9 Topics
5 Days
45 Sessions
Programme Overview
Training Description
• Procurement and Supply Chain Officers
• Internal Auditors and IT Auditors
• Contract Managers and Administrators
• Finance and Accounts Officers
• Legal and Compliance Officers
• Accounting Officers and Heads of Procurement Function
• Members of Tender and Evaluation Committees
• Risk Management and Governance Officers
Session Objectives
- • Understand the legal and institutional framework governing public procurement in Kenya, including the Public Procurement and Asset Disposal Act (PPADA), 2015 and its Regulations.
- • Interpret the roles and responsibilities of the Accounting Officer, Procurement Function, Tender/Evaluation Committees and the Public Procurement Regulatory Authority (PPRA).
- • Identify and assess procurement and contract compliance risks across the procurement cycle.
- • Evaluate the effectiveness of internal controls over procurement planning, tendering, evaluation and contract award.
- • Conduct procurement and contract compliance audits using recognised audit methodologies and standards.
- • Develop risk-based procurement audit programs and work plans.
- • Assess compliance with procurement methods, thresholds and approval procedures under the PPADA and PFM Act, 2012.
- • Audit tender documentation, bid evaluation, and contract award decisions for legality, fairness and value for money.
- • Evaluate contract management practices, including variations, extensions and performance monitoring.
- • Detect red flags associated with procurement fraud, corruption and collusion.
- • Assess compliance in e-procurement platforms, including IFMIS and the Government e-Procurement System
- • Develop practical recommendations for strengthening procurement governance and reducing non-compliance.
- • Communicate procurement audit findings clearly and persuasively to management and oversight bodies.
- • Follow up on audit findings, management responses and remediation of procurement irregularities
- • Enhance professional competence in public procurement and contract compliance auditing.
About the Course
Public procurement is one of the highest-risk areas in public and quasi-public sector management in Kenya, accounting for a significant proportion of government expenditure and a common source of financial loss, litigation and reputational damage. This comprehensive training course on Public Procurement Act (PPA) & Contract Compliance Auditing equips participants with the essential knowledge and skills to assess compliance with the Public Procurement and Asset Disposal Act (PPADA), 2015, its Regulations, and related public finance legislation. Participants will learn how to identify procurement and contract risks, evaluate the design and effectiveness of controls, conduct compliance audits across the procurement and contract management cycle, and develop practical recommendations to strengthen procurement governance. This course bridges the gap between procurement practice and audit assurance, empowering participants to become valuable assets in safeguarding public resources.
Curriculum & Topics
9 Topics | 45 Sessions
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Workshop 1.1:
• Overview of the Public Procurement and Asset Disposal Act (PPADA), 2015 and Regulations, 2020.
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Workshop 1.2:
• Constitutional basis of public procurement: Article 227 and principles of fairness, equity, transparency and cost-effectiveness.
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Workshop 1.3:
• Institutional framework: PPRA, Public Procurement Administrative Review Board (PPARB), National Treasury and Accounting Officers.
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Workshop 1.4:
• Linkages with the Public Finance Management (PFM) Act, 2012 and County Government Act.
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Workshop 1.5:
• The role of contract compliance auditing in safeguarding public resources.
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Workshop 2.1:
• Developing a risk-based procurement audit strategy.
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Workshop 2.2:
• Defining audit scope, objectives and criteria.
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Workshop 2.3:
• Identifying applicable laws, regulations, policies and procurement plans.
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Workshop 2.4:
• Planning audit procedures, sampling techniques and evidence requirements.
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Workshop 2.5:
• Resource allocation, audit scheduling and stakeholder engagement
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Workshop 3.1:
• Overview of procurement methods: open tendering, restricted tendering, direct procurement, RFQ and framework agreements.
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Workshop 3.2:
• Thresholds, approval levels and delegation of authority.
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Workshop 3.3:
• Procurement planning and budget alignment requirements.
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Workshop 3.4:
• Prequalification, registration and supplier due diligence.
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Workshop 3.5:
• Common non-compliance issues in method selection and justification.
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Workshop 4.1:
• Auditing tender document preparation and specifications for bias or restrictive conditions.
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Workshop 4.2:
• Reviewing advertisement, bid submission and bid opening procedures.
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Workshop 4.3:
• Evaluating compliance of the Evaluation Committee process and scoring methodology.
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Workshop 4.4:
• Assessing professional opinion, notification of award and standstill period compliance.
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Workshop 4.5:
• Handling and auditing administrative review and complaints procedures.
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Workshop 5.1:
• Auditing contract formation, signing and performance security requirements.
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Workshop 5.2:
• Reviewing contract variations, extensions and change control procedures.
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Workshop 5.3:
• Monitoring contractor performance, deliverables and milestone certification.
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Workshop 5.4:
• Auditing liquidated damages, penalties and dispute resolution mechanisms.
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Workshop 5.5:
• Contract close-out, final accounts and asset handover compliance.
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Workshop 6.1:
• Auditing commitment controls and budgetary compliance for procurement transactions.
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Workshop 6.2:
• Reviewing payment authorisation, certification and supporting documentation.
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Workshop 6.3:
• Verifying compliance with tax obligations (VAT, withholding tax) and statutory deductions.
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Workshop 6.4:
• Auditing advance payments, retention money and bank guarantees.
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Workshop 6.5:
• Reconciling procurement records with financial statements and IFMIS reports.
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Workshop 7.1:
• Common red flags of procurement fraud, bid-rigging and collusion.
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Workshop 7.2:
• Conflict of interest identification and management.
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Workshop 7.3:
• Ghost suppliers, split purchases and single-sourcing abuse.
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Workshop 7.4:
• Data analytics techniques for detecting anomalies in procurement data.
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Workshop 7.5:
• Whistleblowing, investigation referral and cooperation with EACC and other oversight bodies.
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Workshop 8.1:
• Overview of IFMIS and the Government e-Procurement System (GePS/eGP).
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Workshop 8.2:
• Auditing system access controls, workflow approvals and audit trails.
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Workshop 8.3:
• Data integrity and completeness testing in electronic procurement records.
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Workshop 8.4:
• Use of technology and continuous auditing tools in procurement assurance.
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Workshop 8.5:
• Cybersecurity and data protection considerations in e-procurement.
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Workshop 9.1:
• Developing clear, evidence-based procurement audit reports.
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Workshop 9.2:
• Rating findings by risk significance and quantifying financial impact.
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Workshop 9.3:
• Communicating findings to Accounting Officers, Audit Committees and oversight bodies.
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Workshop 9.4:
• Formulating practical, actionable recommendations.
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Workshop 9.5:
• Tracking management action plans and follow-up on remediation of procurement irregularities.
