The housing agency is supposed to only provide funding for these community-based projects, but instead it is directly managing and supervising the construction work, which goes against its mandated role as a financier.

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Original Audit Finding Excerpt

"A. The NHA Operating Unit shall secure appraisal from two (2) accredited private appraisers and one appraiser from the government, in accordance with MC No. 1502 dated 17 April 2000, to determine the reasonable cost of acquiring developed lots inclusive of raw land cost and completed housing units under CBIA. xxx Government contracts must be supported with complete documentation to avoid future problem that may hinder its implementation and delivery to the detriment of the government and the public. For the purpose of our audit, we used the provisions of the CBIA Omnibus Guidelines to evaluate the processes of CBIA being adopted by the Authority and to determine the compliance therein of the reviewed contracts of CBIA housing projects. Our reference to the CBIA Omnibus Guidelines, however, does not construe our assent on its validity and/or compliance to relevant laws and regulations. Review of 24 contracts in CY 2022 disclosed deficiencies in the submitted documentary requirements,"

Source Document