The agency did not follow rules for handling cash collections. They let untrained and uninsured workers collect money without proper authorization, and they had blank receipts already signed. This creates a big risk of theft or fraud.

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Original Audit Finding Excerpt

"The onsite collections were not properly regulated in accordance with various Sections of PD No. 1445, and Section 7.3 of COA-DBM Joint Circular No. 2, s. 2020 dated October 20, 2020, resulted in verbal authorization of 13 unbonded Contract of Service Personnel (CoSP) to perform collecting functions and accumulation of 359 pre-signed unissued Official Receipts (ORs), thus exposing the NHA to the risk of unauthorized collection and/or issuance of ORs that may result in loss of funds and non-recovery of losses due to the possibility of theft and misappropriation of funds."

Source Document