1

BRIEFING ON THE DOCUMENTARY

REQUIREMENTS
FOR THE
EVALUATION ON THE TECHNICAL ASPECT OF
ALL GOVERNMENT CONTRACTS
AND
INSPECTION OF GOVERNMENT PROJECTS
(COA REGION III OFFICE ORDER NO.

2012-119)

TOPIC

TIME

RESOURCE PERSON

Rationale Of The
Seminar- Issues And
Concerns

Engr. Encarnacion V.
Esmino

Functions of TAS

Engr. Encarnacion V.
Esmino

Legal and Auditorial

Review

Engr. Maria J. Dela Cruz

Intro to GAP

Engr. Encarnacion V.
Esmino

Generic Procurement
Process

Engr. Bettina M. San

Antonio

Documentary

Engr. Encarnacion V.

LEARNING OBJECTIVES :

The learning objectives of this session are the

following::
1. To emphasize the function of TechITS -TAS
2.

To emphasize the significance of the legal and

auditorial review of procurement contracts

3. To introduce the use of the Guide In the Audit of

Procurement (GAP) COA Circular No. 2010-03
4. To review the Generic Procurement Process required
by RA 9184 (GPPB)
5. To review the Revised Documentary Requirements
for the Technical Evaluation of Contracts and
Inspection of Project
Accomplishments
(COA
CIRCULAR NO. 2012-001)
6. To know the concerns of the Auditors
on the
prescribed
documentary
requirements
for4

RATIONALE OF THE
SEMINARISSUES AND CONCERNS

ISSUES AND CONCERNS

ISSUES AND CONCERNS

ISSUES AND CONCERNS

ISSUES AND CONCERNS

ISSUES AND CONCERNS

10

FUNCTIONS OF TAS
(TechITS)

11

12

13

14

15

16

17

18

19

20

LEGAL
AND
AUDITORIAL
REVIEW
OF
PROCUREMENT
CONTRACTS
21

COA MEMO NO. 91-704 DATED FEBRUARY 27, 1991 :

SUBMISSION OF DOCUMENTARY REQUIREMENTS FOR TECHNICAL
REVIEW AND INSPECTION
RATIONALE:
It has been observed that more often than not, delay in the review

of the technical aspects of government contracts and inspection of

government projects, deliveries, facilities, vehicles, equipment,
etc., is attributable to incomplete documentation.

Unit Heads at times submit contracts for technical review

without first reviewing the auditorial and legal aspects of said
contracts. Review of the technical aspects of the contract would
be an EXERCISE IN FUTILITY if the contract or any part thereof is
auditorially or legally objectionable.

To remedy the situation, it becomes imperative to require a

checklist of supporting documents that should accompany
referrals for technical review or inspection and to require initial
review of the auditorial/legal aspects of contract before
requesting for technical review.

22

COA MEMO NO. 2005-027 DATED FEB. 28, 2005 RE: AMENDMENTS
TO COA MEMO 91-704 ON THE DOCUMENTARY REQUIREMENTS

RATIONALE: One of the activities essential to the conduct of

post-audit of contracts/transactions for the procurement of
government projects, e.g., infrastructure projects, goods, and
consulting services, is the review/evaluation of the technical
aspect of such contracts/transactions. The review/evaluation
process, however, could be better facilitated if all the
necessary documents and information are made available to
the reviewer.
REVIEW PROCESS: The review of the legal aspects of the
contracts subject to post audit is made by the Auditors
concerned before review/evaluation of the technical aspect is
done to ensure that the contract is in order with respect to
the legal aspect. It is understood therefore that the Audit
Team Supervisor or Team Leader concerned shall request for
review of the technical aspect within five (5) days after the
review of the legal aspect has been completed...
23

COA CIRCULAR NO. 2009-01 DATED FEB. 12, 2009 RE: RESTATEMENT
WITH AMENDMENT OF COA MEMO 87-278 AND COA MEMO 2005-027
ON THE DOCUMENTARY REQUIREMENTS
SUBMISSION AND REVIEW PROCESS:
The auditorial review shall consist in the evaluation of

compliance with the requirements of applicable laws,

rules and regulations, completeness of documentary
requirements and an initial evaluation that the
contractual covenants are not disadvantageous to the
government.
Within five (5) working days after the auditorial review,
the Auditor shall forward the contract and its
supporting documents for technical review to the
Technical Audit Specialist (TAS) assigned in the auditing
unit/cluster or to the Regional Technical Services Office
(RTSO), as the case may be, accompanied by the
relevant
checklist
of
documentary
requirements
mentioned in item 3.1.3 hereof
24

COA RESOLUTION NO. 91-52 DATED SEPT. 17, 1991: POLICY

GUIDELINES GOVERNING AUDITORIAL REVIEW AND EVALUATION OF
BIDDED INFRASTRUCTURE CONTRACTS

WHEREAS, in line with said constitutional mandate,

this Commission issued COA Circular No. 85-55A dated
September 8, 1985, prescribing the rules and
regulations
on
the
Prevention
of
Irregular,
Unnecessary, Excessive or Extravagant Expenditures
or Uses of Funds and Property;
WHEREAS, this Commission, thru its Technical
Services Office, is charged with the responsibility to
review and evaluate contracts with emphasis on the
engineering and other technical aspects"; (Sec. 7 /
6/, Ch. 3, Title I-B, Bk. V, Adm. Code of 1987)
25

COA RESOLUTION NO. 91-52 DATED SEPT. 17, 1991: POLICY

GUIDELINES GOVERNING AUDITORIAL REVIEW AND EVALUATION OF
BIDDED INFRASTRUCTURE CONTRACTS

WHEREAS, COA, in the exercise of its review

prerogative, should be able to assure the adequacy
and efficiency of its audit procedures in order to
determine regularity of the prequalification, bidding
and awarding processes as well as the
reasonableness of the contract price of bidded
infrastructure contracts;
The total contract price should be equal to or less
than the total COA estimate plus ten percent
(10%) in order to sustain a finding of
reasonableness, otherwise, the contract price will
be deemed excessive.
26

REVIEW OF LEGAL AND AUDITORIAL REVIEW OF

PROCUREMENT CONTRACTS

IRREGULAR EXPENDITURE
Signifies
expenditure
incurred
without
adhering to established rules, regulations,
procedural guidelines, policies, principles or
practices that have gained recognition in law.
Irregular expenditures are incurred without
conforming to prescribed usages and rules of
discipline.
(Example: Payment of )
Source: COA Circular No. 85-55A
27

REVIEW OF LEGAL AND AUDITORIAL REVIEW OF

PROCUREMENT CONTRACTS

UNNECESSARY
EXPENDITURES
Pertain to expenditures which could not pass
the test of prudence or the obligation of a good
father of a family, thereby non-responsiveness
to the exigencies of the service. Unnecessary
expenditures are those not supportive of the
implementation of the objectives and mission of
the agency relative to the nature of its
operation.
(Example: Payment for ..)
Source: COA Circular No. 85-55A

28

REVIEW OF LEGAL AND AUDITORIAL REVIEW OF

PROCUREMENT CONTRACTS

EXCESSIVE EXPENDITURES
Signify unreasonable expense or expenses
incurred at an immoderate quantity or
exorbitant price. It also includes expenses
which exceed what is usual or proper as well
as expenses which are unreasonably high, or
beyond just measure or amount.
They also include expenses in excess of
reasonable limits.
(Example: Payment for ..)
Source: COA Circular No. 85-55A

29

REVIEW OF LEGAL AND AUDITORIAL REVIEW OF

PROCUREMENT CONTRACTS

EXTRAVAGANT EXPENDITURES
Signify those incurred without restraint,
judiciousness
and
economy.
Extravagant
expenditures exceed the bounds of propriety.
These expenditures are immoderate, prodigal,
lavish, luxurious, wasteful, grossly excessive
and
injudicious.
(Example: Payment for _____________________)
Source: COA Circular No. 85-55A
30

REVIEW OF LEGAL AND AUDITORIAL REVIEW OF

PROCUREMENT CONTRACTS

UNCONSCIONABLE EXPENDITURES
Signify expenses without a knowledge or
sense of what is right, reasonable and just
and not guided or restrained by
conscience. These are unreasonable and
immoderate expenses incurred in violation
of ethics and morality by one who does
not have any feeling of guilt for the
violation.
(Example: Payment for )
Source/:
22.Sec. 166 of the GAAM, Vol. I

31

LEGAL AND AUDITORIAL REVIEW

ULTIMATE OBJECTIVE

The
ultimate
objective
of
auditorial
review
is
the
determination of the validity of
the
contract
and
the
determination that it has no
provisions
that
are
disadvantageous
to
the
Government.
32

COA CIRCULAR NO. 201003

GUIDE IN THE AUDIT

OF
PROCUREMENT
(GAP)

33

34

The GAP may be used as a reference in the:

Evaluation of compliance with the requirements of

applicable laws, rules and regulations which is a
component of the auditorial review enunciated in COA
Circular No. 2009-001 dated February 12, 2009 on the
subject: Restatement with Amendments of COA Circular
No. 87-278 and COA Memorandum 2005-027 re:
submission of copy of government contracts, purchase
orders and their supporting documents to the
Commission on Audit;

Review of bidding procedures, necessity and validity

of other alternative modes of procurement and manner
of award to the winning bidder/contractor and such
other relevant requirements provided in RA No. 9184
and its implementing rules and regulations enunciated
in item 4.3.6 of COA Circular No. 2009-002 dated May 18,
2009 dated May 18, 2009 on the subject: Reinstituting
Selective Pre-Audit on Government Transactions.
35

SCOPE AND LIMITATIONS OF THE GUIDE (GAP)

The scope of the GAP is limited to the following:

1.Elements of Procurement

Annual Procurement Plan (APP)

Bids and Awards Committee (BAC)

BAC Observers

BAC Secretariat

BAC Technical Working Group (TWG)

Bidding Documents

2. Procurement Processes
Competitive Bidding (from Bidding Documents to Award of Contract)
for Procurement of Goods

Alternative Methods of Procurement for Goods

Competitive Bidding (from Bidding Documents to Award of Contract)
for Procurement of Infrastructure Projects
Alternative Methods of Procurement for Infrastructure Projects
Competitive Bidding (from Bidding Documents to Award of Contract) for
Procurement of Consulting Services

Alternative Methods of Procurement for Consulting Services

Award of Contract
36

AUDIT CRITERIA USED IN GAP:

Republic Act No. 9184 otherwise known as The Government
Procurement Reform Act (GPRA) which became effective in January 26,
2003;

Revised Implementing Rules and Regulations (IRR) of Republic Act No.

9184 (which became effective in September 2, 2009) approved through
Government Procurement Policy Board (GPPB) Resolution No. 03-2009
dated 22 July 2009;

Amendments to the Revised Implementing Rules and Regulations (IRR)

of Republic Act No. 9184 approved through Government Procurement
Policy Board (GPPB) Resolution No. 06-2009 dated 30 September 2009;

Philippine Bidding Documents for the Procurement of Goods,

Infrastructure Projects and Consulting Services, 3rd Edition (October
2009) approved through Government Procurement Policy Board (GPPB)
Resolution No. 05-2009 dated 30 September 2009; and

Sample Forms for the Procurement of Goods, Infrastructure Projects

and Consulting Services published by the GPPB.
(Note:

Users of the GAP should apprise themselves of the laws/regulations prevailing as of the time of
planning for, execution of, and reporting on the audit and correspondingly modify the portions of the Guide
affected by such amendments, revisions, repeal, and other changes in the above-mentioned law, rules and
regulations.) For the purpose, they may avail of the internet facilities of the GPPB:
37

GAP
(COA CIRCULAR No. 2010-03)

SAMPLE PROCUREMENT
PROCEDURES OF INRA
PROJECTS WITH MATRICES
(AWARD OF CONTRACT)
38

SAMPLE PROCUREMENT PROCEDURES COA CIRCULAR NO.

2010-03 (SOURCE:
GAP)
(AWARD OF CONTRACT)

A.
AUDIT OBJECTIVES:

1. To verify if the conditions/requirements and

procedures for the award of contract were adhered
to by the procuring entity;

2.
To verify if the award was made within the
prescribed period;

3.To
verify
if
the
conditions/requirements,
procedures and timelines for entering into and
approval of the contract were adhered to by the
procuring entity.

39

AWARD OF CONTRACT PROCUREMENT PROCEDURES (SOURCE: GAP)

B. SUB-OBJECTIVES, CRITERIA, VALIDATION PROCEDURES & SUGGESTED WORKING
PAPER

DOCUMENTS NEEDED FOR THE EVALUATION:

Minutes of the BAC meetings on post-qualification;
BAC Resolution declaring the LCRB/SCRB and recommending
award, approved by the HOPE, with the following supporting
documents:
Abstract of Bids, Duly approved program of work and Cost
Estimates, Document issued by appropriate entity authorizing
the procuring entity to incur obligations for a specified
amount, Other pertinent documents required by existing laws,
rules and/or the procuring entity concerned;
Notice of Award signed by the HOPE, with date of release to
and receipt by the winning bidder;
Copy of the bid security of the winning bidder stamped
received by the BAC Secretariat;
Copy of the portions of the receiving records of the BAC, with
information on the date of submission of the Joint Venture
Agreement (JVA), if the winning bidder is a Joint Venture; and
the date of posting of the performance security;
40

AWARD OF CONTRACT PROCUREMENT PROCEDURES (SOURCE: GAP)

41

AWARD OF CONTRACT PROCUREMENT PROCEDURES (SOURCE: GAP)

42

AWARD OF CONTRACT PROCUREMENT PROCEDURES (SOURCE: GAP)

43

GENERIC
PROCUREMENT
PROCESS
(RA 9184 and its
Revised IRR)
44

1. PLANNING

9. CONTRACT
IMPLEMENTATION

8. AWARD OF
CONTRACT

2. PREPARE BID
DOCS

7. POST
QUALIFICATION
3. PREPROCUREMENT
CONFERENCE

Slide No. II.6

6. DETAILED
4. ADVERTISE
5. RECEIPT/
OR POST
OPENING OF BIDS EVALUATION

45

46

47

GENERIC PROCUREMENT PROCESS - REQUIRED

INFORMATION IN APP
PLANNING
REQD INFORMATION IN APP :
TYPE OF CONTRACT TO BE EMPLOYED
EXTENT/SIZE OF CONTRACT SCOPES/ PACKAGES
PROCUREMENT METHODS TO BE ADOPTED

TIME SCHEDULE OF EACH PROCUREMENT

ACTIVITY
BUDGET ALLOCATED FOR EACH
PROVISIONS FOR EMERGENCIES
-MAY BE UPDATED AS NECESSARY
- REQD FOR PROJECT IMPLEMENTATION

BID DOCUMENTS
1. Invitation to Bid
2. Instruction to Bidders
3. Bid Data Sheet
4. General conditions of Contract
5. Special Conditions of Contract
6. Specifications
7. Drawings
8. Bill of Quantities
9. Bid Forms
10.Foreign Assisted Projects
49

Pre-Procurement
1. Confirm the description and scope of work, ABC
Conference
and contract duration
2. Procurement is in accordance with the APP
3. Determine readiness of the procurement at
hand
4. Agree on the criteria for eligibility screening,
evaluation and post qualification
5. Review and adopt procurement schedules,
deadlines, timeframes for different activities
6. Reiterate and emphasize importance of
confidentiality, sanctions and penalties
50

Submission of the following:

Legal requirements
-Registration certificate
-Mayors permit

Technical requirements
-Statement of prospective bidders of all
its on
going and completed contracts
-A valid PCAB license

Financial requirements
-Prospective bidders audited
financial
statement stamped received by

51

RA 9184 (Sect. 25.2b

Technical Docs)
Project Requirements:
-Organizational chart

-List of contractors personnel

-List of contractors equipment

52

Post-Qualification
Documentary Requirements:
Tax

clearance
Latest Income and business tax
returns
Certificate of PhilGEPS
Registration
Other appropriate licenses and
permits required by law and stated
in the Bidding Documents
53

Contract Signing
(Section
37.2.3)
The following
documents shall
form part of the contract:
a.Contract Agreement
b.Bidding documents
c.Winning bidders bid
d.Performance Security
e.Credit line
f.Notice of Award of Contract
g.Other documents

54

Other Documents such

as:
a. Construction Schedule and S-Curve
b. Manpower Schedule
c. Construction Methods
d. Equipment Utilization Schedule
e. Construction Safety and Health

Program approved by DOLE

f. PERT/CPM
55

Detailed Engineering
(Annex
A)
1. Design standards
2. Field Surveys and

Investigations
3. Contract Plans
4. Quantities
5. Special Provisions
6. Unit Prices
7. ABC
8. Bidding Documents
56

Detailed Engineering
(Annex
A)
9.Program of Work
10. Contract Time
11. Warranty Period
12. Value Engineering
13. Site or Right of Way

Acquisition

57

Contract Plans (Annex

A)
To include the following:
Site development plan
Profile sheet, typical section and

details
Drainage details where applicable
Structural plans at appropriate scale
indicating all details to complete the
structure
Other details required by the agency
58

Technical
Specifications
Detailed breakdown of ABC including
estimates and/or unit cost
analysis/derivation for each work item
expressed in volume/area/lump sum/lot
Detailed breakdown of Contract Cost

including estimates and/or unit cost

analysis/derivation for each work item
expressed in volume/area/lump sum/lot
59

Contract Duration
(Annex A)
Copy of the approved PERT/CPM

Network Diagram and detailed

computations of contract time
Consideration for unworkable days
Use of PAGASA records
Allowances to be made known in the ITB

60

Section 37.3
Contract Approval by Higher

Authority
Clarification on the Omnibus Delegation

of Authority

61

Section 37.4
Notice to Proceed
Some are undated
Contract duration not specified
Check to Special Conditions of

Contract

62

GENERIC PROCUREMENT PROCESS PUBLIC BIDDING

PERSONS RESPONSIBLE

BID PREPARATION
(BAC SECRETARIAT)

PRE-BID CONFERENCE
(BAC, TWG & BAC Sec.)

PREPARATION & ISSUANCE OF BID

BULLETINS
(BAC, TWG & BAC Sec.)

BID OPENING (INCL. ELIGIBILITY

CHECK)
(BAC, BAC Sec., TWG & Observers)

GENERIC PROCUREMENT PROCESS PUBLIC BIDDING

PERSONS RESPONSIBLE
BID EVALUATION REPORT &
POSTQUALIFICATION
(TWG, BAC)

BAC RESOLUTION
(BAC, BAC SECRETARIAT)
APPROVAL & ISSUANCE OF
NOTICE OF AWARD
((BAC, HOPE)
PO/CONTRACT PREPARATION
& PROCESSING
(Procurement, Signatories, &
Concerned Offices)

REVISED
DOCUMENTARY
REQUIREMENTS FOR
COMMON
GOVERNMENT
TRANSACTIONS
(COA CIRCULAR NO.
2012-001)
65

66

67

REVISED DOCUMENTARY REQUIREMENTS

(COA CIRCULAR NO. 2012-001)
SECTION 9.
PROCUREMENT THROUGH PUBLIC
BIDDING (Section 9.1)
PROCUREMENT THROUGH
ALTERNATIVE MODES (Section 9.2)
PROCUREMENT THROUGH ADA OR
DIRECT PAYMENT (Section 9.3)

ROAD RIGHT OF WAY (Section 13)

68

REVISED DOCUMENTARY REQUIREMENTS

COA CIRCULAR NO.
2012-01

BASIC REQUIREMENTS
FOR ALL TYPES OF
PROCUREMENT
THROUGH
PUBLIC BIDDING
(INFRASTRUCTURE, GOODS,
CONSULTING SERVICES)

69

BASIC REQUIREMENTS FOR ALL TYPES OF PROCUREMENT

THROUGH PUBLIC BIDDING (Section 9.1)

70

COA CIRCULAR NO. 2012-001 (Section 9.1) -BASIC

REQUIREMENTS for ALL TYPES OF PROCUREMENT THRU
PUBLIC BIDDING
CONTINUATION 1:

71

COA CIRCULAR NO. 2012-001 (Section 9.1) -BASIC

REQUIREMENTS for ALL TYPES OF PROCUREMENT THRU
PUBLIC BIDDING
CONTINUATION 2:

72

COA CIRCULAR NO. 2012-001 (Section 9.1) -BASIC

REQUIREMENTS for ALL TYPES OF PROCUREMENT THRU
PUBLIC BIDDING
CONTINUATION 3:

73

COA CIRCULAR NO. 2012-001 (Section 9.1) -BASIC

REQUIREMENTS for ALL TYPES OF PROCUREMENT THRU
PUBLIC BIDDING
CONTINUATION 4:

74

COA CIRCULAR NO. 2012-001 (Section 9.1) -BASIC

REQUIREMENTS for ALL TYPES OF PROCUREMENT THRU
PUBLIC BIDDING
CONTINUATION 5:

75

GENERAL GUIDELINES
&
ADDITIONAL
DOCUMENTARY
REQUIREMENTS

INFRASTRUCTURE
(PROGRESS/FINAL
PAYMENT)
76

GENERAL GUIDELINES: - INFRASTRUCTURE (COA CIRCULAR NO.

2012-001)

77

GENERAL GUIDELINES PROGRESS PAYMENT (COA CIRCULAR

NO. 2012-001)

78

ADDITIONAL DOCUMENTARY REQUIREMENTS COMMON TO

ALL INFRASTRUCTURE TRANSACTIONS

79

GENERAL GUIDELINES FINAL PAYMENT

80

ADDITIONAL DOCUMENTARY REQUIREMENTS FINAL

PAYMENT

81

GENERAL GUIDELINES
&
ADDITIONAL
DOCUMENTARY
REQUIREMENTS

INFRASTRUCTURE
(ADVANCED
PAYMENT)
82

GENERAL GUIDELINES ADVANCED PAYMENT

83

GENERAL GUIDELINES ADVANCED PAYMENT

Continuation:

84

ADDITIONAL DOCUMENTARY REQUIREMENTS ADVANCE

PAYMENT

85

GENERAL GUIDELINES
&
ADDITIONAL
DOCUMENTARY
REQUIREMENTS

INFRASTRUCTURE
VARIATION ORDER/
CHANGE ORDER/
EXTRA WORK
ORDER
86

GENERAL GUIDELINES VARIATION ORDER/EXTRA WORK ORDER

87

ADDITIONAL DOCUMENTARY REQUIREMENTS VARIATION ORDER/ CHANGE

ORDER/EXTRA WORK ORDER

88

ADDITIONAL DOCUMENTARY REQUIREMENTS VARIATION ORDER/ CHANGE

ORDER/EXTRA WORK ORDER
Continuation 1:

89

ADDITIONAL DOCUMENTARY REQUIREMENTS VARIATION ORDER/ CHANGE

ORDER/EXTRA WORK ORDER
Continuation2:

90

GENERAL GUIDELINES
&
ADDITIONAL
DOCUMENTARY
REQUIREMENTS

INFRASTRUCTURE
(RELEASE OF
RETENTION MONEY)
91

GENERAL GUIDELINES - RELEASE OF RETENTION MONEY

92

ADDITIONAL DOCUMENTARY REQUIREMENTS RELEASE OF RETENTION MONEY

93

ADDITIONAL
DOCUMENTARY
REQUIREMENTS

CONSULTING
SERVICES
94

GENERAL GUIDELINES CONSULTING

SERVICES

95

ADDITIONAL DOCUMENTARY REQUIREMENTS CONSULTING

SERVICES

96

GENERAL GUIDELINES

GOODS

97

GENERAL GUIDELINES - GOODS

98

GENERAL GUIDELINES GOODS

Continuation:

99

GENERAL GUIDELINES GOODS

Continuation 2:

100

GENERAL GUIDELINES GOODS

Continuation 3:

101

GENERAL GUIDELINES
&
ADDITIONAL DOCUMENTARY REQUIREMENTS

GOODS
(SUPPLIES,
MATERIALS,
EQUIPMENT,
MOTOR VEHICLES)
102

GENERAL GUIDELINES SUPPLIES, MATERIALS, EQUIPMENT, MOTOR VEHICLES

-

103

ADDITIONAL DOCUMENTARY REQUIREMENTS- SUPPLIES, MATERIALS, EQUIPMENT &

MOTOR VEHICLES TRANSACTIONS

104

ADDITIONAL DOCUMENTARY - SUPPLIES, MATERIALS, EQUIPMENT & MOTOR VEHICLES

TRANSACTIONS
Continuation1:

105

ADDITIONAL DOCUMENTARY - SUPPLIES, MATERIALS, EQUIPMENT & MOTOR VEHICLES

TRANSACTIONS
Continuation2:

106

ADDITIONAL DOCUMENTARY REQUIREMENTS - SUPPLIES, MATERIALS, EQUIPMENT &

MOTOR VEHICLES TRANSACTIONS
Continuation 3:

107

ADDITIONAL DOCUMENTARY
REQUIREMENTS

GENERAL SUPPORT
SERVICES
(JANITORIAL , SECURITY,
MAINTENANCE,
GARBAGE COLLECTION
AND DISPOSAL AND
SIMILAR SERVICES)
108

ADDITIONAL DOCUMENTARY REQUIREMENTS - GENERAL SUPPORT SERVICES

109

ADDITIONAL DOCUMENTARY REQUIREMENTS - GENERAL SUPPORT SERVICES JANITORIAL

Continuation1:

110

ADDITIONAL DOCUMENTARY REQUIREMENTS - GENERAL SUPPORT

SERVICES GARBAGE COLLECTION AND DISPOSAL

111

ADDITIONAL DOCUMENTARY REQUIREMENTS - GENERAL SUPPORT SERVICES

-GARBAGE COLLECTION AND DISPOSAL
Continuation1:

112

ADDITIONAL DOCUMENTARY REQUIREMENTS -GENERAL SUPPORT SERVICES

FORWARDING/SHIPPING/HAULING CONTRACT

113

ADDITIONAL DOCUMENTARY REQUIREMENTS -GENERAL SUPPORT SERVICES

JANITORIAL, SECURITY, MAINTENANCE, GARBAGE COLLECTION AND DISPOSAL AND
SIMILAR SERVICES)

114

ADDITIONAL
DOCUMENTARY
REQUIREMENTS

RENTAL CONTRACTS

115

ADDITIONAL DOCUMENTARY REQUIREMENTS- GOODS RENTAL

CONTRACTS

116

ADDITIONAL DOCUMENTARY REQUIREMENTS RENTAL CONTRACTS

Continuation1:

117

ADDITIONAL DOCUMENTARY REQUIREMENTS RENTAL

CONTRACTS

Continuation 2:

118

ADDITIONAL
DOCUMENTARY
REQUIREMENTS

GOODS
(REPAIR AND
MAINTENANCE OF
AIRCRAFT,
EQUIPMENT AND
MOTOR VEHICLES)
119

ADDITIONAL DOCUMENTARY REQUIREMENTS REPAIR AND MAINTENACE OF

AIRCRAFT, EQUIPMENT AND MOTOR VEHICLES

120

ADDITIONAL DOCUMENTARY REQUIREMENTS REPAIR AND MAINTENANCE OF

AIRCRAFT, EQUIPMENT AND MOTOR VEHICLES

Continuation1:

121

ADDITIONAL
DOCUMENTARY
REQUIREMENTS

GOODS
(ADVERTISING
EXPENSES)
122

ADDITIONAL DOCUMENTARY REQUIREMENTS ADVERTISING EXPENSES

GENERAL GUIDELINES:

ADDITIONAL REQUIREMENTS:

123

BASIC DOCUMENTARY
REQUIREMENTS

GOODS
(PROCUREMENT
THROUGH
ALTERNATIVE
MODES)
124

BASIC DOCUMENTARY REQUIREMENTS COMMON TO ALL PURCHASES UNDER

ALTERNATIVE MODE

125

BASIC DOCUMENTARY REQUIREMENTS COMMON TO ALL PURCHASES UNDER

ALTERNATIVE MODE
Continuation 1:

126

BASIC DOCUMENTARY REQUIREMENTS COMMON TO ALL PURCHASES UNDER

ALTERNATIVE MODE
Continuation 2:

127

GENERAL GUIDELINES
&
ADDITIONAL
DOCUMENTARY
REQUIREMENTS

GOODS
(LIMITED SOURCE
BIDDING)
128

GENERAL GUIDELINES LIMITED SOURCE BIDDING

129

GENERAL GUIDELINES LIMITED SOURCE BIDDING

130

ADDITIONAL DOCUMENTARY REQUIREMENTS LIMITED

SOURCE BIDDING

131

ADDITIONAL DOCUMENTARY REQUIREMENTS LIMITED

SOURCE BIDDING
Continuation:

132

GENERAL GUIDELINES
&
ADDITIONAL
DOCUMENTARY
REQUIREMENTS

GOODS
(DIRECT
CONTRACTING)
133

GENERAL GUIDELINES DIRECT CONTRACTING

134

ADDITIONAL DOCUMENTARY REQUIREMENTS DIRECT CONTRACTING

135

ADDITIONAL DOCUMENTARY REQUIREMENTS DIRECT

CONTRACTING
Continuation:

136

GENERAL GUIDELINES
&
ADDITIONAL
DOCUMENTARY
REQUIREMENTS

GOODS
(REPEAT ORDER)
137

GENERAL GUIDELINES REPEAT ORDER

138

ADDITIONAL DOCUMENTARY REQUIREMENTS REPEAT ORDER

139

GENERAL GUIDELINES
&
ADDITIONAL
DOCUMENTARY
REQUIREMENTS

GOODS
(SHOPPING)
140

GENERAL GUIDELINES -SHOPPING

141

GENERAL GUIDELINES SHOPPING

142

ADDITIONAL DOCUMENTARY REQUIREMENTS SHOPPING

143

GENERAL GUIDELINES
&
ADDITIONAL
DOCUMENTARY
REQUIREMENTS

INFRA/GOODS/
CONSULTING
SERVICES
(NEGOTIATED
PROCUREMENT)
144

GENERAL GUIDELINES NEGOTIATED PROCUREMENT

145

GENERAL GUIDELINES NEGOTIATED PROCUREMENT

Continuation :
The following three items are still subject to the guidelines to be issued by the
GPPB>

T
146

ADDITIONAL DOCUMENTARY REQUIREMENTS NEGOTIATED PROCUREMENT

(INFRA/GOODS/ CONSULTING SERVICES)

147

ADDITIONAL DOCUMENTARY REQUIREMENTS NEGOTIATED PROCUREMENT

(INFRA/GOODS/ CONSULTING SERVICES)
Continuation1:

148

ADDITIONAL DOCUMENTARY REQUIREMENTS NEGOTIATED PROCUREMENT

(INFRA/GOODS/ CONSULTING SERVICES)
Continuation 2:

149

ADDITIONAL DOCUMENTARY REQUIREMENTS NEGOTIATED PROCUREMENT

(INFRA/GOODS/ CONSULTING SERVICES)
Continuation 3:

150

ADDITIONAL
DOCUMENTARY
REQUIREMENTS

PAYMENT THROUGH
ADA
OR
DIRECT PAYMENT
151

DOCUMENTARY REQUIREMENTS PAYMENT THRU ADA/

DIRECT PAYMENT

152

GENERAL GUIDELINES
&
ADDITIONAL
DOCUMENTARY
REQUIREMENTS

ROAD RIGHT OF
WAY/
REAL PROPERTY
153

GENERAL GUIDELINES ROAD RIGHT OF WAY / REAL

PROPERTY

154

ADDITIONAL DOCUMENTARY REQUIREMENTS ROAD RIGHT OF WAY/ REAL

PROPERTY

155

ADDITIONAL DOCUMENTARY REQUIREMENTS ROAD RIGHT OF WAY/ REAL

PROPERTY

156

ADDITIONAL DOCUMENTARY REQUIREMENTS ROAD RIGHT OF WAY/ REAL

PROPERTY

157

ADDITIONAL DOCUMENTARY REQUIREMENTS ROAD RIGHT OF WAY/ REAL

PROPERTY

158

ADDITIONAL DOCUMENTARY REQUIREMENTS ROAD RIGHT OF WAY/ REAL

PROPERTY

159

ADDITIONAL DOCUMENTARY REQUIREMENTS STRUCTURE/HOUSE

160

ADDITIONAL DOCUMENTARY REQUIREMENTS STRUCTURE/HOUSE

161

ADDITIONAL DOCUMENTARY REQUIREMENTS IMPROVEMENTS (TREES, PLANTS,

GROWING FRUITS)

162

ADDITIONAL DOCUMENTARY REQUIREMENTS IMPROVEMENTS (TREES, PLANTS,

GROWING FRUITS)

163

ANY
QUESTION

OPEN FORUM
164

165