The municipality did not send contract and purchase documents to the auditors on time, and the Bids and Awards Committee secretariat did not meet the required qualifications, delaying audit review and weakening procurement oversight.

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

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 contrary 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. Moreover, the qualifications of the BAC Secretariat were not in conformity with Section 12 of the Revised Implementing Rules and Regulations (RIRR) of RA No. 9184, thus integrity and working/procurement proficiency thereof were not ensured."

Source Document