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A. Verification of Compliance with Laws, Rules and Regulations as to:

1. Completeness of supporting documents

Under existing regulations, all payments out of government funds shall be supported with complete documentation which may vary from one type of transaction to another. The contract is the basic document needed to support a claim against the government. Other documentary requirements for certain types of contracts are enumerated in pages 51 and 52 while some are included in the discussion on technical review of contracts in Part III.

Applicable Laws, Rules and Regulations

Section 4(6), Presidential Decree (PD) 1445 - Complete and Valid Documentation

Claims against government funds shall be supported with complete documentation.
Section 39(1), PD 1445 - Submission of Original Copies of Documents

The Commission shall have the power, for purposes of inspection, to require the submission of the original of any order, deed, contract, or other document under which any collection of, or payment from, government funds may be made, together with any certificate, receipt, or other evidence in connection therewith. If an authenticated copy is needed for record purposes, the copy shall upon demand be furnished.

Illustrative Decision

COA Decision No. 1756 dated October 31, 1990 - Job orders partake of the nature of implied contract

Absent a formal contract, the covering Job Orders issued by the Chief, Water Service Connection and Meter Section of the Metropolitan Waterworks and Sewerage System to Metro Plumbing Company may be considered as other necessary evidence to support the claim. At the very least, these Job Orders partake of the nature of implied contracts. Thus, the Job Orders in question represent a meeting of minds between the agency and the contractor which appears to have indicated thereon its acceptance of the job covered thereby. Hence, just like Purchase Orders, they may serve as the contract for purposes of the instant claim.