The municipality did not send procurement documents like contracts, purchase orders, delivery notices, and repair inspection reports to the auditor on time. Some repair reports were months late, and delivery notifications and inspection reports were also submitted late. This delayed the audit and made it harder to verify that the purchased items actually existed and were in good condition.

Why It Matters

Recommended Actions

• Require the BAC Secretariat to submit all copies of perfected contracts, POs, and pre-repair evaluation reports, as well as the supporting documents to the Audit Team within the prescribed period
• (b) instruct the GSO to notify the Audit Team of the time and date of the scheduled deliveries to facilitate the AT’s inspection and validation thereof
• (c) reorganize the composition of the Bids and Awards Committee (BAC) Secretariat to comply with the required qualifications of its members.

Original Audit Finding Excerpt

"Copies of contracts, Purchase Orders (POs), notice of deliveries, and pre -repair evaluation reports were not submitted within the prescribed period con trary to COA Circular Nos. 2009-001, 95-006, 2009-02 dated February 12, 2009, May 18, 1995, May 18, 2009, respectively, causing undue delay in the review/audit of transactions."

Source Document