Findings No.4 COA Annual Audit report 2005

July 28, 2008

Failure of the City Engineer and Technical Working Committee to submit the lacking documents of the contracts subjected to review and inspection totaling P28,331,407.74 and P5,841,671.54, respectively, resulted to the delay on the review and inspection by the Regional Technical Services Office (RTSO), Commission on Audit.

Contract Review and Inspection, particularly, on civil works projects to be undertaken by the Regional Technical Services Office shall be the guide of the Auditor in his post-audit of these transactions. In addition, the contract review report is a condition precedent prior the conduct of inspection of the completed projects by the RTSO.

Verification disclosed that contract documents which were returned to management due to lack of supporting attachments were not complied with by submitting the required documents so that the RTSO can proceed with the contract review, any deficiencies discovered will be rectified immediately prior the conduct of inspection. (Annex C)

Due to the nature of the lacking documents that are still to be prepared and seriousness of the consideration spent by management in the preparation of the documents caused the delay in the submission of the same.

In effect, the desired contract review report cannot yet be made by the RTSO prior to the receipt of the complete supporting documents.

Recommendation:

Submit the lacking documents required by the RTSO, COA so that the desired contract review report can be prepared and subsequently transmitted to the LGU and used a guide of the Auditor in his post-audit activity.

Written by admin · Filed Under Commission on Audit, Valencia City