Coa 91-704vxvxvcxvx

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 FORM
T9013.0
Annex A
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 FORM
T9014.0
Annex B

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/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:
Order/Extra
Work
_____ 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 FORM
T9015.0
Annex C
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 FORM
T9016.0
Annex D

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 FORM
T9017.0
Annex E

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

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:
considered in the
________ 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 FORM
T9018.0
Annex F

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
________ 6.
Copy of the approved Manning Schedule for both the original contract and
________ 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 FORM
T9019.0
Annex G

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 FORM
T9020.0
Annex H

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 FORM
T9021.0
Annex I
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
2.1
In 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 FORM
T9022.0
Annex J
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 FORM
T9023.0
Annex K
COMMISSION ON AUDIT
____________________________
(Agency)
GARBAGE COLLECTION AND DISPOSAL CONTRACT
________ 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.
________ b.
Environment Sanitation Center (ESC) to area of collection and viceversa

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 FORM
T9024.0
Annex L
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 FORM
T9025.0
Annex M
COMMISSION ON AUDIT
_______________________________
(Agency)
LEASE OF VOICE CHANNEL CONTRACT REVIEW/EVALUATION CHECKLIST
________ 1.
Copy of the approved contract to include:

a.
b.
c.
Contract duration and effectivity

Service Rates/Charges per month
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 FORM
T9026.0
Annex N
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 FORM
T9027.0
Annex O
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 FORM
T9028.0
Annex P
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.
B.
Contract duration and effectivity

Complete description of vessel such as:
a.
b.
c.
d.
e.
C.
type of vessel, year built, and acquisition date

dimensions (length over-all, length between perpendiculars,
breadth, depth)
deadweight/light displacement weight
vessel classification
main propulsion and other major equipment on board
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 FORM
T9029.0
Annex Q
COMMISSION ON AUDIT
______________________________
(Agency)
REPAIR CONTRACT FOR AIRCRAFT/HEAVY EQUIPMENT
________ 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.

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 FORM
T9030.0
Annex R
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:
________ 1.
________ 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
________ 2.
________ 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)
________ 7.
________ 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
________ 5.
________ 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 FORM
T9031.0
Annex S

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 FORM
T9032.0
Annex T

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 FORM
T9033.0
Annex U

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
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)
of
Completion
and
Acceptance
(for
100%
________ 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 FORM
T9034.0
Annex V

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 FORM
T9035.0
Annex W

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.
________ 2.
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
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 FORM
T9036.0
Annex X
COMMISSION ON AUDIT
_________________________________
(Agency)
PRE-REPAIR INSPECTIONS CHECKLIST FACILITIES, HEAVY

EQUIPMENT, AIRCRAFT AND MARINE VESSELS CHECKLIST
________ 1.

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

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
Accomplishment
Report
signed
by
________ 8.
Copy of Certificate of Sea Trial/Seaworthiness for marine vessels and copy of

Certificate of Airworthiness for aircraft
Submitted by:
_______________________
Unit Auditor
TSO FORM
T9037.0
Annex Y

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

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COMMISSION ON AUDIT MEMORANDUM NO.

91-704 February 27, 1991

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

(SGD.) EUFEMIO C. DOMINGO, Chairman

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

Complete set of the approved plans and specification including material

Copy of the Approved Agency Estimates (AAE) including detailed

Copy of the Approved PERT/CPM Network Diagram and detailed

Republic of the Philippines

Agency reports establishing the need/justifications(s) for the change and

Copy of the approved variation order

Copy of approved revised PERT/CPM Network Diagram reflecting the effect of

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

PAGASA Report or any acceptable evidence/report on the occurrence of

Latest Accomplishment Report on the project before the occurrence of the

Detailed breakdown of contract cost for the original contract

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

Copy of approved Time Extension/Deduction

Evaluation by the agency concerned establishing the need for time

PAGASA Report covering the area where the project is located, if

PC Provincial Commanders Report, if the extension requested is due to a

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

Copy of the approved revised PERT/CPM Network Diagram reflecting

Copy of perfected contract and of the approved PERT/CPM Network

Copy of COA Contract Review Report

Copy of the approved revised PERT/CPM Network Diagram reflecting the

Copy of approved Original PERT/CPM Network diagram and the

Original contract time/period

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

Effectivity date of the contract

Original expiry date

Time extensions/deductions granted

Approved variation orders affecting contract period

Revised expiry dates

Republic of the Philippines

Copy of the approved price escalation duly supported by detailed computations

Copy of the authorized/approved breakdown of the contract Cost (usually

Copy of the authorized/approved breakdown of the cost of each of all approved

Copy each of all suspension/resumption orders issued duly validated by the

Copy of the Notice to Proceed duly received by the Contractor

If applicable, appropriate documents (s) showing:

outstanding balance of advance payment for materials delivered on site

Republic of the Philippines

Copy of the approved consultancy contract

Copy of the Terms of Reference (TOR)

Technical and financial proposals of the consultants

Auditorial validation of the necessity of inclusion of equipment and vehicle

If not in the TOR, appropriate documents containing the following:

statement of the scope of work, expected outputs, expected time frame

minimum requirement of the consultants on expertise desired and

Copy of the approved Project Schedule (PERT/CPM Network Diagram, Gantt

Copy of the approved Manning Schedule

Curriculum vitae of the consultant(s) and staff

Appropriate approved documents showing the following:

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

derivation of billing factor/multiplier certified by the consultant with a

detailed breakdown of reimbursable costs based on the agreed fixed

detailed breakdown of reimbursable actual costs

For Consultancy Contract based on percentage-of-construction-cost,

Republic of the Philippines

Copy of the approved Supplemental Agreement

Copy of the approved original consultancy contract documents and the