The checklist can be used to identify areas of weakness in the governmental purchasing system and should be completed by knowledgeable officials. Topics examined included sources of authority and responsibility, planning acquisitions, scheduling purchases, competitive bidding, standarization, and specifications. Also covered are inspection procedures, property management, professional development, cooperative purchasing, and audits. The audit guide views purchasing as a management activity rather than as a service activity and emphasizes a program's efficiency, economy, and effectiveness. General suggestions are offered to focus the audit and make appropriate use of the guide. The steps then are detailed for evaluating each area considered in the checklist. A table of quantitative and qualitative indicators arranged according to assessments of efficiency, economy, and effectiveness is appended, along with an outline of basic procurement principles which apply to local government purchasing.