The Department of Budget and Management (DBM) and the Department of Health (DOH) have reaffirmed their commitment to transparency and accountability in the distribution of Health Emergency Allowance (HEA) funds, following escalating funding requests beyond the initially approved amounts. In response, both agencies are seeking a special audit from the Commission on Audit (COA) to ensure the proper accounting of public funds.

Initial allocations and disbursements

Since the onset of the Covid-19 pandemic, the national government has allocated a total of P121.325 billion for healthcare and non-healthcare workers who served during the State of Public Health Emergency. These funds covered benefits such as the Special Risk Allowance, HEA, Covid-19 sickness and death compensation, and other essential support, including meal, accommodation, and transportation allowances.

Following Senate hearings in April and May 2024, the DOH identified an additional requirement of P27.453 billion to settle the remaining Public Health Emergency Benefits and Allowances (PHEBA) claims. In July 2024, DBM Secretary Amenah Pangandaman approved and released the Special Allotment Release Order (SARO) for the full amount, aligning with the directive of President Ferdinand "Bongbong" R. Marcos Jr.

Emerging funding gaps and additional requests

Despite these allocations, new appeals for HEA payments have surfaced, particularly from health facilities that were not previously covered. Reports as of 12 December 2024, indicate a revised total requirement of P110.30 billion, exceeding the earlier estimate of P103.5 billion. This has resulted in a new funding request of P6.8 billion, adding to the already disbursed P121.325 billion.

The shifting nature of HEA funding requirements has raised concerns among economic managers, as the figures continue to fluctuate more than a year after the public health emergency was lifted.

Call for a special COA audit

In response to these financial inconsistencies, the DBM and DOH, during the Monthly Economic Managers’ Meeting on 17 February 2025, formally requested the COA to conduct a special audit of all previously released and disbursed HEA funds. The audit aims to ensure transparency, validate disbursements, and clarify the government’s payment obligations.

The special audit will also assist the DOH in reconciling outstanding requests and finalizing the list of HEA recipients, resolving long-standing concerns about the distribution of these allowances.

The government acknowledges the critical role healthcare workers played during the pandemic and remains committed to addressing their compensation concerns. However, it also stresses the need for financial prudence to ensure that public funds are accounted for and used efficiently.