7.3.3.

In order to hasten project implementation, Procuring Entities which may not have the proficiency
or capability to undertake a particular procurement, as determined by the HoPE concerned, may
outsource the procurement tasks by:

a) Requesting other GoP agencies to undertake such procurement for them, through the execution of a
memorandum of agreement containing specific arrangements, stipulations and covenants, in
accordance with government budgeting, accounting and auditing rules;

b) Engaging private procurement agents to directly undertake the procurement for them, subject to the
guidelines to be issued by the GPPB; or

c) Recruiting or engaging consultants to assist them directly and/or train their staff in the management
of the procurement function.

Although Item No. 1 of COA Resolution No. 2017-021 dated November 3, 2017

Amendment of COA Resolution No. 2015-031 dated August 22, 2015 on the Policy on Settlement of
Audit Disallowances on Salaries and Other Personnel Benefits by Persons Liable

states that only disallowed salaries, personnel benefits, allowances or emoluments classified under the
expenditure item of Personal Services (PS) shall be allowed to be settled by installment. However, Item
No. 9 of the same resolution, states that requests for installment payment covering cases which are not
covered by the said resolution shall be submitted to the Commission Proper for consideration, after
evaluation and recommendation of the PLO, LSS.

Given the above discussion, we elevate the herein request to PLO, LSS for their evaluation and
recommendation.

memo 2016-023
Unified/Integrated Audit Approach

Agreeing with the instructions of the RD, per Section 4.3.14 of CO Circular No. 2013-006, the subject RF
is submitted to the RD for her approval

For filing and monitoring since issuance of Notice of Settlement of Suspension/Disallowances/Charges

(NSSDC) is done by the ATL/SA per COA Key Services Procedural Flow