A thesis submitted to Mzumbe University Dar es Salaam Compus College in partial fulfillment of the Requirements for the award of Masters Degree in Procurement and Supply Chain Management of the Mzumbe University.implementation of annual procurement plan and suggesting the possible ways to overcome at the GPSA. The study was based on the following objectives; To determine employees’ perception on the practice/implementation of procurement plan in organization, to evaluate procedure/technique used by management to effect procurement plan, to determine challenges which interfered by organization management when implementing procurement plan and to assess the extent management style used to combat challenges faced implementation of procurement plan has been effective. The researcher applied case study research design and used both primary and secondary data where non-probability sampling were used and picked 47 respondents from the whole population at the GPSA. Data was collected using questionnaire interview, internet, observation and documentary review. The researcher used both qualitatively and quantitatively by the use of tables, percentages to evaluate the results. The researcher found out that there were factors affecting PP which were late request from user departments, procurable item not indicated in the budget, insufficient staff and management actions. Also found out the challenges during implementation of PP which were insufficient specification of goods/services, delay in user timeline and emergency order not included in the PP. In order to overcome the factors affecting PP the researcher recommended that ;User departments should cooperate with PMU in the whole process of procurement, User departments should determine their annual requirement based on approved budget, PMU should provide with sufficient manpower to prepare and implement the PP. PMU should provide enough time to user to user departments before submitting their annual procurement plan and the management should arrange both short term and long term training programme conducted by professional bodies on procurement matters to both PMU and user department.