So what does the forms ROA, ALOBS, OS, ObR, PR, DV, etc have in common? They were all issued by COA. For LGUs the forms being used were from COA’s issuances. Why? If we look back to the repealed Section 383 of RA 7160:
Section 383. Implementing Rules and Regulations. – The Chairman of the Commission on Audit shall promulgate the rules and regulations necessary to effectively implement the provisions of this Title, including requirements as to testing, inspection, and standardization of supply and property.
To ensure that Title 6 Book 2 work seamlessly in accordance to accounting and auditing guidelines, COA was tasked to issue standard forms. The power of COA emanates from Section 2 (2), Article IX-D of the 1987 Philippine Constitution:
(2) The Commission shall have exclusive authority, subject to the limitations in this Article, to define the scope of its audit and examination, establish the techniques and methods required therefor, and promulgate accounting and auditing rules and regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures or uses of government funds and properties.
It is now at this point to understand that there is a need to update not only the process, but also the forms. The PR form for example was created from a ’reactive’ nature of transaction. Under RA 9184, this should have already been replaced by a ‘proactive’ Project Procurement Management Plan (PPMP) and Annual Procurement Plan (APP). But since COA still stand as an independent constitutional agency, procurement practitioners are only bound to comply even if there seemed to be duplication of forms. Another example is the Purchase Order (PO) form. Under RA 9184
Section 17, Bidding Documents shall be prepared by the Procuring Entity following the standard forms and manuals prescribed by the GPPB x x x
That includes Form of Contract (Contract Agreement Form). Yet even in the procurement thru public bidding, some COA Auditors still require a PO form even if there are Contract Agreement (prescribed by GPPB) present.