Commission issued COA Circular No. 2023-004 dated June 14, 2023, Exercises of Accounting

Download Commission issued COA Circular No. 2023-004 dated June 14, 2023 and more Exercises Accounting in PDF only on Docsity!

REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT

Commonwealth Avenue, Quezon City

CIRCULAR

TO:

SUBJECT:

No. 202 -0[

ATE- JUL 3 1 202%

All Heads of the National Government Agencies (NGAs) including State Universities and Colleges (SUCs); Heads of Government Corporations (GCs); Local Chief Executives of Local Government Units (LGUs); Heads of Finance , / Comptrollership / Financial Management Services; Chief Accountants / Heads of Accounting Unit; Commission on Audit (COA) Assistant Commissioners, Directors, Auditors; and All Others Concerned

Amendment to Item 9.1.3.1 of the Documentary Requirements for Common Government Transactions Prescribed Under COA Circular No. 2012- dated June 14, 2012, Specifically on the Procurement of Drugs and Medicines.

1.0 BACKGROUND

This Commission issued COA Circular No. 2023-004 dated June 14, 2023 prescribing the updated documentary requirement for Common Government Transactions and amending COA Circular No. 2012-001 dated June 14, 2012. During its initial implementation, however, several issues and concerns were raised by various stakeholders. Thus, this Commission suspended the implementation of the COA Circular No. 2023- and reverted to the COA Circular No. 2012-001 until the Permanent Review Committee created to address the issues and concerns on COA Circular No. 2023-004 is able to complete its task and come up with a revised/updated Circular.

On the procurement of drugs and medicines, Item 9.1.3.1 of COA Circular 2 001 provides: ·

"For the procurement ofdrugs and medicines

Certificate of product registration from Food and Drug Administration (FDA) Certificate ofgood manufacturing practice from FDA Batch Release Certificate from FDA If the supplier is not the manufacturer, certification from the manufacturer that the supplier is an authorized distributor/dealer ofthe products/items"

However, as early as 2019, the Department of Health (DOH) issued Administrative Order No. 2019-0041 requiring only the following documents:

"4. The following documents shall be submitted during the bidding

ofdrugs and medicines:

l. Certificate of Product Registration (CPR) - Valid

and current Certificate of Product Registration

(CPR) issued by the Philippine Food and Drug

Administration.

2. License to Operate (LTO) issued by the FDA for

Suppliers, Distributors and Traders. "

Moreover, subsisting FDA regulations require Lot or Batch Release Certification for selected drugs and medicines (e.g. vaccines, toxoids, immunoglobulins)' and Batch Notifications for Antibiotics.I

2.0 PURPOSE

This Circular is issued to amend Item 9.1.3.1 of COA Circular No. 2012- specifically on the documentary requirements on the procurement of drugs and medicines.

3.0 SPECIFIC GUIDELINES

Item 9.1.3.1- Supplies, Materials, Equipment of Annex A of COA Circular No.2012-001 is amended to read as follows:

Item 9.1.3.1- Supplies, Materials, Equipment and Motor Vehicles

XXX

For procurement of locally manufactured and imported drugs and m

• Valid Certificate of Product Registration (CPR) issued by the Food and Drug Administration (FDA)
• Batch Notification, Lot Release Certification from FDA or its equivalent, as required by FDA for specific drugs and medicines
• Valid License to Operate (LTO) issued by the FDA for Suppliers, Distributors and Traders

XXX