Name/Rank:
No. Actual Transaction
1. Procurement of office supplies (USB
200 pcs)
2 The property officer uses the
vehicle of the gov’t and parks it
every night in his House.
3. Procurement of Property Plant and
Equipment amounting to
400,000.00.
4 Payment of Clothing allowances to
the newly hired employees
5. Purchase medical supplies
amounting to 500,000.00
6. Procurement of vehicle for patrol
car amounting to 7,000,000.00.
7 Payment of CDP/ CIP for 30
personnel for this Period.
8 Conduct annual meeting at the
waterfront hotel Cebu total cost
500,000.00
9 Payment for the procurement of
equipment amounting to 2.5
Million.
10 Procurement of floor wax and 200 l
muriatic acid for other supplies.
11 Procurement of PPE amounting to
500,000.00
12 Payment of contract amounting to
900,000.00 representing half of the
total allotment for that activity/
project.
13. Repair of Motor Vehicle amounting
to 250,000.00
14. 20 days Rental of Service Vehicle
for operation
15. Construction of Building costing
30,000,000.00 for administrative
purposes.
16. Procurement of Information and
Communications Technology
Equipment amounting to
21,990,000.00
CA – CL = NWC
NWC X 15 = C
C – ON = nfCF
Score:
Post Audit Decision Violation
No. of employee 100. B F
NO parking space in the office or
other premises.
COA canvass range from 150,000 -
200,000.
The newly hired employees are
holding a contractual position.
Monthly demand/usage of the office
470,000.00
Vehicle purchase was Lamborghini;
COA canvass within 10%.
That 30 personnel are assigned to
the administrative section of the
Unit and not actually engaged in
Operation.
office address: Quezon city
Contract awarded under an
alternative mode of procurement.
Office – w/ tiles
w/ 2 comfort room
Not needed by the organization
Contract awarded under an
alternative mode of procurement.
The Motor Vehicle shows frequent
breakdown despite continuous
repair.
Rental Period Feb 1 – Feb 20, 2020.
*Mode of Procurement: Competitive
Bidding
*Construction of the Same building
will cost 29,000,000 – 31,000,000.
* allotment/appropriated amount:
29,000,000
*Mode of Procurement: Competitive
Bidding
*Name of Supplier: SOMIS Inc. (with
the Following Information)
Total Asset: 85,000,000.00
Current Asset: 55,000,000.00
Total Liability: 60,000,000.00
Current Liability: 53,000,000.00
Ongoing Contract: 10,000,000.
*Awarded for Being the Lowest
Calculated Responsive Bid.
17. Payment of 2020 Year-end Bonus
and cash gift for the newly hired
PNP personnel.
*Date of Appointment: March 30,
2020
*status: Permanent
* Still at service as of October 31,
2020, but facing administrative
charges. (Penalty imposed is only a
reprimand)

18. Payment of Covid-19 Hazard pays
for PNP personnel.
*Personnel are also entitled to the
hazardous duty pay
* Aside from covid-19 hazard pay,
the officer also receives Hazardous
Duty Pay, And Hazard pay.

Column - Decision
A - Allowed
B – Disallowed
Column – Violation
A - Illegal
B – Irregular
C – Unnecessary
D – Excessive
E – Extravagant
F – Unconscionable
G – No Violation