Transcript DEPARTMENT OF HEALTH Office of the Secretary

DEPARTMENT OF HEALTH
Office of the Secretary
INTERNAL AUDITING UNIT
VISION
Graft-Free DOH by year 2020
MISSION
•Responsive to the needs for a strong internal audit service in the DOH
•Committed to the utmost ideals of public service.
GOAL
Assist all members of management from top to the lowest level of authority including
the rank-in-file in the effective discharge of their functions.
Cont.
VALUES
•Honesty
•Objectivity
•Diligence
What is an Internal Auditing?
•Independent objective assurance and consulting activity
•Designed to add value and improve an organization’s operations.
•Helps an organization accomplished its objectives
•Brings systematic, disciplined approaches
•Evaluate and improve the effectiveness of risks management, control & governance
processes.
OBJECTIVES OF INTERNAL AUDITING
•
Assist members of the organization in the effective discharge of
their responsibilities.
•
Furnishes them with analysis, appraisals, recommendations,
counsel, and information concerning the activities reviewed.
•
Promote effective control at reasonable cost.
Examples: a) policies, plans, regulations & etc. are being complies with.
b) revenues & expenditures properly accounted for.
c) others
SCOPE OF INTERNAL AUDITING
•
Encompasses the examination and evaluation of the adequacy and
effectiveness of the organization’s system of internal control
•
Covers the quality of performance in carrying out assigned
responsibilities.
DUTIES, FUNCTIONS AND RESPONSIBILITIES OF IAU as mandated
by Malacanang Administrative Order No. 278 s. 0f 1992.
•
Ascertain the reliability and integrity of financial & operational
information .
•
Means used to identify measures, classify & report such information
Cont.
•
Ascertain the extend of compliance with established policies and
applicable laws and regulations.
•
Review the system established to ensure compliance with government policies,
plans and procedures, laws and regulations which could have a significant
impact on operations;
•
Ascertain the extent to which the assets and resources of the institutions are
accounted for and safeguarded from losses of all kinds;
•
Review and evaluate the soundness, adequacy and application of accounting,
financial and other operating controls,
•
Promote the most effective control at reasonable cost.
Cont.
•
Review operations or programs to ascertain whether or not results
are consistent with established objective and goals and whether or
not such programs are being carried out as planned;
•
Evaluate the quality of performance of groups/individual in
carrying out their performance assigned responsibilities; and,
•
Recommend corrective actions on operational deficiencies
observed.
Annual Accomplishment Report
CY 2006
% of Compliance
Previous Audit
Findings
Agencies Audited
Findings/Recommendations
1. CHD-Western Visayas
Irregular payment of honorarium, forwarded
to legal service for appropriate action
SA*
Procedural lapses & strengthen Internal Control
90%
2. CHD-Central Luzon
3. Jose Lingad Memo.
-do-
80%
4. Dr. Paulino Garcia
-do-
50%
5. Bataan Gen. Hosp.
-do-
85%
6. Mariveles Mental Hosp.
-do-
70%
7. Talavera Ext. Hosp.
-do-
80%
*Special Assignment
Cont.
8. Amang Rodriguez Med.
9. Nat’l. Children Hosp.
Allegations w/out basis/Orientation of BAC
RA 9184
SA
Procedural lapses & strengthen internal control
61%
10. Batanes Gen. Hosp.
-do-
58%
11. Luis Hora Memo.
-do-
45%
12. CHD-Eastern Visayas
-do-
62%
13. Eastern Visayas Reg’l.
-do-
79%
14. Schistosomiasis Control
-do-
78%
15. CHD-Caraga
-do-
82%
16. Caraga Regional Hosp.
-do-
95%
17. Adela Serra Ty
-do-
89%
18. East Ave. Med. Center
-so-
75%
19. CURDD*
W/out MOA bet. DOH & PNP-strictly adhered
provisions of EO 273 re-RA 9184
*Center for Ultimate Rehabilitation of Drug Dependent
New
Cont.
20. CHD-Northern Min.
Procedural lapses & strengthen internal control
75%
21. Northern Min. Med.
-do-
81%
22. Mayor Hilarion Ramiro
-do-
57%
23. DTRC*
Unaccounted missing items. Official directed to
account items
24. Basilan Gen. Hosp.
25. Sulu Sanitarium
New
Splitting of POs & overpricing. Official directed
to explain procurement infraction
New
Procedural lapses & strengthen internal control
New
26. CHD-Davao Region
-do-
77%
27. Davao Med. Cntr.
-do-
69%
28. Davao Reg’l. Hosp.
-do-
71%
29. Davao Herbal Processing
-do-
New
30. CHD-Central Visayas
-do-
59%
*Drug Treatment & Rehabilitation Center (Bukidnon)
Cont.
31. St. Anthony Mother
Procedural lapses & strengthen internal control
59%
32. NHTRC*
-do-
New
33. Eversley Child’s Sanitarium
-do-
75%
34. Talisay District Hosp.
-do-
45%
35. Don Emilio Del Valle
-do-
75%
36. Gov. Celestino Gallares
-do-
75%
37. PITAHC**
-do-
New
38. CHD-Central Luzon
Procedural lapses, orientation of BAC RA 9184
Filed case w/ the supplier –RTC –Pampanga
* New Horizon Treatment & Rehabilitation Center (Cebu)
** Philippine Institute of Traditional & Alternative Health Care
SA
IAU CURRENT THRUSTS
•Active Point Person for Prevention - DOH Integrity Development Committee.
•Member as Assessor of the Integrity Development Review of Key Public Sector Agencies
(EC-OMB Corruption Prevention Project –DAP, OMB, PAGC & COA)
Schedule – DOH CO
BFAD
– February 7-8, 2007
- February 20-22, 2007
CHD-Iloilo - February 27 to March 3, 2007
EAMC
- March 6-8, 2007
Group Compositions:
1
- Namfrel
1
- COA
2
- DOH
3
- Ombudsman
2
- DAP
Cont.
•Proposals included in the DOH Rationalization Plan
a.
An Internal Audit Service with two (2) divisions of 57 personnel.
(31 or 54% of the proposed personnel compliment were recommended to DBM for approval.)
-
Field Office Audit Division
-
Special & Policy/Standards Development Division
b.
Local & Foreign Trainings
c.
Audit Rating System – mechanic to be formulated