PRE-AUDIT CHECKLIST

(COA Circular 2009-002)

CASH ADVANCES (regardless of amount) Submitted/

COA Circular No.97-002 Complied
General/Common Requirement Legal Basis Yes No Remarks
1. Disbursement Voucher
Box A (allotment obligated for the purpose indicated) COA Circ. 2009-002, 2.1.1,
2.1.4
Box B (funds available) COA Circ. 2009-002, 2.1.2
Box C (approved for payment) COA Circ. 2009-002, 2.1.4
2. Obligation Request
Box A (appropriation/allotment necessary, lawful and COA Circ. 2009-002, 2.1.4
under my direct supervision)
Box B (existence of available appropriation) COA Circ. 2009-002, 2.1.1

Specific Requirements
3. Not for regular payroll, intelligence fund, PCF, travel COA Circ. 2009-002, 4.1.1
expenses which are exempt from pre-audit?

4. Audited Liquidation report of previous CA; Credit Notice

(CN); excerpt of SL of Cash –Disbursing Office/Due from COA Circ. 2009-002, 4.1.2,
Officers and Employees/Other Receivable Account duly 4.1.3 (ii)
certified by Accountant
5. Legally authorized specific purpose? COA Circ. 2009-002, 4.1.3 (i)
6. Approved Application for Bond (for initial cash advance) COA Circ. 2009-002, 4.1.3 (iv)
7. Permanent employee? (except for travel) COA Circ. 2009-002, 4.1.3 (v)
8. Duly designated as disbursing officer (for initial cash COA Circ. 2009-002, 4.1.3 (v)
advance)
9. Not a cash advance for infrastructure projects? COA Circ. 2009-002, 4.1.3
(viii)
10. Breakdown of Expenditures/Detailed Estimate

CASH ADVANCES - LIQUIDATION (Only of Cash Advances pre-audited) Submitted/

Complied
Specific Requirements Legal Basis Yes No Remarks

1. Not for regular payroll, intelligence fund, PCF, travel COA Circ. 2009-002, 4.1.1
expenses which are exempt from pre-audit?
2. Cash advance used solely for specific purpose for which it COA Circ. 2009-002, 4.1.3 (vii)
was granted?
3. Not used for liquidation of previous cash advance? COA Circ. 2009-002, 4.1.3 (vii)

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 SALARIES AND TERMINAL LEAVE BENEFITS Submitted/
Complied
General/Common Requirement Legal Basis Yes No Remarks
1. Disbursement Voucher
Box A (allotment obligated for the purpose indicated) COA Circ. 2009-002, 2.1.1,
2.1.4
Box B (funds available) COA Circ. 2009-002, 2.1.2
Box C (approved for payment) COA Circ. 2009-002, 2.1.4
2. Obligation Request
Box A (appropriation/allotment necessary, lawful and COA Circ. 2009-002, 2.1.4
under my direct supervision)
Box B (existence of available appropriation) COA Circ. 2009-002, 2.1.1

Specific Requirements
SALARY
3. Transfer appointment (for 1st payment after appointment by
transfer or last payment prior to transfer) COA Circ. 2009-002, 4.2.1
4. Certificate of last salary received from former office
certified by the accountant and verified by the auditor (for 1st Old post-audit checklist on DV
payment after appointment by transfer)
5. Clearance from money and property accountabilities from
previous office (for 1st payment after appointment by transfer) Old post-audit checklist on DV
6. Re-instatement Order (for 1st payment after appointment by
re-instatement) COA Circ. 2009-002, 4.2.1
7. Certificate of earned leave from previous office Post Audit Guidelines on
Revenues and Expenditures,
Bulletin No. 3, Series of 1984
8. Statement of Assets and Liabilities Post Audit Guidelines on
Revenues and Expenditures,
Bulletin No. 3, Series of 1984
9. Approved Daily Time Record (for transfer or re- Post Audit Guidelines on
instatement) Revenues and Expenditures,
Bulletin No. 3, Series of 1984
10. Notice of Assumption to Office (for transfer or re- Post Audit Guidelines on
instatement) Revenues and Expenditures,
Bulletin No. 3, Series of 1984
11. Oath of Office (in case of transfer) Post Audit Guidelines on
Revenues and Expenditures,
Bulletin No. 3, Series of 1984
12. Service Record (in case of transfer) Post Audit Guidelines on
Revenues and Expenditures,
Bulletin No. 3, Series of 1984

TERMINAL LEAVE
13. Computation of terminal leave benefits duly signed/ COA Circ. 2009-002, 4.2.2
certified by accountant (for terminal leave)
14. Certification of leave credits by Admin/HRMO(for COA Circ. 2009-002, 4.2.2
terminal leave)
15. Approved application for leave Old post-audit checklist on DV
16. Complete service record and copy of original appointment Old post-audit checklist on DV
17. Clearance from money and property accountabilities Old post-audit checklist on DV
18. Statement of Assets and Liabilities Old post-audit checklist on DV
19. Copy of last appointment and /or Notice of Salary Old post-audit checklist on DV
Adjustment (NOSA), if this is the highest or certification
from the Accountant or HRMO
20. If due to retirement, copy of appointment showing Old post-audit checklist on DV
highest salary received if salary under last appointment is not
the highest

2
21. Additional requirements in case of field employees –
- clearance from money and property accountabilities Old post-audit checklist on DV
from central/regional office
- clearance from money and property accountabilities
from office of last assignment

22. Affidavit of applicant that he/she has no pending criminal Post Audit Guidelines on
case (RA3019)/Fiscal’s clearance of no pending case Revenues and Expenditures,
Bulletin No. 3, Series of
1984/Section 12 RA 3019
23. GSIS Certificate of clearance Old post-audit checklist on DV Retirement Gratuity
per old checklist on
DV
24. Applicant’s authorization (in affidavit form) to deduct all
financial obligations with the employer agency/LGU (i.e.
Audit disallowances, unpaid loans, unliquidated cash
advances, etc.)

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 INFRASTRUCTURE PROJECTS – ADVANCE PAYMENT (15% Mobilization) Submitted/
Complied
General/Common Requirement Legal Basis Yes No Remarks
1. Disbursement Voucher
Box A (allotment obligated for the purpose indicated) COA Circ. 2009-002, 2.1.1,
2.1.4
Box B (funds available) COA Circ. 2009-002, 2.1.2
Box C (approved for payment) COA Circ. 2009-002, 2.1.4
2. Obligation Request
Box A (appropriation/allotment necessary, lawful and COA Circ. 2009-002, 2.1.4
under my direct supervision)
Box B (existence of available appropriation) COA Circ. 2009-002, 2.1.1

Specific Requirements
3. Within the following categories/threshold for pre-audit? COA Circ. 2009-002, 4.3.2
NGAs
Dept/Bureau/Agency;Main/Central/Head Offices; COA Circ. 2009-002, 4.3.2
GHQ; PMOs-P25M and above
ROs/OUs/Area Commands/Field Office or COA Circ. 2009-002, 4.3.2
equivalent – P10M and above
Prov’l/District/Division/Satellite Offices - P2M and COA Circ. 2009-002, 4.3.2
above
Tertiary and/or specialized hospitals - P5M and COA Circ. 2009-002, 4.3.2
above
LGUs
Cities within Metro Manila, other highly urbanized COA Circ. 2009-002, 4.3.2
cities and 1st class provinces - P5M and above
Provinces/cities below 1st class – P3M above COA Circ. 2009-002, 4.3.2
Municipalities – P1M above COA Circ. 2009-002, 4.3.2
GOCCs
Head Office/PMOs - P25M and above COA Circ. 2009-002, 4.3.2
Reg’l/Prov’l Branches/field Offices – P10M and COA Circ. 2009-002, 4.3.2
above

4. Annual Procurement Plan/PPMP/AIP Section 7.1, RA 9184 IRR

5. BAC resolution justifying and recommending the change in Section 5.4 GPPB Resolution
the mode of procurement (as identified in the APP or the 19-2007
updating of the APP (if project was not originally
included)
6. Approval of the above-mentioned BAC resolution by the Section 5.4 GPPB Resolution
head of the procuring entity. 19-2007

PUBLIC BIDDING
7. Minutes of pre-procurement conference (if above P5M) RA 9184 and its IRR
8. Copy of newspaper advertisement(if above P5M) RA 9184 and its IRR
9. Copy of IAEB posted in conspicuous place (if P5M and RA 9184 and its IRR
below) *
10. Certification of BAC Secretariat re: posting in a RA 9184 and its IRR
conspicuous place (if P5M and below)
11. Evidence of posting in the agency website (if P5M and RA 9184 and its IRR
below)
12. Evidence of posting in the GEPS (if P5M and below) RA 9184 and its IRR
13. Letter of Intent (LOI) and application for eligibility*
14. Results of eligibility check/screening (BAC resolution) or RA 9184 and its IRR
Notice of Eligibility with attached eligibility checklist
signed by the BAC*
15. Contractor’s GEPS registration RA 9184 and its IRR
16. Minutes of pre-bid conference (if above P1M or more)* RA 9184 and its IRR

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17. Pre-bid conference held at least 12 calendar days before RA 9184 and its IRR
deadline for submission?
18. Supplemental bid bulletins, if any* RA 9184 and its IRR
19. Minutes of bid opening* RA 9184 and its IRR
20. Bid Evaluation Report/Minutes of Bid Evaluation * RA 9184 and its IRR
- Abstract of Bids as read
- Abstract of Bids as Evaluated/Calculated
21. Post-qualification report/ Result of post-qualification* RA 9184 and its IRR
22. BAC Resolution declaring winning bidder* RA 9184 and its IRR
23. BAC Resolution recommending approval of winning RA 9184 and its IRR
bidder*
24. Notice of Award* RA 9184 and its IRR
25. Copy of duly approved contract (notarized)* COA Circ. 2009-001
26. Performance security* RA 9184 and its IRR
27. Notice to proceed* RA 9184 and its IRR
28. Invitation letters (at least 2 days before) duly received by Section 13.3, RA 9184 IRR
invited observers (at least three, including COA and
representatives from any one of the following: CIAP,
PCA, NACAP, PICE, NGO)

NEGOTIATED PROCUREMENT
29. BAC Resolution recommending to the Agency Head to RA 9184 and its IRR
resort to this alternative mode of procurement supported
by ANY of the following:
a. Two (2) separate BAC resolutions declaring failure of Section 53(a), RA 9184 IRR
bidding
b. An SP/SB Resolution declaring a state of calamity Section 53(b), RA 9184 IRR
and a justification/certification of the agency head as to
the existence of imminent danger to life or property
c. A justification/certification of the agency head (that Section 53(b), RA 9184 IRR
time is of the essence arising from natural or man-made
calamities)
d. A justification/ certification of the agency head (as to Section 53(b), RA 9184 IRR
the existence of other causes requiring immediate action
to prevent damage to or loss of life or property or to
restore vital services, infrastructure and other utilities).

[Note: Procuring entity has the option to undertake the

project by administration or thru the AFP (in high risk
areas)]
e. Notice of recission/termination (in the case of take- Section 53(c), RA 9184 IRR
over of contract which has been rescinded/terminated
where immediate action is required to prevent damage to
or loss of life or property or to restore vital services,
infrastructure and other utilities)
f. BAC’s certification that subject contract is adjacent or Section 53(d), RA 9184 IRR
contiguous to an on-going infrastructure contract and
meets the following conditions:
- original contract is the result of public bidding Section 53(d), RA 9184 IRR
- subject contract has similar or related scope of work Section 53(d), RA 9184 IRR
- subject contract is within the contracting capacity of Section 53(d), RA 9184 IRR
the contractor
- contractor uses the same or lower unit prices as the Section 53(d), RA 9184 IRR
original contract less mobilization cost
- amount involved does not exceed the amount of the Section 53(d), RA 9184 IRR
on-going contract
- contractor has no negative slippage Section 53(d), RA 9184 IRR
- negotiations are commenced before expiry of the Section 53(d), RA 9184 IRR
original contract
30. Approval of the Agency Head/concerned official within RA 9184 and its IRR

5
the limit of his approving authority to resort to negotiated
mode of procurement

31. Abstract of Bids of at least three(3) suppliers [In case of Section 54.2(b), RA 9184 IRR
a, b, c, and d, above]
32. Notice of Award to LCRB [In case of a, b, c, and d, Section 54.2(b), RA 9184 IRR
above]
33.Excerpt of the Blacklisting Report to ensure that Section 54.2(d), RA 9184 IRR
negotiation is made with previous contractor in good
standing [In case of b, c, and d, above]

[Note: Auditor in this case should check the GPPB website

that contractor is not blacklisted]
34. Certification of BAC Secretariat re: posting in a Section 54.2(d), RA 9184 IRR
conspicuous [Note: Period of posting may however be
waived]
35. In case of e, above: Section 54.2(e), RA 9184 IRR
- approval of head of procuring entity to negotiate Section 54.2(e), RA 9184 IRR
- negotiation based on shortlist of at least three (3) Section 54.2(e), RA 9184 IRR
contractors starting from 2nd lowest to 3rd lowest etc

OTHER REQUIREMENTS
36. Contractor’s letter request (for mobilization)
37. Surety bond (authenticated copy) to cover the amount
advanced
38. Certification of the project engineer that the contractor has
mobilized
39. List of on-site equipment (owned or leased) as required
equipment with qualification as to their condition and
serial numbers certified by the project engineer
40. Picture of equipment on site
41. List of contractor’s key personnel on site as certified by
the project engineer
42. Governor’s permit for extraction of sand and gravel (from D.O. 108, s. 1990
province where project is located)
43. Transmittal letter duly received by the COA Audit Team COA Circ. 2009-001
[re: submission of copy of contract and related documents
for auditorial/technical review (contract review)]
44. Auditorial review checklist showing full compliance COA Circ. 2009-002, 4.3.6
45. TSO contract/technical review report, including price COA Circ. 2009-002, 4.3.6
reasonableness test OR Indorsement of auditor to TSO for COA Memo 2009-074 (f.1.1;
contract/technical review [if contract price is at least f.1.4)
P10M]
46. Approval of contract as follows: E.O 423
Public bidding - HOPE has full authority subject to
certification by the HOPE as to faithful compliance
with laws
Alternative Mode – Less than P500M - HOPE has full
authority subject to certification by Department
Secretary as to faithful compliance with laws
Alternative Mode – P500M above – HOPE shall seek
GPPB opinion that contract falls within the exceptions
to public bidding
47. Approved Quality Control Program (for DPWH)

* These public bidding documents are required under Section 3.1, COA Circular 2009-001 to be submitted together with the
pertinent copies of contracts

[Note: For procurement paid through ADA, pre-audit shall be performed on the approved DV duly supported by the regular
documentary requirements for specific transactions(Section 4.6.2, COA Circ. 2009-002)]

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 INFRASTRUCTURE PROJECTS – 1st PROGRESS BILLING Submitted/
Complied
General/Common Requirement Legal Basis Yes No Remarks
1. Disbursement Voucher
Box A (allotment obligated for the purpose indicated) COA Circ. 2009-002, 2.1.1,
2.1.4
Box B (funds available) COA Circ. 2009-002, 2.1.2
Box C (approved for payment) COA Circ. 2009-002, 2.1.4
2. Obligation Request
Box A (appropriation/allotment necessary, lawful and COA Circ. 2009-002, 2.1.4
under my direct supervision)
Box B (existence of available appropriation) COA Circ. 2009-002, 2.1.1

Specific Requirements
3. Within the following categories/ threshold for pre-audit? COA Circ. 2009-002, 4.3.2
NGAs
Dept/Bureau/Agency;Main/Central/Head Offices; COA Circ. 2009-002, 4.3.2
GHQ; PMOs-P25M and above
ROs/OUs/Area Commands/Field Office or COA Circ. 2009-002, 4.3.2
equivalent – P10M and above
Prov’l/District/Division/Satellite Offices - P2M and COA Circ. 2009-002, 4.3.2
above
Tertiary and/or specialized hospitals - P5M and COA Circ. 2009-002, 4.3.2
above
LGUs
Cities within Metro Manila, other highly urbanized COA Circ. 2009-002, 4.3.2
cities and 1st class provinces - P5M and above
Provinces/cities below 1st class – P3M above COA Circ. 2009-002, 4.3.2
Municipalities – P1M above COA Circ. 2009-002, 4.3.2
GOCCs
Head Office/PMOs - P25M and above COA Circ. 2009-002, 4.3.2
Reg’l/Prov’l Branches/field Offices – P10M and COA Circ. 2009-002, 4.3.2
above

4. Copy of Change/Extra Work/Variation Order (if any) Annex E, IRR 9184

a. Written communication from contractor requesting Annex E, IRR 9184
change/extra work/variation
b. Approval by the head of the procuring entity Annex E, IRR 9184
c. Not exceeding 10% of the original project cost Annex E, IRR 9184
d. If exceeding 10% of the original project cost, this is Annex E, IRR 9184
subject to a new bidding (if separable from the original
contract)
e. Exceeding 10% but not more than 20% is allowed in Annex E, IRR 9184
exceptional cases where completion of the original scope
of work is urgently needed
5. First billing for contract (including variation/change orders) COA Circ. 2009-002, 4.3.3,
w/in above category/ threshold? 4.3.4
6. Progress Billing/Statement of Work Accomplishment duly Old post-audit checklist on DV
signed by contractor’s project engineer and government
project engineer duly approved
7. Pictures before, during and after construction of items of D.O. 55, dated March 7, 1994
work especially the embedded items
8. Inspection Reports of TSO [if contract price is at least COA Circ. 2009-002, 4.3.5
P10M]/Auditor for 1st progress billings COA Memo 2009-074 (f.3.1)

7
OTHER REQUIREMENTS
9. Contractor’s letter request for payment of 1 st progress
billing

10. Photocopy of DV for advance payment/mobilization fee

11. TSO contract/technical review report, including price COA Circ. 2009-002, 4.3.6
reasonableness test, if already available [if contract price is COA Memo 2009-074 (f.1.1;
at least P10M or contract variation exceeds 10% of f.1.4)
original contract cost]
12. Certificate of Materials Testing (Status of Quality control Sections 470, 475, 476, 479,
Tests) 480, 481 GAAM Volume I
13. Copies of test results of all test conducted Sections 470, 475, 476, 479,
480, 481 GAAM Volume I
14. Certificate of Quality Control Assurance for the period Sections 470, 475, 76, 79, 480,
(DPWH) 481 GAAM Volume I

[Note: For procurement paid through ADA, pre-audit shall be performed on the approved DV duly supported by the regular
documentary requirements for specific transactions(Section 4.6.2, COA Circ. 2009-002)]

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 INFRASTRUCTURE PROJECTS – FINAL PROGRESS BILLING Submitted/
Complied
General/Common Requirement Legal Basis Yes No Remarks
1. Disbursement Voucher
Box A (allotment obligated for the purpose indicated) COA Circ. 2009-002, 2.1.1,
2.1.4
Box B (funds available) COA Circ. 2009-002, 2.1.2
Box C (approved for payment) COA Circ. 2009-002, 2.1.4
2. Obligation Request
Box A (appropriation/allotment necessary, lawful and COA Circ. 2009-002, 2.1.4
under my direct supervision)
Box B (existence of available appropriation) COA Circ. 2009-002, 2.1.1

Specific Requirements
3. Within the following categories/ threshold for pre-audit? COA Circ. 2009-002, 4.3.2
NGAs
Dept/Bureau/Agency;Main/Central/Head Offices; COA Circ. 2009-002, 4.3.2
GHQ; PMOs-P25M and above
ROs/OUs/Area Commands/Field Office or COA Circ. 2009-002, 4.3.2
equivalent – P10M and above
Prov’l/District/Division/Satellite Offices - P2M and COA Circ. 2009-002, 4.3.2
above
Tertiary and/or specialized hospitals - P5M and COA Circ. 2009-002, 4.3.2
above
LGUs
Cities within Metro Manila, other highly urbanized COA Circ. 2009-002, 4.3.2
cities and 1st class provinces - P5M and above
Provinces/cities below 1st class – P3M above COA Circ. 2009-002, 4.3.2
Municipalities – P1M above COA Circ. 2009-002, 4.3.2
GOCCs
Head Office/PMOs - P25M and above COA Circ. 2009-002, 4.3.2
Reg’l/Prov’l Branches/field Offices – P10M and COA Circ. 2009-002, 4.3.2
above

4. Copy of Change/Extra Work/Variation Order Annex E, IRR 9184

a. Written communication from contractor requesting Annex E, IRR 9184
change/extra work/variation
b. Approval by the head of the procuring entity Annex E, IRR 9184
c. Not exceeding 10% of the original project cost Annex E, IRR 9184
d. If exceeding 10% of the original project cost, this is Annex E, IRR 9184
subject to a new bidding (if separable from the original
contract)
e. Exceeding 10% but not more than 20% is allowed in Annex E, IRR 9184
exceptional cases where completion of the original scope
of work is urgently needed
5. Last progress billing for contract (including COA Circ. 2009-002, 4.3.3,
variation/change orders) w/in above category/ threshold? 4.3.4
6. Statement of Work Accomplishment (100%) duly signed by COA Circ. 2009-002, 4.3.3
contractor’s project engineer and government project
engineer duly approved /noted by the agency head or head
of the implementing office (in case of DPWH)
7. Intermediate Progress Billings and Statement of Work COA Circ. 2009-002, 4.3.3
Accomplishment (i.e. 2nd, 3rd, 4th etc.) duly signed by
contractor’s project engineer and government project

9
 engineer duly approved/noted by the agency head or head
of the implementing office (in case of DPWH)

8. Pictures before, during and after construction of items of D.O. 55, dated March 7, 1994
work especially the embedded items

9. Final Inspection Reports of TSO [if contract price is at least COA Circ. 2009-002, 4.3.5
P10M]/Auditor/inspectorate team COA Memo 2009-074 (f.3.1)
10. Certificate of Completion/Acceptance Old post-audit checklist on DV
11. Certificate of Turn-over and Completion
/Acknowledgement of turn-over and custody of the Project
(for DPWH projects)
12. Contractor’s letter request for payment of final progress
billing
13. Warranty security (duly authenticated by Special Action Section 62.2, RA 9184 IRR
Committee in case of DPWH)

[Note: In other agencies, the auditor should develop ways of

authenticating the warranty security]
14. Clearance from Provincial Treasurer that the D.O. No. 108, s. 1990
corresponding sand and gravel fees have been paid
15. Official receipt for the payment of sand and gravel fees
16. Photocopy of DV for advance payment/mobilization fee
and previous collections
17. Turn-over/transfer of facilities like motor vehicle, laptops,
other equipment, furniture and others to the government, if
any
18. TSO contract/technical review report, including price COA Circ. 2009-002, 4.3.6
reasonableness test [if contract price is at least P10M or COA Memo 2009-074 (f.1.1;
contract variation exceeds 10% of original contract cost] f.1.4)
19. Certificate of Materials Testing (Status of Quality control Sections 470, 475, 476, 479,
Tests) 480, 481 GAAM Volume I
20. Copies of test results of all test conducted Sections 470, 475, 476, 479,
480, 481 GAAM Volume I
21. Certificate of Quality Control Assurance for the period Sections 470, 475, 476, 479,
(DPWH) 480, 481 GAAM Volume I
22. Certificate of PE that no government equipment was used

Additional requirements when project is delayed:

23. Management computation of liquidated damages
24. Suspension/Resume Orders
25. Time extension documents

[Note: For procurement paid through ADA, pre-audit shall be performed on the approved DV duly supported by the regular
documentary requirements for specific transactions(Section 4.6.2, COA Circ. 2009-002)]

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 INFRASTRUCTURE PROJECTS – PRICE ESCALATION Submitted/
(regardless of amount) Complied
General/Common Requirement Legal Basis Yes No Remarks
1. Disbursement Voucher
Box A (allotment obligated for the purpose indicated) COA Circ. 2009-002, 2.1.1,
2.1.4
Box B (funds available) COA Circ. 2009-002, 2.1.2
Box C (approved for payment) COA Circ. 2009-002, 2.1.4
2. Obligation Request
Box A (appropriation/allotment necessary, lawful and COA Circ. 2009-002, 2.1.4
under my direct supervision)
Box B (existence of available appropriation) COA Circ. 2009-002, 2.1.1

Specific Requirements
CONTRACT PRICE ESCALATION
3. GPPB Approval of Contract price escalation COA Circ. 2009-002, 4.3.4
4. Request for contract price escalation GPPB Circular 03-2008
5. Supporting ORs/SIs etc. (for contract price escalation) GPPB Circular 03-2008
6. Indorsement of HOPE to NEDA(for contract price GPPB Circular 03-2008
escalation)
7. NEDA recommendation to GPPB(for contract price GPPB Circular 03-2008
escalation)
8. TSO contract/technical review report, including price COA Circ. 2009-002, 4.3.6
reasonableness test, if already available (regardless of COA Memo 2009-074 (f.1.5)
amount)

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 ACQUISITIONS OF REAL PROPERTY(LAND)/ROAD RIGHT OF WAY Submitted/
(RA 8974 and its IRR) Complied
General/Common Requirement Legal Basis Yes No Remarks
1. Disbursement Voucher
Box A (allotment obligated for the purpose indicated) COA Circ. 2009-002, 2.1.1,
2.1.4
Box B (funds available) COA Circ. 2009-002, 2.1.2
Box C (approved for payment) COA Circ. 2009-002, 2.1.4
2. Obligation Request
Box A (appropriation/allotment necessary, lawful and COA Circ. 2009-002, 2.1.4
under my direct supervision)
Box B (existence of available appropriation) COA Circ. 2009-002, 2.1.1

Specific Requirements
3. Mode Proper? Section 3, RA 8974
a. Negotiated sale
b. Expropriation
c. Other mode provided by law (i.e lease)
4. Environmental Clearance Certificate (ECC) - for all modes Section 8, RA 8974
of acquisition
5. Establishment of relocation sites, including utilities and Section 9, RA 8974
services
6. Funds for relocation sites taken from appropriations in the Section 9, RA 8974
GAA for the purpose or from appropriate infrastructure
project funds of the implementing agency
7. Auditorial review checklist showing full compliance COA Circ. 2009-002, 4.3.6
8. TSO contract/technical review report, including price COA Circ. 2009-002, 4.3.6
reasonableness test (regardless of amount) OR COA Memo 2009-074 (f.2.1;
Indorsement of auditor to TSO for contract/technical f.2.2)
review
9. Annual Procurement Plan/PPMP/AIP Section 7.1, RA 9184 IRR

NEGOTIATED SALE
10. Certified copy of Deed of Sale/contract (duly registered COA Circ. 2009-001, Section
with the registry of deeds) 3.1
11. Fair Market Value agreed upon by implementing agency
and owner of property:
a. In accordance with Section 5, RA 8974? Section 6, RA 8974
b. Reviewed and approved by the agency head/ Section 6, RA 8974
department concerned?

EXPROPRIATION (Section 19, RA 7160)

12. Writ of Possession/Court Order to implementing Agency Section 4, RA 8974;
to take possession of the property and start implementation
of the project
13. Court Order showing the following:
a. The payment for property/lot is:
= 100% of current zonal OR Section 4(a), RA 8974
= Owner’s proferred value if no existing zonal valuation Section 4(c), RA 8974;
and projects is of utmost urgency and importance Section 5, RA 8974
b. Payment for improvements and/or structures in
accordance with the implementing rules and regulations Section 7, RA 8974

12
 issued by the DPWH-other agencies-LGUs ?
14. Court Order/Writ of Demolition, if occupied by squatters Section 9, RA 8974

OTHER MODES
15. Copy of contract (and related documents?) COA Circ. 2009-001, Sec. 3.1

LEASE OF PRIVATELY-OWNED REAL ESTATE* Section 3.11, GPPB Resolution

FOR OFFICIAL USE [Note: Section 5(n), RA 9184 defines 19-2007
procurement to include lease of real estate. “Real Estate”
refers to land or buildings, including office spaces or units

PUBLIC BIDDING
16. Approved Annual Procurement Plan (APP) which includes Section 5.4 GPPB Resolution
the lease of real estate and reflects the details of the lease 19-2007
contract including, but not limited to, the ABC and the
general description of the requirements for the lease of real
estate.
17. BAC resolution justifying and recommending the change Section 5.4 GPPB Resolution
in the mode of procurement (as identified in the APP or 19-2007
the updating of the APP (if lease was not originally
included)
18. Approval of the above-mentioned BAC resolution by the Section 5.4 GPPB Resolution
head of the procuring entity. 19-2007
19. Certification of BAC Secretariat re: posting in a Section 5.5 GPPB Resolution
conspicuous place 19-2007
20. For official use? Section 2, GPPB Resolution 19-
2007
21. BAC Evaluation Report of the recommendation of the Section 5.3 GPPB Resolution
end-user unit 19-2007
22. Comparative Prices Analysis Section 3.2, 4.4, 5.2 GPPB
Resolution 19-2007
23. Price reasonable? Section 3.3 and 3.4, GPPB
Resolution 19-2007
24. Cost-Benefit Analysis and/or justification in case there are Section 3.5, 4.1 and 5.1, GPPB
available public-owned real estate Resolution 19-2007
25. Price quotation at least three (3) prospective lessors Section 5.6 GPPB Resolution
19-2007
26. BAC recommendation to the head of the procuring Section 5.9 GPPB Resolution
entity(HOPE) to the award of contract to the LCRB 19-2007
27. Approval by HOPE of the BAC recommendation to award Section 5.9 GPPB Resolution
19-2007
28. Contract of Lease COA Circ. 2009-001
29. Technical Review requirements (Annex L, COA
Memorandum 2005-027

NEGOTIATED PROCUREMENT (ADDITIONAL

REQUIREMENTS)
30. BAC resolution justifying and recommending the change Section 5.4 GPPB Resolution
in the mode of procurement (as identified in the APP ) 19-2007
31. Approval of the above-mentioned BAC resolution by the Section 5.4 GPPB Resolution
head of the procuring entity. 19-2007
32. BAC Resolution declaring a failure of bidding Section 5.12 GPPB Resolution
19-2007
33. BAC Resolution recommending the conduct of Section 5.12 GPPB Resolution
negotiation (if public bidding fails) or another negotiation 19-2007
(if the first negotiation fails)

[Note: For procurement paid through ADA, pre-audit shall be performed on the approved DV duly supported by the regular
documentary requirements for specific transactions(Section 4.6.2, COA Circ. 2009-002)]

13
 ACQUISITION OF BUILDING Submitted/
(RA 6957 as amended by RA 7718 – Build-Operate-Transfer Law) Complied
General/Common Requirement Legal Basis Yes No Remarks
1. Disbursement Voucher
Box A (allotment obligated for the purpose indicated) COA Circ. 2009-002, 2.1.1,
2.1.4
Box B (funds available) COA Circ. 2009-002, 2.1.2
Box C (approved for payment) COA Circ. 2009-002, 2.1.4
2. Obligation Request
Box A (appropriation/allotment necessary, lawful and COA Circ. 2009-002, 2.1.4
under my direct supervision)
Box B (existence of available appropriation) COA Circ. 2009-002, 2.1.1

Specific Requirements
3. Within the definition of Private Sector infrastructure or Section 2, RA 7718
Development Projects?
a. Power plant
b. Highway
c. Port
d. Airport
e. Canals
f. Dam
g.Hydropower project
h. Water supply
i. Irrigation
j. Telecommunications
k. Railroad and railways
l. Transport systems
m. Land reclamation project
n. Industrial estates or township
o. Housing
p. Government buildings
q. Tourism project
r. Markets
s. Slaughterhouses
t. Warehouses
u. Solid Waste Management
v. Information technology networks and database
infrastructure
w. Education and health facilities
x. Sewerage
y. Drainage
z. Dredging
aa. Other infrastructure and development project
[Note: These are the authorized projects under RA 7718]

4. Authority for the project from the appropriate agency/LGU Section 2, RA 7718
(i.e. GAA – for NGAs; BOD resolution – for GOCCs;
sangguniang resolution – for LGUs)
5. Copy of contract (and related documents?) COA Circ. 2009-001, Section
3.1
- Insurance coverage with the GSIS or any other Section 9, RA 7718
insurance company is part of the terms of the contract
6. Auditorial review checklist showing full compliance COA Circ. 2009-002, 4.3.6

14
7. TSO contract/technical review report, including price COA Circ. 2009-002, 4.3.6
reasonableness test (regardless of amount) OR COA Memo 2009-074 (f.2.2)
Indorsement of auditor to TSO for contract/technical
review
8. Approval by the President of the Philippines (If not in the Section 2, RA 7718
form of contract or a variation thereof)

9. If requiring a public utility franchise:

a. Facility operator is Filipino (if individual) or at least Section 2, RA 7718
60% Filipino-owned (if corporation)
b. SEC registration Section 2, RA 7718
10. In case of foreign contractors, employs Filipino labor if Section 2, RA 7718
available?
11. In case of projects having difficulty in financing, financing Section 2, RA 7718
from direct government appropriations/ODA of foreign
governments or institutions does not exceed 50% of
project cost?
12. Agency/LGU development program showing the priority Section 4, RA 7718
projects (listed) that may be financed, constructed,
operated and maintained under RA 7718
13. Approval of List of projects as follows: Section 4, RA 7718
Project cost exceeding P300M – NEDA Board
Project cost up to P300M – ICC/NEDA
14. In case of LGUs, list of projects should be confirmed as Section 4, RA 7718
follows:
By the Municipal Development Council – up to P20M
By the Provincial Development Council – P20M+ to
P50M
By the City Development Council – up to P50M
By the Regional Development Council – P50M+ to
P200M
ICC/NEDA – P200M +
15. Document showing that the project proponent has been Section 3, RA 7718
pre-qualified

16. Build-Operate-Transfer (BOT) Section 2 (b), RA 7718

a. Project proponent undertakes construction, financing, Section 2 (b), RA 7718
and operation
b. Project proponent operates facility over a fixed term Section 2 (b), RA 7718
(not exceeding 50 yrs.) and is allowed to charge tolls, Section 8, RA 7718
fees, rentals and charges not exceeding those proposed
in its bid or as negotiated and incorporated in the
contract
c. Project proponent transfers facility to government Section 2 (b), RA 7718
agency or LGU after expiration of the fixed term which
shall not exceed 50 years
d. Includes a supply and operate situation where the Section 2 (b), RA 7718
supplier of equipment and machinery for a given
infrastructure facility, if the interest of the government
requires, operates the facility providing in the process
technology transfer and training of Filipinos.
e. Abstract of Bids (showing that winning bidder Section 6, RA 7718
submitted lowest bid based on present value of proposed
tolls, fees, rental etc. over the fixed term of the
franchise)
f. Comparison of terms (showing that winning bidder Section 6, RA 7718
submitted the most favorable terms for the project)
17. Build and Transfer (usually for critical facilities which, Section 2 (c), RA 7718
for security or strategic reasons must be operated directly by
the government)
a. Project proponent undertakes construction and Section 2 (c), RA 7718

15
 financing
b. Project proponent turns over the project after its Section 2 (c), RA 7718
completion to the government agency or LGU concerned
c. Government agency or LGU pays project proponent Section 2 (c), RA 7718
the total expenses on the project plus reasonable rate of Section 8, RA 7718
return based on an agreed schedule
d. Contract awarded to the lowest complying bidder Section 6, RA 7718
(based on present value of proposed amortization
payments
e. Preference given to Filipino contractor who submits Section 6, RA 7718
an equally advantageous bid with the same price and
technical specifications.
f. In case bidder is a consortium, proof that members of Section 6, RA 7718
the consortium are jointly and severally liable for the
project

18. Build-Own-Operate Section 2 (d), RA 7718

a. Project proponent constructs, finances, operates,
maintain and owns the project facility
b. Project proponent is allowed to recover total
investment, operating and maintenance cost plus a
reasonable rate of return by charging tolls, fees, rentals
and charges from facility users
c. Recommended by the Investment Coordination
Council (ICC) of the NEDA, and
d. Approved by the President of the Philippines
[Note: Project proponent may assign operation and
maintenance to a facility operator]

19. Build-Lease-Transfer Section 2 (e), RA 7718

a. Project proponent undertakes construction and Section 2 (e), RA 7718
financing
b. Project proponent turns over the project after its Section 2 (e), RA 7718
completion to the government agency or LGU concerned
on a lease arrangement for a fixed period
c. Ownership is transferred to the government Section 2 (e), RA 7718
agency/LGU after lapse of the fixed period of lease.
d. Contract awarded to the lowest complying bidder Section 6, RA 7718
(based on present value of proposed amortization
payments)
e. Preference given to Filipino contractor who submits Section 6, RA 7718
an equally advantageous bid with the same price and
technical specifications.
f. In case bidder is a consortium, proof that members of Section 6, RA 7718
the consortium are jointly and severally liable for the
project

20. Build-Transfer-Operate Section 2 (f), RA 7718

a. Government Agency/LGU contracts a private entity to
build the facility on a turn-key (?) basis
b. Private contractor assumes cost overrun, delay and
specified performance risks
c. Private contractor operates the facility under an
agreement
d. Title is transferred to the government agency/LGU
once the facility is commissioned satisfactorily.

21. Contract-Add-and Operate Section 2 (g), RA 7718

a. Project proponent adds to a existing facility which it
is renting from the government

16
 b. Project proponent operates the expanded project over
an agreed franchise period
c. There may or may not be a transfer arrangement of the
facility.

22. Develop-Operate and Transfer Section 2 (h), RA 7718

a. Project proponent of a new infrastructure project is
given the right to develop adjoining property (which will
result to favorable conditions to the new project)
b. Project proponent enjoys higher property or rent
values

23. Rehabilitate –Operate and Transfer Section 2 (i), RA 7718

a. An existing government facility is turned over to a
private proponent for re-fubrishing, operation and
maintenance for a franchise period
b. The re-fubrished facility is turned over to the
government agency/LGU upon expiration of the
franchise
[Note: Also used to describe the purchase of an existing
facility from abroad, importing, re-fubrishing, erecting
and consuming it within the host country)

PUBLIC BIDDING*
24. Publication
International newspaper (once every 6 months) Section 4, RA 7718
National newspaper (2 newspapers) Section 4, RA 7718
Once every week Section 6, RA 7718
For 3 consecutive weeks Section 6, RA 7718
Local newspaper (1 newspaper) – circulated in the
Province, City or Municipality where the project is
located
Once every week Section 6, RA 7718
For 3 consecutive weeks Section 6, RA 7718

25. Official notification of projects proponents Section 4, RA 7718

NEGOTIATED CONTRACTS*
26. Resorted to only when there is only one complying bidder Section 7, RA 7718
27. In case of negotiated contract, the rate of return is Section 2 (o), RA 7718
determined by the Investment Coordination Council (ICC)
of the NEDA, prior to negotiation and/or call for bids
28. In case of negotiated contract for public utility projects Section 2 (o), RA 7718
which are monopolies, the rate of return is based on
existing laws which in no case shall exceed 12%
29. In case of negotiated contract granted monopoly where Section 8, RA 7718
public has no access to alternative facilities, approval by
the concerned regulatory body of the tolls, fees, rentals
and charges

UNSOLICITED PROPOSALS* Section 5, RA 7718

30. In case of unsolicited proposals (which may be accepted Section 5, RA 7718
on a negotiated basis):
a. Project involves a new concept/technology and/or not Section 5, RA 7718
a part of the list of projects
b. No direct government guarantee, subsidy or equity is Section 5, RA 7718
required
c. Government agency/LGU has published need in a Section 5, RA 7718
newspaper of general circulation for 3 weeks but no
proposal was received for a period of 60 days

17
 d. If another proponent submits a lower price proposal, Section 5, RA 7718
the original proponent shall have the right to match that
price (lower) within 30 days

* The documentary requirements in the Pre-Audit Checklist for Infrastructure Projects, insofar as they are not inconsistent with this
checklist, also apply. Some of these documents are required under Section 3.1, COA Circular 2009-001 to be submitted together with
the pertinent copies of contracts.
PROCUREMENT OF GOODS AND SERVICES (RA 9184) Submitted/
Complied
EXEMPTIONS: Legal Basis Yes No Remarks
a. Procurement between government agencies/ instrument- COA Circ. 2009-002, 4.5.4
alities
b. Procurement of life-saving medicines, food and other COA Circ. 2009-002, 4.5.5
similar items

General/Common Requirement
1. Disbursement Voucher
Box A (allotment obligated for the purpose indicated) COA Circ. 2009-002, 2.1.1,
2.1.4
Box B (funds available) COA Circ. 2009-002, 2.1.2
Box C (approved for payment) COA Circ. 2009-002, 2.1.4
2. Obligation Request
Box A (appropriation/allotment necessary, lawful and COA Circ. 2009-002, 2.1.4
under my direct supervision)
Box B (existence of available appropriation) COA Circ. 2009-002, 2.1.1

Specific Requirements
3. Within the following categories/threshold for pre-audit COA Circ. 2009-002, 4.5.5
(regardless of mode of procurement), including
procurement of goods and services to address natural
calamities or emergencies?
NGAs/GOCCs/cities within Metro Manila/highly urbanized COA Circ. 2009-002, 4.5.4
cities/and 1st class provinces - at least P2M
Provinces/cities below 1st class – at least P1M COA Circ. 2009-002, 4.5.4
Municipalities – at least P500,000 COA Circ. 2009-002, 4.5.4
[Note: For projects implemented by Administration, COA Circ. 2009-002, 4.5.2
purchase of construction materials is covered by this
checklist using the total project cost as basis for
determining if within the monetary benchmark]
4. First and last payments of contracts within the above COA Circ. 2009-002, 4.5.4
categories for pre-audit
5. First payments of contracts for general support services, COA Circ. 2009-002, 4.5.3
including its extensions (recurring and fixed, i.e. rental,
janitorial, security services) regardless of amounts
6. Purchase Request (PR) Old post-audit checklist on DV
7. Purchase Order (PO)/contract Old post-audit checklist on DV
8. Original invoice Old post-audit checklist on DV
9. Certificate of Acceptance Old post-audit checklist on DV
10. Inspection report by management/Notice to COA regard- Old post-audit checklist on DV
ing delivery
11. Results of test/analysis by proper government agency if Old post-audit checklist on DV;
articles are subject to test Section 468 - 484 GAAM Vol. I
12. Annual Procurement Plan/PPMP/AIP Section 7.1, RA 9184 IRR
13. TSO contract/technical review report, including price COA Memo 2009-074 (f.1.2;
reasonableness test OR Indorsement of auditor to TSO for f.1.3)
contract/technical review [if contract price at least P1M]
14. Inspection Reports of TSO [if value is more than P500,00 COA Memo 2009-074 (f.3.3)
per PO] or by the Auditor

PUBLIC BIDDING

18
15. Minutes of pre-procurement conference (if above P2M) RA 9184 and its IRR
16. Copy of newspaper advertisement(if above P2M) RA 9184 and its IRR
17. Copy of IAEB posted in conspicuous place (if P2M and RA 9184 and its IRR
below) *
18. Certification of BAC Secretariat re: posting in a RA 9184 and its IRR
conspicuous place (if P2M and below)
19. Evidence of posting in the agency website (if P2M and RA 9184 and its IRR
below)
20. Evidence of posting in the GEPS (if P2M and below) RA 9184 and its IRR
21. Supplier’s GEPS registration RA 9184 and its IRR
22. Minutes of pre-bid conference (if above P1M or more)* RA 9184 and its IRR
23. Pre-bid conference held at least 12 calendar days before RA 9184 and its IRR
deadline for submission?
24. Supplemental bid bulletins* RA 9184 and its IRR
25. Minutes of bid opening* RA 9184 and its IRR
26. Abstract of Bids (as read/ as calculated)* RA 9184 and its IRR
27. Results of eligibility check/screening (BAC resolution)* RA 9184 and its IRR
28. Post-qualification report* RA 9184 and its IRR
29. BAC Resolution declaring winning bidder* RA 9184 and its IRR
30. BAC Resolution recommending approval of winning RA 9184 and its IRR
bidder*
31. Notice of Award* RA 9184 and its IRR
32. Performance security* RA 9184 and its IRR
33. Notice to proceed* RA 9184 and its IRR
34. Invitation letters (at least 2 days before) duly received by Section 13.3, RA 9184 IRR
invited observers (at least three, including COA and
representatives from any one of the following: CIAP,
PCA, NACAP, PICE, NGO)

LIMITED SOURCE BIDDING Section 49, RA 9184 IRR

35. BAC Resolution recommending to the Agency Head to Section 12.1, RA 9184 IRR
resort to this alternative mode of procurement
36. Approval of the Agency Head to resort to this alternative Section 48, RA 9184 IRR
mode of procurement
37. Invitation to Apply for Eligibility and to Bid (IAEB) to Section 49, RA 9184 IRR in re:
ALL suppliers appearing in the List Section 54.2 (a),
38. Excerpt of List of Pre-selected suppliers that has expertise Section 49, RA 9184 IRR
in the procurement concerned (submitted to and
maintained updated by the GPPB/relevant government
agency)
39. The following conditions are met: Section 49, RA 9184 IRR
a. Procurement of highly specialized types of goods Section 49, RA 9184 IRR
where only few suppliers are known to be available
b. Procurement of major plant components where it is Section 49, RA 9184 IRR
deemed advantageous to limit bidding to known
qualified bidders in order to maintain uniform quality
and performance of the plant as a whole
[Note: all other documentary requirement of Public bidding,
above, may still be required because this is still public
bidding, although limited]

DIRECT CONTRACTING Section 50, RA 9184 IRR

40. BAC Resolution recommending to the Agency Head to Section 12.1, RA 9184 IRR
resort to this alternative mode of procurement
41. Approval of the Agency Head to resort to this alternative Section 48, RA 9184 IRR
mode of procurement
42. Supplier’s Price quotation/pro-forma invoice Section 50, RA 9184 IRR
43. The following conditions are met: Section 50, RA 9184 IRR
a. Procurement of items of a proprietary nature (i.e. Section 50, RA 9184 IRR
patented; copyrighted)

19
 b. Procurement of critical plant components from a Section 50, RA 9184 IRR
specific supplier as a condition precedent to hold a
contractor to guarantee its project performance in
accordance with provisions of the contract
c. Sold by an exclusive dealer/manufacturer: Section 50, RA 9184 IRR
- no sub-dealers selling at lower prices Section 50, RA 9184 IRR
- no suitable substitutes can be obtained at more Section 50, RA 9184 IRR
advantageous terms
REPEAT ORDER Section 51, RA 9184 IRR
44. BAC Resolution recommending to the Agency Head to Section 12.1, RA 9184 IRR
resort to this alternative mode of procurement
45. Approval of the Agency Head to resort to this alternative Section 48, RA 9184 IRR
mode of procurement
46. The following conditions are met:
a. Previously awarded to the supplier through public Section 51, RA 9184 IRR
bidding?
b. Procured items clearly superior to the other bids not Section 51, RA 9184 IRR
only in terms of price but also in terms of reliability,
availability of spare parts, after-sales service,
delivery period, etc.
c. Price is the same or lower than in the original contract Section 51, RA 9184 IRR
(which still is the most advantageous price)
d. Availed of within 6 months from Notice to Proceed of Section 51, RA 9184 IRR
original contract
e. Quantity of repeat order does not exceed 25% of the Section 51, RA 9184 IRR
quantity of original contract

SHOPPING (Note: Not covered by pre-audit because “not Section 52, RA 9184 IRR
exceeding P50,000.00” for unforeseen contingency and “not
exceeding P250,000.00” for ordinary or regular office
supplies and equipment not available at Procurement Service,
are not within the “at least P500,000” which is subject to pre-
audit. However, this should be retained in this checklist to
remind the auditor of the monetary benchmarks just in case
the agency/LGU procures thru shopping exceeding
P50,000/P250,000 and within P500,000/P1M/P2M pre-audit
benchmark)

NEGOTIATED PROCUREMENT Section 53, RA 9184 IRR

47. BAC Resolution recommending to the Agency Head to Section 12.1, RA 9184 IRR
resort to this alternative mode of procurement and as to the
existence to the following conditions, to wit:
a. Two failures of bidding (duly supported by separate Section 53(a), RA 9184 IRR
BAC resolutions declaring failure of bidding) or
b. Imminent danger to life or property during a state of Section 53(b), RA 9184 IRR
calamity (supported by an SP/SB Resolution
declaring a state of calamity) or
c. Time is of the essence arising from natural or man- Section 53(b), RA 9184 IRR
made calamities (supported by a justification/
certification of the agency head) or
d. Immediate action is required to prevent damage to or Section 53(b), RA 9184 IRR
loss of life or property or to restore vital services,
infrastructure and other utilities (supported by a
justification/ certification of the agency head) or
e. Take-over of contract which has been Section 53(c), RA 9184 IRR
rescinded/terminated where immediate action is
required to prevent damage to or loss of life or
property or to restore vital services, infrastructure
and other utilities (supported by a Notice of
recission/termination) or
f. Procurement of major defense equipment, upon prior Section 53(g), RA 9184 IRR

20
 approval of the President of the Philippines and
covered by a 100% foreign government guarantee
48. Approval of the Agency Head to resort to this alternative Section 48, RA 9184 IRR
mode of procurement
49.Abstract of Bids of at least three(3) suppliers [In case of a, Section 54.2(b), RA 9184 IRR
b, c, and d, above]
50. Notice of Award to LCRB [In case of a, b, c, and d, Section 54.2(b), RA 9184 IRR
above]
51. In case of b, c, and d, above, negotiation is made with Section 54.2(d), RA 9184 IRR
previous supplier in good standing (supported by a
certification under oath by the BAC that the supplier is in
good standing)
52. Certification of BAC Secretariat re: posting in a Section 54.2(d), RA 9184 IRR
conspicuous.

53. In case of e, above: Section 54.2(e), RA 9184 IRR

- approval of head of procuring entity to negotiate Section 54.2(e), RA 9184 IRR
- negotiation based on shortlist of at least three (3) Section 54.2(e), RA 9184 IRR
suppliers starting from 2nd lowest to 3rd lowest etc

IF FOREIGN SUPPLIER
54. Certificate by the HOPE of non-availability and conduct RA 9184 and its IRR
of diligent market research
55. Confirmation by DTI-Bureau of Product Standards/BFAD RA 9184 and its IRR
of non-availability
56. Proof of reciprocity of laws between RP and country of RA 9184 and its IRR
origin
57. Excerpt of treaty or international agreement between RP RA 9184 and its IRR
and country of origin allowing nationals of the country of
origin to join Philippine procurement activities
58. Certificate by the HOPE that it has advertised, that none RA 9184 and its IRR
participated and failure was not attributable to Procuring
Entity (if goods are available)
59. Approval of contract as follows: E.O 423
Public bidding - HOPE has full authority subject to
certification by the HOPE as to faithful compliance
with laws
Alternative Mode – Less than P500M - HOPE has full
authority subject to certification by Department
Secretary as to faithful compliance with laws
Alternative Mode – P500M above – HOPE shall seek
GPPB opinion that contract falls within the
exceptions to public bidding

* These public bidding documents are required under Section 3.1, COA Circular 2009-001 to be submitted together with the
pertinent copies of contracts

[Note: For procurement paid through ADA, pre-audit shall be performed on the approved DV duly supported by the regular
documentary requirements for specific transactions(Section 4.6.2, COA Circ. 2009-002)]

21
 PAYMENTS THRU AUTOMATIC DEBIT ADVICE (ADA) Submitted/
Complied
Specific Requirements Legal Basis Yes No Remarks
1. Statement of Expenditures Section 4.6.1, COA Circular
2009-002
2. List of Due and Demandable Accounts duly Section 4.6.1, COA Circular
verified/audited by auditor of the disbursing agency) and 2009-002
supporting documents

22
 FUND RELEASES TO NGOs/POs Submitted/
(All releases subject to pre-audit) Complied
General/Common Requirement Legal Basis Yes No Remarks
1. Disbursement Voucher
Box A (allotment obligated for the purpose indicated) COA Circ. 2009-002, 2.1.1,
2.1.4
Box B (funds available) COA Circ. 2009-002, 2.1.2
Box C (approved for payment) COA Circ. 2009-002, 2.1.4
2. Obligation Request
Box A (appropriation/allotment necessary, lawful and COA Circ. 2009-002, 2.1.4
under my direct supervision)
Box B (existence of available appropriation) COA Circ. 2009-002, 2.1.1

Specific Requirements
3. Liquidation/Fund Utilization Report of previous releases Section 4.7.2, COA Circular
already posted-audited? (see separate post-audit checklist) 2009-002
4. NGO/PO has no previous violation of this circular (COA Section 4.5.6, COA Circular
Circular 2007-001) and the MOA? 2007-001
5. SARO from DBM Section 4.2, COA Circular
2007-001
6. MOA signed before first release? Section 6.1, COA Circular
2007-001
7. Memorandum of Agreement (MOA) b/w agency/LGU and Section 4.3, COA Circular
NGO/ PO embodying the following terms of reference: 2007-001
a. Project name, intended beneficiaries, benefits to be Section 4.5.3, COA Circular
delivered, project cost estimate, brief description of 2007-001
projects, its site and location
b. Systems ad procedures to implement the project (i.e. Section 4.5.3, COA Circular
procurement of goods and services ad their 2007-001
distribution)
c. Time schedule for releases of funds, periodic Section 4.5.3, COA Circular
inspection/ evaluation, reporting/monitoring 2007-001
requirements, commencement/ completion date
d. Submission of periodic financial and physical status Section 4.5.3, COA Circular
reports 2007-001
e. Specific period to liquidate funds granted to the Section 4.5.3, COA Circular
NGO/PO 2007-001
f. Stipulation of ownership or turn-over of Section 4.5.3, COA Circular
infrastructures or fixed assets [i.e. construction of 2007-001
schools buildings, housing and other similar
structures, acquisition of equipment and vehicles
(using simple bidding or canvass)]
g. Execution of a Deed of Donation (in case assets shall Section 4.5.3, COA Circular
be owned by a specified beneficiary) 2007-001
h. Monitoring and inspection of project implementa- Section 4.5.3, COA Circular
tion; verification of financial records and reports of 2007-001
NGOs/POs
i. Visitorial Audit by COA personnel Section 4.5.3, COA Circular
2007-001
j. Institution of legal action against defaulting NGO/PO; Section 4.5.3, COA Circular
disqualification from applying in another project any 2007-001
other government agency

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 k. Lien of granting government agency on assets of Section 4.5.3, COA Circular
dissolved NGO/PO 2007-001
l. Maintenance of separate savings account for each Section 4.5.3, COA Circular
fund received from the government agency 2007-001
m. Return by the NGO/PO of unutilized funds, including Section 4.5.3, COA Circular
interest, to the government agency 2007-001
n. Stipulation on revenue-sharing (in case of income- Section 4.5.8, COA Circular
generating projects) 2007-001

8. Supplemental MOA, the terms of which must not be Section 4.5.7, COA Circular
contrary to the terms of the original MOA (in case of 2007-001
extension of project completion date due to delayed
implementation by the NGO/PO exceeding 90 days from
original completion date)
9. Project fund falls under these types: Section 4.3, COA Circular
2007-001
a. Livelihood development Section 4.3, COA Circular
2007-001
b. Manpower Development Section 4.3, COA Circular
2007-001
c. Sports Development Section 4.3, COA Circular
2007-001
d. Cooperative Development Section 4.3, COA Circular
2007-001
e. Delivery of basic services Section 4.3, COA Circular
2007-001
f. Environmental protection Section 4.3, COA Circular
2007-001
g. Agricultural and fisheries diversity Section 4.3, COA Circular
2007-001
h. Rural industrialization Section 4.3, COA Circular
2007-001
i. Development of local enterprises Section 4.3, COA Circular
2007-001
j. Social service in areas that would nor ordinarily be Section 4.3, COA Circular
undertaken by the private sector 2007-001
k. Construction, maintenance, operation and manage- Section 4.3, COA Circular
ment of infrastructure projects, such as but not 2007-001
limited to:
- housing projects for the poorest of the poor Section 4.3, COA Circular
2007-001
- school buildings for schools with in adequate Section 4.3, COA Circular
classrooms 2007-001
10. SEC/CDA/DOLE Registration (except international Section 4.4.1, COA Circular
organizations and specialized agencies doing business in 2007-001
the country as a result of bilateral agreements)
11. Authenticated copy of latest Articles of Incorporation Section 4.4.2, COA Circular
showing: 2007-001
a. Original incorporators/organizers Section 4.4.2, COA Circular
2007-001
b. Secretary’s certificate of incumbent officers Section 4.4.2, COA Circular
2007-001
c. Certificate of filing with the SEC/Certificate of Section 4.4.2, COA Circular
Approval by CDA 2007-001

12. Audited financial statements for the past three (3) years Section 4.4.3, COA Circular
(provided the GO is not the sole source of funds) 2007-001

If in operation for less than three years –

13. Audited financial statements for the years it has been in Section 4.4.3, COA Circular

24
 operation, plus 2007-001

14. Report of accomplishment or equivalent proof certified by

the President and Secretary of NGO/PO that it has
previously implemented similar projects
15. Disclosure of other related business, if any and extent of Section 4.4.4, COA Circular
ownership 2007-001

16. Work and Financial Plan, sources and details of Section 4.4.5, COA Circular
Proponent’s Equity participation in the project 2007-001
17. NGO/PO equity participation in the project = 20% of total Section 4.5.4, COA Circular
project cost (which may be in the form of labor, land for 2007-001
the project site, facilities, equipment and the like)
18. Complete project proposal approved/signed by its officers Section 4.4.6, COA Circular
which includes: 2007-001
a. Objectives Section 4.4.6, COA Circular
2007-001
b. Target beneficiaries Section 4.4.6, COA Circular
2007-001
c. Feasibility studies Section 4.4.6, COA Circular
2007-001
d. Risk assessment Section 4.4.6, COA Circular
2007-001
e. Design, plans, blueprints, charts etc. Section 4.4.6, COA Circular
2007-001
19. List and/or photographs of similar projects previously Section 4.4.7, COA Circular
implemented indicating the fund source 2007-001
20. Certificate by Secretary of NGO/PO - no relationship of Section 4.4.8, COA Circular
incorporator/organizer/official/director with agency 2007-001
approving officials within the 4th civil degree
21. The following procedures for the availment, release and Section 4.5.1, COA Circular
utilization of funds followed: 2007-001
a. Identification by the government agency/LGU of Section 4.5.1, COA Circular
priority projects in the Work and Financial 2007-001
Plan/Annual Investment Plan stating the following:
i. Purpose
ii. Specifications
iii. Intended beneficiaries
iv. Timeframe for completion
b. Publication (at least 3 months prior to target date of Section 4.5.1, COA Circular
commencement of project): 2007-001
i. Newspaper and
ii. Agency website and
iii. Bulletin boards
c. Bids and Awards Committee or a committee created Section 4.5.2, COA Circular
for the purpose: 2007-001
i. Prepares selection criteria, screening of Section 4.5.2, COA Circular
qualification documents, ocular inspection of 2007-001
NGO/PO business site, evaluation of technical and
financial capability
ii. Accredits the NGO/PO Section 4.5.2, COA Circular
2007-001
iii. Awards the project to the NGO/PO which meets Section 4.5.2, COA Circular
the minimum qualification requirements and 2007-001
specifications for the project
d. Execution of Memorandum of Agreement (see item
no. 5, above)

22. Performance security (in the case of infrastructure Section 4.5.7, COA Circular

25
 projects) in the form of a surety bond callable on demand 2007-001
issued by the GSIS/other insurance company equivalent to
30% of the total fund to be granted

Note: The release of funds should be initially recorded as a debit to a receivable account (i.e. NGAS equivalent account of OGAS
account 8-70-910 per COA Circular 96-003) which shall be credited upon liquidation.

LIQUIDATION OF FUND RELEASES TO NGOs/POs (Mandatory Post-audit) Submitted/

Complied
Specific Requirements Legal Basis Yes No Remarks
1. Liquidation Report/fund Utilization report Section 4.7.2, COA Circular
2009-002
a. Certified by the Accountant of NGO/PO Section 4.5.5, COA Circular
2007-001
b. Approved by the President/Chairman of NGO/PO Section 4.5.5, COA Circular
2007-001
c. Verified by the internal auditor of the NGO/PO or Section 4.5.5, COA Circular
equivalent official of the government agency 2007-001
2. Complete supporting documents? Section 4.7.2, COA Circular
2009-002
a. Supported by pictures Section 4.5.5, COA Circular
2007-001
b. Inspection Report by the government agency Section 5.4, COA Circular
2007-001
c. Certificate of project completion issued by the Section 5.4, COA Circular
government agency 2007-001
d. List of beneficiaries with their Section 5.4, COA Circular
acceptance/acknowledgement of the 2007-001
project/funds/good/service received
3. Funds granted to the NGO/PO not used for: Section 6.2, COA Circular
2007-001
a. Money market placement, time deposits, other form of Section 6.2.1, COA Circular
investment 2007-001
b. Cash advance of any official of the NGO/PO unless Section 6.2.2, COA Circular
related to the implementation of the project 2007-001
c. Payment of salaries, honoraria and any form of Section 6.2.3, COA Circular
allowance of personnel of the government agency/LGU 2007-001
or NGO/PO who are not connected with the project
d. Purchase of supplies, materials, equipment and motor Section 6.2.4, COA Circular
vehicles of the government agency/LGU 2007-001
e. Acquisition of assets of the NGO/PO, unless necessary Section 6.2.5, COA Circular
for the prosecution of the project and specifically 2007-001
stipulated in the MOA
4. Taken up in the books of the government agency/LGU? Section 4.7.2 COA Circular
2009-002; and Section 5.4 COA
Circular 2007-001

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 TRANSFER OF FUNDS BETWEEN GOVERNMENTAGENCIES Submitted/
(regardless of amount) Complied
Specific Requirements Legal Basis Yes No Remarks

BETWEEN AND AMONG BANK ACCOUNTS OF

DIFFERENT GOVERNMENT AGENCIES
1. Disbursement Voucher (if made thru check payable to
another government agency)
Box A (allotment obligated for the purpose indicated) COA Circ. 2009-002, 2.1.1,
2.1.4
Box B (funds available) COA Circ. 2009-002, 2.1.2
Box C (approved for payment) COA Circ. 2009-002, 2.1.4
2. Obligation Request (if made thru check payable to another
government agency) COA Circ. 2009-002, 2.1.4

Box A (appropriation/allotment necessary, lawful and COA Circ. 2009-002, 2.1.1

under my direct supervision)
Box B (existence of available appropriation)
OR
3. Underlying document authorizing the bank/fund transfer Section 4.8.1, COA Circular
(whether made thru check payable to another government 2009-002
agency or thru bank to bank transfer)
4. Existing agreements (i.e. MOA, MOU) regarding fund
transfers between government agencies, if any

BETWEEN DIFFERENT BANK ACCOUNTS OF THE

SAME GOVERNMENT AGENCY
5. Disbursement Voucher (if made thru check payable to
another bank account of the same government agency)
Box A (allotment obligated for the purpose indicated) COA Circ. 2009-002, 2.1.1,
2.1.4
Box B (funds available) COA Circ. 2009-002, 2.1.2
Box C (approved for payment) COA Circ. 2009-002, 2.1.4
6. Obligation Request (if made thru check payable to another
bank account of the same government agency) COA Circ. 2009-002, 2.1.4

Box A (appropriation/allotment necessary, lawful and COA Circ. 2009-002, 2.1.1

under my direct supervision)
Box B (existence of available appropriation)
OR
7. Underlying document authorizing the bank/fund transfer Section 4.8.1, COA Circular
(whether made thru check payable to another government 2009-002
agency or thru bank to bank transfer)
8. Existing agreements (i.e. MOA, MOU) regarding fund
transfers between government agencies, if any

27
 DISBURSEMENT FROM TRUST FUNDS OF LGUs Submitted/
(Not applicable to NGAs and GOCCs) Complied
General/Common Requirement Legal Basis Yes No Remarks
1. Disbursement Voucher
Box A (allotment obligated for the purpose indicated) COA Circ. 2009-002, 2.1.1,
2.1.4
Box B (funds available) COA Circ. 2009-002, 2.1.2
Box C (approved for payment) COA Circ. 2009-002, 2.1.4
2. Obligation Request
Box A (appropriation/allotment necessary, lawful and COA Circ. 2009-002, 2.1.4
under my direct supervision)
Box B (existence of available appropriation) COA Circ. 2009-002, 2.1.1
Specific Requirements
3. Disbursement in accordance with the purpose for which the NGAS Manual(trust fund)
trust was created?
4. Complete supporting documents (will vary depending on PD 1445
the nature of the transaction)?
5. Unutilized portion returned to trustor (in case of last NGAS Manual(trust fund)
disbursement from the fund)

Other Requirements
(To establish the Receipt of & accounting for the Trust Fund)
6. Trust Fund coming from NGAS or GOCCs? Section 4.9.1, COA Circular
2009-002
7. SARO (for fund from NGAs) and/or trust agreement or PD 1445
equivalent document, if any
8. Check or equivalent document (for fund coming from PD 1445
GOCCs) and/or trust agreement or equivalent document, if
any
9. Official receipt issued by the recipient government PD 1445
agency/LGU
10. Report of Collections and Deposit NGAS Manual (collections)
11. Deposit slip evidencing deposit of trust fund received in NGAS Manual (collections)
the government agency/LGU trust fund bank account
12. Fund Utilization/Liquidation Report or equivalent NGAS Manual (trust fund)
document

28
 DISPOSAL OF REAL PROPERTY/UNSERVICEABLE PROPERTY Submitted/
Complied
Specific Requirements Legal Basis Yes No Remarks
1. Within the monetary benchmark subject to pre-audit? Section 4.10, COA Circular
2009-002
a. Disposal of Real Property through negotiated sale – Section 4.10.1, COA Circular
at least P1M 2009-002
b. Disposal of acquired assets of financial institutions Section 4.10.2, COA Circular
through negotiated sale - at least P50M (except 2009-002
those disposed to previous owners in the exercise of
their right of redemption)
c. Disposal of Unserviceable property or those no longer Section 4.10.3, COA Circular
needed through negotiated sale – at least P500,000 2009-002
whether valued individually or by lot

Prerequisites to Disposal through Negotiated Sale:

2. Publication
FOR NGAs and GOCCs
a. Notice of public auction (posted in at least 3 public Section 504, GAAM, Volume I
places) – if the value of the property does not warrant
the expense of publication

b. Publication in the Official Gazette - if the value of Section 504, GAAM, Volume I
the property warrants the expense of publication
c. Publication in a newspaper of general circulation Section 504, GAAM, Volume I
for not less than three consecutive days - if the value
of the property warrants the expense of publication

FOR LGUs
a. Notice of public auction (posted in at least 3 publicly Section 379, RA 7160
accessible or conspicuous places) -
i. If acquisition cost is below P50,000, in the case
of municipalities
ii. If acquisition cost is below P100,000, in the
case of provinces and cities

b. Two publications in a local newspaper Section 379, RA 7160

i. If acquisition cost is exceeds P50,000, in the
case of municipalities
ii. If acquisition cost is exceeds P100,000, in the
case of provinces and cities

3. Resolution of the Committee on Award/Disposal Section 79 PD 1445

Committee or similar body regarding the failure of the
public auction and recommending negotiation .

Other Requirements:
4. In-house Appraisal supported by:
a. Report of Waste Materials or NGAS Manual
b. Inventory and Inspection Report of Unserviceable NGAS Manual

29
 Property (IIRUP)
5. COA Appraisal/Review Report Section 4.10.4(iii), COA
Circular 2009-002; COA Memo
2009-074 (f.2.3; f.2.4; f.2.5)
6. Approval by COA of disposal of property as follows:

FOR NGAs and GOCCs COA Circular 2009-002;

Section 501-510, GAAM,
Volume I
a. Real Property – Commission Proper (regardless of Section 4.10.4(i), COA Circular
value) 2009-002

b. Unserviceable Property -
Book Value/Acquisition Cost not exceeding P1M Section 4.10.4(ii), COA
in each case – COA Chairman Circular 2009-002
Book Value/Acquisition Cost not exceeding Section 4.10.4(ii), COA
P150,000 in each case - Director/OIC of COA Circular 2009-002
Central/Regional Offices
Book Value/Acquisition Cost not exceeding Section 4.10.4(ii), COA
P100,000 in each case - Supervising Circular 2009-002
Auditors/heads of Audit Groups
Book Value/Acquisition Cost not exceeding Section 4.10.4(ii), COA
P50,000 in each Circular 2009-002
case – Audit Team Leaders

FOR LGUs Section 380, RA 7160

a. Real Property – Commission Proper (regardless of Section 380, RA 7160
value)
b. Unserviceable Property -
i. If acquisition or transfer cost exceed P50,000 Section 380, RA 7160
(for province and cities)
ii. If acquisition or transfer cost exceed P25,000 Section 380, RA 7160
(for municipalities)

7. COA approval of the negotiated price (which should not be Section 505 (d), GAAM,
lower than the floor price fixed by the government or the Volume I
highest offer submitted at the failed public auction)

Note: Only negotiated sale is subject to pre-audit. However, this doesn’t preclude disposal through public auction to avail of highest
price from prospective bidders/ buyers. In fact, the general rule in disposal is still public auction [see Section 501-510, GAAM,
Volume I (for NGAs and GOCCs) Section 379, RA 7160 (for LGUs)].

30