Accounting Officer — Procurement Responsibilities and Personal Liability

Financial Regulations

Accounting Officers have special procurement responsibilities, including presiding over Tenders Boards, ensuring adequate appropriation, integrating procurement expenditure into annual budgets, establishing and presiding over procurement planning committees, constituting procurement evaluation and procurement committees, rendering procurement returns, liaising with the Bureau of Public Procurement and ensuring organizational compliance with the Public Procurement Act. An Accounting Officer may be personally liable for breach or contravention whether caused personally, by subordinates or by a person to whom responsibility was delegated.

Reference: Federal Government Financial Regulations, FR 113

Also covered in

Lagos State Public Procurement Law 2021

The Accounting Officer is accountable for procurement decisions and responsibilities assigned under the Law; delegation does not remove accountability for compliance, and the officer coordinates planning and implementation within the procuring entity.

Reference: ss.26(21)–(23), 35

Practise Questions (2)