10.3 Furthermore, as indicated on the Certificate of Final Inspection and Completion dated
March 6, 2023, signed by the Municipal Engineer and Municipal Mayor, the project
was reported to have been completed in accordance with the technical engineering
specifications set forth in the contract documents.
10.4 However, an ocular inspection conducted by the COA Technical Audit Specialist
(TAS) on November 4, 2024, revealed that the project was only 97.22 percent
complete, contrary to the 100 percent completion stated in the Certificate of Final
Inspection and Completion dated March 6, 2023, prepared by Management. The
discrepancy between the reported and verified accomplishments is detailed in the
table on the following page:
Work Items Involved Agency’s Reported Accomplishment COA Verified Accomplishment
% %
Description Amount Wt% Completed Wt% Completed Amount
A. Other General Requirement
A.1 Occupational Safety
& Health Program ₱ 22,500.00 0.739 100% 0.739 100% ₱ 22,500.00
A.2 Project Billboard/
Signboard ₱ 4,312.50 0.142 100% 0.142 100% ₱ 4,312.50
A.3 Mobilization/
Demobilization ₱ 15,000.00 0.493 100% 0.493 100% ₱ 15,000.00
B. Earthworks
100(1) Clearing & Grubbing ₱ 7,125.00 0.234 100% 0.234 100% ₱ 7,125.00
102 Roadway Excavation
Works ₱ 40,077.00 1.316 100% 1.316 100% ₱ 40,077.00
105 Sub-grade
Preparation Works ₱ 24,000.00 0.788 100% 0.788 100% ₱ 24,000.00
C. Base Course
201 Aggregate Base
Course Works ₱ 488,523.00 16.044 100% 16.044 100% ₱ 488,523.00
D. Surface Course
311 Portland Cement
Concrete Pavement
Works ₱ 2,443,282.86 80.244 100% 77.466 96.54% ₱ 2,358,707.68
Total ₱ 3,044,820.36 100 97.22 ₱ 2,960,245.18
10.5 The inspection report from the COA Technical Audit Specialist (TAS) for the above
project stated that during the inspection, four blocks with longitudinal cracks were
observed on the left lane, with a corresponding cost of ₱84,575.18, which was not
included in the COA Verified Accomplishment.
10.6 The difference of 2.78 percent between the reported accomplishment and the verified
accomplishment for the above project, corresponding to an amount of ₱84,575.18, is
shown below:
Difference
Wt% Amount
Agency’s Reported Accomplishment 100 ₱ 3,044,820.36
COA Verified Accomplishment 97.22 ₱ 2,960,245.18
Difference 2.78 ₱ 84,575.18
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