LOBOC, Bohol – The Commission on Audit (COA) found that the construction of the hi-end restaurant and viewing deck worth PhP13,059,386.63, part of Loboc eco-tourism project, “was paid” without supporting documents. In its findings as of December 31, 2013, COA said that there was absence of detailed engineering activities, master plan/design and completely filled up documents in building the eco-tourism facilities in violation of section 168 (c) of the GAAM, section 12 and annex “A” of R. A. 9184 and section 4 of Presidential Decree 1445.
“The validity, regularity, and legality of the expenses were doubtful,” COA said. The breakdown of the payment in the amount of PhP13,059,386.63 is as follows: Phase I — Construction of Hi-End restaurant/viewdeck in the amount of PhP6,587,026.50 paid on June 7, 2011; Phase III — completion of restaurant/viewdeck, PhP2 million paid on October 9, 2012; Phase III — Completion of resto/viewdeck and supply of asphalt, PhP2,687,608.15 paid on March 4, 2013; Phase III — Completion of resto/viewdeck and supply of asphalt, PhP1,516,730.20 paid on January 6, 2014; and Phase II — Construction of View Deck and restaurant (ceiling works), PhP268,021.80 paid on April 18, 2013, COA’s findings showed.
Coas said that the payment of PhP6.5 million (Phase I — Construction of Hi-End restaurant/viewdeck in the amount of PhP6,587,026.50 paid on June 7, 2011) “was not supported with appropriation ordinance/certificate of availability of funds for this particular transaction.”
“The whole project was not supported with master plan/design, detailed estimates the same not included in the Annual Investmant Plan for CY 201-2012.”
The local government unit of this town did not conduct a detailed engineering activity for the project “prior to preparation fot he Program of Work.” The detailed engineering activity could have established the technical viability of the project and “conformance to land use and zoning guidelines prescribed by existing laws,” it said.
Detailed engineering includes the survey, site investigation, soil and foundation investigation, construction materials investigation, preparation of design plans of the building, preparation of technical specification, quantity and cost estimates, study of the seismicity of the area to determine the optimum safety of structures and to minimize possible earthquake damage, drainage details and approved budget for the contract (ABC), Coa said.
Other findings f the COA include the following: certificate of availability of funds (CAF) and copy of abstract of bid for payment of PhP5,217,832.71 were not attached; the project started on August 6, 2012 but the contract of agreement “was only entered into by and between the LGU” and BNYU Construction on August 15, 2012; certification of BAC in the absence of CAF noted the project cost was P5 miilion while in the Philgeps posting it was P5.2 million; and the project was not published in the national newspaper in violation of section 21 2.1(a) of the Revised IRR of RA 9184.
The management comment caption of the report refers to LGU’s comments just said that it “would look into the supporting documents of the restaurant and viewdeck construction of the eco-tourism project. It said it will comply with the requirements and “regularize those documents that were incompletely filled up.” The LGU will also submit to COA the technical documents.
COA has stongly recommended to the LGU to submit of its justification on the absence of the documents necessary for the said project and why there’s no appropriation ordinance and CAF.
It also required the LGU to submit all the “missing” documents in carrying out the project and also required personnel concerned “to scrutinize/evaluate all biddig documents submitted by their respective bidders and to for the LGU to direct the accounting unit to thoroughly review/check the completeness of the supporting documents attached to the payment vouchers prior to actual payments. (rvo)