Article 42-1
While inspecting the planning, designing, bidding, implementing, accepting and other related procedures of procurement of government agencies according to the paragraph 1 of Article 59 of the Act, the audit agency may inspect the whole procurement case or parts of each operation stage.
While conducting inspection, the audit agency shall be careful of the following matters:
1.Whether the procurement is conducted in accordance with the budget procedures.
2.Whether the procurement is conducted in accordance withlegal procedures, contracts and regulations.
3.Performance of procurement implementation.
4.The establishment of procurement system, regulations and related internal audit rules.
5.The effectiveness of the implementation of internal control.
6.The monitoring and evaluation results of the responsible and related agencies of government procurement.
7.Other procurement-related matters.
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Article 42-2
The audit agency may inform the audited agency to provide related materials about the implementation of procurements and monitoringresults of related agencies. In case of question, the audited agency shall give detailed and accurate answers.
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Article 42-3
The related materials, such as the reports of large procurements??service conditions and efficiency analyses submitted to the responsible agency of government procurement, the examination conducted by the responsible agency, and the efficiency evaluations of important procurements, shall be submitted copies to the competent audit agency.
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Article 42-4
If the audited agency does not submit materials or furnish detailed and accurate answers according to the former two articles, the audit agency shall conduct the case according to the paragraph 2 of Article 14 of the Act.
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Article 42-5
When the audit agency discovers any illegal procedures, inconsistency with the contract or regulations, or inappropriateness in inspectingprocurement of government agencies, it may conduct the caseaccording to the procedures regulated in Articles 22 to25 of the Act and the Articles 14 and 15 of this Rule.
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