Boko appointed Alvarez & Marsal Middle East Limited (“A&M”) to provide forensic audit services for the country. Now the latest audit pulls no punches on the direct tendering method, which has in the past been challenged by the Public Procurement Regulatory Authority (PPRA) and the Ministry of Finance.
The forensic audit also reveals a more troubling story: contracts quietly steered, rules bent, and a procurement system that, in too many cases, stopped competition. At the centre of it all is a pattern of ‘direct awards’ which the auditors have highlighted several times. “The findings included repeated use of non-competitive procurement, weakly justified direct awards, emergency procurement, and tender manipulation. A consistent pattern was the repeated use of non-competitive or weakly controlled procurement methods. Across multiple entities, there was overuse of direct appointments, reliance on emergency procurement without a clear basis, use of quotation processes beyond appropriate thresholds, and repeated departures from open and competitive tendering,” read the summary report.
