A Dissertation Submitted in Partial Fulfillment of the Requirements for the Degree of Masters of Business Administration (Corporate management) – MBA (CM) of Mzumbe University
This study and therefore the dissertation were aimed at assessing the contribution of procurement audit in enhancing ethical and compliant procurement practices. The study was a case in which the focus of assessment has been the Sokoine University of Agriculture (SUA) whereas the framework for assessment was the procurement processes management spectrum. The specific objective of this particular study was hinged on assessing the level and extent of compliance with the procurement legislation, assessing the level and extent of the procurement audit in enabling SUA adhere and abide to the best procurement practices, and assessing the level and extent of the procurement audit in enabling SUA to obtain value for money (VFM).
The study focussed on the activities of procurement audit in the procurement and supply chain management spectrum of the procuring entity (PE) that is SUA in particular. The methods of data collection envisioned and used were interviews, questionnaires, participant’s own observations and documentary reviews. The study basically consider procurement practice before and after the introduction of procurement audit, and from the data collected it was observed that despite the efforts which have been provided by procurement audit in enhancing ethical and compliant procurement practises the University is still facing some challenges. It was observed that procurement officials have not been accountable enough in dealing with suppliers thus causing late payment of debts and even suppliers forced to inflate the price to cover the delays. Formation of PMU was observed to be against the Act and most of procurements done were not in the APP. It was further observed that some procurements done lack detailed specification from users thus causing deliveries not meeting the intended purpose.