Is responsibility assigned to a specific person for the keeping of procurement documents for auditing purposes? What is the result of non-production of documents and how does the OPR determine who is liable if the said documents are not produced?
Section 46 of the Act states that “No person shall withhold, conceal, destroy or refuse to produce any book, record or document required for the purpose of an examination or investigation under this Act”. The Procurement Officer and the Accounting Officer are responsible for ensuring that the records for procurement proceedings are maintained for audit purposes. Therefore your document management system should be robust and files should be maintained both physically and electronically. Of note, Offences and Penalties (Schedule 1) states that “concealing or destroying information required for an investigation carries on conviction on Indictment, a penalty of five (5) million dollars and ten (10) years imprisonment”. The Procurement Officer will be accountable for securing the procurement proceedings documents.
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