Poor and Inconsistent Record Keeping Across DEOs
Department of Public Works and Highways · 2024
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What Happened?
Category: Record KeepingIssue: Internal Control DeficiencySome district offices do not keep proper records. Logbooks and financial documents are missing or incomplete, making it hard to track transactions. Bills are made only when contractors are ready to pay, instead of before the service is provided.
Why It Matters
Recommended Actions
No recommendations are available for this finding yet.
Original Audit Finding Excerpt
"415 Table 117 - Process flow in conducting construction material testing as per DO 32 Process Flow (steps in chronological sequence) Responsible Details 1. Receive Construction Material Sample Laboratory Technician/ Administrative Aide The Laboratory Technician verifies/evaluates the sample to be tested for acceptance and ensures that sufficient sample quantity is provided. 2. Prepare Sample Laboratory Technician The Laboratory Technician prepares the samples for testing following the standard procedures in labeling of samples for testing. 3. Payment of Testing Fee Administrative Division The Administrative Aide prepares the bill of payment and forwards to the client for payment of testing fee to the Cashier, Administrative Division. 4. Conduct Physical Test Engineer II Laboratory Technician The Unit Head/Laboratory Technician conducts test in accordance with Standard Testing Procedures. 5. Conduct Chemical Test Engineer II Laboratory Technician The"