1.
Introduction
The
purpose of this note is to provi de informat ion to assist public sector buy ers to conduct purchasing in a way that satisfies probit y and accountabilit y requirements and to offer a fr amework wit hin which con tracting authorities may wish to draw up more detailed int ernal procurement procedures relevant to their own activit ies. These guidelines do not purport to be a legal interpretation of th e relevant legislat io n or Ci rculars. Accordingly
,
contracting autho ri ti es shoul d familiaris e th emselves th oroughly wit h t he provisio ns applying
.
2.
Guiding Principles
It i s very important that the public procurement funct io n is discharged wi th probi ty
,
transparency and accountabilit y in a manner that secures best value fo r public money
.
Probity requi res the purchasing process to be conducted
∑
ethi cally; ∑ honestly; and
∑
wi th fa ir ness to all part ic ipants
Transparency
and ac countability requi re that the basis for decisio ns is dem onstrably cl ear and object ive and th at the purchaser is held to account for the conduct of the procurem ent process
.
C ontracting authori ti es m ust be cost effect ive and efficient in the use of resources while upho ld ing the highest standards of integrit
y. P rocurement practices are subject to audi t a nd scrut iny under the Comptroller and Auditor General (Amendment) Act
1993 and Accounting Officers are publicly accountable for expenditure incurred.
Management in contracting authorit ie s shoul d ensure that there is an appropriate focus on good practice in purchasing and, where there is a si gnificant procurement function, th at procedures are in place to ensure compliance with all relevant guidelines.
3.
Probity
In the context of procurem ent, the aim shoul d be that individuals and organi s at io ns
are