Beruflich Dokumente
Kultur Dokumente
In Re: Notice of
No. 12-002-101
vs.
AURORA L. LABAGALA
State Auditor __
ATTY. CONCEPCION C. LAGO
Supervising Auditor
Commission on Audit
Philippines Ports Authority
Davao City
x --------------------------------------------- x
PREFATORY STATEMENT
Well-entrenched in jurisprudence is the time-honored principle that the law bestows
upon a public official the presumption of regularity in the discharge of ones official
duties and functions. Convincing and strong evidence is indispensable to refute this
presumption. As in this instant case involves the performance by the undersigned of
their official functions.
RELEVANT ANTECEDENTS
1. On December 11, 2009, in accordance with Republic Act (RA) No. 9184 and
its Revised Implementing Rules and Regulations (IRR), the Philippine Ports
Authority, PDO-Southern Mindanao (Procuring Entity) advertised in the
newspaper of general circulation and posted in the PPA website, Phil-GEPS
website as well as in its Bulletin Board of PDO-Southern Mindanao, an
Invitation to Bid for the Proposed Porject: Makar Wharf Waste Water
Treatment facility, Port of General Santos, General Santos City (Annex B).
There were five (5) Contractors who responded to said Invitation to Bid;
2. That it must be stressed that prior to the conduct of the bidding, the
preparation and review/evaluation of plans, specifications and other technical
details of the project were undertaken by competent, experience and duly
licensed Civil Engineer of the Procuring Entity;
3. That on January 4, 2013, an opening of bids for the aforesaid project was
conducted and was presided by Engr. Asterio C. Gallardo, Jr., Chairman of the
Bids and Awards Committee for Engineering Projects. Notices of Meeting was
issued to BAC Members and observers (Annex C-1) and letters to non-
1.Pilot
Lamp
220 V
Green
2.
Laboratory
Glass
Wares
Qty
UNIT
COST
TOTAL
COST
9,586.66
67,108,
48
734,576.64
734,57
6.64
Total Cost
UNIT
COST
TOATL
COST
DEDUCTIBLE
AMOUNT
ALLOWA
BLE
AMOUNT
1,369.52
9,586.66
57,519.84
9,586.66
91,822.08
91,822.08
842,754.66
91,822.0
8
700,274.40
101,408.
72
Total
(Refer to the attached letter dated September 21, 2012 of Engr. Delfin
L. Corotan, State Auditor II, TECHITS, COA XI, Davao City for the
detailed audit observations shown as Annex A)
13.The procuring entity received on June 21, 2011 from COA a Consolidated
Management Letter on the Audit of the Philippine Ports Authority, Port District
Office-Southern Mindanao for the Period January 01 to December 31, 2010
dated May 9, 2011 containing, among others, their findings in the AOM 10001 and indicated, therein, that the subject contract was reviewed as to its
Auditorial, Legal and technical Aspects;
14.That said Consolidated Management letter from COA had presented its lone
recommendation which stated as follows:
We recommend that the BAC, TWG and other participants of the
procurement process should ensure that the provisions of the Revised Implementing
rules and regulations of Republic Act No. 9184 are properly and consistently
observed in support of the governments policy on the promotion of good
governance and the principle of transparency, accountability, equity, efficiency, and
economy in the procurement process. The seriousness of the governments intent in
prescribing the procurement process is manifested under Articles XXI-XXIII of the
same law.
II.
WHETHER OR NOT SECTION 32.2.3 OF R.A. 9184
WILL APPLY IN CASE OF DISCREPANCIES BETWEEN
THE UNIT AND TOTAL COSTS OF THE DETAILED UNIT
PRICE ANALYSIS AND THE BILL OF QUANTITIES.
DISCUSSIONS
I.
THE
NOTICE
OF
DISALLOWANCE
(ND)
NO. 12-002-101 DATED
JANUARY 10, 2013 WAS
WITHOUT
OF
LEGAL
BASIS
1.Pilot Lamp
220 V Green
2. Laboratory
Qty
UNIT
COST
TOTAL
COST
9,586.66
67,108,48
Total Cost
UNIT
COST
TOATL
COST
DEDUCTIBLE
AMOUNT
ALLOWABL
E AMOUNT
1,369.52
9,586.66
57,519.84
9,586.66
Glass Wares
734,576.64
734,576.64
91,822.08
91,822.08
Total
842,754.66
91,822.08
700,274.40
101,408.72
the
issuance
of
Variation
Orders.
That it must be underscored that COA Circular No. 2009-001 (Annex K) mandates
the COA Audit team to conduct Auditorial Review within five (5) tp twenty (20) days
from receipt of the Contract and its supporting documents including bid documents,
stating further, that within five (5) days after the completion of the Auditorial
Review, the same shall be forwarded to the COA Technical Audit Specialist (TAS)
who shall then, conduct and complete the Technical Review within fourteen (14)
days upon receipt from the former;
That the aforesaid AOM No. 10-001, did not mention any observation regarding the
Technical Aspect of the contract nor stated any information that the contract was
still under technical review which the procuring entity took as an implied
manifestation that the contract was free of any technical deficiency;