In any procurement process, the key roles of budget holder and purchaser should not be performed by the same individual. The budget holder should have authority to commission goods, services or works and to provide financial authority for the expenditure. The purchaser should have authority to commit the organisation to a contract for the purchase of goods, services or works.
Separation of these roles within a procurement process provides necessary safeguards against impropriety or unethical practice. Accountable officers are required to ensure that procedures exist that allow only those staff with appropriate purchasing authority to commit the organisation to a new contractual relationship.