Scope of Application
- The Letter of Implementation applies to all Ministries, Agencies, and government corporations involved in infrastructure projects.
- The standard procedures must be adopted with only minor adaptations tailored to specific project or agency circumstances.
Claims Preparation and Documentation
- Contractors are required to prepare Progress Billings supported by a Statement of Work Accomplished.
- The Statement of Work Accomplished must be reviewed and certified by the Project Engineer before submission.
- A checklist of required documents must accompany the submitted claims to ensure completeness.
- Ministries and Agencies should reduce redundant supporting documents that duplicate certified information already available.
Processing and Internal Controls
- The Commission on Audit’s pre-audit function is withdrawn and should not be duplicated by the implementing agencies.
- Ministries and Agencies must strengthen their accounting and budget divisions to enable speedy processing of claims.
- Systems and procedures must be reviewed periodically for efficiency, analysis, and reporting.
- Implementing agencies should establish a defined time frame for completing each step in processing claims.
Documentation and Reporting to Commission on Audit
- Copies of contracts and supporting documents must be furnished to the Commission on Audit within five (5) days after perfection.
Penalties and Accountability
- Failure to comply with the prescribed time frames for processing claims or submitting contract documents to the Commission on Audit shall subject responsible officials or units to administrative sanctions or penalties.
Implementation of Standard Procedures
- Ministries and Agencies must implement the attached standard flow chart procedures outlining all levels of processing and documentation requirements for payment claims.
- These procedures signal a unified and systematic approach to processing infrastructure project payments to promote transparency, efficiency, and accountability.