Procurement Process Audits and Procurement Performance in Mubende district Local Government , Uganda

Abstract

The study examined the relationship between procurement process audit and procurement performance in Mubende District Local Government. Specifically, the study examined the relationship between pre-contract auditing, contract execution audits and post contract execution audits and procurement performance in Mubende District Local Government. A cross-sectional survey design using qualitative and quantitative approaches was adopted. The study was carried out on a target population of 78 respondents consisting of Accounting Officer, Procurement and Disposal Unit-PDU, Contracts committee, User Department in Mubende District Local government. The study found a positive significant relationship between pre-contract audits and procurement performance in Mubende District Local Government (r = 0.345** and significance p = 0.009) and it was a significant predictor of procurement performance (β=0.301, t = 2.605, p= 0.012). There was a positive significant relationship between contract execution audits and procurement performance in Mubende District Local Government (r = 0.320* and significance p = 0.015) and it was the least significant predictor of procurement performance (β=0.244, t = 2.115, p= 0.039). The study found a positive significant relationship between post contract performance audits and procurement performance in Mubende District Local Government (r = 0. r = 0.379** and significance p = 0.004) and it was the most significant predictor of the variance in procurement performance (β=0.372, t = 3.292, p=002). The study concluded that the procurement performance depends on the professional guidance provided by the procurement audits on how the pre-contract, contract execution, and post contract performance should be strengthened to enhance pre-contract process compliance. To enhance procurement performance in local governments, the study recommends that the PPDA authority in its audit scope and report should always include recommendations on; specifications development; bid documents and methods to in the local government at the bidding process; contract monitoring Key Performance Indicators-KPIs, contract performance reports, contract conflict/dispute management, and termination of non-performing contracts for contract monitoring. The audits should also provide guidance on vendor appraisal aspects of time performance and post contract quality vendor appraisals at contract closure.