TFL Vsebine / Revija SIR*IUS

Internal Audit of Public Procurement in Direct Budget Users

Neposredni proračunski uporabnik je pri nabavi blaga, naročanju storitev in oddaji gradenj dolžan upoštevati pravila naročanja po Zakonu o javnem naročanju. Le-ta ureja postopke od izbire načina oddaje javnega naročila do sklenitve pogodbe z najustreznejšim ponudnikom. Javno naročanje se ne konča s podpisom pogodbe z izbranim naročnikom, kot bi lahko logično sklepali, temveč s kakovostno in pravočasno opravljeno izvedbo predmeta javnega naročila. Ključnega pomena je torej presoja učinkovitosti faze ugotavljanja potreb, izbire ponudnika in spremljanja izvajanja pogodb.

In the procurement of goods and services, and in the award of works, any direct budget user is obliged to observe the specific procurement rules under the Public Procurement Act. It governs the procedures from the choice of the contract award method to the complete execution of the contract awarded to the most appropriate supplier. However, public procurement does not end with the award of the contract to the selected contractor, as could be logically concluded, but only after the contract has been fulfilled on time and in good quality. It is therefore of crucial importance to assess the efficiency in all stages of the process from the requirements specification and the selection of the supplier to the monitoring of the contract performance.