ACCOUNTING SYSTEM FOR PROCUREMENT

ACCOUNTING CYCLE

Receives Disbursement Vouchers from GSO together with supporting documents – 1 min per transactionTracking Numbers – required for Administrative Officers,

Supply Officers, Dept. Heads, Suppliers to track their documents

Receiving personnel stamps ADV Nos, Type of Fund, Date received on the face of the voucher and to all supporting documents – 5-10 min/transaction

Encodes the ADV No. in the Document Tracking System – 1 min

Evaluates/Checks as to completeness of supporting documents, legality and appropriateness of the procurement/transactiono 20 min – 1 hr/ transactionoGasoline – 1 hr – 2 hr/transactiono Infrastructure Vouchers – 1-2 hrs/transactions

Encodes the transaction in the ledger per supplier – 1 min

Submits document for review Submits document to City Accountant for

approval Forward to releasing

REQUIREMENTS/ SUPPORTING DOCUMENTS

(COA CIRCULAR 2012-001)

Supplies, Rentals, Meals, Gasoline, Equipment, Vehicles and Accessories Competitive Bidding Alternative modes

o Shoppingo Small Value Procurement (SVP)o Emergency Caseo Twice-Failedo Direct Contractingo Repeat Order

COMPETITIVE BIDDING

Obligation Requests Purchase Requests BAC Resolution for mode of procurement duly approved by

LCE For Procurement of more than 2M – Minutes of Pre-

Procurement Conference

For procurement of more than 1M – Minutes of Pre-Bid Conference

Invitation to Bid – Philgeps Posting or Newspaper Publication Bidder’s Technical Documents – esp. Bidder’s Bond Bidder’s Financial Proposal Minutes of Bid Opening

Abstract of Bids BAC Certification for Results of Eligibility Screening Post Qualification Report Bid Evaluation Report BAC Resolution Declaring Winning Bidder – duly approved

by LCE Notice of Award

Notice to Proceed – indicating receipt by the supplier Performance Security – before signing the Purchase Order

(supplier)oCash Bond – 5% of contract priceoBank Guarantee – 5 % of contract priceoSurety Bond – 30% of contract price

Print-out copy of posting of Notice of Award, Notice to Proceed and Contract of Award in the Philgeps

Warranty Security against manufacturing defects (patent and latent defects) – 10 % of total contract priceoBank GuaranteeoAuthorization to deduct retention

NOTE : WARRANTY SECURITY

Minimum period of three (3) months, in the case of expendable supplies, or a minimum of one (1) year in the case of non-expendable supplies, AFTER ACCEPTANCE by the procuring entity of the delivered supplies

Acceptance & Inspection Report- Date received must be the actual date when goods where received

Charge Invoices For PPEo Property Issuance Slipo Property Acknowledgment Receipt

For Inventorieso Property Issuance Slipo Inventory Custodian Slip

For Supplieso Utilization Report

Evidence of Invitation of three (3) observers in all stages of the procurement process pursuant to section 13.1 of the Revised IRR of R.A. # 9184

ALTERNATIVE MODES Shopping, SVP, Repeat Order, Twice-Failed Bidding, Emergency Case

o Purchase Requestso Purchase Orderso BAC Resolution for mode of Procuremento Canvass – at least 3 eligible supplierso Abstract of Canvasso BAC Resolution recommending award of contract duly approved by

LCE

oStatement of prospective bidder that it is not blacklisted or barred from bidding by the Gov’t or any of its agencies, offices, corporations or LGU’s – refer to BAC Secretariat for format

oSworn Affidavit of the Bidder that it is not related to the Head of Procuring Entity (HOPE) by consanguinity or affinity up to the third civil degree – refer to BAC Secretariat for format

TWICE FAILEDBIDDINGS

Additional RequirementsoCertification of BAC on the failure of

competitive bidding for the second timeoPerformance SecurityoWarranty Security

EMERGENCY CASE

Additional RequirementoJustification as to the necessity of the purchase

DIRECT CONTRACTING Justification for the necessity of the procurement that can only be done

through Direct Contracting BAC Resolution duly approved by LCE for Mode of Procurement BAC Resolution which states that:

o Study/survey has been done to determine that there are no sub-dealers selling at lower prices and for which no suitable substitute can be obtained at more advantageous terms to the gov’t

oResult of BAC survey (confirmation of exclusivity)o Copy of letter to selected supplier to submit a price quotation

and conditions of saleo Certificate of Exclusive Distributorship issued by the principal

under oath and authenticated by the embassy/consulate nearest the place of the principal, in case of foreign suppliers

Mayor’s Permit Performance bond Warranty Security

REPEAT ORDER

Copy of the Original Contract used as basis for repeat order indicating that the original contract was awarded through public bidding

Certification from the Purchasing Department/Office that the supplier has complied with all the requirements under the original contract

Performance Security Warranty Security

CONDITIONS FOR REPEAT ORDER Unit prices must be the same or lower than those in the original

contract, provided such prices are still the most advantageous to the gov’t after price verification

The repeat order will not result in splitting of contracts, requisitions, or purchase orders, as provided for in Sec. 54.1 of the Revised IRR of R.A. 9184

Except in cases duly approved by the GPPB, availed only within six (6) months from the contract effectivity date stated in the Notice to Proceed arising from the original contract, and

Repeat order shall not exceed 25 % of the quantity of each item in the original contract

ADDITIONAL REQUIREMENTS FOR PARTICULAR PROCUREMENT

VehiclesoBrochures – technical specificationsoGSIS Insurance PolicyoLTO OR and Certificate of Registration

Repair and maintenance of vehicles

oLatest/updated Vehicle Ledger – history of repairoPre-repair evaluation report and approved detailed

plans by the agency showing in sufficient detail the scope of work/extent of repair to be done

oWaste Materials ReportoPost Repair InspectionoCertificate of Acceptance

DRUGS & MEDICINES Certificate of Product Registration from FDA Certificate of Good Manufacturing Practice from FDA Batch Release Certificate from FDA List of Expiry dates duly signed by GSO Inspector and CHO

Pharmacist License to Operate

MEALS Representation Expense - meetingsoAgendaoMinutes of the MeetingoAttendance Sheets – duly certified correct

Training ExpenseoProgram DesignoAttendance Sheets

Number of participants and menu – indicated in the purchase request and canvass

Note: per LFC Res # 006-10 Series of 2010 Maximum amount allowed per participant/employee Meals (lunch, dinner) – P 250.00 Snacks – P 75.00

LUGAW Schedule of Pakaon Billing Statement/Invoice Delivery Receipts Acknowledgment from the Brgy.

Captain that lugaw was served in their area

UNIFORMS/SHIRTS

Sample Cloth Uniform/Shirt Design Program Design Distribution List – duly signed by recipients and

certified correct by Dept. Head/Administrative Officer

PUBLICATION/ADVERTISING Affidavit of Publication Copy of Published Issue Bill/Statement of Account CD in case of TV/Radio Commercial

RENTAL CONTRACTS – PRIVATELY OWNED OFFICE/BUILDING Complete copy of the building floor plans indicating in shaded

colors the rentable space Copy of Certificate of Occupancy of the building or appropriate

approved documents showing the date the building was constructed or age of the building

Complete description of the building as to type, kind and class, including its component parts and equipment facilities such as, but not limited to, parking areas, elevators, air-conditioning systems, firefighting equipments, etc.

Copy of the Master of Deed Declaration

List of prevailing comparable property within the vicinity

Vicinity Map Request for payment Bill/Invoices

RENTAL CONTRACTS - EQUIPMENT Agency evaluation of equipment utilization Pertinent data of area of operation Daily Equipment Utilization Report Pictures of the Activity/Project Billing Statment

Certificate of Completion (if project was implemented in the Brgy – it should be signed by the Brgy. Captain)

Accomplishment Report List of vehicles/equipment rented

GASOLINE

OBR, P.R., P.O. – same period as the bills/invoices GASTA Statement of Accounts Summary List of Gasoline Consumption note: P.O. must be applicable only for the quarter

canvassed/bidded

GARBAGE COLLECTION & DISPOSAL Complete description/specifications (brand name, model,

make/country of origin, hp, piston displacement, capacity) and number of units of dump trucks to be used

Complete descriptions/specifications (age condition, brand, etc) and number of units of all other equipments to be used

Appropriate approved documents containing the terms and conditions, whether operated or bare rental for heavy equipment, whether per trip or package deal; and other relevant condition

The designated dumpsite/location Measurement in kilometers of the total distance covered by one

(1) complete route for all the required routes to be travelled

Estimated volume in cubic meters of garbage to be hauled from area of operation, including the basis for such estimates

Accomplishment Report Request for payment Contractor’s Bill Certificate of Acceptance Record of Attendance/Service

HaulingTrips Summary Summary of Garbage Collection

Accomplishment Delivery Receipts of Hauling

Accomplishments Delivery Receipts Price Range of Hauling Services

JEEP RENTAL (LUGAW) Delivery Receipts Statements of Accounts Schedule of Pakaon Acknowledgment by the Brgy. Captain

that lugaw was served in their area Summary of Delivery – indicate place

and plate number

WITHDRAWAL Bidder’s bond

Original Official ReceiptIf winning bidder

Signed Purchase Order Performance Bond

If losing bidder Waiver from supplier to request for

reconsideration BAC Certification (losing bidder)

PERFORMANCE BOND

Performance BondOriginal Official ReceiptCertificate of Acceptace/Cert. Photocopy

of Acceptance & Inspection Report

RETENTION MONEY Photocopy of paid voucher or indicate

ADV Number/Check Number Certification that supplies were fully

utilized/consumed and found free from patent and latent defects / post completion reports & inspection report by CEO that construction has no defects – Infra Projects.

INFRASTRUCTURE(1ST AND FINAL BILLING) Pictures of the Project Obr – original copy Letter to COA – 100% completed Statement of Work Accomplished and Time

Elapsed Materials Inspection Report Bar Graph Schedule and S-Curve Project Accomplishment Statement

Post Completion Report Form 171 – Project Inspection Report Infrastructure Contract Contractor’s Affidavit Notice of Award Notice to Proceed Letter request from supplier for inspection and

billing Post Qualification Report Bid Evaluation Report Invitation to Bid Abstract of Bids

Revised Program of Works Performance Bond Bidder’s Bond BAC Resolution to Award BAC Certificate of Eligibility Sketch Plan Bid Proposal/Detailed Estimates Change Order/Itemized Revision (if any) Letter Request of Change Order (if needed)

Suspension order/Resume Order (if needed) Computation of Liquidated Damages (if

delayed) Certificate of Appropriation (from CBO)

Note: Retention – if less than 50% accomplished = 10% based on amount of the accomplished portion

If more than 50%accomplished = 5% of the total contract price

REIMBURSEMENT

1. OBR

2. PURCHASE REQUEST

3. PURCHASE ORDER

4. BAC RESOLUTION AS TO MODE OF PROCUREMENT

5. CANVASS OF PRICES

6. ABSTRACT OF BIDS/CANVASS

7. UTILIZATION REPORT

8. ACCEPTANCE & INSPECTION REPORT

9. REPORT OF DISBURSEMENT

10. OFFICIAL RECEIPTS/ CASH INVOICES

ADDITIONAL REQUIREMENTSMEALS

1. AGENDA/ MINUTES/ PROGRAM DESIGN

2. ATTENDANCE

SPORTING GOODS

3. PROGRAM DESIGN

4. REQUEST/ SOLICITATION

5. ACKNOWLEDGEMENT RECEIPT

6. DISTRIBUTION LIST

T-SHIRTS

1. PROGRAM DESIGN

2. DISTRIBUTION LIST

3. ILLUSTRATION

4. SAMPLE OF CLOTH

SUPPLIES

5. REPORT OF UTILIZATION

SEMI- EXPENDABLE SUPPLIES & MATERIALS

1. PROPERTY ISSUANCE SLIP

2. INVENTORY CUSTODIAN SLIP

SPARE PARTS, NEWSPAPERS

3. WASTE MATERIALS REPORT

REPAIRS-VEHICLES & EQUIPMENTS

1. PRE-POST REPAIR INSPECTION

2. CERT. OF NORMAL WEAR &TEAR

3. A.R.E.

REPAIRS- BLDG.

1. COST ESTIMATE

2. ACCOMPLISHMENT REPORT

THANK YOU…

End…….