At present, some state-owned enterprises still have extensive management and lax internal control in procurement. The procurement of state-owned enterprises has the characteristics of large amount of capital and many risk points, which brings hidden risks to the sustainable and healthy development of enterprises, and is also easy to breed corruption. By understanding the risk points existing in enterprise procurement activities, the rapid bidding procurement management system puts forward five corresponding audit ideas and methods.
Ideas and methods of procurement audit of state-owned enterprises
1. Pay attention to the basic situation of procurement management
1. Check whether the enterprise has formulated an internal control system for procurement management, and whether it clarifies the responsible subjects, operating procedures and normative requirements of all aspects of procurement.
2. Check whether the system is consistent with the relevant superior regulations, such as whether the procurement system involving engineering projects is consistent with the relevant provisions of the Bidding and Bidding Law of the People's Republic of China and its implementation regulations, and whether there are institutions and posts specifically responsible for procurement work, which are responsible for leading the management of procurement work.
3. Check whether the procurement files are complete, whether the bidding documents, bidding documents, bid evaluation process information, procurement contracts, acceptance materials, etc. are summarized and bound into a book, and whether the first organization will complete the handover of the entrusted procurement project information and go through the handover procedures.
Second, pay attention to the procurement project decision
1. Check whether the enterprise declares the procurement project in accordance with the prescribed procedures and standards, analyzes whether the basis and reasons for procurement are sufficient, whether it meets the needs of enterprise development, and whether it is compatible with the performance needs of the procurement demand department. It can be checked and verified by comparing the project approval information with the provisions on project establishment in the enterprise procurement system. It is also possible to build the project declaration function of enterprise procurement projects through the bidding and procurement management system.
2. For matters involving large expenditures, check whether the relevant provisions of the "three major and one large" decision-making system of state-owned enterprises are conscientiously implemented, and whether they are submitted to the party organization, the general manager's office meeting, the board of directors and other collective research and discussion in accordance with the procedures. You can check and verify by reading the relevant application materials for project establishment, meeting minutes, and the rules of procedure of the "three meetings" (general meeting of shareholders, board of directors and board of supervisors) of the enterprise.
3. Check whether the enterprise has avoided public bidding by breaking up the whole into parts. You can check the procurement projects in the year one by one, and check whether there are multiple similar procurement projects implemented by the same demand department in the year, so as to avoid public bidding in separate procurement.
3. Pay attention to procurement bidding and bidding
In order to achieve formal compliance and reduce unauthorized decision-making, many state-owned enterprises (SOEs) use bidding as the main procurement method. The audit of the bidding and bidding procurement process generally needs to pay attention to the bidding subject, the first institution, the evaluation expert, the first business and other subjects.
1. Check whether the enterprise has included all the projects that should be included in the scope of public bidding in accordance with relevant laws and regulations and internal system requirements.
2. Check whether the enterprise correctly performs the bidding procedures, including issuing the bidding announcement, publicizing the winning candidates, issuing the notice of winning the bid, etc. Check whether the relevant qualification conditions and technical standards in the bidding documents set unreasonable tendencies to achieve the purpose of excluding relevant bidders to achieve indirect manipulation of the bidding results.
3. Check whether there is bid-rigging and collusion. Through the relevant query platform, check whether there is an association between bidders; You can also check whether the bidding documents of different bidders are abnormally consistent or show regular differences by comparing the content of the bidding documents; It also analyzes whether the IP uploaded by electronic bids is the same through the big data analysis function of the bidding and procurement management system.
4. Check the compliance of the bid evaluation process, including whether the number of bid evaluation experts meets the requirements of the system, whether the owner's representative and the experts drawn from the expert database in the bid evaluation expert have reached the specified number and proportion, and whether there is any unreasonable scrapping of the bid. If the scrapped bids all point to the lower bidder, there may be a problem of bid evaluation experts to exclude competitors of specific bidders. The whole-process bidding and procurement management system covers the establishment of an expert database management system, which can randomly select relevant experts and record the expert review process to promote fair evaluation by experts and improve the level of expert review.
5. Pay attention to the performance of the first institution. Check whether the first-class institution performs its duties conscientiously, whether it strictly implements the bidding process, and whether there is a black-box operation and interference in the evaluation process. For the first institutions, the first institution of the bidding and procurement management system can be established to achieve efficient and compliant extraction, evaluation and review.
Fourth, pay attention to the signing and implementation of contracts
1. Check whether the winning bidder signs the contract within the specified time after the notice of winning the bid is issued, whether the specific content of the signed contract is consistent with the content specified in the bidding and bidding documents, and whether there is an additional agreement to increase the price of the procurement project or change the project implementation content in disguise.
2. Inspect the implementation of the procurement project on the spot, and check whether the goods, projects or services that meet the quality standards are provided in accordance with the procurement contract.
3. For the project, check whether the winning bidder strictly performs the contract to ensure the progress and quality of the project.
4. It can be verified by checking the construction drawings, on-site construction status, tripartite visa, progress payment application form, etc. Verify whether the purchaser conducts acceptance according to the time and standards agreed in the contract, and whether the relevant work is seriously organized for the projects that need to be evaluated for performance. The above contract signing and execution can also be achieved through the contract management system to effectively ensure the quality and efficiency of procurement.
5. Pay attention to the use and performance of funds
1. Pay attention to the implementation of procurement budgeting. Check whether the procurement budget is prepared according to the regulations, whether there is no budget, over-budget procurement or actual procurement deviates from the budget, and the amount of the procurement budget is determined at will without market research. Through the analysis of the online bidding and procurement management system, the budget management system can standardize the preparation and rational use of the enterprise procurement budget.
2. Pay attention to the rationality of procurement. Check whether there is a large deviation between the procurement of similar products and the market. You can set a reasonable comparable time range, use the electronic procurement management system to obtain the selling price of similar goods on the Internet, compare and analyze the suspicious points of the procurement ** and verify it.
3. Pay attention to the payment process. Check whether there is overpayment, underpayment, early or late payment of the contract price, and analyze and verify the specific reasons.
4. Pay attention to the performance of procurement projects. Through on-site inspections and interviews, we can understand whether the purchased goods are idle and have low utilization rate, and pay attention to whether the procurement services meet the needs.