Professional Documents
Culture Documents
TRANSACTIONS
INTRODUCTION: All policies and requisites dictated in R.A. 9184 or the
Government Procurement Reform Act for LGU Procurements and its IRRs
must be complied with prior to the processing of financial documents for
payment. Here, procurement is defined and refers to the acquisition of
goods, consulting services and the contracting for infrastructure projects by
the procuring entity. In case of projects involving mixed procurements, the
nature of the procurement, i.e. goods, infrastructure projects, or consulting
services, shall be determined based on the primary purpose for the contract.
Procurement also includes the lease of goods and real estate.
The following are the documents required for the processing of payments to
suppliers and contractors:
1. PURCHASE REQUEST (PR)
This form shall be used by any government agency as a proof or
basis in placing purchase orders provided, however, that the requested
items are not on stock. It must contain the detailed specifications of
goods (supplies, equipment, etc.) and quality based on the critical
need of the requesting office/end-users and indicated in the AIP and
APP of the Office.
The Treasurer issues a certification as to cash availability.
2. PURCHASE ORDER (PO)
Upon approval of the Purchase request, the appropriate
procurement process is performed. As prescribed by RA 9184, all
procurements must undergo public bidding unless it falls under any of
the alternative methods of procurement i.e. shopping, negotiated
procurement, repeat order, direct contracting or single source
procurement and limited source bidding.
When a winning bidder has been determined, the Purchase Order
is issued containing the list of items awarded and the contract price
(which must be equal to or lower than the approved budget for the
contract or ABC).
The Governor approved the P.O. The winning supplier signs his
conformity.
The Purchase Order is the contract that binds the supplier and
the PGLU.
3. ACCEPTANCE AND INSPECTION REPORT (AIR)
This form is prepared each time a delivery is made and an
infrastructure is completed. It recognizes the acceptance of goods
delivered and/or infrastructure project completed and actually
inspected according to detailed specification including its quantity and
quality. Only the duly authorized department head-Inspectors must
sign the single Inspection Report for correction and accuracy of
delivery based on specifications per approved PO.
4. OBLIGATION REQUEST (ObR)
January 21, 2016
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