Abstract
In recent years, a number of studies have emerged regarding the impact of internal organisational structures related to public procurement on the efficiency of public spending. This issue is particularly significant for institutions with a complex organisational structure and a wide range of tasks, such as local government units and public higher education institutions. The problems with the efficiency of public procurement primarily concern substantive issues related to the description of the subject of the contract, the conditions for participation in the procedure, or non-price criteria for evaluating offers. These problems arise from overly general provisions contained in internal documents, including public procurement regulations, which then leads to an arbitrary interpretation of provisions related to accountability for the procedure and creates a sense of anonymity. Changes in the law that move towards increasing the scope of responsibility for individuals other than the manager of the entity should be regarded as justified.