Reiterating the

Provisions of the
2016 Revised IRR of
the RA 9184 as
Directed in DepED
Order No. 74 s. 2016
In line with the commitment of
the Department of Education
to promote good governance
and to adhere to the principles
of transparency, accountability,
equity, efficiency and economy
in its procurement process,
this Office hereby reiterates
the following provisions of DO
74 s. 2016 and the 2016
Revised IRR of the RA 9184;
All public elementary,
secondary and integrated
schools with school ID
Number in the EBEIS shall
be considered a Procuring
Entity of the DepED, Division
of Bukidnon.
All schools are mandated to
fully use the PhilGEPS in
accordance with the policies,
rules, regulations and
procedures adopted by the
GPBB and embodied in
Section 8.3.1, 2016 Revised
IRR of RA 9184.
 Head of Procuring Entity

The school head shall act as the Head

of the Procuring Entity as provided by
RA 9155 Section 7.E.7

As HoPE, the school head must ensure

that the APP is regularly prepared,
reviewed and updated by the PMOs and
end-user units in accordance with the
guidelines set forth in RA 9184. He/she
must ensure that all procurements
are in line with the APP.

He/she must establish the BAC and the

BAC Secretariat in accordance with the
guidelines.
 Head of Procuring Entity

As HoPE, the school head

shall be the approving
authority for all the
transactions pertaining to
school procurement in
accordance to RA 9184,
accounting and auditing
standards, and other
restrictions and guidelines
provided by DBM, DepED
and this Office.
 Bids and Awards Committee
The HoPE shall designate at least five (5) but
not more than seven (7) members of the Bids
and Awards Committee (BAC) of
unquestionable integrity and procurement
proficiency (Section 11.2.1).

a. In the case of Cluster Schools with less

than five (5) teachers, the BAC of the Base
School shall perform the functions relative to
the procurement of the supply items of the
Cluster School.
b. The Chairman of the BAC shall be a
teacher with the higher position and of
unquestionable integrity.
c. The Members of the BAC shall be the
teachers of the school who are not related by
affinity or consanguinity to the Chairman and
to the School Head being the HoPE.
 Bids and Awards Committee
d. Aside from the representative of the
Commission on Audit (COA), the BAC shall have
one (1) regular observer from the Parent Teachers
Association, one (1) from the School Governing
Council and one (1) from the Student/Pupil
Organization. These observers shall have no right
to vote in the BAC.
e. No HoPE shall be the Chairperson or a
member of the BAC (Section 11.2.5).
f. The Chairman of the BAC shall designate any
of the the teacher-member to be the BAC
Secretary.
g. The BAC Secretary shall be responsible for the
consolidation of the item requirements of the
PWBM from the different Project Teams of the
School into the school APP. He/She shall also be
responsible for the posting at PhilGEPS the items
to be procured by the school subject to the
provisions of the 2016 Revised IRR of the RA
9184.
No school procurement shall be undertaken
unless it is in accordance with the Annual
Procurement Plan (APP) of the school duly
approved by this Office (Section 7.2)

a. Changes or amendments of the APP

may be undertaken every six (6) months or
as often as may be required by this Office.
The respective Project Teams shall be
responsible for the changes of their
respective Project Workplan and Budget
Matrix (PWBM) in their approved Annual
Implementation Plan (AIP), while the BAC
Secretary shall be responsible for the
consolidation of these PWBM into the
Amended APP for approval of this Office
(Section 7.4).
The Requesting Officer shall
be the Project Team Leader of
a particular School PPA,
School Property Custodian or
any member of the BAC.
 School Canvasser

In the case of Shopping, where the items to

be procured are not available at PS-DBM,
Request for Price Quotations (RFQ) shall be
done by the School Canvasser with a
minimum of three (3) qualified suppliers.

a. The School Canvasser may be the

School Property Custodian, The School In-
charge or any member of the BAC. In no
case shall be the HoPE nor BAC
Chairman shall be the School Canvasser.
b. In Cluster Schools where there are
limited numbers of teachers to serve as
School Canvasser, the BAC may seek
assistance of the PTA, SGC or any external
stakeholders to serve RFQ to qualified
suppliers.
 School Procurement Officer
12. Neither HoPE nor BAC Chairman
shall be serving approved Purchase
Orders (PO) to qualified suppliers
declared by the BAC as the supplier
with the lowest quotations as indicated
in the Abstract of Personal Canvass of
the Committee. It shall be the duty of
the School Procurement Officer to
serve approved Purchase Orders.

a. In Cluster Schools where there is

limited number of teachers to serve
approved Purchase Orders to qualified
suppliers, the Procurement Officer of
the Base School may serve the
purpose.
 Disbursing Officers (ADAS II)

13. Payment of the school

procurements shall be done through
check duly signed by the HoPE and
the designated Disbursing Officer
(district/school assignment of ADAS II
to follow).

14. Handling, custodianship and

disposition of the check book shall
be with the Disbursing Officer.
 Disbursing Officers (ADAS II)

15. Checks must only be issued by the

Disbursing Officers to vouchers with
complete supporting documents.

a. In cases where the Disbursing

Officers have questions on the legality
of the transaction or on the supporting
documents attached to the voucher,
he/she may contact the Accounting
Office or the assigned Bookkeeper for
clarification.
 Disbursing Officers (ADAS II)

16. Maintenance of the

cashbook of each school,
preparation of Report on Checks
Issued (RCI), Check
Disbursement Record (CDR),
and Report of Accountability for
Accountable Forms (RAAF) shall
be the responsibility of the
Disbursing Officer who shall
submit the same to the assigned
Bookkeeper of the school for the
regular liquidation report to the
Division Accounting Section.
 Disbursing Officers (ADAS II)

a. The cashbook must be

presented for checking
together with the Liquidation
Report to the designated
Senior Bookkeeper of the
school.
b. The RCI, CDR, and RAAF
must be included in the
Liquidation Report at all
times.
 Disbursing Officers (ADAS II)

17. The Disbursing Officer

must submit to the School
Head the monthly Cash
Position Report of each
subsidy/fund downloaded to
their respective school
account.
 Internal Control & Compliance
Monitoring

18. All concerned District and

Secondary Bookkeepers shall
ensure that compliance to
accounting and auditing
standards and other internal
control set up by this Office are
strictly adhered to in the field.

19. All concerned District

Supervisors and the SGOD M
& E Team shall be responsible
in the monitoring compliance.