13.1 Section 4(6) of PD No. 1445 expressly states that “Claims against government
funds shall be supported with complete documentation.”
13.2 Further, as a policy of the State, the same PD provides that it is the responsibility
of the head of the agency concerned to ensure that government resources are
managed, expended, or utilized in accordance with law and regulations and
safeguarded against loss or wastage through illegal or improper disposition, to
ensure efficiency, economy, and effectiveness in the operations of the
government.
13.3 Post-audit of disbursement vouchers (DVs) pertaining to the procurement of
various goods, materials, and supplies totaling ₱3,456,340.65 showed that these
were purchased through competitive bidding and negotiated procurement - two
failed biddings, small value procurement, and shopping. A perusal of the
documents attached to support the various purchases, however, showed that these
lack the necessary documents, viz:
13.3.1 Purchases totaling ₱3,456,340.65 were not supported by the required
documentation for competitive bidding, negotiated procurement - two
failed biddings, small value procurement, and shopping, as provided in
Sections 23.1 and 25.2, and Item II of Appendix A of Annex H of the
Revised IRR of RA No. 9184 (See Annex A for details).
13.3.1.1. Section 23.1 instructs the Bid and Awards Committee (BAC) to
require the submission of the following eligibility requirements:
• Registration certificate from Securities and Exchange
Commission (SEC), Department of Trade and Industry (DTI)
for sole proprietorship, or Cooperative Development
Authority (CDA) for cooperatives;
• Mayor’s/ Business permit;
• Tax clearance, as finally reviewed and approved by the
Bureau of Internal Revenue (BIR); and
• The prospective bidder’s audited financial statements,
stamped “received” by the BIR or its duly accredited and
authorized institutions, for the preceding calendar year which
should not be earlier than two (2) years from the date of bid
submission.
13.3.1.2. Additionally, Section 25.2 provides the documentary
requirements for the technical component of the bid. Item a
hereof directs the BAC to require the submission of these
technical information/documents before issuance of the Notice
of Award or prior to payment:
i) PhilGEPS Certificate of Registration (COR) and
membership;
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