Submission of Approved TOR, ABC and Other Bidding Documents for Projects/Programs for CY 2011

August 20, 2010 BIR MEMORANDUM FOR : Deputy Commissioners, Assistant Commissioners, Revenue Data Center Heads, Project Proponents and Others Concerned SUBJECT : Submission of Approved Terms of Reference (TOR), Approved Budget for the Contract (ABC) and Other Bidding Documents for Projects/Programs for CY 2011 Including Documentary Requirements Per COA Circular No. 2009-001 Dated February 12, 2009 May we request for the submission of the following documents for Projects/Programs for CY 2011 to facilitate its procurement process: 1. Approved Terms of Reference (TOR) 2. Approved Budget for the Contract (ABC) with attached quotations from at least three (3) Suppliers/Contractors and Abstract of Quotations 3. Section VI Schedule of Requirements 4. Section VII Technical Specifications 5. Annexes "A to T" (whichever is applicable) per COA Circular No. 2009-001 dated February 12, 2009 Please be informed that per RDAO No. 4-2010 dated April 12, 2010, the TOR and ABC should be signed in the following manner: Prepared by Concerned Office Recommended by Concerned ACIRs Approved by Concerned DCIRs Please submit the above-mentioned documents on or before September 17, 2010 to the BAC Secretariat, c/o Procurement Division, Rm. 605, 6/F, BIR-NOB, Diliman, Quezon City, to facilitate the schedule of the procurement process. CETDHA Attached is a copy of the above-mentioned COA Circular for your reference. (SGD.) JAMES H. ROLDAN Assistant Commissioner, Enforcement Service Chairman, Bids and Awards Committee ATTACHMENT Republic of the Philippines Commission on Audit Commonwealth Avenue, Quezon City, Philippines COA CIRCULAR NO. 001-09 February 12, 2009 TO : All Heads of Departments, Bureaus, Offices, Agencies and Instrumentalities of the National Government, Heads of Local Government Units, Managing Heads of Government-Owned and/or Controlled Corporations and their Subsidiaries, COA Assistant Commissioners, COA Directors, COA Auditors, Technical Audit Specialists, and All Others Concerned SUBJECT : Restatement with amendment of COA Circular 87-278 and COA Memorandum 2005-027 re: submission of copy of government contracts, purchase orders and their supporting documents to the Commission on Audit 1.0 Rationale 1.1 Under Commission on Audit Circular Nos. 76-34 and 87-278, the audited agencies are required to furnish the Auditor with a copy of perfected contracts and purchase orders within five (5) working days upon approval together with the supporting documents for review. To facilitate the review and evaluation process, particularly on the technical aspects, COA Memorandum No. 91-704 was issued and was later restated and updated by COA Memorandum No. 2005-027, defining the documentary and information requirements, and providing therein the checklists for all types of technical evaluation covered by the memorandum. 1.2 These issuances notwithstanding, it has been observed that management's submission of copies of perfected contracts and supporting documents within the prescribed period had not been complied with and is, at times, lacking in basic supporting documents. In view of these circumstances and the irregularities discovered in government contracts, it has become imperative to reiterate the submission of the requirements to implement a systematic and effective review process with a view of generating timely and relevant audit results. 2.0 Coverage 2.1 This circular shall cover all contracts, purchase orders and the like, entered into by any government agency irrespective of amount involved. 3.0 Submission and Review Process 3.1 Contracts 3.1.1 Within five (5) working days from the execution of a contract by the government or any of its subdivisions, agencies or instrumentalities, including government-owned and controlled corporations and their subsidiaries, a copy of said contract and each of all the documents forming part thereof by reference or incorporation shall be furnished to the Auditor of the agency concerned. In case of agencies audited on an engagement basis, submission of a copy of the contract and its supporting documents shall be to the Auditor of the mother agency or parent company, as the case may be. SETaHC 3.1.2 The copies of documents required to be submitted shall include but not limited to the following: a. Invitation to Apply for Eligibility and to Bid; b. Letter of Intent; c. Eligibility Documents and Eligibility Data Sheet; d. Eligibility Requirements; e. Results of Eligibility Check/Screening; f. Bidding Documents (Sec. 17.1, IRR-A, RA 9184); g. Minutes of Pre-bid Conference, if applicable; h. Agenda and/or Supplemental Bid Bulletins, if any; i. Bidders Technical and Financial Proposals; j. Minutes of Bid Opening; k. Abstract of Bids; l. Post Qualification Report of Technical Working Group; m. BAC Resolution declaring winning bidder; n. Notice of Post Qualification; o. BAC Resolution recommending approval; p. Notice of Award; q. Contract Agreement; r. Performance Security; s. Program of Work and Detailed Estimates; t. Certificate of Availability of Funds, Obligation Request; u. Notice to Proceed; TSacCH v. Such other documents peculiar to the contract and/or to the mode of procurement and considered necessary in the auditorial review and in the technical evaluation thereof. 3.1.3 For technical review purposes, submission of contracts and their supporting documents shall furthermore be guided by the specific documentary requirements outlined in the attached checklist marked as Annexes "A" to "T" of this circular. 3.1.4 The Auditor shall review the contract within a period ranging from five (5) to twenty (20) working days from receipt, depending on the complexity of the contract. The auditorial review shall consist in the evaluation of compliance with the requirements of applicable laws, rules and regulations, completeness of documentary requirements and an initial evaluation that the contractual covenants are not disadvantageous to the government. Without waiting for the lapse of the period herein established, the Auditor concerned shall call the immediate attention of management regarding defects and deficiencies noted in the contract and suggest such corrective measures as are appropriate and warranted. Where the defect or deficiency is not susceptible of rectification and renders the contract totally or partially void, the head of the agency shall be notified within twenty-four (24) hours from such determination indicating the reasons therein. 3.1.5 Within five (5) working days after the auditorial review, the Auditor shall forward the contract and its supporting documents for technical review to the Technical Audit Specialist (TAS) assigned in the auditing unit/cluster or to the Regional Technical Services Office (RTSO), as the case may be, accompanied by the relevant checklist of documentary requirements mentioned in item 3.1.3 hereof. 3.1.6 The TAS shall complete the technical review thereof as follows: Contract Amount Period P5 million and below 5 working days Above P5 million up to P20 million 14 working days Above P20 million 21 working days 3.1.7 The procedures and timelines herein outlined shall also apply to supplementary contracts, variation orders and the like. 3.2 Purchase Orders 3.2.1 A copy of any purchase order irrespective of amount, and each and every supporting document, shall, within five (5) working days from issuance thereof, be submitted to the Auditor concerned. Within the same period, the Auditor shall review and point out to management defects and/or deficiencies, if any, in the same manner provided in the second and third sentences of item 3.1.4 hereof. ScCEIA 3.2.2 In case of doubt as to the reasonableness of the price of the items purchased, the Auditor shall conduct a canvass thereof making use of price references provided, among others, by legitimate suppliers, the Procurement Service, the Technical Services Office, other government agencies with similar procurement and those posted in the internet. 4.0 Penalty Clause 4.1 Any unjustified failure of the officials and employees concerned to comply with the requirements herein imposed shall be subject to the administrative disciplinary action provided in (a) Section 127 of Presidential Decree No. 1445; (b) Section 55, Title I-B, Book V of the Revised Administrative Code of 1987; and (c) Section 11 of Republic Act No. 6713. 4.2 Upon receipt of information or discovery by the auditor of such failure by management to comply with the required submission, an Audit Observation Memorandum shall be issued by him calling the attention of the latter, and requesting compliance, else the transactions covered by the unsubmitted documents be suspended in audit and the penalty prescribed by law under 4.1 be enforced. HEISca 5.0 Repealing Clause All COA circulars and memoranda inconsistent herewith are hereby revoked, amended or modified accordingly. 6.0 Effectivity This circular shall take effect 15 days after its publication in two (2) newspapers of general circulation in the Philippines. (SGD.) JUANITO G. ESPINO, JR. Commissioner (SGD.) REYNALDO A. VILLAR Chairman ANNEX A CHECKLIST FOR TECHNICAL EVALUATION OF INFRASTRUCTURE CONTRACTS SCOPE OF TECHNICAL EVALUATION: Determination of the reasonableness of the contract cost and duration. Technical Aspect of contracts for infrastructure projects which shall include, but not limited to, construction, improvement/rehabilitation/repair, demolition, restoration and/or maintenance of: roads, bridges, railways, airports, seaports, communication facilities, civil works components of information technology projects, irrigation, flood control and drainage, water supply, sanitation, sewerage and solid waste management systems, shore protection, energy/power/electrification facilities, national school buildings including schools and hospitals, and other related construction projects of the government. __1. Copy of the approved contract and all of its integral parts necessary for the review __2. Copy of the complete set of approved plans/drawings including the following: __a. Site development plan __b. profile sheet, typical section and details __c. drainage details where applicable __d. structural plans at appropriate scale indicating all details necessary in order that the complete structure can be set out and constructed __e. other necessary details __3. Copy of complete Technical specifications __4. Copy of the document containing the Detailed Breakdown of the Approved Budget for the Contract (ABC) including the detailed breakdown of estimates and/or unit cost analysis/derivation for each work item expressed in volume/area/lump sum/lot. __5. Copy of the document containing the Detailed Breakdown of the Contract Cost including the detailed breakdown of estimates and/or unit cost analysis/derivation for each work item expressed in volume/area/lump sum/lot. __6. Copy of the Approved PERT/CPM Network Diagram and detailed computations of contract time Submitted by: ____________________ State Auditor ANNEX B CHECKLIST FOR TECHNICAL EVALUATION OF INFRASTRUCTURE CONTRACT VARIATION ORDERS SCOPE OF TECHNICAL EVALUATION: Determination of reasonableness of the cost of variation order and the additive/deductive period, if any. ScAaHE __1. Copy of the approved Change Order (C.O./Extra Work Order (EWO)) __2. Copy of the approved Original Contract __3. Copy of the approved original plans indicating the affected portion(s) of the project and duly approved revised plans and specifications, if applicable, indicating the changes made which shall be color-coded __4. Copy of the agency's report establishing the necessity/justification(s) for the need of such CO and/or EWO which shall include (a) the computation as to the quantities of the additional works involved per item indicating the specific stations where such works are needed, (b) the date of inspection conducted and the results of such inspection, and (c) a detailed estimate of the unit cost of such items of work for new unit costs, including those expressed in volume/area/lump sum/lot __5. Copy of approved revised PERT/CPM Network Diagram which shall be color-coded, reflecting the effect of additional/deductive time on the contract period and the corresponding detailed computations for the additional/deductive time for the subject Change Order/Extra Work Order ECaSIT __6. Copy of the approved detailed breakdown of contract cost for the original contract __7. Copy of the approved detailed breakdown of contract cost for the variation order __8. Copy of the Notice to Proceed indicating the date of receipt by the contractor __9. Copy of the COA Technical Evaluation Report for the original contract __10. If the variation order to be reviewed is not the 1st variation order, all of the above requirements for all previously approved variation orders, if not yet reviewed, otherwise, copy of COA Technical Evaluation Report for the previously approved variation orders. Submitted by: __________________ State Auditor ANNEX C CHECKLIST FOR TECHNICAL EVALUATION OF INFRASTRUCTURE PROJECTS PROGRESS ACCOMPLISHMENT SCOPE OF TECHNICAL EVALUATION: Inspection/validation of progress accomplishments for infrastructure projects which shall include, but not limited to, construction, improvement/rehabilitation/repair, demolition, restoration and/or maintenance of: roads, bridges, railways, airports, seaports, communication facilities, civil works components of information technology projects, irrigation, flood control and drainage, water supply, sanitation, sewerage and solid waste management systems, shore protection, energy/power/electrification facilities, buildings including schools and hospitals, and other related construction projects of the government. __1. Copy of the approved contract __2. Copy of approved Change Order and/or Extra Work Order, if any __3. Copy of the complete set of approved plans/drawings for the original contract and the approved revised plans/drawings for the variation order(s) __4. Technical specifications for the original contract and for all variation orders, if any __5. Copy of the approved Statement of Work Accomplished/Progress Report/Accomplishment Report __6. Copy of the approved detailed breakdown of the original contract amount and for all the variation orders issued, if any __7. Copy of Certificate of Completion and Certificate of Acceptance (if any) for 100% Accomplishment __8. As built-plans (for completed projects only) IaSCTE Submitted by: __________________ State Auditor ANNEX D CHECKLIST FOR TECHNICAL EVALUATION OF CONSULTANCY SERVICES CONTRACTS SCOPE OF TECHNICAL EVALUATION: Determination of the reasonableness of the contract cost of consultancy services which shall include, but not limited to, advisory and review services, pre-investment and feasibility studies, design services, construction supervision, management and related services, and Other Services or Special Studies. __1. Copy of the approved consultancy contract __2. Copy of the Terms of Reference (TOR) __3. Copy of the Technical and Financial Proposals of the winning bidder __4. Copy of the detailed breakdown of the Approved Budget for the Contract (ABC) HDATSI __5. Copy of the detailed breakdown of the contract cost indicating the following, among others: __a. schedule of basic rates certified by the consultant with a sworn statement __b. derivation of the billing factor/multiplier certified by the consultant with a sworn statement __c. detailed breakdown of reimbursable costs based on agreed fixed rates __d. detailed breakdown of reimbursable costs based on actual costs If not in the TOR, appropriate approved documents containing the following: __a. Statement of the scope of work, expected outputs/deliverables and expected time frame __b. Minimum requirements on the expertise of the consultants and the qualifications of individual personnel necessary for the undertaking __6. Copy of the Approved Program of Work/Project Schedule (PERT/CPM Network Diagram, Gantt Chart or equivalent) __7. Copy of the Approved Manning Schedule indicating the names and positions of the consultants and staff and the extent of their participation in the project __8. Copy of the curriculum vitae of the consultants and staff Submitted by: ___________________ State Auditor ANNEX E CHECKLIST FOR INFRASTRUCTURE PROJECTS and CONSULTING SERVICES TIME EXTENSION EVALUATION SCOPE OF TECHNICAL EVALUATION: Validation of the reasonableness of the grounds for the issuance and the period of the requested extension of contract time for infrastructure projects and consulting services. CAIaHS __1. Copy of the approved Time Extension __2. Copy of contractor's/consultant's request for Time Extension __3. Copy of the approved contract __4. Copy of Evaluation Report by the agency concerned establishing the need for time extension including the computation showing in sufficient detail how the number of days extension was determined __5. Certification or reports establishing the existence of the grounds for the contract time extension, as follows: __a. PAGASA Report covering the area where the project is located, if extension requested is due to adverse weather conditions __b. Provincial Commander's Report, if the extension requested is due to deteriorating/worsening peace and order situation __c. Certification from DOLE, DTI, DILG and/or DND, among others, whichever is applicable, for other grounds such as shortage of construction materials, general labor strike or similar activities that disrupted construction operations through no fault of the contractor __6. Copy of the Notice to Proceed with the date of receipt by the contractor/consultant __7. Copy of the approved original PERT/CPM Network Diagram and the corresponding detailed computation of the contract time __8. Copy of the approved revised PERT/CPM Network Diagram reflecting the effect of the subject time extension on the original contract time and all previously issued Time Extensions, Suspension/Resumption Orders, and Variation Orders (for infrastructure projects), if any __9. Copy of COA Technical Evaluation Report for the original contract and for all previously issued variation orders (for infrastructure projects) with additive/deductive time, and all previously issued time extensions __10. Copy of the Terms of Reference __11. Copy of the Approved Original and Revised (if any) Manning Schedule __12. If the original contract and/or any previously issued Time Extension and/or Variation Order (for infrastructure projects) with deductive/additive time have not yet been reviewed by COA, all requirements under Technical Evaluation of Infrastructure Contract Variation Checklist for each variation order and/or time Extension, must be submitted. AETcSa Submitted by: __________________ State Auditor ANNEX F CHECKLIST FOR TECHNICAL EVALUATION OF SUPPLIES, MATERIALS AND EQUIPMENT PROCUREMENT CONTRACTS SCOPE OF TECHNICAL EVALUATION: Technical aspect of contracts for the procurement of supplies, materials and equipment; and fabrication services for the determination of the reasonableness of the contract amount. __1. Copy of the approved contract (Purchase Order, Job Order, etc.) __2. Technical and Financial Proposal of the winning bidder/supplier __3. Complete set of technical specifications __4. Approved detailed plans/drawings/layout, if applicable __5. Conditions of Contract __6. Copy of the document containing the approved Breakdown of the Approved Budget for the Contract (ABC) and of the contract amount __7. Certificate of Exclusive Distributorship, if applicable Submitted by: __________________ State Auditor ANNEX G CHECKLIST FOR TECHNICAL EVALUATION OF DELIVERED SUPPLIES, MATERIALS AND EQUIPMENT SCOPE OF TECHNICAL EVALUATION: Inspection/validation of items delivered, fabricated, and/or installed (supplies, materials, equipment, furniture and fixtures, etc.) __1. Copy of the approved contract (Purchase Order, Job Order, Letter Order, Contract) __2. Copy of Sales Invoice and Delivery Receipt CTSAaH __3. Copy of Certificate of Acceptance __4. Performance/Quality Tests Results, if applicable __5. Detailed Breakdown of Contract Cost __6. Copy of the complete set of approved plans/drawings, if applicable __7. Copy of Brochures/manuals, if applicable Submitted by: ___________________ State Auditor ANNEX H CHECKLIST FOR TECHNICAL EVALUATION OF JANITORIAL SERVICES CONTRACTS SCOPE OF TECHNICAL EVALUATION: Technical aspect of janitorial services contracts for the determination of the reasonableness of the contract cost. __1. Copy of the approved contract __2. Appropriate approved documents indicating the following: __a. the number of personnel involved and their corresponding rates/salary __b. schedule of work and places of assignment or station __3. Detailed breakdown of the contract cost showing in sufficient details the derivation of the direct and indirect cost ( e.g., quantities and cost of materials, spare parts, and supplies, etc. furnished by the contractor) __4. The scaled floor plans of the building and other area/s covered by the service contract __5. The group classification of personnel to determine the Equivalent Equipment Monthly Statutory Minimum Wage Rate in accordance with the applicable Rules Implementing Republic Act No. 6727 Submitted by: __________________ State Auditor ANNEX I CHECKLIST FOR TECHNICAL EVALUATION OF SECURITY SERVICES CONTRACTS SCOPE OF TECHNICAL EVALUATION: Technical aspect of the contract for the determination of the reasonableness of the contract cost. __1. Copy of the approved contract __2. Approved documents indicating the following: __a. the number and the corresponding rates/salary of personnel involved __b. schedule of work and places of assignment or station __3. Detailed breakdown of the contract cost showing in sufficient details the derivation of the direct and indirect cost __4. Approved documents indicating the minimum requirements of the agency on the number of security personnel to be involved in the project __5. The group classification of personnel to determine the Equivalent Equipment Monthly Statutory Minimum Wage Rate in accordance with the applicable Rules Implementing Republic Act No. 6727 __6. The population of the agency where the services is rendered Submitted by: ____________________ State Auditor ANNEX J CHECKLIST FOR TECHNICAL EVALUATION OF MAINTENANCE SERVICES CONTRACTS SCOPE OF TECHNICAL EVALUATION: Technical aspect of the contract for the determination of the reasonableness of the contract amount. CcADHI __1. Copy of the approved contract __2. Detailed description of the maintenance services to be rendered or activities to be performed __3. Approved detailed breakdown of the contract cost showing in sufficient detail the derivations of the direct and indirect costs, the cost/s and date/s of acquisition of the equipment; and the list, quantities and costs of materials, spare parts, and supplies furnished by the contractor __4. In the case of visitorial maintenance service: __a. number of personnel involved per visit __b. salary and positions of personnel involved __c. schedule of visits indicating, among others, the number of hours per visit __d. the type and number of equipment to be serviced __5. The group classification of personnel to determine the Equivalent Equipment Monthly Statutory Minimum Wage Rate in accordance with the applicable Rules Implementing Republic Act No. 6727 Submitted by: __________________ State Auditor ANNEX K CHECKLIST FOR TECHNICAL EVALUATION OF GARBAGE COLLECTION AND DISPOSAL CONTRACT SCOPE OF TECHNICAL EVALUATION: Technical aspect of the contract for the determination of the reasonableness of the contract amount. SEACTH __1. Copy of the Approved contract __2. Complete description/specifications (brand name, model, make/country of origin, hp, piston displacement, capacity) and number of units of dump trucks to be used __3. Complete description/specifications (age, condition, brand, etc.) and number of units of all other equipment to be rented/used __4. Appropriate approved documents containing the terms and conditions, whether operated or bare rental for heavy equipment; whether per trip or package deal; and other relevant condition __5. The designated dumpsite/location of dumpsite (if provided in a separate document) __6. The detailed breakdown of the Approved Budget for the Contract and the contract amount showing in sufficient detail its derivation, including the number of "paleros"/Laborers/crew, prices/costs of spare parts, machine shop costs, and other maintenance parts used in the detailed breakdown of the contract amount DaAISH __7. The detailed breakdown of the Contract amount showing in sufficient detail its derivation, including the number of "paleros"/Laborers/crew, prices/costs of spare parts, machine shop costs, and other maintenance parts used in the detailed breakdown of the contract amount __8. The measurement in kilometers of the total distance covered by one (1) complete route for all the required routes to be traveled __9. Estimated volume in cubic meters of garbage to be hauled from area of operation, including the basis for such estimates __10. In cases where the type of contract differs from the usual per trip contract basis, sufficient justification and comparative analysis between the type of contract adopted against the basic per trip type of contract. Submitted by: __________________ State Auditor ANNEX L CHECKLIST FOR TECHNICAL EVALUATION OF LEASE/RENTAL CONTRACTS FOR PRIVATELY OWNED OFFICE/BUILDING SCOPE OF TECHNICAL EVALUATION: Technical aspect of lease/rental contracts for the determination of the reasonableness of the lease/rental rates. __1. Copy of the approved contract __2. Complete copy of the building floor plans indicating in shaded colors the rentable space __3. Copy of the Certificate of Occupancy of the building or appropriate approved documents showing the date the building was constructed or age of the building __4. Complete description of the building as to type, kind and class including its component parts and equipment facilities such as, but not limited to, parking areas, elevators, air-conditioning systems, firefighting equipment, etc. __5. Copy of the Master of Deed Declaration and Restrictions in case of lease/rental of office condominiums Submitted by: __________________ State Auditor ANNEX M CHECKLIST FOR TECHNICAL EVALUATION OF APPRAISED VALUE FOR VARIOUS PROPERTY SCOPE OF TECHNICAL EVALUATION: Technical aspect of contracts for the review of appraised value of various properties such, as but not limited to equipment, machineries, facilities, etc., other than antique property and Works of Art. CcAESI A. Aircraft __1. Copy of the in-house or private company appraisal report __2. Cost and date of acquisition __3. Latest copy of Certificate of Airworthiness from the Air Transportation Office __4. Certificate of Registration __5. Latest service bulletin __6. Total hours since last overhaul of engine __7. Airtime flying hours __8. Time between overhaul __9. Certificate of total flying time SDITAC __10. Colored photographs showing three sides __11. List of instruments/equipment accessories installed B. Marine Vessel __1. Copy of the in-house or private property appraisal report __2. Complete technical description of the vessel to include the following: __a. type of vessel, year built __b. dimensions (length over-all, length between perpendiculars, breadth, depth) __c. deadweight/light displacement weight, net tonnage, and gross tonnage/general description __d. vessel classification __e. description of propulsion machinery/engine and Break Horse Power (BHP) __3. Date and cost of acquisition __4. Copy of Certificate of Philippine Registry __5. Copy of Certificate of Ownership issued by the Philippine Coast Guard __6. Date of last dry-docking and itemized extent and cost of repairs __7. Colored photographs showing three sides __8. List of major equipment and major accessories on board C. Real Estate: Land __1. Copy of the in-house or private company appraisal report indicating the following: a. The derivation or source of information/data used in the approach to value b. Physical characteristics of the property under appraisal c. Statement of property rights or interests involved d. Utility connections electricity, water, telephone, sanitary sewer, etc. e. Public Transportation, traffic patterns and controls f. Highest and best Use of the subject property (Present and Anticipated) HESIcT __2. Copy of the Transfer Certificate of Title (TCT) of land/lot __3. Lot plan and vicinity map __4. Colored photographs __5. Copy of the latest Declaration of Real Property __6. Applicable Zonal Value D. Real Estate: Building __1. Copy of the in-house or private company appraisal report __2. Complete building plans and specifications __3. Complete description of the building indicating the type/kind, and class; component parts and facilities such as but not limited to, parking areas, elevators, air-conditioning system, fire fighting equipment, etc. __4. Copy of Certificate of Occupancy of the building and appropriate document indicating the date the building was constructed or age of the building AEIDTc __5. Vicinity map of the property __6. Colored photographs __7. The Master Deed of Declaration and Restriction for condominiums E. Equipment, Machineries, Office Equipment and Furniture __1. Copy of the in-house or private company appraisal report __2. Complete technical description of the property indicating the capacity, type, model, brand, dimension, and other relevant description __3. Acquisition cost and date __4. The date the property was put into operation __5. Colored photographs of the property __6. The location/site of the property __7. The Equipment ledger/record of maintenance/repair of the equipment __8. The equipment inspection report indicating specifically the missing parts, if any Submitted by: __________________ State Auditor ANNEX N CHECKLIST FOR TECHNICAL EVALUATION OF EQUIPMENT RENTAL CONTRACTS SCOPE OF TECHNICAL EVALUATION: Technical aspect of equipment rental contracts particularly the determination of the reasonableness of the rental rates. __1. Copy of the approved contract __2. Approved documents containing the number and complete technical specifications of the equipment to be rented ( e.g., brand name, make/country of origin, hp, model, piston displacement, etc.) DHITSc __3. Approved detailed breakdown of the approved budget for the contract and the contract amount showing in sufficient detail its derivation __4. Agency evaluation of equipment utilization __5. Pertinent data of area of operation Submitted by: __________________ State Auditor ANNEX O CHECKLIST FOR TECHNICAL EVALUATION OF EQUIPMENT LEASE-PURCHASE CONTRACTS SCOPE OF TECHNICAL EVALUATION: Technical aspect of lease-purchase contracts particularly the determination of the reasonableness of the contract amount. __1. Copy of the approved contract __2. Copy of approved documents containing the complete technical description of the equipment and accessories __3. Approved detailed breakdown of contract amount showing in sufficient detail the derivation of the direct and indirect costs such as, but not limited to, the depreciation charges, cost of money, profit, overhead, maintenance, etc.; and the one-time non-refundable charge, if applicable __4. Appropriate document showing the monthly lease payment and period of lease Submitted by: __________________ State Auditor ANNEX P CHECKLIST FOR TECHNICAL EVALUATION OF FORWARDING/SHIPPING/HAULING CONTRACT SCOPE OF TECHNICAL EVALUATION: Technical aspect particularly determination of the reasonableness of the contract amount. __1. Copy of the Approved contract __2. The detailed breakdown of the Approved Budget for the Contract and the contract amount showing in sufficient detail its derivations __3. The type/kind and technical description of the mode of transportation used __4. The point of origin and destination including the estimated distance/s if transported by land __5. The estimated weight and volume of cargoes involved Submitted by: __________________ State Auditor ANNEX Q CHECKLIST FOR TECHNICAL EVALUATION OF CONTRACT FOR THE REPAIR OF AIRCRAFT, EQUIPMENT AND VEHICLE SCOPE OF TECHNICAL EVALUATION: Technical aspect of the contract particularly the determination of the reasonableness of the contract amount. TSacID __1. Copy of the approved contract or Job Order __2. Complete technical description of the aircraft/equipment __3. Detailed breakdown of the contract amount showing in sufficient detail the derivation of the direct and indirect costs __4. Copy of the pre-repair evaluation report by the agency showing in sufficient detail the scope of work to be done __5. Copy of the latest service bulletin, in case of aircraft __6. Report of waste materials __7. Copy of document indicating the history of repair Submitted by: __________________ State Auditor ANNEX R CHECKLIST FOR TECHNICAL EVALUATION OF CONTRACT FOR THE REPAIR OF MARINE VESSEL SCOPE OF TECHNICAL EVALUATION: Technical aspect of contracts for the repair of marine vessel for the determination of the reasonableness of contract amount. __1. Copy of the approved contract or Job Order __2. Complete technical description of the vessel to include the following: __a. type of vessel, year built, and acquisition date __b. dimensions (length over-all, length between perpendiculars, breadth, depth) __c. deadweight/light displacement weight __d. vessel classification __e. main propulsion and other major equipment on board __3. Detailed breakdown of the contract amount showing in sufficient detail the derivation of the direct and indirect costs __4. Copy of the pre-repair evaluation report by the agency showing in sufficient detail the scope of work to be done/itemized program of work __5. Copy of the approved detailed plans showing the extent of repair work to be done IDSaEA __6. Report of waste materials __7. Appropriate document showing history of repair Submitted by: __________________ State Auditor ANNEX S CHECKLIST FOR PRICE VERIFICATION OF SUPPLIES, MATERIALS AND EQUIPMENT SCOPE OF TECHNICAL EVALUATION: Provision of Price references for goods. __1. Copy of the approved contract (Purchase Order, Job Order, etc.) __2. Copy of the Sales Invoice, Delivery Receipts (if applicable) __3. Complete set of approved agency specifications/item description indicating the following, among others, brand, unit of measurement, accessories (if any), make, country of origin, size/dimension/volume, model, use of item, color, capacity, horsepower, voltage, watts, gauge, kind of equipment where spare parts are to be used, statement whether replacement or original (for spare parts), part number of spare parts, type and classification of materials, packing (quantity per pack), substance, speed, kind of service rendered __4. Approved detailed plans/drawings/sketch, if applicable __5. Appropriate approved documents indicating the unit prices of the items __6. Samples and brochures/photographs, if applicable __7. Certificate of Exclusive Distributorship, if applicable __8. For imported items: __a. Consular Invoice/Pro-forma invoice of the foreign supplier with the corresponding details __b. Home Consumption Value of the Items TaDCEc __c. Breakdown of the expenses incurred in the Importation Submitted by: _________________ State Auditor ANNEX T CHECKLIST FOR TECHNICAL EVALUATION OF THE OUTPUT OF CONSULTANCY SERVICES PROGRESS ACCOMPLISHMENT SCOPE OF TECHNICAL EVALUATION: Inspection/Validation of progress accomplishments for consultancy services projects. __1. Copy of the approved consultancy contract __2. Copy of the Terms of Reference (TOR) __3. Copy of the technical and Financial Proposals of the winning bidder __4. Copy of the detailed breakdown of the Approved Budget for the Contract (ABC) including all variation orders involved __5. Copy of the detailed breakdown of the contract cost indicating the following, among others: __a. schedule of basic rates certified by the consultant with a sworn statement __b. derivation of the billing factor/multiplier certified by the consultant with a sworn statement __c. detailed breakdown of reimbursable costs based on agreed fixed rates __d. detailed breakdown of reimbursable costs based on actual costs __6. If not in the TOR, appropriate approved documents containing the Statement of the scope of work, expected outputs/deliverables and expected time frame __7. Copy of the Approved Program of Work/Project Schedule (PERT/CPM Network Diagram, Gantt Chart or equivalent) __8. Copy of the approved Consultancy Progress Reports and billings/output on the Agreement of Engineering and Management Services CSTDIE Submitted by: __________________ State Auditor