Purchasing practices May 1994
Overview
The audit focused on purchasing within the budget sector with emphasis on the 1992–93 financial year. To obtain a representative cross section of practices within the sector, examinations were conducted within three agencies, namely, the Office of the Chief Commissioner of Police (the Force), the Directorate of School Education and the Department of Arts, and Sport and Tourism. The audit concentrated on the purchase of goods and services. Items associated with capital works, with the exception of certain maintenance and repair purchases by the Directorate of School Education, were excluded as this area has been under review by the Parliamentary Economic Development Committee in its inquiry into the Victorian building and construction industry. The following specific areas were subject to audit within the three selected agencies: accountability arrangements including policy formulation and internal controls; planning of purchases and the development of specifications; purchasing methods used; tendering procedures; contractual arrangements; post-purchase monitoring procedures; compliance with relevant regulations and policies; information systems; staff training and expertise; and administrative arrangements.