Housing acquisition contracts bypassed required public bidding processes, and copies of contracts were either submitted late or not submitted to the auditor at all.

Why It Matters

Recommended Actions

• Management: a. Revise the provisions of the CBIA Omnibus Guidelines per MC No. 2021-027 dated August 2, 2021 to comply with the requirement of competitive public bidding prior to the awarding of contracts and to align and adopt appropriate governing laws cited in Section 7 of EO No. 423 dated April 30, 2005
• B. Submit the following documentary requirements for the 21 reviewed CBIA contracts: Articles of Incorporation, By-Laws, Corporate Information Sheet and Certificate of Registration of the CAs
• Master list of Beneficiaries: Land title or Deed of Sale/Assignment in favor of the contractor
• Local Inter-Agency Committee Resolution endorsing the proposal of the proponent
• Appraisal reports from two accredited private appraisers and a government agency
• And Certificate of Budget Allocation. c. Submit the following documentary requirements for the 3 reviewed Non-CBIA contracts: Land title or Deed of Sale/Assignment in favor of the contractor
• Appraisal reports from two accredited private appraisers and a government agency
• And Certificate of Budget Allocation. d. 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

"Republic of the PAhilippines COMMISSION ON AUDIT Commonwealth Avenue, Quezon City, Philippines CORPORATE GOVERNMENT AUDIT SECTOR CLUSTER 2 — SOCIAL SECURITY June 30, 2023 Ce Mr. JOEBEN A. TAI Rogelo lov General Manager tice o General Manage National Housing Authority — 6 J ZO Ae Z / Elliptical Road, Diliman, Quezon City Pursuant to Section 2, Article IX-D of the Philippine Constitution and Section 43 of Presidential Decree No. 1445, otherwise known as the Government Auditing Code of the Philippines, we transmit herewith our report on the results of the audit of the accounts and transactions of the National Housing Authority (NHA) for the years ended December 31, 2022 and 2021. Dear General Manager Tai: The report consists of the Independent Auditor’s Report, Audited Financial Statements, Observations and Recommendations, and the Status of Implementation of Prior Years’ Audit Recommendations. The Auditor rendered a qualified opinion on the fairness of presentation of the financi"

Source Document