13.3.1.8. However, an examination of the subject disbursements revealed
that some of the aforementioned documents were not attached to
support the disbursements made for the purchase of various
goods, materials, and supplies, nor did any evidence show that
these documents were complied with (Appendix 2).
13.3.1.9. It is emphasized that the absence of necessary documents may
be taken as non-compliance with the procedures outlined for
procurement and may render the transactions irregular unless the
required documents are submitted or deficiencies are
convincingly justified.
13.3.2 Incomplete information provided in the POs contrary to COA Circular
No. 96-010.
13.3.2.1. Item B.1 of COA Circular No. 96-010 dated August 15, 1996,
enumerates the basic data that should appear in the PO. Sub-
items B.1 (a), (b), (e), (f), (g), and (p) thereof require:
(a) Purchase Order Number
(b) Date of Purchase Order
(c) Complete name of supplier
(d) Complete address of supplier
(e) Information whether the supplier is a manufacturer or
exclusive distributor; registered with SEC, DTI or both
(f) Telephone and fax number of supplier, if any
(g) Date of Delivery
xxx
(o) Terms, i.e., COD, n/30 days, etc.
(p) Mode of procurement; x x x
13.3.2.2. A review of POs shown in Table 1 revealed that some of the
basic data are not supplied, including the PO Number, Date of
PO, and the date when the Conforme signed the PO.
13.3.2.3. Furthermore, it was observed that the POs issued within the
same month have identical PO Numbers. Management is
reminded to use different PO Numbers to enable the Audit
Team to verify the completeness of the said documents.
13.4 Consequently, the propriety and validity of the transactions could not be
established. Thus, the efficiency and economy of these purchases could not be
assured.
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