On The Four Elements Of Government Procurement Audit

Government procurement audit is an important aspect of the implementation of government procurement supervision and management. It is an important means to promote the regulation of government procurement behavior, strengthen the management of fiscal expenditure and improve the efficiency of the use of financial funds.

There are still many comrades in the internal audit department of the management department who are not able to understand the object, content, procedure and method of the government procurement audit, namely, the "four elements" of the government procurement audit.

For example, the government procurement management department of the provincial finance department and the government procurement management department of the municipal financial department; second, the centralized procurement agency, which refers to the government procurement centers at all levels; (3) the procurement units, generally refers to the state organs at all levels, institutions and social organizations that implement budgetary management, and non enterprise units that use financial funds to handle government procurement matters; (4) government procurement intermediaries refer to the social intermediary organizations, such as bidding centers, bidding offices, etc., which are established in accordance with the law, with the qualification of legal person and the ability to invite public bidding, and are engaged in government procurement tendering and other intermediary businesses after the qualification of financial departments, such as bidding centers and tendering firms. The object of government procurement audit is five aspects: (1) the government procurement management department in the financial sector.

Two, the contents of government procurement audit, 1, the contents of the audit of government procurement management institutions.

First, whether the audit management institution has established and improved the government procurement plan management system, whether the government procurement plan is compiled according to the items or items according to the department budget approved by the NPC, and is approved to be executed by the purchasing institution.

Second, audit the functions of the government procurement management agencies to perform the examination and approval functions.

If a social intermediary institution applies for the approval of the agent qualification of the government procurement business, whether the approved applicant has the following conditions: established according to law, having the legal person qualification; being familiar with the relevant laws, regulations and policies of the relevant government procurement, and receiving more than 20% of the personnel of the government procurement business training above the Ministry of finance above the provincial level, and having a certain number of professionals who are competent for the government procurement work, including those with intermediate and senior professional titles, which account for 60% and 20% of the total number of institutional personnel respectively, and have the ability to complete the work of government procurement agents through modern scientific means; and other conditions stipulated by the Ministry of Finance and the provincial people's government.

Thirdly, audit the government procurement management institutions to perform their supervisory functions.

If the contents of the supervision are complete, do we implement a comprehensive and multi-level supervision and inspection in accordance with the fifty-ninth article of the government procurement law, which includes supervision and inspection of the procurement activities of the purchasers and purchasing agencies, as well as the supervision and inspection of the suppliers' participation in the government procurement activities.

Fourth, audit government procurement management agencies in the management of government procurement funds payment, whether to achieve direct payment of the Treasury, whether to pay in advance or not.

2, the contents of the audit of the centralized purchasing organization.

To sum up, there are five aspects: first, whether the government procurement budget is in line with the requirements of the government procurement management agencies, whether it is compiled in a bottom-up manner or not, and whether the financial departments at the same level are audited according to the requirements.

The two is whether the procurement is carried out according to the approved government procurement plan, whether there is a plan of unplanned and over planned purchase, whether the additional government procurement expenditure is approved by the relevant departments according to the regulations, and whether there is any act of purchasing government procurement at will.

The three is whether the way of auditing government procurement is in conformity with the regulations.

It is not only necessary to review the correctness of the method of procurement, whether it is "right or wrong", but also to examine whether a specific procurement method meets the requirements in its application. If the bidding method is applied, whether the tenderee invited 3 or more specific suppliers to submit the tender by way of invitation to bid, and without such doing, it is explained that the inviting bid procurement method adopted has violated the specific operation.

The four is to examine the compliance of bidding procedures.

We will focus on three aspects: whether we have disclosed to other people the names and numbers of potential tenderers who have obtained the bidding documents, and other circumstances related to tendering and bidding; whether the bid evaluation committee is composed of the representatives of the tenderee and the experts in the relevant technical and economic fields, and whether the number of the tenderers has met the requirements; whether the experts account for 2/3 of the total membership, whether or not the bid evaluation library has randomly selected the bid evaluation personnel; whether the bid evaluation committee has provided the written evaluation report to the tenderee after the completion of the bid evaluation, and recommends qualified eligible candidates, and then according to the procedures.

Five is the procurement contract signing and performance audit.

First of all, if a tender is accepted, the procurement contract shall be signed according to the tender documents and the winning bidder within 30 days from the date of the issuance of the winning notice.

Secondly, after the signing of the procurement contract, does the central purchasing agency collect the performance bond of 10% of the contract value to the winning bidder in accordance with the regulations?

Thirdly, it is necessary to examine whether a centralized procurement institution will make a breach of contract after finding the unqualified goods of the winning bidder, and replace it with the supplier within a time limit, and is responsible for recovering the loss caused by it.

3, the contents of the procurement unit audit.

The main audit contents of four aspects: first, whether the purchased goods belong to the scope of government procurement, whether the implementation of centralized procurement by the government should be involved in designated procurement, such as vehicle fixed point refueling, maintenance, insurance, and so on, whether to purchase the designated suppliers according to the regulations; second, whether strict acceptance procedures have been implemented for the bulk commodities purchased after the government procurement, and the written acceptance report has been issued; third, whether the new purchase items have been implemented after the participation of government procurement, and whether the original obsolete materials have been properly dealt with, whether the realisation has been realized, and whether the pfer to other units has been pferred to other units.

Fourth, whether a copy of the contract will be submitted to the same level government procurement management organization and relevant departments for record within seven working days from the date of signing the government procurement contract with the winning bidder.

In addition, it is necessary to audit the correctness of accounting treatment of procurement matters by purchasing units.

4, the contents of the audit of government procurement intermediaries.

Because government procurement intermediaries are relatively narrow in scope of business, compared with centralized procurement agencies, they only exercise the bidding business of agents. Therefore, there are not many contents of audit. They mainly include two aspects: on the one hand, to examine whether they exceed the scope of agency, implement procurement bidding for purchasing units beyond plan, exceed quantity and exceed specifications; on the other hand, check whether their bidding procedures are compliant, whether they are required to prepare tender documents according to the prescribed procedures and requirements, publish notices or invitations for tenders, accept bids, organize bid opening, bid evaluation and calibration, and submit relevant procurement documents in accordance with the regulations of government procurement management agencies.

At the same time, there should be an audit of whether the agency fees are charged for compliance, whether there is any problem of arbitrary fees and unauthorized use of bills.

5, the contents of the supplier's audit of winning bid and paction.

First, whether the successful bidder has taken improper measures to win the bid or paction price.

If there are any means such as invitation and gift giving, the government's centralized procurement agencies should be drawn up, especially those supervised by tendering agencies, bidding assessment staff and notary offices attending the tender supervision.

The two is whether the successful bidder performs the contract by subcontracting, whether it is agreed with the purchaser prior to the contract, and is reported to the centralized purchasing agency and the government procurement management institution for record. Special attention should be paid to the successful bidder and the paction supplier not to pfer all the procurement items or the main or key items in the procurement project to other suppliers.

The three is whether the successful bidder and the supplier have changed the terms without authorization.

If an additional supply of goods, works or services is the same as the subject matter of the contract, the supplier must pay attention to whether the audit should change or increase the supply items or reduce the quality.