Processing of Accounting Documents

Procurement

Procurement Methods

    Bidding
        Bids and Awards Committee
        Composition of PBAC and IBAC
    Bidding Procedure
    Negotiated Procurement
    Direct Contracting

Guidelines and Procedures

    Public Bidding
    Negotiated Purchase
    Emergency Purchase
    Repeat Order
    Direct Purchase from an Exclusive Distributor
    Purchase of Supplies/Materials Outside the Country
    Inspection
    Issuance of Memorandum Receipt

Authority to Approve Contracts

    Construction and Repair
    Purchase of Supplies, Materials, Equipment and Services
    Steps in Procurement
    Bidding of Supplies
    Bidding of Equipment
    Through Negotiation

Software Applications Laboratory C 2000

PROPERTY UTILIZATION

Delegation to Units of Pre-Repair Inspection for Repair/Maintenance Costing P20,000 and below
Custodianship of Property

   Persons Primarily and Secondarily Accountable for Government Property
   Unit/College Properties
    Issuances of Equipment to Offices and Employees
    Inventories of Supplies, Materials and Equipment

Annual Physical Inventory of Property and Equipment
Physical Inventory of Accountable Officials/Employees Due to Retirement, Resignations, Transfer or Leave of Absence for More Than 30 Days

Software Applications Laboratory C 2000

Disposal

Authority or Responsibiltiy for Porperty Disposal/Divestment
Modes of Disposal/Divestment
Disposal of Unserviceable Property/Equipment Through Public Auction

Software Applications Laboratory C 2000

CENTRAL STOREROOM

Unit prepares Requisition Issue Voucher (RIV); checks prices from SPMO and forwards RIV to the Accounting Office (AO).

AO obligates and certifies availability of funds; returns RIV to requesting unit.

Unit receives duly approved and funded RIV; presents RIV to the Central Storeroom (CS).

CS issues requisitioned items to the unit; forwards RIV to AO for final obligation and journalization.

Software Applications Laboratory C 2000