The Commission on Audit recommended to the Philippine Public Safety College to file a case against its erring accounting and financial officers for the P38.598 million in delayed premium contributions to the Philippine Health Insurance Corporation from 2016 to 2020 for its regular employees, job order hires and cadets.

"PhilHealth premium contributions totaling P38.598 million, covering the period from December 2016 to November 2020, were not properly remitted due to poor internal control and failure of responsible officers to timely take appropriate action, contrary to Section 18b, Title III, Rule III of Republic Act No. 7875, thereby incurring penalties of P29.712 million," the CoA report read.

PPSC also incurred P38.233 million in penalties due to the delay, including P8.521 million for 2021 alone.

Examining remittances revealed that most overdue contributions were two to four years late.

According to state auditors, the chief accountant informed the CoA that PhilHealth premium contributions were being remitted regularly, considering that disbursement vouchers had been processed and the corresponding checks had already been released to personnel assigned to process the remittance to PhilHealth.

It was only when personal verification with PhilHealth was made on 5 November 2020 that they were informed of the past due accounts and un-updated membership records, according to CoA, citing the PPSC accountant.

CoA said that the chief accountant was accountable for and responsible for remitting the PhilHealth contributions. However, the PPSC accountant said that he delegated that responsibility to a job order personnel.