COMMISSION ON AUDIT - REGIONAL OFFICE NO.

III
AUDIT GROUP ________ AUDIT TEAM__________
_________________________
(Official Station of the ATL)
AUDITORIAL CONTRACT REVIEW ANALYSIS SHEET (ACRAS) FOR INFRASTRUCTURE PROJECTS
Public Bidding
(Updated as of November, 2016)
Date Prepared:

Name of Procurement: Source of Fund:

Contract Amount:
Name of Agency: Approved Budget for the Contract (ABC):
Address: Scope of Work
Contractor :

I. PROCUREMENT PLANNING REQUIREMENTS:

A. DOCUMENTS NEEDED: Present Absent Date Remarks
A.1. Project Procurement Management Plans(PPMP)
(Section 7.3.2. of 2016 Revised IRR)
A.2. Annual Procurment Plan (APP)
(Section 7.2. of 2016 Revised IRR)
A.2.1. Indicative APP
(Section 7.3.2. of 2016 Revised IRR)
A.2.2. Final APP
(Section 7.3.5 of 2016 Revised IRR)
A.3. Printout copies on Final APP in prescribed forms
received by GPPB and posted in GPPB Website
(Section 7.3.5 of 2016 Revised IRR)

B. AUDIT ANALYSIS:
Yes No Date Remarks
B.1. Procurement project included in the Project
Procurement Management Plan (PPMP)
B.2. Procurement project included in the Annual
Procurement Plan (APP):
B.2.1 Indicative APP
B.2.2 Final APP
B.3. Final APP match the budget per GAA,
corporate budget, appropriation ordinance,
as the case may be.
B.4. Final APP submitted in the GPPB on or before the end of
January of the budget year and posted in the GPPB Website

II. PREPARATORY REQUIREMENTS:

A. DOCUMENTS NEEDED: Present Absent Date Remarks
A.1. Detailed Engineering Documents
(Section 17.6 of 2016 Revised IRR)
A.1.1. Approved Design Plans
(Section 2.e. and 3.c. of Annex"A" of 2016 Revised IRR)
 Present Absent Date Remarks
A.1.2. Approved Technical Specifications
(Section 2.f. of Annex"A" of 2016 Revised IRR)
A.1.3. Approved Detailed Quantity and Cost Estimates
(Section 2.g. of Annex"A" of 2016 Revised IRR)
A.1.4. Program of Works in standard form
(Section 2.h.and 3.i. of Annex"A" of 2016 Revised IRR)
A.1.5. Approved Budget for Contract (ABC) in standard form
(Section 3.g. of Annex"A" of 2016 Revised IRR and
DPWH D.O. NO. 197 Series of 2016 dated Oct. 7, 2016

A.2. Complete Bidding Documents, in accordance the with

Philippine Bidding Documents (PBD), 5th Edition dated August, 2016
(Section 6.2. of 2016 Revised IRR)

B. AUDIT ANALYSIS:
Yes No Date Remarks
B.1. Approved Design Plans prepared in a manner satisfactory
to carry out accurate design, permit quantity estimates and
complete structure plans that can be set out and constructed
B.2. Approved Technical Specifications complete
B.3. Approved Program of Work in accordance with the
standard forms and DPWH standards
B.4. Approved Budget for Contract (ABC) prepared
in prescribed form? Does match with Detailed Quantity
and Cost Estimates and Program of Works
B.5. Procurement use the Standard Philippine Bidding Documents,
5th Edition dated August, 2016, containing the following:
Section I. Invitation to Bid (IB)
Section II. Instruction to Bidders (ITB)
Section III. Bid Data Sheet (BDS)
Section IV. General Conditions of Contract (GCC)
Section V. Special Conditions of Contract (SCC)
Section VI. Specifications
Section VII. Drawings
Section VIII. Bill of Quantities
Section IX. Bidding Forms
Section IX. Foreign-Assisted Projects

III. BIDDING REQUIREMENTS:

1. Pre-Procurement Conference: (ABC above 5M)
prior to the date of 1st day of posting of Invitation
to Bid (IB) - (Section 20 of the 2016 Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Approved Bidding Documents includes the Invitation to Bid
A.2. Approved BAC Resolution on the Creation of the TWG
(Section 12.1.m. of 2016 Revised IRR)
A.3. Minutes of the Pre-Procurement Conference
 B. AUDITORIAL ANALYSIS: Yes No Date Remarks
B.1. Pre-procurement Conference conducted within the required time
B.2. Required participants attended the Pre-procurement Conference
B.3. Pre-procurement Conference attained the objectives of the conference :
a) Ensure that the procurement is in accordance with the
project and annual procurement plans;
b) Completeness of the Bidding Documents in accordance
with 5th Edition PBDs dated August, 2016 and their
adherence to relevant general procurement guidelines
c) Approval of the Bidding Documents including Invitation to Bid
d) Reiteratiom of “no contact rule” during the bid
evaluation process, and the applicable sanctions
and penalties

2. Advertisement and/or Posting of Invitation to Bid(IB)

(Section 21 of 2016 Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

a. Entire page of the Newspaper clippings of advertisement
( ABC 15M above) at least once in one (1) newspaper
of general nationwide circulation
b. Printout copies on advertisement posted in PhilGEPS
7 calendar days starting on date of advertisement
c. Certification from the Head of BAC Secretariat on
the posting of advertisement at conspicuous place
within 7 calendar days
d. Printout copies on advertisement posted in agency
website, if any , within 7 calendar days
e. Printout copies on advertisement posted in Website
prescribed by the foreign gov’t/ foreign or IFI’s, for
foreign-funded procurement

B. AUDITORIAL ANALYSIS: Yes No Date Remarks

B.1. Procurement advertise and posting the Invitation to Bid (IB) within
the required media and within the specified required time

3. Issuance of Bid Documents: available from the time the IB

is first posted and/or advertised until the deadline for the
submission and receipt of bids - (Section 17.3.g. of Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Approved Bid Documents
A.2. Evidence on posting of Approved Bid Documents at its
website and at the PhilGEPS website
A.3. Records of BAC on the issued of Bid Documents with
corresponding official receipt
A.4. Records on downloading of Bidding Documents from
any of the said websites with corresponding official receipt
paid upon submission of their Bids
(Section 17.4 of 2016 Revised IRR)
 B. AUDITORIAL ANALYSIS: Yes No Date Remarks
B.1. BAC issued the Bid Documents within the required time
B.2. Sale of the Bid Document within the standard rates under
GPPB Resolution No. 04-2012 dated Feb. 24, 2012?
B.3. Purchase of the Bid Documents paid to the authorized collecting officer
B.4. In case of downloading of Bid document, bidder paid the Bidding
Document upon submission of their Bids

4. Pre-Bid Conference: (ABC 1M or more) held at least 12 cd before

deadline for bid submission but not earlier than seven (7) cd from the
PhilGEPS posting of the IB or Bidding Documents
(Section 22 of the 2016 Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Invitation of three(3) obsevers in writing, at least
5 calendar days before procurement activity.
(Section 13 of the 2016 Revised IRR)
a. COA Representative
Date received :
b. Duly recognized private group
Date received :
c. Non-Government Organization (NGO)
Date received :
A.2. Minutes of the Pre-Bid Conference
A.3. Request for clarification by the bidders, if any, received within
10 days before the submission and receipt of bids
A.4. Supplemental Bid Bulletin, if any, issued within 7 days before
the submission and receipt of bids

B. AUDITORIAL ANALYSIS: Yes No Date Remarks

B.1. Pre-bid Conference conducted within the required time
B.2. Pre-bid Conference attained the objectives of the conference
B.3 BAC clarify and/or explain any of the requirements, terms, conditions,
and specifications stipulated in the Bidding Documents
B.4. Amendment of Bid Documents covered by a Supplemental Bid Bulletin
B.5. Supplemental Bid Bulletin issued properly advertised :
a. Printout copies on posted at Phil-GEPS
b. Printout copies on posted at Agency Website (if any)
c. Certification from the Head of BAC Secretariat on
posted at conspicuous place

5. Submission, Receipt, Opening and Preliminary

Examination of Bids : within the required time, max.
period from last day of advertisement up to the Submission
and Receipt of Bids: a) ABC 50 M and below - 50 cd
b) ABC above 50 M - 65 cd ( Section 25.5.b of the 2016 Revised IRR)
A. DOCUMENTS NEEDED: Present Absent Date Remarks
A.1. Invitation of three(3) obsevers in writing, at least

5 calendar days before procurement activity.

(Section 13 of the 2016 Revised IRR)
a. COA Representative
Date received :
b. Duly recognized private group
Date received :
c. Non-Government Organization (NGO)
Date received :

A.2. Checklist on Technical documents (1st Envelope)

(Section 25.2.b of the 2016 Revised IRR)
Present Absent Date Remarks
1. PhilGEPS Certificate of Registration and membership in
accordance with Section 8.5.2 of 2016 Revised IRR
2. PCAB License and Registration;
3. Statement of all Ongoing Government and Private Contracts;
4. Statement of SLCC;
5. NFCC Computation;
6. JVA, if applicable;
7. Bid security in the prescribed form, amount and validity period;
Form
7.1.
of Bid Security Amount
1) Cash or cashier’s/manager’s
check issued by a Universal
or Commercial Bank 2.00% of ABC
OR 2) Bank draft/guarantee or
irrevocable letter of credit
issued by a Universal or
Commercial Bank 2.00% of ABC
OR 3) Surety bond 5.00% of ABC
OR 4) Bid Securing Declaration

7.2. Bid Security Validity Period (120 cal. Days)

8. Project Requirements:
8.1. Organizational chart for the contract to be bid;
8.2. List of contractor’s personnel (viz, Project Manager, Project
Engineers, Materials Engineers, and Foremen), to be
assigned to the contract to be bid, with their complete
qualification and experience data
8.3. List of contractor’s major equipment units, which
are owned, leased, and/or under purchase agreements,
supported by proof of ownership or certification of availability
of equipment from the equipment lessor/vendor for the
duration of the project, as the case may be; and

9. Omnibus Sworn Statement

 Present Absent Date Remarks
A.3. Checklist on Financial documents (2nd Envelope)
1. Financial Bid Form
2. Duly Signed Bid Prices in the Bill of Quantities
3. Duly Signed Detailed Estimates
4. Duly Signed Cash Flow by Quarter and Payment
Schedules
A.4. Abstract of Bids as Read
A.5. Minutes of Submission, Receipt and Opening of Bids
A.6. Notification Letter by the BAC Secretariat to all bidders
who submitted their bid proposal to ensure transparency
and accurate representation of the bid submission received
through its PhilGEPS-registered physical address or official
e-mail address within seven (7) calendar days from the
date of the bid opening
(Section 25.7 of the 2016 Revised IRR)

B. AUDITORIAL ANALYSIS: Yes No Date Remarks

B.1. Procurement follow the prescribed conditions and
procedure in the submission and receipt of the bid
B.2. Bids received on the date, time and place
specified in the Invitation to Bid
B.3. Bids submitted only requirements enumerated in
Section 25.2.b of the 2016 Revissed IRR
B.4. BAC Secretariat notified all the bidders who submit
their bid within the required period and address

6. Detailed Evaluation of Bids

completed within seven (7) calendar days from
the deadline for receipt of proposals.
(Section 32 of the 2016 Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Invitation of three(3) obsevers in writing, at least
5 calendar days before procurement activity.
(Section 13 of the 2016 Revised IRR)
a. COA Representative
Date received :
b. Duly recognized private group
Date received :
c. Non-Government Organization (NGO)
Date received :

A.2. Abstract of Bids as Calculated

A.3. TWG Report on the Detailed Bid Evaluation for
determination of the bidder with the LCB, as reviewed
by the BAC
A.4. Resolution of the BAC adopting and confirming the TWG
Detailed Bid Evaluation Report and declaring the LCB
 B. AUDITORIAL ANALYSIS: Yes No Date Remarks
B.1 Verify the following:
1. Completeness of Bids
2. Minor Arithmetical Corrections
3. Bid within the upper limit of ABC
4. Experience of bidder, a single largest contract must be
50% of the ABC
5. Correct PCAB License Category
6. Adequate Financial Capability FNCC equal to ABC
B.2. Detailed Bid Evaluation completed within
the required period
B.3. TWG properly presented the Detailed Bid
Evaluation Reports to the BAC
B.4. BAC adopt and confirm the TWG Report on the
Detailed Bid Evaluation and declare the LCB

7. Post-qualification: completed in not more than twelve (12) calendar days

from the determination of the LCB may be extended by the HoPE, but in no
case shall the aggregate period exceed forty-five (45) calendar day
(Section 34.8 of the 2016 Revised IRR)

A. DOCUMENTS NEEDED:
A.1. Invitation of three(3) obsevers in writing, at least Present Absent Date Remarks
5 calendar days before procurement activity.
(Section 13 of the 2016 Revised IRR)
a. COA Representative
Date received :
b. Duly recognized private group
Date received :
c. Non-Government Organization (NGO)
Date received :
A.2. Subimission of additional requirements within 5 cd from
receipt by the bidder of the notice from the BAC that the
bidder has the LCB as follows: (Section 34.8 of the 2016 Revised IRR)
For PhilGeps Platinum Registration
a) Latest income and business tax returns
b) Other appropriate licenses and permits required by law
and stated in the Bidding Documents.
Uploaded and maintain in the PhilGeps
(Section 8.5.2 of the 2016 Revised IRR)
a) Registration Certificate;
b) Mayor’s/Business Permit or its Equivalent Document;
c) Tax Clearance;
d) PCAB license and registration; and
e) Audited Financial Statements.
 For PhilGeps Blue Registration Present Absent Date Remarks
(GPPB CIRCULAR 03-2016 dated Oct. 27, 2016
until April 30, 2017)
a) Registration Certificate;

b) Mayor’s/Business Permit or its Equivalent Document;

c) Tax Clearance;
d) PCAB license and registration; and
e) Audited Financial Statements.
f) Latest income and business tax returns
g) Other appropriate licenses and permits required by law
and stated in the Bidding Documents.
A.3. Post-qualification Evaluation Report by the TWG
A.4. Resolution of the BAC adopting and confirming the TWG Post
Qualification Evaluation Report and declaring the LCRB
A.5. Notice of Post-qualification to the LCRB
A.6. BAC Resolution Declaring LCRB and Recommending Approval
by the HOPE

B. AUDITORIAL ANALYSIS:
B.1 LCB submitted the additional document within the
required time
B.2. BAC completed the Post Qualification within required
time
B.3. TWG Post Qualification Evaluation Report contained the
verification, validation and ascertaining all the statements made
and documents submitted by the bidder with the LCB on the
following:
1. Authenticity of the document submitted
2. All on-going and completed projects
a. Negative slippage of at least 15% in any one project
or a negative slippage of at least 10% in each of two (2)
or more contracts;
b. Failure of the contractor to commence repair works on
ongoing contracts within 7 calendar days and to complete
within 30 calendar days after receipt of the notice of
defects and deficiencies;
c. Failure of the contractor to commence repair works on
contracts with pending certificates of acceptance within
30 calendar days and complete them within 90 days
after receipt of the notice of defects and failures;
d. Substandard quality of work as per contract plans and
specifications, or unsatisfactory performance of the
contractor’s obligations as per contract terms and
conditions, at the time of inspection.
3. Key personnel to be used in the project
4. Equipment to be used in the project
5. Bid Security as to type, form and wording, validity period
6. Compliance with the financial requirements
B.4. TWG properly presented the Post Qualification
Evaluation Reports to the BAC
B.5. BAC adopt and confirm the TWG Post Qualification
Evaluation Report and declaring the LCRB

8. Award of Contract: within a period not exceeding fifteen (15) cd from the
determination by the BAC of the bidder with the LCRB and the
recommendation to award the contract (Section 37.1.2. of the 2016 Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Notification of Bidding Results of the losing bidders
A.2. Notice of Award
A.3. Print out on posting of Notice of Award
a. Phil-GEPS
b. Agency Website (if any)
c. Conspicuous place certified by the Head of BAC Secretrait

B. AUDITORIAL ANALYSIS: Yes No Date Remarks

B.1. Award issued within the required time
B.2 Contract awarded to the bidder with the LCRB at its
submitted bid price or its calculated bid price, whichever is lower
B.3. Award properly posted at Phil-GEPS, Agency Website
(if any) and conspicuous place and within the required period

9. Contract Preparation and Signing : within ten (10) calendar days from
receipt by the winning bidder of the NOA. (Section 37.2. of 2016 Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Perfected Contract, in standard form under PBD
A.2. Performance Security
1) Cash or cashier’s/manager’s check
issued by a Universal or Commerci 10.00% of Contract Price
OR 2) Bank draft/guarantee or irrevocable
letter of credit issued by a Universal
or Commercial Bank 10.00% of Contract Price
OR 3) Surety bond 30.00% of Contract Price

A.3. Other supporting documents of the contract (Section 37.2.3.h of the

2016 Revised IRR)
1. Construction schedule and S-curve,
2. Manpower schedule,
3. Construction methods,
4. Equipment utilization schedule,
5. Construction safety and health program approved by the DOLE
6. PERT/CPM or other acceptable tools of project scheduling for
infrastructure projects
 B. AUDITORIAL ANALYSIS: Yes No Date Remarks
B.1. Performance Security posted within the required
type, form and wording, validity period
B.2. Contract signed within the required time
B.3. Winning bidder submitted the other required documents
before signing of the contract

10. Notice to Proceed: within three (3) calendar days from

the date of approval of the contract
(Section 37.4.1 of the 2016 Revised IRR

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Notice of Proceed
A.2. Print out on posting of Contract and Notice of Proceed
a. Phil-GEPS
b. Agency Website (if any)
c. Conspicuous place certified by the Head of BAC Secretrait

B. AUDITORIAL ANALYSIS: Yes No Date Remarks

B.1. Notice of Proceed issued within the required time
B.2. Contract and Notice of Proceed posted at Phil-GEPS,
Agency Website(if any) and conspicuous place

Findings/Observations:

Prepared by: Reviewed by:

Date : Date :