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MisOr hospital collectors incur cash shortages — COA

September 26, 2008

By Lizanilla J. Amarga

The Commission on Audit (COA) recently found collecting officers from the seven district hospitals in Misamis Oriental to have incurred “cash shortages” when they conducted their cash examination for their annual audit report last year.

In his Annual Audit Report for 2007, COA-Misamis Oriental provincial auditor Florentino Nueva said they discovered that these cash shortages are caused by the long-delay in replenishing the cash advances for dietary and petty cash expenses which is contrary to government auditing rules

He said they found out that the situation is forcing accountable officials to use their hospital fees to purchase subsistence of patients, gasoline for ambulance and other immediate hospital needs.

“It was gathered from these accountable officers that sometimes they have to use their own money or even the personal money of the Chief of Hospitals, just to cater to the immediate needs of the hospitals and its patients,” he said in his report.

Nueva said the whole situation violated Section 8 of COA Circular No. 92-382 that provides how collections should be deposited intact with authorized depositories and that the practice of retaining part of the collections as cash reserve for cash disbursements be discontinued.

Also, he said Section 2(2) of COA Circular No. 97-002 provides that all payments must be made by check and that Section 4.3.1 of the same order mandates that cash advance shall be sufficient for the recurring expenses of the agency for one month.

He added that accountable officers may request replenishment of the cash advance when the disbursements reach at least seventy-five percent, or as the need requires, by submitting a replenishment voucher with all supporting documents duly summarized in a report of disbursement.

Misamis Oriental Acting Provincial Accountant Divina Bade vowed that “innovative procedures” will be taken so as to improve hospital efficiencies and avoid delay in processing the replenishment of these cash advances and petty cash expenses.

She said they will now develop ways and means to simplify and shorten the processing and approval of claims.

However, Bade said the accounting office have encountered some problems as they observed that pending vouchers have some deficiencies in their supporting documents which had not been promptly complied with the concerned hospital.

She added that the speedy processing of these financial documents are further hampered by the limitations of travel schedule of the hospital’s designated “follow-uper” considering the distant locations of the hospitals.

Nueva said the Provincial Accountant must prioritize the processing of these replenishment vouchers and that a review in the process flow of transactions to make sure that checks for the replenishment of the cash advances and petty cash be released the earliest and shortest time possible.

“It will not only improve the efficiency of hospital operation but can effectively help its constituents, particularly the poor and indigent families as to their needs for health services,” he said.

Written by admin · Filed Under Misamis Oriental 

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