8.13 We recommended and Management agreed to:
8.13.1 Cease the placement of funds in time deposits unless properly supported
by a detailed computation showing excess funds beyond the
Municipality’s normal operating and financial requirements, in
accordance with Sections 21 and 22 of COA Circular No. 92-382; and
8.13.2 Instruct the Municipal Treasurer to retrieve and submit complete
supporting documents for the existing time deposit account to validate
the legality and appropriateness of such investments.
Negotiated Procurement of CCTVs
9. Disbursements for the project Installation of Multi-Hazard Monitoring Device, with a
contract cost of ₱3,378,422.82 and funded under the LDRRMF, procured through
Negotiated Procurement (Two Failed Biddings), were processed despite lacking
essential supporting documents required under the Revised IRR of RA No. 9184.
Thus, the contractor’s technical, legal, and financial qualifications, as well as the
Municipality’s compliance with procurement law and standards of transparency
and fairness, could not be properly validated.
9.1 Section 53.1 of the Revised IRR of RA No. 9184 states that, “Negotiated
Procurement is a method of procurement of Goods, Infrastructure Projects, and
Consulting Services, whereby the Procuring Entity directly negotiates a contract with
a technically, legally, and financially capable supplier, contractor or consultant, in the
case of two failed biddings.”
9.2 Item IV.G of Annex “H” of the Revised IRR provides that, “For purposes of
Negotiated Procurement under Section 53.1 (Two Failed Biddings), the BAC shall
require the submission of a Certificate of PhilGEPS Registration in accordance with
Section 8.5.2 of the IRR of R.A. 9184.” This requirement is also reiterated under Item
V.D.1.b.iv of the Annex.
9.3 Item IV.L.1.a of the same Annex states that, “The BAC shall recommend to the
HOPE the award of contract. Within a period not exceeding fifteen (15) calendar days
from receipt, the HOPE shall approve or disapprove the BAC’s recommendation.”
9.4 Moreover, IV.L.2 thereof partly provides that, “the BAC, through its Secretariat, shall
post the NOA, Contract/PO, including the NTP if necessary, for information
purposes, in the PhilGEPS website, the website of the Procuring Entity concerned, if
available, and at any conspicuous place reserved for this purpose in the premises of
the Procuring Entity within ten (10) days from their issuance.”
9.5 On October 16, 2024, the Municipality entered into a contract for the project titled
Civil Works for the Installation of Multi-Hazard Monitoring Device (Closed-Circuit
Television & Command Center) with a contract amount of ₱3,378,422.82.
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