Our summary
The 2015 OECD Recommendation on Public Procurement sets 12 connected principles for good procurement systems: transparency, integrity, access for suppliers, balance with wider policy goals, stakeholder participation, efficiency, e-procurement, a skilled workforce, performance evaluation, risk management, oversight and accountability, and links with budgeting and public finance. It replaced the OECD’s 2008 recommendation on integrity in public procurement.
It is written for governments, but it is a useful benchmark for anyone who audits public spending or state-owned and donor-funded projects. An OECD implementation report from June 2025 says a revision of the Recommendation is planned, so watch for an update.
How auditors use it: Use the 12 principles as an audit framework for a procurement function — for example, to check transparency of tenders, complaint processes and risk management across the procurement cycle.