The same procurement weaknesses appear year after year in audits of public entities. Most are fixable with documentation and discipline.
Procurement is one of the highest-risk areas for government-linked entities, and one of the most frequently qualified in audit reports. Entities governed by the Public Procurement and Disposal of Public Assets Act, and regulated by the Procurement Regulatory Authority of Zimbabwe (PRAZ), must be able to show not just that they bought well, but that they followed the required process.
The findings we see most often
- No approved procurement plan. Purchases happen ad hoc, so the entity cannot show that needs were planned and budgeted.
- Order splitting. A large purchase is divided into smaller ones to stay under an approval threshold.
- Insufficient quotations or bids. Files contain fewer quotes than required, or quotes from suppliers who appear connected.
- Unjustified single sourcing. Direct procurement without documented justification or the necessary approval.
- Weak evaluation records. Committee scoring sheets missing, unsigned, or inconsistent with the award decision.
- Undeclared conflicts of interest. No declarations from committee members.
- Contract variations without approval. Scope or price increases agreed informally.
- Payment before confirmed delivery. Invoices settled without a goods received note or completion certificate.
- Missing files. The audit team asks for the procurement file and it is incomplete or cannot be found.
Why it matters
Beyond audit qualifications, weak procurement exposes the entity to overpricing, fraud, disputes with unsuccessful bidders, and personal accountability for officers and board members.
Practical fixes
- Build an annual procurement plan aligned to the approved budget, and get it approved at the start of the year.
- Use a standard file checklist for every procurement: requisition, approval, quotes or bids, evaluation, award, contract, delivery, payment.
- Separate duties. The person who requests should not approve, receive goods and pay.
- Keep a contract register showing value, variations, dates and payment status.
- Require conflict declarations at the start of every evaluation.
- Do a quarterly internal review of a sample of files, and fix gaps before the auditors find them.
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