Rizza May Intes WRITTEN WORK#6

SENATE HEARING ON COA REPORT ON DOH COVID-19 FUNDS

AUGUST 25,2021

1. What did you learn from the hearing?

- The Commission on Audit's observations and findings on the DOH's budget use are included in the
Consolidated Annual Audit Report for 2020. The auditors' recommendations for the management of DOH to
address the observations and findings are included with the observations and findings. These are all part of
the auditing process, and they allow the audited agency to follow the recommendations and correct any
flaws. The auditors' findings of cash lost to corruption are not included in the report itself. Non-submission
of documentation or supporting papers resulted in some of the findings of inadequacies concerning COVID-
19 monies totaling Php67.3 billion, which the DOH may still submit in conformity with the auditor's advice
and fund transfers to procurement/implementing partner-agencies without requisite documents accounted
for Php42.4 billion of the total of Php67.3 billion.
2. Describe the whole process.
- Legislative Process

Preliminary Procedures
Introduction of Bills
Types of Legislation
Bill Referrals
In Committee
Committee Reports
Calendaring for Floor Debates
Conference Committee Action
Final Legislative Action
Summary