Emergency Purchase of Office Supplies in Regional Districts

November 19, 1963 REVENUE MEMORANDUM ORDER NO. 54-63 SUBJECT : Emergency Purchase of Office Supplies in Regional Districts I PURPOSE : The centralization of procurement functions in the National Office is sometimes the reason for embarrassing delays in the activities of Regional Districts. Work literally stops when needed office supplies do not arrive on time. To correct this, it become imperative to delegate to the regional districts the procurement of ordinary office supplies within practicable limits. This Order is issued to prescribe rules and procedures towards this end. aisadc II GENERAL PROVISIONS : A. Delegation of Authority The Regional Director is hereby delegated the authority to make emergency purchases of ordinary office supplies subject to existing accounting and auditing requirements. The term "office supplies" as used in this Order shall be taken to mean commonly-used items which are needed in the day-to-day operations of the offices, e.g., bond paper, onion skin paper, mimeograph paper, carbon paper, folders, staple wire, paper clip, fastener, eraser, pencil, ink and the like. The term does not include postage stamps. The Regional Director is enjoined to resort to emergency purchases as provided in this Order only in the event that it is necessary in the interest of the service, otherwise, the normal channels of requisitioning supplies from the Property Section, General Services Division should be availed of. B. Requirements In making emergency purchases, the following requirements shall be fulfilled: 1. Total emergency purchases of office supplies shall not exceed the amount of one hundred pesos (P100.00) in a single month for the regional district. 2. A canvass of prices from at least three (3) bona fide dealers should be attached to the voucher. 3. A certificate as to the necessity and justification of the emergency purchase by the Regional Director is required and shall also be attached to the voucher. 4. Properly accomplished DPS Form No. 1 (Requisition for supplies and equipment) shall be submitted to the Bureau of Supply thru the General Services Division, National Office, at the end of each month to cover all emergency purchases made during the month, showing among others the name of the dealer, the article, unit price and total value. C. Procedures the same procedures as those outlined under Revenue Memorandum Order No. 52-63, dated November 19, 1963 for recurring expenses shall be followed in the approval, processing and payment of vouchers for emergency purchases of office supplies in the regional district. III IMPLEMENTING CLAUSE : The implementation of the provisions herein set forth shall go hand-in hand with the implementation and installation of the functions, authority and responsibility under Revenue Memorandum Order No. 52-63, dated November 19, 1963 entitled "Approval, Processing, and Payment of Traveling Expense Vouchers, General Vouchers for Recurring Expenses, and Payrolls or Salary Vouchers of Emergency or Casual Employees in Regional Districts" and Revenue Memorandum Order No. 53-63 dated November 19, 1963 entitled "Creation of Accounting Branches and Designation of Special Disbursing Officers in Regional Districts." The responsibility for installation shall be the same as provided in the abovementioned Orders. IV REPEALING CLAUSE : All provisions of instructions and orders inconsistent with this Order are hereby superseded or modified. (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue