The municipality failed to provide copies of contracts and purchase orders to the auditor on time, so the auditor could not verify project timelines and implementation status.

Why It Matters

Recommended Actions

• Require the (a) Municipal Engineer (ME) in coordination with the Municipal Planning and Development Coordinator (MPDC) to improve the system of identifying and implementing priority PPAs to provide timely socio-economic benefits to its constituents
• (b) BAC to (i) submit copies of contracts, POs, and other documents required under the alternative modes of procurement
• (ii) comply with GPPB Circular No. 18-2020 on the conduct of procurement activities under RA No. 11949 or the Bayanihan 2 particularly the posting of ABC, contract or PO, Notice of Award (NOA), and other relevant documents to the GPPB Online Portal, Municipality’s website, or at any conspicuous place reserved for the purpose
• (iii) subject all procurements to public bidding unless the conditions are met for the use of alternative mode of procurement
• And (c) MA to (i) submit the DV and SD for the procurement of vaccines, parcel of lot and motor vehicle with transaction values of ₱3,842,400.00, ₱1,000,000.00 and ₱1,492,500.00
• And (ii) ensure that the necessary supporting documents attached to DVs are complete and in order prior to payment.

Original Audit Finding Excerpt

"Due to non-submission of Contracts and bidding documents of the ten listed PPAs which were not yet started, the actual date of start of the PPAs implementation was not determined. As for the on-going project “Concreting of Barangay Road (MDRRM Road), Poblacion” with contract cost of ₱790,233.38, based on the accomplishment report submitted by the Municipal Engineer, the project was started on December 1, 2021. But due to the absence of documents, the contract duration and the status of the project as of year-end were also not determined. This is contrary to COA Circular No. 2009-001 which states that government agencies shall furnish the Auditor of the agency concerned the copies of contract and purchase orders irrespective of amount and all the documents forming part thereof within five (5) working days from issuance thereof."

Source Document