The district office did not follow the required process for getting approvals for purchases. Some purchase orders had no approval, some had approval from the wrong office, and others had mismatched details. This means the procurement process was not properly controlled, and there is a risk of paying for items that were not correctly approved or priced.

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Original Audit Finding Excerpt

"Of the 21 POs listed, 2 POs were without Certifications, 16 were attached with Certifications but these did not originate from the designated Specialized Office as prescribed under the DPWH DO No. 100, and 3 were appended with Certifications issued by the proper issuing office though discrepancies were noted between the Certifications and their corresponding Purchase Requests (PRs); PO No. 2024 -08-0051, with the corresponding PR No. 2024 -07-063, has been cor rectly issued with Certification by the Chief of the Administrative Section. Part of the goods purchased were three pieces of plug adapters as opposed to the PR which indicates six pieces of the items. The amount indicated in the PR for the six adapter pl ugs was P600.00 or P100.00 each. Despite the decrease in quantity from six in the PR down to three in the PO, no adjustment was made to the total cost indicated in the PR of P37,755.00."

Source Document