Republic of the Philippines

COMMISSION ON AUDIT
Audit Group LGS-C – Camarines Sur
Office of the Auditor (Team R5-01)
Provincial Capitol Complex, Cadlan, Pili, Camarines Sur

PROCUREMENT THRU PUBLIC BIDDING

INFRASTRUCTURE
CHECKLIST OF DOCUMENTARY REQUIREMENTS
Based on IRR of RA 9184 and COA Circular No. 2009-001 dtd. 2/12/09
(For Legal and Auditorial Review)
Name of Project: Amount of Contract:
Location: Cal. Days:
Contractor: ABC:
Fund: Mode of Procurement:
No. Description yes no Remarks
Procurement Planning
1 Authenticated photocopy of the approved Annual Proc. Plan / Project Proc. Mgt. Plan (APP/PPMP)
2 Approved Budget of the Contract (ABC) *1
3 Approved Requisition/Purchase Request (PR)
Pre-Procurement Conference (ABC above P5M for infra projects, P2M and above for Goods & P1M
above for Consulting Service)
4 Pre-Procurement Conference Notice to Observers
5 Minutes of the Pre-Procurement Conference
Advertisement/ Posting of Invitation to Bid
6 Invitation to Apply for Eligibility to Bid *1
7 Copy of Ad/Invitation to Bid on Newspaper of General Nationwide Circulation (for ABC of P5M & above for infra
projects, P2M & above for goods, & P1M or 4months duration & above for consulting services)
8 BAC Secretariat Certification of posting in any conspicuous places reserved for the purpose
9 BAC Secretariat Certification of posting in the PhilG-EPS including computer print-out on active status
10 BAC Secretariat Certification of posting in the agency website
Pre-Bid Conference (ABC P1M and above)
11 Pre-Bid Conference Notice to Observers (12CD before deadline of submission of bid)
12 Minutes of the Pre-bid Conference posted in the PhilG-EPS
13 Supplemental Bid Bulletin, if any, posted in the PhilG-EPS
Receipt and Opening of Bids
14 Copy of Invitation Letters to Observers
15 Instruction to Bidders including scope of bid, documents comprising the bid, criteria for eligibility, bid evaluation
methodology/criteria in accordance with the Act, and post-qualification, as well as the date & place of the pre
bid conference (where applicable), submission of bids & opening of bids
16 Scope of work, where applicable
17 Plans/Drawings & Technical Specifications, for infrastructure projects
18 Results of Eligibility Check/Screening or Checklist f Eligibility Requirements for the BAC
19 Letter of Intent *1
Bidder's Technical & Financial Proposals:
Technical/Eligibility Requirements:
- Legal Documents
20 • Certificate of Registration of Business Name (DTI),(SEC) or (CDA)
21 • Mayor's Permit (LGU) at the principal place of business
- Technical Documents
22 • Statements of all on-going and completed government and private contracts, including contracts
awarded but not yet started, if any, whether similar or not similar in nature and complexity to the contract to be
bid, within the relevant period as provided in the bidding documents
23 • (For infra projects) a valid Phil. Contractors Accreditation Board (PCAB) license & registration for the t
and cost of the contract to be bid
- Financial Documents
24 • Audited Financial Statements a) showing among others, the prospective bidders' total current assets
and liabilities, b) stamped "received" by the BIR or its duly accredited and authorized banking
institutions, c) foryear
preceding the which should not be earlier than two (2) years from the date of bid submission
25 • (Except for consulting services) Computation of the NFCC or a Commitment from a licensed
Commercial or Universal
or Universal Bank
Bank to extend
to extend Credit
Credit Line in favor of the prospective bidder if awarded the contract to
be bid
26 Valid Joint Venture Agreement (JVA), if applicable
27 Checklist of Financial Envelope Requirements for the BAC
Technical Envelope
26 Bid Security in prescribed Form, Amount and Validity Period (BSD/Cash)
27 Authority of Signatory
28 Construction Schedule and S-curve duly signed
29 Construction Method in Narrative Form - duly signed
30 Organizational chart for the contract to be bid
31 List of contractor's personnel t be assigned to the contract to be bid, with their complete qualificaton and
No. Description yes no Remarks
experience data
Biodata of key personnel
PRC Personnel
Accreditation Certificate of Materials Engineer
32 List of contractor's equipment units, which are owned, leased, and/or under purchase agreements, supported
by certification of availability of equipment from the equipment lessor/vendor for the duration of the project
33 List of Equipment Utilization Schedule - duly signed
34 Manpower Utilization Schedule - duly signed
35 Affidavit of Site Inspection
36 Sworn Statement - (1) Not blacklisted, (2) Authentic Copy of original, complete and all statements and
information, (3) Authorizing the agency to verify all submitted documents, (4) Signatory is duly authorized
Representative, (5) Compliance with Disclosure Provisions, (6) Compliance with Bidder's responsibilities and
(7) Compliance with existing labor laws and standards

37 Financial Information/ Documents as specified in the PBDs which may include Bid Price in Bill of Quantities in
the Prescribed Form and Recurring Maintenance Costs, if applicable
Financial Envelope
38 Form of Bid
39 Bill of Quantities
40 Minutes of the Opening of Bids
41 Detailed Estimates/ Breakdown of the Contract Cost: *1
42 Bid Offer
Bid Evaluation
43 Abstract of Bid as Read
44 Abstract of Bid as Evaluated
45 Bid Evaluation Form/Report
46 Minutes of Bid Evaluation
Post-Qualification
Additional Required Documents prior to post-qualification:
47 • Tax Clearance
48 • Latest Income & Business Tax Returns
49 • Certificate of PhilG-EPS Registration, and
50 • Other appropriate licenses and permits required by law and stated in the PBDs
51 Post-Qualification Evaluation Report of the TWG (WB)
52 Notice of Post-qualification (WB)
53 Notice of Post-Disqualification (LB)
54 BAC Resolution Declaring LCRB and Recommending Award
Award of the Contract
55 Notice/Letter of Award to Winning Bidder (NOA) with "Conforme" and posted in the PhilG-EPS, and
conspicuous place
56 Purchase Order (PO)/Letter Order/Contract with provisions for Warranty & Liquidated Damages *1
57 Performance Bond/Security
58 Notice to Proceed to the Winning Bidder (NTP) posted at PhilG-EPS or website, if any, & indicating the date
of receipt by the contractor *1
59 Copy of the Approved PERT/CPM Network Diagram & detailed computations of contract time *1
- for infrastructure projects:
60 • including the detailed breakdown of estimates and/or unit cost analysis/derivation for each item
expressed in volume/area/lumpsum/lot
61 Contract Agreement
62 Special Conditions of the Contract
63 General Conditions of Contract
64 Such other documents peculiar to the contract and considered necessary in the auditorial review & in the
technical evaluation thereof

Note
* Documents required to be submitted to COA within 5 working days from the execution of the contract
###
as required under COA Circular No. 2009-001 dated Feb.12, 2009

REVIEWED BY:
No. Description yes no Remarks
For Goods:
Technical Specifications, which may include:
32 Production/Delivery Schedule
33 Manpower requirements, if applicable
34 After-Sales Service/ Parts, if applicable
35 Sworn Statement - (1) Not blacklisted, (2) Authentic Copy of original, complete and all statements and
information, (3) Authorizing the agency to verify all submitted documents, (4) Signatory is duly authorized
Representative, (5) Compliance with Disclosure Provisions, (6) Compliance with Bidder's responsibilities and
(7) Compliance with existing labor laws and standards

36 Financial Information/ Documents as specified in the PBDs which may include Bid Price in Bill of Quantities in
the Prescribed Form and Recurring Maintenance Costs, if applicable

37 Bid Offer
Bid Evaluation
38 Abstract of Bid as Read
39 Abstract of Bid as Evaluated
40 Bid Evaluation Form/Report
41 Ranking of short-listed bidders for consulting services
42 Minutes of Bid Evaluation
Post-Qualification
Additional Required Documents prior to post-qualification:
43 • Tax Clearance
44 • Latest Income & Business Tax Returns
45 • Certificate of PhilG-EPS Registration, and
46 • Other appropriate licenses and permits required by law and stated in the PBDs
47 Post-Qualification Evaluation Report of the TWG (WB)
48 Notice of Post-qualification (WB)
49 Notice of Post-Disqualification (LB)
50 BAC Resolution Declaring LCRB and Recommending Award
Award of the Contract
51 Notice/Letter of Award to Winning Bidder (NOA) with "Conforme" and posted in the PhilG-EPS, and
conspicuous place
52 Purchase Order (PO)/Letter Order/Contract with provisions for Warranty & Liquidated Damages *1
53 Performance Bond/Security
54 Notice to Proceed to the Winning Bidder (NTP) posted at PhilG-EPS or website, if any, & indicating the date
of receipt by the contractor *1
55 Detailed Estimate/ Breakdown of the Contract Cost: *1
- for janitorial/security/maintenance services:
56 • indicating costs & dates of acquisition of the equipment, quantities & cost of materials, spare parts, and
supplies furnished by the contractor
- for lease contracts:
57 • indicating the monthly lease payment & period of lease
58 Contract Agreement
59 Such other documents peculiar to the contract and considered necessary in the auditorial review & in the
technical evaluation thereof

Note
* Documents required to be submitted to COA within 5 working days from the execution of the contract
###
as required under COA Circular No. 2009-001 dated Feb.12, 2009

REVIEWED BY:

VIVIAN V. CLAVERIA
State Auditor II - ATM
No. Description yes no Remarks
Noted by:

JOHANSON V. DISUANCO
State Auditor IV - ATL
 Republic of the Philippines
COMMISSION ON AUDIT
Audit Group LGS-C – Camarines Sur
Office of the Auditor (Team R5-01)
Provincial Capitol Complex, Cadlan, Pili, Camarines Sur

NEGOTIATED PROCUREMENT:
AFTER TWO FAILED BIDDINGS REQUIREMENTS CHECKLIST
CHECKLIST OF DOCUMENTARY REQUIREMENTS
(For Legal and Auditorial Review)

Documentary Requirements Yes No Remarks

1 Approved Procurement Plan (Sec. 7.2, R-IRR of RA No. 9184; 9.2, COA Cir. 2012- 001)
2 Purchase Request duly approved by proper authorities (9.2 COA Cir. 2012-001)
3 Technical Specifications/Terms of Reference (Sec. 17.2, R-IRR of RA No. 9184)
4
Report on the mandatory review of the terms, conditions, and specifications in the Bid
Documents, including cost estimates. The ABC cannot be increased by more than
twenty percent (20%) of the ABC for the last failed bidding. (Sec.35 and 53.1.1, R-IRR of
RA No. 9184)
5 Copy of letter/document inviting manufacturers/suppliers/distributors to engage in
negotiation. (53.1.1, R-IRR of RA No. 9184 )
6
Price quotations/bids/final offers from at least three (3) invited
manufacturers/suppliers/distributors. (COA Cir. No. 2009-001 dated February 12, 2009;
9.2.5, COA Cir. 2012-001)
7
Proof that responding manufacturers/suppliers/distributors are technically, legally and
financially capable to enter into a contract with the government. (Sec. 53, R-IRR of RA
No. 9184; Reiterated in 9.2.5, COA Cir. 2012-001)
Minimum Requirements:
a. SEC/DTI/CDA Registration
b. Mayor's
c. Tax Permit/Business
Clearance License
(per Executive Order 398, Series of 2005, as finally reviewed and

approved by the BIR)

d. Latest Annual Income Tax Return and Audited Financial Statement stamped
“Received” by the Bureau of Internal Revenue (BIR)
e. Statement of all ongoing and completed government and private contracts for the
last two (2) years
8
Statement of the prospective manufacturer/supplier/distributor that it is not
blacklisted or barred from bidding by the Government or any of its agencies, offices,
corporations or LGU (Sec. 25.2.iv.1, R-IRR of RA No. 9184; 9.2, COA Cir. 2012-001)
9
Sworn affidavit of the manufacturer/supplier/distributor that it is not related to the
Head of Procuring Entity (HOPE) by consanguinity or affinity up to the third civil degree
(Sec. 47, R-IRR of RA 9184; 9.2, COA Cir. 2012-001)
10 Certificate of PhilGEPS Registration of supplier (Sec. 8.2 a and b; 8.2.2 f; 54.3, R-IRR of
RA No. 9184)
11

In case of negotiated procurement with a foreign supplier, a certification that the

goods are not available from Local Suppliers. Goods are not available from a local
supplier when, any time before advertisement for their procurement, it is determined
that no Local Supplier is capable to supply the required goods to the Government, in
which case, foreign suppliers, manufacturers and/or distributors may be invited to
participate in the bidding. (Annex “A” of GPPB Resolution No.018-2005, dated 12
September 2005)
12 Other documents peculiar to the contract and/or the mode of procurement and
considered necessary in the auditorial review and in the technical evaluation (9.2.2,
COA Cir. 2012-001)
SHOPPING/SMALL VALUE PROCUREMENT REQUIREMENTS CHECKLIST
Documentary Requirements Yes No Remarks

Approved Annual Procurement Plan (APP) (Sec. 7.2, R-IRR

of RA No. 9184; 9.2, COA Cir. 2012-001). The method of
procurement to be used shall be as indicated in the
approved APP. If the original mode of procurement
recommended in the APP was public bidding but cannot
be ultimately pursued, the BAC, through a resolution, shall
justify and recommend the change in the mode of
procurement to be approved by the Head of the Procuring
1 Entity (HOPE). (Sec. 48.3, R-IRR of RA No. 9184)
Purchase Request duly approved by proper authorities (9.2
2 COA Cir. 2012-001)
Technical Specifications/Terms of Reference (Sec. 17.2, R-
3 IRR of RA No. 9184)

For Small Value Procurement, Letter/Invitation to submit

proposals; The Request for Quotation (RFQ) should
indicate the specification, quantity, Approved Budget for
the Contract (ABC), and other terms and conditions of the
item to be procured. The RFQ shall be sent to at least
three (3) suppliers, contractors, or consultants of known
qualifications. However, during unforeseen contingencies
requiring immediate purchase under Section 52.1(a) of the
IRR, the RFQ may be sent to only one (1) supplier. For
Shopping under Section 52.1 (b), at least three (3) price
quotations must be obtained. (GPPB Resolution No.09-
2009, dated 23 November 2009; Sec. 52.1 and 53.9, R-IRR
4 of RA No. 9184; 9.2.5, COA Cir. 2012-001

The procuring entity must validate whether it is entering

into a contract with a technically, legally and financially
capable supplier, contractor or consultant by requiring the
submission of relevant documents or through other
means. (Sec. 53, RIRR of RA No. 9184; GPPB Resolution
5 No.09-2009, dated 23 November 2009)

Approval of the Head of Procurement Entity or his duly

authorized representative on the use of the alternative
methods of procurement, as recommended by the BAC
6 (9.2, COA Cir. 2012-001)

Statement of the prospective bidder that it is not

blacklisted or barred from bidding by the Government or
any of its agencies, offices, corporations or LGU (Sec.
7 25.2.iv.1, R-IRR of RA No. 9184; 9.2, COA Cir. 2012-001)
 Sworn affidavit of the bidder that it is not related to the
Head of Procuring Entity (HOPE) by consanguinity or
affinity up to the third civil degree (Sec. 47, R-IRR of RA
8 9184; 9.2, COA Cir. 2012-001)
Certificate of PhilGEPS Registration of
manufacturer/supplier/distributor (Sec. 8.2 a and b; 8.2.2
9 f; 54.3, R-IRR of RA No. 9184)

10 Other documents peculiar to the contract and/or the

mode of procurement and considered necessary in the
auditorial review and in the technical evaluation (9.2.2,
COA Cir. 2012-001) Note: 1. As a general rule, procuring
entities shall adopt public bidding as the general mode of
procurement and shall see to it that the procurement
program allows sufficient lead time for such public bidding.
Alternative methods shall be resorted to only in highly
exceptional cases. (Section 48.2 Revised Implementing
Rules and Regulations of RA 9184). 2. Splitting of contracts
is strictly prohibited. Splitting of contracts means the
breaking up of contracts into smaller quantities and
amounts, or dividing contract implementation into artificial
phases or subcontracts, for the purpose of making it fall
below the threshold for shopping or small value
procurement, or evading or circumventing the
requirement of public bidding. (GPPB Resolution No.09-
2009, dated 23 November 2009) 3. All requests/invitations
and awards shall be posted in the PhilGEPS website,
website of the procuring entity, if available, and at any
conspicuous place reserved for this purpose in the
premises of the procuring entity except for those with
ABCs equal to Fifty Thousand Pesos (Php 50,000.00) and
below. (GPPB Resolution No.09- 2009, dated 23 November
10 2009)
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