Dauin Public Market and its dormitory furniture, bedding, and accessories
8. 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.
8.1 On February 24, 2023, the Municipality entered into a contract for the completion of
the Dauin Public Market and the supply of dormitory furniture, bedding, and
accessories for the Dauin Public Market, with a contract amount of ₱27,996,286.04.
8.2 The project was reported to be 100% complete as of July 3, 2023, based on the
Statement of Work Accomplished (SWA) attached to the payment of final billing
under Check No. 1627316 and Disbursement Voucher (DV) No. 100-2023-09-2554
dated October 16, 2023.
8.3 Furthermore, as indicated on the Certificate of Completion dated September 12, 2023,
issued by the Municipal Engineer, the project was deemed to have been satisfactorily
completed in accordance with the contract's plans and specifications.
8.4 However, an ocular inspection conducted by the Technical Audit Specialist (TAS) on
October 10, 2024, revealed that the project was only 99.62 percent complete instead
of 100 percent, as stated in their Inspection Report dated November 12, 2024. The
discrepancy between the reported accomplishment and the verified accomplishment is
detailed in the table below.
Agency’s Reported COA Verified
Work Items Involved
Accomplishment Accomplishment
% % Wt.
No. Description Amount Wt% Amount
Completed Completed %
I Microphone outlet ₱ 7,088.00 100 0.025 50% 0.013 ₱3,544.00
II DBX EQ215 17,902.00 100 0.064 0% 0.000 -
Amplifier ITC-TI-
III 350TB 68,998.00 100 0.246 0% 0.000 -
IV Mixer 16,783.00 100 0.060 0% 0.000 -
Total ₱110,771.00 0.395 0.013 ₱3,544.00
8.5 As shown above, several audio system components, including a microphone outlet, a
DBX EQ215, an amplifier, and a mixer were either missing or not installed at the
time of the inspection. These items, valued at ₱107,227.00, were included in the final
billing and were paid for despite their absence or incomplete installation.
47
