Late Submission of Contracts and POs to the Auditor
National Housing Authority · 2022
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What Happened?
Category: ComplianceIssue: Non-complianceThe vast majority of procurement contracts and purchase orders were submitted to the auditor well past the mandatory 5-day deadline.
Why It Matters
Recommended Actions
- Submit the copies of housing contracts with complete supporting documents within five days from its execution pursuant to COA Circular No. 2009-001.
Original Audit Finding Excerpt
"Inspection of consumable items shall be conducted by management. A copy of the report or its equivalent shall be submitted to the Auditor within 24 hours from acceptance of the items delivered. Verification of the copies of perfected contracts and POs for various procurements and its supporting documents from January to July 2022 revealed that out of the 46 Contracts and POs amounting to P396.695 million submitted by NHA Main Office and ROs to the Office of the Auditor, only six POs or 13.04 per cent totaling P0.304 million were submitted within the prescribed five working days. The remaining 40 Contracts and POs amounting to P396.391 million were not submitted within five working days from the execution of contract, contrary to Items 3.1.1 and 3.2.1 of COA Circular No. 2009-001 dated February 12, 2009. Also, it was observed that the submitted contracts were incomplete considering that the NHA departments/divisions in the main office and ROs/DOs have various contracts for the lease"