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     procurement [Section 3 of the Revised Implementing Rules and Regulation (IRR) of
     R.A. No. 9184].

6.4. We audited the procurement of various motor vehicles and heavy equipment totaling
     ₱53,093,447.66, focusing mainly on the compliance with the procedural and
     documentary requirements as required under regulations. The details are as follows:

        Disbursement
                               Date                Vehicle                  Cost
        Voucher No.
      100-2024-01-0014        1/16/24     Vehicle Brand New             ₱1,895,000.00
                                          1 Unit Pick-up Brand
      100-2024-02-0020        1/23/24                                     2,100,000.00
                                          New
                                          1 Unit Brand New 4x4
      100-2024-02-0038        2/6/24                                      1,999,000.00
                                          Pick-up Truck
                                          1 Unit Pick-up Truck,
      100-2023-12-1321        4/16/24                                     1,775,000.00
                                          Strada GSL 4WD M/T
                                          1 Unit Transport Vehicle
      100-2024-01-0015        5/28/24                                     1,960,000.00
                                          Brand New
                                          1 Unit 10-Wheeler B
      100-2024-60-0024        5/28/24                                     7,470,000.00
                                          New Self -Loading Truck
                                          1 Unit Utility Vehicle
      100-2024-02-0080        5/29/24                                     2,299,000.00
                                          2.4D 4WD at - 2023
                                          1 Unit Motor Vehicle
      100-2024-07-0449        6/20/24                                     1,950,000.00
                                          Van
                                          2 units Vehicle Brand
      100-2024-10-0775        6/27/24                                     3,970,000.00
                                          New Van
                                          3 Units Toyota Hi-Lux 2-
      100-2024-06-0296        6/28/24                                     9,078,447.66
                                          8 Conquest 4x4
                                          1 Unit Transport Vehicle
      100-2024-07-0484        7/1/24      4x4 Brand New, KIA              1,798,000.00
                                          K2500
                                          3 Units Toyota Hi-Lux 2-
      100-2024-06-0285        7/22/24                                     8,800,000.00
                                          8 Conquest 4x4
                                          1 Unit Brand New
      100-2024-10-0775        9/11/24     Payloader,        XCMG          7,999,000.00
                                          ZL50GN Wheel Loader
                                                              Total    ₱53,093,447.66

6.5. Our verification of the documents supporting the said procurements showed multiple
     lacking requisites to support the BAC’s performance of the required procedures
     mandated under R.A. No. 9184. These lacking documents are detailed in Appendix
     I, and summarized as follows:

     1) Minutes of the pre-procurement conference in accordance with Section 20.2 of
        the Revised IRR (for those above ₱2 million)
     2) Bid evaluation report


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