BISCAST AOM 2018-010 (2018) Janitorial

Republic of the Philippines
COMMISSION ON AUDIT
Team R5-04, Audit Group NGS – SUCs
Bicol State College of Applied Sciences and Technology
Peñafrancia Avenue, Naga City
____________________________________
AOM NO.: 2018-010(2018)
Date: June 8, 2018
AUDIT OBSERVATION MEMORANDUM
Dr. RICHARD H. CORDIAL

College President
We have conducted an audit of accounts for Janitorial Services in Bicol State College of
Applied Sciences and Technology (BISCAST) and noted the following deficiencies:
The contract for janitorial services with a total amount of ₱1,480,698.72 was not supported
with complete documentation. Likewise payment for such services for the period December
1, 2017-January 3, 2018 was not supported with approved contract.
The 2016 Revised Implementing Rules and Regulations of Republic Act (R.A.) No.
9184, Section 17.1, Section 23. 1 and Section 25.2a; and Commission On Audit (COA) Circular
No. 2009-001 dated February 12, 2009, Section 3.1.2 and Section 3.1.3 (Annex H) revised by
COA Circular No. 2012-001 dated June 14, 2012, Section 9.1 and Section 9.1.3.2 enumerate the
documentary requirements for procurement of general support services (Janitorial Services).
During the conduct of our audit of the Janitorial Services we noted that various
supporting documents were not submitted for review and audit, while the submitted documents
were not properly accomplished, as follows:
a) The period of post qualification was not indicated in the Post Qualification Report of
TWG
b) The Notice of Post Qualification was not received by the service provider
c) No approved APP for the procurement of Janitorial Services
d) BAC Resolution declaring the winning bidder

COMMISSION ON AUDIT
____________________________________
e) The scaled floor plans of the building and other area/s covered by the service contract
f) The group classification of personnel to determine the Equivalent Equipment

Monthly Statutory Minimum Wage Rate in accordance with the applicable Rules
Implementing Republic Act No. 6727
g) Appropriate approved documents indicating the number of personnel involved and

their corresponding rates/salary
h) Appropriate approved documents indicating the schedule of work and places of

assignment or station/visits indicating, among others, the number of hours per visit
i) Accomplishment Report
j) Certificate of Acceptance
k) Record of Attendance/Service
l) Proof of remittance to concerned government agency and/or GOCCs

(BIR/SSS/GSIS/PAG-IBIG)
Out of the four BAC members present during the bid opening, only the Chairman and one
Provisional Member accomplished the Checklist of Eligibility & Technical Requirements for
Goods.
Moreover, the attached janitorial service contract was dated December 15, 2018. It is
stipulated that the contract shall take effect on December 9, 2017 to December 31, 2018 but it was
notarized on January 4, 2018 the date the contract was perfected thus the payment of janitorial services
for the period December 1, 2017 to January 3, 2018 was not supported with an perfected contract. There
was no stipulation in the contract that the bidding documents specially the General and Special conditions
of the contract is an integral part of the contract to protect the interest of the government.
Also, advance copy of janitorial service contract together with the supporting
documents were not submitted within five days after its perfection for auditorial, legal and
technical review as provided in COA Circular No. 2009-001.
COMMISSION ON AUDIT
____________________________________
We recommend that Management do the following courses of actions:
a) All supporting documents must be properly accomplished and submit all the
aforementioned supporting documents to substantiate the transactions
b) Ensure that stipulations in the contracts are properly reviewed before it is notarized
to protect the interest of the government
c) All the supporting documents must be properly accomplished
May we have your comments on the foregoing audit observation within five (5) calendar
days from receipt hereof.
NUNI A. CANTILLO
State Auditor III
Audit Team Leader
ELSIE P. LATUMBO
State Auditor V
Supervising Auditor
Proof of Receipt of AOM:
______________________
Printed Name & Signature
Date: __________

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Republic of the Philippines

AUDIT OBSERVATION MEMORANDUM

Dr. RICHARD H. CORDIAL

c) No approved APP for the procurement of Janitorial Services

d) BAC Resolution declaring the winning bidder

f) The group classification of personnel to determine the Equivalent Equipment

g) Appropriate approved documents indicating the number of personnel involved and

h) Appropriate approved documents indicating the schedule of work and places of

l) Proof of remittance to concerned government agency and/or GOCCs

c) All the supporting documents must be properly accomplished

Proof of Receipt of AOM:

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