Procurement spot-checks conducted
Assesses the implementation of regular, unannounced procurement spot-checks. This practice embodies ḥisbah (accountability) and safeguards amānah (trust) by verifying compliance, preventing waste, and assuring stakeholders that resources are managed ethically. Rooted in the Maqāṣid (higher objectives) principle of ḥifẓ al-māl (preservation of wealth), such rigorous oversight prevents khiyānah (betrayal of trust) in financial dealings. Spot‑checks explicitly cover procurement cards, staff expenses, petty cash, and low-value purchases due to elevated misuse risk.
| Metric | Procurement Spot-Check Bundle |
|---|---|
| Target | Level 4 targets: 4 checks, 75% unannounced, 90% closure. |
| Frequency | Annual |
| Method | Composite: Count of checks, % unannounced, % closure within SLA, % high-risk coverage. |
| Unit | Composite |
Level 1: Initial/Ad-hoc
No formal or informal procurement spot-checks are conducted. Procurement compliance relies solely on standard approval processes.
Level 2: Developing
Procurement spot-checks are performed on an ad-hoc, informal, and reactive basis, typically in response to a specific concern or incident.
Level 3: Established
A formal process for conducting unannounced procurement spot-checks is defined and documented. Checks are conducted, but frequency/scope are inconsistent or lack strict independence.
Level 4: Advanced
Regular, unannounced spot-checks follow a defined schedule and sampling protocol (≥75% unannounced). Findings are documented with ≥90% closure within 90 days. Standard quarterly dashboard reported to Audit/Finance Committee.
Level 5: Optimizing
Process fully integrated with risk management. Data analytics used (duplicates, split POs, vendor-staff matches). Documented data access/audit trail capability. Samples ≥30% of high-risk spend. Repeat findings reduced year-on-year.
Organisation Types
By Organisation Size
| Size | Applicability | Notes |
|---|---|---|
| Micro | partial | Scaled down to two checks annually as per the <£100k spend exemption; formal sampling logs with random seeds are disproportionate for volunteer-run groups. |
| Small | partial | Scaled down to two checks annually as procurement spend is <£100k; simplified sampling protocols are acceptable. |
| Medium | full | |
| Large | full | |
| Major | full |
Applicable When
- Organization conducts any procurement, regardless of size or type
- Apply proportionately: Minimum 3 checks/yr generally; Micro-charities (<£100k spend) may conduct 2 checks if Trustees approve.
Not Applicable When
- Organization has no procurement or purchasing activities whatsoever.
Discussion (1)
📋 **Version updated: 1.0.0 → 2.9.7** **Changes:** Updated islamic_references from mizan-297.json
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