COA FINDING 2010
The required number of players in a basketball team is 12, and the needed number of basketballs for a team in the entire period of practice is 3 at the most. Hence, if there are 10,000 participants, the number of teams would be 833.
For these number of teams with 3 required basketballs per team, the total requirement would only be 2,500 basketballs.
The purchase therefore of 10,000 basketballs for 10,000 target participants, or one for each participant is not justifiable.
Had the donation been made judiciously, the City Government could have only purchased 2,500 basketballs and expended P 475,000, instead of P 1,900,00.00. The purchased were not included in the final APP.