DESPITE affirming that there were irregularities in the bidding process for the 2013 procurement of educational books worth P10.406 million, the Commission on Audit said that former Gov. Sol Matugas and other provincial government officials cannot be held liable for the disallowance.
In its automatic review of the June 2018 decision of COA Region 13, the Commission Proper said that Merryland Publishing Corporation (MPC) was favored as a supplier when the contract was bid out because the Invitation to Bid identified specific book titles.
However, it said the exclusion of the governor from liability was correct since what she approved was the purchase request, which is not included in the preparation of bid documents enumerated under Section 17 or RA No. 9184 or the Government Procurement Reform Act.
“This Commission finds the exclusion of Governor Matugas from among those liable for the transaction proper. While she approved the PR containing the book titles, …the same is not prohibited under the rules,” the commission said.
Records showed the provincial government received P12 million from the Department of Budget and Management (DBM) under a special allotment release order (SARO) issued on February 22, 2013.
Out of the sum, P11 million was earmarked for educational assistance to pre-school students and P1 million for the acquisition of 10 motorcycles for the police.
The Invitation to Bid (ITB) was posted on the Philippine Government Electronic Procurement System (PhilGEPS) on April 19, 2013 and the purchase order was approved in favor of Merryland Publishing on July 5, 2013.
In its ruling, the COA said no real competitive bidding took place since the winning publication owned the book titles identified in the ITB.
“No other publisher could participate in the bidding except the authorized publisher of these books, MPC,” the COA pointed out.
Regardless of this finding however, the commission said the government suffered no pecuniary loss since actual deliveries to intended beneficiaries were established.
“The books in question were proved to have been distributed and gainfully used by the recipients; and there are no concrete findings that the price thereof is unreasonable or excessive,” the COA noted.
Aside from Matugas, also cleared of any liability were provincial accountant Rosalinda Cornel and provincial general services officer Teresita Ajoc as well as all the members of the Bids and Awards Committee.
