LGU Name: ____________________________________________

RATING OF IDENTIFIED CONTROLS IN THE CONTROL UNIVERSE

AS TO CONTROL SIGNIFICANCE AND MATERIALITY AND CONTROL RISK

REFERENCE
(Control
Universe) CONTROL SIGNIFICANCE (S) MATERIALITY (M) AVERAGE TOTAL Total RANK
Magnitude S&M SMCR
Impact on Impact on Expected of Average CONTROL Average
CO OO Visibility Benefits Quantitative Consequence S M Rating RISK (CR) Rating

All procurement is undertaken

only if in accordance with the
approved Annual Procurement
Plan (APP), including approved
CU-1 changes thereto. 10 10 10 10 10 10 10 10 10 10 10 1
The APP is consistent with the
duly approved yearly budget of
CU-2 the Procuring Entity. 10 10 10 10 10 10 10 10 10 9 9.5 2

The APP bears the approval of

the Head of the Procuring
Entity (HoPE) or second-
ranking official designated by
CU-3 the HoPE to act on his behalf. 10 9 8 10 9 10 9.25 9.5 9.375 9 9.1875 3
Upon the issuance of a
document similar to a
budget call for LGUs, the
Procuring Entity prepares its
indicative APP for the
succeeding calendar year to
support its proposed budget
taking into consideration the
budget framework for that
year in order to reflect its
CU-4 priorities and objectives. 7 7 7 8 8 8 7.25 8 7.625 8 7.8125 7

Page 1 of 6
REFERENCE
(Control
Universe) CONTROL SIGNIFICANCE (S) MATERIALITY (M) AVERAGE TOTAL Total RANK
Magnitude S&M SMCR
Impact on Impact on Expected of Average CONTROL Average
CO OO Visibility Benefits Quantitative Consequence S M Rating RISK (CR) Rating
The procuring entity prepares
Project Procurement
Management Plans (PPMPs),
Technical Specifications, Scope of
Work or Terms of Reference,
CU-5 where applicable. 7 7 6 7 8 8 6.75 8 7.375 8 7.6875 8

The PPMPs are submitted by

end-users to the Procuring
Entity’s Budget Office for
evaluation in order to ensure
consistency with the Procuring
Entity’s budget proposal and
compliance with existing
CU-6 budgeting rules. 7 6 6 7 6 8 6.5 7 6.75 8 7.375 11
Based on the submitted
PPMPs, the BAC Secretariat
CU-7 prepares an indicative APP. 8 8 6 8 8 8 7.5 8 7.75 9 8.375 6

The BAC recommends approval

of the indicative APP, through a
CU-8 BAC Resolution. 9 9 7 8 9 9 8.25 9 8.625 9 8.8125 4

The HoPE rejects any and all

bids, declares a failure of
bidding, or not award the
contract if the BAC is found to
have failed in following the
CU-9 prescribed bidding procedures. 10 10 10 10 10 10 10 10 10 10 10 1

Page 2 of 6
REFERENCE
(Control
Universe) CONTROL SIGNIFICANCE (S) MATERIALITY (M) AVERAGE TOTAL Total RANK
Magnitude S&M SMCR
Impact on Impact on Expected of Average CONTROL Average
CO OO Visibility Benefits Quantitative Consequence S M Rating RISK (CR) Rating

The HoPE rejects any and all

bids, declares a failure of
bidding, or not award the
contract for any justifiable and
reasonable ground where the
award of the contract will not
redound to the benefit of the
Government of the Philippines
such as those cited in Section
41.c of the 2016 IRR of RA
CU-10 9184. 10 10 10 10 10 10 10 10 10 10 10 1
The BAC invites, in writing, at
least two (2) observers during
procurement activities and
CU-11 proceedings. 9 9 10 8 7 7 9 7 8 7 7.5 10
The invited observers are from
duly recognized private sector
groups in a sector or discipline
relevant to the procurement at
CU-12 hand. 9 9 10 8 7 7 9 7 8 7 7.5 10
For infrastructure projects, the
invited observers are from
national associations of
constructors duly recognized
by the Construction Industry
Authority of the Philippines
CU-13 (CIAP). 9 9 9 8 7 8 8.75 7.5 8.125 7 7.5625 9

Page 3 of 6
REFERENCE
(Control
Universe) CONTROL SIGNIFICANCE (S) MATERIALITY (M) AVERAGE TOTAL Total RANK
Magnitude S&M SMCR
Impact on Impact on Expected of Average CONTROL Average
CO OO Visibility Benefits Quantitative Consequence S M Rating RISK (CR) Rating
For goods, the invited
observers are from a
specific chamber-member of
the Philippine Chamber of
CU-14 Commerce and Industry. 8 6 5 4 4 4 5.75 4 4.875 4 4.4375

For consulting services, the

invited observers are from a
project-related professional
organization accredited or duly
recognized by the Professional
Regulation Commission (PRC)
CU-15 or the Supreme Court 5 4 3 4 2 2 4 2 3 4 3.5
The other observers come
from non-government
CU-16 organizations. 5 5 2 5 4 4 4.25 4 4.125 5 4.5625
Other observers come from
organizations duly registered
with the Securities and
Exchange Commission (SEC) or
the Cooperative Development
Authority who meet the
CU-17 prescribed criteria. 6 6 7 5 6 5 6 5.5 5.75 4 4.875
The BAC invites observers at
least five (5) calendar days
before each procurement
CU-18 activity. 7 7 7 7 6 6 7 6 6.5 6 6.25 15

Page 4 of 6
REFERENCE
(Control
Universe) CONTROL SIGNIFICANCE (S) MATERIALITY (M) AVERAGE TOTAL Total RANK
Magnitude S&M SMCR
Impact on Impact on Expected of Average CONTROL Average
CO OO Visibility Benefits Quantitative Consequence S M Rating RISK (CR) Rating
The procuring entities / BAC
ensure that the invitation is
received at least five (5)
calendar days before each
CU-19 procurement activity. 7 7 7 7 6 6 7 6 6.5 7 6.75 14

In the event that a

procurement activity has to be
postponed, the are observers
notified immediately of the
CU-20 changes in schedule? 8 8 7 8 7 7 7.75 7 7.375 7 7.1875 12
The observers are allowed
access to or provided with the
following documents free of
charge upon their request:

a. minutes of BAC meetings

b. abstract of Bids
c. post-qualification summary
report
d. APP and related PPMP
e. opened proposals
CU-21 7 7 8 7 7 6 7.25 6.5 6.875 7 6.9375 13
The observers are required to
enter into a confidentiality
agreement with the concerned
Procuring Entity in accordance
with the form prescribed by
CU-22 the GPPB. 10 9 10 9 7 6 9.5 6.5 8 9 8.5 5

Page 5 of 6
 REFERENCE
(Control
Universe) CONTROL SIGNIFICANCE (S) MATERIALITY (M) AVERAGE TOTAL Total RANK
Magnitude S&M SMCR
Impact on Impact on Expected of Average CONTROL Average
CO OO Visibility Benefits Quantitative Consequence S M Rating RISK (CR) Rating
The BAC ensures that the
procuring entity abides by the
standards set forth by RA 9184.
CU-23 10 10 10 10 10 10 10 10 10 10 10 1

Prepared by: Reviewed by:

Name: Name:
Position/Designation: Position/Designation:
Office: Office:
Date Date

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