Presentation on theme: "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."— Presentation transcript:
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. 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. VALUES Honesty Objectivity Diligence
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. Promo te 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 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 Agencies AuditedFindings/Recommendations Findings 1. CHD-Western Visayas Irregular payment of honorarium, forwarded to legal service for appropriate action SA* 2. CHD-Central Luzon Procedural lapses & strengthen Internal Control90% 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.Allegations w/out basis/Orientation of BAC RA 9184 SA 9. Nat’l. Children Hosp.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 New *Center for Ultimate Rehabilitation of Drug Dependent
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 New 24. Basilan Gen. Hosp.Splitting of POs & overpricing. Official directed to explain procurement infraction New 25. Sulu SanitariumProcedural 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 LuzonProcedural lapses, orientation of BAC RA 9184 SA Filed case w/ the supplier –RTC –Pampanga * New Horizon Treatment & Rehabilitation Center (Cebu) ** Philippine Institute of Traditional & Alternative Health Care
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 – February 7-8, 2007 BFAD - 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 recom- mended 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