Late Submission of Inspection and Acceptance Reports (IARs)
National Housing Authority · 2022
This summary was generated automatically from the source document and may contain errors. It is not an official interpretation and should not be relied upon as legal guidance. Review the original excerpt and source document to verify before citing or acting on it.
What Happened?
Category: ComplianceIssue: Non-complianceMost Inspection and Acceptance Reports were submitted late, violating standard reporting timeframes.
Why It Matters
Recommended Actions
- Strictly adhere to Items 3.1.1 and 3.2.1 of COA Circular No. 2009-001 dated February 12, 2009, on the submission of perfected contracts and POs with complete supporting documents to the Auditor within the reglementary period
- And Comply with the provisions of COA Circular No. 89-299A on the submission of IARs.
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"