The municipality did not take required progress photos of construction projects.

Why It Matters

Recommended Actions

• Require the (a) MA to (i) submit to the Audit Team the DVs and SDs for the transactions totaling ₱8,442,871.31 for post-audit
• And (b) BAC to (i) send notices in writing to at least three observers before each procurement activity
• (ii) post the advertisement, notices of award and approved contract at the PhilGEPS and at prescribed places
• And (iii) require from the prospective bidders the submission of NFCC , SLCC and Statement of Completed and On-going Private and Government Contracts
• And (c) ME to submit the lacking supporting documents for progress and final billing particularly the as -built plans and test results of construction materials.

Original Audit Finding Excerpt

"The progress photos for the work/pay items for building constructions were not captured during the implementation of the projects. Per DPWH DO No. 85, series of 2020, photos are required on the following stages: Before project implementation – “Before” photographs are captured during budget preparation for civil works projects Upon Mobilization – “Mobilization” photographs are captured during the conduct of field survey. The taking of the photographs shall verify that the location of civil works project is in the same location when it was funded. The captured photographs shall also confirm the availability of the site and the condition before the project implementation. Monthly Progress – these photographs shall be the visual evidence of civil works accomplishments during the periods covered. Completion – “Completion” photographs shall be taken during the conduct of final inspection."

Source Document