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COMMISSION ON AUDIT MEMORANDUM NO. 91-704 - February 27, 1991

COMMISSION ON AUDIT MEMORANDUM NO. 91-704 February 27, 1991

TO:All COA Directors/General Counsel; Heads of Auditing Units, and Others Concerned.

SUBJECT:Documentary requirements for the review of the technical aspects of all types of government contracts and for the inspection of government projects, and initial review of auditorial/Legal aspects of contracts.

I.RATIONALE:

It has been observed that more often than not, delay in the review of the technical aspects of government contracts and inspection of government projects, deliveries, facilities, vehicles, equipment, etc., is attributable to incomplete documentation.

Mention should also be made here of the fact that Unit Heads at times submit contracts for technical review without first reviewing the auditorial and legal aspects of said contracts. Review of the technical aspects of the contract would be an exercise in futility if the contract or any part thereof is auditorially or legally objectionable.

To remedy the situation, it becomes imperative to require a checklist of supporting documents that should accompany referrals for technical review or inspection and to require initial review of the auditorial/legal aspects of contract before requesting for technical review.

II.DOCUMENTARY REQUIREMENTS

Attached (Annexes A-Y) and made part of this Memorandum are checklist of supporting documents required for the technical review of specific types of contracts and for inspection of projects, deliveries, facilities, equipment, etc.

All referrals for technical review or for inspection should be accompanied by a duly accomplished relevant checklist of all the required basic and supporting documents submitted for review. Referrals without the duly accomplished relevant checklist and/or with incomplete documentation shall be returned without action.

The documentary requirements mentioned in the respective checklists are the basic requirements for each particular type of transactions submitted for review or for inspection purposes. There could, however, still be additional requirements unique to a particular transaction or agency which at the moment cannot be anticipated in which case a separate request for such specific additional requirements is to be expected.

Copies of documents submitted for review should be duly authenticated as true/correct copies of the originals.

III.INITIAL REVIEW

The Unit Head concerned shall initially review the auditorial and legal aspects of the contract before referring the same to the Technical Services Office (TSO) or the Regional Special and Technical Audit Division (STAD) for review of the technical aspects of the same. A statement to this effect should be made on the referral document.

IV.REPEALING CLAUSE

All other circulars and memoranda inconsistent herewith are hereby revoked, amended, or modified accordingly.

V.EFFECTIVITY

This Memorandum shall take effect immediately.

(SGD.) EUFEMIO C. DOMINGO, Chairman

TSO FORMAnnex A

T9013.0

Republic of the Philippines

COMMISSION ON AUDIT

__________________________

Agency

INFRASTRUCTURE CONTRACTS REVIEW CHECKLIST

_________ 1.Copy of the perfected/proposed contract and all of its integral parts

_________ 2.Complete set of the approved plans and specification including material source map

_________ 3.Copy of the Approved Agency Estimates (AAE) including detailed breakdown of estimates and unit cost analysis/derivation for each work item.

_________ 4.Copy of the Approved PERT/CPM Network Diagram and detailed computations of contract time

Submitted by:

____________________

Unit Auditor

TSO FORMAnnex B

T9014.0


COMMISSION ON AUDIT

__________________________

(Agency)

INFRASTRUCTURE CONTRACT VARIATION TECHNICAL

REVIEW CHECKLIST

_______ 1.Agency reports establishing the need/justifications(s) for the change and corresponding time extensions.

_______ 2.Copy of the approved variation order (Change Order/Extra Work Order/Supplemental Agreement) and original contract

_______ 3.Breakdown of the total additive/deductive amount involved into work items and cost components including detailed quantity estimates and unit cost derivation/analysis for new unit costs

_______ 4.Copy of the approved original plans of the affected portion of the project and duly approved revised plans and (and specifications, if applicable) indicating the changes made

_______ 5.Copy of approved revised PERT/CPM Network Diagram reflecting the effect of additional /deductive time on the contract period and corresponding detailed computations for the additional/deductive time, for the subject variation order

_______ 6.For variation orders issued for the restoration of typhoon/calamity damage:

_____ a.PAGASA Report or any acceptable evidence/report on the occurrence of the calamity issued by duly authorized agencies of the Government or recognized daily newspaper

_____ b.Latest Accomplishment Report on the project before the occurrence of the typhoon/calamity, indicating the actual accomplishment on different portions of the project.

_______ 7.Inspection Report of COA Verifying the need for the change or variation and indicating the specific items of work affected with their value, duly noted by the COA officials authorizing the inspection.

_______ 8.Copy of the Notice to Proceed with the date of receipt by the contractor

_______ 9.If subject variation order is the first variation order, all requirements for the construction contract review and a copy of the COA Contract Review Report, if applicable

______ 10.Copy of Project Engineers Report showing the dates of inspection and the results thereof to support the necessity of the issuance of the variation order

______ 11.Detailed breakdown of contract cost for the original contract

______ 12.All of the above requirements for all previously approved variation orders

Submitted by:

______________________

(Unit Auditor)

TSO FORMAnnex C

T9015.0


COMMISSION ON AUDIT

________________________

(Agency)

TIME EXTENSION/DEDUCTION REVIEW CHECKLIST

(For Construction Contracts/Projects)

_______ 1.Copy of contractors letter-request for Time; Extension/Deduction

_______ 2.Copy of approved Time Extension/Deduction

_______ 3.Evaluation by the agency concerned establishing the need for time extension/deduction including the computation showing in sufficient detail how the number of days extension/deduction was determined

_______ 4.Certification or reports establishing the existence of the grounds for the contract time extension

________ a.PAGASA Report covering the area where the project is located, if extension requested is due to adverse weather conditions

________ b.PC Provincial Commanders Report, if the extension requested is due to a deteriorating/worsening peace and order situation

_______ 5.If subject time extension/deduction is the first change effected on the contract time

________ a.Copy of the approved revised PERT/CPM Network Diagram reflecting the effect of the subject time extension/deduction on the original contract time

________ b.Copy of the Notice to Proceed with the date of receipt by the contractor

________ c.Copy of perfected contract and of the approved PERT/CPM Network Diagram and one corresponding detailed computation of the contract time

________ d.Copy of COA Contract Review Report

If the Construction Contract has not yet been reviewed, replace C.6.b and C.6.c with all requirements in Construction Contract Review

_______ 6.If there were previously issued Time Extensions/Deductions, Suspension/Resumption Orders, and variation orders with deductive/additive time

_______ a.Copy of the approved revised PERT/CPM Network Diagram reflecting the effect of the subject time extension/deduction on the original contract time and all previously issued Time Extensions/Deductions, Suspension/Resumption Orders, and variation Orders

_______ b.Copy of approved Original PERT/CPM Network diagram and the corresponding detailed computation of the contract time

_______ c.Copy of COA Review Report on the original construction contract and all previously issued variation orders with additive/deductive time and all previously issued time extensions/deductions

_______ d.Statement of time elapsed for the project as of the date of the request for time extension/deduction enumerating the following:

1. Original contract time/period

2. Date of Notice to Proceed with date of receipt by the contractor

3. Effectivity date of the contract

4. Original expiry date

5. Time extensions/deductions granted

6. Approved variation orders affecting contract period

7. Revised expiry dates

8. Project slippages

This statement of time elapsed must be duly approved by the agency head and verified by the Auditor.

If the original contract and/or any previously issued Time Extension/Deduction and/or Variation Order with deductive/additive time has not yet been reviewed by COA, all requirements under variation order review checklist for each variation order/time extension/deduction must be submitted.

Submitted by:

______________________

Unit Auditor)

TSO FORMAnnex D

T9016.0


COMMISSION ON AUDIT

___________________________

(Agency)

PRICE ESCALATION REVIEW CHECKLIST

(For Construction Contracts/Projects)

________ 1.Copy of the approved price escalation duly supported by detailed computations showing all the data used and indicating their sources

________ 2.Copy of the original contract and tender documents containing the price escalation clause (methodology of computation, including formulae, and payment) and the copy of the corresponding COA Review Report

________ 3.Copy of the authorized/approved breakdown of the contract Cost (usually Contractors bid cost breakdown)

________ 4.Copy each of all variation orders, time extension/reduction issued and a copy of the corresponding COA Review Report for each

________ 5.Copy of the authorized/approved breakdown of the cost of each of all approved variation orders

________ 6.Copy each of all suspension/resumption orders issued duly validated by the Auditor as to necessity of issuance and number of days of suspension

________ 7.Copy of the Notice to Proceed duly received by the Contractor

________ 8.Copy of the approved PERT/CPM Network Diagram applicable for the period covered by the price escalation granted

________ 9.Copy of the duly approved Accomplishment Report(s) for the period (s)under consideration

_______ 10.Copy of the COA Inspection Report (s) verifying the Accomplishment Report (s) submitted to support the price escalation granted

_______ 11.If applicable, appropriate documents (s) showing:

_________ a.date advance payment for materials delivered on site was made and the corresponding amount of the payment

_________ b.outstanding balance of advance payment for materials delivered on site as of the period (s) covered by the price escalation claim

_________ c.the amount of recouped advance payment for mobilization for each period covered by the price escalation claim

The original contract time and all applicable variation orders and time extensions/deductions shall have already been reviewed by COA and all applicable suspension/resumption orders shall have already been validated by the Auditor prior to evaluation of the price escalation.

Submitted by:

________________________

(Unit Auditor)

TSO FORMAnnex E

T9017.0


COMMISSION ON AUDIT

____________________________

(Agency)

REVIEW OF INFRASTRUCTURE CONSULTANCY CONTRACT CHECKLIST

________ 1.Copy of the approved consultancy contract

________ 2.Copy of the Terms of Reference (TOR)

________ 3.Technical and financial proposals of the consultants considered in the evaluation

________ 4.Auditorial validation of the necessity of inclusion of equipment and vehicle purchases as required in Section 5.7 of the NEDA Guidelines on the Hiring of Consultants

________ 5.If not in the TOR, appropriate documents containing the following:

________ a.statement of the scope of work, expected outputs, expected time frame

________ b.minimum requirement of the consultants on expertise desired and qualification of individual personnel necessary for the undertaking

________ 6.Copy of the approved Project Schedule (PERT/CPM Network Diagram, Gantt Chart or equivalent)

________ 7.Copy of the approved Manning Schedule

________ 8.Curriculum vitae of the consultant(s) and staff

________ 9.Appropriate approved documents showing the following:

________ a.schedule of basic rates certified by the consultant with a sworn statement

________ b.derivation of billing factor/multiplier certified by the consultant with a sworn statement

________ c.detailed breakdown of reimbursable costs based on the agreed fixed rates

________ d.detailed breakdown of reimbursable actual costs

_______ 10.For Consultancy Contract based on percentage-of-construction-cost, computation for the Construction Cost which was used for the computation of the consultancy contract cost, duly approved by the Agency

Submitted by:

_______________________

(Unit Auditor)

TSO FORMAnnex F

T9018.0


COMMISSION ON AUDIT

___________________________

(Agency)

REVIEW OF INFRASTRUCTURE CONSULTANCY CONTRACT

SUPLEMENTAL AGREEMENT CHECKLIST

________ 1.Copy of the approved Supplemental Agreement

________ 2.Copy of the approved original consultancy contract documents and the corresponding COA Contract Review Report

________ 3.Copy of the Terms of Reference (TOR) for the original contract and for the Supplemental Agreement

________ 4.If not in the TOR, appropriate approved documents showing the following:

________ a.Scope of work, expected outputs, and expected time frames under the original contract

________ b.Statement of the scope of work for the supplemental agreement (with expected outputs and expected time frames)

________ c.Minimum requirements on expertise desired and qualifications of individual personnel necessary for the undertaking

________ 5.Copy of approved Project Schedule for both the original contract and Supplemental Agreement

________ 6.Copy of the approved Manning Schedule for both the original contract and Supplemental Agreement

________ 7.Appropriate approved documents for both the original contract and supplemental agreement showing the following:

________ a.schedule of basic rates certified by the Consultant under oath

________ b.derivation of the billing factor/multiplier certified by the Consultant under oath

________ c.detailed breakdown of reimbursable costs based on agreed fixed rates

________ d.detailed breakdown of reimbursable actual costs for the original contract and Supplemental Agreement

________ 8.Auditorial validation of the necessity of inclusion of equipment and vehicle purchases in the supplemental agreement as required under Section 5.7 of the NEDA Guidelines on the Hiring of Consultants

________ 9.For consultancy contract based on percentage-on-construction-cost, computation for the construction cost which was used as basis for the computation of the consultancy contract cost, duly approved by the Agency

________ 10.For Supplemental Agreement with consultancy contract cost based on percentage-on-construction-cost, computation for the construction Cost which was used as basis for the computation of the consultancy contract cost, duly approved by the Agency

Submitted by:

_______________________

(Unit Auditor)

TSO FORMAnnex G

T9019.0


COMMISSION ON AUDIT

____________________________

(Agency)

TIME EXTENSION REVIEW CHECKLIST

(For Consultancy Contracts)

________ 1.Copy of approved time extension.

________ 2.Detailed computation of time extension granted.

________ 3.Consultants letter-request for time extension

________ 4.Reasons/Justification for the request for time extension.

________ 5.Auditorial validation of the justification/reasons for granting time extension.

________ 6.Copy of the approved original and revised project schedule/program of work

________ 7.Copy of the approved original and revised manning schedule.

________ 8.Appropriate documents containing detailed explanations supporting the justifications presented for the time extension granted.

________ 9.Copy of notice to proceed with date of receipt by the consultant

_______ 10.Copy of the approved original contract.

_______ 11.Copy of the Terms of Reference

_______ 12.Copy of COA Contract Review Report for the original contract

_______ 13.Statement of time elapsed for the project as of the date of the request for time extension enumerating the following:

________ a.original contract time

________ b.date of Notice to Proceed/date of receipt by the contractor

________ c.effectivity date of the contract

________ d.original expiry date

________ e.time extension granted (in days)

________ f.approved variation orders affecting contract period

________ g.revised expiry dates

________ h.project slippages

This statement of the elapsed should be duly approved by the Agency Head and verified by the Auditor.

Submitted by:

__________________________

Unit Auditor

TSO FORMAnnex H

T9020.0


COMMISSION ON AUDIT

__________________________

(Agency)

REVIEW OF INFRASTRUCTURE CONSULTANCY CONTRACT

PRICE ESCALATION

________ 1.Copy of the approved Consultancy Contract and the corresponding COA Review Report

________ 2.Schedule of basic rates of Consultant and/or staff certified by the Consultant under oath

________ 3.Audited statement of new basic rates of Consultants and/or staff certified by the Consultant under oath, used as basis for the request for price escalation/adjustment

________ 4.Appropriate approved documents showing the billing factor of multiplier used in arriving at the original billing rates

________ 5.Duly approved price escalation showing detailed computations

________ 6.If price escalation is on foreign currency rates, copy of the cost of living index submitted by Consultant, as prepared by the relevant agency of the government in the home country of the Consultant duly validated and authenticated by the Philippine Embassy in the home country

________ 7.If price escalation is on local rates, copy of the cost of living index submitted by the Consultant, prepared by the National Census and Statistics Office (NCSO)

Submitted by:

_______________________

Unit Auditor

TSO FORMAnnex I

T9021.0

COMMISSION ON AUDIT

TECHNICAL SERVICES OFFICE

_______________________________

(Agency)

JANITORIAL, SECURITY, AND MAINTENANCE SERVICE CONTRACTS REVIEW/EVALUATION CHECKLIST

________ 1.Copy of the approved or proposed contract and its integral parts

________ 2.Appropriate approved documents covering the number, schedule of work, place of assignment or station, and salary of personnel involved

2.1In the case of visitorial maintenance service the additional requirement are the number of personnel involved per visit, their salary and position, the schedule of visits per week or month, the number of hours per visit and the number of equipment to be serviced per visit.

________ 3.Detailed breakdown of the Contract Cost showing in sufficient detail the derivations of the direct and indirect costs, the cost/s and date/s of acquisition of the equipment; and the list, quantities and costs of materials, spare parts, and supplies furnished by the contractor

________ 4.For janitorial service contracts, scaled floor plans of the building and other area/s covered by the service contract

________ 5.For pest control service contract, the list, quantity, unit cost of pesticides and materials, supplies; dosage, frequency of application, and floor plan indicating the points of application of the chemical pesticides and the location of the prepared baits

________ 6.The group classification of personnel to determine the Equivalent Equipment Monthly Statutory Minimum Wage Rate in accordance with the Rules Implementing Republic Act No. 6727 effective July 1, 1989

________ 7.For Janitorial and Security Services Contract

________ a.The population of the City or Municipality of the place of assignment or station where the service is rendered

________ b.The total no. of employees of the contractor within the locality

________ c.The capitalization amount of the business enterprise

Submitted by:

________________________

Unit Auditor

TSO FORMAnnex J

T9022.0

COMMISSION ON AUDIT


________________________________

(Agency)

LEASE/RENTAL CONTRACTS FOR PRIVATELY OWNED OFFICE/

BUILDING REVIEW EVALUATION/CHECKLIST

________ 1.Copy of the approved or proposed contract and its integral parts in accordance with the Department of Budget and Management, Department of Budget and Management, Department of Public Works and Highways, and Department of Environment and Natural Resources Joint Circular No. 1 issued on September 30, 1989 Manual on Policies, Standards, Guidelines, and Issuances on Building Services and Real Property Management

________ 2.Complete copy of the building floor plans indicating in shaded color the rentable office space

________ 3.Copy of Certificate of Occupancy of the building or appropriate approved documents showing the date the building was constructed or age of the building

________ 4.Complete description of the building as to type, kind and class including its component parts and equipment facilities such as, but not limited to, parking areas, elevators, airconditioning systems, fire fighting equipment, etc.

________ 5.List of prevailing rental rates of comparable property within the vicinity

________ 6.Vicinity map of the property

________ 7.Copy of the Master Deed of Declaration and Restrictions in case of lease/rental of office condominiums

________ 8.Approved documents showing appropriate costs and dates of acquisition of equipment and other mechanical and electrical facilities

Submitted by:

_______________________

Unit Auditor

TSO FORMAnnex K

T9023.0

COMMISSION ON AUDIT


____________________________

(Agency)

GARBAGE COLLECTION AND DISPOSAL CONTRACT

REVIEW/EVALUATION CHECKLIST

________ 1.Copy of the approved/proposed contract to include the following:

________ a.Include dates of effectivity

________ b.Description and number of units of dumptrucks to be utilized

________ c.Description, age, condition, and number of units of all other equipment to be rented

________ d.The terms and conditions whether operated or bare rental for heavy equipment

________ e.The number of paleros, if any

________ f.The area of operation

________ g.The designated dumpsite

________ h.Indicate whether per trip basis or package deal

________ i.The contract amount

________ 2.The detailed breakdown of the contract amount showing in sufficient detail its derivation as prepared by management

________ 3.The measurement in kilometers of the distance covered by one (1) complete route including the following:

________ a.Environment Sanitation Center (ESC) to area of collection and vice-versa

________ b.Total distance of the collection area covered

________ c.ESC to designated dumpsite and vice-versa

________ 4.Copy of current canvass of spare parts, machine shop costs, and other maintenance parts used in the detailed breakdown of the contract amount

________ 5.Estimated volume in cubic meters of garbage (state basis) to be hauled from area of operation

________ 6.In cases where the type of contract differs from the usual per trip contract basis, sufficient justification/cost benefit analysis showing the advantages of the proposed type of contract against the basic per trip type of contract.

Submitted by:

_______________________

Unit Auditor

TSO FORMAnnex L

T9024.0

COMMISSION ON AUDIT


_______________________________

(Agency)

EQUIPMENT RENTAL CONTRACT REVIEW/EVALUATION CHECKLIST

________ 1.Copy of the approved contract to include the following:

________ a.Contract amount

________ b.Effectivity period

________ c.Complete technical description and number of units of equipment rented

________ d.The term and conditions (whether operated or bare rental)

________ 2.Agency evaluation of equipment utilization

________ 3.The detailed breakdown of contract amount showing in sufficient details its derivation

________ 4.The pertinent date of area of operation

OFFICE/OTHER EQUIPMENT LEASE-PURCHASE

CONTRACT REVIEW/EVALUATION CHECKLIST

________ 1.Copy of the approved or proposed contract and its integral parts, showing the monthly lease payment, period of lease and the current (new) cash price of the equipment

________ 2.The detailed breakdown of the contract cost or installment payment showing in sufficient detail the derivations of the direct and indirect costs; such as, but not limited to, depreciation charges, cost of money, profit, overhead, maintenance, etc. and the one-time non-refundable charge, if applicable

________ 3.The complete technical description and serial numbers of the equipment and accessories

Submitted by:

______________________

Unit Auditor

TSO FORMAnnex M

T9025.0

COMMISSION ON AUDIT


_______________________________

(Agency)

LEASE OF VOICE CHANNEL CONTRACT REVIEW/EVALUATION CHECKLIST

________ 1.Copy of the approved contract to include:

a. Contract duration and effectivity

b. Service Rates/Charges per month

c. Points of Service

________ 2.Certified copy of the approved National Telecommunication Commissions rates covering the particular contract

________ 3.All air distances, in kilometers, between the points of service

Submitted by:

_________________________

Unit Auditor

TSO FORMAnnex N

T9026.0

COMMISSION ON AUDIT


______________________________

(Agency)

TOWER BROADCAST ERECTION/DISMANTLING CONTRACT REVIEW/EVALUATION CHECKLIST

________ 1.Copy of the approved contract

________ 2.Copy of plans and specifications

________ 3.The detailed breakdown of the contract amount showing in sufficient detail the derivations of the direct and indirect costs

________ 4.The list and quantity of equipment and materials used

________ 5.The acquisition costs and dates of the equipment and unit cost of materials used

Submitted by:

______________________

Unit Auditor

TSO FORMAnnex O

T9027.0

COMMISSION ON AUDIT


______________________________

(Agency)

FORWARDING/SHIPPING/HAULING CONTRACT REVIEW

EVALUATION CHECKLIST

________ 1.Copy of the proposed or approved contract and its integral parts

________ 2.The detailed agency estimate and/or breakdown of the contract cost showing in sufficient detail its derivations

________ 3.The type/kind and technical description of the mode of transportation utilized

________ 4.The point of origin and destination including the estimated distance/s if transported by land

________ 5.The estimated weight and volume of cargo/es involved

________ 6.Any other information that maybe useful in the evaluation of the reasonableness of contract amount

Submitted by:

_______________________

Unit Auditor

TSO FORMAnnex P

T9028.0

COMMISSION ON AUDIT

TECHNICAL SERVICE OFFICE

_______________________________

Agency

REPAIR OF MARINE VESSEL CONTRACT REVIEW/

EVALUATION CHECKLIST

1. ORIGINAL CONTRACT

________ 1.Copy of the approved contract to include:

A.Contract duration and effectivity

B. Complete description of vessel such as:

a. type of vessel, year built, and acquisition date

b. dimensions (length over-all, length between perpendiculars, breadth, depth)

c. deadweight/light displacement weight

d. vessel classification

e. main propulsion and other major equipment on board

C. Contract Amount

________ 2.The detailed breakdown of the contract amount showing in sufficient detail the derivation of the direct and indirect costs

________ 3.Copy of the pre-repair evaluation report by the agency showing in sufficient detail the scope of work to be done/itemized program of work

________ 4.Copy of the approved detailed plans showing the extent of repair work to be done

________ 5.Copy of the COA pre-repair inspection report

II.CHANGE ORDERS/EXTRA WORK ORDERS

________ 1.All requirements for original contract (A. above) and a copy of the COA Contract Review Report

________ 2.Copy of the approved Change Order Extra Work Order indicating the changes contemplated and the corresponding cost

________ 3.Copy of appropriate documents reflecting the justifications for the changes

________ 4.Copy of the approved revised plans

________ 5.Copy of the detailed breakdown of the cost of the Extra Work Order/Change Order showing in sufficient detail the cost derivation of the direct and indirect costs

Submitted by:

_____________________________

Unit Auditor

TSO FORMAnnex Q

T9029.0

COMMISSION ON AUDIT


______________________________

(Agency)

REPAIR CONTRACT FOR AIRCRAFT/HEAVY EQUIPMENT

REVIEW/EVALUATION CHECKLIST

________ 1.Copy of the approved or proposed Contract/Job Order/Purchase Order and its integral parts

________ 2.Copy of latest service bulletin in case of aircraft

________ 3.Copy of the pre-repair evaluation report by the agency showing in sufficient detail the scope of work to be done

________ 4.Copy of the COA are-repair inspection report

________ 5.The detailed breakdown of the contract cost showing in sufficient detail the derivations of the direct and indirect costs

________ 6.The complete technical description of the aircraft/equipment

Submitted by:

______________________

Unit Auditor

TSO FORMAnnex R

T9030.0

COMMISSION ON AUDIT


______________________________

Agency

CHECKLIST FOR EVALUATION OF APPRAISAL REPORT

FOR VARIOUS PROPERTY

A. Aircraft:

________ 1.Copy of the in-house or private company appraisal report

________ 2.Cost and date of acquisition

________ 3.Latest copy of the Certificate of Airworthiness from the Air Transportation Office

________ 4.Certificate of Registration

________ 5.Latest service bulletin

________ 6.Total hours since last overhaul of the engine

________ 7.Airframe flying hours

________ 8.Time between overhaul

________ 9.Certificate of total flying time

_______ 10.Colored photographs, three (3) sides

_______ 11.List of instrument/equipment accessories installed

B. Marine Vessel:


________ 2.Length over-all, depth, breadth, and length between perpendiculars

________ 3.Light displacement weight

________ 4.Deadweight Tonnage, Net Tonnage, and Gross Tonnage

________ 5.Year built, make and general descriptions

________ 6.Cost and date of acquisition

________ 7.Description of propulsion machinery/engine and BHP

________ 8.Colored photographs, three (3) sides

________ 9.List of major equipment and accessories on board

_______ 10.Copy of Certificate of Philippine Registry

_______ 11.Copy of Certificate of Ownership issued by the Philippine Coast Guard

_______ 12.Date of last drydocking and itemized extent and cost of repairs

C. Real Estate : Land

________ 1.The purpose or intent of the request for appraisal


________ 3.Copy of the Transfer Certificate of Title (TCT) of land/lot

________ 4.Lot plan and vicinity map

________ 5.Colored photographs if possible

________ 6.Copy of the latest Declaration of Real Property

________ 7.Zonal Value/s applicable

D. Real Estate : Buildings/Condominiums

________ 1.Copy of the In-hours and/or Private Appraisal Report

________ 2.Complete building floor plans

________ 3.Complete description of the building as to type, kind, and class including its component parts and facilities, such as but not limited to, parking areas, elevators, airconditioning system, fire firefighting equipment, etc.

________ 4.Copy of Certificate of Occupancy of the building or date the building was constructed or age of the building

________ 5.Vicinity map of the property

________ 6.Colored photographs (3 sides)


________ 8.The Master Deed of Declaration and Restrictions for condominiums

E. Equipment, Machineries, Office Equipment and Furniture (for Asset Privatization Trust only)

________ 1.Copy of the In-house or Private Company Appraisal Report

________ 2.Complete technical description of the property such as, but not limited to, capacity, type, model, brand, dimensions, etc.

________ 3.Acquisition cost and date

________ 4.The date the property was put into operation


________ 6.Colored photographs of the property

________ 7.The location/site of the property

________ 8.The logbook/equipment ledger of maintenance and repair

________ 9.The equipment inspection reports, indicating specifically the missing parts, if any

Submitted by:

_________________________

Unit Auditor

TSO FORMAnnex S

T9031.0


COMMISSION ON AUDIT

________________________

Agency

CHECKLIST FOR REVIEW OF SUPPLY/DELIVERY/

INSTALLATION/REPAIR CONTRACTS

________ 1.Copy of duly approved contract

________ 2.Complete bid documents

________ 3.Abstract of Bids

________ 4.Agencys Bids Evaluation Report

________ 5.Individual bid quotations and catalogue/brochure showing complete specifications of items offered by each bidder

________ 6.Complete agency approved specifications

________ 7.Approved detailed plan, if applicable

________ 8.Approved Agency estimate for fabrication, installation and repair contracts

________ 9.All other documents referred to in the contract necessary for technical evaluation

Submitted by:

_________________________

Unit Auditor

TSO FORMAnnex T

T9032.0


COMMISSION ON AUDIT

__________________________

Agency

CHECKLIST FOR APPRAISAL OF MATERIALS, VEHICLES,

EQUIPMENT, (except HEAVY EQUIPMENT)

________ 1.Inventory & Inspection Report/Waste Material Report, fully accomplished in all aspects

________ 2.Agency Appraisal Report (for government owned or controlled corporation) per COA Circular 89-296

________ 3.Evaluation Report of the Auditor of the agency appraisal as against the disposal value of the asset (for government owned or controlled corporations) per COA Circular 89-296

________ 4.Photographs

Submitted by:

_________________________

Unit Auditor

TSO FORMAnnex U

T9033.0


COMMISSION ON AUDIT

___________________________

(Agency)

INSPECTION REQUIREMENTS CHECKLIST

(For Infrastructure Projects)

A.Inspection Requirements for Necessity of Variation Orders

________ 1.Copy of approved Variation Order subject of inspection/verification

________ 2.Copy of the perfected original contract

________ 3.Copy of approved original plans and specifications and/or latest approved revised plans prior to the subject variation order

________ 4.Copy of the authorized breakdown of the original contract cost

________ 5.Copy of approved revised plans and specifications for the variation order

________ 6.Copy of the detailed breakdown of the cost of the variation order

________ 7.Copy of the Project Engineers Report showing the dates of Inspections and the results thereof, to support the necessity of the issuance of the variation order

B.Inspection Requirement for Reported Progress Accomplishment

________ 1.Copy of the approved Accomplishment Report

________ 2.Copy of Certificate of Completion and Acceptance (for 100% Accomplishment)

________ 3.Copy of the perfected original contract and all approved variation orders

________ 4.Copy of approved plans and specifications (original and all variation orders involved in reported accomplishment)

________ 5.Copy of the authorized breakdown of the contract cost (original and all variation orders involved in reported accomplishment)

________ 6.Copy of as-built plans (for completed projects only)

Submitted by:

__________________________

(Unit Auditor)

TSO FORMAnnex V

T9034.0


COMMISSION ON AUDIT

__________________________

Agency

CHECKLIST FOR INSPECTION OF DELIVERIES/

FABRICATION/INSTALLATION

_________1.Copy of approved Purchase Order/Contract/Letter Order

_________2.Invoice/Billing Document/Official Receipt

_________3.Agency Certificate of Acceptance

_________4.Performance/Quality Test Result, if applicable

_________5.Detailed cost breakdown

_________6.Brochures/Manuals, if applicable

_________7.All others specified in the contract necessary to do determine conformance with specifications (e.g., approved plans/drawings, samples, etc.)

Submitted by:

_______________________

Unit Auditor

TSO FORMAnnex W

T9035.0


COMMISSION ON AUDIT

_________________________

Agency

CHECKLIST FOR PRE-REPAIR INSPECTION

(Vehicles, All Equipment except Heavy Equipment)

________ 1.Pre-repair Evaluation Report of Management

________ 2.Duly accomplished COA pre-repair Inspection Report Form

CHECKLIST FOR POST-REPAIR INSPECTION

(Vehicles, all Equipment except Heavy Equipment)

________ 1.Job Order/Work Order/Contract including:

_______ a.plans/specifications/sketches/drawings, if applicable

_______ b.detailed cost-breakdown of labor, materials, equipment and all other direct and indirect costs involved

________ 2.Pre-repair Inspection Report

_______ a.Pre-audit- COA Report

_______ b.Post Audit- COA Report or Management Evaluation Report

_______ 3.Agency Certificate of Acceptance

_______ 4.Waste Material Report, if applicable

Submitted by:

_____________________

Unit Auditor

TSO FORMAnnex X

T9036.0

COMMISSION ON AUDIT


_________________________________

(Agency)

PRE-REPAIR INSPECTIONS CHECKLIST FACILITIES, HEAVY

EQUIPMENT, AIRCRAFT AND MARINE VESSELS CHECKLIST

________ 1.Copy of the pre-repair evaluation report by the agency showing in sufficient detail the scope of work to be done

________ 2.Service bulletin in case of aircraft repair

________ 3.Complete technical description of the equipment/facilities/Vessel

________ 4.Record of past repairs done on the equipment/facilities

POST-REPAIR INSPECTION CHECKLIST FACILITIES, HEAVY EQUIPMENT, AIRCRAFT AND MARINE VESSELS CHECKLIST

________ 1.Certified true copy of the approved contract/Job Order/Purchase Order and its integral parts including all approved variation orders issued

________ 2.Certified true copy of the Certificate of Completion and Acceptance

________ 3.Certified true copy of the Accomplishment Report signed by management/agency concerned

________ 4.Complete copy of the approved original and revised (if there are variation orders issued)

________ 5.COA pre-repair inspection report

________ 6.Complete technical description of the equipment/aircraft/vessel

________ 7.Copy of the duly accomplished report of waste material

________ 8.Copy of Certificate of Sea Trial/Seaworthiness for marine vessels and copy of Certificate of Airworthiness for aircraft

Submitted by:

_______________________

Unit Auditor

TSO FORMAnnex Y

T9037.0


COMMISSION ON AUDIT

____________________________

(Agency)

PRICE REASONABLENESS REVIEW EVALUATION CHECKLIST

________ 1.Clear copy of the duly accomplished purchase documents (P.O. or equivalent) with date and complete name and address of the supplier

________ 2.Clear copy of the Sales Invoice/Delivery Receipts and Inspection Report

________ 3.Approved drawing/sketch with corresponding descriptions/specifications and material used, if applicable

________ 4.Detailed breakdown of contract cost

________ 5.Individual unit prices of the items

________ 6.Sample and brochures/photographs, if applicable

________ 7.Complete specifications such as but not limited to:

narrative description of the item and accessories, brand, unit of measurement, make/country of origin, size/dimension/volume, model, use of item, color, capacity, horsepower voltage, watts, gauge, kind of equipment where spare part is to be used, whether replacement or original (for spare parts), part number of spare parts, type and classification of material, packing (quantity per pack), substance, speed, kind of service/job rendered.

________ 8.For imported items:

a. Consular Invoice/Proforma Invoice of the foreign supplier with the details

b. Home Consumption Value of the items

c. Breakdown of the expenses incurred in the importation

Submitted by:

_______________________

Unit Auditor

coa 91-704vxvxvcxvx

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