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76-41 July 30, 1976

TO : All Heads of Departments, Chiefs of Bureaus and Offices; Managing Heads of

Government-Owned or Controlled Corporations, Self-Governing Boards,
Commissions and Agencies; Provincial Governors; City Mayors; Provincial, City
and Municipal Treasurers; Chief Accountants; Department, Bureau, Corporate,
Provincial and City Auditors; and Others Concerned.

SUBJECT : Prohibition against splitting of requisitions, purchase orders, vouchers and


The increasing volume of transactions involving purchases of equipment, supplies and

materials necessitates the imposition of control measures to insure that procurement is effected
in a manner that is most advantageous to the government. Without such controls, the
government stands to lose millions of pesos thru irregularities in the procurement process.

Actually, some control measures have already been instituted by the Government in the
form of laws, rules and regulations, particularly on public bidding, inspection of deliveries of
equipment, supplies and materials, including the policy prescribing appropriate action on certain
government contracts.

It has been observed, however, that these control measures are frequently being
circumvented by procurement officials to the prejudice of the government. A common practice
resorted to by these officials is to split requisitions, purchase orders,vouchers, and the like.

What is "Splitting"?

Splitting, in its literal sense, means dividing or breaking up into separate parts or
portions, or an act resulting in a fissure, rupture, breach. Within the sphere of government
procurement, splitting is associated with requisitions, purchase orders, deliveries and payments.

Forms of Splitting:

1) Splitting of Requisitions consists in the non-consolidation of requisitions for one or

more items needed at or about the same time by the requisitioner.

2) Splitting of Purchase Orders consists in the issuance of two or more purchase

orders based on two or more requisitions for the same or at about the same time
by different requisitioners; and

3) Splitting of Payments consists in making two or more payments for one or more
items involving one purchase order.

The above-enumerated forms of splitting are usually resorted to in the following cases:

1) Splitting of requisitions and purchase orders to avoid inspection of deliveries;

2) Splitting of requisitions and purchase orders to avoid action, review or approval by
higher authorities; and

3) Splitting of requisitions to avoid public bidding.

The foregoing enumeration of the forms of splitting is merely illustrative and by no

means exhaustive. But in whatever form splitting has been resorted to, the idea is to do away
with and circumvent control measures promulgated by the government. It is immaterial whether
or not loss or damage has been sustained by, or caused to, the government. In a celebrated
administrative case wherein a ranking official was charged with and found guilty of splitting of
purchases, the Office of the President of the Philippines was quite emphatic when it ruled that
"his liability is not contingent on proof of loss to the Government because of said violations of
rules on procurement." For this reason, except "requisitions for supplies materials and
equipment spare parts xxx acquired through emergency purchase from reputable firms xxx:"
(Section 18, Letter of Implementation No. 44, dated April 8, 1976 of the President of the
Philippines), Auditors should be on the look out for cases of splitting in varied forms such as
splitting of requisitions and purchase orders to avoid inspection of deliveries; splitting of
requisitions, purchase orders, and payments to avoid action, review or approval by higher
authorities; and splitting of requisitions to avoid public bidding.

The Commission on Audit, therefore, cognizant of its responsibility under the

Constitution to safeguard expenditures and uses of government funds and property hereby
enjoins all concerned to strictly enforce and faithfully adhere to all laws, rules, regulations, and
policies calculated to prevent or prohibit splitting in any or all forms for the protection of the

Accordingly, all Auditors are hereby exhorted to be alert and vigilant at all times with a
view to detecting acts of splitting and possibly nipping in the bud any attempt at splitting in any
form. In all cases, therefore, where splitting appears to have been resorted to, except of
requisitions specified under Section 18, LOI No. 44, supra, they should not only report said
cases to the responsible official concerned within their respective jurisdiction but they should
also disallow in audit all disbursements or payments covering the transactions.

(SGD.) FRANCISCO S. TANTUICO, JR., Acting Chairman