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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
Officers, Acsouniattis,Sarrggr.rnian Membe
Muni
Frovinciai,Cityanci cipaiAuciitors, B arang
OffEcials- OthersConcerned.
and,411

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 1. Authority 1
Section 2. Title I
Section 3" Applicability 1
Section 4. Definitions of Abbrevia-
tions and Terms
Rule 2. Standardieation of Supply and Property
Section 5. Procurement of Supplies or
Property Certified by the
Bureau of Product
Standards

TITLE II. ACQUISITION OF SUPPLIES OR

PROPERTY
Rule 3. Procurement Plans ond Progroms
Section 6. Coverage 10
Section 7. Annual Procurement Plan.. l0
Section 8. Annual Procurement Pro-
gram . l l
l t

n _ _ ! _ - _ _ _ n _ _ _ - : - l L _ -
Se"i.,i,rtt :t. r ut urru.DtS vu vc r crr uJ
Approved Procurement
Prograrn ll
Section 10. Prohibition Against Con-
version of Cash Into
Supplies 1l
S/ction 11. Supplementary Procure-
ment Plan 1l
Section L2. Supplementary Procure-
I t
ment Program I I

Section 13. Amendatory Procurement.

Plan . T2
Section 14. Arnendatory Procurement
Program 1 '

Section 15. Provision for Contingency... T2

Section 16. Separate Procurement
Plans and Frograms for
Supplies or Property,
 TABLE OF CONTENTS
T A B L EO P C O N T E N T S It

Pagr
Page
Section 34. Quorum in the Committee
Non-Expendable S.rp- on Awards ri
plies, Non-Personal Decision on Award
Section 35. lt
S e r v i c e s ,a n d I U a t e r i a l s Section 36. An Excerpt of the Proceed-
for Infrastructure ings in the Committee
Project 12
on Awards Shall Form
Rule 4. Requisttion of Supplies or Property Part of bhe Supporting
l3 Papers ft
Section 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
Section 37. ProceedingsOpen to Public lf
Section 18. Officers Authorized to
Draw Requisitions 13 Rule 6. Procurement Thru Public Bidding
Section f 9 . A p p r o v a lo f R e q u i s i t i o n s . . . r3
Section 38. Call for Bids.. lf
Sect'ion 20. Certification by the Local
Rrrrlopt OFfinpr Accnrrnf-
Section 3 9 . B i d d e r ' sB o n d . tS
l4 Section 40. Sanctions fbr Refusal to
ant, and Treasurer ......
l l Accept Awards 1f
Seciion 2\. Forms to be [ised ta

Section 22. Number of Copies and

Section 4 1 . Publicationof Call for Bids. ts
14 Section 42. Roster of Bidders 2(
Their Distribution.-.-.....
Section 4 3 . Duties of Bidders 2(
Section 23. Statement of Deliverv
l5 Section 4 4 . D e c l a r a t i o n o f B u s i n es s
Period
- , r: - - O , - - ' c , r : a o , t . In Lerests 2:
DecLl(Jlt /,+ opeclucaLron or Duppries C)r
15 Section 45. Quotations 2,
Property
Section 46. Quotations not in Official
Section 25 Filing of Requisitionsin
Form .
Advance 15
Section 47. Quotations in Philippine
Section 26. Prohibition Against Split-
1 7 Currency 2t
t i n g o f R e q u i s i t i o n s. . - . . . ,.
Section 48. Quotations are By Itern ...
Rule 5. General Policies on Procurement Section 49. Brand New Items Pre-
sumed ,<
Section 27. Public Bidding as the
Section 50. Ample Time to Evaluate
Primary Mode of Pro-
the Tender 2t
curement 16
Section 51. Statement of the Period
Section 28. Other Modes of Procure-
Within Which the Offer
ment .. 16 :- rr^^l
15 \ruuu 4z
Section 29. Procurement Organization. 16
Section 52. Submission of Samples,
Section 30. The Committee on Awards. r7 Reports of Analyses,
Seclion 31. Composition of the
/v rv ^r r-t*t :t t+t + ^^ ^v r^r A,.,--,1-
Catalogs, Literature,
LLEG f rwatuJ... 17 g.
a n d S k e t c h e s. . . . . . . . . . . . . . .
SecLion 32. Prohibition of National
Section 53. Identification of Samples... 2:
Offrcial From Sitting as
Section 54. Bids on Brand-Names
Member of the Commit-
Other Than Those Speci-
tee on Awards 17
fied........ 2:
Section 33. Attendance in Proceedings. 18
 TABLE OF CONTENTS
T A B T , EO F C O N T U N T S

Page Page
55 R e s p o n s i b i i i t Yf o r P a t e n t Rule 7. Procurementthru PersonalCanuass
S e c t i on
.^.1/nr C
- " nt r
s rJ v
' -r D
irtlti. Ill Section 82 Canvass and A'*ard 30
fringement 23 Section 83 L i m i t a t i o n so f P r o c u r e m e n t
Sectron 56 Submission and AccePtance t h r u P e r s o n aC l anvass... 30
of Bids 23 Section 84 Duty of P r o c ur e m e n t
Section 57. First f'ailure of Public Officers on Purchases
Bidding 23 t h r u P e r s o n a lC a n v a s s . . . 3l
Section 58. Second Failure of ['ublic
24 Rule 8. Emergency Purchases
Bidding ()A
S e ct i o n 59. \'/ithdrawal of Bids Section 85. When to Make an Emer-
l i e c i - r or r
/rn
uu
n--^.-:---
l rirtillltlS
^{'P;,1.
v, r/r(rJ 24 D,,-^L-^^
r ur rrr4Jc
?t
6Crrvy
n l
u r.
L),.^+^^namo-f
r vJLPvrrurr
nf fv) n e n i n r t
H--__-_o
C!^-.:^^
DCL UlUll
QA
9V.
r :-.i+^+.:^-. ^t o-^.;.;".;
JUC Ll0l I 6"" "J
,)A
of Bids Prohibited LA
Purchases, 32
S e c t io n 62. Abstract oi iricis a"
Section 8'l Mandatory Requisites oi
,A
S e c t io n 63 U i d s S u b m i t t e d[ , a t r : E m e r g e n c yP u r c h a s e s. . . 32
Section 64. U n s i g n e dB i d s ' Section 8 8 . C a n v a s s o f P r i c es i n t h e
S e ct i o n 65. N o n - C o m P l Y i n gB i d s 25 Locality of at Least
Section 66. C o n s i d e r a t i o no f D e f e c t i v e Three Suppliers in
o<
Biris La)
Emergency Purchase 33
St'rcli orr 67. r \ c c e P t a n c eo f I l i d s a n c i Section 89. Authority tc Decide and
t1
Awards Award on Emergency
Section 68. R e i c a s eo f B r d d e rs l l o n d ' 26 Purchases. 33
S e ct , i c n 69 Division of Awzrrd 26 Section 90. R e p o r to f t l t i l i z a t i o n . .... .. . . 33
Section 7O Notification of AccePLance Section 9 1 . C o n f ir m a t o r y R e p o r t o n
of Biris 2i Emergency Purchase 3+
Srction 7l. A w a r d o f C o n t r a c t. . .. . . . " 27 Section 92. Depositoryof Confirmatory
Section 72. P r o t e s tA g a i n s l a n A w a r d " 27 Reports 35
S e ct i o n 73. Forfeiture of Protesl FJond" 27 Section 93. Sanction for Non-Compli-
Section 14. Issuance of Purchase ance 35
Orders or Contract .. "- 27
Rule 9.. Negotioted Purchase
" S e c toi n 75. 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 .". " ' 2B Section 94. When to Make a Negoti-
Sectic'n 76. PerforrnanceBond 28 ated Purchase.... 35
Section 77. Extension of Time to Section 95. When Public bidding is
h^li.'or
ucltr9r 28 Deemed a Failure AA

Section 78. R e d u c t i o no f Q u a n t i t Y " " " 2?) Section 96. Canvass of Prices for
Sectiorr 7g. S u b s t i t u t i o n o f S u P P l i e s' ' 29 Negotiated Purchase 36
Secbion 8il. Frice Attustment 29 Section 97" Personto Conduct Canvass
Section 81. C o r n p e t i t i o nB e t w e e nL o c a l of Prices in Negotiated
and Foreign Froducts . ' 29 Purchase 36
 vl TABLE OF CONTENTS vtl
TABLE OF CONTENTS
page
Page
Rule 13. Other Mdes of Prxurement
.Seclion 98. Abstract of Canvass for
Negotiated Purchase 36 Section 109. Procurement Authorized by
S p e c i a lL a w . . . 40
Section 99. Authority to Decide and
Award on Negotiated Section I10. Suppletory Character of
Purchase .. 37 these Rules and Regula-
R e p o r t o n tions . 40
Section 1 0 0 . C o n f i r m a t o r y
Negotiated Purchase""" 37
38 TITLE III. DELIVERY AND INSPECTION OF SUPPLIES
S e c t i o n 1 0 1 . R e P e a tO r d e r s ' OR PROPERTY
ile 10- Direct Purchsse from Duly l-icensed Monufacturer l(ule 14. DeILUery
Section 102- W-hen Direct Purchase irom S e c t i o n 1 1 1 . Packing 40
Duly Licensed Manufac- C^-r:^-
uclulvll
1 19
L LL.
E l ^ . ^ ^ - " ; hJ ir lv; t+ " r . v J
^!LoPvrr
in frqca nf

turer be Made 38
Damage, Spoilage- or
Section 103. Canvass of Prices i n 40
Loss
Procurement from DulY 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 . 4I
Licensed Manufacturer"' 38
and Rule 15.Inspection and A c c o m p l i s h n t e n t o f Inspection
Section L04' Authorit.v lo Decide
Reports
Award in Procurement
from DulY Licen sed 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 . . . 4l
M a n u f a c t u r e r- ' . 39 Section 115. Submissionand Approval
of Inspection Reports ... 42
Agents or
ule 11. Procurement from Exclusiue Philippine Section 116. S u rprise and Selective
Distributors Irrspeetionsby the I.ocal
12
Section 105. When Procurement fronr Auditors
Exclusive PhiliPPine Rule 16. Articles Subject to Test
Agents or Distributors
May be Made 39 Section II7. Drugs, Chemicals and
Medicines 42
Section 106. Authority to Decide and 43
Award in Procurement Section 118. Paper and Paper Products'.
Sectron lr9. G.i. Sheets, Pipes, Rein-
from Exclusive PhiliP-
forced Steel Bars and
pine Agents or Distribu-
Other Alloys 43
tors..... 39
Section 120. Cerealsand Animal Feeds.. 46
.ule 12. Procurement from Gouernment Entities Section 121. Textile, Flags and Flag
Materials, Canvass,
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 G a u g e ,B a n d a g e s ,e t c . . . . 46
FhiliPPine Government Leather and Leather
Section I22.
Entities. 39 47
Goods
Section 108. Purchase through Foreign Sectron 123. Soapand SoapProducts... 47
G o v e r n m e n tE n t i t i e s 40
 TABLE OF CONTENTS viii TABLE OF CONTENTS tx

Page Page
47 Section 143. Transfer of Accountability.. 55
Section L24. Paint and Paint Materials..
Section L25. Wires, Telephones,Electric Section 144. Designation of Supply
Steel Cables, etc. 48 Officer 56
Section 126. Canned Goods 48 Section 145. Responsibility and Duty
Section I27. Inks and Adhesives 48 of a Person ImmediatelY
Accountable ..... . .. 56
Section 128. Lubricating Oil, Fuel Oil,
G r e a s e ,e t c .. . . 48 Section 146. Duty of a Person Primarily
Accountable . . . . .. 56
Section 129. Asphalt and Asphaltum
Products 49 Section 147. Accountabilityand Respon-
sibility on Buildings
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 and Other PhYsical
Certiiicates Structures 56
Section 130. Authorized Laboratones ... 49 Section 148. R e s p o n s i b i l i t y f o r R e a l
Q^^]:^-
uc!Llvtl
1 Q 1
1u a,
Annanlonno
r \!!!l ,U ar r we
o-d
ur r s
Rpipnfinn
^.!J!- '- rv' _
n. - f' Estate 57
Deliveries 50 Section 149. M e a s u r e o f L i a b i l i t y o f
Section I32. Waiver of Test 51 Persons Accountable Tor
Supplies or Property ... 57
Rule 18.Sampling of Articles Subject to Test Section 150. L i a b i l i t y of Security
Section 133 P r o c e d u r e si n t h e S a m p l i n g Asency 57
of Articles Subject to Section 151. Notice of Loss and Applica-
Test 51 tion for Relief. 58
Section 134. S a m p l e s , S k e t c h e s ,B l u e - Section 152. Additional Information in
prints, etc. .. 53 Certain Cases 60
Section 135. Penalties 53 Section 153. Credit for Loss 62
Section 136. Withdrawal of Rejected Section 154. R e s p o n s i b i l i t v o f the
f)eliveries. F A
d5 Directors of COA
Section 137. Storage Charges 54 Regional Offices and the
Section 138. Un claimed RejectedGoods.. 54 Provincial, Crty or
Municipal Auditors on
TITLE IV, UTILIZATION AND ACCOUNTING Request for Relief
Rule 19.Utilization of Supplics or Property Submitted to the Com-
--:--:-- A,-.1 :; f^-
llllssloll utl nuuru rvr
Section 139. Responsibility for Wasteful 62
Resolution
Use of Supplies or 63
Section 155. Central Record
Property 54
Section 156. Annual InventorY of
Qoalinn 1An Direct Responsibility for
SupPlies or ProPertY 63
Supplies or Property 54
l.i 1. Transfer of ExcessProperty Section 157. Role of the Auditor in
Section 55
Physical InventorY 64
Rule 20. Accountability for Supplies or Property Section 158. Receiptsof Issuances ...... 64
Section 142. P r i m a r y a n d S e c o n d a r y Section 159. Running and Test lnven-
Accountability for torY 65
S u p l i e s o r P r o p e r t y . . .. . . 55
 T A B L EO F C O N ' T E N ' | S
TABLE OF CONTENTS xi
Page
I n v e nt o r y i n C a s e s o f Page
Sectron f 60.
C h a n g e of Accountable Section 175. Withdrawal of Bids 69
Offrcers 65 Section 176. Opening of Bids 69
Section 1 61 . Property Clearances 65 Section I77. Evaluation of Bids. 69
Section 178. Basis of Award 69
TIfT-EV. D I S P O S A L OF SUPPLIES OR PROPERTY Section 179. When Bids or Offers
are Lower than the
Hrrfe 2| 'jeneral PolicY on Disposal Appraised Value 69
Section 1 6 2 - When Supplies or ProPertY
65 Rule 24. Sale thru Negotiatinn
s h a l l b e D i s p o s e do f . . . . . .
Sect.ion 1 6 3 R e sponsibility for the Seetion 180. When Neeotiated Sale Mav
Disposal of Supplies or be Done 70
Property 66 Section 181. Negotiated Sale Subject to
c -.^!:^- 1CA D^-^^--i}.;l;f,, f^- rh^
r)gULlUrl ru1. r!cJPvrrDrulrruJ COA Approval tv
Disposal of Real Section 182. Who Undertakes the Sale.. 70
Property, Buildings and Section 183. Who Approves the Negoti-
Other Physical Struc- ated Sale 70
tures . 66 Section 184. Transfer of Proper{y With
e ^ ^ +Li r^v-r r
r AK D.'hlin A,'nfinn ac. fhp fv u ^D -! r r! v^ rv \u+r L ^-
rsr
/v 1v ^v ,g ,r^ - - rt-
og!

Primary Mode of ment Offices 70

Disposal
166. Oth er Methods of Rule 25. Transfer Without Cost to other Gouernment Offices
Section
Disposal 66 Section 185. Transfer and Appraisal of
Unserviceableor Prop-
Rule 22. RePorting of Disposable Supplies or Property
eity iio Longer iieeded...
Section 16?. Disposal Procedures 66 Section 186. Who shall Approve the
Section 168. Forms to be Used 67 Transfer 70
Section 169. Responsibility of the
Provincial, City or Rule 26. Condemnotion
Municipal Auditor on Section 187. W h a t P r o p e r t y s h a l l b e
Disposable ProPertY 67
Condemned 7l
Section 170. Appraisal of ProPerty Section 188. W h o S h a l l D e c i d e o n
by the Committee on 7l
Codemnation....
Awards 57
Rule 27. Other Modes of Disposol
Ruie 23. Soie ihru Pubiic Auttion
Section 177. Invitation to Bid 68 Section 189. Donations to Charitable,
Section 172. Publication of the Invita- Scientific,Educational or
tion to Bid ...... 68 C u l t u r a l A s s o c i a t i o n. . . . . 71
Section 173. Bortd Requirement..-- 69 Section 190. Other Modes of Disposal
Section 174. Refusal to AccePt the A u t h o r i z e db v L a w . . . . . . 72
Award'Price.... 69
 TAI] I,I.I 0 F' (IONTF]N'|S xll

APPENDICES xlll
Page
Rule 28 P4vrnent and [)eluterY LGLI/GEN.
PaYment /)--.... 72 APPENDIX FORM NO,
Sectron fgl. I

Section f92. Sales lnvoice 72 "A" Annual Procurement Plan 01

Section 193. l)eliverY. 72 "8" Procurement Program o2
"C" Amendatory Procurement Plan... 03
Rule 29 l)ropping of Accounts "D" Amendatory Procurement Program...... 04
Section 194 R e l u r n o f R e P o r l s . . - - . .. 72 "8" Requisition and Issue Voucher 45(A)
Section 195 Dropping of Book Value t,1 "F" Purchase Request 05
"G" Purchase Order 06
TiTi,F, Vi MiSCELi,Ai.iEOLIS PROVISIO}{.SA|.ID "H" Report of Utilization o7
^ NI'f r'IOMT' A rr!II/I]\ I\IQ'FDI I/-'TII/1I\IQ
i\l_rtvlll\ lJ r l\fal I v D lr\L) r rlu\' I r\/rru
"I" Property Issue Slip 08
D-,t^ ?n
uv.
A.fi"..ilnno'.rrc Prrrrtrqiirnc ",t" Memoranclum Receipt ....-.- 09
llulg
"K" Semi-Annual Rejort of Suppliel
SecLion 196. Lease bf Spac"sfor Publrc
Use....
Section 19?. Disposal of Real Property
/,-)
u'u!:::::..........
::iln:ililihi:
10
30-A
11
and Improvements 74
"N" Propert-v Return Slip L2
Section 1 9 8 . L e ase of Ciovernment "O" Inventory, Inspection and Appraisal of
Spaces to Other l7-A
IJnserviceableProperty......
Entities..:....,.. 74
"P" Report of Waste Materials 61-A
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. . .. " " . I J
Sales Invoiee for SupplieVProperty...... 13
Section 200 Discounting of Rental
Rates 77
i-
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 t l

. Seclion 203. Transitory Provisions 78

Rule 3 L Administratiue Instructions

,Seci-ion 04 Establishment of an
Archival System 78
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. . .. - . 79
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 79
Section 207. EffectivitY 79
 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 item-
ized list prepared by the local chief exircutive showing
&he kind, estimated quantity, estimated cost, descrip-
 Suprlr rxo Pn<rPenrYMexeceunrtr Genen,tL Pcovtstc;i{s
2

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

tion of supplies together with the balance on hand, if
licensedas manufacturer,producer, regular dealer or
any, required by the local government for the ensuing
service establishment with reput,ableestatrlishment
fiscal year. The annual procurement program shall
for at least three (3) months prior to the public bidding
essentially be based on the annual procurement plan.
he intends to participate in
'Amendatoryt Prrcurement Plan- is the itemized list
'Cant)ass,
Sealed"is one wherein an offer is received
prepared by the head of the department or olfice
by the authorized oflicial in a sealed envelope or the
showing the required supplies in a fiscal year in lieu of
like.
those deleted, cancelled or substituted in the approved
oCare"
annual procurement plan. The amendatory procure- refers to the proper use and maintenance of
ment plan shall be supported bv a written justifica- supplies or property; the act of giving atLention,
tion. interest and safety to supplies or property.
'Amendatory Pru:urement Program" refers to the "Condemnation"is the act of destroying valueless
itemized list prepared by the general services officer or supplies or property by burning, pounding, throwing
local treasurer, as the case may be, for the approval of beyond recovery,or the like.
the local chief executive showing the required supplies "Custody' refers to the actual or constructive
in a fiscal year in lieu of those deleted, cancelled or possessionor control of supplies or property.
^--L-4:t--3^.1 :- +L^ - -l ,^l-, ^r v. 'v^EAu
q o r- r- rrr.uoqI r
q nrnnrrrompnf
lilILrDl,lUur,Etl ru UUG l,^
"DefectiueBid" is a bid which complies with the
program. The amendatory procurement program
advertised descriptionsand specificationsbut not with
shall be supported by amendatory procurement plan' the terms and conditions in the rnvitation to bid.
'Appraised Value'refers to the estimated value of 'Department
or Office"'is a principal sub-division of
disposable property after inspection taking into a local government unit defined in RA No. ?160 and
acccunt, its ccnditicn, usebili+-yand other faetors nationai offrcesauthorrzedto recerveaugmentation of
'Autaril,' is the decision of the Committee on Awards their supply requirement from the local government
as"to who among the suppliers shall get the order or unit concerned.
contract. qDisposableProperty"
is a property reported for
-Beyond Economical Repair'refers to the condition disposition by a department or office.
of the supplies rshen the cost of repairing beeornes
of)icnaonl'
-^f^-- |^ +L^ ^^l ^f -^-+:*- ---:.L -r.
u.lrlrvovo r LrLr o uv lllc aLu U.l yctl Lrrr6 wlLf t, allena-

prohibitive and disadvantageous to the government or tion of, or giving up of supplies or property.
when the cost to repair an item is over sixty per cent nEconomically
Repairable" refers to that condition of
$O%) of the acquisition cost- ec rut |n]^' pl i r^ros D 1-- --.L:^L ^r:ll L^ ---,
vr pr upcr uJ wlrlurl udrr sLrrl uc l-epalreo or
'Bidder's rehabilitated at a reasonablecost or that in which the
Bond' is a bond in cash, certified or
cashier's check or surety required of bidders before cost of repair or rehabilitation would not exceedsixty
they can participatc in any competitive bidding, to per cent (60Vo)of tbe acquisitioncost of the item to b!
guarantee in good faith the submission of their tenders repaired/r'ehabilitated. Changes in monetary rates
and acceptance of all the terms and conditions thereof. should be consideredin the computation bf cost.
 GsxeRALPnovtsioNs
.SuePLYANo PnoPnRfYMnnecnvnNr

event or occurrence "Inuentory' is an itemized list of supplies or

"EmergenCy' refers to any property on hand containing designation or description
*h;;;; ii" for suppliesor_propertyhas.become
"u"a
^^-=+:.--qllv rrrgertt or absolutely indispensable and of each specific article with its valuation.
;lfit;";;;;";ln'minent dangerto' or loss of' 'fe or "Issue Slip" is the document used as evidencein the
property- tranefer of non-consumable supplies or property from
the general services officer, municipal or Harangay
"Enornttty of Order" refers to that circunstance
property to be delivered treasurer, as the case may be, to a department head
*f,"."in the supplies or for issuance to the end-user.
proportion
the normal requirement or is out of
to the usual volume of orders'
"*.""d "ITB" refers to the Invitation to Bid.
needed'?
"Equipmenl' refers to all articles "-:tl::: "Locality", whenever'used in these rules and regula-
tT:^:'l"j:
individual or orga-nizatron..*lttn-9o :u.t- tions, refers to the territorial jurisdiction of the
lne Lerrrr rerurD r,u
identity when used or apphed' province of which the city or municipality is a compo-
adding machines, compuiers, printers,
*--.*,.iturs.
tJJ ye '!
-^-l
llcllu
- . 6 , +v .
Pal
F ^-
I vr
+9 rLl 9^ I \ . i f o + -v ^P v^r^. wl i f
^t^uvr
o^ Mqnilq Arpa it shall
items'
u"hi.l"r, weapons and other similar include all cities and municipalities wfthin the
"Excess Property" is a property no longer
needed by Metropolitan Marrrla Area.
a department or an offrce' "Loutest Complying and Reasonable Bid" refers to
sn,--^6)^hlo s,,.n/ip-so refer
DAPVtLvuuev
vwIJI've" - - to articies which are the proposal of one who offers the lowest price, meets
eonsumed in use, such as ammunition'
fuel' forage' all the technical specifications and requirements of the
or repair parts as are supplies or property desired and, as a dealer in the
;;;;", medicines, and such spare
articles and which line of supplies involved, maintains a regular
;";e ; repair or complete other
lose their identity in the process' establishment, and has complied consistently with
ii"t"tv
previous commitments.
nQon.eralBond" is a cornbination of bidder's bond
may be in cash' certrtred or "Minor or Ordinary Repoir" means repair merely to
urrJu performance which
cashier's check' keep a building or equipment in fit condition or use
without increasing its capacity or otherwise adding to
"Habltua|Delinquenf,'referstoacontractor/supplier its normal value as an asset.
with the terms and
*ho-iails to abide by or comply (2)
of his contract for two or more times "Major or Extraordinary Repair'refers to alteration,
;""dirit;t
wi'r,hina Pericd of one
(1) Year' addition, partition, extension, and other constrirction
addition made to or installation which materially increasesthe value or
"Improuement" refets to a valuable extend the useful life of the structure or equipment.
condition amounting
property of an amelioration in its
t^ rn^rc tnan mere repairs intended to enhance.its nNesotiatetlPurchase' refers to the procurement of
- - o - - - - - - -

or to adopt-it'for new ol turtber

;;hI;-, t""uty or utility supplies without public bidding undertaken for the
pnrposes. purpose.
'Immediate Accountability" refers to the accounta-
"Negotiated Sale' refers to a sale without public
or having cu'stodvof
bility of a perso"-in fottussion of bidding undertaken for the purpose.
supplies or ProPertY'
 SL:pi'Ly axn PRopenty M.uiacciliE:;"1 GeNeneL PRovtslorqs

'Non-contplying
Bid.' is a bid which does not comply property transferred to his department or office for
with the advertised deseriptions and specifications. ieeuance to the end-user.
"Non-Erpendable Supplies or Proptrty' or "Non- 'Property
Responsibility" refers to the obligation of
consumable Supplies or Properly" refer to articles an individual for the proper custody, care and
which are not consumed in use and which ordinarily safekeeping of property entrusted to his possession or
retain tlieir original identity during the period of use, under his supervision.
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 - 'Protest"
refers to the objection to a contemplated or
ments.
actual award.
"Non-Personal Seruices' includes, but not linri-ted 'Protest
Bond" is a bond in cash, certified or
to, repairing, cleaning, recl-ecola_t.inog r, . r e n t a l o f
cashier's check, or surety required of protestants
personal propert-v and furni.shing of nece-ssar.vrepair
against awar<is.
parts or other supplies as part of the services
-^_t^__^l
per rur rueu. "Pubiic Auction" is synonymous to pubiic bidciing as
"Obsolete Property" is a property which has iost iLs applied to sale of disposable supplies or property.
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 . "Purchase" refers to the act of procuring or
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 acquiring supplies or property for a price.
office. or completion of a project
"Purchase Order" is a contract between the local
"Offer" is a proposal invoiving one or more items in governrnent and the suppliers or dealers for the
a tender. delivery of supplies at a stipulated amount ani
"Ouerrun" is an excess over the quantity ordered includes, among others, quantity, period and mode of
delivery, unit and total price per item, and mode of
"Performance Bond" is a bond in cash, certified or payment.
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
"Real Property' or "Real Estate" refers to land and
to guarantee perfoimance of an ord;r or contract.
buildings and other improvements which are more or
"Personal Canuass" r'efers to a mode of procurement less of permanent structure and substantially
allowed as an exception to public bidding whereby adhering to the land with the intent of permanent
designated canvassers request price quotations from annexation.
at least Lhree (3) responsible suppliers in the locality. aD^^^-t
rrcpcuL /\rt(L(t
\-)^-D :-
rs a- rurm
f ,. ,
oIr negot,laleopurcnase
"PR' refers to pulchase request use in the requisi- whereby a local goirernment unit buys from the same
tion of supplies or property not to be carried in stock. supplier, the same items at the sarne terms and
^Procurementn refer.q conditions as the original purchase within three (3)
tn the acqrusition of supplies
or property, including non-personal services, by months therefrom.
written order or contract through bidding or negotia- 'R[V"
mezrnsRequisition and Issue Voucher use in
tion or by transfer under existing laws or regulations. the requisition of supplies or property carried in stock.
"Prirrtar'1 Accountability' refers to the accountability "Running and Test Inuentoryr"is an inventory of
of the head oi a department or offrce fc,r supplies or property made upon order of the local chief u"""rrtir,"
 Suppt.v ern PRoperrv Mnlinceul;xr GexeR L PnovrsroNs

'Surplus
at any time to ascertain the correctnessof the property Property'is a property no longer needed by
records of the unit. a local government unit.
'specification' refers to technical description of 'Tender'
is synonymous with proposal, bid or the
supplies or property being requisitioned or ordered, quotation for supplies or property offered.
which should be clear and complete, including if 'Terms
and Conditions" refer to other requirements
necessary, the specific uses therefor and how accepta-
not affecting the technical specifications and require-
bility thereof can be deterrnined.
ments of the supplies or property desired such as
'splitting" means division or breaking up of requisi-
bonding, terms of delivery and payment, and related
tion or order into separate requisitions or orders, of preferences.
^-^ll^- ^..--+:+i^- - -l l,u1 - -l r^t"u-u+l l-u o r *G, v' o ' , n i r l .otriou qnd/
q q
slfld.llct quolrurulgD 'Tolerance"
^-
Lrl
:-1,.^^
rllu L{us
- ^P-l -, r^ , , - l
q v v cr
+l-^*^^f
utrcr Gur
hu J" rhrir-SLror v- r o"f hnritioc is the specified allowance for error in
'standard"
weighing, measuring, etc., or variation from the
refers to a gauge '.,trhich has been standard or given dimer,sion,weight or the like.
established by authority, custom or colnmon accep- oUnderrun"
tance as proper and adequate for a given purpose. refers to the deficiency in fhe quantity
-suitable ordered.
Substitute- refers to that kind of article
'Unseruiceable
which rvou-ld serve substantially the same purpose or Property" is a property that is not
produce substantiaiiy the same resuits as the branri, 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
type, or make of article originally desired or requisi- beyond economicalrepair.
tioned.
"Utilization" refers to the act of employing,enjoying,
'supplemental Procurement Plan or Procurement applying, converting supplies or property for the
Program" is the itemized list showing the required llrrpose for which the same are acquired.
^--*-.l:^^:- ^ C-^^l .,^6' 6 ^+ ^^.'---l in lho o*-rrql ^r
DUl,PTTLT rrr (r rrr'Ldt
JUui
r.v!
'Winning
amendatory procurement plan or program. Bidders' are bidders who have received
awards of contract or orders,
''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 Rule 2. Standardization of
to dealer, bidder, offerer, seller or contractor. Supplies or Property
"Supplies' or'Properfy" includes everything, except
Snc. 5. Prxurement of Supplies or Property Certified
real property, which may be needed in the transaction by the Bureou of Product Standards.-To ensure
of public business or in the pursuit of any underta- maximum and efficient utilization of government
king, projec-t-, or aetivit-v, whether in the nature of
for
nesources,LGUs shall limit their purchases of supplies
equipment, furniture, stationery, materials
or property from Bureau of Product *Standards (BPS)
constructior. qFi personal, property of any sort,
including non-personal or codtractual services such as
certified products in accordancewith the Joint Memoran-
the repair and maintenance of equipment and furni-
drrrn f,i1sular, dated October 1, 1987, issued by the
ture, as well aa trucking, hauling, janitorial, security, Department of Budget and Management, Depar[ment of
and related service*. Trade and Industry and the Commis.sion on Audit.
 S uppr,y e,r'n PRoperrv MeNrcnuFiMT Acqulsttlox or Suppl-lesoR pnopnnrr- 1i

For this purpose, it shall be the duty of the general services offrcer or local treasurer, as the case may be,
services officer, municipal or barangay treasurer, as the procurement plan of their supply requirements foi
the
casemay be, Lo maintain and make referenceto an up- ensuing fiscal year.
dated list of PS Quality Mark Licensees and list of
importers with Import Commodity Clearancewhenever Snc. 8. Annual procurement program._On or before
procurement of supplies or property is to be made. the fifteenth day of July of each year, the general
services offrcer or the local treasurer, as the case Lay be,
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 shall prepare for the approvarof the rocal chief
mandatcr-v to procurement of supplies or property under an annual procurement program for the ensuing "*".rltiuu
extreme necessityreferredto in the SecondParagraphof fiscal
year which shall contain an itemized quantity of
S e c t i o n8 8 , R u l e 8 , h e r e o f . sirpplies
or propert5l needed for the entire fisrcrl .-,.o, .^*-t^.-
aescriftion thereofa-sto kind, 0"";;;;^#;#;;f - ,:i:
TITLE II - ACQUISITION OF SUPPLIES estimated cost, and the balance on hand. The-total
OR PROPERTY estimated cost of the annuai procurement program shall
not exceed the total appropriations authorized for
Rule 3. Procurement Plans and the
Programs acquisition of supplies or property.
Snc. 9. PurchasesCouered,By Approued procurement
-Snc.6. Coueroge-.-Thi-sTitle shall cover acquisitions ID -tuEturrl._DxcepL
^---* n -
ln case ol emergency purchases or
of supplies or property intended for the following: where urgent and indispensable needs could
not have
a. operation of the local governments; been reasonably anticipated, no purchase of supplies
or
property shall be made unless included i.,
b. prosecution of infrastructure projects by admi- o. .or,"red by,
an approved procurement program.
nistration solely funded from local funds;
e-^ 1n 'r'.'
c. prosecutronby admrnrstratronof natronai fundeci v&i.. rv. rn -rut.LurLterL
- f
agatnst Lonuersrcn ol Cosh Into
infrastructure pro3'ects; supplies'-The conversionof excesscash into supplies
is
prohibited except tc the extent of the kind and
d. prosecution by administration of foreign assisted irrantity
specified in the approved procurementplan.
infrastructure projects; and
e. prosecution by administration of infrastructure S""._ 7I. Supptementary procurement plan._At any
..
projects funded from local donation. time durir_rgthe fiscal year, heads of department_s
or
offices may prepare and submit to the general services
Where the release of funds for Sub-Paragraphs(d) and officer or local treasurer, as the case may be, for
(e) is accompanied by specificinstructions, said instrue- the
approval of the local chief executive a supplementary
tions ma;, be followed insofar as the-v do not direetl.v procuremeni pian to cover suppiy or property
contravene existing iaws. These rules and regulations require-
of his department or office not otherwise inciuded
shall have suppieiory effect in these cases. T"1t
in the annual procurement plan.
Snc. 7. Annual Procurement Plan.-At such time as
may be prescribed by the local chief executive, heads of S-t" 12. Supplementary procurement program._
-_
departrnente or offices shall eubmit to the general Within a reasonabletime upon receipt of the ,rrpll"-"n_
 t2 Suppr,vrNn PnopenrvMrxecauErs AceulsrtroNor Suppr,rsgon Pnopsnry 13

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.
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 depart-
ment or office in lieu of those deleted, cancelled or
substituted in the approved procurement plan. Amenda-
tory procurement plan shall be supported by a written
justification.
Sc. 14. Amendatory Prrurement Prograrn.-Within a
-^^^^-^Ll^ +e ir*| !^E ,.*^- -^^^:^+ ^f +L^
Iliattt.rlraure uPurr r('LgrPU ur urc
Rule ,1. Requieitiorr of Suppliee
or Pnoperty
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.
Snc. 1.8.Officers Authorized to Drout Requisitions.-
Rcquisitions shall be drawn by the head olthe depart-
ment 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
^-^-,l^+^* ir^nrh'+r, ^-^ *^ L^ --^^l
aulslruawlJ Prv!qs- yL vlter vJ arv t,.., t li tlttts(l.

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.
Snc. 15. Prouision for Contingency.-ln the prepara-
tion of annual'procuremerit plan, a maximum of fift,een
per cent o5%) of the estimated requirements may be
Src. 19. Approual of Requisillons.-Approval of the
requisition by the head of the department or office
i
concerned who has administrative control of the appro-
p_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
l , l
such supplies are listed or included in the annual
[;
*:, procurembnt plan and the maximum quantity thereof
! .

provided for contingency and miscellaneous items. This doeg 4ot.exceed the estimated eonsu-piiotr colespond-
shall take care of the requirements which could not be lrg to a programmed three-month plriod. proitded
onliainolorl
s..4e-lre9w
ar rloG-anl ittrino fho nranorofinn nf fha nlqn
furtlwr, That nothing herein contained shall be corrstrued
as auth-orizing the purchase of furniture and equipment
Ser. 16. Separate Prrcurement Plans and Progroms for ror stock purposeg.
Supplies or Property, Non-Erpendoble Supplies, Non-
Persond! Services, and Mdterials far Infrcstructure Purchases_ bv
_J baransev.s innlrrdino t-hnsp nrrflrn-i-oJ
essrrvrr&gu

Project.-Separate procur€f,ent plans and programg under Section 391, Paragraph (a), Sul-paragraph lB, of
ghall be prepared for supplies or property for the opera- RA No. ?160, shall be made only upon duly approred
requisition.
tion of a department or office, non-expendable suppliee,
non-personal services, and cuppliea or property intended _ The punong barangay shall approve the requisition in
for infrastructure project. the care of barengaye.
 I4 Supply aro Pnopumy Mnru,rceueur AcgulsnloN or Suppr-lesoR pnorsmy t5

Sp:c. 20. Certificotion by the Local Budget Officer, Sec. 23. Statement of Deliuery period._The
Accountant, and Treasurer.-Every requisition must be requiaitioner ehall state with definiteness and certainty
accompaniedby a Requestfor Obligationand Allotment the period of delivery desired so as not to leave doubt
(ROA) showing the certificafion of the local budget when the supplies are needed. Statements of delivery
officer, the local accountant, and the local treasurer that period such as 'immediate delivery", .as soon
an appropriation thereof exists, that the estimated 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
amount of such expenditure has been obligated, and thnt imports or without stating a particular pe.ioJ shalr be
funds are available for the purpose, respectiveiy. understood to mean seven (?) calendar days after
In the case of barangays, every requisition must be receipt by the supplier or contractor of the
furchase
accompanied by a request for obligation and allotment order or contract.
sho.+ing the certificaf,ion of the following:
- Sec. 24. Speciiicatton of Supplies or property._The
a. the chairman of appropriationscommittee of the description an<i specification of inu supplies'or jroperty
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 called for in the requisition shall inclr:de onlv the
therefor exists: 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 "
b. the city or municipal accountantthat the amount weights shall be stated in metric system except those
has been obligated; and
lupplies or property which can better be describ.d i^ tt
c. the baraneay treasr_rrerthat. funds are avai!able. English s5rstem. "
Snc. 21. Forms to be Used.-Requisitions shall be The general services officer, municipal or barangay
accomplished in the forms as follbws: treasurer, as the case may be, shall be responsible
for
the correctness and accuracy of the specifications
a. for supplies carried in stock - Requisition and or
technical descriptions of supplies or property
Issue Voucher [General Form 45(A) as amended to be
1,.I4!ol^ -l
purchased, whatever is the mode of proc,r.ement fn
--
tJ JhJ, AtLrI
avoid delays that could arise from any ambiguity.
b. for supplies not carried in stock - Purchase Snc. 25, Filing of Requisitionsin Aduance._Heads
Request (LGU Form No. 05). - of
departments or offices shalr file their requisitions
in
Sec. 22. Number of Copies and Their Distribution.-- advance to allow procurement thereof tirough
the
RIVs and PRs shall be prepared in not less than three (3) normal process.
copies t.o bredistribr-rtcd a,. fo!!ows:
Src. 26. prohibition Against Sptitting of
a . the original copy to be attached as supporting Requisitions.-Except in case of requisitions of
srfiphes
paper to the voucher prepared to effect the pay- or property through emergency purchases, ."qrri"iiio.ru
vnpnf nf tha orrnnlioc ov nrnnorfrr v J nrna"-^,1. fOr item-s nppdorl far oo
L q ^e1r r, ^ri^r^- ----^ L
Prv9qrgu, qu<rrtEr fuusL te consolldated_
There is deemed to be when it is resorted
b . a copy to the local general services officer, mu-
to in order to evade the"fhtti.,g
required approval of higher
nicipal treasurer or barangay treasurer, as the
authorities or circumvent control measures provided
case may be; and for
in these rules and regulations. The follo*i"g-".u
c. a copy to the requisitioning department or o,ffice. illustrations of splitting:
 16 Suprly exo Pnornnw Menrcnnmn
AoetnsmoN or Suprt.reson pn<rsarrr I7

a. non-consolidation of requisition for one (l) or treasurerand barangay treagurer shall exercise said
more items needed at or about the same time by function for the municipal 6nd barangay government,
the requisitioner; and respectively- The offices of the general sl..'ices officer,
b. issuance of two (2) or more purchase orders based municipal treasurer or barangay t ersrrer, as the case
on two (2) or more requisitions for items needed ma{'ber shall provide the recisia.y secretariat services
at about the same time by different requisition- to the cormrnittce on Awards constiiuted in their respec-
ers. tive 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
Rule 5. General Policies on Procurement
who shall, among others, keep records of the minutes
e-^ on and other proceedings of the Committee.
usu. 3,. ID 'U, L
UlL; L^ L D;)):--
DLlLaLtfrE
-^
Vn
tL^
Lrac
D-.'-----
f rarrSuly p) tt u^ u) ^e ^.c
vl
tTho
Procuremezt.-Excep+" as c+.,her.*iseprovided herein, Snn aO r,ec vf av ^r r^.^r t; .t L. ^. .-c c ^-
ura
A-..--r- mr
rllefe
r
Snall
rr r
De fn
acquisition of supplies or property by local government gvery local government unit a Committee on Awards.
units.shaii be through competitive public bidding. Except as provi<ied herein, or in case of pro",rr.-er,t
through eqergency purchase, or when the authorir"tior,
Snc. 28. Other Modes of Procurement.-Local is specifically vested by law to another body, the Com-
government units rnay make procurement of their supply mittee on Awards shall exercise exclusivejurisdiction
or property requirements without public bidding to
decide the winning bids and questions of awards on
t-hrough any of +-hefo!!o.*ing modes applicable in the r.I ucur erl'en_r,ano orgposal, ot_::p!!"s
I l .

or p ro pert-y.
circurnstances, as provided hereunder:
_- Sr9. BI. Compsition of the Coiiitiri on Award.s._
a. personal canvass of responsible merchants; The committee on Awards shalr be composedof the local
b. emergency purchase; chief executive as chairmen, the locar treasurer, the locar
accountant, the local budget offieer, the local general
c. negotiated purchase; servicas officer (io eese of nro.-,inrj!. r-.,1 ^:a:^-\ - r .!
d. direct purchase from manufacturers or exclusive headof office ;";;;;;; ;;;;il;;;J'fi;"#
distributors; and or supplies are"; being procured, as members. tn a
e. purchase from other government entities. head of offrce or department would sit in a duar capacity,
"asu
or when the requisitioning office is a natiorral glrrern_
It shall be the responsibility of the general services ment agency located in the l-ocdl government ri_rritand
offrcer, municipal or barangay treasurer, as the case may which supply or property, requirement is authorized b;r
be, i.o reconm€nd io the Qs"t'niit€e on Awardsii,ocai law to be augmented by said local government unit,
Chief Executive upon whom approving authority has member of the sanggunian elected from among its
been vest€d by RA No. 7160 the nodes of procurement members shall sit as a member.
provided for in this section to be adopted in each
particular case. The Cornvnittee on Awards at the barangay level shall
be,the cangguniang barangay-
SEc. 29. Procurernent Organization.-ln every province Sec. 32. Prohihition of Nationat Official From Sitting
and city, the oflice of the general services offics shall es Menl.bert'of the Committee on Aiaard,r._U.,a".-rro
exercise the function of acquiring lbr the province or city circumstance shall an officiat of trre nationar government
all its supply or property requirornents. The nnnierpal git as a member of the Committee
on Award"s
 l8 Suppuy e-'voPnopenrv MrlecexEru
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 QA 1)trn.rtm in lho f\^-^:tt^^
vsv. ur. ysv' s.r. ... L..s vvtt,LrftavLcc
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 govern-
ment 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-
Acqursrtlor.r or Suprups on Pnoppnrr 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
^- A...--)^ tT\--^ Snc. 38. Call for Bids--When procurement is to be
uta r\utu, [rJ.-t wu-
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 advan-
tageous to the government shall be reserved-
Snc. 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 r€a€on 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
 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 servicesof-
ficer 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 bid-
Unless 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 catego-
ries.
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 agen-
cies from dealing with the government'
Snc. 43. Duties of Bidders--Bidders must carefully
''1"' ^- u-rrlt> arttl -t'""'tiLivtrs
stutlv - -.:-^,--.--.r'
rn the call lor bids. In case of doubt, they may ask for
clarifrcation so as to preclude erroneous benders' Every
Acetnsttlolr or Stlppueson PnornHry 21
bidder is chargeablewith the knowledgeof ali terms and
conditionsof the call for bid and assumesall risks atten-
dant thereto.
Bidders shall accomplishbid forms in as many copies
as may be required in the call for bids, preferably type-
written, 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
ativertised
himself to abidr. by the terms and conditions of the call
for bids as adve-',ised.
 Suppt Y ,wu PRonenrYMrrN*cnuer*r
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 govern-
ment 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-----
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 other-
wise specified in the call for bids, all quotations shall be
for brand new fresh commercial stock supplies or
rranarlu
P! vPEr 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 disre-
garded.
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,
Acqrnsnror or Suppuruson Pnopsnn 23
reports of analyses, catalogs, literature, or sketches as rt
may deem necessary under the circumstances.
Snc. 53. Identification of Somples.-Samples submit-
ted when required shall be properly identified- Refer-
ence 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.
are tn he Q&nvn.
u 1A
ur. pDL;u) n^ ^- D--- -j lr----, A,r 6,
utl Dr urtu-tyufrleg lJ|ngr 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;
for all claims of infringement "t"tt
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
scheciuled date of opening of bids, the Committee on
Awards may schedule another bidding following the same
proceciurcs herein prescribed.
Snc. 58. Second Failure of Public Bidding.-If there is
a failure of bidding for the second time, the Committee
on Awards may recommend the procurement through
negotiated purchase in accordance with these nrles arrd
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 un-
opened.
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 munici-
pal 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.
Acgurslrlow or Supeues oR Pnopnnry 25
Sec. 64. Unsigned Bids.-Bids submitted which are
not signed shall be totally disregarded and declared as
"No Bid'
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 specifi-
cations or technical requirements of the supplies or
property desired be waived.
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 advis-
able 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 conclu-
sive 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.
 Suppr,v rNo PnopenrY Mrxlcsunln Acqurslrrolr or Suppues on pHopEnry

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

lhe following factors, among others, shall be considered
bidder or bidders who offer the most advantageous
n nnaking the award:
tenders to the government shall be notified o1 the
a. conformity with the specificationsin the ITB; acceptanceof their bids. The lo.singbidders shall likewise
b . price quoted, considering the Flag Material Law be notified accordingly.
(CA 138), as amended,wheneverapplicable, and
Soc" 71. Award of Contracr.-Awards of contracts for
other laws and policies pertinent to procurement; the supply requirements of the government shall be
c . when time is of the essence,the bidder who offers made by the Committee on Awards.
to deliver within the period stipulated in the in-
Snc" 72. Protest Against an Award -A losing bidder
vitation to bid shall be arvarded the contract,
--^--:l^l rL^+ rL^ --:-^:- -^+ .^-^}ll .' may frle a protest with.the Committeeon Awards again.3f.
pluvrucu LlldL Lllc PIrLg lD lfvu urrrcqevrrqvrJ
L:-L^- +L^- +L^ l^.,,^-+ ^ - i ^l o9 !
its award or decision within ten (10) da_ysfrom the date
lltSItGr Lrrqlr Llrg rv wtDv Pr v^ f^froe- ro ' Iv. u r
the winner was announced. The protest shall be in
all things being equal, the bidder who offers to wrifino hqca.l n
v rnr i'ctifi-kl^
J uow.rrovre
-*^,,-I^
5,r vurruo
^-l
dttu
^-:
dLcull-lpallrgu
- r

supply the whole quantity shall be preferred in with a protest bond, either in cash, certified o; .."hi".'"
order to obtain uniformity in quality, tensible check, or surety bond, in an amount equivalent to ten
strength, color shade, etc.; and OO%) per cent of the total value of his tender. Within
seven(7) daf's from receipt of the protest,the Committee
e . reliability of bidder as a supplier or contractor. ^- 4 , , , ^ - l ^( r 5 ^L^lr ----l^- ^ r- . .
vrr nwdr stli1'tl I ejtuel a uf-rcrslon.
Snc. 68. Release of Bidder's Bond.-Immediately upon
he declaration of award to the lowest bid or the rejection Sec. 73. Forfeiture of Protest Bond.-"lhe protest bond
f all bids offered, bidder's bonds of .the unsuccessful posbedby a protesting bidder shall be forfeited in favor
,idders shall be released. The return shall be indicated of the government should the protest be found to be filed
onspicuously on the tender to be signed by the bidders only to prejudice the awardee.
ck-nowledgrngthe rqttrrn of the hond On the other hand-
Snc. 74. Issuanceof Purchase Orders or Contract.-
h 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
Immediately after the cornmittee shall have decided the
,roperly receipted and the same may be released only
winning bids, a purchase/letterorder or contract shall
rpon his entering into contrac{ and filing of a necessary
be issued to winning bidders. The following shall clearly
erformance bond.
appear in every purchase/letter order or contract a.side
Sec. 69. Diuision of Award.-Division of award may be from the other requirements prescribed by existing laws
eade only in either of the following instances: o-J
orru -^-,.1^+:^-^.
r 95 Utd r/r(rlfo.

a. in case of tie offers and.the supplies are divisible, a. office to which the account shall be charged and
the award may be divided equally as far as prac- the requisition nunber;
deatrle unless the interest of the service demands
that it should be given to only one dealer; or b. name and address of the supplier or contractor:
b. in case the lowest bidder offers to supply a c. offrce to which the delivery shall be made;
limit€d or partial quantity only, in which event
d. complete descriptions and specifications of the
the balance nay be awarded to other acceptable
supplies or property and all other inforrnation
bidders in the order of advantage of their offer.
i8 Suppr-v exn Pnopenty Mex,rcemuur Aceulsnrox or Supplres oR pnopeRry 29

and data needed to enable the supplier, COA; b. when failure to make delivery is due to an act or
inspector (if applicable), and others concerned to order of the government; or
determine the nature and quality of the jt"-s
c. otherjustifiable reasonsbeyondthe confrol of the
purchased;
contractor or supplier.
e. provisions for penalty in case of late or non- Provided, That the request for extension of delivery
delivery; time is made before the term has expired and recom-
f. qrrantity and unit price; mended by the Committee on Awards and approved by
g. period of delivery; the local chief executive
:
h. shipping terms and conditions and other cotldi- Suc. 78. Reduction of euantity._Amendment by
tions of delivery; reduciion oi the quantrty called for in the purchase order
or contract, may be aiiowe<i provided the supplier,s
i. date of effectivity and termination of the con- request is based on -iustifiable rea.sonrs and the r.earriei_
tract: and tioning department or office , offe.s d;
j conditions regarding importation, if any. 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.
The date when the purchase/letter order was received
y the supplier or contractor shall be indicated clearly. Sec. 79. Substitu,tionof Supplies._Amendment by
subsiitui,ion c t suppiies or proplrty calred for under the
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 purchase order or contract may be approved by
lontroct.-The purchase order or contract shall be the
cornmittee on Award if the interest of the^governmlnt
eleased only to, and signed for by, the duly authorized is
not prejudiced and the items offered as substitute
epresentative of the awardee after posting the perform- are of
equal or better in quality and the contract price is
nce bond. not
increased by reason of the substituhion.
Sec. ?6. Performance Bond.-Performance bond shall Sec. 80. Price Adjustment.-The contract price may
e frxed at ten per cent OO%) of the value of the contract be
adusted in cases, when at any time during the
r purchase order. However, in case of importation and effecti_
vity
he same is to be financed by.the government, perform- ^of the contract, the government shJuta i-poru,
modify or abolish any tax, custom duties, li"ersel
nce bond may be increased to twenty per cent QO%) l__
posts, fee, or other similar charges,or enact, amend
epending on the reliability and integrity of the awardee. or
repeal any law or decree. which worrld directly affectlhc
A purchase order or contract involving t€n thousand purchase order br contract, subject to the appio,ral
oi if,"
esos (P10,000.00) or less need not be covered by Committee on Awards.
erformance bond-
_ Snc. 81. Competition Between Local and, Forcion
Sec. 77. Extension of Time to Deliuer.-Request for Products.-When there is a cornpetition bet*ee"
ioc'ai
xtension of time io deliver beyond the period stipulated and,a product coming frtm a foreign couniry,
l::gTt
preterence should
r the purchase order or contract shall not trc granted -be given to the philippine product
unless philippine
rcept in the following cases: -th9 Rrice of the p.odoct
price of the fqreign product by more than^nn"""
"*"."d"-ih"
f f SZf
a. force majeur+. per cent.
 30 Supplv nxu Pnopenf,y M..ri\^cEMl:l.tr Aceutslrloru or Suppuus oR pnopeRry
3l

Rule 7. Pnocurement Thnough Pereonal 2. municipalities outside Metroporitan Manila

Area:
Canvase 2.1 first class sixty thousand pesos
(P60,000.00);
Sec. 82. Canuass and Atuard -Upon approval of the
Committee on Awards, procurement of supplies or 2.2 secondand third class _ forty thousand pesos
propert-y may be effected after personal canvass of at (P40,000.00);
least three (3) rcsponsiblesuppliers in the locality by a
2.3 fourth class and below _ twenty thousand
committee of three (3) cornposedof the local general
servicesofficer,'or the municipal or barangaytreasurer, peso.s(p20,000.00).
as the casemay be, the local accountant,and the head of 3. barangays in cities and in Metropolitan Manila
oifice or tieparimenl florwhose use the suppiies are being Area - ten thousand pesos(p10,0b0.0o);and
.-'
IJr()cureu.
'TiL^ ^ ^ ^ . , - - -q N ^f --:^^- ^r +L^ L^------- t^-^^r ^L ^rt L-
4. all other barangays _ five thousand Deso.s
I f rc ro I I I ur (rt,
pr rLrD Lrrc ual attEay reyel sllall lrc (P5,000.00).
conducted by a committee of three (3) composed of the
barangay treasurer and two Ql members of the The governments of the Metropolitan Manila
Author_
sangguniang baranga.vto be designated by the punong ity, the AutonornousRegionin Muslim Mindanao
and the
barangay. Cordillera Administrative Region shall, for the Durnosc
Abstract of the canvasSshall be prepared by the office of these rules and regulations, fall under tt u .at"go.y
oi
of the general serviccs officer, municipal or barangay a first class province.
treasurer, as the case may be, and authenticated by the The phrase 'all items in any one month'means
canvassers. that
the total purchases thru personal canvass of
,il tt u
The award shall be decided by the Committee on departments or offices in the local eovernmpnt
unit
Awards. concerned shall not exceed the limitations prescribed
herein.
Sec. 83. Limitations of Procurement thru Personal
Canuass--Purchases through personal canvassshall not Sec. 84. Duty of the prrcurement Officerson purchases
exceed.the amounts specihed hereunder for all items in thru Personal Conua.ss.-It shall be the duty
any one (l) month for all departments or offices of the
general services officer, municipal
combined in the local government unit concerned. +-^^-----
o r b a r arrguy
urr.r,Drrrer, t
as Ene -
case'may be, to ensure that procure-
l. Provinces, cities, and municipalities within ment of supplies thru personal canvass shall
noi exceed
the Metropolitan Manila Area: the limitations prescribed in section g3 hereof.
For this
I t fircr o^'l -^^^-J ^9 rlq---o- ^u t-r -g L . ' - , 1 * ^ , 19 q fifl.' purpose, they shall keep and maintain
-.r r.rou qrtu -gLvlrq
-
ttgrrul rtrgt complete recorcis
thousand pesos (P150,000.00); of all purchase orders effected thru personal
canvass.
Every purchase through personal canvass shall
1.2 third and fourth class - one hundred thou- bear the
sand pesos (?1OO,O00.O0); certification of said officials to the effect that the
and current
purchase under consideration has not
1.3 frft,h and sixth class - fifty thousand pesos exceeded the
prescribed ceilings.
(?50,000.00).
 32 rNo Pnoperry Mr,Nrrcnuerr
St-rppr-y
Aceulstrlolv or Sun'l.r R.soR?ncllnlrry
33
Rule 8. Emergency Purchases
Sec. 88. Canuassof prices in the Lxality of at
Least
Three Suppliers in Emergency purchase._Canvass
prices shall be conductedof at least three (3) of
Snc. 85. When to Mahe an Emergency Purchase.-In suppliers in
the locality to secure the lowest price obtainable
case of emergency where the need for the supplies is at the
time of the purchase.
exceptionally urgent or absolutelyindispensableand only
to prevent imminent and real danger to, or loss of, life or Under extreme necessity when it becomesimpracti-
property, local government units may, through the local cable for the general seivices officer, -ori.iiui
o.
chief executive concerned,make emergencypurchasesor barangay treasurer, as the case may be, or thei-r
drly
placerepair orders, regardlessof amount, without public authorized representatives,to conduct canvass p.i.",
J
bidding. in the localitv, t.he canvas,.q n.at-, l-^ -^r^ ,,,.lL:- 4!=
mediate
Q-^
UDL-
OC
ou.
f :^;.-.:^^^
uLrrL..uLLr)tt:r
^C
ul
f,t---
E trtet tgrlcy
n t
rurcngsgs._
cialor employel"i.i"ii."* r,*; il;tr,;;;;;H ";;;#
;;i::, ;:T:j' -l]i' #
Deliveries under emergencv purchases or repair orders i*irhij,H;;'ii
! r r s D u p p r r e r sc a n"""J-g
t h ^ ^ . , ^ - l : ^ - ^
v a s s e or n t h e s a r d v i c i n i b y
shall be made within ten (10) days after placementof are less than
three (3), purchase of the supplies may
the same. The supplies procured must be utilized or still be made
from the most advantageous offer and
availed of within fifteen (15) days from the date of the obtaining
conditions shall be fulry disclosed and indicated
delivery or availability. in the
abstract of canvass; prouid.ed.,
further, That the quantity
Siic. 87. fufandatory Requisiies oi Emergency Pur- procureci shaii be sulf rcient to rnect t,he
emergen.y onJ in
chases.-Under no circumstance may emergeney pur- no case shall the total amount exceed Ten
Thousand
chase be resorted to unless all the following conditions (P10,0O0.00) pesos in case of provinces,
cities and mu_
are met: nicipalities and One Thousand (pl,000.00) pesos
in the
case of barangays. If the canvass of prices
a. the need for the supplies or repair is exception- can not be
g.!!,-'rrgent or abs+!ute!i-:ndispensable and cnly made in the official canvass form at the time of nrrrche"o
it shall be the duty of the official or employ""
to prevent imminent and real danger to, or loss *ho .rrud"
the purchase to make a report of and certifv
ef, life or property; to the
canvass in the ollicial canvass form, attachini
thereto
b. there is no material time to procure the supplies the unbfficial canvass form.
through public bidding;
Snc. 89. Authority to Decid,eand. Award on Emergency
c. appropriations therefor exist; Purchases.-The authorit-v to rlecide an<! arryai
d. the estimatcd amount has been obligated; emergency purchases is vested in the local chief "*
execu_
tive upon recommendation of the general
e. funds for the purpose are available; services
officer, the municipal or barangay treasurer,
f fvl r. r-u --i^^- ^f +L^ -,,^*t:.-- 3^ l-^ ^-^^,--^l ^-^ rL^ 'h-., L^
as the case
l,r.veo vr Lrrc DuyprtE:! tu rJg pt t LuI v(l dt t Ltrc UTqJ L'8.

lowest obtainable in the market at the time of

Sr.:c.90. Report of IJtilization.-Immediately after the
the purchase; and
supplies property procured through
g. the supplies to be purchased are not available _or-
purchasehad beenconsumedbut not latci than " - " thr"ee
. g " r , . (3)
y
from any of the store rooms of the local govern- days upon the expiration of the fifteen (15)
ment concerned 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 35

tioning departnrent or officc shirll subrnit a Report of

fltilization (l,GU Fornr No. 07) ldrlrosstd to tht krcal that the same could not be done through the
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 , regular course without involving danger to, or
municipal or lrarangiry trt'a.surer, as thc case may be, loss of, life or property;
containing. iirnong others, tht' following f- a certification of the provincial or city general
a. date rvhen the strpplies or property were services officer or the municipal or barangay
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 treasurer, as the case may be, to the effect that
the price paid or contracted for was the lowest at
b. exact location or address where supplies or the time of procurement;
propert.v r.r'crcdelivered.
g. a certification of the local budget officer ns to the
The report mu-st tre supported bv RIVs signed for by existence of appropriations for the purpose, the
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 local accountant as to the obligation of the
grrll)nq
amount involved, arrd ihe local Lreasurer as Lo
The auditor conccrned shall immediaLely be furnished the availability of funds; and
u'ith a cop,v of said report for his guidance in audit. h. the abstract of canvass.
The Report of Utilization for purchases of supplies Sec. 92. Depository of Confirmatory Reports.-The
,,^l^- +L^ Q^^^^J D^-^--^^L ^t Q^^r:^- oo ^L ^tl L - - ^ - : - : - - l - a r l I n
urrucr Lrrc ucLvrru r dt d6r (tptt uI \fEt-Llutl oo sllall ue prg_ ufrEr[ar copy or LIle approveo uonlrrmatory Keport,
pared b.v the official or employee rvho made the emer- together with all the attachments, shall be filed with the
gency purchase dul.v noted by his immediate superior and disbursement voucher prepared for payment of the items
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 procured. All members of the Committee on Awards
the above-enumerated information, the date, time, place shall also be furnished with a copy.
and particulars of the emergenc),
.Snr: q3 l<rnction for Non-Ccmplicnce. Withcut
St:r'. 91. Confirntotory Report on Entergency Purchase. prejudice to criminal prosecution under applicable iaws,
-Immediately after Lhe emergency purchase is made, the local chief executive, the head of the department, or
the head of the requisitioning department or office shall the chief of office making the procurement shall be
draw a regular requisition to cover the same which shall administratively liable for any violation of, or non-
contain by attachment the following: compliance with, any of the rules and regulations
pertaining to emergency purchases which shall be a
a. compiet€ ciescriptions oi the suppires or property ground for suspension or dismissal from the service
acquired or the work done or to be performed; pursuant to Sectioir 36g of RA No. 2160.
b. by ',vhom furnished or executed;
c. the unit price and the Lotal contract price; Rule g. Negotiated purchase

d. the date of placing the order and the date and

tirqe of delivery or execution; Snc. 94. When to Mahe a Negotiated Purcho.se.-In
caaes where public biddings have failed for two (2)
e. a brief and concise explanation of the circum- consecutive times .and no suppliers or dealers have
stances why procurement wa6 of such urgency qualified to participate or win in t,he biddings, the
 Acqtnsltrou oF SuppltEs on pnopenry 37
Jb SL lrt.r' ,rNtr Puot'uKrY M^NA(;UMENT

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

Comnrittt't' on Ar,r'ardsshall attest to this fact and rnay basis for negotiation. The original of the abstract shall
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 betattached to the contract to be entered into by the local
gent'rirl scrvict-s offict'r, municipal or barangay treasurer,
chief executive for the purpose.
irs the cirsr. mil-v be, that the procurcment be made by ne-
goLrate(i purch,t"e rcgardle-ssof amount; Prouided, how- Spc. 99. Authority to Decid.e ond. Award on
r-\'r-r, rlrirr thr' supplit's or property to be procured are Negotiated Purchase.-The authority to decide and
covered bv the irnnual proctlrement program and shall be award on negotiated purchases is'vested in the local chief
delivered r*'ithin .seven(7) calendar days after plaeement executive upon the recommendation of the Committee on
of the order; and [)rovided furthcr, that thc contract cov- Awards.
ering 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 .
Sc. 100. Confrmatory Report on Negotiatedpurchase.
-Immediately aft,er the negotiated purchase,
the local
Sur:. [i.1 ii'.rit'rri'uhiic iiiciding is Deenrccia Faiiure.- chief executive concernedshall draw a regular requisi_
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 f.ion f n cnvor fel r' o
^L o qo r- ror e ,,,t ;^L ^L^ll ^^-r^:- L-- |
o w rrrLrr Jrtdrr
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 - LUtlLarIt uy aLLtrcn_
ment, among others, the following:
lt g c : l ' r ,t l : l t r l i l I ) ( ' r ' :
a. complete description of the supplies acquired or
ir rr ht,ir ncr (rr onlv one tiualified bid is received on
the work done or to be performed;
or bef'orc t lrc .scheduled date of the opening of the
l.:1.. tu. tuJ
- . , .wrrulfl
. , L ^ - , r .-rur
'--1,^.^r ^- , r
{,iLt5. trr rllsrle(l ur gxecuf,go;

i' r'.ir,'n aii rht' bids submitted are defective and./or c. date of placing the order and the daLe and time
( ) 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 of delivery or execution;
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
(ir)ctlment.1.
d. the unit price and the total contract price;

,
r\
(I)}
r
trl
n-: ^-..
t t LL(t
t-- l7----,i-r-J
!rc5traauLcu
ft..--L-^-
| 4iLrruJT--
e. a certification of the nrovincia! or city gener:l
.': :rtl L {t,tf Jtrt
(lirnvass of I'rices of at least three (3) suppliers or services officer or the municipal or barangay
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
treasurer, as the case may be, to the effect that
l r ) \ r ' e - sot r i c 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 the price paicl or contractedfor was the lowest ar
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 , the time of procurement;
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 f. a certification of the local budget officer as to
'.lilough negotialion provided that thg Committee on
\ existenceof ennrnn,.i:rtioncf,.rrthe purpose;
.\'.r'arci.;shall attest to thls fact.
g. a certification ofthe local accountant to the effect
St.r;. 97. Person to Conduct Canuass of Prices in that the estimated amount covering the purchase
,\'egotLcttedPurchase.-The Committee on-Awards or its has hpen nhlisqfpd'
. !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. h. a certifrcation of the local treasurer to the effect
that su{ficient funds to cover the purchase are
Sr:r. 98. Abstract o[ Canuass for Negottoted Purchase.
-Quotations submitted by the various suppliers shall be available; and

abstracted and certified as to its correctness and i. the abstract of canvass.

authenticrty by the members of the Committee on
38 Sut'nt.v ^Nn PRoPI:RTvM,rNnr;epu:rur Aceutstrloru or SLrppLles oR PRolutrry 39

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 property, canvassof prices should be made of the known

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
manufacturers within the locality to obtain the most
r h-c,, r,rl,,s ;1nd rlgrrlatitln.s. advantageous price-

the need for addr- Sec. 104. Authority to Decide and Award in procure-
Sr:t' l()1. Repr'ot Ordtrs.-When
ment from Duly LicensedManufacturer.-The award for
tional qtr:rntitv of the same items coveredbv a previous
the procurement of supplies or property from duly
purchase rtrises.the local chit'f executive trpon recom-
licensed manufacturer shall be made by the Committee
mendation of the gt-neral services offrcer, municipal or
on Awards in accordancewith the proceduresprescribed
barangas treltsttrt'r,:ts the case may be, may place an in these rules and regulations.
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 :
Rule Il. Proc-.ii€irr€i-rtfr-orrr Exclusive
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 fI r }r' ri lr:r^r }- ':p- ^r r r s nA6r, E
^ -rar l^, J (^r-l n:^3-:r---r^-^
lrlsl,t r|-rl.lL(rt s.
bidding:
b. the qurntit-r' does not exceed one hunclreci per Spc. 105. When Prrrcurement fr-om Exclusiue Phitippine
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 ; Agents or Distributors may be Made.-Procurement of
supplies or property of foreign origin may preferably be
c the prices of said items have not gone down in made directly from the exclusive or reputable Philippine
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 ) ; distributors or agents subject to the following conditions:
d the order is nrade rvithin three (3) months from a- the Philippine distributor has no subdealers
the datc of the original purchase order; and selling at lower prices; and
e. the same terms and conditions in the original b- no suitable substitutes of substantially the same
ourchase are obtained. qo{ity are available at lower prices.
D-^...'-t-J.m! | !.t- ! ,t
I t uu3lteLL, r rraL cel LrrlcaLIOII L() Lne eIIgct t,nat, f,ng
Rule 10. Direct Purchase from DulY distributor has no sgbdealers selling at lower price is
Licensed Manufacturer 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. 103. Canuassof Pricesin Procurement from Duly
Licensed Manufacturer.-In case there are two (2) or
more-known manufacturers of the required supplies or
Snc. lO6. Authority to Decide and Award in Procure-
ment 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.
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
Det.lvr:RyrtNo lNspecrroN
4l

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

Snc. 173. Time and ?lace of Deliuery._Unless other-
needs of local governments. Proctrrement procedures
wise provided in the purchase order or contract, deliver-
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
ies shall be made within seven (?) calenda. day" ,rpon
observed
receipt of the order and during office hours at the pt."
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 stipulated.
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
Rule 15. Inspection and Accomplishment of
with u'hich the Philippine maintains diplomatic
Inspection Reports
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 -
S*:. 774. Inspection of purchases.-Inspection and
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 veriiicaiion oi purchasesshaii be done u""o.dirrg to these
importalion law. rules and regulations. _--l^^_
I t.rres-

ir. rirrcriases made by the iocai government units

4 D,,-^L^^^^ -^l^ L rr r !

Rule 13. Other Modes r'i Procurement must be inspected and verified by their author_
ized inspector for conformity with specifications
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 . - in the order. However, the chief of the inspection
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 service authorized by the local chief executive,
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 m
L \oLr 'r J ."ai"^
wqrvs +L^
u r r c :r -r.r^b- p^ ^e.u: ^L-t o . u ,r
Or pUfCnaSgS Ol lnslg_
g o v e r n e d b . " '. s a r dS p e c i a l [ a w . nificant value, provided he is fully convinced that
the delivery in question is in accordance with the
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
specifications of the order. The waiver of inspec_
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
tion must be stamped on the.original copiei of
i-,,ii deficiency of a Special Law authorizing a mt,de of
the order and invoice.
procurement other than those defined herein.
b Evidence of inspection of deliveries of supplieS or
property of insignificant value must be sho*, by
TI'TLE III _ DELTYERY AND INSPECTION notation on the original copies of the order and
OF SUPPI,IES OR PROPERTY invoice, thus:
Rule 14. Delivery Inspected by:
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 (Name and Signature)
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 Date:
damage,spoilage, and,./orloss. All items to be inspected shall be accepted firsr
by the general services officer, municipal or
Snc. 1 12. Responsibilityin caseof Damage,Spoilage or
-Responsibility in case of damage,spoilageor loss barangay treasurer, as the -ay'b".
Lo.s.s "use
shall be governed by the existing laws on the matter d. Report of inspection of all consumablesshall be
unles.sthe purchase order or contractprovidesotherwise. submittted to the provincial, city or municipal
42 S t ' r ' r ' t . r ' , r s t t P t r t l t ' t : t r r tM
' asnt:t:ttt:x.r l)rt,l vurty n-rvl.rIruspr:cr.r<xv
43

ar.rditor, as the cilse mil-y bc, rvithin twenty four The samples to be sent to tsF.D for the necessary
test
(24) hours. shall be taken at randor.r and shalr be placed in
a
free-contamination container. The same shail
Sr:t'. 115. Submis.sion and Approua! of Inspection Re' be
properly sealed with a strip of onion skin paper
porfs.-The propertv inspectors of the local government beanng
the signature or initial of the dealer, requisitioner
units shall promptly submit reports of all inspections ancl
inspector. The order, invoice and requisition numbers
finished during the dav to their supt'rvisors for evalu- arrd the descriptions of the items shail be indicated
on
ation and approv?I. The approved inspection report and the container.
other docrtnrt'ntspertaining to the inspection shall form
Suc, 1L8. Paper and paper prod.ucts._papers
parL of the strpporting papt'rs of the disbursement are
manufactured from materials like wood, pulp, bagasse,
voucht-r covering the pa1'ment of the purchi-rses.
etc., in comhina-tlon with chemicals to make difler.e^t
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 kinds of paper These articles differ in tcxtui"e, fii,ish,
Local Audttors.-The provincial, city or municipal and thickness, Their specifications vary in accordance
r-, ,t ,: - ----^^^-.^4:.,^^ ^L.,ll ^^^lrrnl o
q ..'-;-i-^ -*'ith the inLenrieci
auortor ol'Lnerr IelJr€lclrLdllYCJ Dlldlr !urruq!v oqrPrrrL purposes.
and selective inspections of deliveries soon after their The usual specificaticns of paper ar.e substance
acceptance b;- the local government units. number or gram quality, size, coloi, finish, rag
or silk
content, bursting strength, thickness anrl othei
speciai
Rule I6- A-rticles Sulrjcct to Tcst features, like water markings.
A representative sample fr.m five (5) different rearns
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 of- the delivery shall be taken for test and anal.y"o
if
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 additional specifications other than color, sizL
and
inspection of the following items: substance are required, like bursLing strength, thickness,
a medicines and pharmaccutical preparations density, rag or silk content.
- the analyses must conform to their formulas;
Snc. 119. G.l. Sheets, pipes, Reinforcing Steel Bar.s,
b. drugs, chemieals including disinfectants - and Other Alloys.-When testing of samples is to be
ih"i. analyses must -conform to the USP, NF, performed, the informations hereunder are
significant:
B I I F , o r B F D r e q u i r e m e n t . s ;a n d
a. G.I. sheets - This item covers galvaniTed iron
c. insecticidcs, fungicides, etc. - the qualit.v of sheets, zine copted, classified into two (2) types
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 - according to the_purpose-. Type A is used for
trlrv analysis. permanent construction (more than five years)
and Type B is used for non-permanent construc_
Quantity <lfsamples rcquired: fvirnvn. r l'loo- lL^- c--^ ---^-^\
\ruoo urrdtr ltvt: ygars,r.
tablets 30 tablets
The wbight of a zinc coating (ordered coating) shall
ointments. 100 grams
conform to the requirements prescribed in the tables,
liquids. 100 cc.
solids 50 grarns below, provided, that in no shall ordered coating
"""" per
weight be less than 1.25 ounces
capsules 5 capsules square foot.
44 Suppr.v AND PRoPERTvMeNrceuerqr Dnlrvnny AND lNspEcrroN 45

Ordered Coating nnd Minimum Coating Test Limits, the Bureau of Research and Standards (BRS) of the
Ounces Per Sounre Foot Department of Public Works and Highways (DPWH).

Order Coating Minimum Minimum Practical Limitr For the purposes of determining the uniformity of a
Weight or Nominal Coating Coating Galvenized given lot, three (3) tests shall be made. The whole lot
Coating Valrrc By Diagonal By Single Sheet Gauge
Triple
shall be rejected if these three (3) tests fail.
Appcaring
on thc Shcrt Spot Test
b. G.L Pipes - These items are manufactured in
.) 1i
35 .00 Noe. 8 to 24 accordancewith ASTM specifications.A Iength of
2.50 lo I
a .trO Nos. 8 to 26 one (1) piece of sample shall be submitted in ac-
22s rl5 60 Nos. 8 to 28
cordance with the usual sampling requirements.
2.O0 65 .40 Nos. l l to 28
l . i J I'Jos. l4 Notably, both ITDI and BRS have the necessari/
1.50 l5 .oo Nos. 1 6 to 30 facilities that ean be availecl_of in te.stins these
90 .ti0 Nos. 1 8 to 30
I.JJ
rrticles.
c. Reinforcing steel bars - Reinforcing bars of
Table of Zinc Coating Tolerances
various sizes, forms and lengths aie manufac-
tured in accordancewith ASTM and ASSHO
S pcci fi cd A v cr a g c .{ny One .{r'crage Any One
specifications.
Zinc T r i pl e Triple of Min. Minimum
Coatir:g Spor Tcst Spoi, Tesi Spoi. Tesi. Spot Test
Samplesto be tested and analyzedshall be sent to the
Ave-or lJ
Spccimcns BRS.

275 2 10 30 .20 '2.OO The following methods of sampling shall be followed:

250 I 95 80 .75 l (;O
2.20 L7.5 60 55 l 40 A sample of at least one (1) meter'shall be cut from
| /.a r .)1, 35 .30 1.20 everv tnn (1O) of t.he dcliveries Tn addition tn the usual
1.50 IlZs t) lo loo
sampling requirements, the requestfor [est must contain
1.25 I.05 95 .!i0 0.85
these informations, namely: number of tons constituting
the delivery, name of dealer or contractor,length of bars,
Br:fore it i.s coated u'ith ztnc, a steel sheet is referred
and the name of the inspector present during the
to as basc mctal The ba.semetal for the sheets shall be
sampling.
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
d,. Conerete blochs, wall baards, aslesios roof-
while being bent cold through 180 degrees flat on itstlf ing materials - The ITDI and BRS require
without fracture. samples of at least five (5) pieces for concrete
/a^^l:-- l-^..+ a.,^a C.- ^1.,:- ^1,^-.r..^..^:-,.^- 2 tu^u
blocks anrt one (1) sheet for wall boards and
\JUdLrllS UCIrL LUJL ltrl Drr(j(.:L DPglrqlsrlor u rA
Prclrlr
roofing materials.
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 e. Alloys - The assay of these materials shall be
on the specimens. The tests shall be performed in made using the facilities of ITDI and the Metal
accordance with the procedures adopted by the Industry Researchand DevelopmentCorporation
Industrial Technolog.vDevelopmentInstitute (ITDI) and (MIRDC). The request for analysis shall state
46 Suppr,v nNo PnopnrrY MlN,rcl:Mr:xr Dur,lveHyrrxu INspr:crrolt
47

the kind of analysis desired. A portion of at least done in the laboratories named opposite each group
two (2) inches cut from the delivery and properly of
items:
identified shall be sent to ITDI and MIRDC for
the necessary test. a. textiles, including canvass, tracing
cloth,
etc.-A yard shall be sufficient as satple
Ssc. 120. Cereals and Anintal Feeds.- The guidelines,
for
testing and analysis purposes_Notably,
below, shall be availed of if testing of ccreals and animal
both
ITDI and the phil. Textile Relear.t, trr"titrt"
feeds is necessary. (PTRI) have the necessaryfacilities
thal car, be
a. rice and corn - the classification, verification
availed of in testing these articles.
and evaluation of deliveries of rice and corn shall b. Flags and flag materials _ Although flags
L ^ - ^ . J ^ ^ r r L ^ l - L ^ - - r - - ' - 'uhei-rmanufaciurers and
ue tilaue d[ Lilc rauuritLuf lcs ( )ar aLln e rtureau oI are being ."g-,rLt"d Bv tfr"
(BAI) Con-rposi^ue
Ai'iii,al Ii^,d-,-is'ur.v sarrrples of at govei-nmen^u, prior approvai of the philippine
Ieast tu'ent.v (20) grams shall be submitted in Heraldry Committee must be secured .ug"lii"e
sealed and propt'rly labelled containers. <iesign, color, materials, etc. Neverthele-ss, the
actual testing and evaluation of these ,.ji.I""
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 shall be done by ITDI and PTRI. One (t)lflag
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 or
a piece from each item subject to test .r,rr"i
testing anirnal feeds. Copra and fish meals have b"
submitted as sample.
Lheir own specific anaivses and the.same shaii
be tested to delermine conforrnity with specifica-
c. Gauze, bandages, absorbent cotton
Although categorizedas hospital supplie", gr.r"",
trons.
bandages and absorbent cotton are .ru""ifi".d
Samples of animal feeds may be analyzed either at Textiles. Thus, the qualities of these articlls ""
are
ITDI or BAI. covered by USplspecifi.cations. A roll of j"rr",
h_andagqor eott+n sha!! be siibniii.,c.i tu iTh-ior
A sample of at leasr 250 grams shall be submitted A the necessary test.
small quantity of feeds from every sack of the delivery
will be sufficient sample. The samples are mixed Sec. 122. I*ather and, Leather Gnds._The
following
quantities of samples of leather
Lhoroughly and divided into fhree (3) equal parts. They and reathe, gooar-"t ult
are then placed into clean glass containers to insure
be sent to the tTDl for tt ,,".u""ary test:
"
against contamination. A strip of onion skin paper a. finished product (raw materials) ... I
square foot
bear-irrgihe signaiure or init,iai oi the inspector, requisir
b. finished product I piece of each item
bioner and dealer, together with the nurrrber, requisition requiring test
and invoice numbers, shall be pasted on each container.
Snc. 12J. Socp and Soap prod,ucts.__Samples
mL^
rrrtr -reqrusrLtoner
^^--:-:r' , r rr oFsoao
ano f,ne rnspector Snall eacn feLarn a ano soap products shall be sent to ITDI for
the necessary
bottle of samples for their ready reference. A bottle of test.
.A cake or pint, in case of liquid soap, *ifi
same samples shall be forwarded to the laboraLorv rample. "ui"" ""
performing the best.
Sec. 124. Paint and, point Materials._The following
Ssc. l2l. Textile, Flags and Flog Materials, Canuass, quantities of samples of paint and paint
materialt shall
1auge, Bandages, etc.-The testing of samples shall be be sent to ITDI for the t!"t,
"*""*ry
{8 Suppr,y nNo PRopeRT
v MrrxrrceMur.lr
Del.rvEty ruvtr Irusrucr.lot,t 49

a. ready-mixed paints, enamel lacquers and other

different types of engines. The following quantities of
fluid paints ....... I gallon or at least I quart;
samples shall be submitted to ITDI for the necessary
b. paint paste, powder water paints and dry analyses:
pigments ...... I keg or at least 5 lbs; and
a. lubricating oils 1 liter
c. drying oils, efc. ....... I gallon or at least l/2 b. grease 1 pound
gallon.
c. fuel orl 1 gallon
Ssc. 725. Wires, Telephones, Electric Steel Cables,
a/c.-Wires are manufactured from steel, copper, silver, Src. 129. Aspholt and Asphoitunt products.-_'lhe
following quantities of sampies of asphalt and asphaitum
etc The specifications of these articles vary in accor- - - * ^ l - - ^ r ^
^ L - l l r I r , . r .
pr{ruuuLs nflarl oe suDmr[,[,eo t,o _uttD lor testlng to deter_
dance with the specific requirements of the intended mi^^ +L^i- ^^-f^-*:l-, ---:aL aL- , 'r
'r'rG urrsrr L u'rur r'rLy wrLrr Lrre specrllca[rons prescrttied
purposes; hence, requests for test must be based on such
bv DPWH:
specification.s-
a. rock asphalt 1
The facilities of the ITDI or MIRDC shall be availed of ,drum
if the desired test includes a series of requirements. A b. asphaltum emulsion I gallon
sample of at least thirty (30) feet shail be necessary.
Ssc. \26. Csnned Gaiod.s,.-samples of canned goods Rule 17. Testing and Evalua,tion of
shall be submitted to BFD for the necessary analysis. Analysis Reports Certificates

Sec. 127. Inhs and Adhesiues.-Inks include stamping, Sl:c. 130. Authorizetl Laboratorie.s.-For ready refer-
stencil, writing, etc. Adhesives include mucilages, office ence, enumerated hereunder are laLroratoriesauthorized
paste, etc. The following quantities of samples of these to perform tests and analyses whenever required and
articles shall be submitted to the ITDI for analvsis and practicable to determine coilformity wifh snerifica_tiols:
certifications: a. Research and Development Center, AFp
a. writing ink ... 7/2 Pint; ordnance and chemicals
...... 112 pint and one quarter master
b.'stamping ink
nqw stamping special projects
pad; b. Bureau of Food and Drug
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 food
of mimeograph drugs and medicines
paper long size; cosrnetics

d . mucilages, office paste, etc... . L/2 Ib. Bureau of Research and Standards, DPIVII
construction materials
Sec. 128. Lubricating Oil, Fuel Oil, Grease, efc.-The
quality of lubricating oils is standardized under SAE d . Industrial Technology Development Institufc
(Society of American Engineers) requirements. SAE-30,
office supplies
40, 50, etc., are the classificationsof lubricating oils for industrial products
50 Supt't.v ntltr Ptopr:xrv M.rNrccuuxr Dcr,rvt:nynNn lNspncrrox 5l

e. l\letals lndustry Research and Development totally rejected and replacement thereof shall be
Center demanded; and
metal products d. supplies or property whose quantity is short by
Rurezru of Sorls and Water Management volume, weight, actual count, etc., shall be sub-
ject to reduction in contract price at an amount
fertilizers
equivalent to the shortage, provided said deliver_
-_ lJurt'au of Animal IndustrY
IJ ies are acceptable to the local government unit.
animal feeds Damaged items which are not disclosed or incorrectly
prouucLs
marked as -srreh-sha!! also be subjected r-c correspondrng
velennary
reduction in priee
h. Forest I\{anagement Bureau, DENR
Snc. 132. Waiuer of Test.-The authorized in-spector
r.r'oodand wood Products may waive the test and analysis of deliveries subject to
i. Philippine Text.ile Research Institute test under any of the following conditions:
(PTRI) a. when the specifications of the order can be
[extiles. determined. or calculated without actual testing;
or
Unless the contrary is stipulated in the contract b. when the specifications of the supplies or
p.r..hu"" order, all charges and fees on test'and analysis property of the current purchase are similar with
procuring
if d"li,r".ies shall be for the account of the those of the prior purchase which had already
local governments. been tested by authorized testing.agency, pro-
vided that the curqent and previous purchases
Ssc. 13! Acceptntrecand' Re-iectionof Deliueries'-The
ihe are liom the same supplier. The previous ldbora-
resuits of the tests of the samples shall determine
on the supplies or prop- tory report shall be valid for six (G) months from
appropriate actions to be taken
date of test; and
eitv deliuered in accordance with the following:
be in c. government products, provided that same are
a. supplies or property tested and found to
specifications shall delivered to the local governmen-ts in their origi-
u..o.du.t." with the required
u ^ d^L^L^c P^l-L + ^,1. nal containefs. sealed and properly labelled with-
uc ut
out any indication of tampering or an attempt to
b. supplies or property whose quality analysis unseal the containers.
per cent
sho*" a deficiency of less than ten OO"/o)
--^-.
Illay
L^
ug
^^-^^+^J ^-^-idpd t.hev shall serve the
aLLtPwut

p,.ron"" for which they were purchased' the de- Rule 18. Sampling of Articles Subject to Test
iect is minor and the contract price is reduced
Sec. 133. Procedures in the Sampling of Articles
according to the deficiencYnoted;
Subject to Test.-To insure prompt and speedy sampling
c . supplies or property whose analysis
shows a
of articles subject to test, the following procedures shall
d"ii.i".,.y of ien QT'i") per cent or above shall be
be observed:
52 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 * " DElrveny lNo lNspccrroru 53

lmmediately upon completion of inspection of the property inspector. Said certificate, together
deliveries suhject fo test, the property inspector with the official bid sample, shall be delivered
shall accomplish the Certificate of Sampling at immediately to the authorities concerned by the
the back of the inspection report. The general properfy inspector, himself. This requirement
services officer or local treasurer, as the case may shall also apply where the bid sample has been
be, shall request the presence of the dealer or. forwarded direct to the requisitioner. In either
his authorized representative during the case, diligent care shall be observedto insure
sampling If the dealer fails to be present, the that the official bid sample will not be tampered
property inspector shall forward the inspection or substituted.
report to the general services officer or local The property inspector shall take custody of all
treasurer, as the case may be, with a notation to offrcial samples s,:bmitted with the bids. If rhe
this effect. 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 vQs^r iL+r :u^r -r |on
rrrv
L^-^^f
tlcl trul
---:rL:
wlLIllll
?
LwcnLy_lour
'^..
\24)
sampling if authorized by the dealer, but no
hours from receipt of the same by the property
voucher covering 80 percent of the purchase
inspector. If analysis is not necessary,he shall
value of the articles subject to test shall be re-
comparethe actual deliverieswith said samples.
leased unless accompanied by a certificate signed
No request for inspection of delivery shal be
by the deaier or his authorized representative va ^n ^| .eoe- r* - ui ^q^rJu s u .,-l^^^ aL^ l^^l^-- L-- - I
urrrEss r,rru (tcatel IIas suLrmIt,[eo
waiving his right to be present in the sampling. enough bid samples of the articles delivered.
The duplicate cop.y of the certificate of waiver g. All official bid samples placed in containers shall
secured from the dealer shall be sent to the pro- be properly labeled. They must be sealed with
vincial/city or municipal auditor, as the case may strips of onion skin paper bearing the signature
be, for his information and guidance. of the buyer and property inspector and securely
pasted along with all t.he orifices of the
d Where the delivery is subject to analysis and the
containers.
sample is to be taken therefrom, the dealer or his
authorized representative shall also sign the cer- Sec. 134. Somples, Sketches,Blueprints, etc.-All
tificate. Where the dealer waives his right to be samples, sketches, blueprints, etc., attached to the order
present in Lhe sampling of a particular delivery shall be submitted by the contractor to the office of the
or of all his deliveries subject to analysis, he shall general services officer, municipal treasurer or barangay
prepare a written sf,alemeni to this effeci to be ireasurer, as the case may be.
attached to the report of inspection. The
Sec. 135. Penalties.-For failure of the contractor to
property inspector shall not submit any sample
make delivery when due, the following penalties shall be
for analysis withoub a properly accomplished :---^^-l-
rIIrpuseu.
certificate bf sampling.
a. a liquidated damage in the amount of one-tenth
e . Where the official sample submitted with the bid
(1,/10) of one per cent (|Vo) of the total value of
is attached to the buyer's order, letter order, etc.,
the contract shall be deducted for each dav of
a certificate to that effect shall be secured and
delay; or
signed by Lhe dealer or his representative and by
 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.-Deliv-
ered 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 governmentware-
house 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 n' - f rnrr f z a , T f' irit' L^ iI ANtrt A(\r-r|lrNTIN(]
IIIl-D iY aJt'L;.ttrza
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 developoperat-
ing 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..
and shall exercise the diligen"u of a "rrd
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
tu arly qeparf,menD or ollrce lor rerssue to
- ^ - - - ^ - -
casB ur.ry Lrrc,
- r r - - - ' J ,
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 deserip-
tions 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.
 Sut,pt,v n^'tt PnttpElttv Mmlncr:u t:Nt
U'rftlz.rrtoN e.vn Accouxrr Nc D/
)b

these propertiesand shall submit an inventory report

Transfer of non-consumable supplies or property from to
the provincial, city or municipal auditor o., or'before the
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 ) . 15th day of Januar-v each year showing, among others,
the condition of said properties.
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 Sec. 148 Responsibilityfor Real Estafe._Every local
-
of said l\lemorandum ReceiPts. chief executiveshall be immediatery responsible ior
the
St:c. 144. Designation of Supply Officer'-The local proper and effectiveuse and managementof real
estate
chref executive may designate a supply officer in each owned or titled in the name of the local government unit.
ciepartmerrt or office upon the recommendation of the He shall ensure that all real estate ..odu. his responsi_
head of the department or officeconcerned' The supply biiity are registered,under the Torens Title System and
of
ofi-icei.sliall be immediaLely accounta.bleto the head safeguard--dfrom squat.uei-.s,uniawfui occupanis or the
rL l, -l t ^c ur r^v ,( .l l. - , . rLm on+ ^' nffine fnr srrnnlies or DroDertv placed !ike.
rrrLrru

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 ' Sr:c
"-;1;""
1-49. Messurc of Linhilit^.t nf D-*.^-- A-,-,^..--.,.-t
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 for suppti* o,elnpni i, ;., Ia i,i',- oId. ::l;i' $'j :
ately AccottntabLe.-The person in actual physical
posses- 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
sion of' or entrusted with fhe custody o r c o n t'rol of immediately accountable therefor and shall be liable for
proper
supplies or property shall be responsible for the its money value in case of illegal, improper or unauthor_
r . !r I ^L ^'ll ^-.^-^i -o '1.'a rlili<ypnec
use and Care OI f,ne saIIle illlLl sltdrr c st Llre izerf use or misappiication bhereof-,b-y himself or
any
he
in the utilization and safekeeping Lhereof' Further' other person for whose acts he may be responsible, and
of the same
shall keep a complete and updated record he also shall be liable for alr loss, damage, or deteriora-
thereof semi-annually to the tion occa-qionedby negligence in the keeping or use
and shall render u., n..or't"t of
head of departmenl or office concerned' such property. The burden of proof that due diligence
1 tr r \ . r - . t^J rt . . LD L^ t- , \' '^\ '^t e D-in,nrilv Arcottn.l.ahle -It and care in the utilization and safekeenin' therc4i -,o.
JF'u' r'*L)- uuLJ L'
or offrrce observed, rests cn i,he accountable officer.
shall be the'duty of every head of a department
or pr-operty
lo keep a complete record of all supplies Unless he registered his objection in writing, an
his accounts Lhereof semi-
under his charge ancl render accountable person shall not be relieved from liability ty
thru the provincial
t to thJ local chief executive
u""""ff "ge.reral reason of his having acted under the direction of u .,-,p"-
the municipal or
or city -b^r^.rg"yservices officer; or to rior officer in using supplies or property with which he is
p'.rlorlg thru the barangay treasuror' a'q the !^t}^.q- r- E
- ^L-ql ,, l/ -r L . rFL^ ^ft:^^-
r rrc urrlccl -l.
urr ecLrllg any lllegal, Unauthof_
15 of each
case may be, on or before July 31 and January ized or improper u.seof supplies or property shall first be
of the report'
y1".. fn" auditor shall be furnished a copy required to answer therefor.
on Build'
Si:r: 14? Accountability and Responsibility Sec. i50. Liabiiity oi Security Agency.-In ca_seof loss,
and other
fngs anri rtther Physical Structures'-Buildings damage, or deterioration of government supplies or prop_
and
physical sf.uct,o.Js shall be under the accountability ert.y arising from. or attributable to, negligur.* in
general services
.esponsibllity of the provincial or city security, the head of the security agency shall be held
barangay'as the case
offiler, municipal mayor or punong liable therefor.
updated record of
may be I{e shall keep a separate and
 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
rnger period as may be allowed by the'auditor. In
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
b . affidavit
statement of facts and circumstances of the loss;
affidavits of two (2) disinterested persons cogni-
zant of the facts and circumstances of the loss;
d. frnal investigationreport of the office or depart-
ment head, proper government investigating
agency and the auditor on the facts and circum-
stances surrouneiing the ioss;
e . a list and description including book value, date
of acquisition, property number, account classifi-
cation, condition of the property, and other addi-
tional 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 qrrhiarr
u w J c L U ^f
nronpr"t.-'
r'rvvvrur' D u r +!.^
urrc reguesf,
for reliefi-;;J'"
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 61

If the occurrence of the loss has also been reported to

3. force majeure (earthquake, typhoon, etc.) *
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- 3.1. detailed lisUinventory of iost or destroyed
government propertieg or lost cash, as well
SBc. 152. Additional Information in Certain Cose.s.-
as those propertie's retrieved after the ca-
ln cases where the loss of government property is due
lamity, duly verified by the auditor con-
to fire, theft, robbery/hold up, force majeure, (earrh-
cerned; and
q 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 3.2. certification of the proper officlal of the local
the docurnents hereunder enumerated in addition to PAGASA or other similar government
those required under Section 151. agency on the actual occurrence of the
1. Iire - caiarni'uyspeciiying iherein the approximate
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 ano
l r
Eng
1 1. the final report of the local Police/Fire areas or places aflected Lhereby.
n-- ^-!-^-t ^- Qj^+:^- ^- +} - i1-r^^iuz^l uo vn rf ^ v t '
uCUdl LlllgllL Ul \)Ldlrvrr vrr urrL

death of large cattle and other livestock -

1.2. list or inventory of burned or destroyed
properties as well as those properties 4.I. certificate of death of large cattle issued by
retrieved after the fire, stating therein the proper official and duly verified by the
acquisition cost/book value of each item, auditor concerned; and
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 4.2. autops-vreport, if any, of the proper veteri-
municiPal auditor concerned;
narian.
1.3. authenticated picture(s) showing the site/
If the property is insured, information as to whether
office or government properties razed by the
or not the local governnrent unit concerned has already
frre; and
been paid the nroccedsof the said in.qrrranecnnliq,w5lal!
I.4- fire insurance policy, if any' coverrng be disclo.sed. Irr the affirmative, evidence to this effect
subject ProPertY. should be submiL"ed. If the property has not been
2. theft'or robberY/hold-uP - insured, reasons to this effect shall be submitted.

2I the final police report on the theft or In cases of theft or robbery including those with force
robberY case; upon things (destruction of paillocks, doors, window
:^l^--^:^^ ^r^ \ :-f--*^a:-- r rt t rl
2.2. detailecl list of government properties iost Jd,ruuslvD, cLL.,r, rtllut lrtaLlull as LU wllgLtlgI- .oI' IruL LIlg
pre1nilgnjof the local government unit concerned are
or d,estroyed as well' as those properties
retrieved Lft"t the robbery incident disclos- manncd by security guards shall be subrnitted. In the
ing the brook value of each i'em or exact affirmative,'the respective sworn statements or affida-
amounl of government money/cash in- vils of the guards respecting i.he incident shall be
volved, duly certified by the auditor con- obtained and submitted.
cerned; and
A certified copy pf the contract of securiuy/services
2.3. authenticated picture(s) taken relative to entered into by and bbtween the local government unit
the incident. and the security agency shall also be submitted.
 b2 Si t'i,i I rrii Ptt<tt't.tn'\' IU^\,\(;|iLtf;\'t. U Tl t . l z n T t o N , r x nA c c o u N ' n p c
b.J

If the secrrriL.vguardts) is found to be negligent in the from accountability, the coA Directors concerned
and./or
premist's, information shall be revealed on whether or the provincial, city or municipal auditor, shall first
ascer_
not appropriate action has bt-en instit.utt'd to enforce the tain that the information required under
Section l5l,
civil liabilit.y of the securit.vguard antVor securit.y agency and Section lS2 whenever applicable, are-duly
.o_pfiua
COnCOrnt'd. with; and shall forward the same to the
Commission on
Audit with the following:
In cases of theft or robbery/hold-up of government
cash/funcis lo be deposited with or rvithdrawn from a a. comment and,/or recommendation of
the COA
depositor-r'bairk or other local government unit, informa- Director/OlC and provincial, city oi municipal
lion as to q'hether or not the accountable officer was auditor, as the case may be, on ihe propriety
of
escorted bv a policeman or securit.r'guard .shotrldalso he the request, logether with a full sfatement of
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 material facts; and
should be submitted. b. a categorical determination by the.
auditor
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 concerneci on fhe absence of fault or negligence
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 on the part of the accountable officer in
the
allou'ed b.v ihe COA director or provincial, city or handling, safekeeping, etc. of the funds
and
municipal auditor in'accordance with the authority properties under his custody as evidenced
by a
issued b1' the Chairrnan, Commission on Audit. Those recital of the precautionary/security measure.s
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 ariopted to protect or safeguard them.
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 The comment and./or recommend.ationof the
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 direcLor
and/c,r provinciavdistrict auditor copcernedon
Lhe matter shall ivith the reconrmendation of the the deter_
mination by the unit auditor on the absence
auditor and regional director concerned, be forwarded to 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
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 also be
subnit,ttcd
acLion.
Sl:r:. 755. Central Record._The provincial
Credit for.losses shall be returned through the local 0r crty
general scrvices officer, municipal or barangay
chief executive to the local accountant who shall on t."us._,.".,
as the case may be, shall mainiain a central record
account thereof, drop the lost properties from the books 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 -
of accounts thru journal voucher attaching thereto fhe
zation df ;-ecordsshall, as much as practicable,
credit granted together with all supporting documents. be availed
of.
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 Sx;. 156. Annual [nuentory o1"Supplies or property._
be, and the accountableofficer concerneda copy of the l'he local chief executive shall ."q,ri." u., u^r,uui
: ^ , . - - ^ t . , ^v .t r,t ^l LLt l ^c t, physi_
tuul tldl 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
Srlr;. 154. Resp,tttsibility of the Directors of COA Re- of each year, to be
gional Offices and the Prouincial, City or Municipal conducted by office or department by a committe"
of
Auditors on Request {or Rel[ef Subruitted to the Commis- three (3) consisting of the representative of the
ro.ui.ir"r
son on Audit for Resolution.-In order to ensure or facili- executive as chairman and the general services
ofn.".,
tate the evaluation and resolution of application for relief municipal or barangay treasurer, as the
case _uy b",
64 SuPr'lv rrNo PRopeRry MrrNacRut:N'r Utlr.rzn, lou nNn AccouNrrxc 65

and the supply accountableofficer of the departrnent or copy cf Ceneral t'orm'No. J0-A, LGU Form Nos. 09 and
cffice concerned,as members. The inventory report shall ^i.
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 P' Issue Slip and Mernorandum Receipt shall be
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 "urty
renewed every three (3) -years.
:oncerned.
Sec. 159. Running anci l-est Inuentory.-Aside from the
Sec. 157. Role of the Auditor In PhysicalInuentory.- annual inventory, the local chief executive shall order a
lhe provincial, city or municipal auditor or his duly running and test inventory of property under his
ruthorized representative shall witness the inventory accountability at any time for the purpose of ascertaining
.aking referred to in Section 156. r,li:' cr';rrecbness of the supplies or property records
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
Discrepancies or lcsses that, nia;v be rii-sciosed thereby
qhqll i--o.liofol.,
;roperly receipied as foliow-s: 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
, frqncfor nf -^--o*^o-.lohlo nr nr.!nartlr
"rr^^lioc with these reguiations.
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 SBc. 160. Inuentory in Cases of Change of'Accountable
Form 30-A, as amended); Qff!:e;'s.--In cases of change of accountable supply
officers, an inventory of existing supplies or property
b . transfer of non-expendable supplies or property shall be taken .joinrly by the out-going and incon-,ing
from general services o{frcer, municipal or baran- ''r-cor,rnlablesupply officers
to be witnessed by the pro-
gay treasurer, as the case may be, to the head of vincral, city or municipal auditor concerned or his duly
the department or office shall be covered by authorized representative. Transfer of property shall be
Property Issue Slip (LGU Form No. 08); effected thru Invoice Receipts for Property.
transfer of non-expendable supplies or property
. I I c rl I -r ,f!:-- r- rL ^ - - -l
Snc. 1til. Property Clearances.-When an emDlovee
- r e i i . e dr.s
,
ll ulll llgau uI Lrru uePdr LlllcllL ur ulllLc L(, Lrlc cll(l-
transferred to another government office,
user shall be covered by Memorandum Receiprs resigned, dismissed or separated from the service, he
(LGU Form No. 09);
shall be required to secure property clearance. The local
d. the transfer of expendable supplies or property chief executive shall prescribe the form and procedure for
from the general services officer, municipal or property clearance.
barangay treasurer, as the case inay be, to the
requisitioning departmeni or oifice shaii be cov-
TITLE V _ DISPOSAL OF SUPPLIES
cred by Requisition and Issue Voucher (General
OR PROPERTY
Form 45-A. as amended); and
, r .- ^a ^----^-J.-L.l^.-..,^;li^^ -,-,1-^n^-+r, f-^-
e. {..rarl$Itir oI cxl.rellLldurE -\r-lPpirEr v1 Pr trysr uJ rr vrrr
Ruie 21. Generai Policy on Disposal
head of the Cepartrtent or supply officer to the
end-user shall be receipted using Recapituiation Sec. 162. When Suppliesor Property shall be Disposed.
form (LCIU F-orm No lL) of. When supplies or property of any local government
unit have becomeunserviceablefor any cause or are no
The general .services o{ficei, ln*,nicipal or barangay
longer needed,the same shall be disposedof in accor-.
breasurer, as the case may be, shall be furnished wit^l. a
 66 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
or municipal or barangay lreasurer, as the
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 prop-
erty, 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,
L - - : l J : _ - - ^ - l - r l t .
uurrLtrrrBsarru uLrrer pn-ysrcalsf,ructures.
Sec. 165. Public Auction as the primary Mode of Dis-
nncnl . - - Qvr *r rnr n, 1l ivi ur o
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 22. Reporting of Disposable
or Property.
Ct-^ 1cr', n.'-----, D----.,-
|J!,u. au t. ulspusul rr.
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
fJtspos,rr.or Surli.ri;s oH PH<irErtTy 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
officer
"e.uic*" 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
casemay be, 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
I ^
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:
D
r -r^v-p^c- r+ . , ! J / -,.L:^L L^-,, L
tvlltLrl tlavc uecorne (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. 6i-
A , 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
Supplies 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
rrrl ,t rr
:euures.-vynen f,ne supprlgs or 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 Nfl,\..i.\(;l;11i;)iT lrl 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

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 Rule 24. Sale thru Negotiation.

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 , Sr:c. 180. When Negotiated Sale may be Done.-When
supt,rvisronof said Conrrrrittt'e 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.
Ilule 23. Sale thru l)ublic Auction.
Sr:r: 181. Negotiated Sale Subject to COA Approual.-
Sr.t- l7l Int,ttrtl rtyt ttt Bi d -T he Conrrnittee orr When the acquisition or transfer cost of supplies or
Au'ards shall isstrt: the lnvitatiLrn to llrd (l.l.B) whrch propert-r.exceeds fift.v thousand pesos (P50,000.00) in the
shall contain, among others, the followrng 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
a . d a t e u f r s s u r r n c;e 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
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 ;
aut horized representative.
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
Sr:c. 182. Who LTndertalzesthe Sale.-The Committee
or propertv;
on Awards shall undertake the negotiat.edsale.
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 Src. 183. Who Approues the Negotiated So/e.-The
tiie local govenment unit tc) accept or reject arr.v Committee on Awards shall approve the sale.
-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 Snc. 184. Transfer of Property with Co.ststo other
Gouernnrcnt Offices.-Transfer of property rvith costs to
e. clear-instruclions on how the bids are Lo be other government offices is considered as negotiated sale.
a c c o m p l i . s h e da n d s u b m i t t e d . Accordingly, the provisions of these reguiations pertain-
ing to negotiated sale shall apply.
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 Rule 25. Transfer Without Cost to other
locaiity and by posting notices of the public bidding in at Governnrent Offices.
least three (3) acce.ssibleand conspicuou.splaces in the
Iocaiit-v rncluding the bulletin board provided for the Sr:c. 185. Transfer and Appraisal of Unseruiceobleor
purpose, barangay halls, and market places. If the Propertyno Longer Needed.-Property which has become
acquisition cost of the supplies or property to be dispo.sed 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 -
of exceerlsone hundred thousand pesos (Pl00,000.00) in ment unit may be transferred without cost to another
the ca-qeof provinces and cities, and fifty thousand pesos government office, agency, subdivision, or instrumental-
i]" ^+ ^^ ^---^i-^l .'^1.'^+i^- ' l a l a - - i nr o
r ur rl r e u h
v J" leLr 'ro9 l^^^l
(P50,000.00) in the case oi municipaiitres, notices shalt rvJ av atL aPPt qlDsu var ualrvrr u9wr rv9ar

be published at least two (2) times within reasonable Committee on Awards.

period in a newspaper of general r:ircuiation in the Snc. 186. Who shall Approue the Transfei.-Transfer
localit-y. without cost of supplies or property from local govern-
 Drsposnr, or Suplurrx ofi Pttot't:Irrv 69 Dtspos,rr-ep Suppr-lRsoR Pnor,!:ttrl 7l

Snc. 173. Bond Requiremenr.-Bid tenders or. offers ment unit to any other government agency shall be
approved as follows:
must be accompanied by bidder's bond in cash or
cashier's check in an amount equivalent to at least ten a. transfer between local government the
per cent 0O7o) of the bid. sanggunian representing the transferor and the
local chief executive representing the transferee
Scc. 1?4. Refusal to Accept the Award Prlce.-In case
shall approve the transfer; and
of unjustifiable refusal or failure of the winning bidder to
accept the award price within five (5) days from the b. transfer between iocal government and national
receipt of the official notice of the award, the bidder's government - the sanggunian shall approve for
bond posted shall be forfeited in favor of the local govern- the local government and the head of the depart-
mant ment or office of the national government .shal!
approve for the department or office of the na-
Sec. 175. Withdrawai oi Bicis.-A bidcier may be tional government concerned.
a-llowed to withdraw his tender or offer before the
The devolution of property referred to under Title One,
opening of the bids. His bid shall be returned fo him un-
Book I, of R.A. No. ?160, is not within the context of this
opened.
Section.
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 Rule 26. Condemnation
set in the I'lti. Bidders or their authorized representa-
tive may witness the proceedings;Prouided, Thai no bids Suc. 187. What Froperty shall be Condemned.-
shall be opened rviLhout the presence of the provincial, Valueless property shall be condernned either by
city or municipal auditor or his duly authorized burning, pounding, throwing beyond recovery, and the
'the
representative who shall id6ntify the bids submifted' like. It shall be the duty of general services officer,
- . - - : ^ : - ^ l ^ - L ^ - - - - - , r , - - - - - - . - - r l I
-'l'he Commrttee on ururrrLryal vt udrdrtBdy LrcdsLtrcr, ds LItc casg
, 77 Et,c:luation ot' Bids
lllay og, L()
Sr:r-:1
ensure compliance with the requirement of this section.
Au'ards shall, within three (3) working days from the
date of the opening of the bids, decide the awarcl and Soc. 188. Who shall Decide on Condemnation.-The
noti{y the awardee. 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
Srir;,178. Basis of Award.--Award shail be given to the municipal auditor.
L:-L^^+ -,.-^l'i-o
v\/rtry!J
hiddr-r nrr,vided the offer is not iess
IllSrrLou

than the appraised value of the property being sold'

Rule 27. Othet Modes of Disposal
Sec. 179. When Bids or Offers are Lower than the
r . - ' - ^. ) :.t-t,,^ \vI v/ Lr t^E-r r + l'o
vrru
hv ri ur el c recpivod nrp lo"ver e^^ I oo ft^-^ri^-^ .^ f\L--:.-Lt^ ct-.'^-.-'r-'
l\pprQL$eu v rtLuc.- u&u. roJ. urttLLLLLUtLt LU rrtLUr aLuuLe, acLyILlLJ Lc,

than the appraised value or when there are no bidders' Educational or Cultural Association.-In exceptional
rebidding shall be conducted. If rebiddirrg is inrpracti- casesand for meritorious reasons,disposablegovernment
cable, the Committee on Awards may cause the disposal property may be donated to charitable, scientific,
of the property by sale through negot,iat.ionin accc'r'iiarrce educational and cultural associationswith the approval
w'ith these regulaLions. of the sanggunian concerned.
72 St-rppty ,rNn Pnopenrr M.,rxnccurxr Dtsposnr, or Supt'Llt)s on pnopnlny
Ir)

I95.
Sec. 190. Other Mod,es of Disposal Authorized By .-1,." \ropping of Book Value._Aftnr disposal, the
oool<value of
Laut.-Disposable supplies or propertv i.r' local the supplies or property shall be dropped
from the book of accountsin aciordance
government may be disposed of in such other manner as with
accounting and auditing rules and regulations. "*iJtir,g
may be authorized and prescribed by competent author-
ity and/or as may be provided by law.
TITLE VI - MISCELT.ANEOUS PROVISIONS
AND ADMINISTRATryE TNSTRTICTIONS
Rule 28. Payment 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 Snc. 196 l.ee-*e of Snnrptt fnr ptt!,t;- rr..- ^ = -:!
amor-urt of the award for which an official reeeir-rtshall be of anoffice o.'*iJ,iil i;;
sealed. b.id"p"." "#-
",-,lit"',,.1;l-'";ii:'ir:::
issued. or
q v . ^ r r v u r r s r c r r r . ""got?"i;;;i
alolrha.l h^-^:- mL^
;;ffi i ;1; ii: j" ;:
l ire conLract. ol lease .ol burldlngs
and
Sec. 192. Sales Int'oice.-A Sales Invoice (LGU Form srounds
_fo.rthis purpose shall be in writing and sf,all be
No. l3) listing the items to be sold shall be approved by approved- by the sanggunian concerned. buch
co.rract
the local chief executive and signed by the buyer. The shaji run fo.r a per:od of one (1) year coincident
with the
buyer shall acknowledge receipt of the items by signing ouoget perlori, but may be subject to renr:wal
at the
in t,he saies invoice. option of +.he loca.l gover-nmen,t,. The terms
anci
:onditions of the contract of lease for this pr..pn""
Snc. 193. Deliuerr.-The delivery shall be made to the :xplicitly include the following: "trutt
awardee or his authorized representative after the a. obligation to pay taxes due on the property
invoice price is fully paid as evidenced by an official rented shail remairi with the ow.ner durir,g rhe
receipt. The delivery shall be effected by the general term of the contract;
'uriasur-r, iS
services oificer or mutricipai u, l-rararrgay
b. repairs oi the buildrngs, rncluding perroCic
the case may be.
repainting, shall be at the expens" oi ti* prop_
erty owner, however, minor repairs thereof .:.,rci,
Rule 29. Dropping of Accounts as changing of light bulbs, repairs of leak.s .i:r,i
the like, shall be at the expenseof the lcr:;i
Sec. i 91. Return of Reports.-After the disposal of the government unit, proviOed thaL the total lu)!r.1 ,.1.;;
supplies or property, the office ol' the general servrces 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
officer or municipal or barangay treasurer, as the case
may be, shall return the properly accomplished c. neeessary partitioning to make thc propert-v fit.
r - -1---- f-^-^^+:^- --l A---^;ool f^.- ^. fho Ronnri
lnvgnLofyr lIIDPcLLrurt arru Al/yrqroq' for-the pur=pose
shaii be unciertaken b-vthe owner
of Waste Materials duly acted upon together with a copy at his own expense. However, if the exigsnC! Ji
of the Official Receipt (if disposal is for value received)to the service so demands, necessary partit.ioning
t-he local a.ccountantconcerned informing him that the cost,may be advanced by the local government ti
be deducted from the rental immediately riue and
property iisted may now be dropped from the book of
demandable.
accounts of the department or office concerned.
 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 au- c. the lessee shall surrender Lhe burlding/-Face
thorrzrng p('rlnanent improvement or majcr repair on upon expiration of the lease contr.actand rr,sl;iincl
l^.-.-^.l
t r d . \ ( L t
,ri-^r\^rt.,
l , r v t r ( r L v 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.
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 d. the lessee shail comply farthfully with Lhe r,ernrs
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 and conditiuns of the agreernent;
go\-t'rnrnr.ntor private entit.v under sealed bids or by
r:. in tire event the building/space is deserted by the
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
ler;see before the expiration of the lease r,i.ithout
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 .
justifiabie cause, the local government unit shail
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
rlrserve the righl Lo enter and relef the sarne and
chiei c:it'ctii ii'i' in li,,h;ili' oi tiie l o c . i l g o i . i - i ^ r n - r rn ' L i i n i L
^^^^.-,--..,1 ir -r t ^^^^-,1 ,-^^...,,:+L +L^ f^-.-.^l:r;^- -^^..:-^l L-.,
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 _
L L , l l l L r r r ( \ l ( l L L ( r l L l ( t l t ! ( : ! a l L l l U l l C l t r l l l l < l l l L I C D l E q U l l C U U - y
pircd period of the lease; and
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 - f. the local government unit shall reserve the rrghl
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 to terminate the lcase contr-actfor fanlure or rc,
value of the propcrtr to be disposed lusal of the lesseefo pay the rentals agreeri upon
during the period stipuiated in che lease contracl,
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.- 1,,^-l - ^ . ' , , - - 6r r^r nr rrc r l u r^ r ].^ ,v,( ._,l ^l u, c1c . , , . - L . , l l or for violation of the conditions of the contracr
LrrL r\JLar uv urrg L)lloll
Svrar
by the lessee.
be borne bv tire r.endee.
The guidelines promulgated by the governmerlt :agenc-.,.
Sl:r.:.I98 Lease of Gouernntent Spaces to Othe.r
, ' 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
Entttres -ldle lancls, buildings or other physical
structure-s of the local governments may be leased to building-" and other struc[ure may be availecl nf b-v the
(}rmrrittee on A'*'ards in deteimining Lhe rental r:rLes 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 L e a p p r o . . e r ib . v s a n g g u n i a n
The contract of lease rvhich includes the following shall Stn. 199. Lease of Equipmenl.-Idle equipment cif the
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 local governments ma-v be leased to other governmenL or
b-v law'. private entity thru sealed bids cr by negotiation if sealeC
a the lesseeshall be required Lodeposit an amount bids have failed as defined herein. The contr:rct of lease
equivalent to two (2) months rental or Thirty which includes the follo*'ing shall be executed in accor-
thousand (fi)0,000.00) pesos whichever is higher ciance with the fbrmalities reqr,rired by Iaw:
t.o answer for damages resulting from improper
a. the lease shall be on fully nraintained basis
use ofthe leased property and an advance one (1)
without fuel and operator;
month rental:
b. the lessee shall promptly pay the monthly bili- b. a lease contract longer than one (1) month shail
'ings for facilities like electric, water and tele- be supported by a surety bond to guarantee the
phone during the period of the lease,.and shall be replacement cos[ of the properly in case oi loss,
held answerable in case of disconnection of said cost of repair that are not due to normal wear
facilities due to his failure to pay the bills; and tear, replacement cost of missing parts, tools,
?6 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 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 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

with the property; be, shall certif-y that the property to be lea.sed is not
necded ior any purpo.seLry any department. or office oi
the rental must be pard tn advance or the lessee
the local governmentduring the duration of the lea.st,.
shall put up a domestic letter of credit to guaran-
tee the payment of the rental for the period of 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
lease, 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
the mobilization cosl from the lessor's yard to
on account of age or obsolescence; Prol tded'fhat no such
project .site and the demobilization cost from
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
project site to the lessor's yard shall be borne by
from the date of acquisilion of the propert-v. I,rot,icled
the lessee;
further, 'firat the maximum di.scount shall not excet_-rl
, r t^^-^^ ^L^ll L^ l:^Lt^ f^- ^^-^^*-^+:^- ^-.1
f,ne re55ue 5Ilarr uc lldurg rut LUruPcrlDaLrvtr arru
t.went-y-fivcper cent ('25,'/t,) oi the property's irormal rental
lawsuits, if any, arising from injury or darnage 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
caused to any person or propert.y by reason of the
Agc l3used on (]rarvler-
use of the equipment during the period of the
Date of l)neumatic-Mounteri I\{ounLed
iease;
A c q u i s i ti o n Units U nrts
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 )
r ,, :- ^-.-,^-^ ^C ^:-Ll /O\ i .,^.- -. ^ll a a:t
nours use allu aIl-y usage lll urLcbb ul (-16,rrL \o., a f C.lr) UlLl r, /O J"1

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 - 5 veirr'.*olci IAn/L 1l\( i.

spondrng additional rental shall be charged; 6 .r'e:rrsold 15'ic I t , / (

7 yeitrs old 25ti

g a monthly basis lease shiill be understood to L t ) (.

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 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

p e r r n o n t h - ;a n t l 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
h. a .proporlionalerentai shall be coilecfed on Lhe 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
acLual operating hours in excessof the one 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
hundred sixt.v (160) ref'erred to above rt-'gardless 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'
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 . 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
'f 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 '
Prot,rded, hat the renLal rate to be determined by the 1u 1r r. L^ (. -r .F, l.., .,f
\,r
rl-,.
t.rrl
, - . - , , , - . , , . + , ,, , , L , ^ l -
nrrlLlr
l-^^
llq\)
, . ^ + ,( .. ,r -r ,(Jr .t ,_-1. .5. (. ,. r' -l (. -. . - -
rlUU
l/ttrPLr!v (lll\
Commitlet: on Awards and approved by sanggunian shall rchabiliLartron i-snrort: than seven (?).verrrs old.
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 - 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
'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 npprovai of the [)irector Gernerai,Phiiippinc Natronrrl
(B) hours woik;ble period wiLhin a day of twenty-four I'oIicc
r ^-,^1..1:^- .-^^^l+i-^
lz4 ) nours, exuluLlrltl; llludrLrrrrs.
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
The foregoing provi.sionsnotwithstanding, no contract Ih.r'r's. l,ocal Covcrrrnrtnl. rrruts shtill Itc t'xernpt fj'trnl
oi lease shall be entered into unless the general services 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
M t s r : r ; t , t , , r s r : o t ; sp p g y l 1 ; 1 1 ; 5 1 ; 79

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

Snc. 205. Issuance of Guid.eljne.s.-The Iocal chief
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
executive may issue guidelines as may be deemeC
r',f rr-,;irls.l-,r-idgesand other infrastructure projects, as
necessary for the proper and effective implementation of
st'll rrs gitrtrage trtrcks, fire trucks, and oLher similar
these regulations
t'quipnrcnt' I'rot,ided, howeuer, That such equipment or
machint'ries shall not be disposed of, either by public 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
auction or negotiated sale as hereinabove provided, provision of these rules and regulatio's rvhich
shall be
within five (5) years from the importation thereof. In declared illegal by a court of competentjuriscriction shall
case the machincry or equipment is sold within the not affect the other provisions he.eof.
fir't'-.r'ear period, the purchasers or rccipients shall be
Joint Department Ordcr No. l-?5, ciatedAugust 19,
considert'd the iml-rslters thercof. anrl shall be liable for
I975, is ,ieerned supersecied.
dtities and taxes comptrted on thc book value of such
importntion. All other Circulars, Memoranda anil regulat.ions
ineoneictonf nr ri -r r !^v^r^r tr 'rtr:!^Ll ,w, ,r:u| Lr r . L ^ n ,r
Ltlc pI uvlsrolls oI . Lnese
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 rules and regulations are hereby ."p.il.d, rnociifiecl anclr
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 amended accordingly insofar as applicab[e Lo local
or office of the local government units shall be dc.enred governments.
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 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 anrl resulirtion.s
having custod.v of said supplies or property shall become shall take effect immediatelv.
immediatel_v accountable therefor upon the effectivity of
Republic Act No. 7160. It shall be the duty of the LGAO
general servicesofficer, municipal or barangay treastirer, GSO/KNI/N CAfi-LL
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.
 -A
APP€NOIX LGU Farn 15. Oa APPENOTX'8'
LGU torm Nc Cl

AXXTJAL PFOCUNCIIXI PLAII PR(rcUNCreTT PN(}GRAI

fiaru Govafnmnt Uni t{.,'| d Lcd Gov.mrsil Unl

o: . dal

I P|an controt t'to -_ Progr.rn Codrol l{o-: =-- Anoun,

l"r._d_p.os
P t a n n t d A m o u n l
tbg-tilrrofir F.errhr 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 Ur*| Toid lsl OrrarE lnd Oufi3 3.d Ouans It|r Ouarlet
No. Oaacrixbn C06l Quantlt Cost

)TY )T\ )TY

T o t a l r

ol Tha b b errrt !|a h. -o[ Fcoml preinn

ptcurlnnl y':n is h r€qdano wilh lho obicliv6
' Tn;s 's lo celtily lhal rhe abo€ a n .o.trc. ril |h. Oirri6 ol 'la LGU:
t.6 Ollrc€ REtrmdrd bt: AFmd by:
Prcpa.sd by Girrd S.wi! OllbjrLocJ T'.r ur.t (Locrl ChlC Ercuriv€)
tff ot O+-rtt
".a "ttvOtti*)
 LGll Form 15. 04 .D.
APPENOTX
fU Form l{o 03 APP€rorx rc'

ATEXOATORY PROCURIIIEXT PL TI AIEIIOATOfiY PROCUR€,IE|JTPROGRAI

Nm of Local Gcrcrnarnt Unit:
am ot Lo€! Govornmnt Und

Arbndatory tlo.:____

A. alsms lo b. SubstitrrtedRoptaed
A. ltems lo tr SubstitutcdReplacsd

I Procurofibnt AlrEdy
Toral I Ett€aod Jrjstilicalions
ti^il1- lTnlrl
;-luuanr'rylc.--

T o I a I s >----

B. llems Recommerd€d lor Procuremenl in Lnu of tho Abow

8. ltems Rocommond€d lor Procur.monl'in Lbu ol lho ADow

This is to c€nily lhal lha aboye arEndatdy

This rs to c.rtrly thal th. abov. ern rdafory plan 6 h :rcordarEo rilh lh. obpctiws ra In accofdanco wilh the obioclivG of lhis LGU:
ol this Olficc.

Gofl€ral S€rvbos Ollicor/Local Treasuror (Locd Chiof Exocutivcl

 LGti Fam t\b. 05 APPENDIX'F'
Fqm ttb. a5(A) APPETDTX'F PURCTIASE
REOUEST
REollilltt Am EslE YolrctlEF No. _ Date
TO. C:enerd Services Otficef/Local Trsasurer.
(Ificcrtl-ocd Trsttr* FffiM: DepartmenVCffice Head (Requisitioner)
O: Gquel Stt*t
Eletvrry/Shignent b: --- period ol Delivery:
Dft DeprtrPntttOffce lhd

Roqoit i ti o n I t s u l n c e

I c60ity that the need for fte above supplies is exception-

I CERTIFIED lhet the above ally urlent or absolutely indispensable to prevent imrlinent
rsfdler at.e aoersarY lor official
and real danger to, or loss of, life or prop€rty.
r.e nd rill be rr*.ed solelY lor to
Frsrs ttre f*P-tttiry- Name. Designation I further certify trat he baid supplies are necessary for
official use in connection with the.following activity(s):
& Signaturo

D+anssilrOffice Head Filled by:

Pacl€d by:
Shappodto:
Bi[ ol Ladng No.:
APPaovEo Oato ot Shipment:
I al (ihlcf FrmrtinE

CERTIFIEDCORRECT:
C'eneralServicesO{fice/Treasurer
 -G' LGU Form No 07
LGU Form No 06 APPENDIX A P P E N D I X. H '

OROER
PURCHASE REPORTOF UTILIZATION
FurchaseOrder No Date: ---
Name ol Local GovernmentUnat
PurchaseRequestNo -- Date. 'Reqrisitoning Olfice/Department
lame of Local Governmenl Unit Name and Designationol End-User PR/RlV No
O Suopher/Dealer/Contraclor
Exact AddresVLocationWhere SupptiesWere Delivered
.ddress
Name and Complete Addressof Supplier/Dealer:

De partmer.VOlfice Where DeliverY DeliveryPeriod

Delivery Utilization B a l a n c e
rs to be l"lade.---- Other Terms Description
of
B o n d P o s t e d Articles Unil
I
Total
vudr rartrf uate Gost LJuanflty IAmounl
Address-
Amounl Nalure Particulars

Item Unat Total

No OTY Unit A R T I C L E S Price Cos! I H E R E E YC F R T | F Yr h i s_ day I tHEREBYCERTIFy rhrs day
ot -, l9_, the accuracy I of _ 19_.. thar we had

__i__ 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
I
verified and lound corr€ct the
above report.
Total .. >
Recommending AP2roval
DeparlmenVOfliceHead I General Services Offrce/Local
General Services Officer/LocalTreasurer CERTIFICATION-
Treasurer
I received today, -, APPROVED
19_, Purchas€Order and held Local Chief Executive
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). I Conlraclor/0ea lerlSuPPlier
Sanggunian Resolution No .-- |
CertrliedCorrect. .- I B"-----------=----
.- [ 6-^--.,^:^- |
becrglal y l(J tt ru rdr rvvsr ndr | | AuthonredReP,esentative
LGU Form No O8 APPENDIX'I' LGU Form No. Oo APPENTIIX'f

rEronrr|nr iccBrT FoRs€tt-EIpaIoAaLEmL

PROPERW FST'E SLIP n|.EIPEI|DATOTd} SUPPIJESfl ?ROPERW
Nrrr gl Locrl Gorerrvnent Unit: NoEode_ Dab: _
Name of Local GovernmentUnit
I hereby ecknowledged b haw rec'sivtd this _ day ol _,
Data Clarsr-
of Ptoptty frcalron Unrt Toral Oftice Head) the follnring sugpli€yproporty whn:tr will be use'd h
)ty DescrrDlron
Purchas€ Nu.nbe, Number Valu€ ValL€ (Office or Deprrtment) ard br rytrir*t lam immetlaFly
eccountable.

TRANSFE ROR TRAAISFER€E

I H E R E E Y C E R T I F Y rhat I I C E R T I F Y thal I have

have thrs _oay of __ 1 9_ R€CEIVEDihrs _ dey of _.

Remarts0ther lnformation(il any):
I S S U E DT O t9 from
(Nart I Dea,gnalbf,)
End-User (Person in actual poseession of the property)
-lrrere
t l€srgnn'cnl
Name(Tyguwritte,:) Designation/Position
ine ab?ve'lrsled atttcles
iollreo+.nEol &ecy) lo(
{OtlEdOea nmnl /Ag€ncy)

!he tterns/arl,cles descnbed

aDoYc

G.natd SaPic- Oltict/ N:nr. Srgnalur€ a Dosignation

Lcal Tra.turl ol Rceivtrg Ollicot
-GU Form l'lo 10 APPENDIX'K' Gen FormNo.3O-A A P P E N D I'XL '
INVOICERECEIPTFOR P R O P E R T Y
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 LocalGovernmentUnil
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 Fund
Dato
otv ol Ptc4f,nl ClaSili€tion Unit I Toral
0.sip!o
Pu.chts No. No. Value I vatue
O U A N T I T Y

To1a1..........

INVOICE RECEIPT
This is to certily that This is to certify that
i have ihis_cjay oi_. ihave this_Cay ot--.
1 9 _ t r a n s l e r r e o 19_ receivedfrom:_-
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.
(Name & Designation) (Name & Designation)
l h e a b o v e - l i s t e ds u p p l i e s the above-listedsuppliesor
Head oi DepartmenVOffice property. property.

InvoicingAccountableOfficer 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 tI APPEM)IX T
LGU Fam No. 12 APPEf{t}tx -N-
RACAPITU|.AnOT

PRC'?CRTYRFIURITSUP
Local C-v€rnrnerrl Unrl
Departmen!Ofk- ttlrrt ol t@d Golgrrmenl Urit
Date Sh€€t No. Purpose:( fXryoef ( pepei ( )UrrrOb $dr ( pdrer:

Descriptron ol the llern:

Unitol lssue

U n r l
laan Tdd bau.d To: (l{.n: d Silnature ot €tpbt-
t{o. EnpbyrGn4t,|dl End UsJ
oty Cd

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

CERIIFICATION

I H€R€8Y CERTIFY that tor€goingrs3uatroemade on thrs -- day I H€RE8Y CERTTFYthal I I HEREEY CERTIFY thai
19 _ att truc and correcl
ha|€ rhis_ <by ol _ _, 19 have his -._ day ot _. tg
ol
NC T UHNEU tO: RECEryED irom

O.DJ|mnt/Oftb. |b.d

General Servlces Officetocd

Trgasurer
lSan lctn No ! t{ APPE'TaOTX
!'
nwEraTonv, s{sPEcrrcr{ Axo lPPRlrSlL tr rt{sEnvrcEABLE PioP€nTY Cten Form l{o. 61-A APP€NDIX'P.
At ot __- !t -
FEPTORT
OF WASTEIATERIALS
Nam ol Lcrl Govfr,mst U^t
Narne ol Local Cowmmont Unat:
I N V E N I O R Y N S P T C T Oops.tmenUOtlloo
Plece of Storagc:
D T E P O S T I T O N
PrqpJtf Orl.
flunto. Acgu rad
Description

I t cennrv lh.t rh. .borciEr ol $FdtE I I CERTIFY

I p.og.rt} E I ord ,nsto.y rnd lhcr.br. | | | CERTIFY lh'l I htY' in-
rhrl rh. rp-
I noroby rcqucg lor thc'. rR3pftton whbn | | 3p'clo< 'rch r^d ov'ry 'rlpl'
i uwi ,*"r* ard r.rs ThF rffd ls I onurnarat.d n thE ropon My ln4 Prrrasd vab-
- rur s rnt pP
I iJ",. I r'9t rnd ts'mddioos r'. rt
plrar/propa,lt
I "or "r lldb-t:__ f o t a l
t _ l _
,rpdl raa mr.b
| (C"*r., SoeE6 OtlrxrLqi Trcrs.Dal I lprovrocr.ycrty/iAJnEpat udiql bt th. Cdtrmil-
t l
t- on Artrda CERTIFI€O
CORRECT
UNdE' i3 RGG
I XEREBY CER-ilFY thal I rEw agomrd lb. honh .ooJ.sl rq Insp.clu ol thc lrrin No _
lrpgl€!/pfop€.tt rhorn n lhE rag)rl (Copy .tlrched)
I FURTHER CERTIFY $.r |h. drlpositpn Ordat E n ny pdgere^t to lh. b6t Local Chi.l Er.clthr
Gord Stnt- Odic../
lq th€ nte.cat ol tla g@mreil.
Lcrl Tnrulr
(Sc.trrt to tha
Coatrmni 0
(Lo€l Ch{ ErcautrYa}
Arr.lrl
A Eb?IEI ^ YF
vcn!trtvAlt 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

LGU Form ||{o. 13 APPENDIX'O'

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 I H E R E B YC E R T I F Y
rn8r tne anictes shown tn Inal I nav9 lnrs_ oay
lhe column 'OUANTITY of_, 19_ ACCEPTEO
RECEIVED BY THE tho erticl€s shcwn in the
BUYER' were defiveredlo .OUANTITYRECEIVEDgY
lhe Buyer this _ day ef THE BUYER'
_. t9_.
General SorvicesrlocalTrcasuror 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,