The entity undertaking direct procurement always bears the financial responsibility. The Procurement and Purchasing Office assumes that you, as contact person, have authorisation to undertake direct procurement and that the head of department or equivalent has approved the undertaking as necessary and financially responsible. The Procurement and Purchasing Office also assumes that permits have been obtained for the activity/facility where this is required by law or other regulations.
The Procurement and Purchasing Office can never completely guarantee that there is no risk of the procurement supervisory authority examining the matter and of it being submitted to a court for review, in which case the court may take a different view than the Procurement and Purchasing Office.