GOVERNMENT

ACCOUNTING
(Procurement Process)
 WHAT IS
PROCUREMENT?
Section 5 (n) of Republic
Act 9184 (Also known as
the Government
Procurement Reform
Act), Procurement refers
to acquisition of goods,
consulting services, and
contracting of
Infrastructure projects by
the Procuring Entity. It
also include the lease of
goods and real estate.
 LAW governing
Procurement
Republic Act 9184, also known as the
Government Procurement Reform
Act signed by President Gloria
Macapagal-Arroyo on January 10, 2003.
Its latest and revised IRR has been
published on August 29, 2016. which
shall take effect 60 days thereafter or
on October 28, 2016. (predecessor:
2009 revised IRR)
The Act repeals EO 40, EO 262 s.2000,
Sec.3 of E0 201 s.2000, EO 302 s.1996,
PD 1594, relevant provisions of RA
7898 and EO 164 s. 1987
It amends Title Six Book Two of RA
7160 and Chapter 5, Title 1, Book One
of the same law
 AGENCIES relating to
PROCUREMENT
regulations
Created by RA9184 to protect
national interest in all matters
affecting public procurement,
having due regard to the
countrys regional and
international obligations; to
formulate and amend public
procurement policies, rules and
regulations,
A single portal that shall serve and amend,
as the primary whenever
source necessary,
of the IRR; and
information on allto government
prepare a generic procurement
procurement.. manual and the standard bidding
forms for procurement,
Established in accordance with to name a
fewE.O. 40, s.
E.O. 322, s. 2000, and
Governing
Principles
Governing
Principles
 PURCHASING
CYCLE
(in General)
Canva
IAR
ss
Deliver Purcha
y se
Receip Reque
t st

Sales Purcha
Invoic se
e Order
 SIGNIFICANT
PROCUREMENT
DOCUMENTS
ANNUAL PROCUREMENT PLAN (A
PP)
The requisite document that the
agency must prepare to reflect the
necessary information on the
entire procurement activities that
PROJECT
it plans to undertake withinPROCUREMENT
the MANAGE
calendar year, suchMENT asPLANthe(PPMP)
following:
 IMPORTANT
CONSIDERATIONS
PROCUREMENT
PROCESS
 Alternative Modes of
Procurement
a. DIRECT CONTRACTING
(Single Source Procurement) does
not require elaborate Bidding
Documents. The supplier is simply
asked to submit a price quotation or
a pro-forma invoice together with
the conditions of sale. Direct
Contracting may be resorted to
under any of the following
conditions:
a) Procurement of goods which can
be obtained only from the
proprietary source, i.e., when
patents, trade secrets, and
copyrights prohibit others from
 Alternative Modes of
Procurement
b. REPEAT ORDER procurement of
goods from the previous winning bidder,
whenever there is a need to replenish
goods subject to the following
conditions:
a) The goods were procured under a
contract previously awarded through
Competitive Bidding;
b) Unit prices must
c. be the same as or whereby
SHOPPING the
lower than those in Entity
Procuring the simply
originalrequests for the
contract, provided that suchofprices
submission pricearequotations for
still the mostreadily
advantageous to the-
available off the shelf goods or
government after price verificationequipment
ordinary/regular to be
procured directly from suppliers of
known qualifications. This method of
 Alternative Modes of
Procurement
d. NEGOTIATED PROCUREMENT
the Procuring Entity directly negotiates a contract
with a technically, legally and financially capable
supplier, contractor or consultant in any of the
following cases:
A. Two-failed Biddings
B. Emergency Cases
C. Take-over of contracts
D. Adjacent of Contiguous
E. Agency-to-Agency
F. Scientific, Scholarly, or Artistic Work, Exclusive
Technology and Media Services
G. Highly technical consultants
H. Small Value Procurement