Real Time Reverse Transcription Polymerase Chain Reaction (RT-PCR) machine and testing kits amounting to P18,073,784.85 and P29,240,100.00, respectively, were procured by the City without consulting the Head of the Local Health Office contrary to Section 2 of RA 10121 and Section 478(5) of RA 7160, thus were not utilized by the City but were transferred to Vicente Sotto Memorial Medical Center (VSMMC) without any MOA, the document read.