A B737-700 HAD LOGBOOK MAINT RELEASE SIGNED AND READY FOR DEP WHEN FO RPTED WINDMILL SAND BAGS STILL IN ENGS.

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FLT CREW ARRIVED FOR AN EARLY DEP. THE ACFT LOGBOOK HAD APPROPRIATE SIGNOFFS FOR 'ETOPS SVC CHK' AND MEL 26-14-1A (AFT CARGO FIRE LOOP B) AND OVERNIGHT CLEANING. THE LOG ALSO INDICATED THAT WINDMILL BAGS HAD BEEN REMOVED AND ACCOMPLISHED AND SIGNED OFF BY MECHANIC. THE FO RETURNED TO THE COCKPIT AND INFORMED ME THAT BOTH WINDMILL BAGS WERE STILL INSTALLED ON BOTH ENGS #1 AND #2. THE CREW AND AIRPLANE WERE READY FOR PUSHBACK. ALMOST 19 MINUTES AFTER CALLING FOR A MECHANIC; MECHANIC ARRIVED AND SIGNED OFF THE WRITE UP OF WINDMILL BAGS STILL BEING INSTALLED. BAGS WERE REMOVED BEFORE MECHANIC ARRIVED (I PERSONALLY CHKED). PUSH BACK WAS ACCOMPLISHED. THIS IS ANOTHER POTENTIAL SAFETY ISSUE. HYPOTHETICALLY; IF A FO HAD RUSHED DURING HIS PREFLT DURING THE HOURS OF DARKNESS; HE MIGHT NOT SEE THE SANDBAGS LEADING TO A LARGE PROB DURING ENG START. IN ESSENCE; THIS CAUSES ME CONCERN AS TO WHY WRITE UPS ARE BEING ENTERED INTO THE LOGBOOK WITHOUT ACTUALLY HAVING DONE THE WORK. WHAT ELSE DID THE MECHANIC SIGN OFF AND NOT ACCOMPLISH? WHAT QUALITY OF MAINT OUTSOURCING IS THE COMPANY ACTUALLY BEING PROVIDED?