5. The completion of the Dauin Public Market and its dormitory furniture, bedding,
and accessories, which was reported as 100% complete in CY 2023, was determined
to be only 99.62% complete upon inspection by a COA Technical Audit Specialist,
resulting in an overpayment of ₱107,227.00.
We recommended that the Municipal Mayor and the Municipal Engineer inform the
contractor of the deficiencies noted and require them to either complete the remaining
work items or refund the amount corresponding to the uninstalled components, totaling
₱107,227.00.
We further recommended that Management enhance its monitoring and validation
procedures by ensuring that all work items are physically verified and accounted for prior
to certifying project completion and processing the final payment.
Summary of Total Suspensions, Disallowances, and Charges as of Year-End
The Notices of Suspension and Disallowance showed the following balances as of December
31, 2024:
Beginning Issued this Period Ending
Particulars Balance (1/1/2024 to 12/31/2024) Balance
(1/1/2024) NS/ND NSSDC (12/31/2024)
Suspensions ₱ 2,370,417.00 ₱ 0.00 ₱ 0.00 ₱ 2,370,417.00
Disallowances 3,445,935.78 0.00 0.00 3,445,935.78
Charges 0.00 0.00 0.00 0.00
Status of Implementation of Prior Years’ Recommendations
Of the 99 prior years’ recommendations, 25 were implemented and 74 were unimplemented.
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