The Municipality bought books from an exclusive distributor without using the required direct contracting procurement method and without documenting why this was necessary or that no cheaper alternative existed.

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Original Audit Finding Excerpt

"In the light of the foregoing, the mode of procurement recommended by the BAC should have been through the Direct Contracting. Moreso, the LSB should have justified the necessity of the books that may be only procured from an exclusive dealer and proved that there is no suitable substitute in the market that can be obtained at more advantageous terms. However, there were no attached documents to aver the justifications."

Source Document