Material unit costs used in POW, ABC and DUPA differed from Construction Materials Price Data
Department of Public Works and Highways · 2024
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What Happened?
Category: Financial ManagementIssue: Non-complianceThe project budget and price analysis used material prices that did not match the official government price data, potentially overstating costs.
Why It Matters
Recommended Actions
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Original Audit Finding Excerpt
"The preparation of POW, ABC and Detailed Unit Price Analysis (DUPA) for the infrastructure project utilized a different material unit cost from those reflected in the quarterly issued Construction Materials Price Data."