Performance audit of procurement A guideline developed with assistance from Sweden Presentation: Lars Florin, AFROSAI-E Secretariat

Purpose of the guideline A series of concrete performance audit guidelines on: 1.Waiting time 2.Maintenance of assets 3.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

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

Content of the guideline Focus on 6 activities in planning & execution 1.Mapping out the processes and actors 2.Selecting an audit problem – examples related to the three E’s 3.Formulating audit questions – detailed questions for assessing performance in public procurement 4.Identifying assessment criteria 5.Collecting and data and assessing performance 6.Analysing data

Summarising 12 reports Country Botswana Ghana Lesotho Namibia South Africa Tanzania Uganda 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