REPUBLIC OF THE PHILIPPINESCOMMISSION ON AUDIT

Commonwealth Avenue, Quezon City, Philippines

 

MEMORANDUM NO. :   2005-027                       DATE:   February 28, 2005  

 

TO :All Assistant Commissioners, Cluster Directors, Regional Cluster Directors, Audit Team Supervisor and Team Leaders, Technical Audit Specialists, and All Others Concerned

SUBJECT :Amendments to COA Memorandum No. 91-704 dated February 27, 1991 on the Documentary Requirements for the Evaluation of the Technical Aspect of all Government Contracts and Inspection of Government Projects

 

I.     RATIONALE

One of the activities essential to the conduct of post-audit of contracts/transactions for the procurement of government projects, e.g., infrastructure projects, goods, and consulting services, is the review/evaluation of the technical aspect of such contracts/transactions.  The review/evaluation process, however, could be better facilitated if all the necessary documents and information are made available to the reviewer.

II.    REVIEW PROCESS

COA Circular No. 87-278 dated November 12, 1987 requires the audited agency to furnish the Auditor with a copy of perfected contract within five (5) working days upon approval, together with the supporting documents for review.  The Auditor reviews the perfected contracts in accordance with existing regulations within twenty (20) days from receipt.

The review of the legal aspects of the contracts subject to post audit is made by the Auditors concerned before review/evaluation of the technical aspect is done to ensure that the contract is in order with respect to the legal aspect.  It is understood therefore that the Audit Team Supervisor or Team Leader concerned shall request for review of the technical aspect within five (5) days after the review of the legal aspect has been completed.  In this regard, the Team Supervisor or Team Leader shall make available to the Technical Audit Specialists (TAS) assigned in the different COA operating sectors, in the case of the National Capital Region, or to

the Regional TSO (RTSO), in the case of the regional offices, the copies of the contract and all other documents necessary for the review of the technical aspect.

In view of the promulgation and implementation of new laws, rules and regulations relative to the procurement of government projects, specifically R.A. 9184, otherwise known as the Government Procurement Reform Act (GPRA), and its Implementing Rules and Regulations - A (IRR-A), there is a need to redefine and update the documentary and information requirements for the review of government contracts and inspection of government projects which are embodied under COA Memorandum No. 91-704 dated February 27, 1991.

III.   DOCUMENTARY REQUIREMENTS

The documentary requirements for all types of technical evaluations covered by this memorandum are contained in the attached Annexes A - T.  The Team Supervisor or Team Leader shall make available to the Technical Audit Specialists (TAS) assigned in the different COA operating sectors, in the case of the National Capital Region, or to the Regional TSO (RTSO), in the case of the regional offices, the copies of the contract and all other documents necessary for the review of the technical aspect.

The same documentary requirements shall be looked into by the Audit Team Supervisors/Team Leaders whenever they conduct the contract review and inspection by themselves as per delineation of responsibilities between the Auditing Units and the Technical Services Office as defined under COA Memorandum No. 87-480 dated March 18, 1987.

IV.   REPEALING CLAUSE

COA Memorandum No. 91-704 dated February 27, 1991 and other COA issuances inconsistent herewith are hereby deemed revoked, amended and/or modified accordingly.

V.     EFFECTIVITY

This Memorandum takes effect immediately.