REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Metro Manila

MEMORANDUM NO. 2.0lll- 011-

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DATE _______________

TO ALL COA Assistant Commissioners, Regional/Cluster /Office

Directors, Officers-in-Charge, Chiefs of Staff, Supervising
Auditors/Regional Supervising Auditors/ Audit Team Leaders,
Technical Audit Personnel and All Others Concerned

SUBJECT Adoption of the Construction Materials Price, Standard Labor

and Equipment Rental Rates data issued by the Department of
Public Works and Highways (DPWH) as price reference in the
conduct of technical audit of Infrastructure Projects

To facilitate the conduct of technical audit of infrastructure projects, the quarterly-

issued Construction Material Price, Standard Labor and Equipment Rental Rates data
established pursuant to DPWH Department Order Nos. 71 and 72 dated October 5, 2012
and May 2, 2018, respectively, are hereby adopted as price references which audit teams
may use in addition to other validly sourced cost data.

It is understood that all pertinent issuances/reference materials which are not

inconsistent herewith shall still be observed.

Chairperson