The Commission on Audit (CoA) has junked the appeal of the Department of Public Works and Highways (DPWH) Baguio City District Engineering Office on the notice of disallowance (NoD) imposed on an infrastructure project in Baguio City.

In its ruling, the CoA Proper said because the appeal was not timely filed, the NoD dated 7 May 2014 had become final and executory pursuant to Section 22.1 of the 2009 Rules and Regulations on Settlement of Accounts.

The subject of the NoD is project Contract Package 2: Preventive Maintenance, along Quezon Hill Drive, Government Center Road in Baguio City, in the total amount of P2,024,910.41.

Representatives of DPWH contended that the appeal was filed on time as they argued that the six months reglementary period should be understood to be 180 days.

They also argued that the increase of duration in the preparation of the detailed unit price analysis did not result to an unreasonable increase in the cost of units of the items approved in the Approved Budget for the Contract (ABC). Hence, the contract cost was not excessive and the estimates were all made in accordance with existing rules and regulations.

But according to the CoA decision, the petitioners used a total of 183 days in the filing of their appeal and that the appeal was beyond the six months or 180 days reglementary period.

The CoA also said the petitioner did not offer any explanation for the delay in the filing of their appeal.

“Thus, the decision dismissing the appeal was proper, there being no sufficient ground to relax this Commission’s procedural rules,” it said.

But even on the merits, the petition should still be denied according to CoA as petitioners failed to dispute the CoA cost estimate with “convincing evidence.”

“Likewise, the work duration for Items 302 and 310 in the ABC were erroneous. The COA estimate was denominated “per hour” while the petitioners’ POW and detailed estimates were expressed “per day.” The difference in the duration standards used by the petitioners materially increased the cost of Items 302 and 310,” it further said.

“Contrary to the petitioners’ argument, the hauling expenses and other pertinent costs of materials are deemed considered and incorporated in the estimate during the preparation of the ABC. Hence, the COA‒Cordillera Administrative Region Technical and Information Technology Services had considered them in the computation of its estimates,” CoA added.

CoA Chairperson Michael Aguinaldo and Commissioners Jose Fabia and Roland Pondoc signed the decision.