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Findings No.2 COA Annual Audit Report 2006

July 26, 2008

2. Pharmacist assigned in the District hospitals were authorized to collect payments of hospital fees, medicines and other hospital bills without the corresponding bond in violation of Section 101 of PD 1445, thus government funds in their possession are not adequately protected.

Section 305(f) of RA 7160 provides that:

“Every officer of the local government unit whose duties permit or require the possession or custody of local funds shall be properly bonded, and such officer shall be accountable and responsible for said funds and for the safekeeping thereof in conformity with the provisions of law”.

Likewise, Section 101 of Presidential Decree No. 1445 states further that: (1) Every officer of any government agency whose duties permit or require the possession or custody of government funds or property shall be accountable therefor and for the safekeeping thereof in conformity with law. (2) Every accountable officer shall be properly bonded in accordance with law.”

Interview conducted revealed that some pharmacist assigned in the District Hospitals are authorized to issue official receipts and collect hospital bills, fees, medicines and other hospital obligations. They were designated but not bonded.

The practice is in violation to the above cited regulations. In case these officials abscond or die; the agency cannot recover lost funds from the fidelity fund.

Bond collected by the Bureau of Treasury shall constitute a fidelity fund. The fidelity fund therefore shall answer for any defalcations shortages and unrelieved accountability after all possible means of recovery of the amount from the accountable official/employee has been exhausted or her/his insolvency declared by a competent court.

Concerned officials reasoned out that some pharmacists of the district hospitals were designated as collecting officers and were authorized to issue official receipts and collect hospital bills, sale of medicines and other fees on Saturdays, Sundays and holidays because the cashiers office on these days is closed. However, they will look into possible solutions to this problem.

RECOMMENDATION

It is recommended that only the designated collecting/disbursing officer who are bonded will be authorized to collect hospital fees, sale from medicines and issue official receipts.

Stop authorizing pharmacist without bond to collect any hospital fees to safeguard government funds pursuant to the existing regulations.

Written by admin · Filed Under Commission on Audit, Lanao del Norte 

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