Establishment OR No. Date Amount Particulars
Supplier 4 20230 09/28/23 6,909.01
Meals
Supplier 5 0004615 11/23/23 61,875.00
Catering services
Supplier 6 0030463 04/05/23 8,405.00
Meals
Supplier 7 158216 07/21/23 3,500.00
Room Accommodation
Meals, Function and
Supplier 8s 626520 09/28/23 56,000.00
Room Accommodation
Total ₱563,304.91
11.8 In an inquiry with the Municipal Treasurer and the Municipal Accountant, they
confirmed that these were the only documents submitted by the PCL. Additionally,
the remaining balance of ₱236,695.09 out of the ₱800,000.00 transferred to the
PCL has not been liquidated yet.
11.9 The lack of bidding documents indicates that the procurement of the above goods
and services did not undergo public bidding, or any alternative mode of
procurement as required under Section 10 of R.A 9184. The absence of basic
documentary requirements—such as Disbursement Vouchers (DVs), Purchase
Requests, Purchase Orders, Acceptance and Inspection Reports, Requisition and
Issue Slips, and Activity Designs—raises serious concerns about transparency,
accountability, and compliance in government procurement, violating Section 4 of
PD No. 1445.
11.10 The fundamental principle in Section 4 of PD No. 1445 is crucial because it
ensures transparency, accountability, and proper use of public funds.
11.11 We recommend that Management require the PCL to submit all necessary
documentation to support the disbursement of ₱563,304.91, including but not
limited to:
a. Disbursement Vouchers (DVs)
b. Purchase Requests (PRs)
c. Purchase Orders (POs)
d. Acceptance and Inspection Reports (AIRs)
e. Requisition and Issue Slips (RIS)
f. Activity or Project Designs
11.12 We further recommend that Management request PCL to explain and justify
the lack of public bidding or the use of any alternative procurement method
in the procurement of subject goods and services, and instruct them to
immediately liquidate the remaining balance of ₱236,695.09.
59
