CONTRACT REVIEW REPORT - INFRASTRUCTURE

(Legal and Auditorial)

Ref. No.
CRR No.

Name of Project : Project ID No.

ABC:
Name of Contractor: CAF :
Effectivity of Contract: Fund Source:
Date of NTP: Contract Amount : Php

Documents Required under COA Circular No. 2009-0001 dated February 12, 2009 and RA 9184 and its RIRR as amended on August 2016

Check (a) if attached (x) if not attached

Name of Document Reference
Rule VI of RIRR
Preparation of Bidding Documents RA 9184

Section 17 of RIRR
Form and Contents of Bidding Documents RA 9184

a Approved Budget for the Contract (ABC);

b Invitation to Bid (ITB) / Request for Expression of Interest (REI). The Invitation to
Bid shall be:

(a) Posted at any conspicuous place reserved for this purpose in the premises of the Procuring Entity
concerned for seven (7) calendar days, as certified by the head of the Bids and Awards Committee (BAC)
Secretariat of the Procuring Entity concerned.

(b) Posted continuously in the Philippine Government Electronic Procurement System (PhilGEPS)
website and the website of the Procuring Entity concerned, if available, and the website prescribed by the
foreign government/foreign or international financing institution, if applicable, for seven (7) calendar
days starting on the date of advertisement; and

(c) Advertised at least once in one (1) newspaper of general nationwide circulation which has been
regularly published for at least two (2) years before the date of issue of the advertisement: Provided, That
advertisement shall not be required for contracts to be bid with an ABC of Ten Million Pesos
(₱10,000,000.00) and below for the procurement of goods, Fifteen Million Pesos (₱15,000,000.00) and
below for the procurement of Infrastructure Projects, and Five Million Pesos (₱5,000,000.00) and below
for the procurement of Consulting Services.

Note Two years after the effectivity of the 2016 Revised IRR of RA 9184 on 28 October 2016,
advertisement in a newspaper of general nationwide circulation shall no longer be required. However, a
Procuring Entity that cannot post its opportunities in the PhilGEPS for justifiable reasons shall continue
to publish its advertisements in a newspaper of general nationwide circulation.

c Eligibility Requirements;

d Instructions to Bidders, including scope of bid, documents comprising the bid,

criteria for eligibility, bid evaluation methodology/criteria in accordance with the
Act, and post-qualification, as well as the date, time and place of the prebid
conference (where applicable), submission of bids and opening of bids;

Bid Data Sheet

General Conditions of the Contract

Special Conditions of the Contract

e Terms of Reference, for Consulting Services;

f Scope of work, where applicable;

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 Name of Document Reference
g Plans/Drawings and Technical Specifications

h Form of Bid, Price Form, and List of Goods or Bill of Quantities;

i Delivery Time or Completion Schedule

j Form, Amount, and Validity Period of Bid Security

k Form, Amount, and Validity of Performance Security and Warranty; and

l Form of Contract and General and Special Conditions of Contract.

Rule VII of RIRR
Invitation to Bid RA 9184
Minutes of Pre-Procurement Conference (contracts above P 5 Million) Section 20 of RIRR
RA 9184

Prior to the advertisement or the issuance of the Invitation to Bid/Request for Expression of Interest for
each procurement undertaken through a competitive bidding, the BAC, through its Secretariat, shall call
for a pre-procurement conference. The pre-procurement conference shall be attended by the BAC, the
Secretariat, the unit or officials, including consultants hired by the Procuring Entity, who prepared the
Bidding Documents and the draft Invitation to Bid/Request for Expression of Interest for each
procurement.

The holding of a pre-procurement conference may not be required for small procurements, i.e. ,
procurement of Goods costing Two Million Pesos (₱2,000,000.00) and below, procurement of
Infrastructure Projects costing Five Million Pesos (₱5,000,000.00) and below, and procurement of
Consulting Services costing One Million Pesos (₱1,000,000.00) and below.

Minutes of the Pre-bid Conference (contracts with an ABC of P 1 Million and above) Section 22 of RIRR
RA 9184

For contracts to be bid with an ABC of One Million Pesos (₱1,000,000.00) or more, the BAC shall
convene at least one (1) pre-bid conference to clarify and/or explain any of the requirements, terms,
conditions, and specifications stipulated in the Bidding Documents. For contracts to be bid with an ABC
of less than One Million Pesos (₱1,000,000), pre-bid conferences may be conducted at the discretion of
the BAC. Subject to the approval of the BAC, a pre-bid conference may also be conducted upon written
request of any prospective bidder.

The pre-bid conference shall be held at least twelve (12) calendar days before the deadline for the
submission and receipt of bids, but not earlier than seven (7) calendar days from the PhilGEPS posting of
the Invitation to Bid or Bidding Documents and in the case of Consulting Services, from the
determination of the shortlisted consultants.

The minutes of the pre-bid conference shall be recorded and prepared not later than five (5) calendar days
after the pre-bid conference, and shall be made available to prospective bidders not later than five (5)
days upon written request.

Supplemental/Bid Bulletins, if any Section 22.5 of RIRR

RA 9184
Requests for clarification(s) on any part of the Bidding Documents or for an interpretation must be in
writing and submitted to the BAC of the Procuring Entity concerned at least ten (10) calendar days before
the deadline set for the submission and receipt of bids. The BAC shall respond to the said request by
issuing a Supplemental/Bid Bulletin, duly signed by the BAC Chairperson, to be made available to all
those who have properly secured the Bidding Documents, at least seven (7) calendar days before the
deadline for the submission and receipt of bids.

Any Supplemental/Bid Bulletin issued by the BAC shall also be posted in the PhilGEPS, the website of
the Procuring Entity concerned, if available, and at any conspicuous place within the premises of the
Procuring Entity.

Rule VIII of RIRR

Receipt and Opening of Bids RA 9184
Eligibility Documents Section 23 of RIRR
RA 9184

Class "A" Documents

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 Name of Document Reference
Legal Documents
i) PhilGEPS Certificate of Registration and Membership in accordance with PBD 5th Edition
Section 8.5.2 of the IRR, except for foreign bidders participating in the
procurement by a Philippine Foreign Service Office or Post, which shall
submit their eligibility documents under Section 23.1 of the IRR, provided,
that the winning bidder shall register with the PhilGEPS in accordance
with Section 37.1.4 of the IRR;

i) Registration certificate from SEC, Department of Trade and Industry (DTI) for sole
proprietorship, or CDA for cooperatives.

ii) Mayor’s/Business permit issued by the city or municipality where the

principal place of business of the prospective bidder is located, or the
equivalent document for Exclusive Economic Zones or Areas.

iii) Tax clearance per E.O. 398, s. 2005, as finally reviewed and approved by
the Bureau of Internal Revenue (BIR).

Technical Documents
iv) Statement of the prospective bidder of all its ongoing government and
private contracts, including contracts awarded but not yet started, if any,
whether similar or not similar in nature and complexity to the contract to be
bid.

v) Statement of the bidder’s Single Largest Completed Contract (SLCC)

similar to the contract to be bid, except under conditions provided for in
Sections 23.4.1.3 and 23.4.2.4 of this IRR, within the relevant period as
provided in the Bidding Documents in the case of Goods. All of the above
statements shall include all information required in the PBDs prescribed by
the GPPB.

Note: The statement of the Bidder’s SLCC shall be supported by the Notice of Award and/or
Notice to Proceed, Project Owner’s Certificate of Final Acceptance issued by the Owner other
than the Contractor or the Constructors Performance Evaluation System (CPES) Final Rating,
which must be at least satisfactory. In case of contracts with the private sector, an equivalent
document shall be submitted;

The two statements required shall indicate for each contract the following:
(ii.1) name of the contract;
(ii.2) date of the contract;
(ii.3) contract duration;
(ii.4) owner’s name and address;
(ii.5) nature of work;
(ii.6) contractor’s role (whether sole contractor, subcontractor, or partner in a JV) and percentage of
participation;
(ii.7) total contract value at award;
(ii.8) date of completion or estimated completion time;
(ii.9) total contract value at completion, if applicable;
(ii.10) percentages of planned and actual accomplishments, if applicable; and
(ii.11) value of outstanding works, if applicable.

vi) In the case of procurement of Infrastructure Projects, a valid Philippine

Contractors Accreditation Board (PCAB) License or Special PCAB License
in case of Joint Ventures, and registration for the type and cost of the
contract to be bid.

Financial Documents
vii) The prospective bidder’s audited financial statements, showing, among
others, the prospective bidder’s total and current assets and liabilities,
stamped “received” by the BIR or its duly accredited and authorized
institutions, for the preceding calendar year which should not be earlier
than two (2) years from the date of bid submission.

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 Name of Document Reference
viii) The prospective bidder’s computation of Net Financial Contracting
Capacity (NFCC). However, in the case of procurement of Goods, a bidder
may submit a committed Line of Credit from a Universal or Commercial
Bank, in lieu of its NFCC computation.

NFCC computation in accordance with ITB Clause 5.5. The Bidder must submit a computation
of its Net Financial Contracting Capacity (NFCC), which must be at least equal to the ABC to
be bid, calculated as follows:
NFCC = [(Current assets minus current liabilities) (15)] minus the value of all outstanding or
uncompleted portions of the projects under ongoing contracts, including awarded contracts yet
to be started coinciding with the contract for this Project. The values of the domestic bidder’s
current assets and current liabilities shall be based on the latest Audited Financial Statements
(AFS) submitted to the BIR.

Class "B" Documents

If applicable, Joint Venture Agreement (JVA) in accordance with RA 4566 "An act creating the Philippine
Licensing Board for Contractors, prescribing its powers, duties and functions, providing funds therefor,
and for other purposes". Each partner of the joint venture shall submit their respective PhilGEPS
Certificates of Registration in accordance with Section 8.5.2 of this IRR. The submission of technical and
financial eligibility documents by any of the joint venture partners constitutes compliance: Provided, That
the partner responsible to submit the NFCC shall likewise submit the Statement of all of its ongoing
contracts and Audited Financial Statements.

PBDs for Infra, 5th

Technical Documents Edition, August 2016

(i) Bid security in accordance with ITB Clause 18. If the Bidder opts to submit the bid
security in the form of:
Cash or cashier’s/manager’s check issued by a Universal or Commercial Bank. = Not less than 2% of
ABC

Bank draft/guarantee or irrevocable letter of credit issued by a Universal or Commercial Bank: Provided,
however, that it shall be confirmed or authenticated by a Universal or Commercial Bank, if issued by a
foreign bank. = Not less than 2% of ABC

Surety bond callable upon demand issued by a surety or insurance company duly certified by the
Insurance Commission as authorized to issue such security; Not less than 5% of ABC and/or

The Bid Securing Declaration mentioned above is an undertaking which states, among others, that the
Bidder shall enter into contract with the procuring entity and furnish the performance security required
under ITB Clause 32.2, within ten (10) calendar days from receipt of the Notice of Award, and commits
to pay the corresponding amount as fine, and be suspended for a period of time from being qualified to
participate in any government procurement activity in the event it violates any of the conditions stated
therein as provided in the guidelines issued by the GPPB.

(ii) Project Requirements, which shall include the following:

(ii.1) Organizational chart for the contract to be bid;

(ii.2) List of contractor’s personnel (e.g., Project Manager, Project Engineers,

Materials Engineers, and Foremen), to be assigned to the contract to be bid, with
their complete qualification and experience data. These personnel must meet the
required minimum years of experience set in the BDS; and

(ii.3) List of contractor’s major equipment units, which are owned, leased, and/or
under purchase agreements, supported by proof of ownership, certification of
availability of equipment from the equipment lessor/vendor for the duration of the
project, as the case may be, which must meet the minimum requirements for the
contract set in the BDS; and

(iii) Sworn statement in accordance with Section 25.3 of the IRR of RA 9184 and using
the form prescribed in Section IX. Bidding Forms.

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 Name of Document Reference
1. If a sole proprietorship: I am the sole proprietor or authorized representative of [Name of Bidder] with
office address at [address of Bidder]; If a partnership, corporation, cooperative, or joint venture: I am the
duly authorized and designated representative of [Name of Bidder] with office address at [address of
Bidder];

2. If a sole proprietorship: As the owner and sole proprietor or authorized representative of [Name of
Bidder], I have full power and authority to do, execute and perform any and all acts necessary to
participate, submit the bid, and to sign and execute the ensuing contract for [Name of the Project] of the
[Name of the Procuring Entity] [insert “as shown in the attached duly notarized Special Power of
Attorney” for the authorized representative];

If a partnership, corporation, cooperative, or joint venture: I am granted full power and authority to do,
execute and perform any and all acts necessary to participate, submit the bid, and to sign and execute the
ensuing contract for [Name of the Project] of the [Name of the Procuring Entity], accompanied by the
duly notarized Special Power of Attorney, Board/Partnership Resolution, or Secretary’s Certificate,
whichever is applicable;

3. [Name of Bidder] is not “blacklisted” or barred from bidding by the Government of the Philippines or
any of its agencies, offices, corporations, or Local Government Units, foreign government/foreign or
international financing institution whose blacklisting rules have been recognized by the Government
Procurement Policy Board;

4. Each of the documents submitted in satisfaction of the bidding requirements is an authentic copy of the
original, complete, and all statements and information provided therein are true and correct;

5. [Name of Bidder] is authorizing the Head of the Procuring Entity or its duly authorized
representative(s) to verify all the documents submitted;

6. If a sole proprietorship: The owner or sole proprietor is not related to the Head of the Procuring Entity,
members of the Bids and Awards Committee (BAC), the Technical Working Group, and the BAC
Secretariat, the head of the Project Management Office or the end-user unit, and the project consultants
by consanguinity or affinity up to the third civil degree;

If a partnership or cooperative: None of the officers and members of [Name of Bidder] is related to the
Head of the Procuring Entity, members of the Bids and Awards Committee (BAC), the Technical Working
Group, and the BAC Secretariat, the head of the Project Management Office or the end-user unit, and the
project consultants by consanguinity or affinity up to the third civil degree;

If a corporation or joint venture: None of the officers, directors, and controlling stockholders of [Name of
Bidder] is related to the Head of the Procuring Entity, members of the Bids and Awards Committee
(BAC), the Technical Working Group, and the BAC Secretariat, the head of the Project Management
Office or the end-user unit, and the project consultants by consanguinity or affinity up to the third civil
degree;

7. [Name of Bidder] complies with existing labor laws and standards; and
8. [Name of Bidder] is aware of and has undertaken the following responsibilities as a Bidder:
a) Carefully examine all of the Bidding Documents; b) Acknowledge all conditions, local or otherwise,
affecting the implementation of the Contract; c) Made an estimate of the facilities available and needed
for the contract to be bid, if any; and d) Inquire or secure Supplemental/Bid Bulletin(s) issued for the
[Name of the Project].

9. [Name of Bidder] did not give or pay directly or indirectly, any commission, amount, fee, or any form
of consideration, pecuniary or otherwise, to any person or official, personnel or representative of the
government in relation to any procurement project or activity.

PBDs for Infra, 5th

Financial Documents Edition, August 2016

(a) Financial Bid Form, which includes bid prices and the

Bill of Quantities, in accordance with ITB Clauses 15.1 and 15.3; and

(b) Any other document related to the financial component of the bid as stated in the
BDS.

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 Name of Document Reference
Bids shall remain valid for the period specified in the BDS which shall not exceed one hundred twenty
(120) calendar days from the date of the opening of bids.

Sec. 29 of RIRR, of
RA 9184 as amended
August 2016
Minutes of the bid opening

Rule IX of RIRR RA
Bid Evaluation 9184

* Abstract of Bids duly signed by all members of the BAC. The Abstract of Bids shall Sec. 32.3 of RIRR, of
contain the following: a) Name of the contract and its location, if applicable; b) RA 9184 as amended
August 2016
Time, date and place of bid opening; and c) Names of bidders and their
corresponding calculated bid prices arranged from lowest to highest, the amount of
bid security and the name of the issuing entity.

The entire evaluation process for the procurement of Goods and Infrastructure
Projects shall be completed within seven (7) calendar days from the deadline for
receipt of proposals.

* All the bids with their corresponding bid securities

Rule X of RIRR RA
Post Qualification 9184

* Notice issued by the BAC to the bidder with LCRB or Notice of Post Qualification Sec. 34.2 of RIRR, of
RA 9184 as amended
or BAC Resolution declaring the winning bidder as the LCRB August 2016

The bidder that has the lowest calculated bid is required to submit the following:

Latest income and business tax returns

Other apropriate licenses and permits required by law and stated in the Bidding
Documents

Rule XI of RIRR RA
Award, Implementation and Termination of the Contract 9184

* Resolution of the BAC recommending approval

Within a period not exceeding fifteen (15) calendar days from the determination by
the BAC of the bidder with the LCRB, HRRB, SCRB, or SRRB, and the
recommendation to award the contract, the HoPE or his duly authorized
representative shall approve or disapprove the said recommendation.

* Document issued by appropriate entity authorizing the procuring entity to incur

obligations for a specified amount or the SARO, or the Certificate of Availability of
Funds (CAF)

* Notice of Award of Contract

* Performance Security

The winning bidder shall post the required Performance Security and enter into
contract with the Procuring Entity within ten (10) calendar days from receipt by the
winning bidder of the Notice of Award.

10% of the total contract price (cash, cashier's/manager's check, bank

draft/guarantee confirmed by a Universal or Commercial Bank or irrevocable letter
of credit issued by a Universal or Commercial Bank: Provided, however, that it
shall be confirmed or authenticated by a Universal or Commercial Bank, if issued
by a foreign bank.

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 Name of Document Reference
30% of the total contract price (surety bond callable upon demand issued by a
surety or insurance company duly certified by the Insurance Commission as
authorized to issue such security

Proportionate to share of form with respect to total amount of security (any

combination of the foregoing)
For biddings conducted by LGUs, the cashier’s/manager’s check may be issued by
other banks certified by the BSP as authorized to issue such financial instrument.

* Contract Agreement Form duly approved by the HOPE

Additional contact documents relative to the Project that may be required by existing
laws and/or specified in the BDS such as the following:

Construction Schedule

S-curve
Manpower Schedule
Construction Methods
Equipment Utilization Schedule
Construction Safety and Health Program approved by DOLE

PERT/CPM or other acceptable tools of project scheduling for infrastructure

projects.
* Program of Work showing the general methods, arrangement, order, and timing for
all the activities in the Works.

* Notice to Proceed (NTP) received and dated by the contractor, if no effectivity date
is provided in the Notice.
The concerned Procuring Entity shall issue the Notice to Proceed together with a
copy or copies of the approved contract to the successful bidder within seven (7)
calendar days from the date of approval of the contract by the appropriate
government approving authority. All notices called for by the terms of the contract
shall be effective only at the time of receipt thereof by the successful bidder.

The Procuring Entity, through the BAC Secretariat, shall post a copy of the Notice to
Proceed and the approved contract in the PhilGEPS and the website of the Procuring
Entity, if any, within fifteen (15) calendar days from the issuance of the Notice to
Proceed.

* Such other documents peculiar to the contract and considered necessary in the
auditorial rreview and in the technical evaluation thereof.

Prepared by: Reviewed by:

Date : Date :

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t : Php

s RIRR as amended on August 2016

Remarks

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 CHECKLIST FOR POST-AUDIT OF ADVANCE PAYMENT

Particulars: ________________________________________________________________________
Name of Contractor: _________________________________________ Contract Amt: __________
Date of Notice to Proceed: __________________________________ Billed Amt: ___________
JEV No. : _______________ Check No.: ___________ Date: _________ Net Amount: _________
_
Check (a) if attached ( x ) if not attached

Name of Document
1 Disbursement Voucher

2 Obligation Request (not needed if charge to Trust Fund)

3 Letter-request of contractor

4 Official Receipts

5 Irrevocable Standby Letter of Credit / Security bond / Bank Guarantee

6 Such other documents peculiar to the contract and / or to the mode of procurement and
considered necessary in the auditorial review and in the technical evaluation thereof.

Note: The procuring entity shall, upon a written request from the contractor, make an advance payment to the contractor in an amount not exceeding 15 percent of the
total contract price to be made in lump-sum or, at most, two installments according to a schedule specified in the Invitation to Bidders and other relevant Tender
Documents. The advance payment shall be made only upon submission to and acceptance by the procuring entity of an irrevocable standby letter of credit of equivalent
value from a commercial bank, a bank guarantee, or a surety bond callable upon demand, issued by a surety or insurance company duly licensed by the Insurance
Commission and confirmed by the procuring entity (Annex E of the Revised IRR of RA No. 9184)

Source: RA 9184 and its IRR ; COA Circular 2012-001 dated June 14, 2012

Prepared by: Reviewed by:

Date : Date:
ENT

___________
__________
__________
_________

Remarks

ntractor in an amount not exceeding 15 percent of the

Invitation to Bidders and other relevant Tender
y of an irrevocable standby letter of credit of equivalent
surance company duly licensed by the Insurance
 CHECKLIST FOR POST-AUDIT OF PAYMENT OF PROGRESS / FINAL BILLINGS

Particulars: ________________________________________________________________________
Name of Contractor: _________________________________________ Contract Amt: __________
Date of Notice to Proceed: __________________________________ Billed Amt: ___________
JEV No. : _______________ Check No.: ___________ Date: _________ Net Amount: _________
_
Check (a) if attached ( x ) if not attached

NOTE: Prior to post-audit of payment of progress billings, the Auditor should have already conducted a review of the legal and auditorial aspect of the
contract (original and change order and/or extra work order).
Name of Document
1 Disbursement Voucher
2 Obligation Request (not needed if charge to Trust Fund)
3 Letter-request of contractor
4 Inspection Report rendered by the Auditee
5 Official Receipts
6 Copy of the approved original contract
7 Copy of the approved Statement of Work Accomplished/Progress Report/Accomplishment
Report
COA Circular 2012-001 9.1.1.3 Once a month, the contractor may submit a statement of work accomplished
(SWA) or progress billing and corresponding request for progress payment for work accomplished. The SWA
should show the amounts which the contractor considers itself to be entitled to, up to the end of the month,
to cover the cumulative value of the works executed to date based on the items in the Bill of Quantities and
adjustments made for approved Variation Orders executed (Annex E of the Revised IRR of RA No. 9184).

8 Copy of certificate of completion and certificate of acceptance (for 100% accomplishment)

9 Copy of the Notice to Proceed indicating the date of receipt by the contractor
10 As built-plans
11 Such other documents peculiar to the contract and are required by the Auditee
12 COA-TechITS Inspection Report (to be obtained from COA-TechITS) or Inspection Report by the
Audit Team
Additional Requirements if there are Change Order (Variation Order/Extra Work Order)
13 In claiming for any variation order, the contractor shall, within seven (7) calendar days after such
work has been commenced pursuant to Section 3.2 hereof; or within twenty eight (28) calendar
days after the circumstances or reasons justifying a claim for extra cost shall have occurred,
deliver a notice giving full and detailed particulars of any extra cost in order that it may be
investigated at that time.

14 Copy of the approved change order (variation order/extra work order)

15 Copy of the approved original plans indicating the affected portion(s) of the project and duly
approved revised plans and specifications, if applicable, indicating the changes made which shall
be color-coded

16 Copy of agency's report establishing the necessity/justification(s) for the need of such change
order and or extra work order which shall include (a) the computation as to the quantities of the
additional works involved per item indicating the specific stations where such works are
neeeded, (b) the date of inspection conducted and the results of such inspection, and (c) a
detailed estimate of the units cost of such items of work for new unit costs, including those
expressed in volume/area/lump sum/lot

17 Copy of the approved revised PERT/CPM Network Diagram which shall be color-coded, reflecting
the effect of additional/deductive time on the contract period and the corresponding detailed
computations for the additions/deductive time for the subject Change Order/Extra Work Order

18 Copy of the approved detailed breakdown of contract cost for the original contract
19 Copy of the approved detailed breakdown of contract cost for the variation order
20 Copy of the COA Technical Evaluation Report for the original contract (to be obtained from
records on file at the Audit Team's Office) or the evaluation report rendered by the Audit Team

NOTE: The following shall be deducted from the certified gross amounts of progress payment
(Section 5.3, Annex C, IRR, RA 9184 as amended):
20 Portion of the advance payment to be recouped equivalent to 15% from periodic progress
payments (Section 4.3, Annex C, IRR, RA 9184 as amended on Sept. 2009)

21 10% Retention Money to be deducted from every progress payment until 50% project
accomplishments

Final Payment: Additional Documentary Requirements

As-Built Plans
Warranty Security
Clearance from the Provincial Treasurer that the corresponding sand and gravel fees have been
paid (DPWH DO No. 109 s. 1993 dated May 4, 1993 and DO No. 119 s. 1993 dated May 11,
1993)

Copy of turn over documents / transfer of project and facilities such as motor vehicle, laptops,
other equipment and furniture included in the contract to concerned government agency.

Source: RA 9184 and its IRR as amended on September 2, 2009; COA Circular No. 2009-001 dated Feb. 12, 2009; COA Circular No. 2009-002 dated May 18, 2009; COA Circular
2012-001 dated June 14, 2012
Prepared by: Reviewed by:
Date : Date:
INAL BILLINGS

___________
__________
__________
_________

ed a review of the legal and auditorial aspect of the

Remarks

rcular No. 2009-002 dated May 18, 2009; COA Circular

 CHECKLIST FOR POST-AUDIT OF RELEASE OF RETENTION MONEY

Particulars: ________________________________________________________________________
Name of Contractor: _________________________________________ Contract Amt: __________
Date of Notice to Proceed: __________________________________ Billed Amt: ___________
JEV No. : _______________ Check No.: ___________ Date: _________ Net Amount: _________
_
Check (a) if attached ( x ) if not attached

Name of Document
1 Disbursement Voucher

2 Obligation Request (not needed if charge to Trust Fund)

3 Letter-request of contractor

4 Official Receipts

5 Certificate of Completion

6 Any security in the form of cash, bank guarantee, irrevocable standby letter of credit from a
commercial bank, GSIS or surety bond callable on demand

7 Certification from the end-user that the project is completed and inspected

Note: The total retention money shall be due for release upon final acceptance of the works. The contractor may, however, request the substitution of the retention money
for each progress billing with irrevocable standby letters of credit from a commercial bank, bank guaranties or surety bonds callable on demand, of amounts equivalent to
the retention money substituted for and acceptable to the Government, provided that the project is on schedule and is satisfactorily undertaken. (Annex E of the Revised
IRR of RA No. 9184)

Source: RA 9184 and its IRR ; COA Circular 2012-001 dated June 14, 2012

Prepared by: Reviewed by:

Date : Date:
ON MONEY

___________
__________
__________
_________

Remarks

however, request the substitution of the retention money

ety bonds callable on demand, of amounts equivalent to
and is satisfactorily undertaken. (Annex E of the Revised
REPUBLIC OF THE PHILIPPINES
Local Government Unit of Calbayog City
Senate Pres. J.D. Avelino St., 6710 Calbayog City

LIST OF PROJECTS

PROJECT
CONTRACT NAME CONTRACTOR
ENGINEER

Rehabilitation of Migara - Alibaba Road Section, Dino Benedicto CDU

Brgy. Migara - Alibaba Road Section, Calbayog City Macabasag Construction
 Revised REVISED COMPLETE REVISED
CONTRACT NTP effective Contract ORIGINAL Contract EXPIRY CONTRACT
AMOUNT date DURATION EXPIRY DATE
DURATION DATE D AMOUNT

3,690,845.00 11/26/2016 80 2/14/2017 - - 2/14/2017 none

 DISBURSEMENT VOUCHERS Due to BIR Advances to Contr
Construction
in Progress Amount Amount 15%
DATE CHECK / Parrticulars Amount per DV Withheld Per Returned per Balance mobilizati
LDDAP No.
DV DV on
 -

Advances to Contractors Retention Money

Amount Amount REMARKS

Recoupment Balance Retained Per Released Balance
DV per DV