Application of public procurement and control through the perspective of a computer sector company

Nadezhda Tsvetkova () and Emilia Rangelova ()
Additional contact information
Nadezhda Tsvetkova: D. A. Tsenov Academy of Economics, Svishtov, Bulgaria
Emilia Rangelova: Gamma Consult, Sofia, Bulgaria

Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, 2025, issue 1, 265-276

Abstract: Public procurement allocates public resources; in the IT sector it requires complex specifications, rapid change and heightened compliance and audit risk. This paper reviews Bulgaria’s regulatory framework and control architecture (PPA and CAIS EOP) and presents a case study of Gamma Consult. Using desk research, CAIS EOP bulletin data (2022-2025) and process mapping, we observe fewer participants, stable procedure volumes and a drop in EU-funded tenders.We highlight risk points in documentation, evaluation and contract performance. The paper outlines financial control tasks - threshold monitoring, budgeting, bid preparation and reporting - and notes copyright constraints affecting negotiated procedures. Recommendations stress transparency and traceability via improved CAIS EOP reporting/exports and clearer specifications and evaluation methods.

Keywords: public procurement; financial control; CAIS EOP; IT sector; audit; transparency; copyright (search for similar items in EconPapers)
JEL-codes: H57 L86 M42 (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.su-varna.org/journal/IJUSV-ESS/2025.14.1/?article=265-276.pdf.html (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrn:suvrna:y:2025:i:1:p:265-276

Access Statistics for this article

Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series is currently edited by Yanka Aleksandrova

More articles in Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series from Union of Scientists - Varna
Bibliographic data for series maintained by Sabka Pashova ( this e-mail address is bad, please contact ).