NCJ Number
74729
Date Published
1978
Length
54 pages
Annotation
Developed from a General Accounting Office study of purchasing systems in five local governments, this checklist and audit guide are provided for local governments to evaluate and improve their procurement practices.
Abstract
The checklist can be used to identify areas of weakness in the governmental purchasing system and should be completed by knowledgeable officials. Topics examined included sources of authority and responsibility, planning acquisitions, scheduling purchases, competitive bidding, standarization, and specifications. Also covered are inspection procedures, property management, professional development, cooperative purchasing, and audits. The audit guide views purchasing as a management activity rather than as a service activity and emphasizes a program's efficiency, economy, and effectiveness. General suggestions are offered to focus the audit and make appropriate use of the guide. The steps then are detailed for evaluating each area considered in the checklist. A table of quantitative and qualitative indicators arranged according to assessments of efficiency, economy, and effectiveness is appended, along with an outline of basic procurement principles which apply to local government purchasing.