This refers to the guardianship of government property by the accountable person. Unnecessary Expenditures– are those which could not passed the test of prudence or diligence of a good father of a family, thereby denoting non-responsiveness to the exigencies of the service.Įxcessive expenditures – are expenses incurred at an immoderate quantity and exorbitant price. Irregular Expenditures – are incurred if established rules, regulations, procedural guidelines, principles or practices that have gained recognition of law are not observed. Irregular, unnecessary, excessive, extravagant and unconscionable expenditures or uses of funds or property shall be prevented.Personal use of property for the furtherance of private interest.
Entering into a contract without appropriation.Notes on the Prohibitions (under the Manual of Procurement COA-PTTF) It prescribes the guidelines and procedures in the implementation of Executive Order 285 in the operation of the procurement system common-used office supplies, materials and equipment.ġ0. It is now under the DBM with the abolition of the General services Administration under Executive Order No. The selected manufacturer/supplier/distributor is simply asked to submit a price quotation together with the conditions of sale. It does not require elaborate bidding documents. Direct contracting (single source procurement) and direct purchase This is done through the direct requisition or orders through canvass of prices of at least three (3) bonafide dealers which is resorted to the exceptional urgent or absolutely indispensable to prevent immediate danger to or loss of life/property or needed for the project or activity, which cannot be delayed without causing detriment to public service.ħ. It says that, “no contract for public services or for furnishing supplies, materials and equipment to the government or any of its agencies shall be renewed or entered into without public bidding” unless otherwise with the stipulated exception. It is the method of procurement whereby the office issues “Invitation to Bid” to prospective suppliers of materials, equipment and services. It is prepared and submitted to the department of Budget and Management as part of the work and financial plan on or before the end of November.It is referred to the itemized list prepared by the head of agency showing the kind, estimated quantity, estimated cost, description of supplies together with the balance on hand, if any.It is known as the “Annual Procurement Program”.It is the first step in the procurement process. It is synonymous to purchase or the act of buying supplies, materials and equipment essential for government operations. CHAPTER VI: Administrative Functions, Policies and Procedures
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