Impediments to Implementation of the Procurement Audit Recommendations in the Public Sector in Tanzania: Challenges and Solutions

Abstract

The study investigates impediments that hinder the implementation of audit recommendations in the public sector and suggests suitable recommendations. The study employs a semi-structured interview method to gather data from stakeholders involved in public procurement. These stakeholders are from 51 procuring entities, which include Ministries, Departments and Agencies (MDAs), Parastatals (PAs), and Local Government Authorities (LGAs). This study sampled and interviewed a total of 51 employees. The individuals included in this group are procurement officers, accounting officers, tender board members, internal auditors, engineers, information and communication technology experts, transport officers, legal officers, and finance managers from the selected procuring firms. The data has been analyzed through the technique of content analysis. The study found that the insufficient implementation of audit recommendations in Tanzanian procuring entities is due to ineffective monitoring mechanisms for implementing the recommendations, insufficient resources needed to carry out the recommendations, and a lack of commitment among stakeholders in the organizations to implement the recommendations. The study suggests that the oversight bodies should establish an effective monitoring mechanism to ensure the implementation of the audit recommendations, the government should ensure that the procuring entities possess the resources to carry out audit recommendations. Additionally, procuring entities must demonstrate a strong commitment to executing the audit recommendations.