Process Title: Procurement Process (Aligned with RA 9184)

Source of Inputs

1. Internal Departments
o Clause: 4.4 - Understanding the organization and its context
o Title: Understanding the organization and its context
o Audit Evidence:
 Departmental Requests: Review requests and requirements from internal
departments.
 Inventory Forecasts: Check forecasting records to anticipate future
procurement needs.
o Explanation: Ensures the procurement process is aligned with the needs and
context of the organization, facilitating accurate and timely procurement. This
aligns with the Plan (P) stage of the PDCA cycle.
o Clause: 7.4 - Communication
o Title: Communication
o Audit Evidence:
 Communication Plan: Review the communication plan for coordination
with internal departments.
 Meeting Minutes: Verify records of meetings discussing procurement
needs.
o Explanation: Ensures effective communication between the procurement team
and internal departments, supporting accurate identification of procurement needs.
This aligns with the Plan (P) stage of the PDCA cycle.
2. Suppliers
o Clause: 8.4.1 - General
o Title: Control of externally provided processes, products, and services
o Audit Evidence:
 Supplier Contracts: Review contracts or agreements with suppliers.
 Supplier Performance Reports: Check supplier performance evaluation
records.
o Explanation: Ensures that the procurement process includes reliable and
compliant suppliers, supporting quality and timely deliveries. This aligns with the
Plan (P) stage of the PDCA cycle.
3. Procurement Team
o Clause: 7.2 - Competence
o Title: Competence
o Audit Evidence:
 Training Records: Verify training records for procurement staff.
 Competency Assessments: Review competency assessment documents.
o Explanation: Ensures the procurement team is competent and knowledgeable
about procurement procedures and regulations. This aligns with the Plan (P) stage
of the PDCA cycle.

Inputs
 1. Purchase Requisitions
o Clause: 7.5.3 - Control of Documented Information
o Title: Control of Documented Information
o Audit Evidence:
 Purchase Requisitions: Review submitted purchase requisitions.
 Approval Logs: Verify logs documenting the approval of requisitions.
o Explanation: Controls and maintains documented information such as purchase
requisitions to ensure accurate tracking and processing. This aligns with the Plan
(P) stage of the PDCA cycle.
2. Budget Allocations
o Clause: 6.1 - Actions to address risks and opportunities
o Title: Actions to address risks and opportunities
o Audit Evidence:
 Budget Records: Review records of allocated budgets for procurement.
 Financial Reports: Check financial reports to ensure budget compliance.
o Explanation: Ensures budget allocations are properly documented and available
for procurement activities. This aligns with the Plan (P) stage of the PDCA cycle.

Activities

1. Posting of Invitation to Bid (ITB)

o Clause: 8.2 - Requirements for products and services
o Title: Requirements for products and services
o Audit Evidence:
 ITB Documents: Review documents related to the Invitation to Bid.
 Publication Records: Verify records of ITB publication in relevant
platforms.
o Explanation: Ensures the ITB is properly posted and communicated to potential
suppliers. This is part of the Do (D) stage.
o RA 9184 Specifics:
 Philippine Government Electronic Procurement System (PhilGEPS):
Ensures wider reach and transparency through posting on PhilGEPS.
2. Pre-Bid Conference
o Clause: 8.2 - Requirements for products and services
o Title: Requirements for products and services
o Audit Evidence:
 Conference Minutes: Review minutes from the pre-bid conference.
 Attendance Records: Verify records of supplier attendance.
o Explanation: Ensures potential suppliers understand the requirements and criteria
for the bid. This is part of the Do (D) stage.
3. Submission and Opening of Bids
o Clause: 8.3 - Design and development of products and services
o Title: Design and development of products and services
o Audit Evidence:
 Bid Submission Records: Review records of submitted bids.
 Bid Opening Minutes: Verify minutes from the bid opening session.
 o Explanation: Ensures bids are submitted and opened in a transparent and fair
manner. This is part of the Do (D) stage.
o RA 9184 Specifics:
 Use of Standard Bidding Documents: Conforms to the templates and
guidelines provided by the Government Procurement Policy Board
(GPPB).
4. Bid Evaluation
o Clause: 8.4 - Control of externally provided processes, products, and services
o Title: Control of externally provided processes, products, and services
o Audit Evidence:
 Evaluation Reports: Review reports from the bid evaluation process.
 Criteria Documentation: Verify the criteria used for evaluating bids.
o Explanation: Ensures bids are evaluated based on predefined criteria to select the
best suppliers. This is part of the Do (D) stage.
5. Awarding of Contract
o Clause: 8.4 - Control of externally provided processes, products, and services
o Title: Control of externally provided processes, products, and services
o Audit Evidence:
 Contract Documents: Review finalized and signed contracts.
 Award Notice: Verify records of the award notice to the winning bidder.
o Explanation: Ensures contracts are awarded to the best suppliers based on the
evaluation results. This is part of the Do (D) stage.
o RA 9184 Specifics:
 Adherence to Prescribed Timelines: Follows the timelines for bid
submission, opening, evaluation, and awarding as stipulated in RA 9184.

Outputs

1. Approved Purchase Orders

o Clause: 8.6 - Release of products and services
o Title: Release of products and services
o Audit Evidence:
 Purchase Orders: Review records of approved purchase orders.
o Explanation: Provides documented evidence that purchase orders have been
approved and issued. This is part of the Check (C) stage.
2. Supplier Performance Reports
o Clause: 9.1.2 - Customer satisfaction
o Title: Customer satisfaction
o Audit Evidence:
 Performance Reports: Review reports evaluating supplier performance.
o Explanation: Documents the performance of suppliers to ensure they meet the
organization's standards. This is part of the Check (C) stage.
3. Procurement Activity Reports
o Clause: 9.1.1 - Monitoring, measurement, analysis, and evaluation
o Title: Monitoring, measurement, analysis, and evaluation
o Audit Evidence:
  Activity Reports: Review reports detailing procurement activities.
o Explanation: Provides a comprehensive overview of procurement activities,
supporting continuous improvement. This is part of the Check (C) stage.

Receiver of Outputs

1. Internal Departments
o Clause: 10.2 - Nonconformity and corrective action
o Title: Nonconformity and corrective action
o Audit Evidence:
 Nonconformity Reports: Review reports documenting any issues with
received supplies.
 Corrective Action Logs: Verify records of corrective actions taken.
o Explanation: Ensures that internal departments receive the necessary supplies
and any issues are promptly addressed. This is part of the Act (A) stage.
2. Management
o Clause: 10.1 - General
o Title: Improvement
o Audit Evidence:
 Management Review Minutes: Review minutes from management review
meetings.
 Improvement Plans: Verify plans for continual improvement based on
procurement outcomes.
o Explanation: Ensures management is informed about procurement activities and
any improvements needed, supporting overall organizational effectiveness. This is
part of the Act (A) stage.
o RA 9184 Specifics:
 Regular Training and Capacity Building: Ensures all procurement
personnel and BAC members are regularly trained on the provisions of
RA 9184.
 Internal and External Audits: Regular audits are conducted to ensure
compliance with the procurement law and to identify areas for
improvement.

 Bids and Awards Committee (BAC)

o Roles and Responsibilities: The BAC is responsible for ensuring that the
procurement process adheres to the principles of transparency, competitiveness,
and accountability as outlined in RA 9184.
o Compliance Checks: The BAC oversees the compliance of the procurement
process with RA 9184, including the preparation, publication, and opening of
bids.
o Documentation: All actions taken by the BAC, including bid evaluations and
contract awards, are documented and made available for audit and review.