(The primary contention of appellant is that the consultancy contracts are included

in the activities subject of the procurement; please discuss also the concept of ‘mixed-
procurement’ raised by the appellant; please check appellant’s supplemental
memorandum on appeal; kindly re-study)

Date Subject Description

1. September 6, 2006 Sagguniang SP approved the General Fund Supplemental Budget (SB)
Panlungsod (SP) No. 32 for CY 2006, which included the initial funding for
Ordinance No. the construction of the NICHB amounting to
2006-0241 P30,000,000.00.
2. December 20, 2006 SP Ordinance No. SP appropriated the amount of P1,201,200,000.00 as annual
2006-0803 budget for CY 2007, which included the initial funding for
the construction of the NICHB, amounting to P350,000.00.
3. December 27, 2006 SP Ordinance No. SP approved SB No. 6 for CY 2006, on the appropriation for
2006-0834 the initial funding of the construction of the NICHB,
amounting to P23,353,845.30.
4. March 9, 2007 Bids and Awards BAC recommended the approval of WVCA as the winning
Committee (BAC) bidder for the ASPEDCS of the NICHB
Bid Resolution No.
011,5 Series of 2007
5. March 27, 2007 Bid Resolution No. BAC resolved to declare WVCA as the bidder with the
018-D,6 Series of highest calculated and responsive bid for the ASPEDCS for
2007 the NICHB
6. March 29, 2007 Notice of Award7 Issued to WVCA for the ASPEDCS for the NICHB
7. May 24, 2007 Notice to Proceed Issued for the ASPEDCS for the NICHB
(NTP)8
8. May 24, 2007 Contract9 Between the City and WVCA for P12,901,400.00 for the
ASPEDCS for the NICHB
9. August 21, 2007 BAC Resolution Resolved to declare POCMCI as the bidder with the highest
No. 029-H10 calculated and responsive bid for the CMCS for the New 8-
Storey Iloilo City Hall Building.
10. September 12, Resolution No. Issued authorizing Mayor Jerry P. Treñas, to enter, sign and
2007 2007-104211 execute the loan agreement,12 deed of assignment, and other
documents relative to the loan with Land Bank of the
Philippines (LBP), amounting to P350,000,000.000 to be
secured by the City for the Construction of the NICHB
11. November 6, 2007 Notice to Proceed Issued for the CMCS for the NICHB, and the city again
1
Rollo, pp. 392-397.
2
Rollo, pp. 386-391.
3
Rollo, pp. 35-36.
4
Rollo, pp. 383-384.
5
Rollo, pp. 350-351.
6
Rollo, pp. 344-345.
7
Rollo, p. 343.
8
Rollo, p. 27.
9
Rollo, pp. 28-30.
10
Rollo, pp. 313-314.
11
Rollo, pp. 381-382.
12
Rollo, pp. 365-374.
 Date Subject Description
(NTP)13 entered into a contract14 with POCMCI amounting to
P6,778,350.00.
12. November 14, Resolution No. Confirmed the loan agreement entered into by and between
2007 2007-131815 the City and LBP for the construction of the NICHB in the
amount of P350,000,000.00.
13. December 10, 2008 Resolution No. Authorized Mayor Jerry P. Treñas, to sign for and in behalf
2008-186716 of the City of Iloilo relative to the loan agreement with LBP
in connection with the proposed construction of the NICHB
not exceeding the amount of P455,000,000.00.
14. September 2, 2009 Ordinance No. Issued approving Supplemental Budget No. 6, appropriating
2009-04617 the amount of P105,000,000.00 for the construction of the
NICHB.
15. November 3, 2009 Minutes of the Pre- Stated the minutes of the pre-procurement conference for the
Procurement Construction of the NICHB.
Conference18
16. November 26, Minutes of the Pre- Stated the minutes of pre-bid conference for the Construction
2009 Bid Conference19 of the NICHB.
17. January 13, 2010 Bid Resolution No. Declared F.F. Cruz Inc. & Freyssinet Filipinas Corp. (JV)
005-E,20 Series of (FFCI & FFC) as the winning bidder with the lowest
2010 calculated and responsive bid (LCRB) for the construction of
the NICHB.
18. January 27, 2010 Notice of Award21 Notice of Award given to F.F. Cruz Inc. & Freyssinet
Filipinas Corp. (JV) for the construction of the NICHB.
19. March 10, 2010 Contract22 Contract between the City with FFCI & FFC for the
construction of the NICHB, amounting to P368,000,000.00.
20. July 23, 2010 Letter23 Written by Ms. Ofelia T. Demegillo, Audit Team Leader
(ATL), Audit Group K (Iloilo City), Team I- Iloilo City
Accountants, regarding the deficiencies she discovered on
the Obligation Request (ObR) on the 15% advance payment
for the mobilization on ASPEDCS contract. Included in the
said deficiencies was the payment obligated as Maintenance
and Other Operating Expense (MOOE), which should have
been entered as capital according to the Construction Period
Theory.24
21. September 8, 2010 Resolution No. Authorized Mayor Jerry P. Treñas, to sign for and in behalf
2010-85325 of the City of Iloilo, the documents in relation to the loan
agreement with LBP in connection with the proposed
construction of the NICHB not exceeding the amount of

13
Rollo, p. 308.
14
Rollo, pp. 309-311.
15
Rollo, pp. 379-380.
16
Rollo, p. 377.
17
Rollo, pp. 723-725.
18
Rollo, pp. 606-607.
19
Rollo, pp. 577-578.
20
Rollo, pp. 510-511.
21
Rollo, p. 507.
22
Rollo, pp. 446-448.
23
Rollo, pp. 24-25.
24
An accounting principle which sanctions the capitalization of all expenditures during the construction period.
Ebusca, Saturnino Yadao, Textbook/Reviewer in Auditing Problems, First Edition 1996.
25
Rollo, pp. 375-376.
 Date Subject Description
P455,000,000.00.
22. December 15, 2010 Ordinance No. Appropriated the amount of P200,000.00, as additional fund
2010-10426 for the construction of the NICHB.
23. January 11, 2011 Letter27 Ms. Michelle O. Lopez, City Accountant, explained the
deficiencies found by Auditor Demegillo.
24. February 9, 2011 Ordinance No. Appropriated the amount of P260,000.00, as additional fund
2011-16528 for the construction of the NICHB.
25. April 27, 2011 Ordinance No. Appropriated the amount of P60,000.00, as additional fund
2011-00929 for the construction of the NICHB.
26. May 24, 2011 BAC Resolution Recommended the approval of negotiated procurement as a
No. 11-05-046-Q mode of procurement for the works of the updated plans for
the NICHB.
27. July 22, 2011 Supplemental Agreement made for the construction of the updated plans of
Agreement No. 130 the NICHB.
28. September 13, Letter31 Letter of Mr. Manuel P. Mejorada, Journalist, The News
2011 Today, Iloilo City, requesting that the Construction of the
NICHB be audited.
29. January 14, 2013 COA Office Order Created a special audit team (SAT), to conduct an audit
No. 2013-13832 investigation on the construction of the NICHB.

26
Rollo, pp. 606-607.
27
Rollo, pp. 18-19.
28
Rollo, pp. 441-442.
29
Rollo, pp. 443-445.
30
Rollo, pp. 419-423.
31
Rollo, pp. 736-737.
32
Rollo, pp. 732-733.