The Commission on Audit (COA) has flagged nearly P15.93 million in financial assistance released by the municipality of Consolacion for medical and hospitalization aid, citing incomplete supporting documents for many transactions.
In its 2024 audit observation, COA said the questioned amount was charged to the Assistance to Individuals in Crisis Situation (AICS), Gender and Development (GAD), and Municipal Social Welfare and Development Office (MSWD) funds.
The audit covered various forms of aid, with individual amounts ranging from P2,000 to as high as P110,000, including burial assistance, medication support, hospital expense coverage, and limited educational or livelihood aid.
Records showed that Consolacion spent P15,929,816.21 in 2024 alone on medical- and hospital-related assistance from different funding sources.
The largest portion came from GAD financial aid at P7.39 million, followed by AICS cash aid worth P4.41 million.
Other expenses included P3.2 million for AICS medical assistance, P782,958.94 for AICS hospital aid, and P134,500 from other AICS programs.
COA noted that hospital-related payments were either released directly to hospitals and diagnostic centers or given to immediate family members of indigent patients.
Other forms of aid were disbursed through checks or cash advances processed by the municipal disbursing officer.
However, auditors found that most transactions were supported only by inter-office memoranda, MSWD-issued eligibility certificates, and barangay certificates of indigency.
Key documents such as case and assessment forms, medical abstracts, prescriptions, validation reports, and other requirements under the municipality’s Citizens’ Charter were largely missing.
“Henceforth, we recommend that Management, through the Municipal Accountant, examine and ensure the completeness of documents before processing payments or liquidations relating to financial aid for medical and hospital expenses,” COA stated.
The Citizens’ Charter requires at least eight mandatory documents for medical and hospitalization assistance, but auditors noted that only the certificate of indigency was consistently attached to the vouchers reviewed.
The MSWD explained that beneficiary validation is initially handled by the Mayor’s Office, which determines the amount of aid and issues a memorandum for implementation.
Officials also cited the Data Privacy Act, noting that detailed medical records were kept confidential in their office instead of being attached to disbursement vouchers.
COA emphasized that the lack of complete documentation prevented auditors from confirming whether the assistance was properly granted and recommended stricter checks before processing future payments. (SBA)
