ABSTRACT

The Commission on Audit (COA) resident auditors have been consistently observed deficiencies in the procurement process of goods and services in the Bureau of Fire Protection (BFP) Region Caraga. These observations are crucial in the achievement of good governance, and the establishment of integrity with the transactions of the regional office. The researchers, who are both accountants, conducted a study to identify the causes of the deficiencies thru their personal experiences, and observations, interviews with different officers and personnel of the regional office who take part of the procurement process and use other related studies to eventually come up with solutions. The result showed that the deficiencies were attributable to the failure of the regional office to establish internal control system that will cover the establishment of qualifications and training requirements of the members of the Bids and Awards Committee (BAC), Technical Working Groups (TWG), Inspection and Acceptance Team, and Procurement Unit; creation of pre audit unit; the standard documentary requirements to support claims; and the step by step procedures to follow in the procurement process to avoid the possibility of eliminating and/or forgetting certain steps. This study may, in some way or another, help the regional office in their conduct of procurement process lessen if not eliminate all the deficiencies especially huge sums of money are involve in the same. The result herein may also be improved to be more applicable to each transaction.