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RULES AND REGULATIONS


ON SUPPLYAND PROPERTY
MANAGEMENT IN THE
LOCAL GOVERNMENTS

RepublieoI :ie Fhiiippines


COMMISSION $N AUDTT
QuezonCity

October20, l9
COMMISSIONON AUDTTCIRCULARNO 92-386

To

Local Chief Executives,General Servic


Offi c er s , Loc al T r eas ur er s , Budg
Membe
Officers, Acsouniattis,Sarrggr.rnian
pai
Aucii
Muni
ci
tors,
B arang
Frovinciai,Cityanci
OffEcialsand,411
OthersConcerned.

SIjBJECT

PRESCRIBINGRULES AND REGUL,


TIONS ON SUPPLY AND PROPERT
MANAGEMENT IN TFM LOCAL GOVER]
MENTS.

Pursuantto the provisionsof Section383, Title \


Book II, of RepublicAct No. 7160, otherwiseknown
the Local GovernmentCode of 1991, the herein set
rules and regulationson supply and property manag
ment in local governmentunits are herebypromulgate
Theserulesand regulationsshalltakeeffectimmed
ately.

idf,. Dorrirnco
Chairman

TABLE OF CONTE}.ITS
Page

TITLE I. GENERAL PROVISIONS


Rule l- Title and Definitbns
Section
Section
Section
Section

1.
2.
3"
4.

Authority
Title
Applicability
Definitions of Abbreviations and Terms

1
I
1

Rule 2. Standardieation of Supply and Property


Section

TITLE II.

5.

Procurement of Supplies or
Property Certified by the
Product
Bureau
of
Standards

ACQUISITION OF SUPPLIES OR
PROPERTY

Rule 3. Procurement Plans ond Progroms


Section
Section
Section
Se"i.,i,rtt

Section

6.
7.
8.
:t.

10.

S/ction

11.

Section

L2.

Section

13.

Section

14.

Section
Section

15.
16.

Coverage
Annual Procurement Plan..
Annual Procurement Program .
n

_ _ ! _ - _ _ _

r ut urru.DtS

n _ _ _ - : - l

vu vc r crr

10
l0
l l
l t

L _ -

uJ

Approved Procurement
Prograrn
Prohibition Against Conversion of Cash Into
Supplies
Supplementary Procurement Plan
Supplementary Procurement Program
Amendatory Procurement.
Plan .
Arnendatory Procurement
Program
Provision for Contingency...
Procurement
Separate
Plans and Frograms for
Supplies or Property,

ll

1l
1l
I t
I I

T2
1 '

T2

T A B L EO P C O N T E N T S

TABLE OF CONTENTS

It

Page
Non-Expendable S.rpplies,
Non-Personal
S e r v i c e s ,a n d I U a t e r i a l s
for
Infrastructure
Project

Pagr

Section

34.

Section
Section

35.
36.

Section

37.

12

Rule 4. Requisttion of Supplies or Property


Section
Section
Section
Sect'ion

1 7 . R e q u i r e m e n to f R e q u i s i t i o n
18. Officers Authorized to
Draw Requisitions
f 9 . A p p r o v a lo f R e q u i s i t i o n s . . .
20. Certification by the Local
Rrrrlopt

Seciion
Section

2\.
22.

Section

23.

/,+

, r:

- -

DecLl(Jlt

Section

25

Section

26.

OFfinpr

r :

a o

13

r3

Accnrrnf-

ant, and Treasurer ......


Forms to be [ised
Number of Copies and
Their Distribution.-.-.....
Statement of Deliverv
Period
O , - - ' c ,

l3

l4

l5

Property
Filing of Requisitionsin
Advance
Prohibition Against Splitt i n g o f R e q u i s i t i o n s. . - . . .

15
15

27.

Section

28.

Section
Section
Seclion

29.
30.
31.

Public Bidding as the


Primary Mode of Procurement
Other Modes of Procurement ..
Procurement Organization.
The Committee on Awards.
Composition
of
the
/v rv ^r r-t*t :t t+t +
^^
LLEG

SecLion

32.

Section

33.

^v r^r

Section
Section
Section
Section

A,.,--,1-

f rwatuJ...

Prohibition of National
Offrcial From Sitting as
Member of the Committee on Awards
Attendance in Proceedings.

Section
Section
Section

1 7

Section
Section

Rule 5. General Policies on Procurement


Section

Section
Section
Section

t .

opeclucaLron or Duppries C)r

Section
16
16
16

r7

Section

38. Call for Bids..


3 9 . B i d d e r ' sB o n d .
40. Sanctions fbr Refusal to
Accept Awards
4 1 . Publicationof Call for Bids.
42. Roster of Bidders
4 3 . Duties of Bidders
4 4 . D e c l a r a t i o n o f B u s i n es s
In Lerests
45. Quotations
46. Quotations not in Official
Form .
47. Quotations in Philippine
Currency
48. Quotations are By Itern ...
49. Brand New Items Presumed
50. Ample Time to Evaluate
the Tender
51. Statement of the Period
Within Which the Offer
:- rr^^l
15 \ruuu

Section

17
Section
Section
17
18

on Awards
Decision on Award
An Excerpt of the Proceedings in the Committee
on Awards Shall Form
Part of bhe Supporting
Papers
ProceedingsOpen to Public

ri
lt

ft
lf

Rule 6. Procurement Thru Public Bidding

l l
ta

14

Quorum in the Committee

52. Submission of Samples,


Reports of Analyses,
Catalogs, Literature,
a n d S k e t c h e s. . . . . . . . . . . . . . .
53. Identification of Samples...
54. Bids on Brand-Names
Other Than Those Specified........

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2:

TABLE OF CONTENTS

T A B T , EO F C O N T U N T S

Page

Page
S e c t i on

R e s p o n s i b i i i t Yf o r P a t e n t

23

56

fringement
Submission and AccePtance

of Bids
57. First f'ailure of Public
Bidding
58. Second Failure of ['ublic
Bidding
59. \'/ithdrawal of Bids

23

.^.1/nr

Sectron
Section
Section
S e ct i o n
l i e c i - r or r
JUC

Ll0l I

S e c t io n
S e c t io n
Section
S e ct i o n
Section

C
irtlti.
- " nt r
s rJ v
' -r D

/rn
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u r.

L),.^+^^namo-f
r vJLPvrrurr

62.
63
64.
65.
66.

St'rcli orr

67.

Section
S e ct , i c n
Section

68.
69
7O

Srction
Section
S e ct i o n
Section

7l.
72.
73.
14.

" S e c toi n

75.

Sectic'n
Section

76.
77.

Ill

^{'P;,1.
r/r(rJ
v,
nf

78.
7g.
8il.
81.

R e d u c t i o no f Q u a n t i t Y " " "


S u b s t i t u t i o n o f S u P P l i e s' '
Frice Attustment
C o r n p e t i t i o nB e t w e e nL o c a l
and Foreign Froducts . '

Section
Section
Section

82
83
84

23
24
24
,)A
LA
a"

Section
C!^-.:^^
DCL UlUll

Section
Section

o<
La)

t1

26
26
2i
27
27
27
27
2B
28
28
2?)
29
29
29

85.

30
30

3l

When to Make an Emer6Crrvy

,A

25

Canvass and A'*ard


L i m i t a t i o n so f P r o c u r e m e n t
l anvass...
t h r u P e r s o n aC
P r o c ur e m e n t
Duty
of
Officers on Purchases
t h r u P e r s o n a lC a n v a s s . . .

Rule 8. Emergency Purchases

()A

fv) n e n i n r t
H--__-_o

of Bids Prohibited
Abstract oi iricis
U i d s S u b m i t t e d[ , a t r :
U n s i g n e dB i d s '
N o n - C o m P l Y i n gB i d s
C o n s i d e r a t i o no f D e f e c t i v e
Biris
r \ c c e P t a n c eo f I l i d s a n c i
Awards
R e i c a s eo f B r d d e rs l l o n d '
Division of Awzrrd
Notification of AccePLance
of Biris
A w a r d o f C o n t r a c t. . .. . . . "
P r o t e s tA g a i n s l a n A w a r d "
Forfeiture of Protesl FJond"
Issuance of Purchase
Orders or Contract .. "W h o m a Y R e c e i v eP u r c h a s e
O r d e r o r C o n t r a c t .". " '
PerforrnanceBond
Extension of Time to
h^li.'or
ucltr9r

Section
Sectiorr
Secbion
Section

Rule 7. Procurementthru PersonalCanuass

55

Section

Section
Section
Section
Section

QA
9V.

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o-^.;.;".;
6""

"J

Purchases,
Mandatory Requisites oi
8'l
E m e r g e n c yP u r c h a s e s. . .
8 8 . C a n v a s s o f P r i c es i n t h e
Locality of at Least
Three Suppliers in
Emergency Purchase
89. Authority tc Decide and
Award on Emergency
Purchases.
R
e
p o r to f t l t i l i z a t i o n . .... .. . .
90.
9 1 . C o n f ir m a t o r y R e p o r t o n
Emergency Purchase
92. Depositoryof Confirmatory
Reports
93. Sanction for Non-Compliance

32
32

33
33
33
3+
35
35

Rule 9.. Negotioted Purchase


Section

94.

Section

95.

Section

96.

Section

97"

When to Make a Negotiated Purchase....


When Public bidding is
Deemed a Failure
Canvass of Prices for
Negotiated Purchase
Personto Conduct Canvass
of Prices in Negotiated
Purchase

35
AA

36
36

TABLE OF CONTENTS

Page
Abstract of Canvass for
Negotiated Purchase
Section 99. Authority to Decide and
Award on Negotiated
..
Purchase
o
n
R
e
p
o
r
t
C
o
n
f
i
r
m
a
t
o
r
y
1
0
0
.
Section
Purchase"""
Negotiated
S e c t i o n 1 0 1 . R e P e a tO r d e r s '
.Seclion

98.

36

Rule 13. Other Mdes of Prxurement


Section

109.

37
37
38

Agents or
ule 11. Procurement from Exclusiue Philippine
Distributors
Section 105. When Procurement fronr
Exclusive PhiliPPine
Agents or Distributors
39
May be Made
Section 106. Authority to Decide and
Award in Procurement
from Exclusive PhiliPpine Agents or Distribu39
tors.....

39
40

vtl

page

Section I10.

ile 10- Direct Purchsse from Duly l-icensed Monufacturer


Section 102- W-hen Direct Purchase irom
Duly Licensed Manufac38
turer be Made
i
n
Section 103. Canvass of Prices
Procurement from DulY
38
Licensed Manufacturer"'
and
Decide
lo
Section L04' Authorit.v
Award in Procurement
from DulY Licen sed
39
M a n u f a c t u r e r- ' .

.ule 12. Procurement from Gouernment Entities


S e c t i o n 1 0 ?' P u r c h a s es f r o m O t h e r
FhiliPPine Government
Entities.
through Foreign
Purchase
108.
Section
G o v e r n m e n tE n t i t i e s

TABLE OF CONTENTS

vl

Procurement Authorized by
S p e c i a lL a w . . .
Suppletory Character of
these Rules and Regulations .

40

40

TITLE III. DELIVERY AND INSPECTION OF SUPPLIES


OR PROPERTY
l(ule 14. DeILUery
40

S e c t i o n 1 1 1 . Packing
C^-r:^-

uclulvll

1
19
L LL.

E l ^ . ^ ^ - " ; hJ ir lv; t+ " r . v J


^!LoPvrr

in

frqca

nf

Damage, Spoilage- or
Loss
S e c t i o n 1 1 3 . T i m e a n d P l a c eo f D e l i v e r y .
Rule 15.Inspection and A c c o m p l i s h n t e n t o f
Reports

40
4I

Inspection

S e c t i o n 1 1 4 . I n s p e c t i o no f P u r c h a s e s . . .
Section 115. Submissionand Approval
of Inspection Reports ...
S
u
rprise and Selective
Section 116.
Irrspeetionsby the I.ocal
Auditors

4l
42

12

Rule 16. Articles Subject to Test


Section II7.
Section 118.
Sectron lr9.

Section 120.
Section 121.

Section I22.
Sectron 123.

Drugs, Chemicals and


Medicines
Paper and Paper Products'.
G.i. Sheets, Pipes, Reinforced Steel Bars and
Other Alloys
Cerealsand Animal Feeds..
Textile, Flags and Flag
Canvass,
Materials,
G a u g e ,B a n d a g e s ,e t c . . . .
Leather
and
Leather
Goods
Soapand SoapProducts...

42
43

43
46

46
47
47

L24. Paint and Paint Materials..


L25. Wires, Telephones,Electric
Steel Cables, etc.
Goods
126.
Canned
Section
Section I27. Inks and Adhesives
Section 128. Lubricating Oil, Fuel Oil,
G r e a s e ,e t c .. . .
Section 129. Asphalt and Asphaltum
Products
Section
Section

Page
47
48
48
48
48
49

R u l e 1 ? .T e s t i n g o n d E u a l u a t i o n o f A n a l y s i s R e p o r t s
Certiiicates
Section

130. Authorized Laboratones ...

Q^^]:^uc!Llvtl

1 Q 1
1u a,

Annanlonno
r \!!!l ,U ar r we

I32.

Deliveries
Waiver of Test

Section

o-d

ur r s

Rpipnfinn

^.!J!- '- rv' _

49

n. - f'

50
51

Rule 18.Sampling of Articles Subject to Test


Section 133

Section 134.
Section
Section

135.
136.

Section 137.
Section 138.

P r o c e d u r e si n t h e S a m p l i n g
of Articles Subject to
Test
S a m p l e s , S k e t c h e s ,B l u e prints, etc. ..
Penalties
Withdrawal of Rejected
f)eliveries.
Storage Charges
Un claimed RejectedGoods..

51
53
53
F A
d5

54
54

TITLE IV, UTILIZATION AND ACCOUNTING


Rule 19.Utilization of Supplics or Property
Section

Qoalinn

Section

139.

1An

l.i 1.

Responsibility for Wasteful


Use of Supplies or
Property
Direct Responsibility for
Supplies or Property
Transfer of ExcessProperty

Rule 20. Accountability for Supplies or Property


Section 142. P r i m a r y a n d S e c o n d a r y
for
Accountability
S u p l i e s o r P r o p e r t y . . .. . .

Section 143. Transfer of Accountability..


Section 144. Designation of Supply
Officer
Section 145. Responsibility and Duty
of a Person ImmediatelY
..
..... .
Accountable
Section 146. Duty of a Person Primarily
. . . . ..
Accountable
Section 147. Accountabilityand Responsibility on Buildings
and Other PhYsical
Structures
Section 148. R e s p o n s i b i l i t y f o r R e a l
Estate
Section 149. M e a s u r e o f L i a b i l i t y o f
Persons Accountable Tor
Supplies or Property ...
Security
of
Section 150. L i a b i l i t y
Asency
Section 151. Notice of Loss and Application for Relief.
Section 152. Additional Information in
Certain Cases
Section 153. Credit for Loss
the
Section 154. R e s p o n s i b i l i t v o f
COA
of
Directors
Regional Offices and the
or
Provincial, Crty
Municipal Auditors on
Relief
for
Request
Submitted to the Com--:--:-llllssloll

54
54
55

55

tx

TABLE OF CONTENTS

viii

TABLE OF CONTENTS

Section
Section

155.
156.

Section

157.

Section
Section

158.
159.

utl

A,-.1 :;
nuuru

Page
55
56

56
56

56
57

57
57
58
60
62

f^rvr

Resolution
Central Record
InventorY of
Annual
SupPlies or ProPertY
Role of the Auditor in
Physical InventorY
Receiptsof Issuances ......
Running and Test lnventorY

62
63
63
64
64
65

T A B L EO F C O N ' T E N ' | S

TABLE OF CONTENTS

xi

Page
Sectron f 60.

Section
TIfT-EV.

1 61 .

I n v e nt o r y i n C a s e s o f
C h a n g e of Accountable
Offrcers
Property Clearances

65
65

D I S P O S A L OF SUPPLIES OR PROPERTY

Section
Section
Section
Section
Section

175.
176.
I77.
178.
179.

Hrrfe 2| 'jeneral PolicY on Disposal


1 6 2 - When Supplies or ProPertY
s h a l l b e D i s p o s e do f . . . . . .
1
6
3
R
e
sponsibility for the
Sect.ion
Disposal of Supplies or
Property
Section

c -.^!:^r)gULlUrl

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Section

r AK

D.'hlin

A,'nfinn

ac.

Mode
Primary
Disposal
Methods
166. Oth er
Disposal

66

66

Section

180. When Neeotiated Sale Mav


be Done
Section 181. Negotiated Sale Subject to
COA Approval
Section 182. Who Undertakes the Sale..
Section 183. Who Approves the Negotiated Sale
Section 184. Transfer of Proper{y With
fv u ^D -! r

of

Ruie 23. Soie ihru Pubiic Auttion


Section 177. Invitation to Bid
Section 172. Publication of the Invitation to Bid ......
Section 173. Bortd Requirement..-Section 174. Refusal to AccePt the
Award'Price....

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70
tv

70
70

rt-

ment Offices

70

Rule 25. Transfer Without Cost to other Gouernment Offices

of

16?. Disposal Procedures


168. Forms to be Used
the
of
169. Responsibility
or
Provincial, City
Municipal Auditor on
Disposable ProPertY
170. Appraisal of ProPerty
by the Committee on
Awards

69

Rule 24. Sale thru Negotiatinn

fhp

66

Rule 22. RePorting of Disposable Supplies or Property


Section
Section
Section

Page
69
69
69
69

Seetion

rh^

of
Real
Disposal
Property, Buildings and
Other Physical Structures .
og!

65

Withdrawal of Bids
Opening of Bids
Evaluation of Bids.
Basis of Award
When Bids or Offers
are Lower than the
Appraised Value

66
67

185. Transfer and Appraisal of


Unserviceableor Propeity iio Longer iieeded...
Section 186. Who shall Approve the
Transfer
Section

70

Rule 26. Condemnotion

67

Section
Section

57

187. W h a t P r o p e r t y s h a l l b e
Condemned
188. W h o S h a l l D e c i d e o n
Codemnation....

7l
7l

Rule 27. Other Modes of Disposol

68
68
69
69

Section 189. Donations to Charitable,


Scientific,Educational or
C u l t u r a l A s s o c i a t i o n. . . . .
Section 190. Other Modes of Disposal
A u t h o r i z e db v L a w . . . . . .

71

72

TAI] I,I.I 0 F' (IONTF]N'|S

xll

APPENDICES

Page
Rule 28 P4vrnent and [)eluterY
Sectron fgl.
Section f92.
Section 193.

PaYment
Sales lnvoice
l)eliverY.

/)--....

72
72
72

Rule 29 l)ropping of Accounts


Section
Section

TiTi,F, Vi
D-,t^

llulg

?n

uv.

194
195

R e l u r n o f R e P o r l s . . - - . ..
Dropping of Book Value

72
t,1

MiSCELi,Ai.iEOLIS PROVISIO}{.SA|.ID
^ NI'f
r'IOMT'
A rr!II/I]\
i\l_rtvlll\ lJ r l\fal I v D

A.fi"..ilnno'.rrc

I\IQ'FDI
I/-'TII/1I\IQ
I r\/rru
lr\L) r rlu\'

Prrrrtrqiirnc

SecLion 196. Lease bf Spac"sfor Publrc


Use....
Section 19?. Disposal of Real Property
and Improvements
L
e
ase of Ciovernment
1
9
8
.
Section
Other
to
Spaces
Entities..:....,..
S e c l i o n f 9 9 . L e a s eo f E q u i p m e n t. . .. " " .
Section 200 Discounting of Rental
Rates
S e c t i o n 2 O l . l ) i s p o s a lo f f ' t r e a r m s . ' . .
Section 202. Properties Imported Free of
Duties and Taxes
. Seclion 203. Transitory Provisions

/,-)
74

74
I J

77
i-

t l

78

Rule 3 L Administratiue Instructions


an
Establishment
of
Archival System
S e c t i o n 2 A 5 . I s s u a n c eo f G u i d e l i n e s. . .. - .
S e c t i o n 2 A 6 . S e p a r a b i l i t ya n d R e p e a l i n g
Clause
Section 207. EffectivitY
,Seci-ion 04

78
79

79
79

APPENDIX
"A"
"8"
"C"
"D"
"8"
"F"
"G"
"H"
"I"
",t"
"K"

xlll

LGLI/GEN.
FORM NO,
I

Annual Procurement Plan


Procurement Program
Amendatory Procurement Plan...
Amendatory Procurement Program......
Requisition and Issue Voucher
Purchase Request
Purchase Order
Report of Utilization
Property Issue Slip
Memoranclum Receipt ....-.Semi-Annual Rejort of Suppliel

01

o2
03
04
45(A)
05
06

o7
08
09

u'u!:::::..........
::iln:ililihi:

"N" Propert-v Return Slip


"O" Inventory, Inspection and Appraisal of
IJnserviceableProperty......
"P" Report of Waste Materials
Sales Invoiee for SupplieVProperty......

10
30-A
11
L2

l7-A
61-A
13

RULES AND REGUIII,TIONS ON


SUPPLY AND PRGE}ER.TYMANAGEMENT
TITLE I _ GENERAL PROVISIONS
Rule l. Titte and Definitione
Secrtox l. Authonty.-Pursuant to Section 388 of
Republic Act No. 7160, other:wise known as the Local
Government Code of 199i, these rules and regulations
providing for an improved system of procurement, care,
utilization, custody, and disposal of supplies and
property in the local governments are hereby prescribed.
Snc. 2. Title.-The-se n-rles and regrrlations shr!! be
known as: Rules and Regulations on Supply and
Property Managemeni,in the Locai Governments.
Spc. 3. Applicabilrty.-These ruies and regulations
shall apply to ail provinces, sub-provinces, cities,
municipalities and barangays. These shall also apply
to the Arrtonornc't-rsRegion in Muslim Mindanao, the
Cordillera Administrative Region and the Metropolitan
Manila Authority until such time that a separate set of
rules and regulations on the subject is prescribed for
these regional governments and the Metropolitan Manila
Authority.
Spc. a. Definitiow of Abbreuiations and Terms -- For
purposes of these rules and regulations, the following
abbreviations and terms are hereby defined:
'Annual
Frocurement PIan' refers to the itemized
list, prepared by the head of the department or offrce
showing the kind, estimated quantity, esti'raated cost,
description of supplies or property together with the
balance on hand, if any, required by the department or
office for the ensuing fiscal year.
'Annual
Procurement Pragram" refers to the itemized list prepared by the local chief exircutive showing
&he kind, estimated quantity, estimated cost, descrip-

Suprlr

Genen,tL Pcovtstc;i{s

rxo Pn<rPenrYMexeceunrtr

tion of supplies together with the balance on hand, if


any, required by the local government for the ensuing
fiscal year. The annual procurement program shall
essentially be based on the annual procurement plan.
'Amendatoryt Prrcurement Plan- is the itemized list
prepared by the head of the department or olfice
showing the required supplies in a fiscal year in lieu of
those deleted, cancelled or substituted in the approved
annual procurement plan. The amendatory procurement plan shall be supported bv a written justification.
'Amendatory Pru:urement Program" refers to the
itemized list prepared by the general services officer or
local treasurer, as the case may be, for the approval of
the local chief executive showing the required supplies
in a fiscal year in lieu of those deleted, cancelled or
^--L-4:t--3^.1
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program. The amendatory procurement program


shall be supported by amendatory procurement plan'
'Appraised Value'refers to the estimated value of
disposable property after inspection taking into
acccunt, its ccnditicn, usebili+-yand other faetors
'Autaril,' is the decision of the Committee on Awards
as"to who among the suppliers shall get the order or
contract.
-Beyond Economical Repair'refers to the condition
of the supplies rshen the cost of repairing beeornes
prohibitive and disadvantageous to the government or
when the cost to repair an item is over sixty per cent
$O%) of the acquisition cost'Bidder's
Bond' is a bond in cash, certified or
cashier's check or surety required of bidders before
they can participatc in any competitive bidding, to
guarantee in good faith the submission of their tenders
and acceptance of all the terms and conditions thereof.

"Bonq-Fide Bidder" is 3 res;stered merchant


licensedas manufacturer,producer, regular dealer or
service establishment with reput,ableestatrlishment
for at least three (3) months prior to the public bidding
he intends to participate in
'Cant)ass,
Sealed"is one wherein an offer is received
by the authorized oflicial in a sealed envelope or the
like.
oCare"
refers to the proper use and maintenance of
supplies or property; the act of giving atLention,
interest and safety to supplies or property.
"Condemnation"is the act of destroying valueless
supplies or property by burning, pounding, throwing
beyond recovery,or the like.
"Custody' refers to the actual or constructive
possessionor control of supplies or property.
"DefectiueBid" is a bid which complies with the
advertised descriptionsand specificationsbut not with
the terms and conditions in the rnvitation to bid.
'Department
or Office"'is a principal sub-division of
a local government unit defined in RA No. ?160 and
nationai offrcesauthorrzedto recerveaugmentation of
their supply requirement from the local government
unit concerned.
qDisposableProperty"
is a property reported for
disposition by a department or office.
of)icnaonl'
u.lrlrvovo

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tion of, or giving up of supplies or property.


nEconomically
Repairable" refers to that condition of
ec rut |n]^' pl i r^ros D

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or

rehabilitated at a reasonablecost or that in which the


cost of repair or rehabilitation would not exceedsixty
per cent (60Vo)of tbe acquisitioncost of the item to b!
repaired/r'ehabilitated. Changes in monetary rates
should be consideredin the computation bf cost.

GsxeRALPnovtsioNs

.SuePLYANo PnoPnRfYMnnecnvnNr
event or occurrence
"EmergenCy' refers to any

for suppliesor_propertyhas.become
"u"a
^^-=+:.--qllv rrrgertt or absolutely indispensable and
dangerto' or loss of' 'fe or
;lfit;";;;;";ln'minent

*h;;;;

ii"

property"Enornttty of Order" refers to that circunstance


property to be delivered
*f,"."in the supplies or
proportion
the normal requirement or is out of
"*.""d
to the usual volume of orders'
needed'?
"Equipmenl' refers to all articles
"-:tl:::
tT:^:'l"j:
individual or orga-nizatron..*lttn-9o :u.t-

lne Lerrrr rerurD r,u


identity when used or apphed'
printers,
compuiers,
adding machines,
*--.*,.iturs.
'!
tJJ ye
items'
u"hi.l"r, weapons and other similar
needed by
"Excess Property" is a property no longer
a department or an offrce'
sn,--^6)^hlo s,,.n/ip-so refer
DAPVtLvuuev

vwIJI've"

to articies which are

fuel' forage'
eonsumed in use, such as ammunition'
or repair parts as are
;;;;", medicines, and such spare
articles and which
;";e ; repair or complete other
process'
in
the
lose their identity
ii"t"tv
nQon.eralBond" is a cornbination of bidder's bond
may be in cash' certrtred or
urrJu performance which
cashier's check'
"Habltua|Delinquenf,'referstoacontractor/supplier
with the terms and
*ho-iails to abide by or comply (2)
or more times
of his contract for two
;""dirit;t
(1) Year'
wi'r,hina Pericd of one
addition made to
"Improuement" refets to a valuable
condition amounting
property of an amelioration in its
to enhance.its
intended
repairs
t^ rn^rc tnan mere
new ol turtber
adopt-it'for
to
or
;;hI;-, t""uty or utility
pnrposes.
'Immediate Accountability" refers to the accountaor having cu'stodvof
bility of a perso"-in fottussion of
supplies or ProPertY'

"Inuentory' is an itemized list of supplies or


property on hand containing designation or description
of each specific article with its valuation.
"Issue Slip" is the document used as evidencein the
tranefer of non-consumable supplies or property from
the general services officer, municipal or Harangay
treasurer, as the case may be, to a department head
for issuance to the end-user.
"ITB" refers to the Invitation to Bid.
"Locality", whenever'used in these rules and regulations, refers to the territorial jurisdiction of the
province of which the city or municipality is a compo-^-l

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Arpa

it

include all cities and municipalities wfthin


Metropolitan Marrrla Area.

shall

the

"Loutest Complying and Reasonable Bid" refers to


the proposal of one who offers the lowest price, meets
all the technical specifications and requirements of the
supplies or property desired and, as a dealer in the
line of supplies involved, maintains a regular
establishment, and has complied consistently with
previous commitments.
"Minor or Ordinary Repoir" means repair merely to
keep a building or equipment in fit condition or use
without increasing its capacity or otherwise adding to
its normal value as an asset.
"Major or Extraordinary Repair'refers to alteration,
addition, partition, extension, and other constrirction
or installation which materially increasesthe value or
extend the useful life of the structure or equipment.
nNesotiatetlPurchase' refers to the procurement of
-

- o - - - - - - -

supplies without public bidding undertaken for the


purpose.
"Negotiated Sale' refers to a sale without public
bidding undertaken for the purpose.

SL:pi'Ly axn PRopenty M.uiacciliE:;"1

'Non-contplying

Bid.' is a bid which does not comply


with the advertised deseriptions and specifications.
"Non-Erpendable Supplies or Proptrty' or "Nonconsumable Supplies or Properly" refer to articles
which are not consumed in use and which ordinarily
retain tlieir original identity during the period of use,
s u c h a s w e a p o n s , v e h i c l e s ,m a c h i n e s ,t o o l s , a n d i n s t r u ments.
"Non-Personal Seruices' includes, but not linri-ted
to, repairing, cleaning, recl-ecola_t.ino
g r, . r e n t a l o f
personal propert-v and furni.shing of nece-ssar.vrepair
parts or other supplies as part of the services
-^_t^__^l

per rur rueu.

"Obsolete Property" is a property which has iost iLs


e f f i c i e n c _ ye i t h e r d u e t o t e c h n o l o g i c a i a d v a n c e m e n t .
c h a n g e o f p r o c e d u r e ,r e o r g a n i z a t i o no f a c l e p a r t r n e n [o r
office. or completion of a project
"Offer" is a proposal invoiving one or more items in
tender.
a
"Ouerrun" is an excess over the quantity ordered
"Performance Bond" is a bond in cash, certified or
c a s h i e r ' s c h e c k o r s r l r e t y , r e q u r r e c io f ' * - r n n r n gb r d d e r s
to guarantee perfoimance of an ord;r or contract.
"Personal Canuass" r'efers to a mode of procurement
allowed as an exception to public bidding whereby
designated canvassers request price quotations from
at least Lhree (3) responsible suppliers in the locality.
"PR' refers to pulchase request use in the requisition of supplies or property not to be carried in stock.
^Procurementn refer.q
tn the acqrusition of supplies
or property, including non-personal services, by
written order or contract through bidding or negotiation or by transfer under existing laws or regulations.
"Prirrtar'1 Accountability' refers to the accountability
of the head oi a department or offrce fc,r supplies or

GeNeneL PRovtslorqs

property transferred to his department or office for


ieeuance to the end-user.
'Property
Responsibility" refers to the obligation of
an individual for the proper custody, care and
safekeeping of property entrusted to his possession or
under his supervision.
'Protest"
refers to the objection to a contemplated or
actual award.
'Protest
Bond" is a bond in cash, certified or
cashier's check, or surety required of protestants
against awar<is.
"Pubiic Auction" is synonymous to pubiic bidciing as
applied to sale of disposable supplies or property.
"Purchase" refers to the act of procuring
acquiring supplies or property for a price.

or

"Purchase Order" is a contract between the local


governrnent and the suppliers or dealers for the
delivery of supplies at a stipulated amount ani
includes, among others, quantity, period and mode of
delivery, unit and total price per item, and mode of
payment.
"Real Property' or "Real Estate" refers to land and
buildings and other improvements which are more or
less of permanent structure and substantially
adhering to the land with the intent of permanent
annexation.
aD^^^-t

:,.
,
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f
rrcpcuL /\rt(L(t
rs
a- rurm
oIr negot,laleopurcnase
whereby a local goirernment unit buys from the same
supplier, the same items at the sarne terms and
conditions as the original purchase within three (3)
months therefrom.
'R[V"
mezrnsRequisition and Issue Voucher use in
the requisition of supplies or property carried in stock.
"Running and Test Inuentoryr"is an inventory of
property made upon order of the local chief u"""rrtir,"

GexeR L PnovrsroNs

Suppt.v ern PRoperrv Mnlinceul;xr

at any time to ascertain the correctnessof the property


records of the unit.
'specification' refers to technical description of
supplies or property being requisitioned or ordered,
which should be clear and complete, including if
necessary, the specific uses therefor and how acceptability thereof can be deterrnined.
'splitting" means division or breaking up of requisition or order into separate requisitions or orders, of
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'standard"

refers to a gauge '.,trhich has been


established by authority, custom or colnmon acceptance as proper and adequate for a given purpose.
-suitable
Substitute- refers to that kind of article
which rvou-ld serve substantially the same purpose or
produce substantiaiiy the same resuits as the branri,
type, or make of article originally desired or requisitioned.
'supplemental
Procurement Plan or Procurement
is the itemized

Program"
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list showing the required


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amendatory procurement plan or program.


''supplier- is a person, firm or manufacturer who
furnishes or sells the supplies or property needed or
required by a local government unit. It is synonymous
to dealer, bidder, offerer, seller or contractor.
includes everything, except
"Supplies' or'Properfy"
real property, which may be needed in the transaction
of public business or in the pursuit of any undertaking, projec-t-, or aetivit-v, whether in the nature of
for
stationery, materials
equipment, furniture,
constructior. qFi personal, property of any sort,
including non-personal or codtractual services such as
the repair and maintenance of equipment and furniture, as well aa trucking, hauling, janitorial, security,
and related service*.

'Surplus

Property'is a property no longer needed by


a local government unit.
'Tender'
is synonymous with proposal, bid or the
quotation for supplies or property offered.
'Terms
and Conditions" refer to other requirements
not affecting the technical specifications and requirements of the supplies or property desired such as
bonding, terms of delivery and payment, and related
preferences.
'Tolerance"
is the specified allowance for error in
weighing, measuring, etc., or variation from the
standard or given dimer,sion,weight or the like.
oUnderrun"
refers to the deficiency in fhe quantity
ordered.
'Unseruiceable
Property" is a property that is not
o p e r a t i o n a i . [ t m a y b e e c o n o m i c a i l yr e p a i r a b l e o r
beyond economicalrepair.
"Utilization" refers to the act of employing,enjoying,
applying, converting supplies or property for the
llrrpose for which the same are acquired.
'Winning
Bidders' are bidders who have received
awards of contract or orders,
Rule 2. Standardization
Supplies or Property

of

Snc. 5. Prxurement of Supplies or Property Certified


by the Bureou of Product Standards.-To ensure
maximum and efficient utilization of government
nesources,LGUs shall limit their purchases of supplies
or property from Bureau of Product *Standards (BPS)
certified products in accordancewith the Joint Memorandrrrn f,i1sular, dated October 1, 1987, issued by the
Department of Budget and Management, Depar[ment of
Trade and Industry and the Commis.sion on Audit.

Acqulsttlox or Suppl-lesoR pnopnnrr-

S uppr,y e,r'n PRoperrv MeNrcnuFiMT

For this purpose, it shall be the duty of the general


services officer, municipal or barangay treasurer, as the
casemay be, Lo maintain and make referenceto an updated list of PS Quality Mark Licensees and list of
importers with Import Commodity Clearancewhenever
procurement of supplies or property is to be made.
f l o w e v e r , t h e a p p l i c a t i o no f t h i s R u l e m a y n o t b e
mandatcr-v to procurement of supplies or property under
extreme necessityreferredto in the SecondParagraphof
S e c t i o n8 8 , R u l e 8 , h e r e o f .
TITLE

II -

ACQUISITION OF SUPPLIES
OR PROPERTY

Rule 3. Procurement Plans and


Programs
Title shall cover acquisitions
-Snc.6. Coueroge-.-Thi-s
of supplies or property intended for the following:
a. operation of the local governments;
b. prosecution of infrastructure projects by administration solely funded from local funds;
c. prosecutronby admrnrstratronof natronai fundeci
infrastructure pro3'ects;
d. prosecution by administration of foreign assisted
infrastructure projects; and
e. prosecution by administration of infrastructure
projects funded from local donation.
Where the release of funds for Sub-Paragraphs(d) and
(e) is accompanied by specificinstructions, said instruetions ma;, be followed insofar as the-v do not direetl.v
contravene existing iaws. These rules and regulations
shall have suppieiory effect in these cases.
Snc. 7. Annual Procurement Plan.-At such time as
may be prescribed by the local chief executive, heads of
departrnente or offices shall eubmit to the general

1i

services offrcer or local treasurer, as the case may be,


procurement plan of their supply requirements foi
the
ensuing fiscal year.
Snc. 8. Annual procurement program._On or before
the fifteenth day of July of each year, the general
services offrcer or the local treasurer, as the case Lay be,
shall prepare for the approvarof the rocal chief
"*".rltiuu
an annual procurement program for the ensuing
fiscal
year which shall contain an itemized quantity of
sirpplies
or propert5l needed for the entire fisrcrl .-,.o, .^*-t^.-

aescriftion thereofa-sto kind, 0"";;;;^#;#;;f -

,:i:

estimated cost, and the balance on hand. The-total


estimated cost of the annuai procurement program shall
not exceed the total appropriations authorized for
the
acquisition of supplies or property.
Snc. 9. PurchasesCouered,By Approued procurement
^---*
n
ID -tuEturrl._DxcepL
ln case ol emergency purchases or
where urgent and indispensable needs could
not have
been reasonably anticipated, no purchase of supplies
or
property shall be made unless included i.,
o. .or,"red by,
an approved procurement program.
e-^
1n
v&i..
rv.

'r'.'

- f
rn -rut.LurLterL
agatnst

Lonuersrcn

ol Cosh Into

supplies'-The conversionof excesscash into supplies


is
prohibited except tc the extent of the kind and
irrantity
specified in the approved procurementplan.
S""._ 7I. Supptementary procurement plan._At any
..
time durir_rgthe fiscal year, heads of department_s
or
offices may prepare and submit to the general services
officer or local treasurer, as the case may be, for
the
approval of the local chief executive a supplementary
procuremeni pian to cover suppiy or property
requireof his department or office not otherwise inciuded
T"1t
in the annual procurement plan.
S-t" 12. Supplementary procurement program._
-_
Within a reasonabletime upon receipt of the ,rrpll"-"n_

AceulsrtroNor Suppr,rsgon Pnopsnry

Suppr,vrNn PnopenrvMrxecauErs

t2

Rule ,1. Requieitiorr of Suppliee


or Pnoperty

tary procurement plan, the general services oflicer or


local treasurer, as the case may be, ahall prepare for the
approval of the local chief executive a supplementary
procurement program based on the supplementary
procurement plan.

Spc. 17. Requir"ementof Requisitiont-No order for


suppliee or qroperty ehall be placed by the local general
eervices officer, municipal treasurer or baiangay
treasurer, as the case may be, for any depart-rrrt o,
office of the local government except upot written
requisition as herein provided. Except in the case of
emergency purchase, no requisition shall be given due
course unless the supplies or property deiired are
inciu<ierior iisteri in the annual piocurement program or
amendatory procurement program.

SBc. 13. Amendatory Prrcurement Plan-At any time


during the fiscal year, the head of department or office
may prepare and submig to the general services officer or
local treasurer, as the case may be, for the approval of
the local chief executive an amendatory procurement
plan for supply or property requirement of his department or office in lieu of those deleted, cancelled or
substituted in the approved procurement plan. Amendatory procurement plan shall be supported by a written
justification.

Snc. 1.8.Officers Authorized to Drout Requisitions.Rcquisitions shall be drawn by the head olthe department or olfice needing the supplies or property who shall
certify as to their necessity-for official-use and shall
specify the project or activity where the supplies or

Sc. 14. Amendatory Prrurement Prograrn.-Within a


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Snc. 15. Prouision for Contingency.-ln the preparation of annual'procuremerit plan, a maximum of fift,een
per cent o5%) of the estimated requirements may be
provided for contingency and miscellaneous items. This
shall take care of the requirements which could not be
onliainolorl

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ar

rloG-anl

ittrino

fho

nranorofinn

ir^nrh'+r,
yL vlter

Prv!qs-

ment plan from a head of the department or offrce, the


general services offrcer or local treasurer, as the case
may be, shall prepare for the approval of the local chief
executive an amendatory procurement program for the
department or oflice concerned.

nf fha

nlqn

Ser. 16. Separate Prrcurement Plans and Progroms for


Supplies or Property, Non-Erpendoble Supplies, NonPersond! Services, and Mdterials far Infrcstructure
procurf,ent plans and programg
Project.-Separate
ghall be prepared for supplies or property for the operation of a department or office, non-expendable suppliee,
non-personal services, and cuppliea or property intended
for infrastructure project.

13

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Src. 19. Approual of Requisillons.-Approval of the


requisition by the head of the department or office
concerned who has administrative control of the approp_riation against which the proposed expendituie is
chargeable is deemed suflibient,'except requisition for
supplies to be carried in stock which shail 6e approved
by the local chief executive concerned: proaidca, tn"t
such supplies are listed or included in the annual
procurembnt plan and the maximum quantity thereof
doeg 4ot.exceed the estimated eonsu-piiotr colespondproitded
lrg to a programmed three-month plriod.
furtlwr, That nothing herein contained shall be corrstrued
as auth-orizing the purchase of furniture and equipment
ror stock purposeg.
Purchases_

bv
baransev.s
_J

innlrrdino

t-hnsp nrrflrn-i-oJ
essrrvrr&gu

under Section 391, Paragraph (a), Sul-paragraph lB, of


RA No. ?160, shall be made only upon duly approred
requisition.
_ The punong barangay shall approve the requisition in
the care of barengaye.

Supply aro Pnopumy Mnru,rceueur

I4

Sp:c. 20. Certificotion by the Local Budget Officer,


Accountant, and Treasurer.-Every requisition must be
accompaniedby a Requestfor Obligationand Allotment
(ROA) showing the certificafion of the local budget
officer, the local accountant, and the local treasurer that
an appropriation thereof exists, that the estimated
amount of such expenditure has been obligated, and thnt
funds are available for the purpose, respectiveiy.
In the case of barangays, every requisition must be
accompanied by a request for obligation and allotment
sho.+ing the certificaf,ion of the following:
a. the chairman of appropriationscommittee of the
s a n g g u n i a n g b a r a n g a , v- [ a 1 4 n a p p r o p r i a t i o n
therefor exists:
b. the city or municipal accountantthat the amount
has been obligated; and
c. the baraneay treasr_rrerthat. funds are avai!able.
Snc. 21. Forms to be Used.-Requisitions shall be
accomplished in the forms as follbws:
a. for supplies carried in stock - Requisition and
Issue Voucher [General Form 45(A) as amended
1,.I4!ol^
tJ
JhJ,

-l
-AtLrI

b. for supplies not carried in stock - Purchase


Request (LGU Form No. 05).
Sec. 22. Number of Copies and Their Distribution.-RIVs and PRs shall be prepared in not less than three (3)
copies t.o bredistribr-rtcd a,. fo!!ows:
a . the original copy to be attached as supporting
paper to the voucher prepared to effect the payvnpnf

nf

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ov

nrnnorfrr v J

nrna"-^,1.
Prv9qrgu,

b . a copy to the local general services officer, municipal treasurer or barangay treasurer, as the
case may be; and
c. a copy to the requisitioning department or o,ffice.

AcgulsnloN or Suppr-lesoR pnorsmy

t5

Sec. 23. Statement of Deliuery period._The


requiaitioner ehall state with definiteness and certainty
the period of delivery desired so as not to leave doubt
when the supplies are needed. Statements of delivery
period such as 'immediate delivery", .as soon
as
p o s s i b l e " , o t h e r w o r d s a n d p h r p s e s -h a v i n g s i m i l a r
imports or without stating a particular pe.ioJ shalr be
understood to mean seven (?) calendar days after
receipt by the supplier or contractor of the
furchase
order or contract.
- Sec. 24. Speciiicatton of Supplies or property._The
description an<i specification of inu supplies'or jroperty
called for in the requisition shall inclr:de onlv the
technical specifrcationswhich wilr fill a"J
tt
n e e d s o f t h e r e q u i s i t i o n e r . A l l m e a s u r e""ii"iv
"
ments and
weights shall be stated in metric system except those
lupplies or property which can better be describ.d i^ tt
English s5rstem.
"
The general services officer, municipal or barangay
treasurer, as the case may be, shall be responsible
for
the correctness and accuracy of the specifications
or
technical descriptions of supplies or property
to be
purchased, whatever is the mode of proc,r.ement fn
avoid delays that could arise from any ambiguity.
Snc. 25, Filing of Requisitionsin Aduance._Heads
of
departments or offices shalr file their requisitions
in
advance to allow procurement thereof tirough
the
normal process.
Src.
26. prohibition
Against Sptitting
of
Requisitions.-Except in case of requisitions of
srfiphes
or property through emergency purchases, ."qrri"iiio.ru
fOr

item-s

nppdorl

far

oo
L
q ^e1r r,

^ri^r^qu<rrtEr

----^
fuusL

L
te

consolldated_

There is deemed to be
when it is resorted
to in order to evade the"fhtti.,g
required approval of higher
authorities or circumvent control measures provided
for
in these rules and regulations. The follo*i"g-".u
illustrations of splitting:

Suprly exo Pnornnw Menrcnnmn

16

AoetnsmoN or Suprt.reson pn<rsarrr

a. non-consolidation of requisition for one (l) or


more items needed at or about the same time by
the requisitioner; and
b. issuance of two (2) or more purchase orders based
on two (2) or more requisitions for items needed
at about the same time by different requisitioners.
Rule 5. General Policies on Procurement
e-^
usu.

on
3,.

ID 'U, L
UlL; L^ L

D;)):-DLlLaLtfrE

-^
Vn

tL^
Lrac

D-.'----f rarrSuly

p) tt u^ u) ^e

^.c
vl

Procuremezt.-Excep+" as c+.,her.*iseprovided herein,


acquisition of supplies or property by local government
units.shaii be through competitive public bidding.
Snc. 28. Other Modes of Procurement.-Local
government units rnay make procurement of their supply
or property requirements without public bidding
t-hrough any of +-hefo!!o.*ing modes applicable in the
circurnstances, as provided hereunder:
a. personal canvass of responsible merchants;
b. emergency purchase;
c. negotiated purchase;
d. direct purchase from manufacturers or exclusive
distributors; and
e. purchase from other government entities.
It shall be the responsibility of the general services
offrcer, municipal or barangay treasurer, as the case may
be, i.o reconmnd io the Qs"t'niite on Awardsii,ocai
Chief Executive upon whom approving authority has
been vestd by RA No. 7160 the nodes of procurement
provided for in this section to be adopted in each
particular case.
SEc. 29. Procurernent Organization.-ln every province
and city, the oflice of the general services offics shall
exercise the function of acquiring lbr the province or city
all its supply or property requirornents. The nnnierpal

I7

treasurerand
barangay treagurer shall exercise said
function for the municipal 6nd barangay government,
respectively- The offices of the general sl..'ices officer,
municipal treasurer or barangay t ersrrer, as the case
ma{'ber shall provide the recisia.y secretariat services
to the cormrnittce on Awards constiiuted in their respective government- with the concurrence of the majority of
the nembers of the committee on Awards, the loJal chief
erecutive ehall designate a secretary to the committee
who shall, among others, keep records of the minutes
and other proceedings of the Committee.
Snn

aO

tTho
r,ec

vf av ^r r^.^r t; .t L. ^. .-c c

^ura

A-..--r-

mr
rllefe

r
rr
Snall

r
De

fn

gvery local government unit a Committee on Awards.


Except as provi<ied herein, or in case of pro",rr.-er,t
through eqergency purchase, or when the authorir"tior,
is specifically vested by law to another body, the Committee on Awards shall exercise exclusivejurisdiction
to
decide the winning bids and questions of awards on
r.I ucur erl'en_r,ano orgposal, ot_::p!!"s
I

l .

or p ro pert-y.

on Award.s._
_- Sr9. BI. Compsition of the Coiiitiri
The committee on Awards shalr be composedof the local
chief executive as chairmen, the locar treasurer, the locar
accountant, the local budget offieer, the local general

servicas officer (io eese of nro.-,inrj!. r-.,1 ^:a:^-\

headof office ;";;;;;;


;;;;il;;;J'fi;"#
or supplies are"; being procured, as members.

r .!

tn
a
head of offrce or department would sit in a duar capacity,
"asu
or when the requisitioning office is a natiorral glrrern_
ment agency located in the l-ocdl government ri_rritand
which supply or property, requirement is authorized b;r
law to be augmented by said local government unit,
member of the sanggunian elected from among its
members shall sit as a member.
The Cornvnittee on Awards at the barangay level shall
be,the cangguniang barangaySec. 32. Prohihition of Nationat Official From Sitting
es Menl.bert'of the Committee on Aiaard,r._U.,a".-rro
circumstance shall an officiat of trre nationar government
git as a member of the Committee
on Award"s

l8

Suppuy e-'voPnopenrv MrlecexEru

Acqursrtlor.r or Suprups on Pnoppnrr

Snc. 33- Attendonce in Prwedi4gs.-Every


member of
the Committee on Awards shall be present in rll
proceedings of the Committee unless prevented from
doing so by sickness or other unavoidable circumstsnce,
in which case he may authorize in writing a
representative to attend in his behalf. Representatives
of the members of the Committee may deliberate on the
bids for and in behalf of the Committee members.
However, the Committee members shall personally
decide on the bids and/or questions of awards and shall
sign the Committee decisions.
Qnn
vsv.

QA
ur.

1)trn.rtm
s.r.
ysv'

in
...

lho
L..s

f\^-^:tt^^
vvtt,LrftavLcc

^uta

A...--)^
r\utu,

[rJ.-t

tT\--^
wu-

Thirds (%31of the members of the Committee on Awards


shall constitute a quonrm to do business; Prourded,That
the head of the department or o{fice for whose use the
supplies are to be procured is among those present;
Prouided further, That in case the requisitioning office is
a national government agency located in the local
government unit and which supply requirement is
authorized by law to be augmented by the local government concerned, the sanggunian merhber authorized in
this Rule to sit as a member of the Committee on Awards
is present.
Snc. 35. Decision on Autard.-T'he decision ol' the
Committee on a particular bid or question of awards
shall be concurred in by at least majority of the members
present and constituting a quorum.
The members who voted in favor shall sign the
decision of the Committee. The members who voted
against may explain their objection in writing and the
same shall form an integrel part of the supporting
papers to the clain.
Sec. 36- An Ercerpt oi the Proceedings in the
Committee on Auards Sholl Form Part of the Supporting
Papers.-The Secretary of the Committee shall prepare,
certify and atJach to the decision of the Qs'rrrnitteg qn
Awardg an ercerpt of the proceedings during which gaid
decision was rendered-

19

SEc. 3?. ProceedingsOpen to Public.-T\e proceedinga


of the Committee on Awards shall at all times be open to
the public and any decision shail be duly recorded and
postcd at a prominent place in the provincial capitol or
the crty or municipal or barangay hall. The Secretary to
ihe Committee on Awards shall certify to the effect that
the requirements of this section have been complied with.
Rule 6. Procurement

Ttrru Public Bidding

Snc. 38. Call for Bids--When procurement is to be


made by provinces or cities, the oflice of the provincial or
city general services o{hcer shail call bids for open public
competition. When procurement is to be- made by
municipalities and barangays, the office of the municipal
treasurer or barangay treasurer, respectively, shall call
bids for public competition.
The call for bids shall show the complete descriptions
and technical specifications of the required supplies or
property and shall ernbody all terms and conditions of
participation and award, terms of delivery and payment,
and all other terms affecting the transaction.
in aii caiis ior bi<is,the rrght to waive any defect in the
tender as well as the right to accept the bid most advantageous to the government shall be reservedSnc. 39. Bidd.er's Bond.-A bidder's bond shall be frxed
at five per cent (5%) of the total amount of the tender or
offer but shall not exceed twenty thousand pesos
/sn
^^^
^^\
(rzu,truu.uuj
per uro proposal.
Sec. 40- Sanctions for Refusol to AcceptAuord.-A
winning bidder who refuses to accept the award without
juetifiable raon shall forfeit his bidder's bond and shaii
be barred from participating in future biddings.
Src. 4I. Publiation of Catl far Bids.-The call for bids
'hqll bG grven the wi&et publicity
possible, sending by
nail or -ottrerwise, tnX known prospective particip"rrl, io
tle locality, of copies of the call and by posting copies of

Acetnsttlolr or Stlppueson PnornHry

Suppt-v aNtl PRoPERTYMmrrcEuex'r

the same in at least three (3) publicly accessibleand


conspicuous places in the provincial capitol or city,
municipal, or barangay hall, as the case may be' The
general services offtcer, municipal or barangay treasurer,
us the case may be, shall certify to the effect that the
requirements of this section have been complied with'
In addition, thb notice of the bidding mav likewise be
:n
published in a newspape.^f general circula''ic-- the
ierritorial jurisdiction of the tocai government u'rii
concernedwhen the provincial or city general servicesofficer or the municipal or barangay treasurer, as ihe case
may be, deems it necessarytaking into considerat'ioni'he
-.ignificance of the amount involved in order to obtain the
lowest responsible and complying bidUnless otherwise directed by the Committee on
(10)
Awards, publication shall be made at least ten
calendar days prior to the opening of bids'
Suc. 42. Rosterof Bidders.-It shall be the dutv of the
general services o{ficer or local treasurer, as the case
tay be, to maintain a list of bona-fide bidders in the
locality, indexed and cross-indexedby supplies categories.
A bona-fide bidder shall have the following minimum
qualifications:
a. duly licensed for the business engagedin;
b. has established place of business for at least
three (3) months prior to the public bidding he
intends to ParticiPate; and
c. not otherwise disqualifred under RA No' 3019' as
amended, or barred by proper government agencies from dealing with the government'
Snc. 43. Duties of Bidders--Bidders must carefully
stutlv

''1"' ^- -.:-^,--.--.r'

u-rrlt>

arttl -t'""'tiLivtrs

ativertised

rn the call lor bids. In case of doubt, they may ask for
clarifrcation so as to preclude erroneous benders' Every

21

bidder is chargeablewith the knowledgeof ali terms and


conditionsof the call for bid and assumesall risks attendant thereto.
Bidders shall accomplishbid forms in as many copies
as may be required in the call for bids, preferably typewritten, and identical in all respects. All blank spaces
shall be frlled properly and fully. Phrases like "See
Attached Documents" and others of similar purpose
shall not be considered,unless the same are intended
only to identify the sourceof information for veriFrcation
purposes. Erasures or alteration therein shall be
initialed by the person signing the bid.
Bids shall be signed by a responsible officer of the
companyor frrm authorized for the purpose whose name
and designation must be clearly indicated in the bid.
Spc. 44. Declaration of Business Interests.-All bids
must be accompanieriby statement deciaring under oath
all the businessestablishmentsor interest in the localiry
of the bidders. The statement shall include, among
others, the business name, business address and the
nature of the business.
Sac- 45- Quoiuiiorcs.-Price

quolaliuiis

urusl be ceri,ain

and definite in amount. Bids with conditions which


would tend to make the quoted price uncertain, like
"subject io increase or decrease of the present rate of
exchange' or others of similar imports, incorporated in
the tender or ofl'er shall not be considered.
For a better appreciation of a bid offer, the brand narne
and country of origin or manufacturer of the supplies or
property should be staied.
Snc. 46. Quotations not in Official F'orrn.-Quotations,
although not in official form, may be acceptedand the
bidder thereof,br submitting his tender, thereupon binds
himself to abidr. by the terms and conditions of the call
for bids as adve-',ised.

Suppt Y ,wu PRonenrYMrrN*cnuer*r

Acqrnsnror or Suppuruson Pnopsnn

Snc. 4? Quotations in Philippine Currc+uy--Unless


otherwise called for in the call for bids, all quotations
must be in Philippine Currency, inclusive of all government taxes, fees, imposts, or duties, if any, and all
incidental expenses. The contractors shall certify that if
they secure a waiver for, or refund of, all or any portion
of such taxes,.fees. etc., the refund shall be paid back to
the local government concerned.
Sec. 48. Quotations are By ltem.-Unless the call
specifrcally provides for quotation by lot or set, when
-| g^v-r oE

*9 lr rr qor n

nno

ilom

r.e

nqlled

for

_-_,

o
rrnt.nt.ion.s
a-----

are

tn

he

trea+*edindividually, and a bidder shall be eompelled to


accept the award of such items as may be awarded to
him.
Snc. 49. Brond New ltems Presumed.-Unless otherwise specified in the call for bids, all quotations shall be
for brand new fresh commercial stock supplies or
rranarlu
vPEr
P!

uJ

Sr.c. 5O.Ample Tine to Eualuate the Tender--Tenders


with conC.t^urr which tends to delimit the time of the
governmei.- :o consider and acceptor reject the proposal,
'subject to prior sale'; 'subject to confirmation by
like
our sunplier" and others of similar import shall be disregarded.
Suc. 5'1. Statemeryt of the Period Within Which the
Offer is Good.--The Bidders shall state the period during
which their offer is god, which in no case shall be'less
than sixty (60) calendar days. Tenders which state a
shorter period or fail to .state any period at all shall be
understoodas having a period <ifsixty (60) calendar days.
Snc. 52. Submis.sdonof Somples, Reports of Analyses,
antnlops Iiterature. nnd Shetches.-Unlessa bidder has
quoted exactly as per o{ficial sample, specifrcation,brand
or quality of supplies called for, he may be required to
submit a sample of his bid; Provided, That nothing
herein shall be conetrued ae prohibiting the Committee
on Awards to require the bidder to present samples,

23

reports of analyses, catalogs, literature, or sketches as rt


may deem necessary under the circumstances.
Snc. 53. Identification of Somples.-Samples submitted when required shall be properly identified- Reference to a sample previously submitted shall not be
considered unless the bidder was recently awarded a
contract for the supply of the same. Reference to
catalogs and the like shall be definite by namd, number,
model, page of catalog,edition ,etc.
Q&nvn.
u

1A
ur.

pDL;u) n^

^utl

-j lr----,
D--Dr urtu-tyufrleg

A,r
lJ|ngr

6,
I ndn

I nose

Specified..-Whenever r.efer"eneeio a manuiaciurer's


brand-name is indicated in the call for bids, it shall be
intended to be descriptive, not restrictive, and shall be
understood to merely indicate to prospective biirders that
brand-names other than those specified, if of equal
quality, may be considered,regardless of whether or not
a statement to that effectis made in the tender, provided
that the bidder shall give full description of his offer
accompaniedwith catalog,literature, and,/orsample. An
offer guaranteeing to deliver an "equal" or "equivalent'
without acceptableproof shall not be considered.
S n c . 5 5 . R e s n o n s i b i l i t yf o r P a t e n t n n d / n r C o o y r i s h t
Infringement.-A bidder
be held solely .";;;"iii;
"t"tt
for all claims of infringement
of patents and copyrights
in connection with any contract awarded to him bv
reason of his tender in the bidding.
Sec. 56. SubmissionAnd Acceptanceof Bid,s.-On or
before the +"imcand date of opei^.ingof bicis, tridders shaii
submit their bids in sealed envelopes with the office of
the general services officer in case of provinces and
cities, or in the offices of the municipai treasurer or
barangay treasurer in the case of municipalities or
barangays,respectively.Said officesshall stamp thereon
the time and date of receipt.
Snc. 5?. First Failure of Public Bidding.-If no bid or
only one (1) qualified bid is received on or before the

24

Supplv eNn PnopaRTv M.rNrceunNt

Acgurslrlow or Supeues oR Pnopnnry

25

scheciuled date of opening of bids, the Committee on


Awards may schedule another bidding following the same
proceciurcs herein prescribed.

Sec. 64. Unsigned Bids.-Bids submitted which are


not signed shall be totally disregarded and declared as
"No Bid'

there is
Snc. 58. Second Failure of Public Bidding.-If
the
Committee
for
second
time,
bidding
the
of
a failure
on Awards may recommend the procurement through
negotiated purchase in accordance with these nrles arrd

Ssc. 65. Non-Complying Bids.-Bids submitted which


do not conform to the specifications and descriptions of
the suppliesor property are non-complyingbids and shall
be rejected. In no case shall failure to meet the specifications or technical requirements of the supplies or
property desired be waived.

regulations.
Ssc 59. Withdrau,al of Bid.s.-A bidder may be
alle.r,ecl t.o withdraw hi.s tender or offer before the
opening;of the bids. FIis bid shall be returned to him unopened.
SsG. 60. Opening of Bids.-All bids subrnitted shall be
opened at the time, date and piace set in the call for bids
by the Committee on Arvards. Opening of bids shall only
be made in the presence of the provincial, city or municipal ar-r<litor or his duly authorized representative who
shall initial and secure copies of the bids. Ridders or
their representatives ma-v u'itness the proceedings.
\ V h e n t h e d a t e o f o p e n i n g o f b i d s i s d e c l a r e da h o l i d a y ,
it is unrlerstood thaL the bids shall be opened on the
u'orking day following, at the same place and time
Sec. 61 Postponententoi Opening of Bids Proiti'
b i t e d . - T h e o p e n i n g o f b i d s s h a l l n o t b e p o s t p o n e du n l e s s
there are compelling reasons or causes that justify the
postponemenb as may be determined by the CommitLee
on Awards, which shall notify the prospective bidders
accordingl-v.
Src. 62. Abstract of Bids.-Offers submitted by the
bidders shall be abstracted which shall be certihed as to
their correctness and authenticity by the Committee on
Awards and the provincial, city or municipal auditor or
t,heir duly aut).'nzed representatives.
Scc. 63. Bids Submitted Late.-Bids submitted after
the time and date of opening of bids shall not be
accepted.

Snc. 66. Consideration of DefectiueBids.-I)efeetive


bids defined in Section 4 herein may be considered for
the purpose of determining whether it would be advisable to hold a rebidding or to waive the defects. The
guidelines outlined hereunder shall be obseryed.
Whenever the price in a defective bid is lower than
that, in a non-defecrivebid by at least ten (I\Vo) per cent,
the bidder whc offered the non-defectivebid shall be
asked to reduce his price to that of the defective bid. If
he consents, the award shall be made to him at the
reduced price.
If the bidder offering the non-defective bid refuses to
reduce his offer to that of the drifective bid, rebidding
may be advertrseciwrthrn iorty-eight (48) hours.
If the Committe- on Awards believesthat rebidding is
impractical, the defects may be waived and the award
shall be made in favor of the defectivebid.
If the defect cannot be waived to meet the needs and
requiremenr-sof the requisitioner, or if t,here is conclusive evidence showing that the defective bid was
submitted to prejudice the non-defective bid, the award
shall be rnade in favor of the latter without reduction in
price.
Snc.-67. Acceptonceof Bids and Awards.-Awards in
the procurement of supplies or property shall be given to
the lowest complying and responsiblebid which meets all
the termg and conditisns of the contract or undertaking.

Acqurslrrolr or Suppues on pHopEnry

Suppr,v rNo PnopenrY Mrxlcsunln

lhe following factors, among others, shall be considered


n nnaking the award:
a. conformity with the specificationsin the ITB;
b . price quoted, considering the Flag Material Law
(CA 138), as amended,wheneverapplicable, and
other laws and policies pertinent to procurement;
c . when time is of the essence,the bidder who offers

to deliver within the period stipulated in the invitation to bid shall be arvarded the contract,
--^--:l^l
pluvrucu
L:-L^lltSItGr

rL^+
LlldL
+L^Lrrqlr

rL^
Lllc

+L^
Llrg

--:-^:lD
PIrLg
l^.,,^-+
^ - i ^l o9 !
rv wtDv
Pr

-^+
lfvu

.^-^}ll
urrrcqevrrqvrJ

.'

v^ f^froe- ro ' Iv. u r

all things being equal, the bidder who offers to


supply the whole quantity shall be preferred in
order to obtain uniformity in quality, tensible
strength, color shade, etc.; and
e . reliability of bidder as a supplier or contractor.

Snc. 68. Release of Bidder's Bond.-Immediately upon


he declaration of award to the lowest bid or the rejection
f all bids offered, bidder's bonds of .the unsuccessful
,idders shall be released. The return shall be indicated
onspicuously on the tender to be signed by the bidders
ck-nowledgrngthe rqttrrn of the hond On the other handh e b i d d e r ' s b o n d o f t h e s u c c e s s f u lb i d d e r s h a l l b e
,roperly receipted and the same may be released only
rpon his entering into contrac{ and filing of a necessary
erformance bond.
Sec. 69. Diuision of Award.-Division of award may be
eade only in either of the following instances:
a. in case of tie offers and.the supplies are divisible,
the award may be divided equally as far as pracdeatrle unless the interest of the service demands
that it should be given to only one dealer; or
b. in case the lowest bidder offers to supply a
limitd or partial quantity only, in which event
the balance nay be awarded to other acceptable
bidders in the order of advantage of their offer.

Snc. 70. Notification of Acceptance of Bids.-The


bidder or bidders who offer the most advantageous
tenders to the government shall be notified o1 the
acceptanceof their bids. The lo.singbidders shall likewise
be notified accordingly.
Soc" 71. Award of Contracr.-Awards of contracts for
the supply requirements of the government shall be
made by the Committee on Awards.
Snc" 72. Protest Against an Award -A losing bidder
may frle a protest with.the Committeeon Awards again.3f.
its award or decision within ten (10) da_ysfrom the date
the winner was announced. The protest shall be in
wrifino

hqca.l

n
v rnr

i'ctifi-kl^
J uow.rrovre

-*^,,-I^
5,r vurruo

^-l
dttu

^-:
dLcull-lpallrgu

with a protest bond, either in cash, certified o; .."hi".'"


check, or surety bond, in an amount equivalent to ten
OO%) per cent of the total value of his tender. Within
seven(7) daf's from receipt of the protest,the Committee
^vrr

4 , , , ^ - l ^( r 5
nwdr

^L^lr
stli1'tl

----l^I ejtuel

^
a

. .
ruf-rcrslon.

Sec. 73. Forfeiture of Protest Bond.-"lhe protest bond


posbedby a protesting bidder shall be forfeited in favor
of the government should the protest be found to be filed
only to prejudice the awardee.
Snc. 74. Issuanceof Purchase Orders or Contract.Immediately after the cornmittee shall have decided the
winning bids, a purchase/letterorder or contract shall
be issued to winning bidders. The following shall clearly
appear in every purchase/letter order or contract a.side
from the other requirements prescribed by existing laws
o-J
orru

-^-,.1^+:^-^.
r 95 Utd r/r(rlfo.

a. office to which the account shall be charged and


the requisition nunber;
b. name and address of the supplier or contractor:
c. offrce to which the delivery shall be made;
d. complete descriptions and specifications of the
supplies or property and all other inforrnation

Suppr-v exn Pnopenty Mex,rcemuur

i8

and data needed to enable the supplier, COA;


inspector (if applicable), and others concerned to
determine the nature and quality of the jt"-s
purchased;
e. provisions for penalty in case of late or nondelivery;
f. qrrantity and unit price;
g. period of delivery;

:
h. shipping terms and conditions and other cotlditions of delivery;

i. date of effectivity and termination of the contract: and


j

conditions regarding importation, if any.

The date when the purchase/letter order was received


y the supplier or contractor shall be indicated clearly.
S n c . 7 5 . W h o m a y R e c e i u eP u r c h a s e O r d e r o r
lontroct.-The purchase order or contract shall be
eleased only to, and signed for by, the duly authorized
epresentative of the awardee after posting the performnce bond.
Sec. ?6. Performance Bond.-Performance bond shall
e frxed at ten per cent OO%) of the value of the contract
r purchase order. However, in case of importation and
he same is to be financed by.the government, performnce bond may be increased to twenty per cent QO%)
epending on the reliability and integrity of the awardee.
A purchase order or contract involving tn thousand
esos (P10,000.00) or less need not be covered by
erformance bondSec. 77. Extension of Time to Deliuer.-Request for
xtension of time io deliver beyond the period stipulated
r the purchase order or contract shall not trc granted
rcept in the following cases:
a. force majeur+.

Aceulsnrox or Supplres oR pnopeRry

29

b. when failure to make delivery is due to an act or


order of the government; or
c. otherjustifiable reasonsbeyondthe confrol of the
contractor or supplier.
Provided, That the request for extension of delivery
time is made before the term has expired and recommended by the Committee on Awards and approved by
the local chief executive
Suc. 78. Reduction of euantity._Amendment by
reduciion oi the quantrty called for in the purchase order
or contract, may be aiiowe<i provided the supplier,s
request is based on -iustifiable rea.sonrs
and the r.earriei_
tioning department or office , offe.s
d;
r e q u e s t f o r a m e n d m e n t s h a l l b e a".p p r"U:""It;;:
dved by the
Committee on Awards.
Sec. 79. Substitu,tionof Supplies._Amendment by
subsiitui,ion c t suppiies or proplrty calred for under the
purchase order or contract may be approved by
the
cornmittee on Award if the interest of the^governmlnt
is
not prejudiced and the items offered as substitute
are of
equal or better in quality and the contract price is
not
increased by reason of the substituhion.
Sec. 80. Price Adjustment.-The contract price may
be
adusted in cases, when at any time during the
effecti_
vity
^of the contract, the government shJuta i-poru,
modify or abolish any tax, custom duties, li"ersel
l__
posts, fee, or other similar charges,or enact, amend
or
repeal any law or decree. which worrld directly affectlhc
purchase order br contract, subject to the appio,ral
oi if,"
Committee on Awards.
_ Snc. 81. Competition Between Local and, Forcion
Products.-When there is a cornpetition bet*ee"
ioc'ai
and,a product coming frtm a foreign couniry,
l::gTt
preterence should
to the philippine product
-be given
unless
philippine
p.odoct
-th9 Rrice of the
price of the fqreign product by more than^nn"""
"*"."d"-ih"
f f SZf
per cent.

30

Aceutslrloru or Suppuus oR pnopeRry

Supplv nxu Pnopenf,y M..ri\^cEMl:l.tr

Rule 7. Pnocurement Thnough Pereonal


Canvase
Sec. 82. Canuass and Atuard -Upon approval of the
Committee on Awards, procurement of supplies or
propert-y may be effected after personal canvass of at
least three (3) rcsponsiblesuppliers in the locality by a
committee of three (3) cornposedof the local general
servicesofficer,'or the municipal or barangaytreasurer,
as the casemay be, the local accountant,and the head of
oifice or tieparimenl florwhose use the suppiies are being
.-'
IJr()cureu.
'TiL^
I f rc

^ ^ ^ . , - - -q N
ro I I I

^f
ur

--:^^pr rLrD

^r
(rt,

+L^
Lrrc

L^------ual attEay

t^-^^r
reyel

^L ^rt
sllall

Llrc

conducted by a committee of three (3) composed of the


barangay treasurer and two Ql members of the
sangguniang baranga.vto be designated by the punong
barangay.
Abstract of the canvasSshall be prepared by the office
of the general serviccs officer, municipal or barangay
treasurer, as the case may be, and authenticated by the
canvassers.
The award shall be decided by the Committee on
Awards.
Sec. 83. Limitations of Procurement thru Personal
Canuass--Purchases through personal canvassshall not
exceed.the amounts specihed hereunder for all items in
any one (l) month for all departments or offices
combined in the local government unit concerned.
l. Provinces, cities, and municipalities
the Metropolitan Manila Area:
I

-.r

fircr

r.rou

o^'l

qrtu

-^^^-J

-gLvlrq

^9 rlq---o-

^u t-r -g

L . ' - , 1 * ^ , 19 q

ttgrrul

within
fifl.'

rtrgt

thousand pesos (P150,000.00);


1.2 third and fourth class - one hundred thousand pesos (?1OO,O00.O0);
and

1.3 frft,h and sixth class - fifty thousand pesos


(?50,000.00).

3l

2. municipalities outside Metroporitan Manila


Area:
2.1 first class
sixty thousand pesos
(P60,000.00);
2.2 secondand third class _ forty thousand pesos
(P40,000.00);
2.3 fourth class and below _ twenty thousand
peso.s(p20,000.00).
3. barangays in cities and in Metropolitan Manila
Area - ten thousand pesos(p10,0b0.0o);and
4. all other barangays _ five thousand Deso.s
(P5,000.00).
The governments of the Metropolitan Manila
Author_
ity, the AutonornousRegionin Muslim Mindanao
and the
Cordillera Administrative Region shall, for the Durnosc
of these rules and regulations, fall under tt u .at"go.y
oi
a first class province.
The phrase 'all items in any one month'means
that
the total purchases thru personal canvass of
,il tt u
departments or offices in the local eovernmpnt
unit
concerned shall not exceed the limitations prescribed
herein.
Sec. 84. Duty of the prrcurement Officerson purchases
thru Personal Conua.ss.-It shall be the duty
of the
general services officer, municipal
o
r
b
a
r
arrguy
+-^^----t
urr.r,Drrrer,
as Ene
case'may be, to ensure that procurement of supplies thru personal canvass shall
noi exceed
the limitations prescribed in section g3 hereof.
For this
purpose, they shall keep and maintain
complete recorcis
of all purchase orders effected thru personal
canvass.
Every purchase through personal canvass shall
bear the
certification of said officials to the effect that the
current
purchase under consideration has not
exceeded the
prescribed ceilings.

32

rNo Pnoperry Mr,Nrrcnuerr


St-rppr-y

Aceulstrlolv or Sun'l.r R.soR?ncllnlrry

Rule 8. Emergency Purchases

Sec. 88. Canuassof prices in the Lxality of at


Least
Three Suppliers in Emergency purchase._Canvass
of
prices shall be conductedof at least three (3)
suppliers in
the locality to secure the lowest price obtainable
at the
time of the purchase.

Snc. 85. When to Mahe an Emergency Purchase.-In


case of emergency where the need for the supplies is
exceptionally urgent or absolutelyindispensableand only
to prevent imminent and real danger to, or loss of, life or
property, local government units may, through the local
chief executive concerned,make emergencypurchasesor
placerepair orders, regardlessof amount, without public
bidding.
Q-^

UDL-

OC

ou.

:^;.-.:^^^

uLrrL..uLLr)tt:r

^C

ul

f,t---

E trtet tgrlcy

rurcngsgs._

Deliveries under emergencv purchases or repair orders


shall be made within ten (10) days after placementof
the same. The supplies procured must be utilized or
availed of within fifteen (15) days from the date of
delivery or availability.
Siic. 87. fufandatory Requisiies oi Emergency Purchases.-Under no circumstance may emergeney purchase be resorted to unless all the following conditions
are met:
a. the need for the supplies or repair is exceptiong.!!,-'rrgent or abs+!ute!i-:ndispensable and cnly
to prevent imminent and real danger to, or loss
ef, life or property;
b. there is no material time to procure the supplies
through public bidding;
c. appropriations therefor exist;
d. the estimatcd amount has been obligated;
e. funds for the purpose are available;
f

fvl r. r-u

--i^^l,r.veo

^f
vr

+L^
Lrrc

-,,^*t:.-DuyprtE:!

3^
tu

l-^
rJg

^-^^,--^l
pt t LuI v(l

^-^
dt t

rL^
Ltrc

lowest obtainable in the market at the time of


the purchase; and
g. the supplies to be purchased are not available
from any of the store rooms of the local government concerned

33

Under extreme necessity when it becomesimpracticable for the general seivices officer, -ori.iiui
o.
barangay treasurer, as the case may be, or thei-r
drly
authorized representatives,to conduct canvass p.i.",
J

in the

localitv,

t.he canvas,.q n.at-, l-^ -^r^

,,,.lL:-

4!=

mediate
;;i::, ;:T:j' -l]i' #
"i.i"ii."* r,*; il;tr,;;;;;H
";;;#
cialor employel
i*irhij,H;;'ii
! r r s D u p p r r e r sc a n"""J-g
v a s s e or n t h e s a r d v i c i n i b y

h ^

^ . ,

^ -

l :

^ - ^

are less than


three (3), purchase of the supplies may
still be made
from the most advantageous offer and
the obtaining
conditions shall be fulry disclosed and indicated
in the
abstract of canvass; prouid.ed.,
further, That the quantity
procureci shaii be sulf rcient to rnect t,he
emergen.y onJ in
no case shall the total amount exceed Ten
Thousand
(P10,0O0.00) pesos in case of provinces,
cities and mu_
nicipalities and One Thousand (pl,000.00) pesos
in the
case of barangays. If the canvass of prices
can not be
made in the official canvass form at the time of nrrrche"o
it shall be the duty of the official or employ""
*ho .rrud"
the purchase to make a report of and certifv
to the
canvass in the ollicial canvass form, attachini
thereto
the unbfficial canvass form.
Snc. 89. Authority to Decid,eand. Award on Emergency
Purchases.-The authorit-v to rlecide an<! arryai
emergency purchases is vested in the local chief
"*
execu_
tive upon recommendation of the general
services
officer, the municipal or barangay treasurer,
as the case

'h-.,
UTqJ

L^
L'8.

Sr.:c.90. Report of IJtilization.-Immediately after the


supplies
property procured through
_orpurchasehad
" - " thr"ee
. g " r , . (3)
y
beenconsumedbut not latci than
days upon the expiration of the fifteen (15)
Jays
prescribedin these rggulations, the head of
thu ."q.,lsi-

34

S i l t ' t ' t . v , \ \ t t l ) l t ( ) l ' H l t T tM


' nr-,rr;t:Mt:rT

AceuslrroN or Supplres oR PRopeRry

tioning departnrent or officc shirll subrnit a Report of


fltilization (l,GU Fornr No. 07) ldrlrosstd to tht krcal
c h i e f t ' x e c r r t . i v et h r u t h e g e n e r a l s e r v i c e s o f f i c e r ,
municipal or lrarangiry trt'a.surer, as thc case may be,
containing. iirnong others, tht' following

that the same could not be done through the


regular course without involving danger to, or
loss of, life or property;
f- a certification of the provincial or city general
services officer or the municipal or barangay
treasurer, as the case may be, to the effect that
the price paid or contracted for was the lowest at
the time of procurement;

a. date rvhen the strpplies or property were


d t ' l i v c ' r e da n d f u l l y u t i l i z c d ; a n d
b. exact location or address where supplies or
propert.v r.r'crcdelivered.

g. a certification of the local budget officer ns to the


existence of appropriations for the purpose, the
local accountant as to the obligation of the
amount involved, arrd ihe local Lreasurer as Lo
the availability of funds; and

The report mu-st tre supported bv RIVs signed for by


t h e a u t h o r i z e d r e p r t ' . s e n t a t i v e so f i n t e n d e d b e n e f i c i a r v
grrll)nq

The auditor conccrned shall immediaLely be furnished


u'ith a cop,v of said report for his guidance in audit.
The Report of Utilization for purchases of supplies
,,^l^urrucr

+L^
Lrrc

Q^^^^J
ucLvrru

D^-^--^^L
r dt d6r (tptt

^t
uI

Q^^r:^\fEt-Llutl

oo
oo

^L ^tl
sllall

L ue

prg_

pared b.v the official or employee rvho made the emergency purchase dul.v noted by his immediate superior and
t h e d e p a r t m c n t h e a d c o n c e r n e dc o n t a i n i n g , i n a d d i t i o n t o
the above-enumerated information, the date, time, place
and particulars of the emergenc),
St:r'. 91. Confirntotory Report on Entergency Purchase.
-Immediately
after Lhe emergency purchase is made,
the head of the requisitioning department or office shall
draw a regular requisition to cover the same which shall
contain by attachment the following:
a. compiet ciescriptions oi the suppires or property
acquired or the work done or to be performed;

35

h. the abstract of canvass.


Sec. 92. Depository
^ - : - : - - l

ufrEr[ar

copy

- a

r l

of Confirmatory

or LIle approveo

Reports.-The

uonlrrmatory

Keport,

together with all the attachments, shall be filed with the


disbursement voucher prepared for payment of the items
procured. All members of the Committee on Awards
shall also be furnished with a copy.
.Snr: q3
l<rnction for Non-Ccmplicnce. Withcut
prejudice to criminal prosecution under applicable iaws,
the local chief executive, the head of the department, or
the chief of office making the procurement shall be
administratively liable for any violation of, or noncompliance with, any of the rules and regulations
pertaining to emergency purchases which shall be a
ground for suspension or dismissal from the service
pursuant to Sectioir 36g of RA No. 2160.

b. by ',vhom furnished or executed;


c. the unit price and the Lotal contract price;
d. the date of placing the order and the date and
tirqe of delivery or execution;
e. a brief and concise explanation of the circumstances why procurement wa6 of such urgency

Rule g. Negotiated purchase


Snc. 94. When to Mahe a Negotiated Purcho.se.-In
caaes where public biddings have failed for two (2)
consecutive times .and no suppliers or dealers have
qualified to participate or win in t,he biddings, the

Acqtnsltrou oF SuppltEs on pnopenry

SL lrt.r' ,rNtr Puot'uKrY M^NA(;UMENT

Jb

Comnrittt't' on Ar,r'ardsshall attest to this fact and rnay


r e c o n r n r ( ' r r dt o t h e l o c a l c h i e f c x e c u t i v e , t h r o u g h t h e
gent'rirl scrvict-s offict'r, municipal or barangay treasurer,
irs the cirsr. mil-v be, that the procurcment be made by negoLrate(i purch,t"e rcgardle-ssof amount; Prouided, howr-\'r-r, rlrirr thr' supplit's or property to be procured are
covered bv the irnnual proctlrement program and shall be
delivered r*'ithin .seven(7) calendar days after plaeement
of the order; and [)rovided furthcr, that thc contract covering tht' negt:iirrtt'd ptrrchirse shall be approved by the
. q a , n g g t r ni r r n c o r l c t . f I r t ' ( 1 .

Sur:. [i.1 ii'.rit'rri'uhiic iiiciding is Deenrccia Faiiure.F o r t i l t p r . u ' p o s t ' so f t l t t ' s e r u l c s a r n d r c g r r l a t i o n s , p u b l i c


r r i d d i n g i . . d c t ' r l t , c it o l t r r v e f i r i l e d u n d e r a n y o f t h e f o l l o w lt g

c : l ' r ,t l : l t r l i l I ) ( ' r ' :

ir

i'

rr ht,ir ncr (rr onlv one tiualified bid is received on


or bef'orc t lrc .scheduled date of the opening of the

Awards. The abstract shall, among others, serve as the


basis for negotiation. The original of the abstract shall
betattached to the contract to be entered into by the local
chief executive for the purpose.
Spc. 99. Authority to Decid.e ond. Award on
Negotiated Purchase.-The authority to decide and
award on negotiated purchases is'vested in the local chief
executive upon the recommendation of the Committee on
Awards.
Sc. 100. Confrmatory Report on Negotiatedpurchase.
-Immediately aft,er the negotiated purchase,
the local
chief executive concernedshall draw a regular requisi_
f.ion

f n

cnvor

fel r' o
^L

o qo r- ror e
o

,,,t ;^L
w rrrLrr

^L^ll
Jrtdrr

^^-r^:LUtlLarIt

L-uy

|
aLLtrcn_

ment, among others, the following:


a. complete description of the supplies acquired or
the work done or to be performed;

l.:1..
{,iLt5. trr

tu.

r'.ir,'n aii rht' bids submitted are defective and./or


( ) n - c o m p l . v i n gb i d s o r n o t r e s p o n s i v e t o t h e
1 r , r m s ,c o n d i t i o n s a n d s p e c i f i c a t i o n so f t h e t e n d e r

c. date of placing the order and the daLe and time


of delivery or execution;

(ir)ctlment.1.
.':

37

:rtl

r\
L {t,tf

(I)}

r
trl

n-: ^-..
t t LL(t

t-Jtrt

l7----,i-r-J
!rc5traauLcu

ft..--L-^| 4iLrruJT--

(lirnvass of I'rices of at least three (3) suppliers or


t l e : r i e r . sr n t h e l o c a l i t - v s h a l l b e c o n d u c t e d t o o b t a i n t h e
l l o r , r ' e v e r ,u n d e r c i r c u m s t a n c e s w h e n i t
l r ) \ r ' e - sot r i c e
l r c c o m t : - . ' r m p r i r c t i c a b l et o c o n d u c t c a n v a s s o f p r i c e s ,
r , u r c h a . - i uo f . s u p p l r c s o r p r o p e r t y m a y s t i l l b e m a d e
'.lilough negotialion provided that thg Committee on
\
.\'.r'arci.;shall attest to thls fact.
St.r;. 97. Person to Conduct Canuass of Prices in
,\'egotLcttedPurchase.-The Committee on-Awards or its
. !u l v a ' . tr - h o r i z c ' J r e p r e s e n t a t i v e s s h a l l c o n d u c t i h e
canvas.sof pric,.s in purchases through negotiation.
Sr:r. 98. Abstract o[ Canuass for Negottoted Purchase.
-Quotations submitted by the various suppliers shall be
abstracted and certified as to its correctness and
authenticrty by the members of the Committee on

tuJ
- . , .wrrulfl
. , L ^ - , r .-rur
'--1,^.^r
rllsrle(l

^, r
ur gxecuf,go;

d. the unit price and the total contract price;


e. a certification of the nrovincia! or city gener:l
services officer or the municipal or barangay
treasurer, as the case may be, to the effect that
the price paicl or contractedfor was the lowest ar
the time of procurement;
f. a certification of the local budget officer as to
existenceof ennrnn,.i:rtioncf,.rrthe purpose;
g. a certification ofthe local accountant to the effect
that the estimated amount covering the purchase
has

hpen

nhlisqfpd'

h. a certifrcation of the local treasurer to the effect


that su{ficient funds to cover the purchase are
available; and

i. the abstract of canvass.

Aceutstrloru or SLrppLles oR PRolutrry

Sut'nt.v ^Nn PRoPI:RTvM,rNnr;epu:rur

38

T h e r e q u i s i t i o n w h i c h s h a l l b e a c c o m p l i s h e do n a n
R I V s h i r l l b e p r o c e s s e cal n d a p p r o v e d i n a c c o r d a n c e w i t h
r h-c,, r,rl,,s ;1nd rlgrrlatitln.s.

the need for addrSr:t' l()1. Repr'ot Ordtrs.-When


tional qtr:rntitv of the same items coveredbv a previous
purchase rtrises.the local chit'f executive trpon recommendation of the gt-neral services offrcer, municipal or
barangas treltsttrt'r,:ts the case may be, may place an
orrlt'r f,rr srrid itt'rrtsfrtrnr tht' sanrc supplier or dealer,
p r o v i d t ' t l a l l t h t - f o l l o u i r r g c o n d i t t o n sa r e m e t :
a . t h , - .o r i g r n a l p u r c h a s e w a s m a d e t h r o u g h p u b l i c
bidding:
b. the qurntit-r' does not exceed one hunclreci per
c e r r t { l O O ' , )i o f t h e o r i g i n a l p u r c h a s e ;

39

property, canvassof prices should be made of the known


manufacturers within the locality to obtain the most
advantageous priceSec. 104. Authority to Decide and Award in procurement from Duly LicensedManufacturer.-The award for
the procurement of supplies or property from duly
licensed manufacturer shall be made by the Committee
on Awards in accordancewith the proceduresprescribed
in these rules and regulations.
Rule Il. Proc-.iiirri-rtfr-orrr Exclusive
fI r }r' ri lr:r^r }- ':p- ^r r r s

^ -rar l^, J
nA6r, E

(^r-l

n:^3-:r---r^-^
lrlsl,t
r|-rl.lL(rt s.

the prices of said items have not gone down in


t h t ' n t r r r - k e lb 1 - m o r t ' t h a n t e n p e r c e n t ( 1 0 ? i ) ;

Spc. 105. When Prrrcurement fr-om Exclusiue Phitippine


Agents or Distributors may be Made.-Procurement
of
supplies or property of foreign origin may preferably be
made directly from the exclusive or reputable Philippine
distributors or agents subject to the following conditions:

the order is nrade rvithin three (3) months from


the datc of the original purchase order; and

a- the Philippine distributor has no subdealers


selling at lower prices; and

e. the same terms and conditions in the original


ourchase are obtained.

b- no suitable substitutes of substantially


qo{ity are available at lower prices.
D-^...'-t-J.m!

I t uu3lteLL,

r rraL

!.t-

cel LrrlcaLIOII

,t

L() Lne

eIIgct

the same
t,nat,

f,ng

Rule 10. Direct Purchase from DulY


Licensed Manufacturer

distributor has no sgbdealers selling at lower price is


secured from the principal and/or exclusive distributor.

Stt;. 102. When Direct Purchase from Du'ly Licensed


Manufacrurerntay be Made'-Procurement of suppliesor
p r o p e r t yo f P h i l i p p i n e m a n u f a c l u r eo r o r i g i n m a y b e
m a d ed i r e c t l yf r o m d u l y l i c e n s e dm a n u f a c t u r e r s ; P r o '
uided.,That the manufactuler is able to present proof
showing that it is a duly lic\nsed manufacturer of the
desireci prociuct and ihere is no dealer or distributor
offering the same items at lower prices-

Snc. lO6. Authority to Decide and Award in Procurement from Exclusiue Philippine Agents or Distributors.The award for the procurement of supplies or property
irom exciusive Philippine agents or distributors shall be
made by the Committee on Awards.

Snc. 103. Canuassof Pricesin Procurement from Duly


Licensed Manufacturer.-In case there are two (2) or
more-known manufacturers of the required supplies or

Rule 12. Procurement from Goverrrment


Entities
Snc. 107. Purchosesfrom Other Phitippine Gouernment
Entities.--eovernment entities that are possible sources

40

S t' pt,t.v .qx rr Pno t'F-'rtv M.,rNnr; l:lt t:Nt

of supplies or property ma-y be requested to fill the


needs of local governments. Proctrrement procedures
p r e s c r i b e d f o r t h t ' . s t ' l l o \ ' ( l r n n r e n te n t i l i e s s h a l l b e
observed
S u t ' l O 8 P t t r c h n s t sT h r o u g h F o r e i g n( ' ] o u t r n m e n t E n
i i l l e . s- I ' r o c u r e m e n t o f s u p p l i e s m r t y b e m a d e b y l o c a l
governnrrrnl unit-s from agencies o[ foreign governments
with u'hich the Philippine maintains diplomatic
r e l u t i o n s [ ) l ' ( ) c u r r ' n r o n ut n d e r t h i s m o d e s h a l l b e m a d e
o n l . r 't r p o n p r i o r a u t h o r i t - y f r o m t h e O f f i c e o f t h e P r e s i d e n t o f t . h e P h i l i o p i n e s a n d i r r a . : ' o r d a n c ew i t h e x i s t i n s
importalion law. rules and regulations.

Det.lvr:RyrtNo lNspecrroN

Snc. 173. Time and ?lace of Deliuery._Unless otherwise provided in the purchase order or contract, deliveries shall be made within seven (?) calenda. day" ,rpon
receipt of the order and during office hours at the pt."
stipulated.
Rule 15. Inspection and Accomplishment of
Inspection Reports
S*:. 774. Inspection of purchases.-Inspection and
veriiicaiion oi purchasesshaii be done u""o.dirrg to these
_--l^^_
I t.rres-

ir. rirrcriases made by the iocai government units


must be inspected and verified by their author_
ized inspector for conformity with specifications
in the order. However, the chief of the inspection
service authorized by the local chief executive,
4

Rule 13. Other Modes r'i Procurement


S r : i - i 0 9 P r o c r t r e n r e n lA u t h o r i z e d b y S p e c t a l L o u . I ' r o c r r r e n ' r e not t h e r t i r a n t h o s e d e f i n e d i n t h e s e r u l e s a n d
r e g u l i r t i o n s b r r t a r - r t h o r i z e db y s p e c i a ! ! a w s h a l l b e
g o v e r n e d b . " '. s a r dS p e c i a l [ a w .

AND INSPECTION

OF SUPPI,IES OR PROPERTY
Rule 14. Delivery
S e c . i i i . P u c k i n g- i \ i i s u p p i i e ss h a i i b e a d e q u a t e i y
c o n t a i n e d ,p a c k e d , c r a t e d , c a s e d ,b u n d l e d ,w r a p p e d , o r
s e a i e d ,a s t h e c a s e m a y b e , i n a c c o r d a n c ew i t h t h e
p u r c h a s eo r d e r o r c o n t r a c t , t o s a f e g u a r dt h e m f r o m
damage,spoilage, and,./orloss.
Snc. 1 12. Responsibilityin caseof Damage,Spoilage or
-Responsibility in case of damage,spoilageor loss
Lo.s.s
shall be governed by the existing laws on the matter
unles.sthe purchase order or contractprovidesotherwise.

."ai"^

wqrvs

-^l^

rr

+L^

u r r c :r -r.r^b- p^ ^e.u: ^L-t o . u

,r

Or pUfCnaSgS

Ol

lnslg_

nificant value, provided he is fully convinced that


the delivery in question is in accordance with the
specifications of the order. The waiver of inspec_
tion must be stamped on the.original copiei of
the order and invoice.
b

DELTYERY

D,,-^L^^^^

m
L \oLr 'r J

S i . t ' 1 l 0 S u p p l e t o r t ' C h a r a c t e r o f t h e s eR u l e s a n d
R e g u l a t t o n . s- T h e s e r e g u l a t i o n s s h a l l b e a p p l i e d t o f i l l i n
i-,,ii deficiency of a Special Law authorizing a mt,de of
procurement other than those defined herein.
TI'TLE III _

4l

Evidence of inspection of deliveries of supplieS or


property of insignificant value must be sho*, by
notation on the original copies of the order and
invoice, thus:
Inspected by:
(Name and Signature)

Date:
All items to be inspected shall be accepted firsr
by the general services officer, municipal or
barangay treasurer, as the
-ay'b".
"use
d. Report of inspection of all consumablesshall be
submittted to the provincial, city or municipal

' asnt:t:ttt:x.r
S t ' r ' r ' t . r ' , r s t t P t r t l t ' t : t r r tM

42

l)rt,l vurty n-rvl.rIruspr:cr.r<xv

ar.rditor, as the cilse mil-y bc, rvithin twenty four


(24) hours.
Sr:t'. 115. Submis.sion and Approua! of Inspection Re'
propertv inspectors of the local government
porfs.-The
units shall promptly submit reports of all inspections
finished during the dav to their supt'rvisors for evaluation and approv?I. The approved inspection report and
other docrtnrt'ntspertaining to the inspection shall form
parL of the strpporting papt'rs of the disbursement
voucht-r covering the pa1'ment of the purchi-rses.
S r : r ' . 1 1 6 . S u r p r i s e o n d S e / e c l i t ' eI n s p e c t i o n s b y t h e
Local Audttors.-The provincial, city or municipal
r-,
auortor

,t ,: - ----^^^-.^4:.,^^
IelJrlclrLdllYCJ
ol'Lnerr

^L.,ll
Dlldlr

^^^lrrnl
!urruq!v

o
q

..'-;-i-^
oqrPrrrL

and selective inspections of deliveries soon after their


acceptance b;- the local government units.
Rule

I6- A-rticles Sulrjcct to Tcst

S i < ; . J . 1 7 .D r u g s , C h e n t i c a l s a n t l t I . e d i c i n e s - - U t m o s t
c a r e a n d c a u t i o n s h a l l b e e x e r c i s e da t a l l t i m e s i n t h e
inspection of the following items:
a
b.

preparations
medicines and pharmaccutical
- the analyses must conform to their formulas;
drugs, chemieals including disinfectants ih"i. analyses must -conform to the USP, NF,
B I I F , o r B F D r e q u i r e m e n t . s ;a n d

c. insecticidcs, fungicides, etc. - the qualit.v of


t h e s e i t e m s s h a i i b e c i e L e r m i n e ct ih r o u g h i a b o r a trlrv analysis.
Quantity <lfsamples rcquired:
tablets
ointments.
liquids.
solids

capsules

30 tablets
100 grams
100 cc.
50 grarns
5 capsules

43

The samples to be sent to tsF.D for the necessary


test
shall be taken at randor.r and shalr be placed in
a
free-contamination container. The same shail
be
properly sealed with a strip of onion skin paper
beanng
the signature or initial of the dealer, requisitioner
ancl
inspector. The order, invoice and requisition numbers
arrd the descriptions of the items shail be indicated
on
the container.
Suc, 1L8. Paper and paper prod.ucts._papers
are
manufactured from materials like wood, pulp, bagasse,
etc., in comhina-tlon with chemicals to make difler.e^t
kinds of paper These articles differ in tcxtui"e, fii,ish,
and thickness, Their specifications vary in accordance
-*'ith the inLenrieci
purposes.
The usual specificaticns of paper ar.e substance
number or gram quality, size, coloi, finish, rag
or silk
content, bursting strength, thickness anrl othei
speciai
features, like water markings.
A representative sample fr.m five (5) different rearns
of- the delivery shall be taken for test and anal.y"o
if
additional specifications other than color, sizL
and
substance are required, like bursLing strength, thickness,
density, rag or silk content.
Snc. 119. G.l. Sheets, pipes, Reinforcing Steel Bar.s,
and Other Alloys.-When
testing of samples is to be
performed, the informations hereunder are
significant:
a. G.I. sheets - This item covers galvaniTed iron
sheets, zine copted, classified into two (2) types
according to the_purpose-. Type A is used for
permanent construction (more than five years)
and Type B is used for non-permanent construc_
fvirnvn. r

l'loo\ruoo

lL^urrdtr

c--^
ltvt:

---^-^\
ygars,r.

The wbight of a zinc coating (ordered coating) shall


conform to the requirements prescribed in the tables,
below, provided, that in no
shall ordered coating
"""" per
weight be less than 1.25 ounces
square foot.

Suppr.v AND PRoPERTvMeNrceuerqr

Dnlrvnny AND lNspEcrroN

Ordered Coating nnd Minimum Coating Test Limits,


Ounces Per Sounre Foot

the Bureau of Research and Standards (BRS) of the


Department of Public Works and Highways (DPWH).

44

Minimum
Coating
By Diagonal
Triple
Spot Test

Order Coating
Weight or Nominal
Coating Valrrc
Appcaring
on thc Shcrt
.) 1i

Minimum
Coating
By Single

35
lo
rl5
65

2.50

22s
2.O0

I
a

Noe.
Nos.
Nos.
Nos.
I'Jos.
Nos.
Nos.

l . i J

.oo

l5
90

1.50
I.JJ

For the purposes of determining the uniformity of a


given lot, three (3) tests shall be made. The whole lot
shall be rejected if these three (3) tests fail.

Practical Limitr
Galvenized
Sheet Gauge

.00
.trO
60
.40

.ti0

b. G.L Pipes - These items are manufactured in


accordancewith ASTM specifications.A Iength of
one (1) piece of sample shall be submitted in accordance with the usual sampling requirements.
Notably, both ITDI and BRS have the necessari/
facilities that ean be availecl_of in te.stins these
rrticles.

8 to 24
8 to 26
8 to 28
l l to 28
l4
1 6 to 30
1 8 to 30

Table of Zinc Coating Tolerances

S pcci fi cd
Zinc
Coatir:g

A v cr a g c
T r i pl e
Spor Tcst

275
250
2.20

2 10
I 95
L7.5

/.a

r .)1,

1.50
1.25

IlZs
I.05

.{ny One
Triple
Spoi, Tesi
Ave-or lJ
Spccimcns

.{r'crage
of Min.
Spoi. Tesi.

Any One
Minimum
Spot Test

'2.OO
l (;O
l 40
1.20
loo
0.85

.20
.75
55
.30
lo
.!i0

30
80
60
35
t)

95

Br:fore it i.s coated u'ith ztnc, a steel sheet is referred


to as basc mctal The ba.semetal for the sheets shall be
made from acid be.ssemcror basic-open hearth proce.ss.
'Tl.-

Lo.o

molol

^f

^l-;^
I/r<rrrr

.L.,-+.

(rrrLuuo

oLoll

rt!.(rr.

ho

ohlo

to

ctanrl

while being bent cold through 180 degrees flat on itstlf


without fracture.
/a^^l:-\JUdLrllS

l-^..+
UCIrL

a.,^a
LUJL

C.ltrl

^1.,:Prclrlr

^1,^-.r..^..^:-,.^Drr(j(.:L DPglrqlsrlor

2
u

tu^u

45

rA

i n c h e si n w i d t h . s h a l l b e a b l e t o s t a n d w h i l e b e i n g b e n t
cold chrough 180 degreeswithout flaking of the coatinB
on the specimens. The tests shall be performed in
accordance with the procedures adopted by the
Industrial Technolog.vDevelopmentInstitute (ITDI) and

c. Reinforcing steel bars - Reinforcing bars of


various sizes, forms and lengths aie manufactured in accordancewith ASTM and ASSHO
specifications.
Samplesto be tested and analyzedshall be sent to the
BRS.
The following methods of sampling shall be followed:
A sample of at least one (1) meter'shall be cut from
everv tnn (1O) of t.he dcliveries

Tn addition tn the usual

sampling requirements, the requestfor [est must contain


these informations, namely: number of tons constituting
the delivery, name of dealer or contractor,length of bars,
and the name of the inspector present during the
sampling.
d,. Conerete blochs, wall baards, aslesios roofing materials - The ITDI and BRS require
samples of at least five (5) pieces for concrete
blocks anrt one (1) sheet for wall boards and
roofing materials.
e. Alloys - The assay of these materials shall be
made using the facilities of ITDI and the Metal
Industry Researchand DevelopmentCorporation
(MIRDC). The request for analysis shall state

46

Suppr,v nNo PnopnrrY MlN,rcl:Mr:xr

Dur,lveHyrrxu INspr:crrolt

the kind of analysis desired. A portion of at least


two (2) inches cut from the delivery and properly
identified shall be sent to ITDI and MIRDC for
the necessary test.
Ssc. 120. Cereals and Anintal Feeds.- The guidelines,
below, shall be availed of if testing of ccreals and animal
feeds is necessary.
a. rice and corn - the classification, verification
and evaluation of deliveries of rice and corn shall
L ^

ue

- ^ . J ^

tilaue

^ r

d[

r L ^

Lilc

l - L ^ - - r -

- ' -

rauuritLuf lcs

( )ar aLln e

rtureau

oI

(BAI) Con-rposi^ue
Ai'iii,al Ii^,d-,-is'ur.v
sarrrples of at
Ieast tu'ent.v (20) grams shall be submitted in
sealed and propt'rly labelled containers.
b . a n i m a l f e e d s - t h e p r o c e d u r e sf o r f e c d s a n a l y s i s
f o r m u l a t e d b _ vt h e B A I s h a l l b e o b s e r v e d i n
testing anirnal feeds. Copra and fish meals have
Lheir own specific anaivses and the.same shaii
be tested to delermine conforrnity with specificatrons.
Samples of animal feeds may be analyzed either at
ITDI or BAI.
A sample of at leasr 250 grams shall be submitted A
small quantity of feeds from every sack of the delivery
will be sufficient sample. The samples are mixed
Lhoroughly and divided into fhree (3) equal parts. They
are then placed into clean glass containers to insure
against contamination. A strip of onion skin paper
bear-irrgihe signaiure or init,iai oi the inspector, requisir
bioner and dealer, together with the nurrrber, requisition
and invoice numbers, shall be pasted on each container.
mL^

^^--:-:r'
,
r rr
rrrtr -reqrusrLtoner
ano f,ne rnspector

Snall eacn feLarn a

bottle of samples for their ready reference. A bottle of


same samples shall be forwarded to the laboraLorv
performing the best.
Ssc. l2l. Textile, Flags and Flog Materials, Canuass,
1auge, Bandages, etc.-The testing of samples shall be

47

done in the laboratories named opposite each group


of
items:
a. textiles, including canvass, tracing
cloth,
etc.-A yard shall be sufficient as satple
for
testing and analysis purposes_Notably,
both
ITDI and the phil. Textile Relear.t, trr"titrt"
(PTRI) have the necessaryfacilities
thal car, be
availed of in testing these articles.
b. Flags and flag materials _ Although flags
and
'uhei-rmanufaciurers
are being ."g-,rLt"d Bv tfr"
govei-nmen^u,
prior approvai of the philippine
Heraldry Committee must be secured .ug"lii"e
<iesign, color, materials, etc. Neverthele-ss, the
actual testing and evaluation of these ,.ji.I""
shall be done by ITDI and PTRI. One (t)lflag
or
a piece from each item subject to test .r,rr"i
b"
submitted as sample.
c. Gauze, bandages, absorbent cotton
Although categorizedas hospital supplie", gr.r"",
bandages and absorbent cotton are .ru""ifi".d
Textiles. Thus, the qualities of these articlls ""
are
covered by USplspecifi.cations. A roll of j"rr",
h_andagqor eott+n sha!! be siibniii.,c.i tu iTh-ior
the necessary test.
Sec. 122. I*ather and, Leather Gnds._The
following
quantities of samples of leather
and reathe, gooar-"t ult
be sent to the tTDl for tt ,,".u""ary test:
"
a. finished product (raw materials) ... I
square foot
b. finished product
I piece of each item
requiring test
Snc. 12J. Socp and Soap prod,ucts.__Samples
oFsoao
ano soap products shall be sent to ITDI for
the necessary
test.
.A cake or pint, in case of liquid soap, *ifi
rample.
"ui"" ""
Sec. 124. Paint and, point Materials._The following
quantities of samples of paint and paint
materialt shall
be sent to ITDI for the
t!"t,
"*""*ry

{8

v MrrxrrceMur.lr
Suppr,y nNo PRopeRT

Del.rvEty ruvtr Irusrucr.lot,t

a. ready-mixed paints, enamel lacquers and other


fluid paints ....... I gallon or at least I quart;
b. paint paste, powder water paints and dry
pigments ...... I keg or at least 5 lbs; and
c. drying oils, efc. ....... I
gallon.

gallon

or at

different types of engines. The following quantities of


samples shall be submitted to ITDI for the necessary
analyses:

least l/2

Ssc. 725. Wires, Telephones, Electric Steel Cables,


are manufactured from steel, copper, silver,
a/c.-Wires
etc The specifications of these articles vary in accordance with the specific requirements of the intended
purposes; hence, requests for test must be based on such
specification.sThe facilities of the ITDI or MIRDC shall be availed of
if the desired test includes a series of requirements. A
sample of at least thirty (30) feet shail be necessary.

49

a. lubricating oils

1 liter

b. grease

1 pound

c. fuel orl

1 gallon

Src. 129. Aspholt and Asphoitunt products.-_'lhe


following quantities of sampies of asphalt and asphaitum
. r .

- - * ^ l - - ^ r ^

^ L - l l
r
I
r
,
pr{ruuuLs nflarl
oe suDmr[,[,eo t,o _uttD lor testlng

mi^^

'r'rG

+L^i-

^^-f^-*:l-,
urrsrr L
u'rur r'rLy

---:aL

aL-

to deter_

'r

wrLrr Lrre specrllca[rons

prescrttied

bv DPWH:
a. rock asphalt
b. asphaltum emulsion

,drum
I gallon

Ssc. \26. Csnned Gaiod.s,.-samples of canned goods


shall be submitted to BFD for the necessary analysis.

Rule 17. Testing and Evalua,tion of


Analysis Reports Certificates

Sec. 127. Inhs and Adhesiues.-Inks include stamping,


stencil, writing, etc. Adhesives include mucilages, office
paste, etc. The following quantities of samples of these
articles shall be submitted to the ITDI for analvsis and
certifications:

Sl:c. 130. Authorizetl Laboratorie.s.-For ready reference, enumerated hereunder are laLroratoriesauthorized
to perform tests and analyses whenever required and
practicable to determine coilformity wifh snerifica_tiols:

a. writing ink ...


b.'stamping ink

7/2 Pint;
...... 112 pint and one
nqw
stamping
pad;

c . m i m e o g r a p h i n k . . . . . . . . . " . . . .. . f l b . a n d o n e r e a m
of mimeograph
paper long size;
d . mucilages, office paste, etc... . L/2 Ib.

Sec. 128. Lubricating Oil, Fuel Oil, Grease, efc.-The


quality of lubricating oils is standardized under SAE
(Society of American Engineers) requirements. SAE-30,
40, 50, etc., are the classificationsof lubricating oils for

a. Research and Development Center, AFp


ordnance and chemicals
quarter master
special projects
b. Bureau of Food and Drug
food
drugs and medicines
cosrnetics
Bureau of Research and Standards, DPIVII
construction materials
d . Industrial Technology Development Institufc
office supplies
industrial products

Supt't.v ntltr Ptopr:xrv M.rNrccuuxr

50

Dcr,rvt:nynNn lNspncrrox

e. l\letals lndustry Research and Development


Center
metal products
Rurezru of Sorls and Water Management

fertilizers
-_ lJurt'au of Animal IndustrY
IJ

animal feeds
velennary

prouucLs

r.r'oodand wood Products


Text.ile

Research

totally rejected and replacement thereof shall be


demanded; and
d. supplies or property whose quantity is short by
volume, weight, actual count, etc., shall be subject to reduction in contract price at an amount
equivalent to the shortage, provided said deliver_
ies are acceptable to the local government unit.
Damaged items which are not disclosed or incorrectly
marked as -srreh-sha!! also be subjected r-c correspondrng
reduction in priee

h. Forest I\{anagement Bureau, DENR

i. Philippine
(PTRI)

5l

Institute

[extiles.
or
Unless the contrary is stipulated in the contract
analysis
test'and
p.r..hu"" order, all charges and fees on
procuring
if d"li,r".ies shall be for the account of the
local governments.
Ssc. 13! Acceptntrecand' Re-iectionof Deliueries'-The
ihe
resuits of the tests of the samples shall determine
propor
supplies
the
on
taken
appropriate actions to be
eitv deliuered in accordance with the following:
be in
a. supplies or property tested and found to
shall
specifications
u..o.du.t." with the required
u ^ d^L^L^c P^l-L +
^,1.
ut
uc

b. supplies or property whose quality analysis

per cent
sho*" a deficiency of less than ten OO"/o)
--^-.
L^
^^-^^+^J ^-^-idpd t.hev shall serve the
aLLtPwut
ug
Illay

p,.ron"" for which they were purchased' the deiect is minor and the contract price is reduced
according to the deficiencYnoted;
shows a
c . supplies or property whose analysis
shall be
above
or
d"ii.i".,.y of ien QT'i") per cent

Snc. 132. Waiuer of Test.-The authorized in-spector


may waive the test and analysis of deliveries subject to
test under any of the following conditions:
a. when the specifications of the order can be
determined. or calculated without actual testing;
b. when the specifications of the supplies or
property of the current purchase are similar with
those of the prior purchase which had already
been tested by authorized testing.agency, provided that the curqent and previous purchases
are liom the same supplier. The previous ldboratory report shall be valid for six (G) months from
date of test; and
c. government products, provided that same are
delivered to the local governmen-ts in their original containefs. sealed and properly labelled without any indication of tampering or an attempt to
unseal the containers.
Rule

18. Sampling

of Articles

Subject

to Test

Sec. 133. Procedures in the Sampling of Articles


Subject to Test.-To insure prompt and speedy sampling
of articles subject to test, the following procedures shall
be observed:

52

DElrveny lNo lNspccrroru

S t ' l ' t ' r . v , r r u t r P l t o ! , ! - - t t l vM a r y n " t t " t t * "

the property inspector. Said certificate, together


with the official bid sample, shall be delivered
immediately to the authorities concerned by the
properfy inspector, himself. This requirement
shall also apply where the bid sample has been
forwarded direct to the requisitioner. In either
case, diligent care shall be observedto insure
that the official bid sample will not be tampered
or substituted.

lmmediately upon completion of inspection of


deliveries suhject fo test, the property inspector
shall accomplish the Certificate of Sampling at
the back of the inspection report. The general
services officer or local treasurer, as the case may
be, shall request the presence of the dealer or.
his authorized representative during the
sampling
If the dealer fails to be present, the
property inspector shall forward the inspection
report to the general services officer or local
treasurer, as the case may be, with a notation to
this effect.

The property inspector shall take custody of all


offrcial samples s,:bmitted with the bids. If rhe
official bid sample is sub,ieet.
to analysis,the same
shall be sent to any of the laboratoriesmentioned

b . The property inspector may proceed with the

;r -r r

sampling if authorized by the dealer, but no


voucher covering 80 percent of the purchase
value of the articles subject to test shall be released unless accompanied by a certificate signed
by the deaier or his authorized representative
waiving his right to be present in the sampling.
The duplicate cop.y of the certificate of waiver
secured from the dealer shall be sent to the provincial/city or municipal auditor, as the case may
be, for his information and guidance.

d Where the delivery is subject to analysis and the


sample is to be taken therefrom, the dealer or his
authorized representative shall also sign the certificate. Where the dealer waives his right to be
present in Lhe sampling of a particular delivery
or of all his deliveries subject to analysis, he shall
prepare a written sf,alemeni to this effeci to be
attached to the report of inspection. The
property inspector shall not submit any sample
for analysis withoub a properly accomplished
certificate bf sampling.
e . Where the official sample submitted with the bid

is attached to the buyer's order, letter order, etc.,


a certificate to that effect shall be secured and
signed by Lhe dealer or his representative and by

53

vQs^r iL+r :u^r -r

|on
rrrv

L^-^^f
tlcl trul

---:rL:
wlLIllll

?
LwcnLy_lour

'^..
\24)

hours from receipt of the same by the property


inspector. If analysis is not necessary,he shall
comparethe actual deliverieswith said samples.
No request for inspection of delivery shal be
va ^n ^| .eoe- r* - ui ^q^rJu s u

.,-l^^^

urrrEss

aL^

l^^l^-r,rru (tcatel

L--

IIas

suLrmIt,[eo

enough bid samples of the articles delivered.


g. All official bid samples placed in containers shall
be properly labeled. They must be sealed with
strips of onion skin paper bearing the signature
of the buyer and property inspector and securely
pasted along with all t.he orifices of the
containers.
Sec. 134. Somples, Sketches,Blueprints, etc.-All
samples, sketches, blueprints, etc., attached to the order
shall be submitted by the contractor to the office of the
general services officer, municipal treasurer or barangay
ireasurer, as the case may be.
Sec. 135. Penalties.-For failure of the contractor to
make delivery when due, the following penalties shall be
:---^^-l-

rIIrpuseu.

a. a liquidated damage in the amount of one-tenth


(1,/10) of one per cent (|Vo) of the total value of
the contract shall be deducted for each dav of
delay; or

St;i'r't,v nln Pttort:trrv M,rx,lct:vr:xr

b. a liquidated dam:rge in the amount of one-tenth


( 1 / 1 0 ) o f o n e p e r c e n t ( 1 o / o )o f t h e t o t a l v a l u e o f
the undelivered portion shall be deducted for
each da-y of delav, if the contract has been
partiallY frlled.
Snc. 136. Withdrauol of Reiected Deliuerie.s.-Delivered goods r*'hich are rejected due to non-conformity with
s p e c i f i c a t i o n s o r d u e t o o t h e r j u s t i f i a b l e r e a s o n ss h a l l b e
u'ithdrawn by the contractor from the governmentwarehouse or premises within seven (7) working days after
',he date of receipt bv t.he contractor of a "Notice of
Rejected Goods"
Sr.:c.137 Stora1e Charges.-A storage charge of fifteen
per cent osw per month of the value of the rejected
goods shall be collected from the contractor after the
1.p"" of seven (7) working days from the dale of receipt
Uy ttte contractor of the Notice of Rejected Goods'
Spc. 138. Llnciatmeri Rejecteci Gooci.s--Rejecied goods
which remain unclaimed for a period of three (3)months
shall be disposed of by the local governmenl in a tnost
advantageous manner to defray storage cosLs
n
IIIl-D

n'
iY

f rnrr

f z a , T f' irit' L^ iI

aJt'L;.ttrza

ANtrt

A(\r-r|lrNTIN(]

Rule 19. Utilization of SuPPlies


or Property
Sec. 139. Responsibitityfor Wasteful Useof Supplies or
property -It shall be the direct responsibility of every
locat ct ier executiveto prevent or minimize wastefuluses
of supplies or property requisitionedby eachdepartment
o. ofii.". The iocal chief executiveshall developoperating stanciarristo guard against t'he improper or wasieful
,r""e of supplies or p.op"rty. These standards shall be
approved ty the local sanggunian concerned'
Src. 140. Direct Responsibility fo' Supplies or
Property.-The person in actual physical possessionof

Unlrannox nun Accoutuxc

supplies or property or entrusted with its custody and


eontrol shall be responsible for its proper ,r""
.u..
"rrd
and shall exercise the diligen"u of a
lood father of a
family in the utilization and safekeeping thereof.
Sec. 141- Tyansfer of Excessproperty._It shall be the
duty of every head of the department or oflice to turn
over to the general services offioer or municipal or
barangay treasurer, as the case may be, excessproperty
for reiesuance to other departments or offices.
Ruie ZO. Accountabitity for Supplies
or Property
Sr:c. 142. Primary and Secondary Accountability
for
Supplies or Properly.-Every head of depa'rtmeit'or
office of a local government unit shall be primarily
accountable for all supplies or property assigned or
issued to his department or office. The persono, p-r.or*
entrusted with the possessionor custody of supplies or
property under the pr irnarj accountability of the head.of
a department or office shall be immediately accountable
to said officer. The head of a department or office mav
require the person in possessionor having custody ani
ccntro! therccf under him i,okeep s.r"l, ."..r..i" and make
reports as may be necessaryfor his own information and
protection.
Suc. 143. Transfer of Accountability.-Transfer of non_
consumable supplies or property from the general
services olficer, municipal or barangay treasurer, as the
- ^ - - ^ - r r
- - - '
J
,
casB
ur.ry Lrrc,
tu arly qeparf,menD or ollrce lor rerssue to

the end-user shall be coveredby a property Issue Slip


(LCU Form No. 08) to be preparedin such number of
copies as are necessaryshowing the complete deseriptions of the supplies or property and the acquisition cost.
Each Property Issue Slip must bear certificates effecting
the transfer to be signed by the general servicesofficer,
municipal or barapgay treasurer, as the case may be,
and head of the department or offrce.

U'rftlz.rrtoN e.vn Accouxrr Nc

Sut,pt,v n^'tt PnttpElttv Mmlncr:u t:Nt

)b

Transfer of non-consumable supplies or property from


the head of the department or office to the end-user shall
tl .r or tnt nr r*( nr rr c\ rdv rh v M e m o r a n d u m R e c e i r r t s( l , G t l F o r m N o ' 0 9 ) .
T h r - g e n e r a l s e r v t c e so f f i c e r , m u n i c i p a l o r b a r a n g a y L r e a s r.r."., r,-*the case may be. shall be furnished with a copy
of said l\lemorandum ReceiPts.
St:c. 144. Designation of Supply Officer'-The local
chref executive may designate a supply officer in each
ciepartmerrt or office upon the recommendation of the
head of the department or officeconcerned' The supply
of
ofi-icei.sliall be immediaLely accounta.bleto the head
rL l, -l t ^c ur r^v ,( .l l. - , . rLm
on+
rrrLrru

^'

nffine fnr srrnnlies or DroDertv

placed

u n d e r h r s a c t u a l c u s t o d - va n d c o n t r o l '

use

and

Care

. !r
OI f,ne saIIle

I ^L ^'ll ^-.^-^i -o '1.'a rlili<ypnec


illlLl sltdrr c st Llre

he
in the utilization and safekeeping Lhereof' Further'
same
of the
shall keep a complete and updated record
to the
semi-annually
thereof
and shall render u., n..or't"t
head of departmenl or office concerned'
1 tr

JF'u'

r'*L)-

r \ . r - . t^J rt . . LD L^ t- , \' '^\ '^t e

uuLJ

L'

D-in,nrilv

these propertiesand shall submit an inventory report


to
the provincial, city or municipal auditor o., or'before the
15th day of Januar-v each year showing, among others,
the condition of said properties.
Sec. 148 Responsibilityfor Real Estafe._Every local
chief executiveshall be immediatery responsible ior
the
proper and effectiveuse and managementof real
estate
owned or titled in the name of the local government unit.
He shall ensure that all real estate ..odu. his responsi_
biiity are registered,under the Torens Title System and
safeguard--dfrom squat.uei-.s,
uniawfui occupanis or the
!ike.

"-;1;""
for suppti* o,elnpni i,
;., Ia i,i',- oId
. ::l;i' $'j :
h a v i n g c u s t o d y o r c o n t r o l o f s u p p"l i e "
i.operty is
Sr:c

S s c I 4 5 R e s p o n s i b i l i t ya n d D u t v o f a P e r s o n l m m e d i
possesately AccottntabLe.-The person in actual physical
c
o
n
t'rol of
o
r
sion of' or entrusted with fhe custody
proper
supplies or property shall be responsible for the

Arcottn.l.ahle

-It

or offrrce
shall be the'duty of every head of a department
pr-operty
or
lo keep a complete record of all supplies
semiLhereof
accounts
his
under his charge ancl render
provincial
the
thru
u""""ff "ge.reral
t to thJ local chief executive
the municipal or
or city -b^r^.rg"yservices officer; or to
thru the barangay treasuror' a'q the
p'.rlorlg
15 of each
case may be, on or before July 31 and January
of the report'
y1".. fn" auditor shall be furnished a copy
on Build'
Si:r: 14? Accountability and Responsibility
other
and
fngs anri rtther Physical Structures'-Buildings
and
physical sf.uct,o.Js shall be under the accountability
general services
.esponsibllity of the provincial or city
the case
barangay'as
offiler, municipal mayor or punong
of
record
updated
may be I{e shall keep a separate and

D/

1-49. Messurc

of

Linhilit^.t nf D-*.^--

A-,-,^..--.,.-t

immediately accountable therefor and shall be liable for


its money value in case of illegal, improper or unauthor_
izerf use or misappiication bhereof-,b-y himself or
any
other person for whose acts he may be responsible, and
he also shall be liable for alr loss, damage, or deterioration occa-qionedby negligence in the keeping or use
of
such property. The burden of proof that due diligence
and care in the utilization and safekeenin' therc4i -,o.
observed, rests cn i,he accountable officer.
Unless he registered his objection in writing, an
accountable person shall not be relieved from liability ty
reason of his having acted under the direction of u .,-,p"rior officer in using supplies or property with which he is

- ^L-ql ,, l/ -r L .
!^t}^.q- r- E

rFL^ ^ft:^^r rrc urrlccl

-l.
urr ecLrllg

any

lllegal,

Unauthof_

ized or improper u.seof supplies or property shall first be


required to answer therefor.
Sec. i50. Liabiiity oi Security Agency.-In ca_seof loss,
damage, or deterioration of government supplies or prop_
ert.y arising from. or attributable to, negligur.* in
security, the head of the security agency shall be held
liable therefor.

Suprrv ,rNu PnopsRTYMnNnceuexr

Sec. l5l. Notice of loss and Applicotion for Relief.tren loss of government supplies or property odcurs, it
rall be the dut,v of the offrcer immediately accountable
rerefor or having custody thereof to immediately notify
multaneously the offrce or department head and the
rovincial, city or municipal auditor concerned. The
'fice
or department head shall immediately coirduct a
:eliminarv investigation of the loss and refer the matter
r the proper governrnent investigation agency. The
:ovincial, ciby or municipal auditor shall conduct a
:parate inquiry of the reported loss while the clues are
.ill fresh to determ.rne that the aiieged ioss or other
rsuaity ha<i reaiiy occurred. An oificer or empioyee who
rils to cornply with these requirements shall not be
:lieved of liability or allowed credit for any of such loss
r the settlement of his accounts.
The request for relief shall be filed with the provincial,
ty or municipal auditor by the accounlable officer
ithin the statutory period oi thirty (30) days or oi such
In
rnger period as may be allowed by the'auditor.
eneral, the request shall be accompanied by the
rllowing documents:
a. the basic notice of loss showing the exact date of
fihng and receipt in f-he cf!-rct cf t-he auditor
concerned or the COA;
of the accountable officer containing a
statement of facts and circumstances of the loss;

b . affidavit

affidavits of two (2) disinterested persons cognizant of the facts and circumstances of the loss;
report of the office or department head, proper government investigating
agency and the auditor on the facts and circumstances surrouneiing the ioss;

d. frnal investigation

e . a list and description including book value, date


of acquisition, property number, account classification, condition of the property, and other additional relevant information of the properties lost

Urluznrtor lNo Accourtrlxr:

59

duly certifigd by the general services officer, mu_


nicipal or barangay treasurer, as the case may
be;
latest inventory and inspection report preceding
the loss and inventory report ol properties re_
maining after the loss, duly witnessed by the
provincial, city or municipal.auditor concerned;
g. comment and/or recomrnendationof the local

chief executive concernedon the request;

h, er-act or accur-af-eainount of governmen.u cash or


trook- velue of the
for reliefi-;;J'"

nronpr"t.-'
r'rvvvrur'

qrrhiarr
D
u w J c L U ^f
u r +!.^
urrc reguesf,

i. Memorandum Receipt,if any, covering the


properties subject of the request.
-The request for relief shall be coursed through the
office or department head concernedand gener*
officer',municipai or barangaytreasurer, as the case
"!r.,rit".
may
be, for their comment and recommendation.
In case of bulk lossesof supplies or property pertain_
ing to more than one (1) oflcq or departm"rrt, th"'."quest
for relief shall be made by'the local gitne."t
officer or local treasurer concerned Tilp .i:^rrocr
"".iri.u"
chqtl
als-obe acco-mpaniedby the latest inventory ."p"r,
O*_
ceding the loss and
-the inventory report lf p.op"riiu"
remaining after the loss, duly witnessed by the p-"i"_
cial, city or municipal auditor concerned.
The -same officials shall request rerief for rosses
occurring in transit.
In all cases,the request shall be endorsedby the local
chief executive together with his recommendations, to
the provincial, city or municipal auditor
In caseof delay in the filing of the aforesaid notice and
request, satisfactory explanation or the reason(s) for such
delay should be submitted, after which the reasons/e*planation- given should be verified or confirmed by the
provincial, city or municipal auditor concerned.

60

-Supt'r-y lttltr

U'nt,tznrrow nlID AccoLrNTrxc

If the occurrence of the loss has also been reported to


o t h e r p o l i c e a g e n c i e s ,l i k e t h e N . B . I . , C ' 1 . S . ,e t c . , t h e f i n a l
investigation report thereon should be submitted-

3. force majeure (earthquake, typhoon, etc.) *


3.1. detailed lisUinventory of iost
government propertieg or lost
as those propertie's retrieved
lamity, duly verified by the
cerned; and

Information in Certain Cose.s.SBc. 152. Additional


ln cases where the loss of government property is due
to fire, theft, robbery/hold up, force majeure, (earrhq u a k e , t . y p h o o n s ,e t c . ) o r d e a t h o f l a r g e c a t t l e a n d o t h e r
Iivestock,the request for relief shall be accompanied by
the docurnents hereunder enumerated in addition to
those required under Section 151.

u^ -r c^ -x. i^l -c! L tL: r- t^ r r e !LL t l e :l r- r- c: l t- u e l l L1 I n a p p e n

1 1. the final report of the local Police/Fire


^Ul

Qj^+:^\)Ldlrvrr

^vrr

+} urrL

i1-r^^iuz^l uo vn rf ^ v t

2.2. detailecl list of government properties iost


or d,estroyed as well' as those properties
retrieved Lft"t the robbery incident disclosing the brook value of each i'em or exact
amounl of government money/cash involved, duly certified by the auditor concerned; and
2.3. authenticated picture(s) taken relative to
the incident.

Eng

death of large cattle and other livestock -

1.2. list or inventory of burned or destroyed


properties as well as those properties
retrieved after the fire, stating therein the
acquisition cost/book value of each item,
d u l y v e r i f i e d b y t h e p r o v - i n c i a l ,c i t y o r
municiPal auditor concerned;

I.4- fire insurance policy, if any' coverrng


subject ProPertY.
2. theft'or robberY/hold-uP police report on the theft or
the final
2I
robberY case;

ano

areas or places aflected Lhereby.

'

1.3. authenticated picture(s) showing the site/


office or government properties razed by the
frre; and

or destroyed
cash, as well
after the caauditor con-

3.2. certification of the proper officlal of the local


PAGASA or other similar government
agency on the actual occurrence of the
caiarni'uyspeciiying iherein the approximate

1. Iire n-^-!-^-t
LlllgllL
uCUdl

61

4.I. certificate of death of large cattle issued by


proper official and duly verified by the
auditor concerned; and
4.2. autops-vreport, if any, of the proper veterinarian.
If the property is insured, information as to whether
or not the local governnrent unit concerned has already
been paid the nroccedsof the said in.qrrranecnnliq,w5lal!
be disclo.sed. Irr the affirmative, evidence to this effect
should be submiL"ed. If the property has not been
insured, reasons to this effect shall be submitted.
In cases of theft or robbery including those with force
upon things (destruction of paillocks, doors, window
:^l^--^:^^
Jd,ruuslvD,

^r^ \
cLL.,r,

:-f--*^a:-rtllut lrtaLlull

as

LU

r
rt
wllgLtlgI-

.oI'

t
IruL

rl
LIlg

pre1nilgnjof the local government unit concerned are


manncd by security guards shall be subrnitted. In the
affirmative,'the respective sworn statements or affidavils of the guards respecting i.he incident shall be
obtained and submitted.
A certified copy pf the contract of securiuy/services
entered into by and bbtween the local government unit
and the security agency shall also be submitted.

b2

Si t'i,i I

rrii

Ptt<tt't.tn'\' IU^\,\(;|iLtf;\'t.

If the secrrriL.vguardts) is found to be negligent in the


premist's, information shall be revealed on whether or
not appropriate action has bt-en instit.utt'd to enforce the
civil liabilit.y of the securit.vguard antVor securit.y agency
COnCOrnt'd.

In cases of theft or robbery/hold-up of government


cash/funcis lo be deposited with or rvithdrawn from a
depositor-r'bairk or other local government unit, informalion as to q'hether or not the accountable officer was
escorted bv a policeman or securit.r'guard .shotrldalso he
s u b m i t t e d - I n t h e n e g a t i v e , e x p l a n a r . i o nt o t h i s e f f e c t
should be submitted.
S r : c . I 5 3 . C r e c i r tl o r L o s s . - C r e d i t l b r I o s s e s i n v o l v i n g
i e - s s1 f i s n f i f t . r ' t h o u s a n d p e s o s ( ? 5 0 , 0 0 0 . 0 0 ) s h a l l b e
allou'ed b.v ihe COA director or provincial, city or
municipal auditor in'accordance with the authority
issued b1' the Chairrnan, Commission on Audit. Those
i n v o l v r n g ? 5 0 , 0 0 0 . 0 0 o r m o r e a n d t h o . s en o t f a l l i n g u ' i t h i n
c h e a t r t h o r i t - t 'o f t h e r e g i o n a l d i r e c t o r a n d p r o v i n c i a i , c i t y
o r m u n i c i p a l a u d i t o r ' su n d e r e x i s t i n g C O A r e g u l a L i o n .o
sn
Lhe matter shall ivith the reconrmendation of the
auditor and regional director concerned, be forwarded to
t h e C h a i r m a n . C o m n r i s s i o no n A u d i t l b r h i s a o o r o o r i a t e
acLion.
Credit for.losses shall be returned through the local
chief executive to the local accountant who shall on
account thereof, drop the lost properties from the books
of accounts thru journal voucher attaching thereto fhe
credit granted together with all supporting documents.
The local accountant shall furnish the general services
o f f i c e r , m u n i c i p a l o r b a r a n g a y t r e a s u r e r , a s t h e c a s em a y
be, and the accountableofficer concerneda copy of the
: ^ , . - - ^ t . , ^v .t r,t ^l LLt l ^c t,
tuul

tldl

Srlr;. 154. Resp,tttsibility of the Directors of COA Regional Offices and the Prouincial, City or Municipal
Auditors on Request {or Rel[ef Subruitted to the Commisson on Audit for Resolution.-In order to ensure or facilitate the evaluation and resolution of application for relief

U Tl t . l z n T t o N , r x nA c c o u N ' n p c

b.J

from accountability, the coA Directors concerned


and./or
the provincial, city or municipal auditor, shall first
ascer_
tain that the information required under
Section l5l,
and Section lS2 whenever applicable, are-duly
.o_pfiua
with; and shall forward the same to the
Commission on
Audit with the following:
a. comment and,/or recommendation of
the COA
Director/OlC and provincial, city oi municipal
auditor, as the case may be, on ihe propriety
of
the request, logether with a full sfatement of
material facts; and
b. a categorical determination by the.
auditor
concerneci on fhe absence of fault or negligence
on the part of the accountable officer in
the
handling, safekeeping, etc. of the funds
and
properties under his custody as evidenced
by a
recital of the precautionary/security measure.s
ariopted to protect or safeguard them.
The comment and./or recommend.ationof the
direcLor
and/c,r provinciavdistrict auditor copcernedon
the deter_
mination by the unit auditor on the absence
of fault or
n e g l i g e n c e o n t h e p a r t o f t h e _ a p p l i c a n ts h a l l
also be
subnit,ttcd
Sl:r:. 755. Central Record._The provincial
0r crty
general scrvices officer, municipal or barangay
t."us._,.".,
as the case may be, shall mainiain a central record
of all
s u p p l i e s o r p r o p e r t y o f t h e l o c a lg o v e r n m e n t . C o m p u t e r i zation df ;-ecordsshall, as much as practicable,
be availed
of.
Sx;. 156. Annual [nuentory o1"Supplies or property._
l'he local chief executive shall ."q,ri." u., u^r,uui
physi_
c a l i r r v e n i o r y o i a i i s u p p i i e _ so r p r o p e r t y
of Lhe local
government unit as of December 31
of each year, to be
conducted by office or department by a committe"
of
three (3) consisting of the representative of the
ro.ui.ir"r
executive as chairman and the general services
ofn.".,
municipal or barangay treasurer, as the
case _uy b",

64

SuPr'lv rrNo PRopeRry MrrNacRut:N'r

Utlr.rzn, lou nNn AccouNrrxc

and the supply accountableofficer of the departrnent or


cffice concerned,as members. The inventory report shall
b e s u b m i t t e d t o t h e l o c a i c h i e f e x e c u t r v ea n d c o p y
f u r n i s h e d t h e p r o v - i n c i a l ,c i t y o r m u n i c i p a l a u d i t o r
:oncerned.
Sec. 157. Role of the Auditor In PhysicalInuentory.lhe provincial, city or municipal auditor or his duly
ruthorized representative shall witness the inventory
.aking referred to in Section 156.
C r ^ . Jr,(,

1 E o
Irrtr

n
:
IleCeIpLS

t ,
OJ MSUUTLC(5,-I\Ll

l t t .

- I-sSUilIlCeS

- l , l l
tillaIr

L ,
Ue

frqncfor

nf

-^--o*^o-.lohlo

"rr^^lioc

nr

nr.!nartlr

from one supply officer to arrother supply officer


s h a l l Le c o v e r e d b y I n v o i c e R e c e i p t ( G e n e r a l
Form 30-A, as amended);

b . transfer of non-expendable supplies or property


from general services o{frcer, municipal or barangay treasurer, as the case may be, to the head of
the department or office shall be covered by
Property Issue Slip (LGU Form No. 08);
transfer of non-expendable supplies or property
.

ll ulll

llgau

uI

rl

Lrru uePdr

-r

LlllcllL

ur

,f!:--

ulllLc

r-

rL

L(, Lrlc

-l

cll(l-

user shall be covered by Memorandum Receiprs


(LGU Form No. 09);
d. the transfer of expendable supplies or property
from the general services officer, municipal or
barangay treasurer, as the case inay be, to the
requisitioning departmeni or oifice shaii be covcred by Requisition and Issue Voucher (General
Form 45-A. as amended); and
e.

,
r
{..rarl$Itir

.- ^a
oI

copy cf Ceneral t'orm'No. J0-A, LGU Form Nos. 09 and


^i.
P'
Issue Slip and Mernorandum Receipt shall be
"urty
renewed every three (3) -years.
Sec. 159. Running anci l-est Inuentory.-Aside from the
annual inventory, the local chief executive shall order a
running and test inventory of property under his
accountability at any time for the purpose of ascertaining
r,li:' cr';rrecbness of the supplies or property records
Discrepancies or lcsses that, nia;v be rii-sciosed thereby
qhqll

;roperly receipied as foliow-s:

^----^-J.-L.l^.-..,^;li^^
-\r-lPpirEr
cxl.rellLldurE

-,-,1-^n^-+r,
v1
Pr trysr

uJ

f-^rr vrrr

head of the Cepartrtent or supply officer to the


end-user shall be receipted using Recapituiation
form (LCIU F-orm No lL)
The general .services o{ficei, ln*,nicipal or barangay
breasurer, as the case may be, shall be furnished wit^l. a

65

i--o.liofol.,

vk v^

r- ^s-p^u-r+ ^ LJ s u

r^
uu

+L^
LrrE

--^--:-^:^r
pr uvlllclir.I,

-:a
crLy

or

munrcipal auditor for appropriate action in accordance


with these reguiations.
SBc. 160. Inuentory in Cases of Change of'Accountable
Qff!:e;'s.--In cases of change of accountable supply
officers, an inventory of existing supplies or property
shall be taken .joinrly by the out-going and incon-,ing
''r-cor,rnlablesupply officers
to be witnessed by the provincral, city or municipal auditor concerned or his duly
authorized representative. Transfer of property shall be
effected thru Invoice Receipts for Property.
Snc. 1til. Property Clearances.-When an emDlovee
- r e i i . e dr.s
,
transferred to another government office,
resigned, dismissed or separated from the service, he
shall be required to secure property clearance. The local
chief executive shall prescribe the form and procedure for
property clearance.

TITLE V _ DISPOSAL OF SUPPLIES


OR PROPERTY
Ruie 21. Generai Policy on Disposal
Sec. 162. When Suppliesor Property shall be Disposed.
of. When supplies or property of any local government
unit have becomeunserviceablefor any cause or are no
longer needed,the same shall be disposedof in accor-.

66

fJtspos,rr.or Surli.ri;s oH PH<irErtTy

Surt'ly rrr.itrl)Hopnnty MeNnt;uMnN.n

dance with the procedures prescribed in these rules and


r e g u la t r o n s .
Suc. 163. Responsibility frtr the Disposal of Supplie.sor
Proppr7.1'.-The provinciai or city general
officer
"e.uic*"
or municipal or barangay lreasurer, as the
casemay be,
s h a l l b e r e s p o n s i b l e f o r d i s p o s a lo f s u p p l i e s o r p r o p c i t y o f
the local gcvernment
Suc. 164. Responsibility for the Dispo.saiof ReaI property, Buildings ond Other Physical Structures._The local
chief executive or punong barangay, a-" the case may be,
shall be responsible for the disposal of real properry,
uurrLtrrrBsarru uLrrer pn-ysrcalsf,ructures.
L - - : l J : _ - -

^ - l

- r l

Sec. 165. Public Auction as the primary Mode of Disnncnl

. - - Qvr *r rnr n, 1l ivi ur o

D
r -r^v-p^c- r+ . , ! J /

-,.L:^L
tvlltLrl

L^-,,
tlavc

L
uecorne

unserviceable or no longer needed shall be sold, when_


ever applicable, at public aucLion, subject to applicable
ru-les and regulations.
Sec. 166. Other Methods of Disposal.-For justifiable
reasons, disposable supplies and properl,y may also be
disposed of in the foilowing manner:
a. sale thru negotiation;
b. transfer
without cosl to orher offices or
department or other government agencies: and
c. by destruction.
Rule

Ct-^

1cr',

22. Reporting of Disposable


or Property.
n.'-----,

|J!,u. au t. ulspusul

D----.,-

rr.

rrrl

:euures.-vynen

Supplies

,t

rr

f,ne supprlgs

or

property of a local government unit have become


unserviceablefrom any cause, or are no longer needed,
the officer immediately accountabletherefor shall return
the same to the head of the department or office who
shall cancel the correspondingMemorandum Receipt. If
no longer needed in the department, f,he head oi the
deparbment or office shall reburn the same to the general

b /

services officer, municipal or barangay treasurer, as the


case may be, with Lhe use of Property Return Si;p (LGU
Form No. 12). The general services officer, municipal or
baranga_ytreasurer. as the ca.semaJvbe, _shall thr,.rugh
t h e l o c a l c h i e f e x . e c u L i v e f, i l e a n a p p l i c a t i o n f o r r t s
d i s p o - s a lw i b h t h e p r o v i n c i a l , c i l y o r m u n i c i p a l a u d i t o r
who shall conduct an inspectronand determination
whether the subject property is with or without value.
Sr:c. 168. Forms to be Used -The following forms shall
be used in the reporting of disposable supplies or
property:
a^ .

f - - , , ^ ' ^ r ^ * - .

rrrvsrruur yr

l - ^ - ^ - ! r

rrrl)ptjcLlUn

ane

l\ppfaf

Saf

(Lrenefal

F o r m t . t o . l l - n , a s a m e n d e d )s h a i i b e u s e c iw h e n ever the supplies or property to be disposedare:


(l) suppiies in sl,ock accounts for consumption of
the iocal government unit or for sale; (2) equip_
ment; (3) building and other physical structures;
and
b. Repor+"of Was*"elvlaleriais (Ge:,eral Form i.io. 6iA , a s a m e n d e d ) s h a l l b e u _ s e df o r d i s p o s a b l e
supplies or property not covered in Sub-para_
graph (a) of this sectioh.
Suc. 769. Responsibili.ty of the Prouincial, City or
Municipal Auditor on Disoosahlc Pronprly
The
provincial, city or municipal auditor shall inspect Lhe
supplies or properLy to be disposed of to determine
whether the same are with value or without value. He
shall indicate his findings on the Inventory, Inspection
and Appraisal form and shall forward same to the
Committee on Awards with his recommendation. If the
supplies or property are found to be valuable, he shall
recommend its sale thru public auction; otherwise, he
shall recommend its destruction in his presence.
Snc. 170. Appraisol of Property by the Cammittee On
Awards.-Upon receipt of the Inventory, Inspection and
Appraisal form, the Ccmmittee on ArvarCs shall appraise
the supplies or pro[erty recommended by the provincial,

irii

St i'i'i i. rrir

Itlrrl,t ttty

lrl

Nfl,\..i.\(;l;11i;)iT

c r t . \ ' ( ) r ' . r u . i c i [ ) i l l a u d r t ( ' r t o b e d i s p o s e do f w h i c h


i r p p r . i . s i r ls h i r l l b e c o n s i d e r c r la s t h e l l o o r p r i c e i n t h e
p u b l i c r r r r c t r o ^t o L l ec o n d u c t e d f o r t h e p . r p o s e u n d e r t . h c ,
supt,rvisronof said Conrrrrittt'e
Ilule

23. Sale thru

l)ublic

Auction.

Sr.t- l7l
Int,ttrtl rtyt ttt Bi d -T he Conrrnittee orr
Au'ards shall isstrt: the lnvitatiLrn to llrd (l.l.B) whrch
shall contain, among others, the followrng
a . d a t e u f r s s u r r n c;e
b

l o c r i ' r r o no i i i r t ' s u p p i i e s o r p r o p e r L - v ;

c . t l u i t r r L r ' . .aur' r t i a r i t ' t l u t r i e c i e s c r i p t i o n o f t h e s u p p i r e s


or propertv;
d

s t i i t e n t e l t l o f . r ' t , s t ' r , , ' a t i o no r c i p l i o n o n l h e p a r L o f


tiie local govenment unit tc) accept or reject arr.v
-t ). L- ,a,Ll lL lr-r :r r( ^r - (^1- r, .r .ul + ^ - , . - . : - . ^ ^ - - - r ^ - - - - - r r - r
LU vvdlvc aIt.y ruI tllal uglgcLs

l11 LIle

bid; and
e. clear-instruclions on how the bids are Lo be
a c c o m p l i . s h e da n d s u b m i t t e d .
SF:c. I72. Publication of the Inuitation to Bicl--The
invitation to bid shall be given the widest publicit-y bv
sending copies to known and regular bidders in the
locaiity and by posting notices of the public bidding in at
least three (3) acce.ssibleand conspicuou.splaces in the
Iocaiit-v rncluding the bulletin board provided for the
purpose, barangay halls, and market places. If the
acquisition cost of the supplies or property to be dispo.sed
of exceerlsone hundred thousand pesos (Pl00,000.00) in
the ca-qeof provinces and cities, and fifty thousand pesos
(P50,000.00) in the case oi municipaiitres, notices shalt
be published at least two (2) times within reasonable
period in a newspaper of general r:ircuiation in the
localit-y.

S u l ' r ' u y , r N n P H c l p g r r r yM n N n r ; t : v c x r

Rule 24. Sale thru

Negotiation.

Sr:c. 180. When Negotiated Sale may be Done.-When


public arrction i-simpracticable, negotiated sale may be
r t ' s o r t e t lt o a t s u c h p r i c e a s d e L e r m i n e db y t h e C o r . , o r i L t e e
on Au'ards.
Sr:r: 181. Negotiated Sale Subject to COA Approual.When the acquisition or transfer cost of supplies or
propert-r.exceeds fift.v thousand pesos (P50,000.00) in the
c a s e o f ' p r o v i n c e s a n d c i t i e s , a n d t r v e n t y - f i r , et h o u s a n d
pesos (I'25,000.00) in the case of municipalities and
b a r a n g a v ' s .t h e s a l e t h n r n e g o t i a t i o n s h a l l b e s u b j e c t t o
t h e a p p r o v a l o f t h e C o m m i s s i o n o n A u d i t o r i t - - sd u l y
aut horized representative.
Sr:c. 182. Who LTndertalzesthe Sale.-The Committee
on Awards shall undertake the negotiat.edsale.
Src. 183. Who Approues the Negotiated So/e.-The
Committee on Awards shall approve the sale.
Snc. 184. Transfer of Property with Co.ststo other
Gouernnrcnt Offices.-Transfer of property rvith costs to
other government offices is considered as negotiated sale.
Accordingly, the provisions of these reguiations pertaining to negotiated sale shall apply.

Rule 25. Transfer Without Cost to other


Governnrent Offices.
Sr:c. 185. Transfer and Appraisal of Unseruiceobleor
Propertyno Longer Needed.-Property which has become
u n s e r v i c e a b l eo r n o l o n g e r n e e d e db y a n y l o c a l g o v e r n ment unit may be transferred without cost to another
government office, agency, subdivision, or instrumentali]"
rvJ

^+
av

^^
atL

^---^i-^l
aPPt qlDsu

.'^1.'^+i^var ualrvrr

' l a l a - - i nr o
r ur rl r e u
u9wr

h
v J"

leLr 'ro9

l^^^l
rv9ar

Committee on Awards.
Snc. 186. Who shall Approue the Transfei.-Transfer
without cost of supplies or property from local govern-

69

Drsposnr, or Suplurrx ofi Pttot't:Irrv

Snc. 173. Bond Requiremenr.-Bid tenders or. offers


must be accompanied by bidder's bond in cash or
cashier's check in an amount equivalent to at least ten
per cent 0O7o) of the bid.

Dtspos,rr-ep Suppr-lRsoR Pnor,!:ttrl

ment unit to any other government agency shall be


approved as follows:
a. transfer between local government
the
sanggunian representing the transferor and the
local chief executive representing the transferee
shall approve the transfer; and

Scc. 1?4. Refusal to Accept the Award Prlce.-In case


of unjustifiable refusal or failure of the winning bidder to
accept the award price within five (5) days from the
receipt of the official notice of the award, the bidder's
bond posted shall be forfeited in favor of the local govern-

b. transfer between iocal government and national


government - the sanggunian shall approve for
the local government and the head of the department or office of the national government .shal!
approve for the department or office of the national government concerned.

mant

Sec. 175. Withdrawai oi Bicis.-A bidcier may be


a-llowed to withdraw his tender or offer before the
opening of the bids. His bid shall be returned fo him unopened.
Suc. l?6. OpenLn.gof Bids.-The Committee on Awards
s h a l l o p e n a l l b i r i s r e c e i v e da f t h e f i m e , d a L c a n d p i a c e
set in the I'lti. Bidders or their authorized representative may witness the proceedings;Prouided, Thai no bids
shall be opened rviLhout the presence of the provincial,
city or municipal auditor or his duly authorized
representative who shall id6ntify the bids submifted'
-'l'he Commrttee on
Sr:r-:1
, 77 Et,c:luation ot' Bids
Au'ards shall, within three (3) working days from the
date of the opening of the bids, decide the awarcl and
noti{y the awardee.
Srir;,178. Basis of Award.--Award shail be given to the
L:-L^^+
IllSrrLou

-,.-^l'i-o

v\/rtry!J

hiddr-r

nrr,vided the

offer

is not

iess

The devolution of property referred to under Title One,


Book I, of R.A. No. ?160, is not within the context of this
Section.
Rule 26. Condemnation
Suc. 187. What Froperty shall be Condemned.Valueless property shall be condernned either by
burning, pounding, throwing beyond recovery, and the
'the
like. It shall be the duty of
general services officer,
- . - - : ^ : - ^ l

ururrrLryal

. - ' - ^. )

:.t-t,,^

v rtLuc.-

\vI v/ Lr t^E-r r

+
l'o
vrru

hv ri ur el c

recpivod

nrp

lo"ver

than the appraised value or when there are no bidders'


rebidding shall be conducted. If rebiddirrg is inrpracticable, the Committee on Awards may cause the disposal
of the property by sale through negot,iat.ionin accc'r'iiarrce
w'ith these regulaLions.

L ^ - - - - - ,

udrdrtBdy

r , - - - - - - .

LrcdsLtrcr,

ds

r l

LItc

casg

lllay

og,

L()

Soc. 188. Who shall Decide on Condemnation.-The


local chief executive shall authorize the condemnation
u p o n t h e r e c o m n r e n d a t i o no f t h e p r o v i n c i a l , c i t y o r
municipal auditor.

Rule 27. Othet Modes of Disposal

Sec. 179. When Bids or Offers are Lower than the


r

^ -

vt

ensure compliance with the requirement of this section.

than the appraised value of the property being sold'

l\pprQL$eu

7l

e^^
u&u.

I oo
roJ.

ft^-^ri^-^
urttLLLLLUtLt

.^
LU

f\L--:.-Lt^
rrtLUr aLuuLe,

ct-.'^-.-'r-'
acLyILlLJ Lc,

Educational or Cultural Association.-In exceptional


casesand for meritorious reasons,disposablegovernment
property may be donated to charitable, scientific,
educational and cultural associationswith the approval
of the sanggunian concerned.

72

Dtsposnr, or Supt'Llt)s on pnopnlny

St-rppty ,rNn Pnopenrr M.,rxnccurxr

Sec. 190. Other Mod,es of Disposal Authorized By


Laut.-Disposable
supplies or propertv i.r' local
government may be disposed of in such other manner as
may be authorized and prescribed by competent authority and/or as may be provided by law.
Rule 28. Payment

Ir)

I95.
.-1,."
\ropping of Book Value._Aftnr disposal, the
oool<value of
the supplies or property shall be dropped
from the book of accountsin aciordance
with
accounting and auditing rules and regulations. "*iJtir,g
TITLE VI - MISCELT.ANEOUS PROVISIONS
AND ADMINISTRATryE
TNSTRTICTIONS

and Delivery

Rule 80. Misc.ellaneousprovisions.


S n c . 1 _ 9 l .P a y m e n t . - U p o n r e c e i p t o f t h e n o t i c e o f
awarql, the awarel-eeshall pa,v to t-he local treasurer the
amor-urt of the award for which an official reeeir-rtshall be
issued.

Snc. 196

alolrha.l

Sec. 192. Sales Int'oice.-A Sales Invoice (LGU Form


No. l3) listing the items to be sold shall be approved by
the local chief executive and signed by the buyer. The
buyer shall acknowledge receipt of the items by signing
in t,he saies invoice.
Snc. 193. Deliuerr.-The delivery shall be made to the
awardee or his authorized representative after the
invoice price is fully paid as evidenced by an official
receipt. The delivery shall be effected by the general
'uriasur-r, iS
services oificer or mutricipai u, l-rararrgay
the case may be.
Rule

29. Dropping

of Accounts

Sec. i 91. Return of Reports.-After the disposal of the


supplies or property, the office ol' the general servrces
officer or municipal or barangay treasurer, as the case
may be, shall return the properly accomplished
r
- -1---lnvgnLofyr

f-^-^^+:^lIIDPcLLrurt

--l
arru

A---^;ool
Al/yrqroq'

f^.-

^.

fho

Ronnri

of Waste Materials duly acted upon together with a copy


of the Official Receipt (if disposal is for value received)to
t-he local a.ccountantconcerned informing him that the
property iisted may now be dropped from the book of
accounts of the department or office concerned.

l.ee-*e of Snnrptt fnr ptt!,t;- rr..-

^ = -:!

of anoffice
o.'*iJ,iil i;;
"#",-,lit"',,.1;l-'";ii:'ir:::
sealed.
b.id"p"."
or
;;ffi
i ;1; ii: j" ;:
q v . ^ r r v u r r s r c r r r . ""got?"i;;;i
l ire conLract. ol lease .ol burldlngs
h^-^:-

mL^

and

srounds
_fo.rthis purpose shall be in writing and sf,all be
approved- by the sanggunian concerned. buch
co.rract
shaji run fo.r a per:od of one (1) year coincident
with the
ouoget perlori, but may be subject to renr:wal
at the
option of +.he loca.l gover-nmen,t,. The terms
anci
:onditions of the contract of lease for this pr..pn""
:xplicitly include the following:
"trutt
a. obligation to pay taxes due on the property
rented shail remairi with the ow.ner durir,g rhe
term of the contract;

b. repairs oi the buildrngs, rncluding perroCic


repainting, shall be at the expens" oi ti* prop_
erty owner, however, minor repairs thereof .:.,rci,
as changing of light bulbs, repairs of leak.s .i:r,i
the like, shall be at the expenseof the lcr:;i
government unit, proviOed thaL the total lu)!r.1
,.1.;;
i n e a c h c a s e c i o e sn o t e x c e e d L w , r t l i o l r s a r r . :
(?2,000.00) pesos;and
c. neeessary partitioning to make thc propert-v fit.
for-the pur=pose
shaii be unciertaken b-vthe owner
at his own expense. However, if the exigsnC! Ji
the service so demands, necessary partit.ioning
cost,may be advanced by the local government ti
be deducted from the rental immediately riue and
demandable.

14

5 ( : t ' t ' t . \ ' r r t r l r R o t ' t ; t t r yM n x , r r : t : v t : r r

Mis<; gt.t,est:<lt,.s Pnovr l;irl.:.;

Nothrng containerl herein shall be construed us authorrzrng p('rlnanent improvement or majcr repair on
l^.-.-^.l
t r d . \ ( L t

,ri-^r\^rt.,
l , r v t r ( r L v

S r : , ' 1 1 ) 7 D i . s p o s a l o f R e a l P r o p t r t y a n d I n t p r o u e,
l r i c r i l s - f i e a l t . s t i - r t t 'i r n d t ] r c i r i m p r o v t ' m t ' n t s o u ' n e d b y
t h e l o c i rI g o v r ' r n m e n t . u n i t s m a y b e s o l d t o o t h e r
go\-t'rnrnr.ntor private entit.v under sealed bids or by
n e g o t u r t i o n r f s t a l e c l b i d h L r sf a i l e d a s d e f i n e d h e r e i n a t
a p r i c t ' t o b e d e t e r n r i n e d b , v t h e C l o m r n i t t . e eo n A r v a r d s .
T h r c o n t r r t c [ o f c o n v r ' \ ' a n c es h a l l b e t : x e c t r t e db v t h e l o c a l
chiei

c:it'ctii ii'i'

^^^^.-,--..,1
L L , l l l L r r r ( \ l

ir -r t

in

^^^^-,1

li,,h;ili' oi

tiie

,-^^...,,:+L

+L^

( l L L ( r l L l ( t l t ! ( :

! a l L l l

U l l C

l o c . i l g o i . i - i ^ r n - r rn ' L i i n i L
f^-.-.^l:r;^-

l t r l l l l < l l l L I C D

-^^..:-^l
l E q U l l C U

L-.,
U - y

I a * - o n t h e m r r t t e r a n d s h r r l l b e a p p r o v e c lb y t h e l o c a l
'l'he
sangglrnian.
d i s p o s a l s h a l l a l s o b e s r . r i r j e ctto t . h ea p p r o \ - a l o f t h e C o m n r i . s s i o n0 n A u d i t l e g a r d l e s s o f t h e
value of the propcrtr to be disposed
flxpenses relative to the registration ancl transfer of
^u r, r, ' ,l .l L. , - r. LJ lir,r .P

fr r, - !,r.r -r r

+
h.LrrL

1,,^-l

r\JLar

- ^ . ' , , - - 6r r^r nr rrc r l u

Svrar

r^
uv

r ].^
urrg

,v,( ._,l ^l u, c1c . , , . - L . , l l


L)lloll

be borne bv tire r.endee.


Sl:r.:.I98 Lease of Gouernntent Spaces to Othe.r
lancls, buildings or other physical
Entttres -ldle
structure-s of the local governments may be leased to
other government or prir.ateentity thru ;ealed bids or by
n e g o t . i a t i o ni f . s e a i e r lb i d . sh a v e f a i l e d a s c l e f i n e d h e r e i n
The contract of lease rvhich includes the following shall
b e e x e c u t e d i n a c c o r d a n c ew i t h t h e f o r m a l i t i e . sr e q u i r e d
b-v law'.
a

the lesseeshall be required Lodeposit an amount


equivalent to two (2) months rental or Thirty
thousand (fi)0,000.00) pesos whichever is higher
t.o answer for damages resulting from improper
use ofthe leased property and an advance one (1)
month rental:

b. the lessee shall promptly pay the monthly bili'ings for facilities like electric, water and telephone during the period of the lease,.and shall be
held answerable in case of disconnection of said
facilities due to his failure to pay the bills;

c. the lessee shall surrender Lhe burlding/-Face


upon expiration of the lease contr.actand rr,sl;iincl
f o r d a n ' r a g e . sw h i c h t h e i o c a i g o v c r n m e n . , i i n i t .
may suffer for his failure to surrender the .siir"ntl.
d. the lessee shail comply farthfully with Lhe r,ernrs
and conditiuns of the agreernent;
r:. in tire event the building/space is deserted by the
ler;see before the expiration of the lease r,i.ithout
justifiabie cause, the local government unit shail
rlrserve the righl Lo enter and relef the sarne and
r t t ' r i v t ' i h e r e r r t a l s c o r r e s p o n d i n gt o t h e , - r n e x _
pircd period of the lease; and
f. the local government unit shall reserve the rrghl
to terminate the lcase contr-actfor fanlure or rc,
lusal of the lesseefo pay the rentals agreeri upon
during the period stipuiated in che lease contracl,
or for violation of the conditions of the contracr
by the lessee.
The guidelines promulgated by the governmerlt :agenc-.,.
, ' o n c e r n e d o n t . h e r e a s o n a b l r n r s so f r t ' n L a l r t r t e o i
building-" and other struc[ure may be availecl nf b-v the
(}rmrrittee on A'*'ards in deteimining Lhe rental r:rLes to
L e a p p r o . . e r ib . v s a n g g u n i a n
Stn. 199. Lease of Equipmenl.-Idle equipment cif the
local governments ma-v be leased to other governmenL or
private entity thru sealed bids cr by negotiation if sealeC
bids have failed as defined herein. The contr:rct of lease
which includes the follo*'ing shall be executed in accorciance with the fbrmalities reqr,rired by Iaw:
a. the lease shall be on fully nraintained basis
without fuel and operator;
b. a lease contract longer than one (1) month shail
be supported by a surety bond to guarantee the
replacement cos[ of the properly in case oi loss,
cost of repair that are not due to normal wear
and tear, replacement cost of missing parts, tools,

S L r p p t . ye x t r P n o r r : n r y M A N A c E M E N T

?6

l V I i s t ; rl r , A r * n ( ); s! p H r ; v i s i i ; r l ;

attachments and accessories originally issued


with the property;
the rental must be pard tn advance or the lessee
shall put up a domestic letter of credit to guarantee the payment of the rental for the period of
lease,
the mobilization cosl from the lessor's yard to
project .site and the demobilization cost from
project site to the lessor's yard shall be borne by
the lessee;
, r
f,ne

t^^-^^
re55ue

^L^ll
5Ilarr

L^
uc

l:^Lt^
lldurg

f^rut

^^-^^*-^+:^LUruPcrlDaLrvtr

^-.1
arru

lawsuits, if any, arising from injury or darnage


caused to any person or propert.y by reason of the
use of the equipment during the period of the
iease;
f . a d a i l y b a s i s I e a s e s h a l l c o r r e s p o n dt o e i g h t ( 8 )
nours

use

r
allu

,,
aIl-y

usage

:lll

^-.-,^-^ ^C ^:-Ll
/O\
urLcbb ul (-16,rrL \o.,

l r r r r r F ss h a l l b e c o n s i d e r e d c l v e r tni r e a n d c o r r e spondrng additional rental shall be charged;


g

a monthly basis lease shiill be understood to


c o r r e s p o n dt o o n e h u n d r e d s i x t y ( 1 6 0 ) h o u r s u s e
p e r r n o n t h - ;a n t l

h. a .proporlionalerentai shall be coilecfed on Lhe


acLual operating hours in excessof the one
hundred sixt.v (160) ref'erred to above rt-'gardless
o f r v h e t h e r t h e p r o p e r t - yi s i n u s e o r n o t .
'f
Prot,rded, hat the renLal rate to be determined by the
Commitlet: on Awards and approved by sanggunian shall
r n n o c A : i r , ' b eb e l c r wt h e d a i l y r a t e s p r e s c r i b e db y a p r o p e r
g o v e r n n r e n t a g e n c Y ,i f a n Y 'l'hr

i i h r a s c " r ' c n L a l C a y " r e l e r s t o a c o n L ni u o u s c i g h t


(B) hours woik;ble period wiLhin a day of twenty-four
r
lz4 ) nours,

^-,^1..1:^- .-^^^l+i-^
exuluLlrltl; llludrLrrrrs.

The foregoing provi.sionsnotwithstanding, no contract


oi lease shall be entered into unless the general services

o f f i c e r , m u n i r : i p a lo r b a r a n g a yt r e a s u r e r , a s t h e c : t . s om a y
be, shall certif-y that the property to be lea.sed is not
necded ior any purpo.seLry any department. or office oi
the local governmentduring the duration of the lea.st,.
S r t : . 2 0 0 D i s c o u n t i n g o f R e n t a L R a t e s . - T h e r a b e . so f
r e n h l m a y b e r e d u c e da s t h e e f f i c i e n c yo f l h e e q u i p m e n t
o r m a c h i n e r y s u b j e c t o f a l e a s e c o n t r a c t b e c o m e sl e s s t _ , r
on account of age or obsolescence;
Prol tded'fhat no such
r e d u c t i o n s h a l l b e a l l o w e dd u r i n g l h e f i r s t t h r e e ( 3 ) - y e a r s
from the date of acquisilion of the propert-v. I,rot,icled
further, 'firat the maximum di.scount shall not excet_-rl
t.went-y-fivcper cent ('25,'/t,)
oi the property's irormal rental
r : r t e i n t r c c o r d a n c ew i t h t h e f o l l o w i n s . s c h e d u l e
Agc l3used on
Date of
A c q u i s i ti o n
i
a

.,^.- -.
f C.lr)

^ll
UlLl

5 veirr'.*olci
6 .r'e:rrsold
7 yeitrs old

(]rarvler-

l)neumatic-Mounteri
Units

I\{ounLed
U nrts

a a:t
r, /O

J"1

IAn/L

1l\( i.

15'ic

25ti

L t )

t ,

/ (

(.

P r t t t ' i t i t < ! f i r m I h , ; ' f h i r t n t ' w i v r e i r a i r i I r L i r , . . eprrl- o p t . r t r


r . h a i i i r t : r ' i . i s s t f i e (ui n o c i t l r t , c r r t t ' g o r o
y l l l v t , i S ) \ ' ( ' i t r - s( ) t ( l
i t t t r l . s l l t l l h l r v e l t r l i . ; t ' l r r t nut r t r o f ' t t ' l i 1 r t , rr.t ' n t i l ( ) ' r r f i r r
t l r t ' [ l r s t v c a r , f i f i t ' t ' n p t ' r c e n t .( 1 5 ' , i ) f o r t h c s e c r l n r i \ ' ( . i u ,
'l'he
r t n c i t , r v t ' r r t r ' - f i v cp c l c e n t ( ) 5 ( ' r i L h c : r ' c t r f ' t c r - .
riitt, of'
r t d L r c t i o n i n r e n t l r l s h a l l b e d t ' t e r r n r r r e ' c il r . " t h e
C o n r n r i t t . t ' e ro r r A r v i t r t l s u n r i a p p r o v e t l l r v s l r n g g r r n i ; r n r l '
1u 1r r. L^

(. -r .F, l..,

.,f
\,r

rl-,.
t.rrl

, - . - , , , - . , , . + , ,, , , L , ^ l nrrlLlr
l/ttrPLr!v

l-^^
llq\)

, . ^ + ,( .. ,r -r ,(Jr .t ,_-1. .5. (. ,. r' -l (. -. . - rlUU


(lll\

rchabiliLartron i-snrort: than seven (?).verrrs old.


St:t:. 201.
D i s p o s a l o f F i . r e o l ' / / 1 . \ . -I ) i . s p o * ; r l o f
f i r e a r r n s i r n t l e x p l o - * i v e u . ' e a p o n , qs h a l l b r ' , s , - r l ) j e cttr i l h c
npprovai of the [)irector Gernerai,Phiiippinc Natronrrl
I'oIicc
S l : t ' 2 O 2 . I ' ' r o t r t u ' i i t s I r t t p i t r t e d F ' r , , t o f ' [ ) r t t i t s r tt t < l
Ih.r'r's. l,ocal Covcrrrnrtnl. rrruts shtill Itc t'xernpt fj'trnl
L h e p a v r n c n t . o f r l u t i e s { r n d t . a x ts l b r t . h r i r r r i t o r t t r t i o n o f

7,$

Sr rrr -r' .lx lr Prtot,urrryM..rx.,rr;


t:y r:s.r

irt'irr'-r'cqtrrpnrent or nrachineries which shall be used [or


t h t ' c u r i s t r u c t i o n ,i m p r o v e m e n t , r e p a i r , a n d m a i n t e n a n c e
r',f rr-,;irls.l-,r-idgesand other infrastructure projects, as
st'll rrs gitrtrage trtrcks, fire trucks, and oLher similar
t'quipnrcnt' I'rot,ided, howeuer, That such equipment or
machint'ries shall not be disposed of, either by public
auction or negotiated sale as hereinabove provided,
within five (5) years from the importation thereof. In
case the machincry or equipment is sold within the
fir't'-.r'ear period, the purchasers or rccipients shall be
considert'd the iml-rslters thercof. anrl shall be liable for
dtities and taxes comptrted on thc book value of such
importntion.
S r . r ' 2 O : 1 . T r a n s i t o r y P r o u i s i o r t s- A l l
supplies or
p r o p e r t . vi s s u e d o r a s s i g n e d t o t h e d i f f c r c n t d e p a r t m e n t s
or office of the local government units shall be dc.enred
ipso facto transfcrred to the per.son primaril-y
a c c o u n t n b l e a n d t h a t t h e p e r s o n i n p o s . s e s s i o no f o r
having custod.v of said supplies or property shall become
immediatel_v accountable therefor upon the effectivity of
Republic Act No. 7160. It shall be the duty of the
general servicesofficer, municipal or barangay treastirer,
as the case may be, to effecl said transfer in Lhe manner
pr^escribedherein.
Rule 3f . Administrative

Instructions.

Scc. 204. Establtshment of an Archiual Sysfenr.Immediatbly upon the effectivity of these regulations,
every iocai government unit shaii provicie ior the
establishment of an archival system to ensure the safety
and protection of all government property, public
document,s or reeord-s -such as records of trirths,
marriages, property inventory report, land assessments,
land ownershrp, tax payments, tax accounts, and
business permits, and such other records or documents of
public interest in the various departments and offices of
the provincial, city or municipal goyernment concerned.

M t s r : r ; t , t , , r s r : o t ; sp p g y l 1 ; 1 1 ; 5 1 ;

79

Snc. 205. Issuance of Guid.eljne.s.-The Iocal chief


executive may issue guidelines as may be deemeC
necessary for the proper and effective implementation of
these regulations
S n < : "2 0 6 . S e p a r a b i l i t y a n d R e p e a l i n g C l a u s e . _ A . y
provision of these rules and regulatio's rvhich
shall be
declared illegal by a court of competentjuriscriction shall
not affect the other provisions he.eof.
Joint Department Ordcr No. l-?5, ciatedAugust 19,
I975, is ,ieerned supersecied.
All other Circulars, Memoranda anil regulat.ions
ineoneictonf

nr

ri -r r !^v^r^r tr 'rtr:!^Ll

,w, ,r:u| Lr r . L ^
Ltlc pI uvlsrolls

n ,r
oI . Lnese

rules and regulations are hereby ."p.il.d, rnociifiecl anclr


or amended accordingly insofar as applicab[e Lo local
governments.
S r : r : .2 0 7 . E f f e c t i t i t t y . * - T h e s e r u l e s
shall take effect immediatelv.

LGAO
GSO/KNI/N CAfi-LL

anrl resulirtion.s

LGU torm Nc

-A
APPNOIX

Cl

o: . dal

Govafnmnt

PR(rcUNCreTT PN(}GRAI
t{.,'|

Uni

I P|an controt t'to -_

d Lcd Gov.mrsil

Progr.rn Codrol
P t a n n t d

APPENOTX'8'

PLAII

AXXTJAL PFOCUNCIIXI
fiaru

LGU Farn 15. Oa

Unl

Anoun,

l{o-: =--

l"r._d_p.os

A m o u n l

F.errhr

tbg-tilrrofir

Tdd

I Oil.

Sub.r{r.d:

D I S T R I B U T I O N
D I S I R I E U T I O N
lf,n
No.

Oaacrixbn

Ur*|
C06l Quantlt

Toid
Cost

lsl OrrarE

lnd Oufi3

)TY

)T\

3.d Ouans

It|r Ouarlet

)TY

T o t a l r
'

Tn;s 's lo celtily


t.6

lhal rhe abo

y':n

ptcurlnnl

is h rqdano

Ollrc

wilh lho obicliv6

ol

Tha b b errrt !|a h. -o[


ril |h. Oirri6
a n .o.trc.
REtrmdrd
Girrd

Prcpa.sd by
tff

".a

ot O+-rtt

"ttvOtti*)

bt:
S.wi!

preinn
Fcoml
ol 'la LGU:
AFmd

OllbjrLocJ

T'.r

ur.t

by:
(Locrl ChlC Ercuriv)

LGll Form 15. 04

.D.
APPENOTX

APProrx rc'

fU Form l{o 03

AIEIIOATOfiY PROCUR,IE|JTPROGRAI

ATEXOATORY PROCURIIIEXT PL TI
Nm

am ot Lo! Govornmnt Und

of Local Gcrcrnarnt Unit:


Arbndatory tlo.:____

A. ltems lo tr

A. alsms lo b. SubstitrrtedRoptaed
SubstitutcdReplacsd
I Procurofibnt AlrEdy
Toral I
Ettaod

ti^il1-

Jrjstilicalions

lTnlrl

;-luuanr'rylc.--

T o I a I s >----

8. ltems Rocommondd

This rs to c.rtrly
ol this Olficc.

thal th.

abov.

lor Procur.monl'in

ern rdafory

B. llems Recommerdd lor Procuremenl in Lnu of tho Abow

Lbu ol lho ADow

plan 6 h :rcordarEo

rilh

lh. obpctiws

This is to cnily lhal lha aboye arEndatdy


ra In accofdanco wilh the obioclivG of lhis LGU:
Goflral Srvbos Ollicor/Local Treasuror

(Locd Chiof Exocutivcl

LGti Fam t\b. 05

APPETDTX'F

Fqm ttb. a5(A)


Am EslE

REollilltt

YolrctlEF

(Ificcrtl-ocd Trsttr*
O: Gquel Stt*t
Dft DeprtrPntttOffce lhd
Roqoit i ti o n

I CERTIFIED lhet the above


lor official
at.e aoersarY
rsfdler
r.e nd rill be rr*.ed solelY lor to
Frsrs ttre f*P-tttiry-

Head

D+anssilrOffice

APPaovEo
I al

(ihlcf

FrmrtinE

APPENDIX'F'
PURCTIASE
REOUEST

No. _
Date
TO. C:enerd Services Otficef/Local Trsasurer.
FffiM:
DepartmenVCffice Head (Requisitioner)
period ol Delivery:
Eletvrry/Shignent b: ---

I t s u l n c e

I c60ity that the need for fte above supplies is exceptionally urlent or absolutely indispensable to prevent imrlinent
and real danger to, or loss of, life or proprty.

Name. Designation
& Signaturo
Filled by:
Pacld by:
Shappodto:
Bi[ ol Ladng No.:
Oato ot Shipment:
CERTIFIEDCORRECT:
C'eneralServicesO{fice/Treasurer

I further certify trat he baid supplies are necessary for


official use in connection with the.following activity(s):

-G'
APPENDIX

LGU Form No 06

LGU Form No 07

OROER
PURCHASE

A P P E N D I X. H '

REPORTOF UTILIZATION
Date: ---

FurchaseOrder No
PurchaseRequestNo --

Name ol Local GovernmentUnat


'Reqrisitoning Olfice/Department

Date.

lame of Local Governmenl Unit

Name and Designationol End-User

O Suopher/Dealer/Contraclor

PR/RlV No

Exact AddresVLocationWhere SupptiesWere Delivered

.ddress

Name and Complete Addressof Supplier/Dealer:

De partmer.VOlfice Where DeliverY


rs to be l"lade.----

DeliveryPeriod

Delivery

Other Terms

Utilization

Description
of
Articles

B o n d P o s t e d

vudr

AddressAmounl

Item
No

OTY

Unit

Nalure

Total
Cos!

__i__
Total
Recommending AP2roval
General Services Officer/LocalTreasurer

becrglal

6-^--.,^:^-

.[
y l(J tt ru rdr rvvsr ndr |

CERTIFICATION-

I Conlraclor/0ea
lerlSuPPlier
|
I B"-----------=---|
AuthonredReP,esentative
|

I H E R E E YC F R T | F Yr h i s_
day
ot -,
l9_,
the accuracy
a n d c o r r e c t n e s so f l h e a b o v er e p o r t .

.. >

I received today, -,
19_, PurchasOrder and held
A P P R O V E D- :
|
myselfboundby lhe lerrr6 and
l-ce! Che!Erecut've
-._j stipuiatronsol lh conlracl and
I other rpplicablelaws.
(Note In case of Negotiated Purcfrase p,-'.su- |
ant to Section 369 (a) of RA No. 716O' ttis I
portion must be accomPlished).
Sanggunian Resolution No .-CertrliedCorrect. .-

uate

Unil
Gost

Total

LJuanflty IAmounl

Particulars

Unat
Price

A R T I C L E S

rartrf

B a l a n c e

DeparlmenVOfliceHead

I
I
I
I

tHEREBYCERTIFy rhrs
day
of _
19_..
thar we had
verified and lound corrct the
above report.

General Services Offrce/Local


Treasurer

APPROVED
Local Chief Executive

APPENDIX'I'

LGU Form No O8

LGU Form No. Oo

rEronrr|nr

PROPERW FST'E SLIP

APPENTIIX'f

iccBrT FoRstt-EIpaIoAaLEmL

n|.EIPEI|DATOTd}
Nrrr

SUPPIJESfl

gl Locrl Gorerrvnent Unit:

?ROPERW
NoEode_

Dab: _

Name of Local GovernmentUnit


I hereby ecknowledged b haw rec'sivtd this _
)ty

DescrrDlron

Data
Ptoptty
of
Purchas Nu.nbe,

Clarsrfrcalron
Number

I H E R E E Y C E R T I F Y rhat I
of __

1 9_

I C E R T I F Y thal
RCEIVEDihrs _
t9

I S S U E DT O

dey

have
of

_.

Remarts0ther lnformation(il any):

from
(Nart

-lrrere

Oftice Head) the follnring sugpliyproporty whn:tr will be use'd h


(Office or Deprrtment) ard br rytrir*t lam immetlaFly
eccountable.

TRAAISFERE

TRANSFE ROR

have thrs _oay

Toral
ValL

Unrt
Valu

Dea,gnalbf,)

End-User (Person in actual poseession of the property)

t lsrgnn'cnl

Name(Tyguwritte,:)
iollreo+.nEol

&ecy)

ab?ve'lrsled

ine
lo(

{OtlEdOea

atttcles

nmnl /Agncy)

!he tterns/arl,cles descnbed


aDoYc

Oltict/
G.natd SaPicLcal Tra.turl

day ol _,

N:nr.

Srgnalur a Dosignation
ol Rceivtrg Ollicot

Designation/Position

-GU Form l'lo 10

APPENDIX'K'

S E M I - A N N U A LR E P O R I O F S U P P L I E SI S S U E O
A s o f J u n e 3 O / D e c e m b e3r t , t 9 _
t a m e o f L o c a l G o v e r n m e nU
t ntt

A P P E N D I'XL '
Gen FormNo.3O-A
INVOICERECEIPTFOR P R O P E R T Y
LocalGovernmentUnil

Fund
otv
O U A N T I T Y

0.sip!o

Dato
ol
Pu.chts

Ptc4f,nl
No.

ClaSilition
No.

Unit I Toral
Value I vatue

To1a1..........
INVOICE
This is to certily that
i have ihis_cjay oi_.
1 9 _ t r a n s l e r r e o

RECEIPT
This is to certify that
ihave this_Cay ot--.
19_ receivedfrom:_-

(Name & Designation)


l h e a b o v e - l i s t e ds u p p l i e s
property.

the above-listedsuppliesor
property.

i H E R E B Y C E R T i F Yi h i s - c l a yo i _
accuracy and correctnessol the loregorng report.

Head oi DepartmenVOffice

InvoicingAccountableOfficer

(Name & Designation)

Receiving AccountableOfficer

This is to certify that I have recommended the foregoing


lransler of suppliesor property.

This-is to certify tfrat I have approved the foi'egoingtransler


of supplies or property.

Local Chief Executive


Transfer Witnessed by
(Provincial/City/Municipal
Auditor)

LGU Form 15

APPEM)IX T

tI

APPEf{t}tx -N-

LGU Fam No. 12

RACAPITU|.AnOT
PRC'?CRTYRFIURITSUP
Local C-vrnrnerrl

Unrl

Departmen!Ofk-

ttlrrt ol t@d Golgrrmenl Urit


Purpose:( fXryoef ( pepei ( )UrrrOb

Sht No.

Date

$dr

( pdrer:

Descriptron ol the llern:

Unitol lssue
laan
t{o.

U n r l
oty

Tdd

bau.d To: (l{.n:


EnpbyrGn4t,|dl

Silnature ot tpbtEnd UsJ

Cd

TO TA L .....-,-..-....--->

CERIIFICATION
I HR8Y CERTIFY that torgoingrs3uatroemade on thrs -ol

19 _

att truc and correcl

day

I HRE8Y CERTTFYthal I
ha| rhis_ <by ol _
_, 19
NC T UHNEU

O.DJ|mnt/Oftb.

tO:

I HEREEY CERTIFY thai


have his -._ day ot _.
RECEryED irom

|b.d

General Servlces Officetocd


Trgasurer

tg

lSan lctn

APPE'TaOTX
!'

! t{

No

nwEraTonv, s{sPEcrrcr{ Axo lPPRlrSlL


At ot __Nam

ol Lcrl
I

Cten

rt{sEnvrcEABLE PioPnTY
!t -

APPNDIX'P.

Form l{o. 61-A

FEPTORT
OF WASTEIATERIALS

U^t

Govfr,mst
N

tr

Narne ol Local Cowmmont Unat:


R

Oops.tmenUOtlloo
Plece of Storagc:

D T E P O S T I T O N
PrqpJtf
flunto.

Orl.
Acgu rad

Description

I
I
I
i
I
I
t
|
t

t cennrv
lh.t
p.og.rt} E I ord
noroby rcqucg lor
uwi
,*"r*
ard
iJ",.
"or "r
_
(C"*r.,

SoeE6

rh. .borciEr ol $FdtE


I
| CERTIFY lh'l I htY' in,nsto.y rnd lhcr.br. | |
thc'. rR3pftton whbn | | 3p'clo< 'rch r^d ov'ry 'rlpl'
r.rs
ThF rffd ls
I onurnarat.d n thE ropon My ln4
r'. rt
I r'9t rnd ts'mddioos
l
OtlrxrLqi

_
Trcrs.Dal

I XEREBY CER-ilFY thal I rEw agomrd


n lhE rag)rl
lrpgl!/pfop.tt
rhorn
I FURTHER CERTIFY $.r |h. drlpositpn
lq th nte.cat ol tla g@mreil.

I CERTIFY
rhrl rh.
rpPrrrasd vabrur

rnt

I
l
lb.

lprovrocr.ycrty/iAJnEpat udiql

honh

Ordat

.ooJ.sl

rq Insp.clu

E n ny pdgere^t

ol thc

ErcautrYa}

f o t a l

,rpdl
raa mr.b
bt th. Cdtrmilton Artrda
UNdE' i3 RGG
No _
lrrin
(Copy .tlrched)

to lh. b6t

CERTIFIO
CORRECT

Gord
(Sc.trrt
Coatrmni

(Lol Ch{

pP

plrar/propa,lt

lldb-t:__

Arr.lrl

to tha
0

Lcrl

Local Chi.l Er.clthr

StntOdic../
Tnrulr

A Eb?IEI

vcn!trtvAlt

^ YF

vr

tNorEU

I tLrN

This is to cortifyf|at I'traw this _day


ot
. l9_,
inspected the aboro{ietad supglies/propertyand lound the same
b be (widr or wathoutvalu)_.

l-.afi|rqtlqtlqq!

Au(frr,

CERT|FICATFOF DTSPOSAL
th.l 6. eboue-listed 8upplbgpropefiy

APPENDIX'O'

LGU Form ||{o. 13

SALES IIIIYo|CEFOR SUPPUES/PROPERTY


Name ol Local GovsrnrnentUnat:
SokCto (l,lame t Addess): _
Location ol Assel: -

APPROVED:
Local Chief Execu$ve

Buyor (Namo end S[naturc)

C E R T I FC A T I O N
I H E R E B YC E R T I F Y
rn8r tne anictes shown tn
lhe column 'OUANTITY
RECEIVED BY
THE
BUYER' were defiveredlo
lhe Buyer this _
day ef
t9_.
_.
General SorvicesrlocalTrcasuror

I H E R E B YC E R T I F Y
oay
Inal I nav9 lnrs_
of_, 19_ ACCEPTEO
tho erticls shcwn in the
.OUANTITYRECEIVEDgY
THE BUYER'
BUyER (Nanreand Signatura)

I HEREBYCERTIFYthat I havewitnessedthe delivery


to the Buyorwhoee neme and signatureappoarherein the
articlos shown in the colurnn'OUANTITYRECEIVEDBY
THE BUYER'
erovincialrCiry/MunicipC
Audiro,