Actual
Position Duties and Responsibilities
Accomplishment
performance indicators for various provincial
projects;
3. Manages and identifies software related
problems, performs maintenance functions on
computer systems, and ensures the security of
data and software;
4. Perform other duties and functions as may be
directed.
17.7 While Item 5 of the Contract states that, in the interest of public service, COS
personnel may be assigned tasks other than those listed in the Statement of
Duties and Responsibilities, it also explicitly requires that such tasks be related
to their designated duties. Furthermore, the applicable Manual and Joint
Circular mandate that the expected outputs of COS personnel must be clearly
and specifically defined in the contract. Therefore, the accomplishments of the
COS personnel, as shown in the table above, do not comply with the terms of
the contract agreement.
Improper charging of salaries not directly attributable to construction projects.
17.8 Paragraph 30 of IPSAS No. 17 stipulates that the cost of an item of property,
plant, and equipment shall include, among others, any costs directly attributable
to bringing the asset to the location and condition necessary for it to be capable
of operating in the manner intended by management. The following are
examples of directly attributable costs listed in paragraph 31 of the same IPSAS:
“(a) Cost of employee benefits (as defined in IPSAS 25, Employee
Benefits) arising directly from the construction or
acquisition of the item of property, plant, and equipment;
(b) Costs of site preparation;
(c) Initial delivery and handling costs;
(d) Installation and assembly costs;
(e) Costs of testing whether the asset is functioning properly,
after deducting the net proceeds from selling any items
produced while bringing the asset to that location and
condition (such as samples produced when testing
equipment); and
(f) Professional fees.” (Emphasis ours)
17.9 Expenses that are not costs of an item of PPE are provided under paragraph 33
of the IPSAS, which include, among others, administration and other general
overhead costs.
17.10 Contrary to the foregoing, the following salaries and wages of COS personnel,
totaling ₱79,526.77, whose accomplishments for the period are presented in the
table above, were improperly capitalized to the DRRM construction projects:
90
