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How are the audit conducted by SPPRA different from the ones conducted by Auditor General?
Office of the Auditor General conducts financial/regularity audit, where an opinion is expressed on the truthfulness and fairness of the financial statements, yet the procurement audits conducted by SPPRA are concerned with whether procurement activities conducted were in compliance with the provisions of the Procurement Act of 2011 and the Procurement Regulations thereof and to ascertain the value for money of all the procurements that have been carried out.
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How does the procurement audits ensure transparency and accountability of public funds?
Procurement audit reports shall be submitted to Parliament through the Auditor General, where the reports will be deliberated by the Public Accounts Committee.
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What are the grounds for a deviation? Do you apply for a deviation?
Yes, please visit the Swaziland Public Procurement Act 7 of 2011, Section 6.