(c) disqualification to participate in any specific bidding SEC. 13. Appeal. – The decision of the BAC in all stages of procurement maybe appealed in writing by the bidders to the Head of the Agency. The appeal shall be made in writing by filing of Position Paper containing the following: Name of Bidder: Office Address: Name of Project: Contract Number: Facts of the complain: The decision of the head of agency shall be appealable to the Regional Governor whose decision shall be final. SEC. 14. Sanctions and Accountabilities. – The Procurement Management System of the Autonomous Regional Government shall also provide for administrative sanctions and stiffer penalties in terms of fine and imprisonment for all who do not abide by the provisions stated by law. Chapter 3 Financial Management System SEC. 15. Fiscal Policy. – The Autonomous Regional Government, in consonance with the budget system of the national government, shall adopt a regional budget system consisting of methods and practices of the government for planning, programming and budgeting. It shall include the adoption of sound economic and fiscal policies and the execution of programs and projects geared towards the accomplishment of political, economic and social objectives. Its primary concern is the availability of use of money to provide the services required as expected from the government. The budget system of the Autonomous Regional Government shall be interlinked with other systems or techniques of national government to accomplish its objectives. The systems of accounting, personnel administration are essential to the effective operation of the budget system. Under this system, the Autonomous Regional Government shall carry out all government activities under a comprehensive fiscal plan, which are authorized, developed and executed in accordance with the constitution and the provisions of RA 9054, prevailing statutes and the principles of sound public management. It shall provide for periodic review and disclosure of the fiscal position of the government in such detail that fiscal officers entrusted by law with the responsibility of managing the fiscal affairs of the Autonomous Regional Government can determine the true financial position of the Regional Government. 219