Tribunal de Contas has been member of the several working teams that prepared the EU Contact Committee "Public Procurement Audit" documents. It is now proud to present and edit the update of these documents, to adapt them to the revised 2014 Public Procurement Directives and to the most recent case-law, audit developments and studies.
Public procurement audit has been for a long time in the SAIs’ agendas. But, as public procurement priorities, strategies and procedures change, SAIs also need to adapt their audit approaches. The update now concluded also faces this challenge, incorporating a forward-looking eye into a procurement function that seeks to promote flexibility, innovation, sustainability, environmental protection, social balance and use of technology. A wider perspective and foresight into global procurement policies and a value for money analysis (which considers the life cycle benefits and costs of projects) are strengthened.
This toolkit aims to be a relevant, useful, user-friendly and efficient help for our auditors, offering them a menu of options and a robust source of information to be used in the planning and execution of public procurement audits.