Title
Local Govt Supplies Procurement and Disposal Rules
Law
Presidential Decree No. 526
Decision Date
Aug 2, 1974
Presidential Decree No. 526 establishes guidelines for the procurement, utilization, and disposal of supplies by local governments in the Philippines, emphasizing competitive public bidding and proper care of government property.

Procurement and Disposal General Rule

  • Supplies procurement to be done through competitive public bidding.
  • Unserviceable or unneeded supplies to be sold by public auction where applicable.

Definition of "Supplies"

  • Includes all goods except real estate necessary for public business or activities.
  • Covers equipment, furniture, stationery, construction materials, personal property.
  • Includes non-personal or contractual services like repair, maintenance, trucking, janitorial, security.

Requisition Requirements

  • No supply order filled without a written requisition.
  • Requisition made by head of office certifying necessity and specifying project or activity.

Certification of Appropriation

  • Every requisition must be accompanied by a certification from the local treasurer confirming appropriation and fund availability.

Approval of Requisitions

  • Approval by head of office with control over appropriation is sufficient except:
    • Stock supplies require approval of local chief executive and auditor.
    • Supplies costing over P10,000 require approval of local chief executive and auditor.
  • Furniture and equipment for stock purchase prohibited.

Call for Bids

  • Local treasurer issues the call for bids showing detailed specifications, terms, conditions, delivery, payment.
  • Right reserved to waive defects not related to specifications.
  • Non-compliance with specifications cannot be waived.

Publicity in Bidding

  • Widest publicity required: mailed notices to known participants, posting in public places.
  • Optionally published thrice in a local newspaper.
  • Bid opening in presence of auditor representative who certifies bid abstract.

Committee on Award

  • Established in every local government unit.
  • Composed of local chief executive (Chairman), local treasurer, and head of requesting department; if dual capacity, a legislative body member appointed.

Award Criteria

  • Awarded to lowest compliant and responsible bidder meeting all specifications.
  • "Lowest complying and responsible bid" defined by price, technical compliance, dealer status, and past compliance.
  • Terms and conditions include bonding, delivery, and payment terms.

Procurement Without Public Bidding

  • Allowed via:
    • Personal canvass of at least three merchants by a 3-person committee.
    • Emergency purchases.
    • Direct purchase from manufacturers or exclusive distributors.
    • Through Bureau of Supply Coordination.
    • Purchase from government entities or foreign governments.
  • Specific monetary limits established for personal canvass by class of local government.

Emergency Purchases

  • Urgent cases preventing regular bidding process.
  • Delivery and utilization within 15 days.
  • Post-purchase requisition required documenting all aspects including urgency, price certification, and availability of funds.

Direct Procurement from Manufacturers

  • Allowed from duly licensed Philippine manufacturers for local products.
  • Should canvass among multiple manufacturers for best price.

Procurement from Exclusive Distributors

  • Allowed for foreign origin supplies from exclusive Philippine agent certified by Bureau of Supply Coordination.
  • Conditions: no sub-dealers selling cheaper, and no suitable substitutes available at lower price.

Procurement through Bureau of Supply Coordination

  • Local governments may use this option under Bureau's rules.

Procurement from Government Entities or Foreign Governments

  • Allowed directly from government entities including foreign governments with diplomatic relations, subject to Office of the President's authorization for foreign purchases.

Annual Procurement Program

  • Prepared by local treasurer by April 15 for upcoming fiscal year.
  • Lists estimated supplies, quantities, descriptions, estimated cost, and inventory on hand.
  • Estimated cost must not exceed total supply appropriations.
  • Purchases must be included in approved program except emergencies or urgent needs.
  • Excess cash conversion to stock supplies prohibited beyond approved plan.

Accountability for Government Property

  • Heads of departments primarily accountable for government property assigned to them.
  • Custodians immediately accountable to department heads.
  • Records maintenance and semi-annual reporting to local treasurer required.
  • Buildings under accountability of local treasurer.

Responsibility for Property Use and Care

  • Persons in physical possession or custody responsible for proper use and safekeeping.
  • Due diligence required in utilization and safekeeping.

Liability for Loss or Damage

  • Accountable person liable for money value if illegal, improper, or unauthorized use or negligence causes loss, damage or deterioration.
  • Acting under superior's direction does not relieve liability; superior officer responsible for directing improper use.
  • Security heads liable for losses arising from security negligence.

Credit for Loss in Transit or Casualty

  • Must notify provincial/city auditor within 30 days and apply for relief with evidence.
  • Failure to notify bars relief or credit for loss.
  • Credit allowed only with Commission on Audit approval and limited to losses not exceeding P10,000.

Disposal of Property

  • Unserviceable or unneeded property inspected and appraised by auditor or representative.
  • Valueless items destroyed in presence of inspecting officer.
  • Valuable items sold at public auction supervised by Committee on Award and auditor representative.
  • Auction notices posted in public places and published in newspapers depending on value thresholds.

Negotiated Sale of Property

  • Private sale allowed at prices determined by Committee on Award.
  • Requires Commission on Audit approval if costs exceed specified thresholds.
  • Real property disposal requires Office of the President and Commission on Audit approval regardless of value.

Transfer of Property Without Cost

  • Unserviceable or unneeded property may be transferred to other government units at appraised value.
  • Requires approval of local legislative body and head of receiving department.

Transitory Provisions

  • All government property previously assigned deemed transferred to respective department heads upon decree approval.
  • Transfer must be accomplished officially within 90 days.

Implementing Rules and Regulations

  • Secretary of Finance and Secretary of General Services to promulgate implementing rules.
  • Rules include testing, inspection, and standardization requirements.
  • Rules effective only with Commission on Audit concurrence.

Repealing Clause

  • All inconsistent laws, decrees, or parts thereof revoked, repealed or modified accordingly.

Effectivity

  • Decree takes effect immediately upon approval.

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