Need. The implementation of the audit of government procurement shall take the government procurement catalog as the entry point, firstly, to review whether the departments at all levels have formulated the corresponding government procurement catalog based on their powers and responsibilities, and whether there is a sound responsibility system for the quotation, decision-making, procurement, acceptance, and payment related to procurement; secondly, to review whether the formulation of the procurement catalog and the related management system has been sufficiently demonstrated, and whether the basis is reasonable.
Legal basis:
Article 68 of the Law of the People's Republic of China on Government Procurement, the auditing authority shall conduct audit supervision of government procurement. Government procurement supervision and management departments, government procurement parties related to government procurement activities, shall be subject to audit supervision by the auditing authority.