Against a backdrop of increased transparency and tighter controls, public procurement procedures are regularly examined by internal and external audit bodies: internal audit, regional inspectorates, administrative supervisory bodies, the Court of Auditors and the Finance Inspectorate. It is essential to understand the points to watch out for in these audits, so as to be better prepared and secure both the award procedure and the performance of the contract.

Estimation and choice of procedure

The auditor checks whether the value of the contract has been correctly estimated and whether the chosen procedure is appropriate to this estimate. The auditor also checks that there is a statement of reasons or a document justifying the choice of procedure. In the event of a split contract or successive amendments, the overall estimate is reassessed.

Publication and transparency

The auditor checks that the advertising requirements have been met: publication on e-Notification (and OJEU if applicable), compliance with minimum deadlines, verification of the media used. Any failure on this point may call into question the validity of the procedure.

Drawing up specifications

The auditors examine the clarity, legality and non-discrimination of the clauses in the specifications. The award and selection criteria must be related to the purpose of the contract, measurable, objective and consistent. Particular attention is paid to technical clauses, disproportionate requirements or vague criteria.

Analysis of bids and award of contract

The auditors check that the bids have been opened according to the rules, analysed in accordance with the announced criteria, and that the decisions have been correctly formalised (analysis report, award note). The traceability of exchanges with tenderers is also checked.

Monitoring performance

The control extends to the proper execution of the contract: compliance with the schedule, deliverables, management of amendments, justification of acceptance and payments. Items such as acceptance reports, purchase orders, invoices and breakdowns are examined in detail.

Archiving and traceability

Finally, the auditors examine the completeness of the administrative file: each stage of the procedure must be traceable. This includes decisions in principle, letters, advertising notices, reports, minutes, key e-mails and financial documents. A well-structured file is a sign of good governance.

Conclusion

Public procurement audits are not sanctions, but opportunities for continuous improvement. A well-prepared, well-documented and compliant procedure enables you to respond calmly to any audit request. Incorporating audit requirements right from the design stage of the procedure is a guarantee of professionalism and rigour.

Sources

• Publicprocurement.be - Internal Control Guide for Public Procurement
• Cour des comptes - Recommendations of the Court of Audit
• enseignement.catholique.be - Public Procurement Audit Guide