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Manila Bulletin devider Philippines devider National devider COA affirms non-payment by Ifugao province of P14.6-M to a construction firm

COA affirms non-payment by Ifugao province of P14.6-M to a construction firm

Published Jun 16, 2025 02:03 pm
The Commission on Audit (COA) has denied for lack of merit the P14.6 million in retention money and performance security claimed by LSD Construction and Supplies from Ifugao province on a farm-to-market road improvement project.
When the project expired, the contract was terminated on Sept. 3, 2029.
Case records showed that LSD Construction failed to comply with the conditions given for the continuation of the contract.
At the time the contract was terminated, the same records showed that the work accomplishment of LSD was only 28.489 percent and the company was paid P44,600,296.21 instead of the P186,928,586.56 that was in the contract.
LSD Construction, through its Vice President for Operations Michael J. David, sought in 2020 the payment of P14,671,837.83 retention money and performance security arising from its contract, which the firm claimed was mutually terminated.
When the province of Ifugao failed to pay, LSD Construction filed a petition for money claim before the COA on Oct. 6, 2022. It said the province had no legal or factual basis to deduct the 10 percent retention money from the payments it made.
In resolving the issue, the COA found LSD Construction’s arguments unmeritorious since the contract with the firm was terminated due to its failure to complete the farm-to-market road project past the contract term expiration.
The province is correct in forfeiting and retaining the performance security and retention money, respectively, the COA ruled.
The seven-page decision was signed by Chairperson Gamaliel A. Cordoba and Commissioners Roland Cafe Pondoc and Mario G. Lipana.
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