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COA AUDITOR AS WITNESS

IN OPENING OF BIDS

By: Adonis R. Barraquias

Chief, Technical Support Division
Procurement Service, DepED C.O.
2014
 PROVISIONS OF THE BIDDING DOCUMENTS
ITB 24. OPENING AND PRELIMINARY EXAM. OF BIDS
SC Decision: G.R. No. 151987. March 18, 2005
DENR vs COA
COA CIR. NO. 78-87

“Maintenance of documentary integrity,” under the said

circular, only means that “every document should be
properly identified by each and every member of the
Committee on Bids and by bythe
theAuditor
Auditor or his duly
authorized representative by affixing at some convenient
portion of the document, usually the right up-hand corner
of the document, their initials or other identifying marks.”
 PROVISIONS OF THE BIDDING DOCUMENTS
SC Decision: G.R. No. 151987. March 18, 2005
DENR vs COA
COA CIR. NO. 78-87

On the other hand, “physical security of the records of

the bidding” means that “(c)opies of the tenders or offers
should be furnished the Auditor or his duly authorized
representative for his file and reference and to secure the
same against tampering and/or improper handling.”

Role of COA Auditor in public bidding under said COA Circular:

1. maintenance of documentary integrity;
2. physical security of the records of the bidding;
3. identification and security of alteration of bids.
 THANK YOU!

By: Adonis R. Barraquias

Chief, Technical Support Division
Procurement Service, DepED C.O.