32. Section 10 of RA No. 9184 mandates that all procurement be conducted through
Competitive Bidding, except as stipulated in Article XVI of this Act.
33. Article XVI, Section 48 of the same law, states that subject to the prior approval of the
Head of the Procuring Entity or his duly authorized representative and whenever
justified by the conditions provided under RA 9184, the Procuring Entity may, in order
to promote economy and efficiency, resort to alternative methods of procurement.
34. The post-audit of disbursement vouchers (DVs) conducted on a sampling basis revealed
that the procurement of goods and services totaling ₱482,811.45 (Annex A) was paid
from the General Fund (GF) as reimbursements to the following officials and
employees:
Name Position Amount
Hon. Manuel Jose C. Sycip Municipal Mayor ₱ 96,460.00
Ms. Arlene Chary I. Pontinez Municipal Treasurer 77,469.70
Mr. Arnie T. Basay OIC- MAO 3,318.00
Ms. Chadee S. Baena Municipal Assessor 4,525.50
Dr. Erick Jude T. Briones Municipal Health Officer 13,020.00
Mr. John John S. Alabata Tourism Officer 1,000.00
Ms. Juvy A. Simbulas Municipal Treasurer 5,785.00
Ms. Lalaine J. Songcayauon Acting-MPDC 4,800.00
Ms. Lara Flynn B. Mercado HRMO 103,010.25
Ms. Marie Jun O. Maturan Municipal Accountant 71,146.00
Ms. Nerisa J. Dini-Ay MSWDO 71,900.00
Engr. Rene C. Belga Municipal Engineer 13,000.00
Ms. Riza Mae Orillan RCC II 13,9950.00
Ms. Valerie T. Uy Municipal Budget Officer 2,700.00
Total ₱ 482,811.45
35. The practice of procuring goods and services through reimbursement is not among the
methods authorized under RA 9184. The absence of competitive bidding or duly
approved alternative procurement methods undermines the principles of transparency
and competitiveness and exposes the agency to risks of inefficiency, overpricing, and
potential misuse of public funds. It also weakens internal controls and diminishes the
integrity of the procurement process.
36. We recommend and the members of the Bids and Awards Committee (BAC)
agreed to strictly comply with the procurement procedures prescribed under RA
9184 and its Implementing Rules and Regulations, and ensure that all future
procurement activities are undertaken through competitive bidding or duly
approved alternative methods. Reimbursements should be limited to exceptional
and duly justified cases supported by complete documentation and prior
authorization from the Head of the Procuring Entity.
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