8.8. The discrepancy between the reported and verified accomplishment is detailed in
the table below:
Work Items Involved Agency’s Reported Accomplishment COA Verified Accomplishment
% %
No. Description Amount Complet Wt% Complet Wt. % Amount
ed ed
Project with contract amount of ₱2,712,000.00
A Barangay Bongao (Purok Gabi)
Solar Lamp Accessories
₱ 744,000.00 100 27.434 68 18.529 ₱ 502,500.00
B Barangay East Balabag (Purok 4 to 6)
Solar Lamp Accessories
₱ 505,000.00 100 18.621 65 12.039 ₱ 326,500.00
C Barangay Balugo (Purok 2 to 6)
Solar Lamp Accessories
₱ 696,000.00 100 25.664 65 16.759 ₱ 454,500.00
Total ₱1,945,000.00 71.719 47.327 ₱1,283,500.00
Project with contract amount of ₱2,929,287.00
A. Barangay North Poblacion
Solar Lamp Accessories
₱1,034,930.00 100 35.330 66 23.143 ₱ 677,930.00
B. Barangay South Poblacion
Solar Lamp Accessories
₱ 904,020.00 100 30.861 65 20.108 ₱ 589,020.00
Total ₱1,938,950.00 66.191 43.251 ₱1,266,950.00
8.9. The respective Inspection Reports from the COA TAS for the above projects noted
several deficiencies observed during the site inspection. Specifically, the stiffeners
installed were not in accordance with the approved plans and specifications,
having been substituted with deformed bars instead of the required materials.
Moreover, it was observed that the bolts and base plates were not properly treated
with anti-rust and aluminum paint, resulting in visible corrosion. This condition
poses a risk to the structural integrity of the lamp posts, as corrosion at the base
may lead to premature deterioration or weakening. Immediate remedial action is
therefore necessary to prevent further damage. Due to these deficiencies, the lamp
post with base plate, anchor bolt/knots, and washers with red oxide and aluminum
paint 3”0 x 20 ft. were not considered in the COA Verified Accomplishment.
8.10. As a result, a variance of 24.39 percent and 22.94 percent was noted between the
reported and the verified accomplishments for the two projects, respectively. This
discrepancy corresponds to a total overpayment of ₱1,333,500.00, as shown in the
following table.
Difference
Wt% Amount
Project with contract amount of ₱2,712,000.00
Agency’s Reported Accomplishment 71.719 ₱ 1,945,000.00
COA Verified Accomplishment 47.327 ₱ 1,283,500.00
Difference 24.392 ₱ 661,500.00
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