A centralized Board of Enquiry should be appointed to evaluate and approve Tenders, whereas quotations maybe treated Institutionally. (Treasury Instruction 9.4 coupled bu PFMA & Exchequer Act for Delegation)

Be aware that there is no a proper procedure to conduct Disposal of Assets mainly in the hospitals, Board of Enquiry/survey is not properly appointed,whereas in other hospitals it is not existing; how will they do reconciliation of capital expenditure?

What Fixed Asset Register is being used by the government? is there any accountability guaranteed?

How does the government distribute the budget Institutionally? If there is no a proper Inventory system imlemented, how will the budget be distributed?

How do buy? How do you replace the loss? Do you have loss control officer in the Institution? Who is reponsible to compile reporting of losses and written off?

Without Inventory, there would be no Business, Without Business there would be no Government/Institution. 

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