Sa madaling salita, ayon sa COA, sa sistemang ginawa ng Kapitolyo ng Marinduque, ipinagkait sa mga nasasakupang Marinduqueno ang mga benepisyo na naibigay dapat sa mga pinagsisilbihan kung ang 20% Development Fund ay ginamit sa pinaglaanang mga programa at proyekto na binuo sa joint circular ng DILG at DBM
Kasunod pa na pitong katiwalian. Ang una hanggang ika-labingapat (1-14) na katiwalian ay naisulat na rito noong nakaraang dalawang araw:
15. Productivity Enhancement Incentive (PEI) totaling P 6,501,000.00 ay ibinayad sa mga opisyales ng lalawigan at mga empleyado sa halagang P 10,000.00 bawat isa na walang naaayon sa batas na appropriation para pagkunan ng kagastusang ito.
(15. Productivity Enhancement Incentive (PEI) totaling P 6,501,000.00 were granted to provincial officials and employees at P 10,000.00 each without sufficient lawful appropriation to cover the expenditure.)
16. Ang Namumuno sa Operation ng Motor Pool at ang kanyang mga empleyado ay nagpasya na ang grader na nagkakahalaga ng P. 2,828,000.00 ay depektibo sa panahong covered pa ng warranty, subalit hindi naman nagawang ireport ang tungkol dito sa Head of Procuring Entity kaya walang aksyon na ginawa upang magamit ang warranty security at ito ay nakasama sa interes ng gobyerno at ng mga taxpayers.
(16. The Head of Operation of Motor Pool and his employees determined that the grader totaling P 2,828,000.00 is defective within the period covered by the warranty but failed to report the matter to the Head of the Procuring Entity thus, no action was done to proceed to call upon the warranty security to the detriment of the interest of the government and taxpayers.)
17. Procurement-Non-compliance with pertinent provisions of RA No. 9184. Invitation to Bid, Notice of Award, Notice to Proceed and Approved Contract ay hindi inilabas sa official website ng Lalawigan ng Marinduque kahit pa ang website na ito ay umiiral.
(Idinagdag pa ng COA na, "Gayundin, walang pagpapatunay mula sa BAC Secretariat na ang mga dokumento ay naipaskil saan mang madaling makitang lugar ng procuring entity".
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| Zipline sa CARMEN Eco-Park. Photo: Joven Cagande |
(Sa pagkuha ng Zipline Facilities na itinayo sa CARMEN Eco-Adventure Park sa Tamayo, Sta. Cruz, Marinduque na nagkakahalaga ng P. 1,592,689.10 sa pamamagitan ng Negotiated Procurement - Two Failed Biddings. Napansin na ang posting ng Notice for Negotiated Procurement sa PhilGEPSs website ay isinagawa noong November 1,2013. Base sa Earliest Possible Time - panahon ng pagkilos ng BAC, ang deadline ng submission of quotation ay dapat ay November 22, 2013. Subalit base sa minutes of meeting ng BAC, ang opening ng quotation ay ginawa noong October 1, 2014 lamang, pagkalipas ng 10 buwan at 7 araw, kahit wala namang re-posting ng Notice of Negotiated Procurement sa PhilGEPS website para rito, isang pagsuway sa Section 54.2 ng IPP ng R.A. No. 9184.
Dagdag pa, ang ebidensya ng posting invitation to Bid sa PhilGEPs website ng mga sumusunod na projects na nakuha sa pamamagitan ng public bidding ay hindi nakadikit sa disbursement vouchers, kaya, ang pagsunod ng BAC sa prescribed period ng procurement activities ay hindi ma-evaluate, para sa:
1. Improvement of Multi-Purpose Building, Capitol Compound, Boac, Marinduque. Winning Bidder: C.J. Construction, Inc. Amount: P 989,426,64.
2. Furnishing of labor, materials, and equipment for the construction of perimeter fence of Hospital and Convention Center. Winning Bidder: W.J. Construction. Amount: P 985,454.51.
3. Repair and Improvement of Classroom (Billeting Area) MIMAROPARAA. Winning Bidder: W.J. Construction. Amount: P. 1,998,760.64.
4. Concreting of various Farm to Market Roads Package III, Municipality of Sta. Cruz. Winning Bidder: A.V. Construction Supply. Amount P. 4,485,631.32.
(17. Procurement-Non-compliance with pertinent provisions of RA No. 9184.
Invitation to Bid, Notice of Award, Notice to Proceed and Approved Contract were not posted in the official website of the Provincial Government of Marinduque despite its existence.
COA added: ""Likewise, there was no certification from BAC Secretariat that documents were posted in any conspicuous place in the premises of the procuring entity".
"In the procurement of Zipline Facilities installed at CARMEN Eco-Adventure Park at Tamayo, Sta. Cruz, Marinduque totaling P 1,592,689.10 through Negotiated Procurement - Two Failed Biddings, it was noted that the posting of Notice for Negotiated Procurement in the PhilGEPS website was made on November 1, 2013. Based on the Earliest Possible Time - period of action by BAC, the deadline of submission of quotation should be on November 22, 2013. However, based on minutes of meeting of BAC, the opening of quotation was made on October 1, 2014 only, after 10 months and 7 days, despite lack of re-posting of Notice of Negotiated Procurement in the PhilGEPS website for this purpose in violation of Section 54.2 of IRR of R.A. No. 9184.
In addition, evidence of posting Invitation to Bid in the PhilGEPS website of the following projects which were procured through public bidding were not attached to the disbursement vouchers, hence, compliance of BAC with the prescribed period for procurement activities could not be evaluated, to wit:
1. Improvement of Multi-Purpose Building, Capitol Compound, Boac, Marinduque. Winning Bidder: C.J. Construction, Inc. Amount: P 989,426,64.
2. Furnishing of labor, materials, and equipment for the construction of perimeter fence of Hospital and Convention Center. Winning Bidder: W.J. Construction. Amount: P 985,454.51.
3. Repair and Improvement of Classroom (Billeting Area) MIMAROPARAA. Winning Bidder: W.J. Construction. Amount: P. 1,998,760.64.
4. Concreting of various Farm to Market Roads Package III, Municipality of Sta. Cruz. Winning Bidder: A.V. Construction Supply. Amount P. 4,485,631.32.
"Others: "The OIC-Tourism Officer insisted during the exit conference that the present website of the PGM is limited to their activities. He insisted that due to lack of webmaster, programs, projects, and activities of the other departments of the provincial government such as postings of procurement activities could not be accommodated by them. It was only due to the persistence of other department heads of their need for website access that the OIC-Tourism Officer offered to turn-over the maintenance of the said website to the Provincial Planning and Development Office (PPDO). The PPDO assured the body that they are willing to handle its over-all maintenance for them to operate, maintain, upload all the programs and activities and purposely to give access to various departments of the PGM.
"Auditor's Rejoinder: "The Audit Team insisted that the website, being the official website of the provincial government, must be utilized by the PGM as a whole and should not be limited to tourism activities. It should be designed and maintained as showcase of the PGM including but not limited to posting of procurement activities as required under RA 9184.")
18. Isang observer lamang ang iniimbita ng BAC sa pre-bid conference at pagbukas ng bids maliban sa COA representative, maliban sa COA representative, kahit pa kinakailangan ayon sa batas ng hindi bababa sa dalawang (2) observers.
(18. Only one observer was invited by BAC during the pre-bid conference and opening of bids in addition to COA representative, despite requirement of law of at least two (2) observers.
("Records show that observers are invited only during pre-bid conference and opening of sealed bids and preliminary evaluation. They are no longer invited during evaluation of bid which is usually held the day after the opening of bid based on earliest possible time of procurement activities.
"The failure of the BAC to comply with the regulation denied the public of the chance to monitor the procurement process and the implementation of the awarded contract in violation of the principles of transparency provided in Section 3 of the IRR of R.A. No. 9184.
"The bidding process conducted by the BAC appeared to be flawed for non-compliance with the strict provisions of R.A. No. 9184 and its implementing rules. The BAC had disregarded the requirements of the law when, by way of its resolutions, awarded the contracts and purchase for the supply of heavy equipment, construction of various infrastructure projects to suppliers and contractors without complying with the mandatory procedures and legal requirements under RA 9184 and its IRR.)
19. Pre-procurement conferences ay hindi isinagawa ng BAC para sa infrastructure projects at mga goods with approved budget para sa contract at/o halagang lagpas sa P. 5,000,000.00 at P. 2,000,000.00 ayon sa pagkakasunod.
(19. Pre-procurement conferences were not conducted by BAC for infrastructure projects and goods with approved budget for the contract and/or costs of more than P. 5,000,000.00 and P. 2,000,000.00 respectively.)
20. Ang Design at Build contract ay nagkakahalaga ng P. 19,850,009.61 at P. 19,920,895.00 sa Construction ng Administrative Annex Two-Storey Building at Construction ng Disaster Risk Management Training Institute and Convention Center, ayon sa pagkakasunod, na isinagawa sa pamamaraang straight contract ay nakitang may kalabisang 6.20% at 14.18% ayon sa pagkakasunod, base sa COA allowable cost, kaya mangangahulugan ito ng posibleng disallowance sa audit na nagkakahalaga ng P. 3,634,078.39.
(20. The Design and Build contract costs amounting to P. 19,850,009.61and P. 19,920,895.00 of the Construction of Administrative Annex Two-Storey Building and Construction of Disaster Risk Management Training Institute and Convention Center, respectively, implemented under straight contract were found to be excessive by 6.20% and 14.18%, respectively, based on COA allowable cost, thus may result in a possible disallowance in audit totaling P 3,634,078.39.)
21. 20% Development Fund.
Ang kabuuhan ng hindi ginamit na balanse ng 20% Development Fund ay tumaas sa P. 142,578,663.34 kung ihahambing sa hindi ginamit na balanse noong CY 2013 na halagang P. 105,933,256.93.
(Sa madaling salita, ayon sa COA, sa sistemang ginawa ng Kapitolyo ng Marinduque, ipinagkait sa mga nasasakupang Marinduqueno ang mga benepisyo na naibigay dapat sa mga pinagsisilbihan kung ang 20% Development Fund ay ginamit sa pinaglaanang mga programa at proyekto na binuo sa joint circular ng DILG at DBM).
(21. 20% Development Fund.
The total unutilized balance of the 20% Development Fund had increased to P. 142,578,663.34 as compared to the CY 2013 unutilized balance of P. 105,933,256.93.)
Review of the CY 2014 Status of Appropriations, Allotment
and Obligation disclosed that out of the P 87,398,919.00 and P 129,855,965.39
consisting of current and continuing allotment for 20% Development Fund, only
the total amount of P 74,676,221.05 was utilized during the year, leaving a
significant unexpended amount of P 142,578,663.34.
While there were several programs and projects that were
commendable in line with the policies and guidelines set forth by the DILG and
DBM Joint Circular, we still noted the significant unimplemented amount and
some charges which are not in accordance with the said joint circular. These
include purchase of fuel, wages of Job Order hired, office supplies and
materials, two-way radio for Tourism Office, accommodation of national and
local officials, who attended the MIMAROPARAA held in the province in February
2014 and the like.
Although it is earning interest income for the agency, the
fact still remained that multiple effects of investing them in capital outlay,
such as infrastructures and development programs could produce much more
benefit to the people who have been waiting for the implementation of
development programs such as, much improved water systems, cemented roads,
health centers, installation of street lightning system, irrigation system,
etc. which in one way or another enhances economic growth and local tourism in
the countryside.
Itutuloy/To be continued
