Requesting Entity: Bureau of Local Government Finance
Issues Concern: Resolution No. 3 dated October 3, 2003 of the Municipal Treasurers League of Camarines Sur (MUNTREALCAS) Requesting Clarification on the Implementation of Republic Act No. 9184 (R.A. 9184) and its Implementing Rules and Regulations Part A (IRR-A)
1. Whether or not Sec. 358 of Republic Act 7160 (R.A 7160) and Commission on Audit (COA) Circular 92-386 are superseded by R.A. 9184.
Section 76 of Republic Act No. 9184 (“R.A. 9184”), as well as Section 75 of its Implementing Rules and Regulations, Part A (“IRR-A”):
“ x x x This law amends Title Six, Book Two of Republic Act No. 7160, otherwise known as the “Local Government Code of 1991” x x x.” (Emphasis Supplied)
Considering that Title Six, Book Two of Republic Act No. 7160 (“R.A. 7160”) covers Sections 355 – 383 of the said law, pertaining to “Property and Supply Management in the LGUs,” there is no question that Section 358 thereof has been expressly superseded by R.A. 9184.
With regard to COA Circular No. 92-386 dated October 20, 1992, which prescribes rules and regulations on Supply and Property Management in LGUs, pursuant to Section 383 of R.A. 7160, which has also been declared non-existent based on the aforementioned, we are of the opinion that the same has been repealed by R.A. 9184 and its IRR-A following the above citation. This is supported further by an eloquent, although silent statement under Sections 76 and 75 of R.A. 9184 and its IRR-A.
2. Whether or not a conflict exists between R.A. 9184 and COA Circular No. 2002-003 dated July 20, 2002, in so far as the former prescribes standard bidding forms for procurement, while the latter requires certain standard forms for the use of government accounting procedures by LGUs.
The SBDs are designed for the use of prospective bidders in the submission of their respective bids. On the other hand, COA Circular No. 2002-003 prescribes various accounting books, records, forms and reports to be prepared and used by the procuring LGU itself, not by its bidders.
Moreover, while, the SBDs are utilized in the procurement stage; the forms and records required by COA Circular No. 2003-003 are needed for the proper accounting of all financial transactions in LGUs. As such, we do not see any conflict in using the aforementioned SBDs and accounting forms since these documents and forms are intended for different purposes and prescribed by distinct set of rules and procedures. However, notwithstanding our view on the matter, we suggest that MUNTREALCAS address the issue to COA, since it is the relevant government authority that can provide appropriate answers for all questions that may arise from the circulars issued pursuant to its exclusive authority to promulgate accounting and auditing rules and regulations in the use of government funds, under Article IX-D, Section 2 (2) of the 1987 Constitution.