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COA orders Iloilo province to pay for construction materials delivered in 2021

Published Feb 7, 2026 02:47 pm
The Commission on Audit (COA) has ordered the Iloilo provincial government to pay Conquest Construction Supply and Parts (CCSP) P458,394.41 for the construction materials delivered in 2021.
In its decision, the COA said: "Undoubtedly, the province benefited from the deliveries. The claim is substantiated with the required documentation; thus, payment should be allowed since it is a valid obligation of the province. To deny the claim would result in the province's unjust enrichment at the expense of the claimant."
Case records showed that CCSP delivered various construction materials to the province of Iloilo on Nov. 9, 16, and 26, 2021 with a contract price of P459,576.18.
The province failed to pay the deliveries. It admitted on Nov. 15, 2022 that it was unable to pay because the amount was not included in the obligations/payables of the province for 2021.
However, in granting the plea for payment, the COA said the imposition of P1,181.77 for the delay incurred in the delivery of the materials must be deducted, and thus, the total amount to be paid to CCSP should be P458,394.41.
The five-page ruling was signed by Chairperson Gamaliel A. Cordoba and Commissioners Roland Cafe Pondoc and Mario G. Lipana.
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