G.R. No. 254077

Ruling

Accordingly, the special audit team issued Notice of Suspension No. 2010-01 in the amount of P41,631,117.96, putting forth the following deficiencies: Lack of acknowledgment/delivery receipts of the items such that the validity of payments and actual receipt of goods/services were not established; Absence of accomplishment report and/or acceptance by the BASOC officials that proves the scope of work performed; and Failure to submit contract, approved scope of work, plans, specifications, actual bill of materials, and other relevant documents which could serve as basis for determining the reasonableness of payments made or work completed. [8] On January 30, 2014, the special audit team reevaluated the documents submitted by the BASOC and thereafter issued ND No. 2014-10l-GF/NSDF­ (05). [9] The special audit team flagged a total amount of P36,778,105.44, summarized hereunder: Particulars of Work Items Amount (in P) Payee / Supplier Reason for Disallowance Weightlifting : Construction, installation, dismantling, and removal of weight lifting facilities at the Bacolod Convention Plaza 992,990.00 JFJ Construction BASOC failed to submit the original plans /scope of work and specifications of projects prepared by the contractor and approved by BASOC as required under NS No . 20 10-01. Office facilities and Beautification : Construction of units framework 27 for the tarpaulin streamer / advertisements at the exterior of Paglaum Sports Complex. 100,000.00 Arfien Forever , Inc. BASOC also failed to submit the following: a. Copy of the approved budget for the contract ; b. Copy of the Statement of Work Accomplished ; c . Copy of the Certificate of Completion; and Copy of the approved plans and specifications to include s hop drawings for fabricated items . 220,000.00 RH Fabricators & Designs , Inc. 165,175.00 Romel Yogore Facilities and Improvement A . Rehabilitation of Pa g laum Spor t s Comp l ex 1. Paglaum Stadium refurbishing / rehabilitation 16,268,321.44 Dynamic Builders and Construction Company , Inc. BASOC failed to submit the original plans /scope of work and specifications of projects prepared by the contractor and approved by BASOC as required under NS No. 2010 -01. The documents submitted by BASOC were mere cost estimates of the improvements made and the labor cost submitted by the contractor. Hence, the reasonableness of the cost estimates cannot be validated without the original work plan, design, detailed program/scope of work and specifications. The documents pertaining to this project were not submitted to the COA Technical Audit Specialist for technical inspection at the time of construction or immediately thereafter. 100,000.00 2. Paglaum Stadium roofing rehabilitation Dynamic Builders and Construction Company, Inc. 3. Paglaum Stadium perimeter fence construction 20,000.00 Arfien Forever, Inc. B. Installation of Li g hting Fa c ilitie s 1 . Paglaum Stadium Football Field Lighting Facilities 12 ,000,000.00 Eurolux International Lightings,