Republic of the Philippines

DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS

MASBATE III
District Engineering Office
REGIONAL OFFICE V
San Fernando, Masbate

September 18, 2018

Ms. MARILOU A. NAVEA

State Auditor III
Commission on Audit
DPWH Masbate 3rd District Engineering Office
San Fernando, Masbate

Dear Ms. Navea:

Respectfully forwarded the herein set of documents containing the Report of

Inspection/Findings/Recommendations and Appraisal of Unserviceable Property (IIRUP)
submitted by the Regional Inspectorate Team Disposal of Non-Serviceable Equipment
and Waste Material for your information and comments, in compliance with Section 79 of
P.D. 1445.

Very truly yours,

WALTER F. LUBIANO
District Engineer