DETAILED ESTIMATE

Project Name: Installation of Canvas at COA-CAR

Location: COA-CAR Regional Office

Item No. =I
Description = Installation of Canvas
Quantity = 1.00
Unit = lot
No. of Daily Rate
Designation No. of Days Amount (Php)
Person (Php)
Labor:
a. Foreman 1 2.00 771.69 1,543.38
b. Non-skilled Worker 3 2.00 429.66 2,577.96
No. of
Name and Capacity No. of Hours Hourly Rate Amount
Units
Equipment:
a. Minor Tools (10% of labor Cost) 412.13
Name and Specification Unit Quantity Unit Cost Amount
Material:
a. Heavy Duty Canvas Tarp (18'x40') Lumpsum 1.00 8,000.00 8,000.00
b. 16mm Turnbuckle pcs 15.00 100.00 1,500.00
c. G.I Tie Wire No. 12 kgs 20.00 100.00 2,000.00
Direct Cost 16,033.47
Mark-up and Profit 20% 3,206.69
Value Added Tax 5% 962.01
Total Item Cost = 20,202.17
Total Unit Cost = 20,202.17

Prepared by:

ENGR. JUN JUN P. ANCHETA

Technical Audit Specialist I
COA-CAR

Page 1 of 17
 Project Name : Installation of Canvas at COA-CAR
Location : COA-CAR Regional Office
Approved Budget for the
Contract (ABC) :
Contract Amount :
Contract Duration : 2 Calendar Days

BILL OF QUANTITIES
Total
Item No. Description Unit Quantity Unit Cost (Php)
(Php)

I Installation of Canvas lot 1.00 20,202.17 20,202.17

Total Cost 20,202.17

Prepared by: Checked & Reviewed by:

ENGR. JUN JUN P. ANCHETA ENGR. REYMAX F. BOSQUE

Technical Audit Specialist I OIC - Service Chief, TS
COA-CAR COA-CAR

Recommending Approval:

CECILIA G. ANCHETA
Assitant Regional Director
COA-CAR

Approved by:

Atty. EDEN D. TINGSON - RAFANAN

Regional Director
COA-CAR

Page 2 of 17
TSO FORM
No. 04-001
Republic of the Philippines
COMMISSION ON AUDIT
Republic of the Philippines
TECHNICAL SERVICES
La Trinidad, Benguet

TECHNICAL EVALUATION REPORT

FOR INFRASTRUCTURE PROJECT
April 19, 2021
DATE

A. BACKGROUND INFORMATION

Project Name and 0

Location:
Contracting Parties: 0

Contract Amount: 0.00

Approved Budget for

0.00
the Contract (ABC) :

Date of Bidding /Negotiation: #REF!

Contract Date: #REF!
Contract Duration : 55 Calendar Days
Technical Description of the Project:
Construction of Farm to Market Road (Grouted Riprap, RCP and Embankment)

B. OBJECTIVES
To determine the reasonableness of the Approved Budget Cost (ABC) and the
contract cost.

C. SCOPE
Technical and engineering aspect of the contract
D. METHODOLOGY APPLIED

1. Checked the computational errors of the amount for each work item and the total
as reflected in the ABC and the Contract;
2. Checked whether the scope of works/items of work are reflected in the approved
plans and specifications with the approved specifications;
3. Reviewed/conducted quantity take off for items of work in the ABC;
4. Checked wether the detail breakdown of the ABC has been prepared in
accordance with the DPWH-Department Order and other existing guidelines which
ever is applicable;
5. Reviewed/prepared direct unit price analysis (DUPA or its equivalent) of the ABC;

6. Prepared the COA Cost Comparison Sheet (CCS) applying the appropriate unit
cost for each material/pay item to the COA quantities;

Page 3 of 17
 7. Computed the COA Cost Estimate (CCE) and determined whether the ABC and
the Contract Cost are reasonable based on existing COA Rules and Regulations;
8. Developed the findings and observations;
9. Prepared the TER.

E. SUMMARY OF FINDINGS AND OBSERVATIONS

The Approved Budget for the Contract (ABC) and Contract Cost are lower than the
COA Evaluated Cost by 3.76% and 3.84% respectively, hence, both are reasonable.

Prepared by: Reviewed by:

Engr. JUN JUN P. ANCHETA Engr. LYDIA E. VILORIA

Technical Audit Specialist I Supervising TAS

Approved :

Engr. REYMAX F. BOSQUE

OIC Service Chief
DC/AsstDC/SH/TAS
Filename
Reference No.xxxx

Page 4 of 17
 EQUIPMENT RENTAL RATES
Prevailing Year: 2014 ACEL Rates
Based on: Association o Carries and Equipment Lessors (ACEL) Inc.

DESCRIPTION RENTAL RATE MODEL

Earthmoving Equipment:
Bulldozer Php 3,379.00 D6H Series II PSDS/DD
Bulldozer w/ Ripper Php 3,885.85 D6H Series II PSDS/DD
Payloader Php 1,733.00 LX80-2C
Motorized Road Grader Php 2,173.00 G710A
Road Grader w/ Scarifier Php 2,824.00 G710A
Compaction Equipment:
Pneumatic Tire Roller Php 561.00 9-WHL, 9.00x20, 4PR

Vibratory Roller Php 1,846.00 SD100DC

Tandem Steel Roller Php 1,652.00 CC421
Plate Compactor Php 123.00 400-500 Gasoline Engine
Lifting Equipment:
Crawler Crane Php 1,902.00 All Models
Truck Mounted Crane Php 1,861.00 All Models
Truck Mounted Crane Php 2,606.00 All Models
Excavating Equipment:
Backhoe Php 1,537.00 SE 130 LC - 2
Backhoe w/ Breaker Php 1,998.10 SE 130 LC - 3

Backhoe, Wheel Mounted Php 922.00 PW60N-1

Foundation Equipment:
Vibro Hammer Php 2,123.00 DPD600T Hydarulic Pile Driver

Asphalting Equipment:
Asphalt Distributor/Sprayer Php 936.00 ROSCO/5 ton
Asphalt Paver Php 1,833.00 NF220BIIVDM
Concreting Equipment:
Concrete Screeder Php 545.00 Wacker Truss Screed
Concrete Paver Php 6,765.00 Commander III, Four-Track
One Bagger Mixer Php 172.00
Transit Mixer Php 1,318.00 All Models
Hauling Equipment:
Dumptruck Php 1,420.00 All Models
Cargo/Service Truck Php 783.00 All Models
Boom Truck Php 1,017.90 All Models
Cargo/Service Truck Php 1,212.00 All Models
Water Truck/Pump Php 2,450.00 All Models
Air Equipment:
Air Compressor Php 965.00 All Models
Air Compressor Php 502.00 All Models
Air Compressor Php 205.00 All Models
Diamond Drill Php 201.25 CP-8
Jackhammer Php 150.00
Pneumatic Drilling Machine Php 170.00
Pumping Equipment:
Water Pump, 100mm Suction
Php 266.25 2667
Diameter
Shop Equipment:
Welding Machine Php 371.00 Gas/Diesel Driven
Special Support Equipment:
Chainsaw Php 75.36 HUSQVARNA 2100 CD with CR22, 7 ft Reach, 9
Miscellaneous Equipment:
Concrete Vibrator Php 91.25
Concrete Saw Php 32.63
Bar Cutter Php 219.75
Bar Bender Php 351.50
Plants:
Asphalt Concrete Plant Php 4,286.63
Concrete Batch Plant Php 1,759.50
Others:
Power Broom, Towed Type Php 130.54
Hydroseeding Machine Php 952.00
Application Machine Php 93.75
Kneading Machine Php 187.50
Drop Hammer Php 200.00
Cutting Outfit Php 45.45
Steel Wheel with Nylone Rope Php 300.00
Improvised Bamboo With Bucket Php 200.00
Asphalt Kettle/Drum Php 10.00
 RATES LABOR RATES
Prevailing Year:
(ACEL) Inc. Based on:
FLYWHEEL
CAPACITY DESCRIPTION
HORSEPOWER
1. Foreman
165 2. Leadman
165 3. Heavy Equipment Operator
1.5cu.m/1.95 cu.yd 110 4. Highly Skilled Operator
140 5. Light Skilled Operator
140 6. Driver
7. Skilled Laborer
10 m.t 107 8. Semi-skilled Laborer
10 m.t 125 9. Unskilled Laborer
10.10 m.t 123.4
5
Foreman
36-40 m.t 190 Skilled Laborer
31-35 m.t 238 Unskilled Laborer
41-45 m.t 246
Foreman
0.8cu.m/1.04cu.yd 99 Unskilled Laborer
0.8cu.m/1.04cu.yd 99

0.28cu.m/0.37cu.yd 50 INDIRECT CO
Prevailing Year:
60 ton 201 Based on:

Estimated Direct Cost (EDC)

300 USG 100 Up to Five (5) Million

80 Above 5 to 50 Million
Above 50 up to 150 Million
5.5 Above 150 Million

4-6 cu.ft/min OCM =

5-6 cu.yd 175 Profit =
Vat =
12 cu.yd 290
2-5 m.t 160
2-5 m.t 160
9-10 m.t 270
 16000 L 360

356 - 450 cfm 130

161 - 185 cfm 69
15 - 35 cfm 20

50 16

300 48
t:
100 CD with CR22, 7 ft Reach, 9 in Standard Blade
:
BOR RATES PRICE DATA
Aprill 2016 Labor Rates Prevailing Year:
Schedule of Labor Rates Based on:
RATE PER
HOUR
RATE PER HOUR Material

694.77 72.64 CONCRETING W

501.36 62.67 1 Cement
546.72 68.34 2 Fine Aggregate (Sand)
546.72 68.34 3 Coarse Aggregate (Gravel)
511.2 63.9 4 Lumber
474.72 59.34 5 Marine Plywood
501.38 52.55 6 Assorted CWN
360.4 45.05 DRAINAGE STRU
386.41 40.65 7 RC Pipes (610 mm Diameter)
8 RC Pipes (760 mm Diameter)
9 RC Pipes (910 mm Diameter)
694.77 72.64 10 RC Pipes (1070 mm Diameter)
501.38 52.55 11 RC Pipes (1220 mm Diameter)
386.41 40.65 12 RC Pipes (1520 mm Diameter)
13 150 mm Diam. Conc. Per. Pipe
694.77 72.64 ROAD/BITUMIN
386.41 40.65 14 Curing Compound
15 Asphalt Sealant

NDIRECT COST 16 Ready Mix Concrete, 3500 psi

17 Concrete Saw
DPWH D.O 197, Series of 2016
Total % REINFORCEM
of OCM
% of OCM % of Profit 18 Reinforcing Steel Bars
and
10% Profit
25% 19 Tie Wire
15%
12% 8% 20% MASONRY WO
10% 8% 18% 20 6" THK CHB
8% 8% 16% 21 4" THK CHB
RIP RAP/ STONE MASONRY / RUBB
12% 22 4" DIAMETER WEEPHOLE
8% 20% 23 3" DIAMETER WEEPHOLE
5% 24 2" DIAMETER WEEPHOLE
25 Boulders (15 - 25 kg)
26 Boulders (25 - 60 kg)
27 Boulders (15 - 25 kg)
28 Filter Cloth
29 Wire Mesh (1m x 1m x 2m)
30 Mattresses (6m x 2m x 0.3m)
RICE DATA SHEET
DPWH D.O 197, Series of 2016

Price Unit Remarks

CONCRETING WORKS
Php 250.00 Pcs
Php 770.00 Cu.m
Php 835.00 Cu.m
Php 1.00 bd-ft
Php 1.00 pcs
Php 1.00 kgs

DRAINAGE STRUCTURE
Php 1.00 Pcs
Php 1.00 Pcs
Php 1.00 Pcs
Php 1.00 Pcs
Php 1.00 Pcs
Php 1.00 Pcs
Php 2.00 Pcs
ROAD/BITUMINOUS
Php 340.00 Lit.
Php 1,250.00 Lit.

Php 1,350.00 Cu.m

Php 1.00 Pcs

REINFORCEMENT

Php 43.00 Kgs/meter

Php 85.00 Kgs

MASONRY WORKS
Php 380.00 Pcs
Php 380.00 Pcs
NE MASONRY / RUBBLE CONCRETE/ GABIONS
Php 1.00 L.M
Php 1.00 L.M
Php 1.00 L.M
Php 1,650.00 Cu.m
Php 1.00 Cu.m
Php 1.00 Cu.m
Php 1,650.00 sq.m
Php 1.00 Pcs
Php 1.00 Pcs
TSO FORM
No. 04-001
Republic of the Philippines
COMMISSION ON AUDIT
Republic of the Philippines
TECHNICAL SERVICES
La Trinidad, Benguet

TECHNICAL EVALUATION REPORT

FOR INFRASTRUCTURE PROJECT
September 11, 2019
DATE

A. BACKGROUND INFORMATION

Upgrading/Improvement of Dalnacan-Mangali Via Taloctoc

Project Name :
Provincial Road Phase II,

Location : Tanudan, Kalinga

0
Contracting Parties :

Contract Amount : 0.00

Approved Budget for the Contract (ABC) : 0.00
Date of Bidding /Negotiation : No data
Contract Date : #REF!
Original Contract
: 254 CD
Duration
Technical Description of the Project:
Earthworks, Slope Protection, Road Concreting Works

B. OBJECTIVES
To determine the reasonableness of the Approved Budget Cost (ABC) and the contract cost.

C. SCOPE

Technical and engineering aspect of the contract

D. METHODOLOGY

1. REVIEW OF PLANS AND SPECIFICATIONS

The plans and specifications are complete.

2. REVIEW OF REASONABLENESS OF CONT

 The ABC and Contract Cost are lower than the COA
Estimated Cost by 0.91%and 22.87% respectively.

E. SUMMARY OF FINDINGS AND OBSERVATION

The ABC and Contract Cost are lower than the COA
Estimated Cost by 0.91%and 22.87% respectively.
The discrepancies between the COA Estimated Cost,
ABC and Contract Cost were primarily due to difference in
cost derivation of Item 102(3)b, Surplus Rock Excavation
(Hard). The undersigned detected an inconsistency in the
Data Unit Price Analysis of this Item where the programmer
included 1 unit 45T Truck Mounted Crane for half of the entire
duration of rock excavation. Note that, per existing DPWH
estimating guideline, the equipment requirement for this item
does not include said equipment. So, the inclusion of said
equipment bloats the equipment rental cost which in this case
went up by as much as P5.355M. In effect, an unreasonably
large unit-cost bloated the ABC. Likewise, the contractor
added same equipment in his bid proposal with the amount of
P4.88M which blaoted the contract cost by more than P7M.
In the Agency detailed estimate, the programmer included a
note in his derivation stressing that truck mounted crane is
included for support during drilling and blasting of solid rock
at height above 4.0 m. whereby the jackleg is unable to reach.
While the idea of adding crane may sound benign and
enticing to some due to the convenience it would provide to
workers, its implication in terms of practicality is just
unjustified. The undersigned had not seen any truck mounted
crane during blasting work of slopes here in cordilleras and
there might be a good reason for it. It might not be practical
and efficient since it requires a large space for maneuvering.
In my observation, workers solely rely on sheer guts hanging
on harnesses connected to ropes and scaffolds wedged in
small rock crevices. The undersigned may had not yet seen
any truck mounted crane in blasting works but one thing is
certain, the contractor will not provide this equipment even if
he was paid to rent one because he knows how it is really
done and of couse to maximise profit. Check this out, in Item
522A(1), Active Protection system, the programmer did not
include truck mounted crane for the drilling process when the
same ISSUE ON
procedure is OVERPRICED
to be done in the PROTECTION SYSTEM
same rock surface. So,
why the inconsistency? The programmer should have relied
strictly on the guideline regarding correct equipment
requirement because he/she is on the side of the
Government.
 In view of the complaint filed to this Office by one
concerned taxpayer , the undersigned submits the following
evaluation results regarding the issue raised that the Active
Protection System is too expensive. First off, the undersigned
is inclined to believe that the Active Protection System is
indeed too expensive. However, the undersigned could not
make definitive unit-cost derivation due to lack of data
particularly the unit price of High Tensile Wire Mesh which
represents 80% of the materials cost since this is an imported
item with no local counterpart to refer at for comparison.
Maccaferri, an Italian Company based in the Philippines which
specializes in said protection system can provide canvass for
wire mesh. However, since this company currently supplies
materials to local contractors, the price it will provide will be
self-serving to protect thier client contractors. Ergo, in order to
address the issue on overpricing, there must be a reliable
price canvass for this material from other foreign
manfacturers. This activity may possibly require foreign travel
which is opinion
The beyond ofthethemeans of the that
undersigned undersigned. So, in as
the Active Protection
much asItem
System, price
522Averification is andidauditorial
is too expensive matter,outthe
not just spawn of
undersigned
symphaty recommends
to the complainantfurther evaluation
but a result by the based
of an analysis Audit
Team.
on observation or personal experience which others may
consider rather debatable. Nonetheless, the following
analysis is presented to give the Audit Team an idea how
expensive the wire mesh really is. The undersigned
compared the wire mesh material of Item 1714, Gabion to
the wire mesh of tItem 522A and discovered near similar
features. Except for strength specification, both are similar in
thickness of 3.00mm, coating of 95%Zinc 5% Aluminum and
strand type specification with minimal deviations. The
strength specification of gabion wire mesh is 350-485 MPa
while 1700 MPa (minimum) for wire mesh of Item 522A. So, if
the data will be analyzed with the premise that price of
material is directly proportionate to its strength then
approximately the wire mesh for Item 522A is P940.80/sqm
since it is 4 times the strength of gabion wire mesh having a
derived unit price of P235.20/ sqm. Appplying a maximum
tolerance
Prepared by:or factor of safety of 100%, then it should only be
worth P1,880/sqm. So, comparing that to P7,500/sqm unit
price of wire mesh on this contract, an extensive price
verification is really needed to address the issue on
overpricing.
0
0
Reviewed by:

0
0
Approved :

#REF!
#REF!

DC/AsstDC/SH/TAS

Filename

Reference No.xxxx
 752.27
9455.69
1384.94
521.68
318.54
156.60
3966.82
215673.19
52416.00
33774.30
130032.00
2516.45
36435.63
156463.17
123009.60
632124.21