CTA En Banc Resolution No. 4-2023

October 27, 2023 CTA EN BANC RESOLUTION NO. 4-2023 WHEREAS , on 09 February 2022, the Court of Tax Appeals (CTA) and the Department of Public Works and Highways-National Capital Region (DPWH-NCR) entered into a Memorandum of Agreement ("Original MOA") for the full implementation of the construction of a Six (6)-Storey Building with One (1) Basement Parking or the CTA Building III (hereinafter called the "Project" ) with a total allocated budget for the CTA's Capital Outlay under Building and Structures Outlay of P343,499,633.31; HSAcaE WHEREAS , in a Letter dated 17 March 2022, the DPWH-NCR, through then Regional Director Nomer Abel P. Canlas (RD Canlas) , informed the CTA that the total construction cost to complete CTA Building III as per the Original MOA is estimated at P437,200,000.00 and an additional amount of P96,000,000.00 is needed to complete the Project; WHEREAS , the DPWH-NCR conducted a public bidding for the said Project and awarded the same to St. Gerrard Construction General Contractor & Development Corporation (St. Gerrard) for a contract price of P328,060,808.53; WHEREAS , there is an excess of P15,438,824.78 in the approved budget per Original MOA of P343,499,633.31 relative to the total contract price of P328,060,808.53; WHEREAS , in a Letter dated 05 May 2023, the DPWH-NCR, through Regional Director Loreta M. Malaluan (RD Malaluan) submitted a Program of Works (POW) /Budget Cost dated 04 May 2023, with Detailed Unit Price Analysis (DUPA) , for work items under Phase 2 of the Project, indicating an increased total estimated construction cost to complete the Project amounting to P105,668,577.80 (relative to the previous estimate of P96,000,000.00); WHEREAS , on 04 September 2023, the Court En Banc approved the 14 August 2023 version of the draft Supplemental MOA but only in relation to the application of the excess amount of P15,438,824.78 towards the additional construction cost for Phase 2 of the Project for the unfunded items in the Original MOA; WHEREAS , 04 October 2023, the 2nd Executive Committee (Execom) routed the draft Supplemental MOA to the members of the Court En Banc , for review, comments and/or suggestions, per the directive of Presiding Justice Roman G. del Rosario; WHEREAS , on 05 October 2023, the Execom's Technical Working Group (TWG) received the DPWH-NCR's updated POW/Budget Cost dated 27 September 2023, with DUPA, indicating a further increased total estimated construction cost to complete the Project amounting to P109,201,925.13 , adjusted to update certain costs items (as of the 2nd Quarter of 2023 price index) and include an additional cost item covered by Arce Bailon Arce Architects' ( ABAA 's) Bill of Quantities (BOQ) but was not part of DPWH-NCR's earlier POW/Budget Cost; AScHCD WHEREAS , on 12 October 2023, the Execom's TWG met with representatives from DPWH-NCR's Planning and Design Division to discuss the details of the updated POW/Budget Cost dated 27 September 2023 and confirm the necessity of the adjustments to certain cost items, namely, Occupational Safety & Health Program, Mobilization/Demobilization and Glass and Glazing, as well as the additional cost item for Glass Fiber (Supply and Installation of Glass Fiber Reinforced Concrete [GFRC] ); WHEREAS , on 18 October 2023, the Execom's TWG met with representatives from DPWH-NCR's Planning and Design, Construction, Legal and Accounting Divisions at the DPWH-NCR's Office, 2nd St., Port Area, Manila, to discuss and gather feedback on the provisions of the draft Supplemental MOA; WHEREAS , 25 October 2023, the Execom routed the latest version of the draft Supplemental MOA to the members of the Court En Banc , for final review and approval; NOW THEREFORE , the Court En Banc RESOLVES , as it is hereby RESOLVED , to APPROVE the 25 October 2023 version of the draft Supplemental MOA. RESOLVED FURTHER , to AUTHORIZE Dir. Elsie R. Tiauzon-Forteza, Chief of Office of the Office of Administrative and Finance Services (OAFS) , to sign the aforementioned Supplemental MOA on behalf of the Court. Issued this 27th day of October 2023. (SGD.) ROMAN G. DEL ROSARIO Presiding Justice (SGD.) MA. BELEN M. RINGPIS-LIBAN Associate Justice (SGD.) CATHERINE T. MANAHAN Associate Justice (SGD.) JEAN MARIE A. BACORRO-VILLENA Associate Justice On Leave MARIA ROWENA MODESTO-SAN PEDRO Associate Justice (SGD.) MARIAN IVY F. REYES-FAJARDO Associate Justice (SGD.) LANEE S. CUI-DAVID Associate Justice (SGD.) CORAZON G. FERRER-FLORES Associate Justice (SGD.) HENRY S. ANGELES Associate Justice