Our recommendations

We recommend that the Inland Revenue Department:

1. improve its compliance with the Government Rules of Sourcing and its own policies to ensure that it always follows a robust, fair, and consistent approach to procurement;
2. as a matter of priority, strengthen the way it applies and records quality controls for procurement so it can show that quality controls are always applied as intended;
3. prioritise improvements to how it keeps procurement and contract records to ensure a complete and accessible audit trail; and
4. put adequate probity assurance arrangements in place and document the probity approach for procurements, including decisions about obtaining and acting on probity advice, to clearly show that procurements have been fairly conducted through a transparent and impartial process.