CHECKLISTS CHECKLISTS FOR FINANCIAL AND COMPLIANCE AUDIT FOR FINANCIAL AND COMPLIANCE AUDIT OF PUBLIC PROCUREMENT OF PUBLIC PROCUREMENT CRISTINA BREDEN – Director Directorate for Public Procurement Audit, Methodology and Training Audit, Methodology and Training ROMANIAN COURT OF ACCOUNTS 1
I. I. INTRODUCTION INTRODUCTION II. AUDIT CHECKLISTS ( 157 questions questions ) 1. MANAGEMENT OF THE PROCUREMENT PROCUREMENT FUNCTION ( 30 questions ) 2. PREPARATION OF THE PROCUREMENT PROCUREMENT ( 31 questions ) 3. PROCEDURE CHOSEN TO PROCURE PROCURE ( 32 questions ) 4. PUBLICITY AND NOTIFICATIONS 4. PUBLICITY AND NOTIFICATIONS NOTIFICATIONS USED ( NOTIFICATIONS USED ( 15 questions ) ) 5. AWARD PROCEDURES ( 31 questions questions ) 6. CONTRACT IMPLEMENTATION IMPLEMENTATION ( 18 questions ) 2
INTRODUCTION INTRODUCTION In most of the EU Member States, public procurement represents 14% of In most of the EU Member States, public procurement represents 14% of GDP. Supreme Audit Institutions (SAIs) audit the use of public resources and, depending on ) audit the use of public resources and, depending on mandates, may also promote sound management principles and the attainment of value. also promote sound management principles and the attainment of value. CHECKLISTS CHECKLISTS 3
INTRODUCTION INTRODUCTION The checklists were prepared on the basis of were prepared on the basis of common principles and procedures, having common principles and procedures, having common principles and procedures, having common principles and procedures, having regard to the following: regard to the following: following: following: Procurement is a The EU Member No matter which national or No risk area for fraud States are bound local local regulation is followed, and corruption to the basic State State authorities must comply and these usually Contributions percepts of the with the requirements of a result in the received from TFEU and of the competitive competitive competitive process and make competitive process and make misuse of public misuse of public several SAIs several SAIs Public Public their their decisions in a transparent resources. The Procurement way that respects all perspective is Directive participants equally. included in these 2014/24/EU checklists 4
INTRODUCTION INTRODUCTION The checklists begin with an analysis of the procurement The checklists begin with an analysis of the procurement procurement function , and thereafter are organised procurement function , and thereafter are organised according to the main stages of the procurement process process such as: pre-tender stage, choice of procurement procedure, publicity and notifications used, identification of potential bidders, evaluation of tenders and award procedure. A specific attention is given to additional works and supplies supplies as a frequent form of direct contracting. Where the audit emphasis is on fraud and corrupt risks risks or practices , then the auditor should take special note of those questions highlighted with the following following red flag : . If the answer to those questions is “No” increased risks of fraud and corruption are probable probable and further analysis is needed . 5
II. AUDIT CHECKLISTS CHECKLISTS 1. MANAGEMENT OF THE PROCUREMENT FUNCTION 1. MANAGEMENT OF THE PROCUREMENT FUNCTION OF THE PROCUREMENT FUNCTION OF THE PROCUREMENT FUNCTION 1.1. Are procurement processes well organised and documented and documented? – 8 questions 1.2. Are proper financing arrangements taken?- 6 questions questions 1.3. Are internal control systems in place? – 8 questions 8 questions 1.4. Is procurement execution duly monitored and documented 1.4. Is procurement execution duly monitored and documented? – 8 quentions 6
II. AUDIT CHECKLISTS II. AUDIT CHECKLISTS PREPARATION OF PREPARATION OF OF THE PROCUREMENT OF THE PROCUREMENT 2.1. Are EU procurement regulations applicable? – – 4 questions 2.2. Did the public authority calculate the contract value 2.2. Did the public authority calculate the contract value accurately? -5 questions 2.3. Was the performance description adequate to needs and legal requirements 2.3. Was the performance description adequate to needs and legal requirements? – 6 questions 2.4. Were the procurement documents comprehensive, transparent and non- 2.4. Were the procurement documents comprehensive, transparent and non- 2.4. Were the procurement documents comprehensive, transparent and non 2.4. Were the procurement documents comprehensive, transparent and non discriminating? – 5 questions 2.5. Was the submission of variant tenders accepted and duly ruled? – 5 questions 2.5. Was the submission of variant tenders accepted and duly ruled 2.6. Where applicable, did the public authority adequately manage experts employed to 2.6. Where applicable, did the public authority adequately manage experts employed to assist in the procurement process? - 6 questions 7
II. AUDIT CHECKLISTS II. AUDIT CHECKLISTS PROCEDURE CHOSEN PROCEDURE CHOSEN CHOSEN TO PROCURE CHOSEN TO PROCURE 3.1. Did the public authority decide for an appropriate and admissible procurement 3.1. Did the public authority decide for an appropriate and admissible procurement procedure? – 7 questions 3.2. Did the chosen procedure ensure competition, transparency and equal treatment? 3.2. Did the chosen procedure ensure competition, transparency and equal treatment? - 25 questions 8
II. AUDIT CHECKLISTS II. AUDIT CHECKLISTS PUBLICITY AND NOTIFICATION USED PUBLICITY AND NOTIFICATION USED AND NOTIFICATION USED AND NOTIFICATION USED 4.1. Did the public authority notify procurement processes and results in compliance with the 4.1. Did the public authority notify procurement processes and results in compliance with the Directive and EC Treaty? – 5 questions 4.2. Was timely and equal access to contract documents documents and information provided to all candidates? - 5 questions 4.3. Was confidentiality ensured when necessary? - 5 questions 4.3. Was confidentiality ensured when necessary? - 5 questions questions questions 9
II. AUDIT CHECKLISTS II. AUDIT CHECKLISTS AWARD PROCEDURES AWARD PROCEDURES PROCEDURES PROCEDURES 5.1. Was a formal review of tenders received undertaken .1. Was a formal review of tenders received undertaken? – 5 questions 5.2. Was the suitability of candidates accurately assessed assessed? - 5 questions 5.3. Were the documents received scrutinised for completion completion and adherence to stated conditions before the tenders were evaluated?- 8 questions 5.4. Were bids properly evaluated? - 7 questions 5.4. Were bids properly evaluated? - 7 questions 5.5. Was the outcome of the award process properly reached reached and communicated? 6 questions 10
II. AUDIT CHECKLISTS II. AUDIT CHECKLISTS CONTRACT IMPLEMENTATION CONTRACT IMPLEMENTATION IMPLEMENTATION IMPLEMENTATION 6.1. Is the execution of the contract adequately managed and monitored 6.1. Is the execution of the contract adequately managed and monitored?–11 questions 6.2. Were any identified modifications to contracts or additional works or deliveries admissible without the need for a new procurement procedure? - 7 questions 11
II. AUDIT CHECKLISTS II. AUDIT CHECKLISTS 1. MANAGEMENT OF THE PROCUREMENT 1. MANAGEMENT OF THE PROCUREMENT FUNCTION 1.1. Are procurement processes well organised and documented? 1.1. Are procurement processes well Are the functions and responsibilities of those involved involved in the procurement function clearly established and F/C F/C documented? documented? Are procurement processes organised and documented documented and include: needs to be addressed, contract performance F/C F/C description, documentation, notifications, award procedure procedure and decision, draft and concluded contract, physical execution and payments made? In procurement procedures are electronic means of of communication and information exchange set up and F/C F/C functional (transmission of notices in electronic form, form, electronic availability of procurement documents, possibility of electronic submission of requests for participation participation and tenders)? Do these electronic procedures provide adequate level level of security, notably as regards validation of signatures? F/C F/C Do staff involved in the various stages of the process Do staff involved in the various stages of the process process have the appropriate skills and training to perform their process have the appropriate skills and training to perform their F/C F/C duties effectively? Are procurement proposals initiated, processed and and approved by authorized officers, with no cases of overstepping? Are there established and clear procedures for reporting reporting and decision making and are they duly implemented? Are there no cases of documents missing, altered, back back-dated or modified or after-the-fact justifications? F/C F/C 12
Recommend
More recommend
