Capacity Building on

Fund Utilization and

Procurement
Process for School
Procurement Staff
OBJECTIVES:
The participants be oriented on

1. the 2016 Revised Implementing

Rules and Regulation of RA 9184
as reiterated in Division
Memorandum No. 58. s. 2017
2. procurement process
3. documentary requirements for
liquidation reports
 DepEd Vision
 We dream of Filipinos who passionately
love their country and whose values and
competencies enable them to realize their
full potential and contribute meaningfully
to the building of the nation.

As a learner centered public institution, the

Department of Education continuously
improves itself to better serve its
stakeholders.
 Our Mission
To protect and promote the right of every Filipino to quality, equitable,
culture-based, and complete basic education where:

STUDENTS TEACHERS  ADMINISTRATOR FAMILY,

and staff, as COMMUNITY
learn in a stewards of the and other
child-friendly, STAKEHOLDERS
facilitate institution, ensure
gender- an enabling and  are actively
sensitive, safe, learning and
supportive engaged and
and constantly share
environment for
motivating nurture every effective learning to responsibility for
environment. learner. happen. developing life-
long learners.
Division Memorandum No. 58. s.
2017
Reiteration of the 2016 revised
Implementing Rules and
Regulations of RA 9184
DepEd is committed to promote good
governance and adhere to the principles of:
 transparency
 accountability
 equity
 efficiency
 economy
Who shall be considered a
procuring entity?

All public elementary,

secondary and integrated
schools with school ID
All schools are mandated to fully
use the PhilGEPS in accordance
with the policies, rules, regulations
and procedures adopted by the
GPPB and embodied in Section
8.3.1, 2016 Revised IRR of RA
9184.
PhilGEPS
In case the school has already a
PhilGEPS account but cannot be opened
or have forgot the password, do the
following:
Write a letter requesting for resetting of
account indicating the name of School and
Address
Email the letter to buyer@philgeps.gov.ph
Wait for their reply
PhilGEPS
Schools that do not have PhilGEPS
account yet, you can register your
school in the PhilGEPS website (
https://www.philgeps.gov.ph)
ROLES OF THE SCHOOL HEAD

1. Act as the Head of the Procuring

Entity (HoPE)
2. Ensure that the Annual Procurement
Plan (APP) is regularly prepared,
reviewed and updated by the
Procurement Management
Officer(PMO)
 ROLES OF THE SCHOOL
HEAD
3. Ensure that all procurements are in
line with the APP.
4. Create the BAC and the BAC
Secretariat
Designate at least five (5) but not more
than seven (7) members of the Bids and
Awards Committee (BAC) of unquestionable
integrity and procurement proficiency
ROLES OF THE SCHOOL HEAD

5. Act as the approving authority for all

transactions pertaining to school
procurement
BIDS AND AWARDS COMMITTEE

1. In the case of cluster schools with less

than five (5) teachers, the BAC of the
Base School shall perform the functions
relative to the procurement of the supply
items of the Cluster School.
2. The chairman shall be a teacher with
the higher position and of
unquestionable integrity.
BIDS AND AWARDS COMMITTEE
3. The Members shall be the
teachers of the school who are
not related by affinity or
consanguinity to the chairman
and to the School Head being
the HoPE.
BIDS AND AWARDS COMMITTEE

Aside from the representative of the

Commission on Audit (COA), the BAC shall
have one (1) regular observer from the
Parent Teachers Association, one (1) from
the School Governing Council and one (1)
from the Student/Pupil Organization. These
observers shall have no right to vote in the
BAC.
GUIDELINES ON BAC OPERATION

No HoPE shall be the

Chairperson or a member of the
BAC (Section 11.2.5).

The HoPE shall designate any of

the teacher-member to be the
BAC Secretary.
RESPONSIBILITIES OF BAC SECRETARY
The BAC Secretary shall be:

responsible for the consolidation of the

item requirements of the Project Workplan
and Budget Matrix (PWBM)/Action Plan
from the different Project Teams of the
School into the school APP.
be responsible for the posting at
PhilGEPS the items to be procured by the
school
 WHO SHOULD BE THE
REQUESTING OFFICER?

Project Team Leader of a

particular School PPA
WHO CAN DO THE CANVASS?
School Property Custodian
Officer-in-charge
Any member of the BAC

In no case shall be the HoPE nor

BAC Chairman shall be the
School Canvasser.
 SCHOOL CANVASSER

Request for Price Quotations

(RFQ) in the case of Shopping,
where the items to be procured
are not available at PS-DBM,
with a minimum of three (3)
qualified suppliers.
 SCHOOL CANVASSER

In Cluster Schools where there are

limited numbers of teachers to serve as
School Canvasser, the BAC may seek
assistance of the PTA, SGC or any
external stakeholders to serve RFQ to
qualified suppliers.
 Procurement Officer (PO)
-Disbursing Officer
Serve the approved Purchase Orders.

Neither HoPE nor BAC Chairman

can serve approved Purchase Orders to
qualified suppliers declared by the BAC as
the supplier with the lowest quotations as
indicated in the Abstract of Personal
Canvass of the Committee.
DISBURSING OFFICERS (ADAS II)

Payment of the school procurements

Handling, custodianship and
disposition of the checks
Issuance of checks
Maintenance of the cashbook of each
school
DISBURSING OFFICERS (ADAS II)
Preparation of Report on Checks
Issued (RCI), Check Disbursement
Record (CDR), Report of
Accountability for Accountable Forms
(RAAF)
Submit to the assigned Bookkeeper
of the school for the regular
liquidation report to the Division
Accounting Section.
 DISBURSING OFFICERS (ADAS II)

a. The cashbook must be presented

for checking together with the
Liquidation Report to the designated
Senior Bookkeeper of the school.
b. The RCI, CDR, and RAAF must be
included in the Liquidation Report at
all times.
 DISBURSING OFFICERS (ADAS II)

c. Must submit to the School Head

the monthly Cash Position Report
of each subsidy/fund downloaded to
their respective school account.
 INSPECTORATE TEAM

REGULAR MEMBERS
a. Team Leader – who is at least a
second ranking permanent
official of the school
b. One school personnel
designated by the principal who
has knowledge/technical
expertise relevant to the goods
delivered
 INSPECTORATE TEAM

PROVISIONAL MEMBER
a. One representative from PTA
or NGOs
No school procurement shall be
undertaken unless it is in
accordance with the Annual
Procurement Plan (APP) of the
school duly approved by this
Office (Section 7.2)
 Changes or amendments of the APP may be
undertaken every six (6) months or as often
as may be required by this Office. The
respective Project Teams shall be responsible
for the changes of their respective Project
Workplan and Budget Matrix (PWBM) in their
approved Annual Implementation Plan (AIP),
while the BAC Secretary shall be responsible
for the consolidation of these PWBM into the
Amended APP for approval of this Office
(Section 7.4).
Procedures for the
Procurement of
Goods and Services
Alternative Methods of
Procurement (AMP)
 GUIDELINES IN PROCUREMENT
USING AMP
Sec. 7.2. No procurement shall be
undertaken unless it is in accordance with
the approved APP, including approved
changes thereto. The APP must be
consistent with the duly approved yearly
budget of the Procuring Entity(PE) and
shall bear the approval of the HoPE or
second-ranking official designated by the
HoPE to act on his behalf.
The PE shall adopt Public Bidding as
the general mode of procurement.
Alternative methods shall be resorted
to only in the highly exceptional cases
provided in this Rule.
The PE may in order to promote economy
and efficiency, resorts to any of the
alternative methods of procurement but in
all instances shall ensure that the most
advantageous price for the Government is
obtained.

Subject to the approval of the HOPE, the PE

may resort to Alternative Mode of
Procurement.
ALTERNATIVE MODE OF
PROCUREMENT
Direct Contracting
(Single Source Procurement)

 Supplier is simply asked to submit a

price quotation or pro-forma invoice
together with the conditions of sale.
Offer may be accepted immediately or
after negotiation
 Direct Contracting
(Single Source Procurement)
 Conditions:
 Items of proprietary nature (ex.: patented
items)
 Critical plant components from a specific
manufacturer, supplier or distributor as
condition precedent to a guaranteed project
performance
 Exclusive dealer or manufacturer with no sub-
dealers selling at lower prices and no suitable
substitute at more advantageous terms
 No threshold
Direct Contracting
(Single Source Procurement)

Requires posting at Philgeps using

AMP Facilities after the
procurement for information
purposes for except for ABCs
amounting to equal to or lesser
than Php. 50,000.00.
Repeat Order
Procurement from previous
winning bidder to replenish
goods procured through
Competitive Bidding. May be
used to fill gaps due to
unforeseen demands
Repeat Order
Conditions:
 Contract prices must be same or lower than
original contract
 Should not result in Splitting of Contracts,
requisitions or P.O.s
 Except when approved by GPPB, should be
availed of within 6 months from date of
issuance of original Notice to Proceed
 Should not exceed 25% of quantity of
each item in original contract, and must
be part of contingency provided in APP
Shopping
Procuring Entity simply requests
for the submission of price
quotations for readily available off-
the-shelf goods or
ordinary/regular equipment from
suppliers of known qualifications
Shopping
b. Ordinary or regular office supplies and
equipment are not available in PS-DBM.
Price should not exceed P1,000,000. Needs at
least 3 price quotations from bona fide
suppliers. (Sec. 52.1(b) of RA 9184)

“Ordinary or regular office supplies” refers to

supplies, commodities or materials which are
necessary in the transaction of official
businesses and consumed in the day to day
operations.
Shopping
Requires atleast 3 suppliers and
atleast 3 quotation.

Except for those with ABCs equal to

Fifty Thousand Pesos (₱ 50,000.00)
and below, RFQs shall be posted for a
period of at least three (3) calendar
days in the PhilGEPS (Invitation,
Award and NTP)
Negotiated Procurement
Procuring Entity directly
negotiates a contract with a
legally, technically and
financially capable supplier.
It is advisable to have a
registry of suppliers
Negotiated Procurement
1. Two-failed Biddings.
2. Emergency Cases.
There exists imminent danger to life
or property during a state of calamity,
or when time is of the essence arising
from actual or man-made calamities
3. Take-Over of Contracts.
9. Small Value Procurement (SVP)

Procurement of (a) goods not covered by

Shopping under Section 52 of the IRR
of RA 9184, (b) infrastructure projects,
and (c) consulting services, where the
amount involved does not exceed Php.
1,000,000.00 (Sec. 53.9 of RA 9184)
9. Small Value Procurement (SVP)

The BAC shall prepare and send the RFQs to at

least three (3) suppliers of known qualifications.
Receipt of at least one (1) quotation is sufficient to
proceed with the evaluation.
Except for those with ABCs equal to Fifty
Thousand Pesos (₱ 50,000.00) and below, RFQs
shall be posted for a period of three (3) calendar
days in the PhilGEPS (Invitation, Award and NTP)
Can be awarded to single supplier.
 Terms and Conditions for the Use of
Alternative Method of Procurements
1. Splitting of Government Contracts
is not allowed (IRR Section 54.1)

AMP must not be used for the intension

of Splitting the Contract.
Terms and Conditions for the Use of Alternative
Method of Procurements
There is splitting of government contracts when,
for the purpose of evading or circumventing the
requirements of law and the IRR, especially the
necessity of public bidding and the requirements
for the alternative methods of procurement, the
PE:
1. Divides or breaks up government contracts into
smaller quantities and amounts; or
2. Divides contract implementation into artificial
phases or sub-contracts
2. In all instances for alternative
methods, the BAC Secretariat shall
post the notice of award in the
PhilGEPS, PE’s website and at
conspicuous place for information
purposes except for ABC’s equal to
or lower than Php. 50,000.00
 FLOW CHART OF
PROCUREMENT ACTIVITIES
(Decision Tree)
 Start
Planned No
?
Yes
Regular
No Office Yes
Supplies?

ABC<1M Available Yes NEGOTIATE

? at PS? with PS
Yes
No No
Yes
DIRECT SHOPPING
CONTRACT
Proprietary? ABC<1M?
Yes
No No
LIMITED Yes Highly
SOURCE Specialized
BIDDING ?

No NEGOTIATED
Highly CONTRACT
Technical / Yes
Confidential
?
No

PUBLIC BIDDING
PROCUREMENT PROCESS
1. APP
APP Parameter:
Parameter Elem. Sec.
Per Enrollee 200.00 400.00
Per Teacher 4,000.00 8,000.00
Per Classroom 3,000.00 6,000.00
Fixed 40,000.00 80,000.00
Per Graduating / 250.00 250.00
Completer
2. APR for PS (Regular / Ordinary Office Supplies)

3. Purchase Request
-For Supplies not available at PS-DBM (attached certification
for PS for non availability of supplies).
-For Non Commonly Used Supplies and Materials

4. BAC Resolution (Alternative Mode of Procurement)

1 resolution per mode procurement
5. Posting of RFQ in PhilGEPS website for ABCs
greater than 50K (50.01K up)

6. Canvass (3 or more suppliers)

Upon submission of RFQs, suppliers must attach a
photo copy of the following if using the Negotiated
Small Value Procurement(SVP):
a. Business Permit / Mayors Permit
b. Tax Clearance
c. PhilGeps Certificate of Registration
- Erasure in the quotation is NOT allowed.
7. Opening of RFQs by the BAC Members
BAC members must encircle the lowest price
among the RFQs received and affix their
signature and date of opening.

8. Making of Abstract of Price Quotation duly

certified by the BAC Members.

9. Purchase Order for every winning suppliers duly

signed by the HoPE and conformed by the
supplier indicating the date signed.
10. Posting of Notice of Award (PO) and NTP (PO) at
Philgeps website for ABCs greater than 50K (50.01K up)

11. Delivery of Supplies and Materials

12. Inspection and Acceptance Receipt

13. Issuance of Check for Payment

14. Issuance of Official Receipt

15. Distribution of Supplies and Materials to end users /

Project Team

16. Submission of Liquidation Documents

Congratulations!
You are now compliant with the
Procurement Requirements
stipulated in RA 9184.
USAGE OF CHECKLIST
OF DOCUMENTARY
REQUIREMENTS
FOR LIQUIDATION
PER DIVISION MEMORANDUM NO. 123, S. 2016
PS - DBM Procurement
 Disbursement Voucher
 Photocopy of Check Issued
 Agency Procurement Request (APR)
 Price Quotation and Stock Availability Certification
 Delivery receipt (DR)
 Official Receipt (OR)
 Inspection & Acceptance Report (IAR)
 For Non-consumable items:
> Acknowledgement Receipt for Equipment (ARE) OR
> Inventory Custodian Slip (ICS)
PROCUREMENT OF SUPPLIES
(outside PS-DBM)  Certificate of Registration
 Disbursement Voucher (PhilGEPS)
 Photocopy of Check Issued  Certificate of Sole Distributorship
 Agency Procurement Request (if applicable)
(APR)  Inspection & Acceptance Report
 Purchase Request (PR) (IAR)
 BAC Resolution  For Non-consumable items:
 Request for Price Quotation
(RPQ) Acknowledgement Receipt
 Abstract of Canvass
for
 Purchase Order (PO) Equipment (ARE) OR
 Delivery Receipt/Charge Inventory Custodian Slip
Invoice, if applicable (ICS)
 Official Receipt  BIR FORMS 2306 & 2307 (if
(OR)/Cash/Sales Invoice (CI/SI)
applicable)
UTILITIES
(Electricity, Water & Telephone/Mobile)
 Disbursement Voucher
 Photocopy of Check Issued
 Official Receipt (OR)
 Statement of Account (SoA)
 Certification
(for Communication
Expenses only)
 BIR FORMS 2306 & 2307 (if
applicable)
REPAIRS - OFFICE EQUIPMENT
 Disbursement Voucher
 Photocopy of Check Issued
 Purchase Request (PR)
 Pre-inspection and Evaluation Report
 BAC Resolution
 Request for Price Quotation (RPQ)
 Abstract of Canvass
 Purchase Order (PO)
 Official Receipt (OR) / Cash/Sales Invoice (CI/SI)
 Delivery Receipt/Charge Invoice, if applicable
 Certificate of Registration (PhilGEPS)
 Inspection & Acceptance Report (IAR)
 For Non-consumable items:
Acknowledgement Receipt for
Equipment (ARE) OR
Inventory Custodian Slip (ICS)
 Waste Materials Report
 Post Inspection Report
 BIR FORMS 2306 & 2307 (if applicable)
MINOR REPAIRS –
BUILDINGS AND OTHER STRUCTURES
 Disbursement Voucher
 Photocopy of Check Issued
 Program of Work (PoW)
 Purchase Request (PR)
 BAC Resolution
 Request for Price Quotation (RPQ)
 Abstract of Canvass
 Purchase Order (PO)
 Delivery Receipt/Charge Invoice, if applicable
 Official Receipt (OR) / Cash/Sales Invoice (CI/SI)
 Certificate of Registration (PhilGEPS)
 Inspection & Acceptance Report (IAR) for
materials
 Certificate
of Project Inspection and
Completion
 Certificate of Project Acceptance
 Pictures (Before & After)
 Job Order Contract (FOR LABOR)
 Payroll (FOR LABOR)
 BIR FORMS 2306 & 2307 (if applicable)
TRAVEL / TRAININGS

 Disbursement Voucher
 Photocopy of Check Issued
 Memorandum (if applicable)
 Travel Order
 Itinerary of Travel
 Certificate of Travel Completed
 Certificate of Appearance
 Bus Tickets / RER
 Government-issued Official Receipt for
Registration Fee (if applicable)
THANK YOU!