Exploring public procurement: 2024/2025 financial year-end and 2025/2026 planning 

By Rebecca Haipinge

Predominantly, public entities’ financial year runs from 1 April to 31 March, and as of January 2025, there is less than three (3) months left to close off the current financial year 2024/2025.

In terms of Section 25 (1) (b) of the Public Procurement Act No. 15 of 2015 (Act), an accounting officer is accountable for full compliance with the Act and directives and instructions made under the Act. It is, therefore, amongst other accountabilities, imperative that accounting officers take account of public procurement compliance during the closing of 2024/2025 and planning of the 2025/2026 financial year.

In accordance with section 25 (4) (a) of the Act (as amended), the 2025/2026 Annual Procurement Plans (APP) must be submitted to the Procurement Policy Unit (PPU) “three (3) months before the commencement of each financial year.”. Note that public entities must submit APPs even if the budget is not approved and resubmit a revised/amended APP upon approval of the budget. 

By 31 January 2025 (one month after the end of the quarter), the Quarter 3 Report detailing all the procurement activities implemented in the quarter must be submitted/filed with the PPU. Note that by 31 January 2025, three (3) respective quarterly reports must have been submitted/filed with the PPU.

In accordance with section 33 (4) of the Act, as amended, you must have submitted report(s) stating the reasons for, or the situation that necessitated, emergency procurements; and also, in accordance with section 25 (1) (a) of the Act, as amended, set up an internal organisational structure (Procurement Committee, Bid Evaluation Committee, and Procurement Management Unit). It is, therefore, also an ideal time to make amendments, if necessary, to the internal organisational structures and submit them to PPU. All members of public procurement internal organisational structures must be appointed/re-appointed by the accounting officer for a period of three (3) years, sign performance agreements, and sign the Section 14 Declaration as well as the Public Procurement Code of Ethics and Conduct.

Considering the vast scope of public procurement administration, in accordance with section 74 (1), an accounting officer may delegate or assign to a staff member any powers or functions conferred upon the accounting officer under the act, except the power to issue contract awards, sign agreements, and appoint to the internal organisational structures. A delegation must be made in writing and does not divest the accounting officer of powers/functions delegated.

It should be noted that the above-mentioned respective compliance has respective submission deadlines and should not be done at the end of the financial year. However, it is imperative to verify the status of the respective compliance to the Act. 

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