COA Documentary Requirements

*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)

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TOPICTIMERESOURCE PERSON

Rationale Of The Seminar- Issues And ConcernsEngr. Encarnacion V. Esmino

Functions of TASEngr. Encarnacion V. Esmino

Legal and Auditorial ReviewEngr. Maria J. Dela Cruz

Intro to GAPEngr. Encarnacion V. Esmino

Generic Procurement ProcessEngr. Bettina M. San Antonio

Documentary RequirementsEngr. Encarnacion V. Esmino

Open Forum

*RATIONALE OF THE SEMINAR-ISSUES AND CONCERNS

*ISSUES AND CONCERNS

*FUNCTIONS OF TAS(TechITS)

*LEGALAND AUDITORIAL REVIEWOFPROCUREMENT CONTRACTS

*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.COA MEMO NO. 91-704 DATED FEBRUARY 27, 1991 : SUBMISSION OF DOCUMENTARY REQUIREMENTS FOR TECHNICAL REVIEW AND INSPECTIONRATIONALE:

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

*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 REQUIREMENTSSUBMISSION 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

*COA RESOLUTION NO. 91-52 DATED SEPT. 17, 1991: POLICY GUIDELINES GOVERNING AUDITORIAL REVIEW AND EVALUATION OF BIDDED INFRASTRUCTURE CONTRACTSWHEREAS, 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)

*COA RESOLUTION NO. 91-52 DATED SEPT. 17, 1991: POLICY GUIDELINES GOVERNING AUDITORIAL REVIEW AND EVALUATION OF BIDDED INFRASTRUCTURE CONTRACTSWHEREAS, 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.

*REVIEW OF LEGAL AND AUDITORIAL REVIEW OF PROCUREMENT CONTRACTSSignifies 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 IRREGULAR EXPENDITURE

*REVIEW OF LEGAL AND AUDITORIAL REVIEW OF PROCUREMENT CONTRACTSPertain 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 UNNECESSARY EXPENDITURES

*REVIEW OF LEGAL AND AUDITORIAL REVIEW OF PROCUREMENT CONTRACTSSignify 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 EXCESSIVE EXPENDITURES

*REVIEW OF LEGAL AND AUDITORIAL REVIEW OF PROCUREMENT CONTRACTSSignify 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 EXTRAVAGANT EXPENDITURES

*REVIEW OF LEGAL AND AUDITORIAL REVIEW OF PROCUREMENT CONTRACTSSignify 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. IUNCONSCIONABLE EXPENDITURES

*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.ULTIMATE OBJECTIVELEGAL AND AUDITORIAL REVIEW

*COA CIRCULAR NO. 2010-03

GUIDE IN THE AUDIT OF PROCUREMENT (GAP)

*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.

* SCOPE AND LIMITATIONS OF THE GUIDE (GAP)The scope of the GAP is limited to the following:Elements of Procurement

Annual Procurement Plan (APP) Bids and Awards Committee (BAC) BAC Observers BAC Secretariat BAC Technical Working Group (TWG) Bidding Documents2. Procurement Processes Competitive Bidding (from Bidding Documents to Award of Contract) for Procurement of Goods Alternative Methods of Procurement for GoodsCompetitive 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

*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:

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GAP(COA CIRCULAR No. 2010-03)

SAMPLE PROCUREMENT PROCEDURES OF INRA PROJECTS WITH MATRICES(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;To verify if the conditions/requirements, procedures and timelines for entering into and approval of the contract were adhered to by the procuring entity.

SAMPLE PROCUREMENT PROCEDURES COA CIRCULAR NO. 2010-03 (SOURCE: GAP)(AWARD OF CONTRACT)

*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; AWARD OF CONTRACT PROCUREMENT PROCEDURES (SOURCE: GAP)

*AWARD OF CONTRACT PROCUREMENT PROCEDURES (SOURCE: GAP)

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

*1. PLANNING2. PREPARE BID DOCS3. PRE- PROCUREMENT CONFERENCE4. ADVERTISE OR POST5. RECEIPT/OPENING OF BIDS6. DETAILEDEVALUATIONSlide No. II.67. POST QUALIFICATION8. AWARD OF CONTRACT9. CONTRACT IMPLEMENTATION

PLANNINGGENERIC PROCUREMENT PROCESS - REQUIRED INFORMATION IN APP

BID DOCUMENTS Invitation to Bid Instruction to Bidders Bid Data Sheet General conditions of Contract Special Conditions of Contract Specifications Drawings Bill of Quantities Bid FormsForeign Assisted Projects

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Pre-Procurement Conference1. Confirm the description and scope of work, ABC and contract duration2. Procurement is in accordance with the APP3. Determine readiness of the procurement at hand4. Agree on the criteria for eligibility screening, evaluation and post qualification5. Review and adopt procurement schedules, deadlines, timeframes for different activities6. Reiterate and emphasize importance of confidentiality, sanctions and penalties

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*Submission of the following:Legal requirements-Registration certificate-Mayors permitTechnical requirements-Statement of prospective bidders of all its on going and completed contracts-A valid PCAB licenseFinancial requirements-Prospective bidders audited financial statement stamped received by the BIR-CLC or NFCC

RA 9184 (Sect. 25.2b Technical Docs)Project Requirements:-Organizational chart-List of contractors personnel-List of contractors equipment*

Post-QualificationDocumentary Requirements:Tax clearanceLatest Income and business tax returnsCertificate of PhilGEPS RegistrationOther appropriate licenses and permits required by law and stated in the Bidding Documents*

Contract Signing (Section 37.2.3)The following documents shall form part of the contract:Contract AgreementBidding documentsWinning bidders bidPerformance SecurityCredit line Notice of Award of ContractOther documents

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Other Documents such as:Construction Schedule and S-CurveManpower ScheduleConstruction MethodsEquipment Utilization ScheduleConstruction Safety and Health Program approved by DOLE PERT/CPM*

Detailed Engineering (Annex A)1. Design standards2. Field Surveys and Investigations3. Contract Plans4. Quantities5. Special Provisions6. Unit Prices7. ABC8. Bidding Documents

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Detailed Engineering (Annex A)9.Program of Work10. Contract Time11. Warranty Period12. Value Engineering13. Site or Right of Way Acquisition

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Contract Plans (Annex A)To include the following:Site development planProfile sheet, typical section and detailsDrainage details where applicableStructural plans at appropriate scale indicating all details to complete the structureOther details required by the agency*

Technical SpecificationsDetailed 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*

Contract Duration (Annex A)Copy of the approved PERT/CPM Network Diagram and detailed computations of contract time

Consideration for unworkable daysUse of PAGASA recordsAllowances to be made known in the ITB

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Section 37.3Contract Approval by Higher Authority

Clarification on the Omnibus Delegation of Authority

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Section 37.4Notice to Proceed

Some are undatedContract duration not specifiedCheck to Special Conditions of Contract

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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)BID PREPARATION(BAC SECRETARIAT)GENERIC PROCUREMENT PROCESS PUBLIC BIDDING PERSONS RESPONSIBLE

BAC RESOLUTION(BAC, BAC SECRETARIAT)APPROVAL & ISSUANCE OF NOTICE OF AWARD((BAC, HOPE)PO/CONTRACT PREPARATION & PROCESSING(Procurement, Signatories, & Concerned Offices)BID EVALUATION REPORT & POSTQUALIFICATION(TWG, BAC)GENERIC PROCUREMENT PROCESS PUBLIC BIDDING PERSONS RESPONSIBLE

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

*REVISED DOCUMENTARY REQUIREMENTS COA CIRCULAR NO. 2012-01BASIC REQUIREMENTS FOR ALL TYPES OF PROCUREMENTTHROUGHPUBLIC BIDDING

(INFRASTRUCTURE, GOODS, CONSULTING SERVICES)

*BASIC REQUIREMENTS FOR ALL TYPES OF PROCUREMENTTHROUGH PUBLIC BIDDING (Section 9.1)

*COA CIRCULAR NO. 2012-001 (Section 9.1) -BASIC REQUIREMENTS for ALL TYPES OF PROCUREMENT THRU PUBLIC BIDDINGCONTINUATION 1:

*GENERAL GUIDELINES&ADDITIONAL DOCUMENTARY REQUIREMENTS

INFRASTRUCTURE (PROGRESS/FINAL PAYMENT)

*GENERAL GUIDELINES: - INFRASTRUCTURE (COA CIRCULAR NO. 2012-001)

*GENERAL GUIDELINES PROGRESS PAYMENT (COA CIRCULAR NO. 2012-001)

*ADDITIONAL DOCUMENTARY REQUIREMENTS COMMON TO ALL INFRASTRUCTURE TRANSACTIONS

*GENERAL GUIDELINES FINAL PAYMENT

*ADDITIONAL DOCUMENTARY REQUIREMENTS FINAL PAYMENT


INFRASTRUCTURE(ADVANCED PAYMENT)

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GENERAL GUIDELINES ADVANCED PAYMENT

*GENERAL GUIDELINES ADVANCED PAYMENTContinuation:

*ADDITIONAL DOCUMENTARY REQUIREMENTS ADVANCE PAYMENT


INFRASTRUCTUREVARIATION ORDER/ CHANGE ORDER/ EXTRA WORK ORDER

*GENERAL GUIDELINES VARIATION ORDER/EXTRA WORK ORDER

*ADDITIONAL DOCUMENTARY REQUIREMENTS VARIATION ORDER/ CHANGE ORDER/EXTRA WORK ORDER

*ADDITIONAL DOCUMENTARY REQUIREMENTS VARIATION ORDER/ CHANGE ORDER/EXTRA WORK ORDERContinuation 1:

*ADDITIONAL DOCUMENTARY REQUIREMENTS VARIATION ORDER/ CHANGE ORDER/EXTRA WORK ORDERContinuation2:


INFRASTRUCTURE(RELEASE OF RETENTION MONEY)

*GENERAL GUIDELINES - RELEASE OF RETENTION MONEY

*ADDITIONAL DOCUMENTARY REQUIREMENTS RELEASE OF RETENTION MONEY

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ADDITIONAL DOCUMENTARY REQUIREMENTS

CONSULTING SERVICES

*GENERAL GUIDELINES CONSULTING SERVICES

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ADDITIONAL DOCUMENTARY REQUIREMENTS CONSULTING SERVICES

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GENERAL GUIDELINES

GOODS

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GENERAL GUIDELINES - GOODS

* GENERAL GUIDELINES GOODSContinuation:

* GENERAL GUIDELINES GOODSContinuation 2:

* GENERAL GUIDELINES GOODSContinuation 3:


GOODS(SUPPLIES,MATERIALS,EQUIPMENT, MOTOR VEHICLES)

*GENERAL GUIDELINES SUPPLIES, MATERIALS, EQUIPMENT, MOTOR VEHICLES -

*ADDITIONAL DOCUMENTARY REQUIREMENTS- SUPPLIES, MATERIALS, EQUIPMENT & MOTOR VEHICLES TRANSACTIONS

*ADDITIONAL DOCUMENTARY - SUPPLIES, MATERIALS, EQUIPMENT & MOTOR VEHICLES TRANSACTIONSContinuation1:

*ADDITIONAL DOCUMENTARY - SUPPLIES, MATERIALS, EQUIPMENT & MOTOR VEHICLES TRANSACTIONSContinuation2:

*ADDITIONAL DOCUMENTARY REQUIREMENTS - SUPPLIES, MATERIALS, EQUIPMENT & MOTOR VEHICLES TRANSACTIONS Continuation 3:

*ADDITIONAL DOCUMENTARY REQUIREMENTS

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

*ADDITIONAL DOCUMENTARY REQUIREMENTS - GENERAL SUPPORT SERVICES

*ADDITIONAL DOCUMENTARY REQUIREMENTS - GENERAL SUPPORT SERVICES - JANITORIALContinuation1:

*ADDITIONAL DOCUMENTARY REQUIREMENTS - GENERAL SUPPORT SERVICES GARBAGE COLLECTION AND DISPOSAL

*ADDITIONAL DOCUMENTARY REQUIREMENTS - GENERAL SUPPORT SERVICES -GARBAGE COLLECTION AND DISPOSALContinuation1:

*ADDITIONAL DOCUMENTARY REQUIREMENTS -GENERAL SUPPORT SERVICES FORWARDING/SHIPPING/HAULING CONTRACT

*ADDITIONAL DOCUMENTARY REQUIREMENTS -GENERAL SUPPORT SERVICES JANITORIAL, SECURITY, MAINTENANCE, GARBAGE COLLECTION AND DISPOSAL AND SIMILAR SERVICES)


RENTAL CONTRACTS

*ADDITIONAL DOCUMENTARY REQUIREMENTS- GOODS RENTAL CONTRACTS

*ADDITIONAL DOCUMENTARY REQUIREMENTS RENTAL CONTRACTSContinuation1:

*ADDITIONAL DOCUMENTARY REQUIREMENTS RENTAL CONTRACTS

Continuation 2:


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

*ADDITIONAL DOCUMENTARY REQUIREMENTS REPAIR AND MAINTENACE OF AIRCRAFT, EQUIPMENT AND MOTOR VEHICLES

*ADDITIONAL DOCUMENTARY REQUIREMENTS REPAIR AND MAINTENANCE OF AIRCRAFT, EQUIPMENT AND MOTOR VEHICLES Continuation1:


GOODS(ADVERTISING EXPENSES)

*ADDITIONAL DOCUMENTARY REQUIREMENTS ADVERTISING EXPENSES

GENERAL GUIDELINES:

ADDITIONAL REQUIREMENTS:

*BASIC DOCUMENTARY REQUIREMENTS

GOODS(PROCUREMENT THROUGH ALTERNATIVE MODES)

*BASIC DOCUMENTARY REQUIREMENTS COMMON TO ALL PURCHASES UNDER ALTERNATIVE MODE

*BASIC DOCUMENTARY REQUIREMENTS COMMON TO ALL PURCHASES UNDER ALTERNATIVE MODEContinuation 1:

*BASIC DOCUMENTARY REQUIREMENTS COMMON TO ALL PURCHASES UNDER ALTERNATIVE MODEContinuation 2:


GOODS(LIMITED SOURCE BIDDING)

*GENERAL GUIDELINES LIMITED SOURCE BIDDING

*ADDITIONAL DOCUMENTARY REQUIREMENTS LIMITED SOURCE BIDDING

*ADDITIONAL DOCUMENTARY REQUIREMENTS LIMITED SOURCE BIDDINGContinuation:


GOODS(DIRECT CONTRACTING)

*GENERAL GUIDELINES DIRECT CONTRACTING

*ADDITIONAL DOCUMENTARY REQUIREMENTS DIRECT CONTRACTING

*ADDITIONAL DOCUMENTARY REQUIREMENTS DIRECT CONTRACTINGContinuation:


GOODS(REPEAT ORDER)

*GENERAL GUIDELINES REPEAT ORDER

*ADDITIONAL DOCUMENTARY REQUIREMENTS REPEAT ORDER


GOODS(SHOPPING)

* GENERAL GUIDELINES -SHOPPING

*GENERAL GUIDELINES SHOPPING

*ADDITIONAL DOCUMENTARY REQUIREMENTS SHOPPING


INFRA/GOODS/CONSULTING SERVICES(NEGOTIATED PROCUREMENT)

*GENERAL GUIDELINES NEGOTIATED PROCUREMENT

*GENERAL GUIDELINES NEGOTIATED PROCUREMENTContinuation :

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

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*ADDITIONAL DOCUMENTARY REQUIREMENTS NEGOTIATED PROCUREMENT (INFRA/GOODS/ CONSULTING SERVICES)

*ADDITIONAL DOCUMENTARY REQUIREMENTS NEGOTIATED PROCUREMENT (INFRA/GOODS/ CONSULTING SERVICES)Continuation1:

*ADDITIONAL DOCUMENTARY REQUIREMENTS NEGOTIATED PROCUREMENT (INFRA/GOODS/ CONSULTING SERVICES)Continuation 2:

*ADDITIONAL DOCUMENTARY REQUIREMENTS NEGOTIATED PROCUREMENT (INFRA/GOODS/ CONSULTING SERVICES)Continuation 3:

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ADDITIONAL DOCUMENTARY REQUIREMENTS

PAYMENT THROUGH ADA OR DIRECT PAYMENT

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DOCUMENTARY REQUIREMENTS PAYMENT THRU ADA/ DIRECT PAYMENT


ROAD RIGHT OF WAY/REAL PROPERTY

*GENERAL GUIDELINES ROAD RIGHT OF WAY / REAL PROPERTY

*ADDITIONAL DOCUMENTARY REQUIREMENTS ROAD RIGHT OF WAY/ REAL PROPERTY

*ADDITIONAL DOCUMENTARY REQUIREMENTS STRUCTURE/HOUSE

*ADDITIONAL DOCUMENTARY REQUIREMENTS IMPROVEMENTS (TREES, PLANTS, GROWING FRUITS)

*ANY QUESTIONOPEN FORUM

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The auditorial review shall consist of 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.Per COA Memo 2005-027 it is clearly stated that: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. In this regard, the Team Supervisor or TeamLeader shall make available to the Technical Audit Specialists (TAS) assigned in the different COA operating sectors, in the case of the National Capital Region, or to the Regional TSO (RTSO), in the case of the regional offices, the copies of the contract and all other documents necessary for the review of the technical aspect*The auditorial review shall consist of 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.Per COA Memo 2005-027 it is clearly stated that: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. In this regard, the Team Supervisor or TeamLeader shall make available to the Technical Audit Specialists (TAS) assigned in the different COA operating sectors, in the case of the National Capital Region, or to the Regional TSO (RTSO), in the case of the regional offices, the copies of the contract and all other documents necessary for the review of the technical aspect*The auditorial review shall consist of 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.Per COA Memo 2005-027 it is clearly stated that: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. In this regard, the Team Supervisor or TeamLeader shall make available to the Technical Audit Specialists (TAS) assigned in the different COA operating sectors, in the case of the National Capital Region, or to the Regional TSO (RTSO), in the case of the regional offices, the copies of the contract and all other documents necessary for the review of the technical aspect*The auditorial review shall consist of 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.Per COA Memo 2005-027 it is clearly stated that: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. In this regard, the Team Supervisor or TeamLeader shall make available to the Technical Audit Specialists (TAS) assigned in the different COA operating sectors, in the case of the National Capital Region, or to the Regional TSO (RTSO), in the case of the regional offices, the copies of the contract and all other documents necessary for the review of the technical aspect*The auditorial review shall consist of 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.Per COA Memo 2005-027 it is clearly stated that: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. In this regard, the Team Supervisor or TeamLeader shall make available to the Technical Audit Specialists (TAS) assigned in the different COA operating sectors, in the case of the National Capital Region, or to the Regional TSO (RTSO), in the case of the regional offices, the copies of the contract and all other documents necessary for the review of the technical aspect****We included this topic in todays session because we find it important to reiterate or mention the review of legal and auditorial aspects of procurement contracts by auditors.

There are several COA issuances that give emphasis on the significance of the legal and auditorial review of contracts.

First, we have COA Memorandum No. 91-704, it treats on the submission of documentary requirements. It, however, provides that ..

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COA Documentary Requirements

Documents

Transcript of COA Documentary Requirements