TO:                     Assistant Commissioners, Directors, Supervising Auditors, Audit Team Leaders, Technical Personnel, and All Others Concerned

SUBJECT:           Guide in the Audit of Procurement (First Update - December 2009)


      The re-institution of selective pre-audit and the issuance of the Revised Implementing Rules and Regulations of R.A. No. 9184 (The Government Procurement Reform Act) and related issuances of the Government Procurement Policy Board (GPPB) led to the urgent to develop an audit guide that will simplify the audit planning and make more dynamic the updating of audit criteria to make audit activities responsive to the requirements of laws, rules and regulations.

      In addition, the Government of the Republic of the Philippines through the Commission on Audit, has committed the development of a Guide in the Audit of Procurement and the conduct of trainings for COA Auditors, as embodied in the Action Plan for Philippine Public Procurement System, a joint document of the Republic of the Philippines, The World Bank, and The Asian Development Bank, published in the 2008 Country Procurement Assessment Report (CPAR).