1. Ensure that the purchasing unit have established written policies on recruitment and a well-defined job description for each position.
2. Ensure that the receiving unit should be detached from the requisitioning and procurement responsibilities.
3. Ensure that all purchases are properly authorized and included in the Annual Procurement Plan (APP).
Related: Know Which to Avoid in Disbursing Government Funds to Prevent Being Sued Later On
4. Ensure that goods purchased should be of satisfactory quality (i.e., check for defects).
5. Ensure that procurement, receiving, and paying functions should not be performed by the same individuals.
6. Ensure that quantities ordered correspond with the quantities invoiced and received.
7. Ensure that all goods being paid for have been received in good order.
8. Ensure that purchases of furniture and equipment are not for stock purposes.
9. Ensure that procurement of supplies, materials, and equipment should be through competitive public bidding, except otherwise provided.
10. Ensure that supplies, materials and equipment parts should not exceed the three [3] months requirements, except in anticipation of cost increase or requirements of national emergency.
11. Ensure that inspection function must be supervised and shall be conducted in all cases to determine confirmity of delivered items with specifications.
12. Ensure, in coordination with the accounting unit, that payment to suppliers should be properly approved, made by check whenever practicable and released directly to the supplier.
Related: Seven (7) Things to Ensure Before Spending Goverment Money
Reference: Commission on Audit |Training Handbook on Property and Supply Management System
