Inspection Manual

I.
INSPECTION IN GENERAL
1. INTRODUCTION – Inspection in General
Government activity entails the use of supplies, materials and Equipment for it to be performed
properly. Before a public service can be delivered, materials and equipment must be on hand and there must
be assurance of a continuing supply of consumables to meet needs and schedules. Buildings and warehouses
where the resources are to be kept and managed have to be constructed for safety and security. Roads and
bridges, ports and harbours, airports which are necessary for mobility of people, goods and services, as well
as transportation and telecommunication facilities which promote the expeditious attainment of the
satisfaction of wants and needs must be constantly provided. All these infrastructure pjects, when planned,
implemented and completed, must adhere to approved contract design and specifications.
The scope and nature of services provided to the clientele of government depend largely on the quality
and quantity of resources to be utilized in the pursuit of efficient and effective governance. Once the needs
and schedules are identified, the construction of infrastructure projects and the procurement of supplies,
materials and equipment follow. Eventually, government must ensure that construction and deliveries are in
conformance with the order.
The Commission on Audit through the Technical Services Office (TSO) is mandated to ascertain that
the construction of infrastructure projects, deliveries of supplies, materials, and repair of equipment meet the
standards and specifications called for in the contracts, orders and/or agreements entered into by the
government and its instrumentalities. The Technical Audit Specialists (TAS) of TSO, are therefore, tasked to
conduct inspection of projects, deliveries and repair of equipment to review and evaluate the purchase of
orders or contracts pertinent to such transactions.
Inspection, as an integral part of the auditing function, universally applies in all phases of supplies,
materials and equipment management as well as in infrastructure projects. Generally, inspection in the
construction or acquisition phase aims to determine the physical existence of a project/property as proof of
the ownership, possession or control by the government agency which procured or acquired said
project/property and their conformity to specified requirements. This activity includes examining,
measuring, gauging and testing of one or more features or characteristics of an item or structure. In the
utilization phase, inspection is concerned with the determination of the level or acceptable performance or
operation as well as maintenance of a government property or asset in relation to its productive output or
functionality. In the disposition phase, inspection is objectively made to essentially verify the condition of
the item for purposes of appraised valuation and/or value recovery.
Basically, the focal points of inspection are quality and quantity. Quantity hinges not only on the exact
amount or number of a particular delivery but also on the validation of a reported project accomplishment.
Quality delves on more complex and in-depth data about the product, project and repair of equipment. It is
on the latter where the Technical Audit Specialists play a crucial role in providing the state auditors with
independent advice on compliance with technical specifications.
2. LEGAL BASIS
The 1987 Philippine Constitution mandates the Commission on Audit (Section 2 (2), Article IX-D) to
define the scope of audit and examination, establish the techniques and methods required thereof, and
promulgate accounting and auditing rules and regulations, including those for the prevention and
disallowance of irregular, unnecessary, excessive, extravagant or unconscionable expenditures or uses of
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government funds and properties. Corollarily, Section 44 – of Presidential Decree No. 1445, otherwise
known as the Government Auditing Code of the Philippines – Check and Audit of Property and Supplies –
specifically aims to establish the existence and condition of assets as an effective technique in gathering
evidence to pursue the defined audit objectives.
Inspection is a means of verifying physical existence and of being apprised of the article’s appearance,
configuration and condition. As an auditing tool, it confirms the possession and control of tangible objects
which are necessary for the attainment of a government agency’s mission of public service.
3. DELINEATION OF FUNCTIONS
3.1 Technical Personnel
Technical Audit Specialists (TAS), the technical personnel herein referred to, of the Technical
Services Office (TSO) and the Regional Technical Audit Division (RTAD) shall be responsible for
the post-audit inspection in the following cases (COA Memo 87-480 dated March 18, 1987):
3.1.1 Inspection of infrastructure and capital outlay projects, with work accomplishments
involving the conversion of raw materials into finished products and for which plans and
specifications for production or construction are established and agreed upon by
concerned parties, with a total contract amount of more than Php 1 Million.
3.1.2 Inspection of deliveries of technical items as listed below with a total value of more
than Php 50,000.00 per purchase order:
- Aircraft, its accessories and components

- Ammunitions and weaponry systems
- Chemicals and laboratory equipment
- Computer and its peripherals
- Electrical supplies and equipment including wires, telephone and cables
- Electronic and Communication facilities and equipment
- Fabricated furniture and equipment, etc.
- Garden and carpentry tools (motorized/mechanized)
- Generators, engines and accessories
- Medicines, drugs, medical apparatus/equipment
- Motor vehicles and heavy equipment
- Office facilities and equipment (motorized/mechanized)
- Refrigeration and air conditioning systems
- Vessels, ships and marine equipment
3.1.3 Post-repair inspection of vehicles, equipment/facility or other property involving an amount

of more than Php 20,000.00 per job order.
3.1.4 Inspection of appraised property or asset for disposal with a total book value of more
than Php 100,000.00. (Refer to Revised Guidelines on Appraisal of Property other than
Real Estate, Antique Property and Works of Art).
3.2 Non-Technical Personnel
Inspection requiring mere numerical count, plain reading of gauge or meter, or simple
arithmetical computations and does not need technical or engineering skill and expertise shall be
performed by the Unit Auditor or his authorized representative, the non-technical personnel herein
2
referred to. All other inspection for post-audit exclusive of those previously stated shall be the
responsibility of the Head of the Auditing Unit. These include but are not limited to, the following:
3.2.1 Inspection of deliveries of supplies and materials:
- Accountable forms and other government forms

- Automobile accessories such as side and rear view mirrors, light bulbs, horns, seat
covers, etc.
- Feeds and fertilizer
- Decorative items like plants, vases, candles, streamers, Christmas decors, etc.
- Foodstuffs and other food articles in government hospitals, prisons, dormitories
and similar institutions, including all other government agencies serving the same
in connection with activities such as conferences, seminars, conventions,
inaugurations, etc.
- Garden and carpentry tools (manual)
- Grocery items
- Medical and laboratory
- Supplies/materials
- Kitchen utensils
- Linen (bedroom, bathroom, kitchen)
- Office supplies
- Petroleum, oil and lubricating products
- Sporting goods, trophies and plaques
- Toiletries
- Uniforms, laboratory gowns, aprons, etc.
3.2.2 Post-repair inspection of vehicle equipment/facility or other property involving an

amount of Php 20,000.00 and less.
3.2.3 Inspection of appraised property or asset for disposal with a total book value of Php
100,000.00 or less. (Refer to Revised Guidelines Appraisal of Property other than Real
Estate, Antique Property and Works of Art.)
The technical personnel of TSO and RTAD may perform inspection work in
addition to those already performed by the Auditing Units within their authority when
circumstances warrant such as when the object of inspection, though within the
responsibility of the Auditor, is a high technology device, part or component, or in
connection with special audit activities such as project evaluation, procurement and
system evaluation, and spot inspections.
4. REQUEST FOR INSPECTION
The Auditor or proper requesting party such as, but not limited to, the Commission Proper, COA
management and its offices as in spot inspections directed at the instance of the TSO or Regional Director,
shall make the request for inspection and/or directive in writing to be properly receipted by the TSO or its
units.
The TSO or Regional Director upon his/her written order or through the concerned Division Chief shall
assign the request for inspection to the Technical Audit Specialist or group of TAS with appropriate
professional engineering discipline. In an agency where there is a Technical Services Group (TSG) assigned,
the TSG Head shall assign referrals to the staff with appropriate technical/engineering expertise on a first-
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come first-serve basis. The TAS shall check for completeness and authenticity of documents prior to actual
inspection.
The TSO and Regional Directors shall have the authority to assign/deploy all TAS under their
respective jurisdictions subject to the provisions of COA Memorandum No. 86-464 dated October 17, 1986.
5. REVIEW OF INSPECTION REPORT
5.1 Responsibilities of Officers Reviewing the Report Rendered:

After the TAS has validated from ocular inspection the qualities and the quantities reported in
the accomplishment report and/or acceptance report, in case of deliveries and presented the facts
and computations based on the documents submitted (contract agreement/purchase orders, plans,
specifications, accomplishment report, test results, etc.), he/she prepares the inspection report
incorporating his/her findings/observations and the basis for such action. He/she then submits
his/her report to the Section Head/TSG Head for review.
5.1.1 Section Head/TSG Head
The Section Head checks the completeness, relevance and authenticity of the
documents used during ocular inspection.
He/she then checks for the completeness of the report rendered, the accuracy of
computations, if any, and the responsiveness of the action taken as reflected in the report.
The findings stated in the inspection report should be supported by factual evidence –
mathematical, formulary, or verified/certified representative sample.
Such evidence used as bases for the findings should be adequate and credible.
The report should show or indicate genuineness and factuality of the actual inspection
performed as substantiated by proper authority or concerned persons.
The Section/TSG Head signs the appropriate section of the report.
NOTE: For TSGs
The TSG Head releases the report to the Auditor thru his staff (receiving clerk) who
acknowledges receipt thereof.
5.1.2 Division Chief
The Division Chief reviews the regularity of the action taken and/or recommended as
reflected in the report. He reviews for compliance with rules and regulations in both form
and substance. He sees to it that the bases of the findings reflected in the report are valid,
appropriate and accurate. The report should be responsive to the requested action.
The Division Chief signs the appropriate section of the report and the transmittal letter
to the auditor concerned to the Director for his final approval.
6. INSPECTION REPORT
I N S T R U C T I O N S
To Technical Audit Specialist/Personnel assigned to perform inspection:
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1. Prepare in quadruplicate only. A copy each to be furnished to the Agency, Auditor, TSO/TSG and
concerned TAS.
2. Indicate the TSO Reference No., based on the Routing Slip Code, on the top left corner of the first
page stating the Letter Code of the Division or Technical Services Group.
3. Fill-in the blanks for Dates as follows: YY/MM/DD; 96/06/18
4. Fill-in all blanks as necessary. If the requested data/information is not applicable, write N/A or a
concise and complete statement/s for not filling in the blank.
5. For IR SM and IR EF, if there are five (5) or more items to be listed on B.2 and B.3, spell out the first
three or first four items and on the last line, state the remaining number of items with reference to the
appropriate document as: “For items 5 to 21, please refer to Purchase/Job Order No. _____”.
6. Fill-in dates F.1.1 to F.2.2 and affix initial.
7. In case of insufficient writing space, complete the data/information on separate sheets properly
captioned.
8. Attach all documents with check in A. Reference Document and other pertinent papers.
9. Sign the Prepared by: ___________________________ portion over printed name and indicate the
date.
To Supervising Technical Audit Specialist/ Personnel conducting the check on the data/information.
1. Check the stated data, including computations and its basis with reference to the attached
documents and/or written information provided by the TAS and ascertain its completeness and
correctness.
2. Confirm the conduct of actual inspection through the Inspection Tracking Form and other
sources of information.
3. Fill-in the date of F.3.4 and the Days Elapsed column from F.1.1 to F.2.2 and F.3.4 and affix
initial.
4. Sign the Checked by: _______________________ portion over printed name and indicate the
date.
To Chief Technical Audit Specialist/Personnel making the over-all review.
1. Review the over-all content of the Inspection Report with reference to the attached documents
and/or written information provided by the TAS and Supervising TAS.
2. Sign the Reviewed by: _______________________ portion over printed name and indicate the
date.
LETTER CODE OF TSO DIVISIONS AND TECHNICAL SERVICES GROUP
CODE DIVISION/TSG
A TSAD A
B TSAD B
C TSAD C
D TSAD D
E TSAD E
R Research, Standards and Testing Division
S Systems and Price Evaluation Division
TSG Local:
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F Manila
G Quezon City
H Caloocan City
I Makati City
TSG National:
J DOJ
K DECS
L DOH Manila
M DND
N DPWH Main
O DPWH NCR
TSG Corporate:
T NHA
U NPC Main
V NPC MMRC
W MWSS
SM No. __________________
Republic of the Philippines

Commission on Audit
TECHNICAL SERVICES OFFICE
Quezon City
INSPECTION REPORT
FOR SUPPLIES AND MATERIALS
TSO Reference No: ________________________
Agency: _______________________________________________________________
Address: ______________________________________________________________
I. INSPECTION PROPER
A. REFERENCE DOCUMENTS
Submitted Document/Number Date Amount
6
(yy/mm/dd)
Yes No N.A.
___ ___ ___ 1. Purchase/Job Order No.____ __/__/__ _________
___ ___ ___ 2. Invoice No.________ __/__/__ _________
___ ___ ___ 3. Certificate of Acceptance __/__/__ _________
___ ___ ___ 4. Purchase/Job Order No.____ __/__/__ _________
___ ___ ___ 5. Standards (BPS, PS or ISO, Brochure, Catalogue)
________________________________________________
___ ___ ___ 6. Others: _______________________________________
________________________________________________
________________________________________________
B. INSPECTION ACTIVITIES
B.1 Site of Inspection: ________________________________________
B.2 Items Inspected Qty. Particulars/Description
______________________ _______ ___________________________
______________________ _______ ___________________________
______________________ _______ ___________________________
______________________ _______ ___________________________
______________________ _______ ___________________________
B.3 Content/Component Evaluation
PO/Brochure Specification Evaluation Result Comments
_________________________ __________________ ____________
_________________________ __________________ ____________
_________________________ __________________ ____________
_________________________ __________________ ____________
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_________________________ __________________ ____________
C. FINDINGS (Statements on Conformance or non-conformance with specifications including

variance, deviation or discrepancy and shortage or overage)
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
D. PERSONS/PERSONNEL PRESENT AT THE TIME OF INSPECTION.
Name Position/Designation Signature
______________________ ______________________ _________________
______________________ ______________________ __________________
______________________ ______________________ __________________
______________________ ______________________ __________________
E. CONDITIONS/CIRCUMSTANCES ATTENDANT TO INSPECTION.
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
Prepared by:
_____________________________
Technical Audit Specialist
Date: _________________
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F. REFERENCE DATES
F.1 Receipt of Request/Referral Date Initial Days Elapsed

(yy/mm/dd)
F.1.1 Latest Date to submit
this IR __/__/__ _________ ____________
F.1.2 Receipt by TAS __/__/__ _________ ____________
F.1.3 Receipt by TSG/

Section Head __/__/__ _________ ____________
F.1.4 Receipt by Division

Chief __/__/__ _________ ____________
F.1.5 Receipt by TSO __/__/__ _________ ____________
F.1.6 Receipt by Auditor __/__/__ _________ ____________
F.2 Conduct of Inspection
F.2.1 Inspection Completed __/__/__ _________ ____________
F.2.1 Inspection Commenced __/__/__ _________ ____________
F.3 Review of Inspection Report
F.3.1 Signed by Director

(Ind. Of this IR) __/__/__ _________ ____________
F.3.2 Receipt by TSO OD __/__/__ _________ ____________
F.3.3 Receipt by Division

Chief __/__/__ _________ ____________
F.3.4 Receipt by TSG/

Section Head __/__/__ _________ ____________
F.4 Release of Inspection Report
F.4.1 Release to Auditor/

Officer Concerned __/__/__ _________ ____________
II. REVIEW OF INSPECTION REPORT
For Section/TSG Head
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COMMENTS
A. On Reference Documents:
_________________________________________________________________
_________________________________________________________________
B. On Inspection Activities:
_________________________________________________________________
_________________________________________________________________
C. On Findings:
_________________________________________________________________
_________________________________________________________________
D. On Reference Dates:
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
Checked by:
___________________________________
Supvg. Technical Audit Specialist
Date: _______________
For Division Chief
COMMENTS:
_________________________________________________________________
_________________________________________________________________
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Reviewed by:
________________________________
Chief Technical Audit Specialist
Date: ____________
Note: The review of Inspection Report is based on the attached pertinent documents and with reference to
written information provided by the Technical Audit Specialist.
The cancellation of this accountable form, if warranted, can only be made by the concerned TSO
Division Chief.
EF No.____________

Commission on Audit
Quezon City
INSPECTION REPORT
FOR EQUIPMENT AND FACILITIES
TSO Reference No: _____________________
Agency: _________________________________________________________
Address: ________________________________________________________
1. REFERENCE DOCUMENTS
Submitted Document/Number Date Amount

(yy/mm/dd)
Yes No N.A.
__ __
__ 1. Purchase/Job Order No.____ ___/___/___ ___________
__ __ __2. Invoice No.____ ___/___/___ ___________
__ __ __3. Certificate of Acceptance ___/___/___ ___________
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__ __ __4. Test/Analysis Result ___/___/___ ___________
__ __ __5. Standards (BPS, PS or ISO, Brochure, Catalogue)
_____________________________________________________
__ __ __6. Technical Plans/Drawings
__ __ __7. Cost Breakdown
__ __ __8. Pre-Repair Evaluation ___/___/___
__ __ __9. Report of Waste Materials ___/___/___
__ __ __ 10. Pre-Repair Evaluation ___/___/___
__ __ __ 11. Others: _______________________________________________
_______________________________________________
2. INSPECTION ACTIVITIES
B.1. Site of Inspection:_________________________________________

B.2. Items Inspected Qty. Particulars/Description
_________________________ ______ _______________________
_________________________ ______ _______________________
_________________________ ______ _______________________
_________________________ ______ _______________________
________________________ ______ _______________________
B.3. Nature and Scope of Work (for services and repairs).
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
B.4. Test/Analysis Performed by TAS/Testing Center (Specify).
_______________________________________________________________
B.4.1 Narrative procedure of test/analysis.
__________________________________________________________
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__________________________________________________________
__________________________________________________________
__________________________________________________________
Time of Operation: Started ______________
Finished ______________
B.4.2 Observations.
___________________________________________________________
___________________________________________________________
___________________________________________________________
___________________________________________________________
___________________________________________________________
B.5. Unit Part Examination.
B.5.1 Narrative procedure of test/analysis.
____________________________________________________________
____________________________________________________________
____________________________________________________________
____________________________________________________________
____________________________________________________________
B.5.2 Observations.
____________________________________________________________
____________________________________________________________
____________________________________________________________
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B.6. Content/Component Evaluation
PO/Brochure Specification Evaluation Result Comments
_________________________ _________________ ___________
_________________________ _________________ ___________
3. FINDINGS (Statements on conformance or non-conformance with specification including variance,

deviation or discrepancy and shortage or overage).
_______________________________________________________________________
_______________________________________________________________________
__________________________ _____________________ ______________
__________________________ _____________________ ______________
__________________________ _____________________ ______________
E. CONDITIONS/CIRCUMSTANCES ATTENDANT TO INSPECTION.
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
Prepared by:
__________________________
Date: __________________
F. REFERENCE DATES
F.1. Receipt of Request/Referral Date Initial Days
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(yy/mm/dd) Elapsed
F.1.1.Latest Date to submit
this IR __/__/__ __________ _________
F.1.2.Receipt by TAS __/__/__ __________ _________
F.1.3.Receipt by TSG/
Section head __/__/__ __________ _________
F.1.4.Receipt by Division
Chief __/__/__ __________ _________
F.1.5.Receipt by TSO __/__/__ __________ _________
F.1.6. Receipt by Auditor __/__/__ __________ _________
F.2. Conduct of Inspection
F.2.1. Inspection Completed __/__/__ __________ _________
F.2.2. Inspection Commenced __/__/__ __________ _________
F.3. Review of Inspection Report
F.3.1. Signed by Director
(Ind. Of this IR) __/__/__ __________ _________
F.3.2. Receipt by TSO OD __/__/__ __________ _________
F.3.3. Receipt by Division
Chief __/__/__ __________ _________
F.3.4. Receipt by TSG/
Section head __/__/__ __________ _________
F.4. Release of Inspection Report
F.4.1. Release to Auditor/
Office Concerned __/__/__ __________ _________
COMMENTS:
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_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
C. On Findings:
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
Checked by:
__________________________________
Date: ______________
For Division Chief
COMMENTS:
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
Reviewed by:
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___________________________________
Date: ________________
The cancellation of this accountable form, if warranted can only be made by the concerned TSO
Division Chief.
SM/EF ITF No. ____________

Commission on Audit
Quezon City
INSPECTION TRACKING FORM
TSO Reference Number ______________________

Agency: _____________________________________________________________________
Supplier/Contractor: ________________________________________________________
Contract or Purchase/Job Order No. __________________________________________
Category/Class of Goods and/or Services: ____________________________________
Assigned to TAS _____________________________ on ____________________________
Change/s in Assignment, if any ______________________________________________
______________________________________________
______________________________________________
_____________________________________________________________________________
DATE/TIME : CONTACT : REMARKS
_____________________________________________________________________________
: :
_____________________________________________________________________________
: :
_____________________________________________________________________________
: :
_____________________________________________________________________________
: :
_____________________________________________________________________________
: :
_____________________________________________________________________________
: DATE : TIME
: (yy/mm/dd): AM : PM
_____________________________
: : :
Goods Actually Became Available for Inspection : __/__/__ : :
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_____________________________________________________________________________Inspection
Commenced : __/__/__ : :
_____________________________________________________________________________ Inspection
Completed : __/__/__ : :
_____________________________________________________________________________ Samples sent to
________________ for analysis on: __/__/__ : :
_____________________________________________________________________________
: :
_____________________________________________________________________________
: :
IP No. ______________

Commission on Audit
Quezon City
INSPECTION REPORT
FOR INFRASTRUCTURE PROJECT
TSO Reference No: _____________________
Project and Location: _______________________________________________________
Contracting Parties: ________________________________________________________
A. REFERENCE DOCUMENTS
Submitted Document Date Amount Remarks

(yy/mm/dd)
Yes No N.A.
ORIGINAL CONTRACT
__ __ __ 1. Contract __/__/__ ___________ ____________
__ __ __ 2. Original Plans
__ __ __ 3. Specifications
__ __ __ 4. Contract Cost breakdown
SUPPLEMENTAL AGREEMENT
__ __ __ 1. Supplemental __/__/__ ___________ ____________

Agreement No.____
18
__ __ __ 2. Revised Plans
__ __ __ 4. Cost breakdown
Submitted Document Date Amount Remarks

(yy/mm/dd)
Yes No N.A.
CHANGE ORDER/EXTRA WORK ORDER
__ __ __ 1. Change Order/Extra Work
Order No. _____ __/__/__ ___________ ____________
__ __ __ 2. Original Plans
__ __ __ 4. Cost breakdown
__ __ __ AGENCY ACCOMPLISHMENT
REPORT __/__/__ ___________ ____________
__ __ __ AGENCY CERTIFICATE OF COMPLETION

AND ACCEPTANCE __/__/__ ___________ ____________
__ __ __ TEST RESULTS, IF ANY __/__/__ ___________ ____________
__ __ __ AS-BUILT PLANS __/__/__ ___________ ____________
__ __ __ OTHERS __________________________________________________
__________________________________________________
__________________________________________________
A. INSPECTION ACTIVITIES
B.1. Project Verification Conducted
_____________________________________________________________________________
:Contract:Agency Reported:Accomplishment per:
: : : :
Work Items Involved :Percent-:Accomplishment :COA Verification : REMARKS
: age :_______________:__________________:
: : : : : :
19
: : % : wt. % : % : wt. % :
________________________:________:_______:_______:__________:_______:_______
: : : : : :
: : : : : :
: : : : : :
: : : : : :
________________________:________:_______:_______:__________:_______:________
B.2. Test/Analysis performed:
Type of Test Results/Observations
1.___________________________ ________________________________
2.___________________________ ________________________________
3.___________________________ ________________________________
C. FINDINGS AND OBSERVATIONS (Comment on whether appreciable/patent defects in the work

and/or deviation from the plans and specifications were noted).
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
__________________________ ___________________________ _________________
__________________________ ___________________________ _________________
E. CONDITIONS/CIRCUMSTANCES ATTENDANT TO INSPECTION
_____________________________________________________________________________
_____________________________________________________________________________
Prepared by:
________________________________
Date: _______________________
F. REFERENCE DATES
F.1. Receipt of Request/Referral Date Initial Days
20
(yy/mm/dd) Elapsed F.1.1.Latest Date
to submit
this IR __/__/__ __________ _________

F.1.2.Receipt by TAS __/__/__ __________ _________
Section head __/__/__ __________ _________
Chief __/__/__ __________ _________
F.1.5.Receipt by TSO __/__/__ __________ _________ F.1.6.Receipt by
Auditor __/__/__ __________ _________
F.2. Conduct of Inspection
F.2.1.Inspection Completed __/__/__ __________ _________

F.2.2.Inspection Commenced __/__/__ __________ _________
F.3. Review of Inspection Report
F.3.1.Signed by Director
Receipt by TSO OD __/__/__ __________ _________
Chief __/__/__ __________ _________
Section head __/__/__ __________ _________
F.4. Release of Inspection Report Date Initial Days

(yy/mm/dd) Elapsed
F.4.1. Release to Auditor/

Office Concerned __/__/__ __________ _________
COMMENTS
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
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_________________________________________________________________
_________________________________________________________________
C. On Findings and Observations:
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
Checked by:
__________________________________
Date: ______________
For Division Chief
COMMENTS:
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
Reviewed by:
___________________________________
Date: ________________
The cancellation of this accountable form, if warranted, can only be made by the concerned TSO
Division Chief.
22
7. INSPECTION PROPER
A. INSPECTION OF SUPPLIES/MATERIALS AND EQUIPMENT
A.1 GENERAL GUIDELINES AND PROCEDURES
A.1.1 Inspection shall be conducted only upon written request/ proper endorsement from the
Unit Auditor or proper requesting party such as but not limited to, the Commission
Proper, COA management and its Offices.
A.1.2 Inspection shall be conducted only on deliveries properly receipted for, accepted
and/or paid by the agency.
A.1.3 Inspection shall be conducted based on a duly approved Purchase Order/Letter

Order/Contract/Job Order or their equivalents. The supplier’s invoice should not be
made the basis of inspection.
A.1.4 Inspection shall be conducted at all times in the presence of the authorized agency
personnel and if necessary, with the supplier’s representative. All persons/personnel
present at the time of inspection shall be requested to sign in the Inspection Report
(Section D of the attached IR Form)
A.1.5 Inspection Reports shall be submitted within two (2) working days from the date the
inspection is completed.
A.1.6 Inspection Reports shall be reviewed and shall bear evidence of the review by the
Supervisor/TSG Head.
A.1.7 Upon receipt of the request for inspection, the TAS shall check for completeness and
authenticity of the following documents prior to actual inspection (COA
Memorandum No. 91-704) :
- Purchase Order /Letter Order /Job Order /Contract
- Determine completeness as to date, number, name and address of supplier,

supplier’s acknowledgement of receipt of order including date of receipt,
nature and place of delivery, quantity, complete specifications of the item/s,
unit price, and approval by the head of the agency or his authorized
representative; and
- Take note of any alterations, erasures, or other modifications made which must
be verified and duly authenticated by authorized approving official(s).
- Supplier’s Invoice/ Delivery Receipt/ Billing

Document/ Official Receipt;
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- Check all data contained therein. It should be pre-numbered and not just typed,
stamped or written separately,
- Note all data contained therein. It should conform with those on the
order/contract, and
- Note the “Received” portion. Receipt and date of receipt of item/s delivered
should be duly acknowledged by the Property Officer.
- Agency Certificate of Acceptance;
- Performance/Quality Test Result, if applicable;
- Detailed Cost Breakdown;
- Brochures/ Manuals/ Supplier’s Catalogue, if applicable;
- All other documents specified in the contract necessary for the determination of
conformance with specifications (e.g. approved plans/ drawings, samples,
standard specifications, etc.,)
A.1.8 In cases of modifications in the order or substitutions in deliveries, duly signed

addendum/ amendment to the contract shall be required as basis of the inspection.
A.1.9 If the Purchase Order/ Letter Order/ Job Order/ Contract calls for “As per Government
Standard Specification”, the TAS shall secure a copy of specifications required by the
purchasing agency from the Bureau of Product Standards of the Department of Trade
and Industry.
If conformance to international standard is required (e.g. ISO ASTM, US Federal

Specs., SSPC, etc.), the purchasing agency itself shall provide the specifications
indicated in the contract.
A.1.10 Inspection shall be made, as a general rule, in the site specified in the order. The TAS
shall take note of the place or places of delivery indicated in the contract. Under no
circumstances shall inspection be conducted in the premises of the supplier except in
the transactions listed below and with written approval from proper authorities
concerned:
- Where determination of conformance with order at any other point would

require uneconomical disassembly or destructive testing;
- Where considerable loss would result from the manufacture and shipment of
unacceptable/ defective/substandard items or from the delay in making the
necessary corrections or replacements;
- Where special instruments or measuring devices required for inspection are

available only at source;
- Where otherwise determined to be in the best interest of the government.
A.1.11 If the Purchase Order/ Letter Order/ Job Order/ Contract calls for precise
measurements, the TAS shall use the required measuring device or appropriate
tool to determine the said measurements.
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A.1.12 For purposes of determining quantity of bulk deliveries and for taking
representative samples for test, the sampling technique maybe applied.
Sampling is the process of obtaining information about a group of data

having similar purpose or function, usually (10%) of it. The most frequently used
sampling techniques are as follows:
- Random Sampling – when items included in the sample are completely taken
at random from the entire delivery or from selected group within it.
- Interval Sampling – when items in the delivery do not have a serial number,
post number or some other form of item identification, ready identification is
not possible and random sampling proves difficult to use. In using the
technique, items in the group are not positioned in such a manner as to bias
the results, that none of the item as part of the delivery had been moved so
that the first item is selected at random (the start is really picked at random
within two or more selection sequence).
A.1.13 When by actual count or upon sampling, the trend shows shortage by volume,
weight, etc. the corresponding shortage shall be replaced/deducted from the
amount to be allowed in post-audit.
The amount deductible in audit case of reduction shall be computed by

multiplying the shortage in quantity by its unit cost. The unit cost is determined
by dividing the total cost by the total quantity.
A.1.14 If the measure of the delivery is expressed in the volume and delivery is made in
big cylindrical containers, the correct volume may be computed by using the
following formula:
Volume = π r2 x h
Where: (pi) - engineering constant
π - 3.1416
r - radius
h - height
A.1.15 For deliveries subject to test/analysis, the TAS shall personally submit to a
government testing center or Societe Generale de Surveilance laboratory (COA-
SGS Technical Access Protocol), samples together with the Request for Analysis.
The fee or said analysis shall be paid by the Purchasing Agency.
A.1.16 A Certificate of Sampling shall be accomplished when taking samples for test.
The TAS shall require the Property Officer/Agency Representative to sign in the
document to attest the samples were taken in his presence and that these were
from the delivery of the Purchase Order indicated in the Certificate of Sampling.
A.1.17 Samples shall be properly packed, sealed and labelled. The label shall bear the
signatures of the TAS, agency representative and supplier’s representative, if
possible. Where it is not practicable to get samples for testing from a container
without affecting its composition, an indication that the unused portion of the
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items to be tested shall be returned to the purchasing agency, must be indicated
on the Request for Analysis.
A.1.18 The TAS shall personally get the result of the test of the samples submitted and
evaluate its conformance/ non-conformance with the contract requirement.
A.1.19 The TAS shall evaluate the result of the test analysis and if found deficient shall
recommend the following:
- Rejection – Supplies and materials whose analysis shows a deficiency of

10% and over must be totally rejected and replacement demanded.
In cases where the specification has a minimum and maximum

limit, above recommendation shall also apply when the test result is not
within the indicated limits.
- Reduction in price – supplies and materials whose analysis shows a

deficiency of less than 10% may be accepted, provided the corresponding
amount be deducted from the contract price during post-audit.
The formula for determining the percentage deficiency is:
(PO specs – Del. Specs)

% Def. = _______________________ x 100
P.O. specs.
A.1.20 The TAS shall be primarily responsible for the proper documentation of the
inspection performed. He shall in appropriate cases, substantiate through
pictorials/ photographs/video recordings, cutting small pieces of materials
inspected and attaching said pieces to the inspection report rendered, and other
appropriate, legal, and practical means of documenting the inspection performed.
A.2 SPECIFIC PROCEDURES
A.2.1 SUPPLIES AND MATERIALS
A.2.1.1 Medicines, drugs and medical supplies
 Open packed cartons or boxes at random to check possible shortage,

shipping damage, breakage, etc.
 Take representative samples for test and evaluation. Liquid samples taken for
test shall be homogeneous and without traces of coagulation to be assured of
uniformity in consistency. Place said samples in bottles/containers which are
properly cleaned to avoid contamination. Seal the same with a strip of onion
skin bearing the signatures of the requisitioner/authorized agency
representative and the Purchase Order No., and Lot or Batch No.
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 Evaluate delivery based on the data appearing on the label like brand, name,
manufacturer, distributor, point of origin, lot/batch number, expiry date
(should not be earlier than two years from date of delivery or as specified in
the contract), therapeutic use, dosage, prohibitions/warning signs for
hazardous substance or elements, storage, incorporation of banned
chemicals.
 Check for possible discoloration, sedimentation, crystallization, coagulation

or moisture content to determine old stock and/or fake deliveries.
 Check for the kind of container used. Chemicals or medicines which should
be protected from sunlight must be delivered in colored bottles. Corrosive
ones should be securely sealed and packed in thickly walled containers to
avoid leakage or possible contamination.
 Request for previous laboratory test report (valid for six months from date of
test) if any, and check all data indicated thereon against the item delivered. If
none, get the required samples needed for test and submit to Bureau of Food
and Drug (BFAD) or to the COA-SGS laboratories for testing.
Tablets - 30 tablets
Ointments - 100 grams
Liquids - 100 cc
Solids - 50 grams
Capsules - 5 capsules
Ampules/vials - 2 ampules/vials
 Chemical reagents and sterilized materials used in operating rooms which are
delivered in originally sealed containers must never be opened.
 X-ray films shall likewise not be opened to prevent their exposure to light
but the expiry date shall be noted.
 Gauze, bandages and absorbent cotton are classified as hospital supplies and
as such their qualities covered by BFAD specifications. However, if tests are
required, samples shall be submitted to ITDI or PTRI or SGS (COA-SGS
TAP). A roll of the items will be sufficient as sample.
A.2.1.2 Textile and Allied Products
 If quantity is specified in square yards or square meters and delivery is made in

bales/bundles, get actual measurements of sample bales taken at random (length and
width). Then get the weight of the measured bales and establish the average per
square meter by using the following formula:
Area = length x width
Weight/sq.m. = weight of bundle
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Area of bundle
 After computing the individual weight per square meter (WPSM), add the weight of
sample the number of bundles weighed.
 Weigh the remaining bales and get the area by using the reverse of the above formula:
Area of Bundle = Weight of bundle (kg)

Weight/square meter
 Get the total areas computed and check against area specified in the order.
 Check color for conformity with the bid sample, if any.
 If the contract calls for conformance to bid sample, submit both the bid sample and
the sample taken from the delivery for test to the Philippine Textile Research Institute
(PTRI) or to the Industrial Technology Development Institute (ITDI) or COA-SGS-
Technical Access Protocol. Unless otherwise specified, the normal tests requested are
fiber analysis, color fastness, abrasion resistance, dimensional stability and piling
resistance.
Test results of the sample taken from the delivery shall be evaluated vis-à-vis the
bold sample.
 For textiles, including canvass, tracing cloth, etc. at least a yard shall be sufficient as
sample.
A.2.1.3 Paint and Paint Materials
 Check for the consistency of the mixture. It should be homogenous, no skinning,

caking, heavy settling, etc.
 Check if proper labelled. It should indicate the percentage (%) composition of each
component, warning signs for hazardous substance, application instruction, shelf life,
etc.
 Before taking the required sample, stir the mixture well to obtain a uniform
consistency. For mistures with heavy settling, employ a mechanical stirrer. Never take
samples from mixture with skinning, caking, or any imperfection. Sample for test
shall be submitted to ITDI or COA-SGS laboratory. Quantity of samples that should
be submitted:
a. Ready mixed paints, water based paints, enamel, etc., - gallon or at least 1 quart
b. Paste, putty, caulking compound, powder and dry pigments – 1 kg or at least 5

lbs.
c. Drying oils, varnish etc., - 1 gallon or at least ½ gallon.
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d. If the contract simply indicates the product name, test results shall be evaluated
vis-à-vis its label analysis. If it requires conformance to government
standards, evaluation shall then be based on the specific standards.
A.2.1.4 Paper and Paper Products
 Take note of the packing. Generally, they should be adequately contained and packed
in Manila paper, properly labelled and marked. Newsprint should be packed flat in
original factory containers.
 Identify the specifications of the paper on the label which should conform with those
indicated on the order. The usual specifications of paper are substance number of gram
quality, size, color, finish, rag or silk content, bursting strength, thickness and other
special features, as water markings for security papers.
 A representative sample of at least 50 sheets shall be taken at random from different

reams of delivery. Place the sample taken in an envelope or wrap with a clean sheet of
paper and seal the same with a strip of onion skin paper bearing the signature of the
TAS and the authorized agency representative.
 When the order requires additional specifications like bursting strength, thickness,
density, rag or silk content, aside from color, size and substance, from the lot, five (5)
reams shall be taken at random for the required test and analysis.
 Determine conformity of the size, kind of paper and color ordered and/or specified on
the label and make an actual count. Each ream usually contains 500 sheets.
 After the above have been determined calculate the substance number (lbs. quality) of
the paper by taking ten sheets at random from the sample reams taken above and get
the equivalent substance in grams per square meter of the result from Table.
The substance number (lbs. quality) may be calculated by using the following
formulae:
English System
Substance = A Basic x W
A Actual
Where: A basic – area of basic size (sq. in.) of the particular type of paper
delivered
A actual– area of paper delivered (length x width
W – weight of one ream of paper delivered
Refer to Table I for the standard basic size, for each type of paper.
Metric System
Substance in the metric system uses what is known as the grams per square meter
or G.S.M. The basis is that a square meter of paper is weighed and the weight is noted
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in grams. It covers paper in reel, sheets of all sizes and quantities and even scrap of
irregular dimensions.
Refer to Table I for the equivalent substance in grams per square meter (GSM).
 Grammage – Given weight per ream of 500 sheets in kilos and sheet size in mm.
A.2.2 EQUIPMENT
 Examine the equipment as to physical condition – brand new, second hand,

rebuilt/refurbished or reconditioned. See to it that no defective or worn-out parts are
used/as attached to the equipment.
 Request for manual, catalogue or handbook for the equipment delivered for reference.
All data/information contained thereon should conform with the delivery.
 Make a physical count and inspect the unit piece by piece or unit by unit.
Random sampling is not applicable for this type of delivery since the serial number,
brand, model, point of origin and patent number have to be noted and the accessories or
tolls that go with the equipment have to be checked.
 Request the supplier or his representative to demonstrate the operation of the equipment
(test-run) in your presence and that of the enduser/requisitioner, and observe the actual
performance thereof.
 Get the warranty card and check if the serial number indicated thereon is the same as
that of the delivery.
 For supply contracts which include installation and commissioning services in addition
to the supply of goods/equipment, the period and the required obligation of the warranty
shall cover the same.
A.2.2.1 Computers
At its most basic level, a computer system is made up of two elements, hardware
and software. The frame, wires, chips, screw and all other physical components make up
the hardware. The software is everything else, instructions, codes and all non-physical,
symbolic parts of the electronic system. A computer set (hardware) is composed of the
Central Processing Unit (CPU) monitor/video display unit, keyboard, and printer. Other
accessories such as Automatic Voltage Regulator (AVR), mouse, etc. are optional unless
otherwise specified.
In order to be effective, the CPU must be able to access data quickly and
conveniently during various stages of processing. The main memory unit must not only
provide large storage capacity for information but it must also allow test, direct access to
any piece of information. Since the speed and capacity of the memory system dictates its
cost, inspection and test for compliance to these features shall at all times be conducted
in accordance with the following procedures:
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a. Compare the brand, model, power rating, etc. of the delivered units vis-à-vis that
of the contract requirement.
b. If the contract only indicates the brand and model, request for a copy of the
brochure or technical manual of the same brand and model which indicates the
complete specifications of the unit which shall serve as the basis for
inspecting the delivered unit/s.
c. Check if the CPU is properly connected to the keyboards, mouse and video
display unit/monitor.
d. Make sure that the unit is plugged to the required power source before turning
the power on.
Caution: Incorrect power source may damage the equipment.
e. There are some features of computers which are intangible in nature and could
only be verified either by operating the computer (features will be displayed
on the monitor screen) or by looking into its inside components. In opening
the unit, the presence of the supplier/representative is necessary especially if it
is still under warranty, otherwise once the seal is tampered/broken the supplier
will no longer be responsible for any defect that may arise during the warranty
period.
f. The following features could be checked by either opening the CPU or issuing
the appropriate commands and these are displayed on the monitor screen:
processing speed, memory capacity of hard disk, brand/model of
microprocessor, or and of hard disk and number of ports.
A.2.2.2 Vehicles
 Verify the odometer reading (distance travelled in kms. or miles).
 Test all accessories (light, aircon, radio, etc.)
 Check for the following:
a. Standard accessories (spare tire, jack, tire wrench, mechanical pliers, screw
driver and Philips screw driver)
b. Traces of dents on the body, defects on the seats, seat belts, seat cover,
upholstery, etc.
c. Engine number and chassis/frame number. These should tally with those
listed in the invoice/delivery receipt.
d. Underchassis parts if these are brand new (suspensions, leaf springs, chassis,
mufflers/exhaust pipe, etc.).
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 Check the engine, steering power pump, steering gear box assembly, steering power
pump hoses for oil leaks; radiator for water leaks; transmission and differential for
gear oil leaks; brakes, brake master, brake hose and fittings for brake fluid leaks;
clutch master, clutch baby master and fittings leaks.
 Check the electrical wirings if it is properly harnessed/taped or clipped.
 Check the tire/s to determine if these are brand new.
 Check the engine performance (idle speed) if there are any abnormal noise.
 Check the battery if fully charged.
 Test run the engine and observe the performance of the brakes, clutch, transmission
differential, steering system for body vibration and exhaust pipes and mufflers for
abnormal noise.
A.2.2.3 Air conditioning Units (window type and package type)
 Check for the brand and model of the unit. These should conform with the P.O.
requirements.
 Check for the following spare parts if brand new; expansion valve, sight glass, high
and low pressure switch, filter drier, capillary tubes, magnetic contractor, relays, etc.
 Verify the rating of the compressor as indicated in the nameplate.
 Check and test the fan motors (conditioning fan motor and cooling fan motor) if
brand new and operational.
 Test the cooling effect (temperature requirement) by means of a cycling thermometer

(dry and wet bulb thermometer).
 Operate the unit continuously for two (2) to four (4) hours and observe its condition.
The unit should not trip-off or indicate any abnormality during operation.
A.2.2.4 Pistol Caliber 45, Government Model 191
To determine conformance to specifications, if it is not possible to conduct an actual

testing, it is absolutely necessary that tests.
If actual testing is to be conducted, three (3) units shall be taken at random and tested
for conformance to the following:
 Pre-functional Test – this shall be conducted to check parts and proper functioning
of the weapon prior to functional test.
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a. Length of the firing pin shall have an overall length of 2.290 to 2.296
inches or any specified dimension according to make in order to maintain
current firing pin indent.
b. The trigger pull shall be measured to determine if the weapon meets the
standard requirement which is 6.5 lbs. maximum and 4.0 lbs. minimum.
The functional tests shall include the machine rest accuracy test,
interchangeability test, rate of aimed tire test, point capability test,
controllability test, dust test, mud test, drop and safety test, magazine test
and endurance test.
A.2.3 SPECIAL ITEMS
Inspection will be conducted with solicited help from government agencies with
appropriate authority, prestigious organizations or persons with unique/ recognized
expertise on the matter such as but not limited to:
 Trained Animals – Bureau of Animal Industry
 Rare Plant Species – Bureau of Plant Industry
 Works of Art – National Museum
 Video Presentations – PTV4/Philippine Information Agency
 Vintage Cars – Philippine Motors Association
A.2.4 FABRICATED ITEMS
The detailed agency approved plans and specifications, and approved

estimates/contractor’s estimates.
 If the fabricated item calls for conformance to international standard, secure for
a copy of the applicable international standard handbook/manual.
 Verify and compare each and every component/assembly part of the delivered
fabricated item vis-à-vis the approved agency estimate/contractor’s estimate,
such as but not limited to size, Kw/HP capacity and type of material used
(stainless steel, cold rolled steel, bronze, etc.).
 Determine if the equipment where the fabricated component was installed is

restored to its normal operating condition.
A.2.4.1 For a fabricated equipment or fabricated component/ part of an equipment whose

specifications require conformance to an international standard (ASTM, NEMA,
ASME, etc.), refer the same to that particular standard.
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A.2.4.2 For a fabricated component/part of an equipment, determine if the
component/part is suited to the equipment.
A.2.4.3 For mobile/mechanized fabricated equipment, conduct performance test and

verify its rated output specified in the contract/brochures/manuals. Electrical
rating of electrical components if any, shall conform to 60 Hz frequency
(Philippine Standard).
A.2.4.4 For stationary fabricated items such as furniture or fixture, validate the dimensional
features, finish/appearance, type of material used (wood, metal, etc.) and
productive ability/capacity/strength or intricacy of design, if applicable.
B. INSPECTION OF REPAIRED EQUIPMENT
B.1 TYPES OF REPAIRS
B.1.1 Minor or Ordinary Repair – refer to repairs that keep an equipment in operational
condition or use without increasing its capacity or adding to its normal value as an
asset.
B.1.2 Major or Extraordinary Repair – refers to alteration, addition, extension and other
installation which materially increases the value or extend the useful life of the
equipment.
B.2 DOCUMENTARY REQUIREMENTS:
The following documentary requirements duly authenticated as true/correct copies of the

originals shall be submitted before referring the request for inspection to the TSO in all the above
type of repair pursuant to COA Memorandum No. 91-704, dated February 27, 1991:
B.2.1 Request of the Auditor together with the evidence of consummation of the transaction
or a certificate that the transaction is due for post –audit, pursuant to COA Circular
No. 93-299C, dated October 12, 1993 and COA Circular No. 95-006, dated May 18,
1995.
B.2.2 Copy of the approved contract/job order/purchase order/letter order and its integral
parts including if any, all approved variation orders issued.
B.2.3 Copy of the Certificate of Completion and Acceptance
B.2.4 Copy of the Accomplishment Report, signed by the Authorized management

representative concerned.
B.2.5 Complete copy of the approved bidding/as-built plans/layout for the repair.
B.2.6 Pre-repair evaluation report by the agency showing in sufficient detail of the scope of
work to be done.
B.2.7 Complete technical description of the equipment to be repaired.
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B.2.8 Copy of the duly accomplished report of Waste Materials (RWM).
B.2.9 Copy of the Certificate of Sea Trial/Sea Worthiness for marine vessels or copy of the
Certificate of Air Worthiness for aircraft.
B.2.10 Service Bulletin and Maintenance Manual for aircraft repairs.
B.2.11 Copy of performance test for other equipment/machineries.
B.2.12 Detailed breakdown of the Scope of Work to be done.
B.2.13 Copy of the contractor’ Certificate of Warranty of the repairs undertaken and parts
supplied.
B.2.14 Equipment ledger card or maintenance record/manual showing the records of past repairs
undertaken on the equipment and their certificate of warranty of repairs.
B.3 GENERAL PROCEDURES:
B.3.1 As much as possible COA inspection shall be conducted immediately after the
acceptance by management and within the Warranty period in order to clearly
check/verify the newly installed/repaired portions of the equipment.
B.3.2 As a rule of thumb, always verify from the immediate end-user the functionality and
performance of the repaired equipment, in much as end users are in best portion to
furnish all the intimation on the characteristic, performance and functionality of the
equipment.
B.4 SPECIFIC PROCEDURES:
B.4.1 Ascertain the completeness of the documentary requirements prior to the inspection of
the repair of the equipment.
B.4.2 Check whether the scope of works stated in the Pre-repair Evaluation Report by
management tally or match with the scope of works of the contract/job order/purchase
order/letter order.
B.4.3 Check/verify from the detailed breakdown of the scope of work, the bidding/as-built
plan/layout, accomplishment report and the Report of Waste Material (RWM)
whether the completeness of the works is in accordance with the specifications of the
contract/job order, etc.
B.4.3a From the bidding/as-built plan/layout, locate the portion under repair.
B.4.3b From the accomplishment reports check/verify the extent or percentage

of work.
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B.4.3c From the presentation of the waste materials and/or parts replaced
check/verify whether the repair and/or replacement was performed/
installed, particularly for those parts or components which cannot be
checked by ocular inspection.
B.4.4 Check/verify if the equipment is in good operating condition by observing the actual
test and the performance of the equipment in actual operation.
 Note: The Certificate of Sea Trial/Sea Worthiness of marine vessel or

Certificate of Airworthiness for aircraft is another assurance that the
equipment is in good operating condition.
B.4.5 In the case of aircrafts, check/verify from the Service Bulletin/Maintenance Manual,
the necessity of the repair or replacement of parts of the aircraft.
B.4.6 Check/verify whether the present scope of works are not covered and within the
Warranty period of the previous/past repairs.
B.4.7 Accomplish the attached Inspection Review Checklist for a more effective
inspection.
B.5 Based from the foregoing steps of procedures, prepare the post-repair inspection report using the
Inspection Report for Equipment and Facilities. This report shall be submitted within two (2)
working days from the date the inspection is complete.
C. INSPECTION OF INFRASTRUCTURE PROJECTS
C.1 INTRODUCTION
Under existing COA rules and regulations, government infrastructure projects (buildings,
roads, bridges, etc.) are subject to inspection for post-audit purposes basically to determine
whether the structure has complied with the contracted scope of work, the plans and
specifications, and whether the accomplishment as reported by an Agency is the actual physical
accomplishment.
In basic terms, inspection is concerned with verifying the quantity, quality and
workmanship of the infrastructure project or undertaking.
C.2 QUANTITY OR EXTENT OF WORK DONE
In this area, inspection is focused on determining the actual quantities of items of work or
extent of work accomplished for a certain project.
The Technical Audit Specialist (TAS) measures the dimensions (length, width, thickness)
of work items done which can be measured in order to compute the quantity accomplished for
each work item like, number of meters of galvanized iron pipe installed for water connection or
number of square meters of vinyl laid in flooring installation.
36
Consequently, the TAS computes the percentage of work accomplished. Computing for
the percentage of work accomplished for each item of work is necessary for project which are
bidded out in lump-sum cost like in construction of buildings.
C.3 QUALITY OF WORK
When inspection focuses on the quality of work, the TAS determines whether the
materials installed are of the same quality called for in the plans and specifications.
The TAS scrutinizes whether the items cited under Quantity or Extent of Work above have
met the required specifications.
 This scope will be discussed in the topic – Procedure in the validation of the claimed
Accomplishment.
He asks himself for instance, questions like: (1) What are the water pipe made of? (2) Is it
made of galvanized iron as called for in the specifications and plans? (3) Does it have an outside
diameter of 2” and its thickness schedule 40 as required?
The TAS needs also to confirm if the vinyl floor tiles, are of the same color and thickness
as required in the specifications.
For both materials cited, samples may be tested for validation.
C.4 WORMANSHIP
Workmanship reflects the art or skill in making or producing something. So when

inspection is focused on workmanship, the TAS assesses the fitnesse, attention to details
delicateness and general taste applied in the production, manufacture or construction of a project
or undertaking as described by the specifications in the contract or order.
LIMITING CONDITIONS
Because the inspection activity will be done during post-audit, the following conditions
should be borne in mind when using the inspection procedures described in this guidelines:
1. The procedures described herein first presupposes that the work items can still be
verified or examined.
2. If inspection of certain work items is no longer possible without damaging the

completed works, the TAS may have to resort to relying upon documentations done
by the engineers like referring to the Engineer’s logbook which is a daily record of
activities, problems, instructions given, etc. on the project.
3. That actual taking of material samples for quality tests may also be no longer
possible, hence he may rely upon the test results or mill certificate of tests submitted
by the implementing agency.
37
4. Procedures described are merely meant to generally guide in inspection. Other
procedures or techniques maybe employed by him provided they have been proven
to be logical and acceptable engineering practice.
C.5 GENERAL INSPECTION PROCEDURES
The inspection activities may be divided into the following general stages:
1. Preparatory Stage – the stage where the agency forwards the request for inspection to the
auditor who then makes a request for inspection to the TSG Head or the TSU. The
documents are then forwarded to the division chief who assigns it to the section head.
The section head then assigns the request for inspection to the TAS who will
conduct the inspection. The TAS familiarizes himself/herself with the project. He/she
reviews the approved as-built plans, breakdown of the contract cost submitted and checks
if the original contract, variation order (if any) and Certificate of Completion and
Acceptance and test results are in order. If inspection is for the necessity of variation
order, the TAS reviews the revised plans and specifications, detailed breakdown of the
variation order and copy of the Project Engineer’s Report supporting the necessity of the
issuance of the variation order. The auditor is informed of the date when inspection is
going to be conducted with a request that the agency’s authorized representative be made
available during ocular inspection.
2. Ocular Inspection Stage – the stage where the TAS actually conducts the ocular
inspection. He/she checks whether the design requirements for the project has been
complied with using the plans, specifications and accomplishment reports with it’s
detailed breakdown based on the approved contract cost. He/she is accompanied by the
agency’s authorized representative who is knowledgeable on the project and who may
answer queries on any discrepancies or changes noted during ocular inspection.
3. Reporting Stage – the stage where the TAS who conducted the inspection prepares and
submits the inspection report. He/she states in his/her report the project and location,
contracting parties and reference documents (original contract, supplemental agreement,
change order/extra work order) during inspection proper. Inspection activities such as
results of test/analysis performed, findings and observations, persons/personnel (project
engineer or agency authorized representative) present at the time of inspection and
conditions/ circumstances attendant to inspection are also included in his/her report.
He/she re-checks and computes the quantity reported in the accomplishment report using
the plans and agency’s detailed cost breakdown.
If during the course of inspection he/she noted any deviation from the project’s
requirements, the equivalent cost is computed and noted in the inspection report. He/she
then submits his/her report to the section head for checking and verification.
The Section Head focuses on the reference documents, inspection activities and
findings and observations stated in the inspection report. He/she notes the time elapsed on
the receipt of request/referral and conduct of inspection.
38
The Division Chief looks at and evaluate the contents of the inspection prepared
by the TAS and reviewed by the Section/TSG Head, respectively.
C.6 SPECIFIC INSPECTION PROCEDURES
C.6.1 Earthworks
A much closer relationship between inspection, design, and construction is

required for earthwork than is needed in other fields of engineering. In earthwork
construction, the processes by which an acceptable fill is produced are performed in the
field.
The adequacy of earthwork construction must be accomplished by visual

examination, measurement and by testing. Typical inspection functions for earthwork
include the determination that the material is uniform and free from organic matter or
trash. Under earthworks are excavation/backfilling.
C.6.1.1 As to quality of materials
C.6.1.1.1 As to quality of materials
 See if the backfill materials are free of stones larger than 2”, roots and
organic materials.
 Ask for a copy of the document or certification of approval by the Project

Engineer on the backfill materials used.
 Ask for a copy of the test performed on compacting the backfill materials
and compare results with requirements in the specifications.
C.6.1.1.2 As to workmanship
 Verify whether or not the excavation works are to be desired elevation, and
dimensions as called for in the plans.
 Verify whether or not the bottoms of excavation are level, free from loose
materials and at the required level.
Types of Soil Test Performed:

1. Grading
2. Liquid Limit
3. Plastic Limit
4. Shrinkage Limit
5. Moisture Content
6. Compaction (Proctor)
7. Compaction (Modified)
8. California Bearing Ratio
9. Penetration (CBR)
39
10. Swell (CBR)
11. Specific Gravity
12. Unit Weight (Undisturbed)
13. Unit Weight (disturbed)
14. Combined Sieve and Hydrometer
15. Consolidation
16. Consolidation of wet and dry specimen under a 10 psi unit load (correction factor
for “k” value)
17. Direct Shear
18. Direct Shear one Loading
19. Triaxial Compression
20. Triaxial Compression one Loading
21. Unconfined Compression per test
22. Compression including molding (Soil Stabilization)
23. Absorption (Soil Stabilization per molded specimen)
24. Wash loss
C.6.2 Bituminous Pavement
Require the agency engineer to submit the complete series of test

results on samples to determine that the pavement is properly constructed.
Test sections are usually required to be constructed before full

operations are started for large pavements; otherwise, test sections are
constructed as required by the project specifications.
Any unsatisfactory section constructed in an area of the permanent

work should be removed and replaced.
C.6.2.2 As to workmanship
 Check final finish or pavement to assure that voids or scars are not left in
the pavement.
 Check requirements for joints between old pavements and new ones, or for
cutting into old pavement.
 Check requirements for any patching of existing pavement.
Types of Test Performed:
1. Aggregates and Soil Aggregate

(For Subbase and surface courses)
a. Grading
b. Materials finer than No. 200 sieve
c. Combined sieve and hydrometer
40
d. Crushing
e. Unit weight, loose and rodded
f. Liquid Limit
g. Plastic Limit
h. Specific Gravity and absorption
i. Absorption
j. Specific Gravity
k. Moisture Content
l. Abrasion
m. California Bearing Ratio
n. Stripping
o. Trial Mix with asphalt, complete with Laboratory Compacted Density, Absorption,
Swell and Stability characteristics
p. Swell characteristics with bituminous materials
q. Percent Fractured Face
r. Soundness
s. Organic Impurities
2. For Bituminous Concrete
a. Penetration
b. Ductility
c. Softening Point
d. Float Test
e. Viscosity
1)Emulsified Asphalt
2)Cut-back, tar and petroleum products
f. Specific Gravity
g. Loss on Heating
h. Percent Bitumen
1)Solubility in Carbon Disulfide
2)Solubility in Carbon Tetrachloride
i. Spot Test
j. Flash and Fire Point
k. Cement Mixing
l. Sieve Test
m. Modified Miscibility
n. Ash Content
o. Water Content
p. Miscibility
q. Demusibility
r. Stone Coating
s. Settlement Test
t. Residue of Specified Penetration
3. For Bituminous Mixtures (including Rock Asphalt)
a. Extraction
b. Laboratory Compacted Density and Absorption
c. Density of Percent Voids of Compacted Mixtures
d. Marshall Stability
41
e. Field Density
4. For Chemical Composition
a. Lime, Limestone, clays, shales and slags

1)Chemical Analysis, per constituent
2)Loss in Ignition
3)Moisture Content
4)Residue
5)Other physical tests, same as in Hydraulic cement
b. Premolded Expansion Joint Filler
1)Absorption
2)Compression and Recovery
C.6.3 Concrete Pavement
C.6.3.1 As to quality of work
 Require the Agency Engineer to submit test results on aggregates and concrete.
 Compare test results with requirements in plans and specifications.
 Pavements will be checked for thickness by means of coring. The coring program
normally is set up and performed by the project laboratory and the inspector should be
familiar with results.
 Check for random cracks, breakage of concrete at the edges, and damage to keyways
or other load transfer devices occurring in pavements.
Types of Test Performed
1. Aggregates and Soil Aggregate

(For Subbase and surface courses)
a. Grading
b. Materials finer than No. 200 sieve
c. Combined sieve and hydrometer
d. Crushing
e. Unit Weight, Loose and Rodded
f. Liquid Limit
g. Plastic Limit
h. Specific Gravity and absorption
i. Absorption
j. Specific Gravity
k. Moisture Content
l. Abrasion
42
m. California Bearing Ratio
n. Stripping
o. Trial Mix with asphalt, complete with Laboratory Compacted Density, Absorption,
Swell and Stability characteristics
p. Swell characteristics with bituminous materials
q. Percent Fractured Face
r. Soundness
s. Organic Impurities.
2. Trial Mix with (Concrete Design) given cement factor
3. Trial Mix (Concrete Design) given strength
4. Air content of Fresh Mixed Concrete
5. Mortar Strength ( 7 days)
6. Particles with specific gravity less than 2.00
7. Clay Lumps in Aggregates
8. For Hydraulic Cement
a. Fineness by No. 200 Sieve
b. Specific Gravity
c. Normal Consistency
d. Time of setting by Gilmore Needles
e. Soundness by past Test
f. Soundness by Autoclave Expansion
g. Compressive Strength; 1 day
h. Compressive Strength; 3 days
i. Compressive Strength; 7 days
j. Compressive Strength; 28 days
k. Air Content
l. Loss on Ignition
m. Insoluble Residue
n. Sulfur Trioxide (Cement)
o. Magnesium Oxide
p. Silicon Dioxide
q. Ferric Oxide
r. Calcium Oxide
C.6.4 Reinforced Concrete Works
C.6.4.1 As to Quality of Materials

 Require the Agency Engineer to submit the test results performed for
certain batches of Portland cement, aggregates (course and fine
aggregates), and reinforcing steel bars and evaluate or read the results if
they complied with the required ASTM specifications.
 Ask for a copy of the test results performed on each class of concrete
mixed for a required strength and slump. These test are usually done for a
representative number of cubic meter concrete poured. Compare test
results with the requirements in the plans and specifications.
43
 Ask also for a copy of the mill certificate of tests or test performed on the
reinforcing steel bars and portland cement to determine if they conform
with the requirements in the specifications regarding tensile strength.
C.6.4.2 As to Workmanship
 Check that the remaining steel bars are free from rust, grease, defects or
kinks. Check also that they are accurately placed and adequately secure.
 If forms have been removed, check that concrete surfaces have required
finish per specifications and that it does not contain imperfections like
aggregate pockets or voids.
1. Trial Mix (Concrete Design) given cement factor

2. Trial Mix (Concrete Design) given strength
3. Air content of Fresh Mixed Concrete
4. Mortar Strength (7 days)
5. Particles with specific gravity less than 2.00
6. Clay lumps in aggregates
7. For Hydraulic Cement
8.
 Measure the gauges of the corrugated galvanized iron roofings, flashings, gutters and
ridge rolls installed using a metal sheet gauge.
 Compare the measurements taken with the requirement in the plans and specifications.
C.6.6.2 As to Workmanship
 Check if the joints and connections or welds of trusses have the required smooth
finish.
 Check if the roof framings are properly aligned and have the correct spacings.
 Check the side lappings, and lappings of G.I. roofings, ridge rolls and gutters follow
the lap distances indicated in the specifications and that they are held securely in
place.

1. Zinc Coating
2. Gauge Determination
44
3. Bending and Flaking Test
C.6.7 Finishes
C.6.7.1 Tile Works
C.6.7.1.1 As to quality of materials used
 Examine the kind of tile installed and compare with the requirements in the plans
and specifications. Note down any deviations observed.
 Check if the tiles installed are evenly smooth, clean and properly aligned.
 Check if wall tiles installed are perpendicular to the floor tiles.
 Watch out for tiles not properly adhering to the cement base.
Types of Tests Performed

1. Flexural strength
 Cement tiles 2 cm x 20 cm x 20 cm nominal size & under per 5 unit sample.
 Slabs 4 cm x 50 cm x 50 cm maximum nominal size per unit.
C.6.7.2 Wall Finish Works

C.6.7.2.1 As to quality of materials
 Check if installed wall finish are of the type (plywood, adobe, tec.) as required ion the
plans and specifications.
 Check the thickness of finish for compliance with specifications, if necessary.
C.6.7.2.2 As to Workmanship
 Check if the completed works have the required smooth finish and are truly vertical.
 See to it that the materials of the wall finishes are rigidly and securely positioned in
place.
C.6.7.3 Floor Finishes

C.6.7.3.1 As to quality of materials installed
 Check the kind or type of floor finish installed. Compare with the requirements of the
plans and specifications.
 Depending on the type of materilas used, measure the thickness and requirements in
the plans and specifications.
 Examine the area covered by the floor finishes and see if the materials have been
evenly installed and have the required smooth finish and are properly aligned.
 Check also whether or not the floor materials adequately adheres to the floor base.
C.6.8 Doors and Windows

 If plans and specifications call for plywood and wooden materials for doors and windows,
determine the kind of wood installed.
 Check also whether or not the floor materilas adequately adheres to the floor base.
 Examine if the doors and windows are rigidly anchored or set in place.
 See to it that all doors and windows are not warped, twisted, cracked or does not have other
visible imperfections.
45
 Find out if joints are rigid, fit and smooth.
C.6.9 Plumbing and Sewer Works

C.6.9.1 As to quality of materials installed
 Measure the outside diameters and thickness or schedules of galvanized iron pipes for the
water system.
 Check the type of fixtures installed.
 Compare findings with the requirements in the specifications.
 Ask for a copy of the mill certificate of tests on the materials for water and sewer.
 Check whether the pipelines, connectors, fixtures both for the water system and sewer
system are in the proper location as indicated in the plans, in correct alignment, and are
rigidly secured in place.
 Check for leaks along the pipelines specially at connecting points.
 See to it that the pipes and connectors are free of rust, cracks and other defects.
 Open and close faucets, valves, showers, etc. and see if they are normally functioning.
C.6.10Electrical Works
 If power has not yet been tapped, and the fixtures, panel boards, switches, etc. are not
yet in place, but only the conduits and/or electrical wires are installed in place, measure
the diameter and thickness of the conduits using a caliper and the diameter of the wire
using a wire gauge.
 Compare your measurements with the requirements in the specifications.
 Check the type, dimensions, and other characteristics of the fixtures, panels and boards,
switches and outlets installed and compare them with the requirements in the
specifications and plans.
 Check whether or not outlets and switches are installed neatly on walls and are secure in
place.
 Check for cracks on the walls or other imperfections, if any.
C.6.11Painting and Varnishing

C.6.11.1 As to quality of work
 Check that the paint applied on the surfaces are of the number of coats required. Usually
painting requires at least three coats and verify if this was done.
 Visually examine the painted surfaces to see that they are not too thin and transparent to
see through the wood, concrete or metal surface.
 To double check, refer to the engineers logbook for references on painting job. Painting
surfaces are allowed to dry for 24 hours before the next coat is applied.
 Ask for as a copy of the manufacturers certificate to ascertain that the painting materials
passed the required classifications.
 Check whether or not the accomplished paint surface are evenly applied, of uniform
thickness, free from brush marks, lumps, discoloration and other defects.
1. Paint composition of ready mixed paint
46
2.Pigment composition of each constituent
3.Analysis of varnish
4.Analysis of Aluminum Pigment
5.Analysis of Linseed Oil
6.Analysis of Reflectorized (Beaded)
a. Traffic Paints Type I (White)
b. Traffic Paints Type I (Yellow)
c. Traffic Paints Type II (White)
d. Traffic Paints Type II (Yellow)
 Note: Copy of test results submitted by the agency are
47

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I.

1. INTRODUCTION – Inspection in General

3.1 Technical Personnel

- Aircraft, its accessories and components

3.1.3 Post-repair inspection of vehicles, equipment/facility or other property involving an amount

3.2 Non-Technical Personnel

3.2.1 Inspection of deliveries of supplies and materials:

- Accountable forms and other government forms

3.2.2 Post-repair inspection of vehicle equipment/facility or other property involving an

4. REQUEST FOR INSPECTION

5. REVIEW OF INSPECTION REPORT

5.1 Responsibilities of Officers Reviewing the Report Rendered:

5.1.1 Section Head/TSG Head

The Section/TSG Head signs the appropriate section of the report.

NOTE: For TSGs

5.1.2 Division Chief

To Technical Audit Specialist/Personnel assigned to perform inspection:

To Chief Technical Audit Specialist/Personnel making the over-all review.

LETTER CODE OF TSO DIVISIONS AND TECHNICAL SERVICES GROUP

Republic of the Philippines

TSO Reference No: ________________________

Submitted Document/Number Date Amount

___ ___ ___ 1. Purchase/Job Order No.____ __/__/__ _________

___ ___ ___ 2. Invoice No.________ __/__/__ _________

___ ___ ___ 3. Certificate of Acceptance __/__/__ _________

___ ___ ___ 4. Purchase/Job Order No.____ __/__/__ _________

___ ___ ___ 5. Standards (BPS, PS or ISO, Brochure, Catalogue)

___ ___ ___ 6. Others: _______________________________________

B.1 Site of Inspection: ________________________________________

B.2 Items Inspected Qty. Particulars/Description

______________________ _______ ___________________________

______________________ _______ ___________________________

______________________ _______ ___________________________

______________________ _______ ___________________________

______________________ _______ ___________________________

B.3 Content/Component Evaluation

PO/Brochure Specification Evaluation Result Comments

_________________________ __________________ ____________

_________________________ __________________ ____________

_________________________ __________________ ____________

_________________________ __________________ ____________

C. FINDINGS (Statements on Conformance or non-conformance with specifications including

D. PERSONS/PERSONNEL PRESENT AT THE TIME OF INSPECTION.

Name Position/Designation Signature

______________________ ______________________ _________________

______________________ ______________________ __________________

______________________ ______________________ __________________

______________________ ______________________ __________________

E. CONDITIONS/CIRCUMSTANCES ATTENDANT TO INSPECTION.

F.1 Receipt of Request/Referral Date Initial Days Elapsed

F.1.1 Latest Date to submit

this IR __/__/__ _________ ____________

F.1.2 Receipt by TAS __/__/__ _________ ____________

F.1.3 Receipt by TSG/

F.1.4 Receipt by Division

F.1.5 Receipt by TSO __/__/__ _________ ____________

F.1.6 Receipt by Auditor __/__/__ _________ ____________

F.2 Conduct of Inspection

F.2.1 Inspection Completed __/__/__ _________ ____________

F.2.1 Inspection Commenced __/__/__ _________ ____________

F.3 Review of Inspection Report

F.3.1 Signed by Director

F.3.2 Receipt by TSO OD __/__/__ _________ ____________

F.3.3 Receipt by Division

_ _ _ 1. Purchase/Job Order No. // _________

_ _ _ 2. Invoice No. // _____

_ _ _ 3. Certificate of Acceptance // _________

_ _ _ 4. Purchase/Job Order No. // _________

_ _ ___ 5. Standards (BPS, PS or ISO, Brochure, Catalogue)

_ _ _ 6. Others: _____________________________________

__________________ _ _________________________

__________________ _ _________________________

__________________ _ _________________________

__________________ _ _________________________

__________________ _ _________________________

___________

___________

___________

___________

____ _

__

__

__

this IR // _ ______

F.1.2 Receipt by TAS // _ ______

F.1.5 Receipt by TSO // _ ______

F.1.6 Receipt by Auditor // _ ______

F.2.1 Inspection Completed // _ ______

F.2.1 Inspection Commenced // _ ______

F.3.2 Receipt by TSO OD // _ ______

2. Invoice No. _/_/_ ___________

3. Certificate of Acceptance _/_/_ ___________

__5. Standards (BPS, PS or ISO, Brochure, Catalogue)

__6. Technical Plans/Drawings

__7. Cost Breakdown

8. Pre-Repair Evaluation _/_/_

9. Report of Waste Materials _/_/_

10. Pre-Repair Evaluation _/_/_

11. Others: _____________________________________________

_ _

_ _

_ _

_ _

_

_________________ _ ___

_________________ _ ___

________________ _ ____

________________ _ ____

________________ _ ____

this IR // _

F.1.2.Receipt by TAS // _

Section head // _

Chief // _

F.1.5.Receipt by TSO // _

F.1.6. Receipt by Auditor // _

F.2.1. Inspection Completed // _

F.2.2. Inspection Commenced // _

(Ind. Of this IR) // _

F.3.2. Receipt by TSO OD // _

Chief // _

Section head // _

Office Concerned // _

Goods Actually Became Available for Inspection : //__ : :