Republic of the Philippines

COMMISSION ON AUDIT
National Government Sector
Cluster 6 – Health and Science
DEPARTMENT OF HEALTH - Regional Office 02
OFFICE OF THE AUDITOR
Carig Norte, Tuguegarao City

AUDITORIAL CONTRACT REVIEW ANALYSIS SHEET FOR INFRASTRUCTURE PROJECTS

Public Bidding
(Updated as of September, 2014)
Date Prepared:

Name of Project: Source of Fund:

Name of Agency: Amt of Contract:

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

I. PREPARATORY REQUIREMENTS:
A. DOCUMENTS NEEDED: Present Absent Date Remarks
A.1. Project Procurement Management Plans(PPMP)
(Section 7.3.2. of Revised IRR)
A.2. Annual Procurment Plan (APP)
(Section 7.2. of Revised IRR)
A.3. Detailed Quantity and Cost Estimates
(Section 2.g. of Annex"A" of Revised IRR)
A.4. Program of Works for the Project
(Section 2.h. of Annex"A" of Revised IRR)
A.5 Approved Budget for Contract (ABC)
(Section 3.g. of Annex"A" of Revised IRR)
A.6. Complete Bidding Documents
PBD 4th Edition
(Section 6.2 of Revised IRR and GPPB Res.
No. 06-2010 dated Dec. 17, 2010
B. AUDIT ANALYSIS:
Yes No Date Remarks
B.1. Is the procurement project included in the Project
Procurement Management Plan (PPMP)?
B.2. Is the procurement project included in the Annual
Procurement Plan (APP)?
B.3. Does the APP match the budget per GAA,
corporate budget, appropriation ordinance,
as the case may be?
B.4. Is the Approved Budget for Contract (ABC) prepared
in prescribed form? Does it match with the detailed Quantity
and Cost Estimates and Program of Works?
B.5. For this procurement, was the Standard Philippine
Bidding Documents (4th edition) used 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

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II. 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 Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Invitation of three(3) obsevers in writing, at least
3 calendar days before procurement activity.
(Section 13 of the 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-Procurement Conference

B. AUDITORIAL ANALYSIS:
B.1. Was the Pre-procurement Conference conducted
within the required time?
B.2. Did the required participants attend the
Pre-procurement Conference?
B.3. Did the Pre-procurement Conference attain the
objectives of the conference?
a) Ensure that the procurement is in accordance with the
project and annual procurement plans;
b) Approval of the Bidding Documents including Invitation to Bid
b) 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 Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

a. Entire page of the Newspaper clippings of advertisement
( ABC 5M 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. Was the procurement advertised and Invitation to Bid (IB) posted
in the required media and within the specified required time ?
B.2 Was the Bidding Document posted in the PhilGEPS and
agency website together with the invitation to bid?
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 website with corresponding official receipt
paid upon submission of their Bids

B. AUDITORIAL ANALYSIS: Yes No Date Remarks

B.1. Did the BAC issue the Bid Documents within
the required time?
B.2. Was the sale of the Bid Document within the
standard rates under GPPB Resolution No. 04-2012
dated Feb. 24, 2012?
B.3. Was the purchase of the Bid Documents paid to
the authorized collecting officer?
B.4 In case of downloading of Bid document, did the bidder
pay the Bidding Document upon submission of their Bids?

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

before deadline for the submission and receipt of bids
(Section 22 of the Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Invitation of three(3) obsevers in writing, at least
3 calendar days before procurement activity.
(Section 13 of the 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. Was the Pre-bid Conference conducted within the
required time?
B.2. Did the Pre-bid Conference attain its objectives?
B.3 Did the BAC clarify and/or explain any of the requirements,
 terms, conditions, and specifications stipulated in the
Bidding Documents?
B.4. Was the amendment of Bid Documents covered by a
Supplemental Bid Bulletin?
B.5. Was the 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

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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 25.4.b of the Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Invitation of three(3) obsevers in writing, at least
3 calendar days before procurement activity.
(Section 13 of the 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 including
eligibility requirements (1st Envelope) Present Absent Date Remarks
(Section 23.1, 25.2.b & 30.1 of the Revised IRR)
1. Eligibility Requirements :
General rule: Seventy-five percent (75%) of the interest
belongs to citizens of the Philippines;
a) Class “A” Documents
Legal Documents
1. DTI/SEC/CDA Registration
2. Mayor’s permit
3 Tax Clearance per EO 398, series of 2005,
as finally reviewed and approved by the BIR
Technical Documents
1. Statement of ongoing & completed contracts
2. PCAB License and Registration
Financial Documents
1. Audited financial statement
2. NFCC
b) Class “B” Document
1. Valid Joint Venture Agreement, if applicable.

2. Technical Requirements Present Absent Date Remarks

a. Bid security
a.1. Bid Security Declaration or
a.2. Other Forms of Bid Security
Forms: Amount
1) Cash, cashier’s/manager’s
check, bank draft/guarantee 2.00% of ABC
2) Irrevocable letter of credit 2.00% of ABC
3) Surety bond 5.00% of ABC
4) Any combination of the foregoing
a.3. Bid Security Validity Period (120 cal. Days)
b. Project Requirements
1) Organizational chart for the contract to be bid
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
3) List of contractor’s equipment units, which are owned,
leased, and/or under purchase agreements, supported
by certification of availability of equipment from the
equipment lessor/vendor for the duration of the project
c. Omnibus Sworn Statement (In accordance with the
GPPB Resolution No. 22-2013 dated July 30, 2013)

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 A.3. Checklist on Financial documents (2nd Envelope) Present Absent Date Remarks
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

B. AUDITORIAL ANALYSIS: Present Absent Date Remarks

B.1. Did the procurement follow the prescribed conditions and
procedure in the submission and receipt of the bid?
B.2. Were the bids received on the date, time and place
specified in the Invitation to Bid?
B.3. Were the bids submitted with the mandatory requirements
as contained in the checklist?

6. Detailed Evaluation of Bids

completed within seven (7) calendar days from
the deadline for receipt of proposals. For projects costing 50M and
below, the entire evaluation .process shall be completed in not
more than five (5) calendar days from the deadline for receipt of
proposals (Section 32 of Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1 Invitation of three(3) obsevers in writing, at least
3 calendar days before procurement activity.
(Section 13 of the 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. Mathematical accuracy
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 Is the BAC adopt and confirm the TWG Report on the
Detailed Bid Evaluation and declare the LCB

7. Post-qualification: completed within seven (7) calendar days from the

determination of the LCB (Section 34 of the Revised IRR)

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 A. DOCUMENTS NEEDED: Present Absent Date Remarks
A.1. Invitation of three(3) obsevers in writing, at least
3 calendar days before procurement activity.
(Section 13 of the Revised IRR)
a. COA Representative
Date received :
b. Duly recognized private group
Date received :
c. Non-Government Organization (NGO)
Date received :
A.2. Submission of additional requirements within 3 cd from
receipt by the bidder of the notice from the BAC that the
bidder has the LCB as follows:
a) Latest income and business tax returns;
b) Certificate of PhilGEPS Registration; and
c) 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.4. Notice of Post-qualification to the LCRB
A.5. BAC Resolution Declaring LCRB and Recommending Approval
by the HOPE

B. AUDITORIAL ANALYSIS: Yes No Date Remarks

B.1 Did the LCB submit the additional document within the
required time?
B.2. Did the TWG Post Qualification Evaluation Report contain 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
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.3. Did the BAC adopt and confirm the TWG Post Qualification
Evaluation Report and Declaring the LCRB

8. Award of Contract: within 7 calendar days from the date of receipt

of the recommendation of the BAC for NGA's and LGU's;
for GOCCs and GFIs - 15 cd ( Section 37 of the Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Notice of Award
A.2. Notification of Bidding Results of the losing bidders
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. Was the award issued within the required time?
B.2 Was the contract awarded to the bidder with the LCRB at its
submitted bid price or its calculated bid price, whichever is lower?
B.3. Was the award properly posted at Phil-GEPS, Agency Website
(if any) and conspicuous place?

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9. Contract Preparation and Signing : within ten (10) calendar days from
receipt by the winning bidder of the NOA. (Section 37 of Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Perfected Contract, in standard form under PBD 4th Edition

A.2. Performance Security

1) Cash, cashier’s/manager’s check,
bank draft/guarantee 10.00% of Contract Price
2) Irrevocable letter of credit 10.00% of Contract Price
3) Surety bond 30.00% of Contract Price

4) Combination of the foregoing

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

B. AUDITORIAL ANALYSIS: Yes No Date Remarks

B.1. Was the Performance Security posted in the required
type, form and wording, and within the validity period?
B.2. Was the contract signed within the required time?
B.3. Has the winning bidder submitted the required documents
before signing of the contract?

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

the date of approval of the contract, for projects with an
ABC of 50M and below, the max. period is 2 calendar days

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Notice of Proceed

A.2. Print out on posting of 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. Was the Notice of Proceed issued within the required time?
B.2. Was the Contract and Notice of Proceed posted at Phil-GEPS,

Agency Website (if any) and conspicuous place?

 Reviewed by:

Date :

Noted by:

Date :

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