The Municipality continued to make incorrect premium payments to GSIS, PhilHealth, and Pag-IBIG because payroll documents were submitted late to the accounting office, a problem that had been flagged in previous audits.

Why It Matters

Recommended Actions

• Instruct the (a) HRMO to submit in a timely manner the required payroll documents to ensure timely processing and recording of transactions in the books, and (b) continue to withheld and remit intact premiums and contributions to the GSIS, PhilHealth, and Pag-IBIG pursuant to relevant laws.

Original Audit Finding Excerpt

"However, despite prior years’ audit observation, over and under remittance due to delay in the submission of payroll documents to the MAO were still observed throughout CY 2021 contrary to sound internal control policies."

Source Document