The Department of Budget and Management (DBM) and the Department of Health (DOH) are seeking a special audit of the funds earlier released for Public Health Emergency Benefits and Allowances (PHEBA) of health workers.

In a statement Friday, the DBM said the special audit would help the DOH validate and consolidate all requests and disbursements related to the health emergency allowance (HEA) of medical workers.

The request for special audit was sought after additional requests for HEA payments from health facilities not covered by previous releases.

“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 said.

“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.”

The DBM has allotted and released to the DOH a total of PHP121.325 billion, covering all health care workers (HCW) and non-HCW worker benefits for eligible claims from 2020 to 2023.

The PHP121.325 billion covered the grant of Special Risk Allowance, HEA or One Covid-19 Allowance, Covid-19 Sickness and Death Compensation, and other benefits like meal, accommodation, and transportation allowances.

The DOH in 2024 requested additional funds amounting to PHP27.453 billion to fully cover the requirements of the PHEBA program.

In the same year, DBM Secretary Amenah Pangandaman approved the release of a Special Allotment Release Order (SARO) amounting to PHP27.453 billion to cover the full requirement for the supposed final computation of the 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 said.

“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 noted that any additional funding requirements for the PHEBA would be charged against the DOH’s available budget.

It, however, noted that as of Dec. 12, 2024, the PHEBA requirements now amount to PHP110.30 billion instead of the earlier reported PHP103.5 billion.

The DOH said the current situation “creates uncertainties regarding the government’s payment obligations for this purpose.”

“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.

“The DOH has agreed to finalize the list of HEA recipients to resolve this long-standing concern once and for all.” (PNA)