Procurement Audit and Vigilance File: law, practical example, evidence, risk and Finin2min action workflow.
The file should show need, competition, evaluation, approval, contract and receipt.
GFR, manuals and vigilance standards
Read with the current rules, notifications, circulars, portal instructions and binding judgments applicable to the event date.
Fix person, entity, role, activity, period, location, threshold and regulator.
Separate statute, delegated law, regulator guidance, contract and internal policy.
Reconcile documents, systems, filings, accounts and approvals.
Maintain a decision trail.
An audit asks why a single bid was accepted.
Finin2min decision rule: reperform the analysis when a material fact, date, role or legal instrument changes.
Post-facto explanation is weaker than contemporaneous record.
Common additional failures are stale law, incomplete authority, inconsistent records, undocumented judgment and missing cross-law analysis.
| Stage | Control | Output |
|---|---|---|
| Facts | Freeze parties, dates, amounts and documents | Fact sheet |
| Law | Open current primary sources | Legal map |
| Evidence | Resolve inconsistencies | Evidence index |
| Decision | Approve, remediate, disclose or escalate | Signed note |
The file should show need, competition, evaluation, approval, contract and receipt.
GFR, manuals and vigilance standards
need and approval note; bid and specification file; evaluation records; contract and change orders.
Maintain a decision trail.
Department of Expenditure
Reviewed 4 July 2026
Department of Expenditure
Reviewed 4 July 2026
Source review: 4 July 2026. Verify later amendments and case status before professional reliance.