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DIVINE GRACE MACAPAGAL

Objectives
a. Exhibit accountability at all times as future leaders
b. Establish the sense of accountability to co-workers and
c. Infer the importance of accountability in school finance and
material resource management.
Table of contents

01 02
Bids and Awards
Bonding of Accountable Committee
Officers

03
Decisional Roles of
Manager
01

Bonding of Accountable Officers

Accountable
Someone who is accountable is completely responsible for what they
do and must be able to give a satisfactory reason for it.
- Cambridge Dictionary
The word accountable is often used in the context of individuals
taking responsibility for their actions. It’s also commonly used in the
context of institutions or people that are responsible to the public,
such as the government, its agencies, politicians, and the media. The
state of being accountable is accountability.
- Dictionary.com
Accountability

Accountability is when people face consequences for

their actions or performance.
In the world of finance, accountability is essential to
preserve faith in the integrity of corporate financial
reports and market transparency.

If you take responsibility for your own actions, you show

accountability. Stepping up and admitting it when you
break something shows accountability.
The Meaning of Getting Bonded

Being bonded means that a bonding company has secured

money that is available to the consumer in the event they
file a claim against the company. The secured money is
in the control of the state, a bond, and not under the
control of the company. Let’s say that you hire a
cleaning company and they end up stealing your
expensive bag. Well, you would file a claim against the
company and, after an investigation, would be paid out
by this bond.
Accountable Officers

The Accountable Officials/Employees are the employees of

the government of the Philippines whose duties
performed permits or requires the custody of funds or
properties for which he is accountable be deemed
bonded and his fidelity insured in accordance with
Public Bonding Law (Sec. 314).
DUTIES OF ACCOUNTABLE OFFICERS

Accountable Officers are responsible for the general

financial administration of their Agency as specified
under section 13 of the Act, with specific
responsibilities relating to:

• commitment of money (section 14 of the Act);

• internal audit capacity (section 15 of the Act); and
• issue and maintenance of accounting and property
manuals (section 16 of the Act).
BONDING OF ACCOUNTABLE
OFFICERS
7.1 Each accountable officer with a total cash accountability of 2,000.00 or more
shall be bonded. The amount of bond shall. depend on the total accountability of
the officer as fixed by the Head of the Agency. An official or employee who has
both money and property accountability, shall be bonded only once to cover both
accountabilities, but the amount of the bond shall be in accordance with the
Schedule.
7.2 The bonding requirements are as follows:

● 7.2.1 Appointment and/or designation as accountable officer;

● 7.2.2 Written character references by at least three officials of the Agency one of whom is
the Administrative and/or Legal Officer, other than the official who appointed/designated
him.

● 7.2.3 Statement of assets and liabilities as of the end of the preceding year;

● The foregoing documents shall be submitted, together with the application for bond, to
the Fidelity Bond Division of the Bureau of the Treasury.
7.3 When the accountability is increased, the Accountant shall ensure
that additional bond is applied for.

7.4 When the AO ceases to be one, the Accountant shall immediately

inform the Fidelity Bond Division of such cessation.

7.5 The amount of bond necessary for the cash accountability of the AO
shall be in accordance with the schedule of cash accountability and
bond issued by the Bureau of the Treasury.
RESPONSIBILITY
OF THE AGENCY
HEAD
It shall be responsibility of the Head of the
Agency to ensure the proper granting,
utilization and liquidation of all cash
advances in accordance with these rules
and regulations.
 02
RULE V – BIDS
AND AWARDS
COMMITTEE
DEFINITION OF TERMS
● Goods. Refer to all items, supplies, materials and general support services, except Consulting
Services and infrastructure projects, which may be needed in the transaction of public businesses or
in the pursuit of any government undertaking, project or activity, whether in the nature of
equipment, furniture, stationery, materials for construction, or personal property of any kind,
including non-personal or contractual services, such as, the repair and maintenance of equipment
and furniture, as well as trucking, hauling, janitorial, security, and related or analogous services, as
well as procurement of materials and supplies provided by the Procuring Entity for such services

● Head of the Procuring Entity (HoPE). Refers to: (i) the head of the agency or body, or his duly
authorized official, for NGAs and the constitutional commissions or offices, and other branches of
government; (ii) the governing board or its duly authorized official, for GOCCs, GFIs and SUCs;
or (iii) the local chief executive, for LGUs: Provided, however, That in an agency, department, or
office where the procurement is decentralized, the head of each decentralized unit shall be
considered as the HoPE, subject to the limitations and authority delegated by the head of the
agency, department, or office.
DEFINITION OF TERMS
● Infrastructure Projects. Include the construction, improvement, rehabilitation, demolition, repair,
restoration or maintenance of roads and bridges, railways, airports, seaports, communication
facilities, civil works components of information technology projects, irrigation, flood control and
drainage, water supply, sanitation, sewerage and solid waste management systems, shore protection,
energy/power and electrification facilities, national buildings, school buildings, hospital buildings,
and other related construction projects of the government.

● Procurement. Refers to the acquisition of goods, consulting services, and the contracting for
infrastructure projects by the Procuring Entity. In case of projects involving mixed procurements, the
nature of the procurement, i.e., Goods, Infrastructure Projects or Consulting Services, shall be
determined based on the primary purpose of the contract.

● Procuring Entity. Refers to any branch, constitutional commission or office, agency, department,
bureau, office, or instrumentality of the GoP (NGA), including GOCC, GFI, SUC and LGU procuring
goods, infrastructure projects and consulting services.
Section 11. The BAC and its Composition
11.1. BAC Structure
11.1.1. Each Procuring Entity shall establish in its head office a
single BAC to undertake the functions specified in Section 12 of
this IRR in order to facilitate professionalization and harmonization
of procedures and standards. In line with the standardization of
procurement procedures and the thrust towards strengthening the
procurement function to increase operational efficiency and
effectiveness, Heads of Procuring Entities shall aim to consolidate
or unify all procurement activities of the organization, whether
locally-funded or foreign assisted, and whether pertaining to
Goods, Infrastructure Projects or Consulting Services.
11.1.2. However, to expedite the procurement process for
practical intents and purposes, the HoPE may create separate
BACs where the number and complexity of the
items to be procured shall so warrant. The BACs may be
organized either
according to: (a) geographical location of PMO or end-user or
implementing units
of the Procuring Entity; or (b) nature of procurement. Similar
committees for
decentralized and lower level offices may also be formed when
deemed necessary
by the HoPE.
Functions of the BAC
● The BAC shall have the following functions: advertise and/or post the invitation to bid, conduct
pre-procurement and pre-bid conferences, determine the eligibility of prospective bidders, receive
bids, conduct the evaluation of bids, undertake post-qualification proceedings, recommend award
of contracts to the Head of the Procuring Entity or his duly authorized representative:

● Provided, That in the event the Head of the Procuring Entity shall disapprove such
recommendation, such disapproval shall be based only on valid, reasonable and justifiable
grounds to be expressed in writing, copy furnished the BAC; recommend the imposition of
sanctions in accordance with Article XXIII, and perform such other related functions as may be
necessary, including the creation of a Technical Working Group from a pool of technical, financial
and/or legal experts to assist in the procurement process. In proper cases, the BAC shall also
recommend to the Head of the Procuring Entity the use of Alternative Methods of Procurement as
provided for in Article XVI hereof. The BAC shall be responsible for ensuring that the Procuring
Entity abides by the standards set forth by this Act and the IRR, and it shall prepare a
procurement monitoring report that shall be approved and submitted by the Head of the Procuring
Entity to the GPPB on a semestral basis. The contents and coverage of this report shall be
provided in the IRR.
11.2. BAC Composition

11.2.1. The HoPE shall designate at least five (5) but not more than seven (7)
members to the BAC of unquestionable integrity and procurement proficiency.

11.2.2. The BAC for NGAs, departments, bureaus, offices, or instrumentalities of

the GoP, including the judicial and legislative branches, constitutional
commissions, SUCs, GOCCs, and GFIs shall be composed of the following:
 Regular Members:
a) Chairperson, who is at least a third (3rd) ranking permanent official of the
Procuring Entity;
b) An officer, who is at least a fifth (5th) ranking permanent official, or if not
available, an officer of the next lower rank with knowledge, experience
and/or expertise in procurement who, to the extent possible, represents the
legal or administrative area of the Procuring Entity: Provided, That in the
case of bureaus, regional offices and sub-regional/district offices, BAC
members shall be at least a third (3rd) ranking permanent personnel or if
not available, an officer of the next lower rank;
c) An officer, who is at least a fifth (5th) ranking permanent
official, or if not available, an officer of the next lower
rank with knowledge, experience and/or expertise in
procurement who, to the extent possible, represents the
finance area of the Procuring Entity: Provided, That in
the case of bureaus, regional offices and sub-
regional/district offices, BAC members shall be at least a
third (3rd) ranking permanent personnel or if not
available, an officer of the next lower rank;
Provisional Members:
d) An officer who has technical expertise relevant to the procurement at hand,
and, to the extent possible, has knowledge, experience and/or expertise in
procurement; and

e) A representative from the end-user or implementing unit who has

knowledge of procurement laws and procedures. When procurement tasks
are outsourced to another GoP agency as a procurement agent pursuant to
Section 7.3.3, a representative from the Procuring Entity may be designated
as a provisional member to the BAC. For this purpose, the procuring entity
shall recommend the provisional member to be designated.
The Chairperson and the Vice-Chairperson shall also be designated by the HoPE.
Moreover, the Vice-Chairperson shall be a regular member of the BAC. For
purposes of this IRR, the term “permanent” shall refer to a plantilla position within
the Procuring Entity concerned.(a)
 03

Decisional Roles

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 4 Decisional Roles of Manager
DECISIONAL ROLES DESCRIPTION
ENTREPRENEUR Responsible for corrective action
when organization faces
unexpected crises.
DISTURBANCE HANDLER Responsible for allocation of
human, monetary and material
resources.
RESOURCE ALLOCATOR Responsible for representing the
organization in bargaining and
negotiations.
NEGOTIATOR
TYPICAL ACTIVITIES
Strategy and review sessions
regarding change efforts.
Strategy and review sessions
regarding disturbances.
Scheduling, requests for
authorization budgeting.
Collective bargaining, purchasing.
Accept responsibility for your actions.
Be accountable for results.
Take ownership of your mistakes.

Thank you for listening!