1. Checking procurement and accounting records.
These are records examined to ascertain how true and fair the financial statement is and the extent to which government approved accounts and procurement practices have been compiled with. The accounts should be verified to check if proper records have been kept and if all figures have been properly recorded. Invoices issued by suppliers should be verified to ascertain if they are in agreement with government approved regulations.
2. Examination of files and documents.
To establish if appropriate files have been maintained by the entity and whether they have been well documented by the entities.
This provides an understanding with regard to procurement proceedings, views expressed at different levels of authority at duration of procurement process so as to be able to plan appropriately and draw well informed conclusions.
3. Field observation/Inspection
It entails the entities office/project site to acquit one‘s self with actual situations at the field level. Involves activities e.g. Interviews with officials. Suppliers, contractors and other stakeholders.
It requires verification, checking of site registers and other records, taking photographs and other appropriate checks as determined, checking if relevant legal provisions have been complied with and ascertaining the extent to which public procurement activities conform to relevant legal and regulated provisions. This entails if each action carried out is in accordance with established systems, procedures and norms undertaken by public entity within the provisions of the laws and regulations.
