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3. Furnishing of Copy of Contract/Purchase Order/Job Order

The management of the audited agency is required by law and/or rules and regulations to furnish the head of the auditing unit with copies of contracts/orders and supporting documents. This is designed to enable the auditing unit to perform its duties relating to the post-audit of the transactions at the most appropriate time and manner without in any way delaying or obstructing the implementation or prosecution of the project.

Applicable Laws, Rules and Regulations

COA Circular No. 76-34 dated July 15, 1976 - Copies of Contracts to be furnished COA Representatives

Within five (5) days from the execution of a contract by the government or any of its subdivisions, agencies or instrumentalities, including government-owned or controlled corporations, for a public works project of major repair, improvement or construction, as well as those for public service and/or the furnishing of supplies, materials and equipment, a copy of said contract and each of all the documents forming part thereof by reference or incorporation, if any, such as the Advertisement for Bids, Instructions to Bidders, Abstract of Bids, Award, General Conditions, Specifications, Proposal and Contract Book, Certificate of Availability of Funds, etc. shall be furnished the unit or agency auditor irrespective of amount. The Regional Director shall also be furnished a copy if the amount involved is more than P50,000.00 but less than P100,000.00. If the contract amount is more than P100,000.00, aside from the unit or agency auditor the Commission Proper shall also be furnished a copy of the contract. This procedure also applies to supplementary agreements, change orders and extra work orders.

COA Circular No. 82-122-B, National Budget Circular No. 359 dated January 18, 1992

Within five (5) days after the execution of the contract, copies of the approved contract, together with all the supporting documents, shall be furnished the Unit Auditor pursuant to COA Circular No. 76-34, as amended.

COA Circular No. 89-299 dated March 21, 1989

4.1 Review and evaluation of contracts - Copies of all contracts, variation orders, change orders, extra work orders, purchase/letter orders, and supplemental contracts, together with their supporting documents, shall be submitted to the Auditor within five (5) days after the perfection thereof.

COA Circular No. 96-010 dated August 15, 1996

A.1 A copy of any letter or purchase order, irrespective of amount, and all supporting documents thereto, shall be submitted to the unit or agency auditor concerned within five (5) days from issuance.

A.3 Copy of P.O. must be legible in all respects, and shall be submitted to the office of the COA auditor of the agency concerned