COMMISSION ON AUDIT - REGIONAL OFFICE NO.

III
AUDIT GROUP ________ AUDIT TEAM__________
___________________________________
(Official Station of the ATL)
AUDITORIAL CONTRACT REVIEW ANALYSIS SHEET (ACRAS) FOR GOODS AND SERVICES
Public Bidding
(Updated as of November, 2016)

Date Prepared:

Name of Procurement: Source of Fund:

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

I. GENERAL REQUIREMENTS:
Name/Position Date
Purchase Request requested by/date:

Purchase Request approved by/date:

II. 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 of RA 9184)
A.2. Annual Procurment Plan (APP)
(Section 7.2. of 2016 Revised IRR of RA 9184)
A.2. Indicative APP
(Section 7.3.2. of 2016 Revised IRR of RA 9184)
A.2. Final APP
(Section 7.3.5 of 2016 Revised IRR of RA 9184)
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 of RA 9184)

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. Indicative APP
B.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
III. PREPARATORY REQUIREMENTS:
A. DOCUMENTS NEEDED: Present Absent Date Remarks
A.1. Approved Technical Specifications
(Section 17.2 and 18 of 2016 Revised IRR)
A.2. Approved Budget for Contract (ABC) with Detailed
Quantity and Cost Estimates
A.3. Complete Bidding Documents, in accordance 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 Technical Specifications complete and reflect
the necessary specifications required to meet the needs
of the End-user in clear and unambiguous terms.
B.2. Approved Technical Specifications contained the relevant
characteristics, functionality and/or performance
requirements and no reference to brand name except for items
or parts that are compatible with the existing goods
B.3. Approved Budget for Contract (ABC) match with Detailed
Quantity and Cost Estimates
B.4. Procurement use the Standard Philippine Bidding Documents,
5th Edition dated August, 2016, containing the following:
Section I. Invitation to Bid
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. Schedule of Requirements
Section VII. Technical Specifications
Section VIII. Bidding Forms
Section IX. Foreign-Assisted Projects

IV. BIDDING REQUIREMENTS:

1. Pre-Procurement Conference: (ABC above 2M)
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
 Yes No Date Remarks
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 of RA 9184)
A. DOCUMENTS NEEDED: Present Absent Date Remarks
a. Entire page of the Newspaper clippings of advertisement
( ABC 10M 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 2016 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. Statement of all Ongoing Government and Private
Contracts;

3. Statement of SLCC;
4. NFCC Computation;
5. JVA, if applicable;
6. Bid security in the prescribed form, amount and
validity period;
6.1. Form 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

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

7. Technical Specifications
7a. Production/delivery Schedule
7b. Manpower Requirements
7c. After-sales service/parts, if applicable

8. Omnibus Sworn Statement

 Present Absent Date Remarks
A.3. Checklist on Financial documents (2nd Envelope)
1. Financial Bid Form
2. Bill of Quantities and applicable Price 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, in the case of Expendable Supplies,
the SLCC must be at least twenty five percent (25%)
of the ABC.
5. Adequate Financial Capability FNCC equal to ABC, or
Committed Line of Credit at least equal to ten percent
(10%) of the 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
"Annex A of PhilGeps Platinum Registration"
(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) Audited Financial Statements; and

e) PhilGEPS Sworn Stataement

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) Audited Financial Statements.
e) Latest income and business tax returns
f) 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. Delay in the partial delivery of goods amounting to
ten percent (10%) of the contract price in its
ongoing government and private contracts;
b. Failure to deliver or perform any or all of the goods
or services within the period(s) specified in the
contract or within any extension prior to the delay,
and such failure amounts to at least ten percent
(10%) of the contract price; or
c. Unsatisfactory performance of the supplier’s
obligations as per contract terms and conditions
at the time of inspection.
3. Verification and/or inspection and testing of the goods/
product, after-sales and/or maintenance capabilities
 4. Bid Security as to type, form and wording,
validity period
5. 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 Commercial Bank
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

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

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 :