Performance audit of procurement A guideline developed with assistance from Sweden

1. Performance audit of procurementA guideline developed with assistance from Sweden Presentation: Lars Florin, AFROSAI-E Secretariat

2. Purpose of the guideline • A series of concrete performance audit guidelines on: • Waiting time • Maintenance of assets • Public procurement • Encourage SAIs to promote efficiency and effectiveness in procuring entities and national systems ...because of high economic value and high risk for the 3 Es • Provide guidance on performance audits of procurement • Concepts, processes and risk for integrity in public procurement • 3 Es, approaches, problems, questions, criteria and methods

3. Content of the guideline • Concepts and steps in public procurement • Risks to integrity (corruption and fraud) – concrete risks in different phases • Outlining performance audit of procurement – the three E’s in procurement • Main approaches: • The efficiency and effectiveness of the national system • The efficiency end effectiveness of a procuring entity • Points to the need for cooperation with regularity auditors

4. Content of the guideline • Focus on 6 activities in planning & execution • Mapping out the processes and actors • Selecting an audit problem – examples related to the three E’s • Formulating audit questions – detailed questions for assessing performance in public procurement • Identifying assessment criteria • Collecting and data and assessing performance • Analysing data

5. Summarising 12 reports Country Topic Public procurement board Drugs and other items Payment of suppliers Police vehicles School materials Infrastructure (education & health sectors) Government employees’ business Road works Systems in local governments Justice sector Drugs Food relief items • Botswana • Ghana • Lesotho • Namibia • South Africa • Tanzania • Uganda