The Effects of Auditing Duration and Enforcement Mechanisms for Procurement Performance in Tanzania

Abstract

This study aimed to examine the effects of auditing duration and the enforcement mechanisms on procurement performance in Tanzania. The study adopted a cross-sectional research design. Both probability and non-probability sampling techniques were employed to obtain a sample size of 132 respondents drawn from four (4) Local Government Authorities (LGAs). Data were collected through questionnaires, supplemented by a documentary review and interviews. Data were analyzed qualitatively using content analysis and quantitatively using descriptive and multiple regression analysis. Findings show that the time allowed to audited entities to respond to audit queries was not enough, the enforcement mechanism is inefficient in reporting procurement misconduct, and infrequent monitoring through auditing by the Public Procurement Regulatory Authority (PPRA) to public entities. This study is limited in terms of scope as it covered four (4) LGAs, thus, facing the challenge of findings be used to generalize to all 184 LGAs in Tanzania. Auditors should be given enough time to audit the assigned Procuring entities, while auditees should be given enough time to respond to queries raised by auditors. On the other hand, enforcement organs should make sure that all audit recommendations are implemented as they were recommended by auditors timely.