February 28, 2005

COA MEMORANDUM NO. 2005-027

TO : All Assistant Commissioners, Cluster Directors, Regional Cluster Directors, Audit

Team Supervisor and Team Leaders, Technical Audit Specialists, and All Others
Concerned
SUBJECT : Amendments to COA Memorandum No. 91-704 Dated February 27, 1991 on the
Documentary Requirements for the Evaluation of the Technical Aspect of All
Government Contracts and Inspection of Government Projects

I. Rationale
One of the activities essential to the conduct of post-audit of contracts/transactions for the
procurement of government projects, e.g., infrastructure projects, goods, and consulting services, is the
review/evaluation of the technical aspect of such contracts/transactions. The review/evaluation process,
however, could be better facilitated if all the necessary documents and information are made available to
the reviewer.
II. Review Process
COA Circular No. 87-278 dated November 12, 1987 requires the audited agency to furnish the
Auditor with a copy of perfected contract within five (5) working days upon approval, together with the
supporting documents for review. The Auditor reviews the perfected contracts in accordance with
existing regulations within twenty (20) days from receipt.
The review of the legal aspects of the contracts subject to post audit is made by the Auditors
concerned before review/evaluation of the technical aspect is done to ensure that the contract is in order
with respect to the legal aspect. It is understood therefore that the Audit Team Supervisor or Team
Leader concerned shall request for review of the technical aspect within five (5) days after the review of
the legal aspect has been completed. In this regard, the Team Supervisor or Team Leader shall make
available to the Technical Audit Specialists (TAS) assigned in the different COA operating sectors, in the
case of the National Capital Region, or to the Regional TSO (RTSO), in the case of the regional offices, the
copies of the contract and all other documents necessary for the review of the technical aspect.
In view of the promulgation and implementation of new laws, rules and regulations relative to the
procurement of government projects, specifically R.A. 9184, otherwise known as the Government
Procurement Reform Act (GPRA), and its Implementing Rules and Regulations-A (IRR-A) , there is a need
to redefine and update the documentary and information requirements for the review of government
contracts and inspection of government projects which are embodied under COA Memorandum No. 91-
704 dated February 27, 1991.
III. Documentary Requirements
The documentary requirements for all types of technical evaluations covered by this memorandum
are contained in the attached Annexes A-T. The Team Supervisor or Team Leader shall make available to
the Technical Audit Specialists (TAS) assigned in the different COA operating sectors, in the case of the
National Capital Region, or to the Regional TSO (RTSO), in the case of the regional offices, the copies of
the contract and all other documents necessary for the review of the technical aspect.
The same documentary requirements shall be looked into by the Audit Team Supervisors/Team
Leaders whenever they conduct the contract review and inspection by themselves as per delineation of
responsibilities between the Auditing Units and the Technical Services Office as defined under COA
Memorandum No. 87-480 dated March 18, 1987.
IV. Repealing Clause
COA Memorandum No. 91-704 dated February 27, 1991 and other COA issuances inconsistent
herewith are hereby deemed revoked, amended and/or modified accordingly.
V. Effectivity
This Memorandum takes effect immediately.

(SGD.) GUILLERMO N. CARAGUE

Chairman

ANNEX A

CHECKLIST FOR TECHNICAL EVALUATION OF INFRASTRUCTURE CONTRACTS

SCOPE OF TECHNICAL EVALUATION: Determination of the reasonableness of the contract cost and duration.
Technical Aspect of contracts for infrastructure projects which shall include, but not limited to,
construction, improvement/rehabilitation/repair, demolition, restoration and/or maintenance of: roads,
bridges, railways, airports, seaports, communication facilities, civil works components of information
technology projects, irrigation, flood control and drainage, water supply, sanitation, sewerage and solid
waste management systems, shore protection, energy/power/electrification facilities, national school
buildings including schools and hospitals, and other related construction projects of the government.
___1. Copy of the approved contract and all of its integral parts necessary for the review
___1. Copy of the approved contract and all of its integral parts necessary for the review
___2. Copy of the complete set of approved plans/drawings including the following:
___a. Site development plan
___b. profile sheet, typical section and details
___c. drainage details where applicable
___d. structural plans at appropriate scale indicating all details necessary in order that the complete
structure can be set out and constructed
___e. other necessary details
___3. Copy of complete Technical specifications
___4. Copy of the document containing the Detailed Breakdown of the Approved Budget for the Contract
(ABC) including the detailed breakdown of estimates and/or unit cost analysis/derivation for each work
item expressed in volume/area/lump sum/lot.
___5. Copy of the document containing the Detailed Breakdown of the Contract Cost including the detailed
breakdown of estimates and/or unit cost analysis/derivation for each work item expressed in
volume/area/lump sum/lot.
___6. Copy of the Approved PERT/CPM Network Diagram and detailed computations of contract time

Submitted by:
_______________________
State Auditor

ANNEX B

CHECKLIST FOR TECHNICAL EVALUATION OF INFRASTRUCTURE CONTRACT VARIATION ORDERS

SCOPE OF TECHNICAL EVALUATION: Determination of reasonableness of the cost of variation order and the
additive/deductive period, if any.
___1. Copy of the approved Change Order (C.O./Extra Work Order (EWO)
___2. Copy of the approved Original Contract.
___3. Copy of the approved original plans indicating the affected portion(s) of the project and duly approved
revised plans and specifications, if applicable, indicating the changes made which shall be color-coded
___4. Copy of the agency's report establishing the necessity/justification(s) for the need of such CO and/or
EWO which shall include (a) the computation as to the quantities of the additional works involved per item
indicating the specific stations where such works are needed, (b) the date of inspection conducted and
the results of such inspection, and (c) a detailed estimate of the unit cost of such items of work for new
unit costs, including those expressed in volume/area/lump sum/lot
___5. Copy of approved revised PERT/CPM Network Diagram which shall be color-coded, reflecting the effect
of additional/deductive time on the contract period and the corresponding detailed computations for the
additional/deductive time for the subject Change Order/Extra Work Order
___6. Copy of the approved detailed breakdown of contract cost for the original contract
___7. Copy of the approved detailed breakdown of contract cost for the variation order
___8. Copy of the Notice to Proceed indicating the date of receipt by the contractor
___9. Copy of the COA Technical Evaluation Report for the original contract
___10. If the variation order to be reviewed is not the 1st variation order, all of the above requirements for all
previously approved variation orders, if not yet reviewed, otherwise, copy of COA Technical Evaluation
Report for the previously approved variation orders.

Submitted by:
_________________________
State Auditor

ANNEX C

CHECKLIST FOR TECHNICAL EVALUATION OF INFRASTRUCTURE PROJECTS PROGRESS ACCOMPLISHMENT

SCOPE OF TECHNICAL EVALUATION: Inspection/validation of progress accomplishments for infrastructure
projects which shall include, but not limited to, construction, improvement/rehabilitation/repair,
demolition, restoration and/or maintenance of: roads, bridges, railways, airports, seaports,
communication facilities, civil works components of information technology projects, irrigation, flood
control and drainage, water supply, sanitation, sewerage and solid waste management systems, shore
protection, energy/power/electrification facilities, buildings including schools and hospitals, and other
related construction projects of the government.
___1. Copy of the approved contract
___2. Copy of approved Change Order and/or Extra Work Order, if any.
___3. Copy of the complete set of approved plans/drawings for the original contract and the approved
revised plans/drawings for the variation order(s)
___4. Technical specifications for the original contract and for all variation orders, if any
___4. Technical specifications for the original contract and for all variation orders, if any
___5. Copy of the approved Statement of Work Accomplished/Progress Report/Accomplishment Report
___6. Copy of the approved detailed breakdown of the original contract amount and for all the variation
orders issued, if any
___7. Copy of Certificate of Completion and Certificate of Acceptance (if any) for 100% Accomplishment
___8. As built-plans (for completed projects only)

Submitted by:
________________________
State Auditor

ANNEX D

CHECKLIST FOR TECHNICAL EVALUATION OF CONSULTANCY SERVICES CONTRACTS

SCOPE OF TECHNICAL EVALUATION: Determination of the reasonableness of the contract cost of consultancy
services which shall include, but not limited to, advisory and review services, pre-investment and
feasibility studies, design services, construction supervision, management and related services, and
Other Services or Special Studies
___1. Copy of the approved consultancy contract
___2. Copy of the Terms of Reference (TOR)
___3. Copy of the Technical and Financial Proposals of the winning bidder
___4. Copy of the detailed breakdown of the Approved Budget for the Contract (ABC)
___5. Copy of the detailed breakdown of the contract cost indicating the following, among others:
___a. schedule of basic rates certified by the consultant with a sworn statement
___b. derivation of the billing factor/multiplier certified by the consultant with a sworn statement
___c. detailed breakdown of reimbursable costs based on agreed fixed rates
___d. detailed breakdown of reimbursable costs based on actual costs
If not in the TOR, appropriate approved documents containing the following:
___a. Statement of the scope of work, expected outputs/deliverables and expected time frame
___b. minimum requirements on the expertise of the consultants and the qualifications of individual
personnel necessary for the undertaking
___6. Copy of the Approved Program of Work/Project Schedule (PERT/CPM Network Diagram, Gantt Chart or
equivalent)
___7. Copy of the Approved Manning Schedule indicating the names and positions of the consultants and
staff and the extent of their participation in the project
___8. Copy of the curriculum vitae of the consultants and staff

Submitted by:
_________________________
State Auditor

ANNEX E

CHECKLIST FOR INFRASTRUCTURE PROJECTS and CONSULTING SERVICES TIME EXTENSION EVALUATION
SCOPE OF TECHNICAL EVALUATION: Validation of the reasonableness of the grounds for the issuance and the
period of the requested extension of contract time for infrastructure projects and consulting services
___1. Copy of the approved Time Extension
___2. Copy of contractor's/consultant's request for Time Extension
___3. Copy of the approved contract
___4. Copy of Evaluation Report by the agency concerned establishing the need for time extension including
the computation showing in sufficient detail how the number of days extension was determined
___5. Certification or reports establishing the existence of the grounds for the contract time extension, as
follows:
___a. PAGASA Report covering the area where the project is located, if extension requested is due to
adverse weather conditions
___b. Provincial Commander's Report, if the extension requested is due to deteriorating/worsening
peace and order situation
___c. Certification from DOLE, DTI, DILG and/or DND, among others, whichever is applicable, for other
grounds such as shortage of construction materials, general labor strike or similar activities that
disrupted construction operations through no fault of the contractor
___6. Copy of the Notice to Proceed with the date of receipt by the contractor/consultant
___7. Copy of the approved original PERT/CPM Network Diagram and the corresponding detailed
 computation of the contract time
___8. Copy of the approved revised PERT/CPM Network Diagram reflecting the effect of the subject time
extension on the original contract time and all previously issued Time Extensions, Suspension/Resumption
Orders, and variation Orders (for infrastructure projects), if any
___9. Copy of COA Technical Evaluation Report for the original contract and for all previously issued
variation orders (for infrastructure projects) with additive/deductive time, and all previously issued time
extensions
___10. Copy of the Terms of Reference
___11. Copy of the Approved Original and Revised (if any) Manning Schedule
___12. If the original contract and/or any previously issued Time Extension and/or Variation Order (for
infrastructure projects) with deductive/additive time have not yet been reviewed by COA, all requirements
under Technical Evaluation of Infrastructure Contract Variation Checklist for each variation order and/or
time Extension, must be submitted.

Submitted by:
_________________________
State Auditor

ANNEX F

CHECKLIST FOR TECHNICAL EVALUATION OF SUPPLIES, MATERIALS AND EQUIPMENT PROCUREMENT

CONTRACTS
SCOPE OF TECHNICAL EVALUATION: Technical aspect of contracts for the procurement of supplies, materials
and equipment; and fabrication services for the determination of the reasonableness of the contract
amount
___1. Copy of the approved contract (Purchase Order, Job Order, etc.)
___2. Technical and Financial Proposal of the winning bidder/supplier
___3. Complete set of technical specifications
___4. Approved detailed plans/drawings/layout, if applicable
___5. Conditions of Contract
___6. Copy of the document containing the approved Breakdown of the Approved Budget for the Contract
(ABC) and of the contract amount
___7. Certificate of Exclusive Distributorship, if applicable

Submitted by:
__________________________
State Auditor

ANNEX G

CHECKLIST FOR TECHNICAL EVALUATION OF DELIVERED SUPPLIES, MATERIALS AND EQUIPMENT

SCOPE OF TECHNICAL EVALUATION: Inspection/validation of items delivered, fabricated, and/or installed
(supplies, materials, equipment, furniture and fixtures, etc.)
___1. Copy of the approved contract (Purchase Order, Job Order, Letter Order, Contract)
___2. Copy of Sales Invoice and Delivery Receipt
___3. Copy of Certificate of Acceptance
___4. Performance/Quality Tests Results, if applicable
___5. Detailed Breakdown of Contract Cost
___6. Copy of the complete set of approved plans/drawings, if applicable
___7. Copy of Brochures/manuals, if applicable

Submitted by:
_______________________
State Auditor

ANNEX H

CHECKLIST FOR TECHNICAL EVALUATION OF JANITORIAL SERVICES CONTRACTS

SCOPE OF TECHNICAL EVALUATION: Technical aspect of janitorial services contracts for the determination of
the reasonableness of the contract cost
___1. Copy of the approved contract
___2. Appropriate approved documents indicating the following:
___2. Appropriate approved documents indicating the following:
___a. the number of personnel involved and their corresponding rates/salary
___b. schedule of work and places of assignment or station
___3. Detailed breakdown of the contract cost showing in sufficient details the derivation of the direct and
indirect cost (e.g., quantities and cost of materials, spare parts, and supplies, etc. furnished by the
contractor)
___4. The scaled floor plans of the building and other area/s covered by the service contract
___5. The group classification of personnel to determine the Equivalent Equipment Monthly Statutory
Minimum Wage Rate in accordance with the applicable Rules Implementing Republic Act No. 6727

Submitted by:
________________________
State Auditor

ANNEX I

CHECKLIST FOR TECHNICAL EVALUATION OF SECURITY SERVICES CONTRACTS

SCOPE OF TECHNICAL EVALUATION: Technical aspect of the contract for the determination of the
reasonableness of the contract cost
___1. Copy of the approved contract
___2. Approved documents indicating the followingL
___a. the number and the corresponding rates/salary of personnel involved
___b. schedule of work and places of assignment or station
___3. Detailed breakdown of the contract cost showing in sufficient details the derivation of the direct and
indirect cost
___4. Approved documents indicating the minimum requirements of the agency on the number of security
personnel to be involved in the project
___5. The group classification of personnel to determine the Equivalent Equipment Monthly Statutory
Minimum Wage Rate in accordance with the applicable Rules Implementing Republic Act No. 6727
___6. The population of the agency where the services is rendered

Submitted by:
_______________________
State Auditor

ANNEX J

CHECKLIST FOR TECHNICAL EVALUATION OF MAINTENANCE SERVICES CONTRACTS

SCOPE OF TECHNICAL EVALUATION: Technical aspect of the contract for the determination of the
reasonableness of the contract amount
___1. Copy of the approved contract
___2. Detailed description of the maintenance services to be rendered or activities to be performed.
___3. Approved detailed breakdown of the contract cost showing in sufficient detail the derivations of the
direct and indirect costs, the costs 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. In the case of visitorial maintenance service:
___a. number of personnel involved per visit
___b. salary and positions of personnel involved
___c. schedule of visits indicating, among others, the number of hours per visit
___d. the type and number of equipment to be serviced
___5. The group classification of personnel to determine the Equivalent Equipment Monthly Statutory
Minimum Wage Rate in accordance with the applicable Rules Implementing Republic Act No. 6727

Submitted by:
_________________________
State Auditor

ANNEX K

CHECKLIST FOR TECHNICAL EVALUATION OF GARBAGE COLLECTION AND DISPOSAL CONTRACT

SCOPE OF TECHNICAL EVALUATION: Technical aspect of the contract for the determination of the
reasonableness of the contract amount
 reasonableness of the contract amount
___1. Copy of the Approved contract
___2. Complete description/specifications (brand name, model, make/country of origin, hp, piston
displacement, capacity) and number of units of dump trucks to be used
___3. Complete description/specifications (age, condition, brand, etc.) and number of units of all other
equipment to be rented/used
___4. Appropriate approved documents containing the terms and conditions, whether operated or bare
rental for heavy equipment; whether per trip or package deal; and other relevant condition
___5. The designated dumpsite/location of dumpsite (if provided in a separate document)
___6. The detailed breakdown of the Approved Budget for the Contract and the contract amount showing in
sufficient detail its derivation, including the number of "paleros"/Laborers/crew, prices/costs of spare
parts, machine shop costs, and other maintenance parts used in the detailed breakdown of the contract
amount
___7. The detailed breakdown of the Contract amount showing in sufficient detail its derivation, including the
number of "paleros"/Laborers/crew, prices/costs of spare parts, machine shop costs, and other
maintenance parts used in the detailed breakdown of the contract amount
___8. The measurement in kilometers of the total distance covered by one (1) complete route for all the
required routes to be traveled
___9. Estimated volume in cubic meters of garbage to be hauled from area of operation, including the basis
for such estimates
___10. In cases where the type of contract differs from the usual per trip contract basis, sufficient
justification and comparative analysis between the type of contract adopted against the basic per trip
type of contract.

Submitted by:
________________________
State Auditor

ANNEX L

CHECKLIST FOR TECHNICAL EVALUATION OF LEASE/RENTAL CONTRACTS FOR PRIVATELY OWNED

OFFICE/BUILDING
SCOPE OF TECHNICAL EVALUATION: Technical aspect of lease/rental contracts for the determination of the
reasonableness of the lease/rental rates
___1. Copy of the approved contract
___2. Complete copy of the building floor plans indicating in shaded colors the rentable space
___3. Copy of the 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, air-conditioning systems, fire
fighting equipment, etc.
___5. Copy of the Master of Deed Declaration and Restrictions in case of lease/rental of office condominiums

Submitted by:
_______________________
State Auditor

ANNEX M

CHECKLIST FOR TECHNICAL EVALUATION OF APPRAISED VALUE FOR VARIOUS PROPERTY

SCOPE OF TECHNICAL EVALUATION: Technical aspect of contracts for the review of appraised value of various
properties such, as but not limited to equipment, machineries, facilities, etc., other than antique
property and Works of Art.
A. AIRCRAFT
___1. Copy of the in-house or private company appraisal report
___2. Cost and date of acquisition
___3. Latest copy of Certificate of Airworthiness from the Air Transportation Office
___4. Certificate of Registration
___5. Latest service bulletin
___6. Total hours since last overhaul of engine
___7. Airtime flying hours
___8. Time between overhaul
___9. Certificate of total flying time
___10. Colored photographs showing three sides
___10. Colored photographs showing three sides
___11. List of instruments/equipment accessories installed
B. MARINE VESSEL
___1. Copy of the in-house or private property appraisal report
___2. Complete technical description of the vessel to include the following:
___a. type of vessel, year built
___b. dimensions (length over-all, length between perpendiculars, breadth, depth)
___c. deadweight/light displacement weight, net tonnage, and gross tonnage/general description
___d. vessel classification
___e. description of propulsion machinery/engine and Break Horse Power (BHP)
___3. Date and cost of acquisition
___4. Copy of Certificate of Philippine Registry
___5. Copy of Certificate of Ownership issued by the Philippine Coast Guard
___6. Date of last dry-docking and itemized extent and cost of repairs
___7. Colored photographs showing three sides
___8. List of major equipment and major accessories on board
C. REAL ESTATE: LAND
___1. Copy of the in-house or private company appraisal report indicating the following:
___a. The derivation or source of information/data used in the approach to value
___b. Physical characteristics of the property under appraisal
___c. Statement of property rights or interests involved
___d. Utility connections — electricity, water, telephone, sanitary sewer, etc.
___e. Public Transportation, traffic patterns and controls
___f. Highest and best Use of the subject property (Present and Anticipated)
___2. Copy of the Transfer Certificate of Title (TCT) of land/lot
___3. Lot plan and vicinity map
___4. Colored photographs
___5. Copy of the latest Declaration of Real Property
___6. Applicable Zonal Value
D. REAL ESTATE: BUILDING
___1. Copy of the in-house or private company appraisal report
___2. Complete building plans and specifications
___3. Complete description of the building indicating the type/kind, and class; component parts and facilities
such as but not limited to, parking areas, elevators, air-conditioning system, fire fighting equipment, etc.
___4. Copy of Certificate of Occupancy of the building and appropriate document indicating the date the
building was constructed or age of the building
___5. Vicinity map of the property
___6. Colored photographs
___7. The Master Deed of Declaration and Restriction for condominiums
E. EQUIPMENT, MACHINERIES, OFFICE EQUIPMENT and FURNITURE
___1. Copy of the in-house or private company appraisal report
___2. Complete technical description of the property indicating the capacity, type, model, brand, dimension,
and other relevant description
___3. Acquisition cost and date
___4. The date the property was put into operation
___5. Colored photographs of the property
___6. The location/site of the property
___7. The Equipment ledger/record of maintenance/repair of the equipment
___8. The equipment inspection report indicating specifically the missing parts, if any

Submitted by:
______________________
State Auditor

ANNEX N

CHECKLIST FOR TECHNICAL EVALUATION OF EQUIPMENT RENTAL CONTRACTS

SCOPE OF TECHNICAL EVALUATION: Technical aspect of equipment rental contracts particularly the
determination of the reasonableness of the rental rates
 determination of the reasonableness of the rental rates
___1. Copy of the approved contract
___2. Approved documents containing the number and complete technical specifications of the equipment
to be rented (e.g., brand name, make/country of origin, hp, model, piston displacement, etc.)
___3. Approved detailed breakdown of the approved budget for the contract and the contract amount
showing in sufficient detail its derivation
___4. Agency evaluation of equipment utilization
___5. Pertinent data of area of operation

Submitted by:
________________________
State Auditor

ANNEX O

CHECKLIST FOR TECHNICAL EVALUATION OF EQUIPMENT LEASE-PURCHASE CONTRACTS

SCOPE OF TECHNICAL EVALUATION: Technical aspect of lease-purchase contracts particularly the
determination of the reasonableness of the contract amount
___1. Copy of the approved contract
___2. Copy of approved documents containing the complete technical description of the equipment and
accessories
___3. Approved detailed breakdown of contract amount showing in sufficient detail the derivation of the
direct and indirect costs such as, but not limited to, the depreciation charges, cost of money, profit,
overhead, maintenance, etc.; and the one-time non-refundable charge, if applicable
___4. Appropriate document showing the monthly lease payment and period of lease

Submitted by:
_______________________
State Auditor

ANNEX P

CHECKLIST FOR TECHNICAL EVALUATION OF FORWARDING/SHIPPING/HAULING CONTRACT

SCOPE OF TECHNICAL EVALUATION: Technical aspect particularly determination of the reasonableness of the
contract amount
___1. Copy of the Approved contract
___2. The detailed breakdown of the Approved Budget for the Contract and the contract amount showing in
sufficient detail its derivations
___3. The type/kind and technical description of the mode of transportation used
___4. The point of origin and destination including the estimated distance/s if transported by land
___5. The estimated weight and volume of cargoes involved

Submitted by:
______________________
State Auditor

ANNEX Q

CHECKLIST FOR TECHNICAL EVALUATION OF CONTRACT FOR THE REPAIR OF AIRCRAFT, EQUIPMENT AND
VEHICLE
SCOPE OF TECHNICAL EVALUATION: Technical aspect of the contract particularly the determination of the
reasonableness of the contract amount
___1. Copy of the approved contract or Job Order
___2. Complete technical description of the aircraft/equipment
___3. Detailed breakdown of the contract amount showing in sufficient detail the derivation of the direct and
indirect costs
___4. Copy of the pre-repair evaluation report by the agency showing in sufficient detail the scope of work to
be done
___5. Copy of the latest service bulletin, in case of aircraft
___6. Report of waste materials
___7. Copy of document indicating the history of repair
 Submitted by:
__________________________
State Auditor

ANNEX R

CHECKLIST FOR TECHNICAL EVALUATION OF CONTRACT FOR THE REPAIR OF MARINE VESSEL
SCOPE OF TECHNICAL EVALUATION: Technical aspect of contracts for the repair of marine vessel for the
determination of the reasonableness of contract amount
___1. Copy of the approved contract or Job Order
___2. Complete technical description of the vessel to include the following:
___a. type of vessel, year built, and acquisition date
___b. dimensions (length over-all, length between perpendiculars, breadth, depth)
___c. deadweight/light displacement weight
___d. vessel classification
___e. main propulsion and other major equipment on board
___3. Detailed breakdown of the contract amount showing in sufficient detail the derivation of the direct and
indirect costs.
___4. 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
___5. Copy of the approved detailed plans showing the extent of repair work to be done
___6. Report of waste materials
___7. Appropriate document showing history of repair

Submitted by:
_________________________
State Auditor

ANNEX S

CHECKLIST FOR PRICE VERIFICATION OF SUPPLIES, MATERIALS AND EQUIPMENT

SCOPE OF TECHNICAL EVALUATION: Provision of Price references for goods
___1. Copy of the approved contract (Purchase Order, Job Order, etc.)
___2. Copy of the Sales Invoice, Delivery Receipts (if applicable)
___3. Complete set of approved agency specifications/item description indicating the following, among
others, brand, unit of measurement, accessories (if any), make, country of origin, size/dimension/volume,
model, use of item, color, capacity, horsepower, voltage, watts, gauge, kind of equipment where spare
parts are to be used, statement whether replacement or original (for spare parts), part number of spare
parts, type and classification of materials, packing (quantity per pack), substance, speed, kind of service
rendered
___4. Approved detailed plans/drawings/sketch, if applicable
___5. Appropriate approved documents indicating the unit prices of the items.
___6. Samples and brochures/photographs, if applicable
___7. Certificate of Exclusive Distributorship, if applicable
___8. For imported items:
___a. Consular Invoice/Pro-forma invoice of the foreign supplier with the corresponding details
___b. Home Consumption Value of the Items
___c. Breakdown of the expenses incurred in the Importation

Submitted by:
______________________
State Auditor

ANNEX T

CHECKLIST FOR TECHNICAL EVALUATION OF THE OUTPUT OF CONSULTANCY SERVICES PROGRESS

ACCOMPLISHMENT
SCOPE OF TECHNICAL EVALUATION: Inspection/Validation of progress accomplishments for consultancy
services projects.
___1. Copy of the approved consultancy contract
___2. Copy of the Terms of Reference (TOR)
___2. Copy of the Terms of Reference (TOR)
___3. Copy of the Technical and Financial Proposals of the winning bidder
___4. Copy of the detailed breakdown of the Approved Budget for the Contract (ABC) including all variation
orders involved
___5. Copy of the detailed breakdown of the contract cost indicating the following, among others:
___a. schedule of basic rates certified by the consultant with a sworn statement
___b. derivation of the billing factor/multiplier certified by the consultant with a sworn statement
___c. detailed breakdown of reimbursable costs based on agreed fixed rates
___d. detailed breakdown of reimbursable costs based on actual costs
___6. If not in the TOR, appropriate approved documents containing the Statement of the scope of work,
expected outputs/deliverables and expected time frame
___7. Copy of the Approved Program of Work/Project Schedule (PERT/CPM Network Diagram, Gantt Chart or
equivalent)
___8. Copy of the approved Consultancy Progress Reports and billings/output on the Agreement of
Engineering and Management Services

Submitted by:
__________________________
State Auditor