COMMISSION ON AUDIT - REGIONAL OFFICE NO.

1
AUDIT GROUPS B and E, AUDIT TEAM R1-01
Laoag International Airport, Laoag City, Ilocos Norte

AUDITORIAL CONTRACT REVIEW ANALYSIS SHEET FOR PROCUREMENT OF GOODS AND SERVICES
Public Bidding
(Updated as of September, 2014)

Date Prepared:
Supply, delivery and installation of six (6)
Name of Procurement: air conditioning units Source of Fund:
Name of Agency: CAAP - Area Center I, Laoag International Airport Amount: ₱ 559,104.00
Address: Laoag City, Ilocos Norte Approved Budget for the Contract (ABC):₱ 729,475.00
Supplier : KSD Merchandising Scope of Work (for services)

General Requirements:

Purchase Request requested by/date:

Purchase Request approved by/date:

I. PREPARATORY REQUIREMENTS:

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Project Procurement Management Plans (PPMP) ü

(Section 7.3.2 of Revised IRR)
A.2. Annual Procurement Plan (APP) ü
(Section 7.2 of Revised IRR)
A.3. Approved Budget for Contract (ABC)
(Section 3.g of Annex "A" of Revised IRR)
A.4. Complete Bidding Documents ü
(Section 6.2 of Revised IRR and GPPB Resolution
No. 06-2010 dated Dec. 17, 2010)

B. AUDITORIAL ANALYSIS: Yes No Date Remarks

B.1. Is the procurement project included in the Project

Procurement Management Plan (PPMP)? ü
B.2. Is the procurement project included in the Annual
Procurement Plan (APP)? ü
B.3. Is the APP match the budget per GAA,
corporate budget, appropriation ordinance,
as the case may be? ü
B.4. Is the Approved Budget for Contract (ABC) prepared
in prescribed form?
B.5. Is the procurement use the Standard Philippine
Bidding Documents (4th Edition) containing the following?
Section I. Invitation to Bid ü
Section II. Instruction to Bidders (ITB) ü
Section III. Bid Data Sheet (BDS) ü
Section IV. General Conditions of the Contract (GCC) ü
Section V. Special Conditions of Contract (SCC) ü
Section VI. Schedule of Requirements ü
Section VII. Technical Specifications ü
Section VIII. Bidding Forms ü
Section IX. Foreign-Assisted Projects N/A

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II. BIDDING REQUIREMENTS:
1. Pre-Procurement Conference: (ABC above 2M)
prior to the date of 1st day of posting of Invitation
to Bid (IB) - (Section 20 of the Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Invitation of three (3) observers in writing, at least
3 calendar days before procurement activity.
(Section 13 of the Revised IRR)
a. COA Representative N/A
Date received:
b. Duly recognized private group N/A
Date received:
c. Non-Government Organization (NGO) N/A
Date received:
A.2. Minutes of the Pre-Procurement Conference N/A

B. AUDITORIAL ANALYSIS: Yes No Date Remarks

B.1. Is the Pre-Procurement Conference conducted
within the required time? N/A
B.2. Are the required participants attended the
Pre-Procurement Conference? N/A
B.3. Had the Pre-Procurement Conference attained the
objectives of the conference? N/A
a. Ensure that the procurement is in accordance with the
project and annual procurement plans; N/A
b. Approval of the Bidding Documents including Invitation to Bid N/A
c. Reiteration of "no contact rule" during the bid
evaluation process, and the applicable sanctions
and penalties N/A

2. Advertisement and/or Posting of Invitation to Bid (IB)

(Section 21 of Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

a. Entire page of the Newspaper clippings of advertisement
(ABC 2M above) at least once in one (1) newspaper
of general nationwide circulation N/A
b. Printout copies on advertisement posted in PHILGEPS
7 calendar days starting on date of advertisement ü
c. Certification from the Head of BAC Secretariat on
the posting of advertisement at conspicuous place
within 7 calendar days ü
d. Printout copies on advertisement posted in agency
website, if any, within 7 calendar days N/A
e. Printout copies on advertisement posted in Website
precribed by the foreign gov't/ foreign of IFI's, for
foreign-funded procurement N/A

B. AUDITORIAL ANALYSIS: Yes No Date Remarks

B.1. Does the procurement advertise and post the Invitation to Bid
(IB) within the required media and within the specified required
time? ü

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 B.2. Are the Bidding Documents posted in the PhilGEPS and
agency website together with the invitation to bid? ü

3. Issuance of Bid Documentsavailable from the time the IB

is first posted and/or advertised until the deadline for the
submission and receipt of bids - (Section 17.3.g of Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Approved Bid Documents
A.2. Evidence on posting of Approved Bid Documents at its
website and at the PhilGEPS website
A.3. Records of BAC on the issued of Bid Documents with
corresponding official receipt ü
A.4. Records on downloading of Bidding Documents from
any of the said website with corresponding official receipt
paid upon submission of their Bids

B. AUDITORIAL ANALYSIS: Yes No Date Remarks

B.1. Did BAC issue the Bid Documents within
the required time? ü
B.2. Is the sale of the Bid Documents within the
standard rates under GPPB Resolution No. 04-2012
dated Feb. 24, 2012? ü
B.3. Is the purchase of the Bid Documents paid to
the authorized collecting officer? ü

4. Pre-Bid Conference: (ABC 1M or more) held at least 12 cd

before deadline for the submission and receipt of bids
(Section 22 of the Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Invitation of three (3) observers in writing, at least
3 calendar days before procurement activity.
a. COA Representative ü
Date received: 05/13/15
b. Duly recognized private group ü
Date received: 05/15/15
c Non-Government Organization (NGO) ü
Date received: 05/10/15
A.2. Minutes of Pre-Bid Conference ü
A.3. Request for clarification by the bidders, if any, received within
10 days before the submission and receipt of bids N/A
A.4. Supplemental Bid Bulletin, if any, issued within 7 days before
the submission and receipt of bids N/A

B. AUDITORIAL ANALYSIS: Yes No Date Remarks

B.1. Was the Pre-bid Conference conducted within the
required time? ü
B.2. Did the Pre-bid Conference attain the objectives
of the conference? ü
B.3. Did the BAC clarify and/or explain any of the requirements,
terms, conditions, and specifications stipulated in the
Bidding Documents? ü
B.4. Was the amendment of Bid Documents covered by a
Supplemental Bid Bulletin? N/A

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 B.5. Was the Supplemental Bid Bulletin issued properly advertised?
a. Printout copies on posted at PhilGEPS N/A
b. Printout copies posted at Agency Website (if any) N/A
c. Certification from the Head of BAC Secretariat on
posted at conspicuous place N/A

5. Submission, Receipt, Opening and Preliminary Examination of Bids

Max. period of 45 cd from last day of advertisement up to the
Submission and Receipt of Bids (Section 25.4.a of the Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Invitation of three (3) observers in writing, at least
3 calendar days before procurement activity.
(Section 13 of the Revised IRR)
a. COA Representative ü 05/11/15
Date received: 05/13/15
b. Duly recognized private group ü 05/11/15
Date received: 05/15/15
c Non-Government Organization (NGO) ü 05/13/15
Date received:
A.2 Checklist on Technical documents including
eligibility requirements (1st Envelope)
(Section 23.1, 25.2.b & 30.1 of the Revised IRR)
1. Eligibility Requirements: General Rule: 60% Filipino
a) Class "A" Documents
Legal Documents
1. DTI/SEC/CDA Registration ü
2. Mayor's permit ü
3. Tax Clearance per EO 398, series of 2005
as finally reviewed and approved by the BIR ü
Technical Documents
1. Statement of all ongoing & completed contracts ü
Financial Documents
1. Audited financial statements ü
2. NFCC ü
b) Class "B' Document
1. Valid Joint Venture Agreement, if applicable N/A

2. Technical Requirements
a. Bid Security
a.1. Bid Securing Declaration, or
a.2. Other Forms of Bid Security
Forms Amount
1. Cash, Cashier's/manager's
check, bank draft/guarantee 2.00% of ABC ü
2. Irrevocable letter of credit 2.00% of ABC
3. Surety Bond 5.00% of ABC
4. Any combination of the foregoing
a.3. Bid Security Validity Period (120 cal. days)
b. Schedule of Requirements ü
c. Technical Specifications ü
d. Omnibus Sworn Statement (in accordance with the
GPPB Resolution No. 22-2013 dated july 30, 2013) ü
A.3. Checklist on Financial documents (2nd Envelope)
1. Financial Bid Form which includes bid prices and the

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 bill of quantities and the applicable Price Schedules ü
2. If the Bidder claims preference as a Domestic Bidder or
Domestic Entity, a certification from DTI, SEC, or CDA
issued in accordance with ITB Clause 27 (if applicable) N/A
A.4. Abstract of Bids as Read ü
A.5. Minutes of Submission, Receipt and Opening of Bids ü

B. AUDITORIAL ANALYSIS: Yes No Date Remarks

B.1. Does the procurement follow the prescribed conditions and
procedure in the submission and receipt of the bid? ü
B.2 Were the bids received on the date, time and place
specified in the Invitation to Bid? ü
B.3. Were the bids submitted within the mandatory requirements
as contained in the checklist? ü

6. Detailed Evaluation of Bids

completed within seven (7) calendar days from
the deadline for receipt of proposals.

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Invitation of three (3) observers in writing, at least
3 calendar days before procurement activity.
(Section 13 of the Revised IRR)
a. COA Representative ü
Date received:
b. Duly recognized private group ü
Date received:
c Non-Government Organization (NGO) ü
Date received:
A.2. Abstract of Bids as Calculated ü
A.3. TWG Report on the Detailed Bid Evaluation for
determination of the bidder with the LCB, as reviewed
by the BAC ü
A.4. Resolution of the BAC adopting and confirming the TWG
Detailed Bid Evaluation Report and declaring the LCB

B. AUDITORIAL ANALYSIS: Yes No Date Remarks

B.1. Verify the following:
1. Completeness of Bids ü
2. Minor Arithmetical Corrections ü
3. Bid within the upper limit of ABC ü
4. Experience of bidder, a single largest contract must be
50% of the ABC, in the case of Expandable Supplies,
single contract must be at least 25% of the ABC. ü
5. Adequate Financial Capability FNCC equal to ABC ü
B.2. Did the BAC adopt and confirm the TWG Report on the
Detailed Bid Evaluation and declare the LCB? ü

7. Post-qualificationcompleted within seven (7) calendar days

from the determination of the LCB (Section 34 of the Revised IRR) ü

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Invitation of three (3) observers in writing, at least
3 calendar days before procurement activity.

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 (Section 13 of the Revised IRR)
a. COA Representative ü
Date received:
b. Duly recognized private group ü
Date received:
c Non-Government Organization (NGO) ü
Date received:

Present Absent Date Remarks

A.2. Submission of additional requirements within 3 cd from
receipt by the the bidder of the notice from the BAC that the
bidder has the LCB as follows:
a) Latest income and business tax returns filed and taxes
paid through the BIR Electronic Filing and Payment
System (EFPS); ü 2014
b) Certificate of PhilGEPS Registration; and ü 01/26/15 02/14/16
c) Other appropriate licenses and permits required by law
and stated in the Bidding Documents ü
A.3. Post-qualification Evaluation Report by TWG ü
A.4. Resolution of the BAC adopting and confirming the TWG Post
Qualification Evaluation Report and declaring the LCRB ü
A.5. Notice of Post-qualification to the LCRB ü
A.6. BAC Resolution Declaring LCRB and Recommending Aproval
by the HOPE ü 06/05/15

B. AUDITORIAL ANALYSIS: Yes No Date Remarks

B.1. Was the LCB submitted the additional document within the
required time? N/A
B.2. Did the TWG Post Qualification Evaluation Report contain the
verification, validation and ascertaining all the statements made
and documents submitted by the bidder with the LCB on the
following:
1. Authenticity of the document submitted
2. On-going and completed projects
3. Verification and/or inspection and testing of the goods/
product, after-sales and/or maintenance capabilities
4. Bid Security as to type, form and wording, validity period
5. Compliance with the financial requirements
B.3. Did the BAC adopt and confirm the TWG Post Qualification
Evaluation Report and declaring the LCRB?

8. Award of Contract: with 7 calendar days from the date of receipt

of the recommendation of the BAC for NGA's and LGUs';
for GOCCs and GFIs - 15 cd (Section 37 of the Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Notice of Award ü 06/08/15
A.2. Notification of Bidding Results of the losing bidders
A.3. Print out posting of Notice of Award
a. Phil-GEPS ü 06/08/15 ₱ 559,104.00
b. Agency Website (if any) N/A
c. Conspicuous place certified by the Head of BAC Secretariat ü

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 B. AUDITORIAL ANALYSIS: Yes No Date Remarks
B.1. Was the award issued within the required time? ü
B.2. Was the contract awarded to the bidder with the LCRB at its
submitted bid price or its calculated bid price, whichever is lower? ü
B.3. Was the award properly posted at Phil-GEPS, Agency Website
and conspicuous place? ü

9. Contract Preparation and Signing : within ten (10) calendar days

from receipt by the winning bidder of the NOA. (Section 37 of the Revised IRR)

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Perfected Contract, in standard form under PBD 4th Edition ü
A.2. Performance Security
Forms Amount
1. Cash, Cashier's/manager's
check, bank draft/guarantee 5.00% of Contract Price ü
2. Irrevocable letter of credit 10.00% of Contract Price
3. Surety Bond 30.00% of Contract Price
4. Combination of the foregoing

B. AUDITORIAL ANALYSIS: Yes No Date Remarks

B.1 Was the Performance Security posted within the required
type, form and wording, validity period?
B.2. Was the contract signed within the required time?

10. Notice to Proceed: within three (3) calendar days from

the date of approval of the contract, for projects with an
ABC of 50M and below, the max. period is 2 calendar days

A. DOCUMENTS NEEDED: Present Absent Date Remarks

A.1. Notice to Proceed ü 06/18/15
A.2. Print out posting of Contract and Notice to Proceed
a. Phil-GEPS ü 06/18/15 07/08/15
b. Agency Website (if any) N/A
c. Conspicuous place certified by the Head of BAC Secretariat ü

B. AUDITORIAL ANALYSIS: Yes No Date Remarks

B.1. Is the Notice to Proceed issued within the required time? ü
B.2. Are the Contract and Notice to Proceed posted at Phil-GEPS,
Agency Website (if any) and conspicuous place? ü

Findings/Observations: for issuance of AOM

Prepared by: Reviewed by:

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 EDITO IZZY A. PEREDO REMEDIOS G. MOVIDA
OIC- Audit Team Leader Regional Supervising Auditor

Date: Date:

Other Attachments:
1. Special Bank Guarantee - China Bank P 55,910.40 06/21/15
2. Certificate of Project Completion - 07/08/15
3. Sales Invoice - 07/13/15
4. Inspection and Acceptance Report
5. Pictures
6. Lay out plan
7. Program of Work

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