By: Gerome Dalipe
THE Iloilo City Government failed to submit on time the documents on purchase orders and other contracts to state auditors.
This prevented the Commission on Audit (COA) from conducting a timely auditorial review of the City’s documents on purchase orders.
“The delayed submission prevented initial auditorial review of purchase, job orders and other contracts, thus, disclosure of deficiencies at an opportune time was hindered,” read COA’s report.
Sec. 39 (1) of Presidential Decree 1445 (Government Auditing Code of the Philippines) requires local government units to submit the original order, deed, contract, or payment from government funds.
The above law states that the duty of the officials or employees concerned, including those in non-government entities under audit, or affected in the audit of government and non-government entities, to comply promptly with these requirements.
Verification of the City’s financial transaction showed that delays in the submission of buy orders within the prescribed period reached up to 70 days, the auditors said.
The City Government failed to show action why it failed to give delayed submission of purchase orders and other contracts.
Likewise, Sec. 39 (3) of Government Auditing Code of the Philippines states the duty of the officials or employees concerned to comply promptly with the submission of financial records and related reports.
Failure or refusal to do so without justifiable cause shall constitute a ground for administrative disciplinary action as well as for disallowing permanently a claim under examination.
In the report, the auditors urged the bids and awards committee chairman and the city administrator to address the delay in the submission of purchase orders and other contracts.
The City General Service Office is also urged to send the auditors with documents on purchase orders and other contracts within the required period.
