Beruflich Dokumente
Kultur Dokumente
For : XXX
address
Audit disclosed that in CY 2010 the agency has procured various supplies and
equipments for use in its operation. Further observed, that there are transactions where
copies of the Purchase Orders and its supporting documents were not submitted within
the prescribed period of five (5) days from its issuance totaling P3,532,053.70 (see Annex
“A” for details). There were even instances where the Purchase Orders were submitted
to the Auditor upon delivery of the items bought, hence the transactions were already
consummated without being reviewed as to compliance with applicable laws, rules and
regulations and reasonableness of the prices of the items bought.
Item 3.2 of COA Circular No. 2009-001 dated February 12, 2009 states that, “ a copy
of any purchase order irrespective of amount, and each and every supporting document,
shall, within five (5) working days from issuance thereof, be submitted to the Auditor
concerned. Within the same period, the Auditor shall review and point out to
management defects and/or deficiencies, if any, xxxx. In case of doubt as to the
reasonableness of the price of the items purchased, the Auditor shall conduct a canvass
thereof making use of price references provided, among others, by legitimate suppliers,
the Procurement Service, the Technical Services Office, other government agencies with
similar procurement and those posted in the internet.”
Recommendations
a) Submit Purchase Orders within the prescribed period of five (5) days from the
date of its issuance to afford the Auditor time to make an initial review of the
PO to point to management any defects and/or deficiencies, if any, and
evaluation of the price of the items bought in case of doubt as to its
reasonableness, as required in COA Circular No. 2009-001.
b) Avoid any instance, of submitting the Purchase Orders upon delivery of the
items bought.
May we have your comments on the foregoing audit observations within five (5) calendar
days from receipt hereof.
XXX
SA III – Audit Team Leader
XXX
SA V – Supervising Auditor
_______________________
Signature Over Printed Name
Date: _________________