Delivery, Acceptance and Inspection

All deliveries of purchased supplies and equipment are subject to inspection as a prerequisite for payment. Inspection is done by the PSO/Unit designated Inspector for transactions 100,000 and below and by the UP Manila Internal Audit Office for transactions more than P100,000 for such deliveries at the Central Administration and Academic Units with the assistance of technical staff from IMS and CPDMO for technical items.

Commission on Audit (COA) must be informed and must be provided with copies of Purchase Order (PO) and Invoice within 24 hours after acceptance of items delivered (Sec. 6.9 COA Circular # 2009-002 dated May 18, 2009z)7.