Purchases under COVID-19 vaccine procurement law not exempted from audit, House lawmaker says


There is no need to conduct a special audit of all the funds that would be spent under the implementation of the proposed law expediting the procurement of COVID-19 vaccines if the Commission on Audit will examine purchases through regular audit process.

Quirino Rep. Junie Cua

Quirino Rep. Junie Cua said auditing rules still apply under Senate Bill 2057 or the proposed COVID-19 Vaccination Program Act of 2021, which the House of Representatives adopted Tuesday night.

“Once you use government funds (to purchase), it will definitely pass the scrutiny of state auditors,” Cua said during an online press briefing, when asked if there is a need for a special audit on the procurement of COVID-19 vaccines.

The Senate on Tuesday approved on third and final reading Senate Bill No. 2057 which allows local government units (LGUs) to undertake negotiated procurement of COVID-19 vaccines and ancillary supplies and services for their storage, transport and distribution.

“All procurement, even if that is negotiated or did not pass through bidding, will eventually be audited,” Cua pointed out.

Under the bill, LGUs are also allowed to make advance payments not more than 50 percent of the contract price.

Cua also pointed out that the law requires LGUs to procure the COVID-19 vaccines through the Department of Health (DOH) and the National Task Force against COVID-19 (NTF).

“So no special audit is needed because there is no need for that. Whoever is the resident auditor (in that LGU), they are the ones that will conduct the audit,” Cua said.

Senator Juan Edgardo “Sonny” Angara, chair of the Senate finance panel and sponsor of the measure, had said many LGUs are already waiting for the enactment of the bill in order to exempt them from the legal requirements regarding the procurement of goods.

Among the laws covered by the exemption under the proposed COVID-19 law are Republic Act 9184 or the Government Procurement Reform Act, Presidential Decree 1445 or the Government Auditing Code of the Philippines, and the Local Government Code.

“The bill will provide legal cover to the LGUs, many of which have intimated to us their concern about possible adverse findings by the Commission on Audit (COA) and even graft cases that may be filed against their officials,” Angara said on Tuesday, Feb. 23.