Atorni

Subukan natin namang himayin ngayon ang pagpa-plano ng budget ng isang ahensya ng pamahalaan. Para sa kapakinabangan ng higit na nakakaraming mambabasa, ang mga halimbawang babanggitin natin ay naaayon sa guidelines ng pamahalaang lokal o iyung nasa mga Local Government Units (LGUs), alinsunod na rin sa Republic Act 7160 o Local Government Code of 1991. Ayon sa Rule II ng Revised IRR:

“Section 7.1. All procurement shall be within the approved budget of the procuring entity and should be meticulously and judiciously planned by the procuring entity. Consistent with government fiscal discipline measures, only those considered crucial to the efficient discharge of governmental functions shall be included in the Annual Procurement Plan (APP). For purposes of this IRR, a procurement project shall be considered crucial to the efficient discharge of governmental functions if it is required for the day-to-day operations or is in pursuit of the principal mandate of the procuring entity concerned…”

Ito ang isa sa pinakamahalagang probisyon ng RA.9184. Ayon sa nasabing seksyon, lahat ng gastusin ng pamahalaan ay dapat naaayon sa aprubadong budget ng ahensya. Samantala, ang aprubadong budget ay dapat nagdaan sa mabusisi at makatarungang proseso kung saan ang mga pangunahing pangangailangan sa pagtupad ng tungkulin at pagbigay ng serbisyo ang higit sa lahat ay dapat mangangibabaw. Dahil dito, dapat ay bumuo ang isang ahensya ng Annual Procurement Plan (APP) na magsisilbing master list o master plan ng lahat ng gagastusin ng gobyerno sa mula sa pagbili ng gamit, pagbayad ng mga serbisyo, hanggang pakikipag-kontrata ng pamahalaan.
 

“… The APP shall include provisions for foreseeable emergencies based on historical records. In the case of infrastructure projects, the APP shall consider the appropriate timing/phasing of related project activities, such as, engineering design and acquisition of right of way, to reduce/lower project costs.”

Bukod sa mga planong bilihin o kontrata ng gobyerno, kasama rin sa pagbuo ng APP ang mga posibleng gastusin na hindi maii-schedule basta-basta tulad ng mga posibleng pagkasira ng sasakyan o iba pang kagamitan o kasangkapan, maagang pagkaubos ng office supplies, mga gastusin sa pagdating ng kalamidad o sakuna, at iba pang biglaang paggasta upang maiwasan ang pagkawala ng buhay o pagkasira ng ari-arian base na rin sa mga historical records. Sa gawaing panlansangan, dapat ay naaayon sa tamang panahon ang implementasyon upang makuha ang pinakamababang presyo ng bilihin, at pinakamurang kontrata sa alinmang proyekto.


Q: Since the Program Holders/End-Users has already indicated their Mode of Procurements (Competitive or Alternative) and consolidated by the BAC/BAC-Secretariat through the APP, does the APP need a BAC Resolution recommending the same to the HOPE?[engr.ruel]

A: The end-users indicate their preference for the mode of procurement in their PPMPs.

It is, however, the responsibility of the BAC, through the BAC Secretariat, to consolidate the PPMPs to the APP. In the consolidated APP, the mode of procurement as recommended by the BAC, may no longer be the preferred mode by the end-user (for a number of reasons). The APP then has to be approved by the HOPE, upon recommendation by the BAC. The BAC recommendation has to be in the form of a BAC Resolution.

Therefore, the answer to the question is a definite YES.
 

7.3. The APP shall be formulated and revised only in accordance with the following guidelines:
 

7.3.1. At the start of every budget period, the procuring entity shall prepare its proposed budget for the succeeding calendar year, taking into consideration the budget framework for that year in order to reflect its priorities and objectives for the budget period.
 

7.3.2. The end-user units of the procuring entity shall prepare their respective Project Procurement Management Plan (PPMP) for their different programs, activities, and projects (PAPs). The PPMP shall include:

a) information on whether PAPs will be contracted out, implemented by administration in accordance with the guidelines issued by the GPPB, or consigned;

b) the type and objective of contract to be employed;

c) the extent/size of contract scopes/packages;
d) the procurement methods to be adopted, and indicating if the procurement tasks are to be outsourced as provided in Section 53.6 of this IRR;
e) the time schedule for each procurement activity and for the contract implementation; and
f) the estimated budget for the general components of the contract.

    For purposes of this Section, consignment refers to an arrangement where the following requisites are present: (a) delivery of goods by their owner (consignor), without sale, to a government agency (consignee); (b) consignee must try to sell the goods and remit the price of the sold goods to the consignor; (c) consignee accepts without any liability except for failure to reasonably protect them from damage; (d) no disbursement of government funds is involved; and (e) at terms not disadvantageous to the GOP.
 

7.3.3. The PPMP shall then be submitted to the procuring entity’s Budget Office. The procuring entity’s Budget Office shall evaluate each end-user’s submitted PPMP and, if warranted, include it in the procuring entity’s budget proposal for approval by the Head of the Procuring Entity.

Q: Can we procure with PPMP alone? To be followed with APP that we are consolidating now?[slayer]

A: Section 7.1 of IRR-A (now on Sec.7.2 of Revised IRR) is very categorical on the prohibition on procurement without an approved APP. It provides, among others that: “No government procurement shall be undertaken unless it is in accordance with an approved Annual Procurement Plan.” So without an APP approved by your HOPE, you cannot procure.

7.3.4. After the budget proposal has been approved by the Head of the Procuring Entity and/or other oversight bodies, the procuring entity’s budget office shall furnish a copy of the procuring entity’s budget proposal as well as the corresponding PPMPs to the BAC Secretariat for its review and consolidation into the proposed APP. The proposed APP shall be consistent with the procuring entity’s budget proposal.

So, ganito pala yun. Una, kailangan ng bawat departamento na gumawa ng Project Procurement Management Plan (PPMP) mula sa nga isinumiteng PAPs. Ang PPMP ay naglalaman ng mga planong pagbili o pag-procure ng departamento, halaga ng proyekto o kontrata mula sa mabusising pag-aaral ng prevailing market prices, at mga petsa kung kalian ito kailangang makuha o maisagawa. Ang PPMP ay dadalhin sa Budget Office upang masuri sa antas ng pangangailangan at pagiging reasonable ng mga halaga ng proyekto upang maisama ito sa pagbuo ng Annual Budget.

7.3.5. As soon as the GAA, corporate budget, or appropriation ordinance, as the case may be, becomes final, the end-user units shall revise and adjust the PPMP to reflect the budgetary allocation for their respective PAPs. The revised PPMPs shall be submitted to the BAC, through its Secretariat, for the finalization of the modes of procurement under the proposed APP. The APP shall then be approved in accordance with Section 7.2 of this IRR.

Ang PPMP ay dadalhin sa BAC Secretariat upang mapagsama-sama ang magkakahalintulad na proyekto ng iba’t-ibang departamento. Matapos nito, ito ay tatawaging Annual Procurement Plan (APP) na maglalaman ng naunang mga detalye ng PAP at PPMP kasama ng rekomendasyon ng BAC ng uri ng pag-procure na gagamitin. Ang isang aprubadong APP ay magiging basehan ng bubuuing Annual Budget.

Q: kami sa BAC secretarariat ngco consolidate ng APP ng mga units/offices. madali po sana kung lahat ay office supplies pero nahihirapan kami mgconsolidate kasi pati telephone billings, courier, etc ay isinasama pa submit ng mga units namin. ung repair and maintenance po ba ng vehicle & building kailangan naka itemize gayong unpredictable namn un at hndi pa alam kung ano ang irerepair at bibilhing materials. Please advise [nanette]

A: Mahirap talaga mag-consolidate lalo na pag hindi alam ng mga end-user ang gagawin nila. Dahil tayo ang naatasan para dito, we are on our own in making our lives easier. Basic is that we first answer your query:

1. there are specific rules on telephone and other utility bills which the GPPB already have provided;
2. use of courier may fall under negotiated procurement if arranged with Philippine Postal Service; based on history (kahit past year), you can predict he needed correspondence cost;
3. unforeseen contingencies need not be itemized and be predicted because you should not; based on historical data (in the past years), somehow you can project the nearest amount; others use certain percentage of MOOE for emergency repairs and purchases; either shopping (for goods) or small value procurement (for services) apply;

7.4. Updating of the individual PPMPs and the consolidated APP for each procuring entity shall be undertaken every six (6) months or as often as may be required by the Head of the Procuring Entity. The updating of the PPMPs shall be the responsibility of the respective end-user units of the Procuring Entities, while the consolidation of these PPMPs into an APP shall be lodged with the BAC Secretariat, subject to approval of the Head of the Procuring Entity.

7.5. The ABC as reflected in the APP or PPMP shall be at all times consistent with the appropriations for the project authorized in the GAA, continuing, and automatic appropriations, the corporate budget, and the appropriation ordinance, as the case may be. For NGAs, to facilitate the immediate implementation of projects even pending approval of the GAA, the ABC shall be based on the budget levels under the proposed national budget submitted by the President to Congress.

Malinaw na ang pagsusumite ng pagbabago sa procurement ay magsisimula sa end-user o sa departamento na nagangailangan bumili o gumasta. Maaring gawin ito ng dalawang beses isang taon o mas madalas pa depende sa pangangailangan. Ang mga nabago sa PPMP ay dadalhin sa BAC Secretariat  upang isama sa komposisyon ng pagsususog ng APP.

Sa mga pamahalaang lokal, ang Annual Budget ay nararapat magmula sa ordinansa na ipapasa ng Sanggunian. Lahat ng mga paggasta na nasa Annual Budget ay dapat nasa APP rin. Kung may paglilinaw, paghahati, o anumang uri ng pagbabago sa budget dapat itama ang APP. Ang proseso ng procurement ay dapat magsimula sa pagtatapos ng resolusyon ng BAC at ng Sanggunian (kung kakailanganin pa).


Silipin natin ang isang Supreme Court decision na may malaking implikasyon lalo na sa mga Local Government Units:

There has always been the issue of whether or not a prior Sanggunian authorization is required before any Local Chief Executive (LCE) could validly enter into procurement contracts (as R.A. 9184 is silent on the matter).

Despite DILG Opinion No. 9 s. 2006,  one reason why the issue persists is due, perhaps, to the fact that it is only an opinion and it was rendered on a particular case of a province, which municipalities/cities may find inapplicable to them under the provisions of the Local Government Code.

Most of us are, probably, unaware of the Supreme Court decision in the Province of Cebu (another province, but, don’t worry, the decision is of general application to LGUs in GR. No. 175527 http://sc.judiciary.gov.ph/jurisprudence/2008/december2008/175527.htm), the pertinent decision of which on the subject matter is quoted below:

“In cases, for instance, where the local government unit operates under an annual as opposed to a re-enacted budget, it should be acknowledged that the appropriation passed by the sanggunian may validly serve as the authorization required under Sec. 22(c) of R.A. No. 7160. After all, an appropriation is an authorization made by ordinance, directing the payment of goods and services from local government funds under specified conditions or for specific purposes. The appropriation covers the expenditures which are to be made by the local government unit, such as current operating expenditures and capital outlays.

“The question of whether a sanggunian authorization separate from the appropriation ordinance is required should be resolved depending on the particular circumstances of the case. Resort to the appropriation ordinance is necessary in order to determine if there is a provision therein which specifically covers the expense to be incurred or the contract to be entered into. Should the appropriation ordinance, for instance, already contain in sufficient detail the project and cost of a capital outlay such that all that the local chief executive needs to do after undergoing the requisite public bidding is to execute the contract, no further authorization is required, the appropriation ordinance already being sufficient.

“On the other hand, should the appropriation ordinance describe the projects in generic terms such as “infrastructure projects,” “inter-municipal waterworks, drainage and sewerage, flood control, and irrigation systems projects,” “reclamation projects” or “roads and bridges,” there is an obvious need for a covering contract for every specific project that in turn requires approval by the sanggunian. Specific sanggunian approval may also be required for the purchase of goods and services which are neither specified in the appropriation ordinance nor encompassed within the regular personal services and maintenance operating expenses.”

From the above-quoted decision, the following are clear: