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Form 1 Annex 1

Republic of the Philippines


COMMISSION ON AUDIT
REGIONAL OFFICE NO. VIII
Team I – Audit Group “G”
Province of Biliran

AOM No. 2010-004


Date : February 1, 2011

AUDIT OBSERVATION MEMORANDUM (AOM)

For : XXX
address

Attention: XXX - Supply Officer


XXX- Supply Officer Designate

We have conducted audit of the CY 2010 disbursements on procurement submitted by


the agency and observed the following deficiencies/errors:

Copies of Purchase Orders (PO) and their supporting documents on purchases of


various supplies and equipments made by the Division Office in CY 2010
aggregating P3,532,053.70, were not submitted to the Auditor within the prescribed
period of five (5) days from issuance thereof, contrary to the provision of item 3.2 of
COA Circular No. 2009-001 dated February 12, 2009 thus, resulting in
consummated transactions not being reviewed as to compliance with applicable
laws, rules and regulations and reasonableness of the prices of the items bought.

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

We recommend that management:

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

Proof of Receipt of AOM:

_______________________
Signature Over Printed Name

Date: _________________