Special Audit Sought for health Workers’ Emergency Benefits

MANILA – In a move to ensure financial accountability, the Department of Budget and Management (DBM) and the Department of Health (DOH) are jointly requesting a special audit of funds previously disbursed for Public Health Emergency Benefits and Allowances (PHEBA) intended for health workers.

Background and Rationale for the Audit

The call for a special audit comes in response to persistent appeals and new requests for Health emergency Allowance (HEA) payments from health facilities that were not included in the initial disbursements. This situation has raised concerns about the accuracy and completeness of the original claims.

according to the DBM, “despite the final and validated computation of HEA payments timely filed before the announced deadline, the DOH and DBM have received various appeals and additional requests for HEA payments from health facilities that were not covered by previous releases.”

The DBM further stated that, “In light of these developments, including further appeals for additional funding requirements for PHEBA, the DBM and the DOH agreed during the Monthly Economic managers’ Meeting held on Feb. 17, 2025, to request the Commission on Audit (COA) to conduct a special audit of the previously released and disbursed funds for the payment of all PHEBA claims to ensure proper accounting of public funds spent for this purpose.”

Financial Allocations and Disbursements

• A total of PHP121.325 billion has been allocated and released by the DBM to the DOH.
• This amount covers benefits for both health care workers (HCW) and non-HCW, addressing eligible claims from 2020 to 2023.
• These benefits encompass Special Risk Allowance, HEA (also known as One Covid-19 Allowance), Covid-19 Sickness and Death Compensation, as well as meal, accommodation, and transportation allowances.

Additional Funding Requests and DBM’s Response

In 2024, the DOH sought an additional PHP27.453 billion to fully satisfy the PHEBA program requirements. The DBM approved the release of a Special Allotment Release Order (SARO) for this amount to cover the supposedly final computation of PHEBA arrears.

“Given this, we would like to emphasize that the DBM has fully released the additional funding to cover the total remaining unpaid HEA claims of health care workers since last year, in adherence to the directive of President Ferdinand ‘Bongbong’ R. Marcos Jr.,” the DBM stated.

The DBM clarified that “Accordingly, the Advice of SARO specifically provides that the allotment release therein shall cover the full funding requirements for the PHEBA of eligible health care and non-health care workers, based on the submitted report dated April 26, 2024. This is the final and validated computation by the DOH based on submissions before a set deadline.”

The DBM also stipulated that any further funding needs related to PHEBA would have to be covered by the DOH’s existing budget.

Discrepancies in PHEBA Requirements

Notably, the DBM highlighted that as of Dec. 12, 2024, the reported PHEBA requirements have increased to PHP110.30 billion, up from the previously stated PHP103.5 billion. This discrepancy has prompted further scrutiny.

According to the DOH, the current situation “creates uncertainties regarding the government’s payment obligations for this purpose.”

This has led to a request for “Thus, an additional funding requirement of PHP6.8 billion, in addition to the PHP121.325 billion cumulative funding provided for the benefits and compensation claims,is requested,” the DBM said.

Path Forward

To address the ongoing concerns and ensure accurate disbursement, “The DOH has agreed to finalize the list of HEA recipients to resolve this long-standing concern once and for all.”

Conclusion and Call to Action

The special audit of PHEBA funds underscores the government’s commitment to openness and accountability in the allocation of resources for healthcare workers. by verifying the accuracy of past disbursements and finalizing the list of recipients, the DOH and DBM aim to resolve lingering uncertainties and ensure that deserving healthcare professionals receive the benefits they are entitled to. Stay tuned for updates as the Commission on Audit conducts its review. in the meantime, health workers are encouraged to verify their claim status with the DOH.