Non-Submission or Delayed Submission of Variation Orders, Time Extensions, and Work Orders
Department of Public Works and Highways · 2024
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What Happened?
Category: Compliance and ReportingIssue: Non-complianceImportant changes to contracts, like time extensions and work suspensions, were not reported to the auditor on time or at all, preventing audit review of P12 billion worth of projects.
Why It Matters
Recommended Actions
No recommendations are available for this finding yet.
Original Audit Finding Excerpt
"Additionally, VOs, Contract Time Extensions (CTEs), Work Suspension Orders (WSOs), Work Resumption Orders (WROs) and/or Extra Work Orders and their related supporting documents for the 252 Infrastructure Projects amounting to P12,004,299,582.21 were either not submitted or not submitted within the prescribed period from approval as prescribed in COA Circular 2009 -001 dated February 12, 2009 which prevented the review and evaluation of the same and the generation of timely and relevant audit results."