Republic of the Philippines

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City
SYSTEM AND TECHNICAL SERVICES SECTOR
TECHNICAL SERVICES OFFICE
VARIATION ORDER EVALUATION REPORT
January 28, 2016
(Date)
Project and Location

Contracting Parties

Contract Amount
Contract Duration
Date of
Bidding/Negotiation
Date of Effectivity of
Contract
Technical Description
of
Project

:
:
:

Repair /Completion of DOH-National Children

Hospital Bldg. (Phase II), E. Rodriguez Sr. Ave.,
Quezon City
DPWH-Quezon City Second Engineering
District
13,655,569.49
150 calendar days
September 19, 2013

September 30, 2013

The following are the Scope of Works:

a. Masonry Works
b. Cement Plaster Finish
c. Accoustical/Gypsum/C-Shape Aluminum
Stripe Ceiling
d. Gypsum/Ficem Board Panel
e. Cement Floor Finish
f. Tile Works
g. Vinyl Floor Tiles
h. Metal Structures
i. Finishing Hardware
j. Wooden Door & Partition
k. Steel Door
l. Aluminum Glass Window
m. Aluminum Glass Door
n. Plumbing Works
o. Power Load Center, Switchgear & Panel
Board
p. Wire & Wiring Devices
q. Conduits, Boxes & Fittings
r. Automatic Water Sprinkler System
s. Electric Elevator
t. Airconditioning System
u. Wall Guard Handrail
v. Delivered Items: Supply of conference

table with chair

w. Project Signboard
x. Construction Safety & Health
Subject of this Review:

Reason(s) for Change

:
Amount Involved
Extension of Contract :
:
Time
Revised Contract Cost

CO# _1_/ EWO# ____/ SA ___/

Recapitulation____
To accommodate the request of the end-user
for additional supply and installation of fire
alarm and fire sprinkler system at 4th & 5th
Floors. Installation of exterior wall lights &
installation /supply of fire alarm system at 6th
Floor.
1,339,063.16
15 days
P14,994,632.65

__ Yes___No
1. Is the change or additional work necessary? If
YES, state reason(s)
why and proceed with the review.
As per request of the end-user for additional supply and
installation of fire alarm and fire sprinkler system at 4th
& 5th Floors. Installation of exterior wall lights &
installation /supply of fire alarm system at 6th Floor.
__Yes____No

2. Does the manner of issuance conforms with RA

9184? If NO, describe
the manner of issuance adopted by
management :
As per evaluation by the COA-Audit Team Leader,
DPWH-QCSED, the
supporting documents are complete and the contract
has been found in order as to the legal and auditorial
review.

___ Yes__No

3. Are the work quantities accurate take-offs from

the Approved Plans
and Specifications? If NO,
discuss briefly the discrepancy ;
For Items 1008 & 1202, there are discrepancies in
quantities:

Particular

Quantity
ABC/CO
#1

As-Built
Plans

COA
Evaluation

Differen
ce

Item 1008

16.35
s.m.
338 sets

Item 1202

__Yes___No

10.01 s.m.

10.01 s.m.

3.07 s.m.

308 sets

308 sets

30 sets

4.
Is/Are the Unit Cost(s) reasonable? If NO,
discuss briefly the discrepancy ;
The unit costs of the contract cost was used in cost
estimate of the variation order (CO#1).

5. Reasonableness of Variation Order

% Difference

14,994,632.65 14,091,676.60

100
14,091,676.60
= 6.40%
6. Summary of Findings and Recommendations:

The Revised Contract Cost of P14,994,632.65 was found

to be 0.79% higher than the COA Estimated Cost of
P14,876,618.83, having a difference of P118,013.82. The
discrepancy was due to excessive quantity of Item No.1008Aluminum Glass Windows and Item No. 1202 - Automatic Water
Sprinkler System (see attached Cost Comparison Sheet).
Therefore, the revised Contract Cost
was
found
to
be
excessive per COA Resolution No. 2015 - 014, dated April 15,
2015.
Prepared by:
PHIMILOU P. CARPINA
TAS II

Reviewed by:

ZALDY B. LAVARRO
Sr. TAS

MARIA ROSARIO P. SABELLINA

Chief TAS
Acting Technical Service Chief