5.8.3. Thru the City Accountant, fully disclose the Confidential and Intelligence
Funds liquidation status in the Notes to the Financial Statements; and
5.8.4. Thru the City Accountant, maintain updated index cards for cash
advances and submit the quarterly report with all required information
on or before the 5th day following the end of each quarter.
5.9. The City Mayor issued an Office Order directing the City Accountant to swiftly
address the foregoing recommendations. The City also assured its compliance
thereto, including the on-going follow up and sending of demand letters for
unliquidated cash advances. The updated report will be furnished to the Team once
available.
Incomplete documentation to support the purchase of various vehicles - ₱53,093,447.66
6. The City, through its Bids and Awards Committee (BAC), did not fully substantiate
its observance of the rules and regulations in the purchase of various transportation
and heavy equipment totaling ₱53,093,447.66, deviating from the pertinent
requirements of Republic Act (R.A.) No. 9184 and P.D. No. 1445, thereby posing a
risk to the propriety of the disbursements made, as well as the integrity of similar
transactions that go through the procurement process prescribed under the
procurement law.
6.1. Section 4 of P.D. No. 1445 sets the fundamental principles governing financial
transactions and operations of any government agency and states, among others, that
“Claims against government funds shall be supported with complete
documentation.”
6.2. Republic Act No. 9184 1 clearly stipulates that, as a general rule, the Procuring
Entities shall adopt public bidding as the general mode of procurement and shall see
to it that the procurement program is consistent with the commitment of the
government to the principles of transparency, competitiveness, accountability,
equity, efficiency, and economy in its procurement process. Aside from R.A. No.
9184, the documentary requirements in the procurement of motor vehicles are
likewise stipulated in COA Circular No. 2012-001 dated June 14, 2012.
6.3. In the bidding stage, we emphasize the importance of the Bid Evaluation Report and
the Post-Qualification Evaluation Summary Report that shows the checklist on the
details of the evaluation made using the non-discretionary “pass/fail” criterion. The
integrity of the report is solely dependent on the available documents which support
the information contained therein, in keeping with the governing principles of
transparency, accountability, equity and competitiveness on government
1
R.A. No. 12009 or the New Government Procurement Act was passed into law on 20 July 2024.
The transactions covered herein occurred prior to the effectivity of the said law, hence the reference
to R.A. No. 9184.
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