Control Overrides in Quality Assurance Sections in Region V
Department of Public Works and Highways · 2024
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What Happened?
Category: Internal ControlsIssue: Control DeficiencyIn Region V, nearly all tests are done before the client pays, and test reports are attached to bills without any official receipts. This suggests that staff are overriding required controls and not following the payment rules.
Why It Matters
Recommended Actions
No recommendations are available for this finding yet.
Original Audit Finding Excerpt
"38.16 In Region V, 94.9 0 percent of tests were performed before fees were collected. Material test reports were attached to contractor billings without corresponding official receipts, indicating potential control overrides within Quality Assurance Sections and weak enforcement of DPWH DO No. 32."