7.6 In CY 2024, the Municipality conducted at least nine procurement activities totaling
₱548,234.00 through Negotiated Procurement–Small Value Procurement, charged to
their Local Disaster Risk Reduction and Management Fund (LDRRMF). These are
covered by the following reference documents and particulars:
Date DV No. Item Description Amount
Various supplies to be used for the
3-day Basic Ropemanship, High and
Low Angle Rescue, and First Aid
05-24-24 100-2024-05-4241 Training ₱ 11,400.00
Meals and snacks for the 3-day
Basic Ropemanship, High and Low
Angle Rescue, and First Aid
06-03-24 100-2024-05-4258 Training 42,000.00
08-08-24 100-2024-08-5213 Chainsaw 99,500.00
08-09-24 100-2024-08-5214 Rubber boat trailer 94,500.00
09-30-24 100-2024-09-5645 Supplies and materials 97,134.00
DRRM signage and information
board to be used in the LDRRM
11-28-24 100-2024-11-6100 operations center 59,800.00
DRRM label for the temporary
12-11-24 100-2024-12-6270 shelter facility 40,250.00
Meals and snacks during the
conduct of 5-day Water Rescue and
Basic First Aid Training on Dec. 2-
1-13-25 100-2024-12-6487 6, 2024 87,500.00
Snacks for the participants during
the conduct of the 4th Quarter
National Simultaneous Earthquake
1-15-25 100-2024-12-6536 Drill on Nov. 14, 2024 16,150.00
Total ₱ 548,234.00
7.7 Our review of the related Disbursement Vouchers (DVs) and their supporting
documents revealed that, contrary to the aforementioned regulations, Management’s
decision to utilize Negotiated Procurement–Small Value Procurement for procuring
the items listed in the table above was not based on the conditions provided in RA
9184 and its revised IRR. In fact, the Bids and Awards Committee (BAC) resolution
recommending this alternative procurement modality did not specify the conditions
or reasons why Management chose this approach.
7.8 We wish to emphasize that Negotiated Procurement–Small Value Procurement, as an
alternative method of procurement, can only be used by the Procuring Entity upon
determination of the existence of the conditions set forth in Sections 48 and 53.9,
along with the Guidelines provided in Annex “H” of the 2016 IRR of RA 9184.
7.9 Further examination of the DVs and their supporting documents revealed that there
was no documentary proof or evidence that the posting requirements were complied
with. Section 54.2 of the revised IRR of RA 9184 mandates that for Small Value
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