A COUNCILOR has sought an investigation into Cebu City Government infrastructure projects worth P432 million after state auditors flagged the failure to submit technical documents despite repeated requests.
Councilor Jose Lorenzo Abellanosa proposed a resolution asking the City Council’s committee on infrastructure to investigate the Department of Engineering and Public Works (DEPW), City Engineer’s Office and other officials who may be responsible for the missing records.
The P432 million refers to the value of the infrastructure projects covered by the documentation issue. It does not mean the Commission on Audit (COA) found that P432 million was missing or misused. The proposed resolution also makes no finding of wrongdoing against any official or contractor.
Audit issue
According to Abellanosa’s resolution, COA could not complete its technical evaluation of the projects because several required records were unavailable.
COA formally requested the documents from the DEPW in August 2025 and again in March 2026, the resolution said.
Without the records, auditors could not fully determine whether project costs were reasonable, schedules were realistic or procurement and implementation requirements had been followed.
The resolution said the projects were implemented under the previous city administration.
Missing records
Among the documents cited in the resolution are detailed unit price analyses (Dupa), bills of quantities, breakdowns of contract costs, variation orders, program evaluation and review technique/critical path method (Pert/CPM) network diagrams, and complete sets of approved plans and drawings.
Each document provides information auditors need to examine how a project was planned, priced and carried out.
A Dupa shows how the unit cost of specific work is calculated, while a bill of quantities lists the work and the quantities required for a project.
A breakdown of contract costs shows how the contract price is distributed. Variation orders record approved changes to the original scope, quantities or cost of a project.
Pert/CPM diagrams show the sequence and timing of project activities, allowing auditors to assess the project schedule. Approved plans and drawings provide the technical basis for checking what was supposed to be built.
Why records matter
The technical records allow COA to compare what was planned and contracted with what was implemented.
Their absence does not by itself establish that a project was overpriced, irregular or improperly built. Instead, it limits the auditors’ ability to determine whether costs, schedules and implementation complied with requirements.
Abellanosa wants the council to find out why the records remained unavailable despite COA’s requests and whether weaknesses in the Cebu City Government’s recordkeeping or project management contributed to the problem.
His proposed resolution cites Article 11, Section 1 of the 1987 Constitution, which declares that public office is a public trust. It also cites Republic Act (RA) 7160, or the Local Government Code of 1991. Section 3(j) calls for mechanisms to strengthen the accountability of local government units to their constituents.
Section 477 of RA 7160 assigns the local engineer duties that include engineering investigations and surveys, engineering designs, feasibility studies and project management.
Next steps
Abellanosa wants the committee on infrastructure to investigate the DEPW, City Engineer’s Office and other officials who may have been responsible for keeping or submitting the records.
The proposed resolution also calls on the DEPW and City Engineer’s Office, in coordination with the Bids and Awards Committee (BAC), to submit the missing documents and comply with COA rules and regulations.
The inquiry would also look into measures to prevent similar documentation deficiencies in future infrastructure projects.
The resolution still has to go through the council’s legislative process. If approved, copies will be furnished to the Office of the City Mayor, City Engineer’s Office, DEPW, BAC, committee on infrastructure and other concerned offices. /CAV