The Role of Procurement Auditing in Promoting Compliance and Ethics in Public Organizations Procurements Practices: A Case of Tanzania Food and Nutrition Centre

Abstract

This study assessed the role of procurement audits in promoting compliance and ethics I public organizations’ procurement practices in Tanzania with a critical focus on Tanzania Food and Nutrition Centre. The study had three objectives which include: assess the impact of the procurement audit in facilitating TFNC to conform to the best public procurement practices; to assess the impact of the procurement audit in enhancing TFNC to conform to the public procurement legislation and to assess the impact of the procurement audit in aiding TFNC to obtain VFM utility. This study adopted a cross - sectional research design. The study used a total of 29 employees at TFNC to collect primary data. The primary data were collected through questionnaire and interviews whereas secondary data were collected through documentary analysis. Qualitative data were analysed through content analysis basing on research themes, while quantitative data were analysed in a descriptive form using statistical package for social science (SPSS) and simple percentages were used to establish statistical associations between variables. The study findings show that the procurement audit at TFNC has successfully promoted compliance and ethics through increase in transparency, accountability and the display of unquestionable integrity and equity. The study findings revealed also that, TFNC has conformed to the required legislation by establishing and forming of tender board, announcement of procurement opportunities, complying with timely preparation of bids and contract implementation. From this, it was found that, among several indicators of conformity, the preparation of procurement plan, approvals and maintenance of procurement records scored highest of all. The conformity with procurement legislations, policies and procedures helps in attaining the value for money; assure the purchase of quality goods and services along with raising customer satisfaction and organization performance. However, the study found that quality of the public services, adequacy of the system for measuring, monitoring and reporting procurement effectiveness and economical use of public funds in obtaining the inputs/procurements provides limitations to the attainment of Value for Money at TFNC. Based on the study findings, it is concluded that procurement audit is critical in enhancing proper use of public funds. This recommended procurement audit should be done effectively and efficiently to raise compliance and ethics level procurement practices in Tanzania's public Organizations.