Procurement Audit of IDCOL’s Partner Organizations (POs)

The objective of the assignment was to ensure that the procurement process of the program and enlisted POs was undertaken and completed correctly, in accordance with the general procurement guidelines and established procurement practices in the country. The specific objectives of the consultancy were:

• To ensure that procurement procedures were in compliance with general procurement guidelines;

• To value for money was considered throughout the procurement process;

• To review inventory turnover reports and year-end purchases to ensure the proper management of inventory;

• To ensure that the POs were doing business with responsible, reliable and legitimate vendors;

• To determine whether a requisition was prepared by the requester and approved by the appropriate authority;

• To check the completeness of the requisition. All fields had to be completed e.g., authorized signature of the appropriate authority and the requester’s supervisor etc.;

• To ensure that for each requisition; at least four quotations were received;

• To determine if the lowest (financial and technical) acceptable offer and which had scored the highest adjudication points was accepted;

• To determine if the receiving person signed the delivery note/invoice as evidence of checking items received;

• To determine if the function of authorization, ordering and receiving was adequately segregated.