PUBLIC PROCUREMENT AUDITS AND PREVENTION OF CORRUPTION A CASE

OF MBARARA DISTRICT LOCAL GOVERNMENT

BY: KAVUMA ANDREW

REG: 2020/BPSM/068/PS

A RESEARCH PROPOSAL SUBMITTED TO THE FACULTY OF BUSINESS AND

MANAGEMENT SCIENCE AT MBARARA UNIVERSITY OF SCEINCE

AND TECHINOLOGY IN PARTIAL FULFILMENT OF THE

REQUIREMENTS FOR THE AWARD OF BACHELORS

DEGREE OF PROCUREMENT AND SUPPLY

CHAIN MANAGEMENT

SUPERVISED BY:

MR: MUHWEZI ALEX

JUNE, 2023

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 CHAPTER ONE

1.1 Back ground of the study

Corruption is a global menace that affects corporate credibility and economic sustainability as
well as personal security. There is a rising admission that corruption is prevalent within the local
government systems and their procurement processes in particular. There is ample evidence
across the world that corruption hinders economic development; reduces social services; diverts
investment in infrastructure and social services and impacts the poor disproportionately AMINU,
D. B., & Ella, J. R. (2019).

It is worth to note that, corruption in public procurement is at all levels of government at all
national and sub-national levels across the world. Fazekas, M., & Blum, J. R. (2021), suggested
that decentralizing public procurement narrows the scope for corruption. The assumption to this
is that politicians and civil servants in most of the countries are more accountable to the citizens
they serve; they are more in touch with specific needs and contexts of their constituencies and
have pressure from the electorates on quality services.

Within east Africa, Uganda tops in corruption among the five countries under the East African
community (EAC), a report by Transparency International has revealed the East African Bribery
Index 2021 launched Thursday afternoon in Kampala ranks Tanzania and Kenya in second and
third positions respectively. Burundi was ranked fourth as Rwanda continues to record the best
record in fighting corruption. A total of 9,303 respondents, mainly urban based and aged
between 30 to 49 years, were sampled across the five countries in the survey conducted between
March and May last year.

Consequently, Uganda registered the highest bribery levels with a percentage value of 40.7%,
while Tanzania had 39.1%, Kenya 29.5%. Burundi, the worst ranked country last year recorded a
significantly lower index of 18.8% this year. With an aggregate index of 2.5%, Rwanda
remained the least bribery-prone country in the region. In Uganda, police remains the top most
corrupt institution followed by the judiciary, tax services and the land services sectors. Also
vulnerable are the registry and licensing services, city and district local governments in the
health and education sectors. While discussing research findings regarding public procurement
corruption and how carrying procurement audits out can reduce this in Uganda, the anti-

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corruption experts attributed the problem in Uganda mainly to inadequate political will to fight
corruption coupled with low salaries for civil servants in government. This shows that Uganda is
not making any serious strides in the fight against corruption despite having the Anti-Corruption
(Amendment) Act, 2015 (Act 21 of 2015) and therefore carrying out public procurement audits
would have a direct and significant impact on the overall economic situation of the country, and
consequently lead to savings on the already over-stretched budget. This gives credence to the
growing interest in studies related to corruption and its associated practices in public
procurement and how it can curbed down hence a reason for this study.

1.2 Problem Statement

There are claims of high corruption levels in public procurement especially in procurement of
works, award of contracts, supplier selection and supply of goods and services and this has been
attributed to lack of strong procurement rules and procedures, regulatory policies and penalties to
corrupt official in in government. PASCAL, A. N. (2022), that, the existing anti-corruption
action has only produced a mountains of words with little results in terms of positive change to
this course. Komakech, R. A. (2019) also reported manifestation of collusion between bidders
and procurement officers and non-adherence to the principle of confidentiality as breading
grounds of corruption in procurement systems in Uganda. It is in this regard therefore that the
researcher pursuits to identify solutions to this underlying problem by studying how best
carrying out of public procurement audits can curb corruption in procurement systems in Uganda
with a case of Mbarara district local government.

1.3 Purpose of the study

The major aim of the study is to investigate the relationship between public procurement audits
and corruption prevention in Uganda specifically focusing on Mbarara district local government
for the study.

1.4 Research Objectives

1. To examine the impact of public procurement audits on procurement performance in

Uganda, a case of Mbarara district local government.
2. To examine reasons for persisting corruption battles in procurement systems in Uganda
despite government interventions, case of Mbarara district local government.

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 3. To examine the role of sound procurement policies in fight against corruption in
Uganda, a case of Mbarara district local government.
1.5 Research Questions
In pursuit of solutions to the foregoing phenomenon, the research considers the following
questions:

1. What is the impact of public procurement audits on procurement performance in Uganda,

a case of Mbarara district local government?
2. Why do corruption battles persist in procurement systems in Uganda despite government
interventions, case of Mbarara district local government?
3. What is the role of sound procurement policies in fight against corruption in Uganda, a
case of Mbarara district local government?

1.6 Significance of the study

The intention of this research is to contribute to the existing body of knowledge about the state of
public procurement policy and its development, corruption tendencies and how public audits can
curb corruption in procurement institutions, whilst emphasizing inputs and transformational
processes operating in the implementation of the Ugandan public procurement policy framework
that can also help to curb the inherent corrupt practices. This research will also aim at identifying
findings that may as well be used for legislative review advocacy in the current public
procurement law and policy framework review.

1.6 Scope of the Study

1.6.1 Content scope

This research aims at seeking the opinion of stakeholders in assessing capacity of public
procurement and the extent of corruption being caused by lack of the same. The stakeholders in
question include but not limited to the Office of Public Procurement and disposal of public assets
Mbarara, office of the IGG, Public procuring entities, some Non-governmental organizations and
development partners and also suppliers and contractors where there is supplier induced
corruption in procurement.

1.6.2 Geographical scope

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The study will be carried out from Mbarara district local government which is located in
southwestern part of Uganda and the case is considered because Mbarara district is one of the
poor performing district in the region which could be affiliated to corruption and poor
procurement practices and systems in place.

1.6.3 Time scope

The research study will take a time frame of eight months that is; February to September 2023
and this period is considered because it’s the time fame for proposal writing, data collection and
review, analysis and presentation and then dissertation writing as per by the university
guidelines.

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 CHAPTER TWO

LITERATURE REVIEW

2.1 Introduction

Borges, A. F., (2021) asserts that literature review involves the systematic identification, location
and analysis of documents containing information related to the research problem. This chapter
provides the review of variables under study and the relationships that exist between different
dimensions entailing scholarly positions relating to the study objectives.

2.2 Public procurement audits

Public procurement audit is a process of evaluating the effectiveness and efficiency of a

government's procurement practices. This type of audit ensures that the procurement process is
conducted in a transparent, fair, and accountable manner, and that the procured goods, works or
services meet the required quality standards at the best value for money, Basheka, B. (2017).

According to Curry, W. S. (2022), the scope of a public procurement audit typically includes the
entire procurement cycle, from the planning phase to contract award, implementation, and
contract closeout. The audit may cover various aspects of procurement such as the procurement
strategy, market analysis, supplier selection, bid evaluation, contract management, and payment
processes.

Public procurement audits are a critical component of ensuring transparency, accountability, and
efficiency in government procurement processes. These audits are typically conducted by
independent auditors to assess compliance with procurement laws, regulations, policies, and
procedures (Rustiarini, N. W., Nurkholis, N., & Andayani, W. 2019).

Al-Hawatmeh, O. M. (2018), the International Organization of Supreme Audit Institutions

(INTOSAI) has developed a set of standards for auditing public procurement. These standards,
known as ISSAI, provide guidance on the principles and practices of auditing public
procurement. ISSAI 5110 provides guidance on auditing procurement processes.

The Organisation for Economic Cooperation and Development (OEDC) estimated the value of
the government procurement market to be US$2,000 billion in 1998, which was equivalent to 7%
of world gross domestic product (GDP) and 30% of world merchandise trade (Organisation for

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Economic Cooperation and Development, 2002, p. 8). It has been estimated that between US$30
to US$43 billion could be available in the procurement marketplace in Sub-Saharan Africa
(Wittig, 1999, p. 8). Most industrialised countries spend at least 10% of their GDP on public
procurement (Trionfetti, 2003, p. 224).

Consequently, developed and developing countries have need for a well-functioning public
procurement system. This is particularly true for developing countries, where procurement
usually accounts for a high proportion of total expenditure, e.g., 40% in Malawi and 70% in
Uganda, compared with a global average of 12-20% (Development Assistance Committee, 2005,
p. 18).In most developed countries, public procurement takes place within a framework of
international obligations, such as the World Trade Organisation’s Agreement on Government
Procurement or the Procurement Directives made under regional agreements such as the
European Union or the North America Free Trade Agreement. Public procurement in most
developing countries does not have to meet these international requirements. Consequently, the
pressure to reform may not have been as strong and some developing countries retained a
procurement system that differed little from that which was in place during colonial times.

However, in recent years, the impetus for reform has increased, partly in consequence of
requirements set by the World Bank and other donor organisations as conditions for providing
development aid but principally because the inefficiencies of the unreformed systems have
become self-evident (Clinton, C., & Sridhar, D. L. (2017). Most donors consider that a well-
functioning procurement system is an essential requirement if their funds are to be used
effectively to promote development, Basheka, B. C. (2021). Where such a system is not provided
by the host country, donors may insist on using their own procedures. There has been a trend in
recent years for using national systems where these are suitable, through multi-donor budget
support programmes (Johnson, W. 2018). As most developing countries prefer the flexibility that
comes with receiving development aid through budget support, they have an incentive to reform
their public procurement and financial management systems.

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2.3 Impact of public procurement audits on procurement performance

Corruption among government procurement officials in developing countries has been linked to
a weak enforcement of the rule of law Chikwere, G. U., Dzandu, S. S., & Dza, M. (2019). In
countries with complaint and review mechanisms, bidders are allowed to verify whether the
procurement processes conform to the prescribed procedures. The possibility of review is also a
strong incentive for procurement officials to abide by the rules, Dávid-Barrett, E., & Fazekas, M.
(2020). Public entities might choose to implement ineffective compliance systems if legal
violations may be profitable in cases where the legal system under-enforces, either because
penalties are set too low or because detection is imperfect or ineffective. Gunningham and
Kagan, (2015) argue that the threat of legal sanctions is essential to regulatory compliance and
that enforcement action has a cumulative effect on the consciousness of regulated organizations,
and it reminds PEs and individuals that violators will be punished and to check their own
compliance programs.

Empirical literature

(Kinyanjui, J. N. (2017) suggest public audits as the ideal strategy of monitoring allocation, use
and sustainability of funds allocated through the devolved funds. Such audits should aim at
ensuring compliance with the International Public Sector Accounting principles, safeguard
public assets and provide assurance to the stakeholders who include government agencies,
general public, policy makers, donors and stakeholders, Atuilik, W. A., & Salia, H. (2019).

Public audits add value not merely by analyzing and reporting what has happened after the event
but also by being forward looking, identifying lessons to be learnt and disseminating good
practice (Atuilik, W. A., & Salia, H. (2019). Moreover public audits have direct and positive
influence on the way organizations and people in the public service discharge their
responsibilities (Muchelule, Y. W. 2018). Matunga, D. A. (2023) contrasts internal and external
public audits by defining internal public audits as continuous auditing by parties within the
organization where the Public Internal Auditor General is involved as opposed to the external
auditing that involves conduct of the audit by independent consultants. Internal audits within
public entities help to promote better management and decision-taking, and thus a more effective
use of taxpayers’ resources, and play an important role in the corporate governance arrangements
of public entities (Bitesigirwe, K. S. 2019). In Kenya, public external audits are conducted by the

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Kenya National Audit Office (KENAO), which derives its mandate from the constitution and is
further governed by the Public Audit Act of 2003 (Rubea, H. 2014).

Gachoka, P. M. (2016) considers public audits as important links in the chain of accountability as
they strengthen accountability, both upwards to the elected or appointed members who provide
resources, and outwards to the consumers and beneficiaries, taxpayers and the wider community
at large. PPDA (2005); Kugelman, M., & Husain, I. (2018) document that the area where public
audits are needed most are in the procurement of state resources since public resources are scarce
and the process is political, technical and highly imperative. An open, transparent and non-
discriminatory procurement process is thus the best tool to reduce corrupion as it optimizes
competition among suppliers (WANJIRU, N. J. 2018). This openness and equality can only be
achieved if there is effective audit of the process.

The gist of public procurement audits is to ensure that public funds are expended for their
intended purpose, and with a view to maximizing value received by the public purchaser,
ensuring that proper and accountable systems are in place and adhered to, and identifying any
weaknesses in procurement (Nagel, D. 2017) and as such public procurement audits ought to be
adequately sensitive to procurement related issues, Wontner, K. L., Walker, H., Harris, I., &
Lynch, J. (2020). The elaborate process of public procurement audit includes a bid process audit,
contract audit, bid award audit, contract award audit, performance audit and disposal audit Ozor,
N., & Nyambane, A. (2020).

Kinyanjui, J. N. (2017) concur that a public audit is considered effective if it accomplishes the
intended results of fostering good governance and effective accountability in the management of
public resources timely, with minimal cost, generate quality reports (showing control gaps and
how to address them), prevents corruption and embraces the use of information and
communication technology. An appropriate regulatory system is required to enhance
transparency and non-discriminatory in the application of public resources and also to provide
framework for audit activities (Wambui, K. C. (2015). According to Lassou, P. J. C., et al
(2023), an auditor needs to have certain attributes and qualifications in order to perform effective
public procurement audits.

According to the Accountant’s Act (2008), the desirable qualities of an auditor are; nominal
qualifications, experience, communications skills, experience and ICT skills. Manasseh (2007)

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views audits as a technical task which required the application of scientific concepts to achieve
effective results. Some of these concepts applicable to auditors are; audit sampling, risk
considerations, compliance with the audit law and the use of IT in auditing (Kalemeera, J. M.
(2018). The success of an audit depends on the conduct of the client. Such conduct determines
the organization structure, organization culture, extent of adoption of ICT, organizational values,
the internal control system in place and the quality of record keeping (Juma, A. M. (2013).

2.4 Reasons for persisting corruption battles in procurement systems

Corruption is a global menace that affects corporate credibility and economic sustainability as
well as personal security. There is a rising admission that corruption is prevalent within the
construction industry and the procurement process in particular. There is ample evidence across
the world that corruption hinders economic development; reduces social services; diverts
investment in infrastructure and social services and impacts the poor disproportionately
(Giannakis, M., & Papadopoulos, T. 2016). Several studies have exposed considerable
inefficiencies in the procurement process and concludes that value for money is not achieved in
the procurement of public infrastructure as a result of corruption (Babatunde, S. O., et al (2015).
The UN Convention against Corruption (UNCAC) makes provision for procurement as part of
its ‘preventive measures’ program. Its text includes an article setting mandatory minimum
standards for procurement requiring systems to be based on transparency; competition; and
objective criteria in decision making and effective inter alia in preventing corruption.

According to Ebekozien, A. (2019), there is evidence of corruption at all levels in procurement.

These include proprietary information infringements and ‘stealing of drawings during the design
stage; collusive bidding during the tendering stage; cash inducements (bribery) for over valuing
work performed during the site operation stage; negligence in the form of poor quality
documentations and fraudulent conduct, such as covering up poor workmanship during site
operations. Lakhani, N. (2020) reported that the construction industry is consistently ranked as
one of the most corrupt; the payment of large amount of money for the purposes of gaining or
altering contracts and circumventing regulations.

A survey by Multilateral Development Banks (MDBs, 2002), indicated that procurement

accounted for over 18 per cent of the World’s Gross Domestic Product (GDP) representing
US$5.8million (Auril, 2015). However it is estimated that US$400billion changes hands through

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corruption in public sector procurement. Reports indicate that corruption in sub-Saharan Africa
is estimated around 70 percent of public procurement contracts. This inflates contract cost by
about 20-30 per cent (Hamoonga, M. 2018). A World Bank survey, reports that cost of
corruption is estimated at about US$148billion per annum in Africa (World Bank, 2003).

Public Procurement corruption can be classified to include: supplier induced corruption as a

result of stringent competition for government contracts; public official induced corruption
through creating bureaucratic hurdles that would necessitate seeking faster services it may
also be politically induced corruption where contractors with political connections receive
favors for fear of political perception. (Bekele, O., Kedir, M., & Karafo, A. 2020)

As governments respond to demands to become more efficient, public procurement practitioners

are now expected to focus primarily on the strategy aspects of public procurement and less on
routine transactions (Guarnieri, P., & Gomes, R. C. 2019). They further mention that external
demands are those of transparency, integrity accountability and exemplary behavior because a
government is expected to set an example, not only in terms of ethical standards, but also in
terms of efficiency and effectiveness of their own operations. Public procurement is often in the
media for these particular reasons.

Fraud and corruption are a dominant feature in many countries’ public domain. Those countries
who have overcome procurement hurdles by introducing various reforms to their procurement
systems still often find themselves in the media binoculars for projects being late, over budget, or
not delivering to a specified standard. Attracting the attention of the Fourth Estate clearly sets
out the importance of public sector procurement in the eyes of the public and is therefore on
many a political agenda globally (Obwegeser, N., & Müller, S. D. 2018). Patrucco, A. S.,
Luzzini, D., & Ronchi, S. (2017) mentions that public procurement has become much more
complex than ever before. Thereby requiring asking public procurement practitioners to deal
with a broad range of issues such as; balancing the dynamic tension between (a) competing
socioeconomic objectives (b) national economic interest, and (c) competition as required by
regional and international trade requirements.

Whereas to a large degree, private organizations are permitted to invoke whatever criteria they
like and may also use whatever control procedures they see fit to govern the outflow of money to
suppliers, the public sector operates under the constraints of having to behave rationally and

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fairly, as good custodians of public money (Thomas, 1999) as cited by New et al,..2002, Tarpin,
1989 as cited by New et al.., 2002).

Vörösmarty, G., & Tátrai, T. (2019) mentions that, as in the external demands that face public
procurement, internal demands in a public organization also differ from those of the private
procurement organization. Public organization have different goals at the material time of
procurement some of which may be in conflict. For example, demand for a good sewage systems
versus road works. Public organizations, also have political goals, World Health Organization.
Thus an official may have been elected on a platform of those particular goals. Clearly
stakeholders in public procurement are many: citizens, the electorate, elected officials,
management, and procurement officials all of which have different objectives and agenda. Whilst
public procurement buys goods or services for themselves, they are also buying for the citizen
that they are expected to serve. Fourie, D., & Malan, C. (2020) the suppliers in their case are also
citizens, tax payers and the electorate. Public procurement is budget driven, that is, the budget
determines what can and cannot be procured.

Such budgets are open and the public, from which suppliers are sourced have access to
departmental budgets, thus changing supplier-buyer relationships drastically from private
procurement, Pitkänen, R. (2017). The demands on the process of public procurement fit very
tightly within strict limits that are imposed by legal procedures and legislation, for example EU
Rules or local political choices. However, the same sector itself is also to a large extent, the
policy makers in this case and determines the rules and regulations in which it has to operate.
Given these differences it seems justified to state that public sector procurement is more complex
than private sector procurement (Patrucco, A. S., Luzzini, D., & Ronchi, S. (2017). Constantino
et al (2012) too states that although government and private procurement share the same purpose
of sourcing suppliers at the cheapest price and at an acceptable quality several differences can be
found between the two, one of which being that, government administers money that belong to
all.

Procurement may have more of a strategic character in the private sector than in the public sector
argues S BC, B., & CJ, A. (2021), and it is the difference in the tactical and strategic role of
procurement that is attributable to the difference between public and private procurement.
Rutkowski, C. J., Eboch, K., Carr, A., & Greer, B. M. (2022) mentions that public procurement

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practitioners are told by their private sector peers to be more proactive to add value, however
practitioners are required first to add value, however, tradition has decreed that public sector
practitioners are required first and foremost to satisfy the complex accountability process of
the government. Patrucco, A. S., Walker, H., Luzzini, D., & Ronchi, S. (2019), further states that
at the procurement policy level there is clearly a fundamental and accepted difference between
private and public procurement due to public procurement sitting within legislative
administrative and individual frameworks set by politicians.

Public procurement objectives not only differ from private procurement but also within itself
there are different public procurement systems and therefore different procurement objectives.
The significance and existence of different objectives depends on the nature of the system itself;
how these objectives relate to one another, the impact each has on the other, and the priority of
each, play an important part in identifying the system approach to procurement (Harbour, J. L.
(2017).

The design, application and interpretation of legal and regulatory rules directly impacts the
implementation of the objectives of public procurement. Knowing the characteristics of the
system, as mentioned above and exercising the discretion that exists within the rules is crucial in
order to reduce the occurrence of problems that may occur and the impact of such problems. The
manner in which problems are addressed also can differ. This can be due to the culture of the
organization or the society in which the system occurs, if levels of corruption are relatively high,
or if an environmental issue is culturally favored this with impact the vigorous with which each
problem is tackled. This same theory is applied to how systems address objective when
significant and priorities are similar. Society and the culture of the organization dictate how these
objective can be reached and therefore they cannot be universal, Podgorodnichenko, N., Edgar,
F., & McAndrew, I. (2020).

The differences between public procurement systems and the private sectors’, also have an
impact on the procurement approach. In certain cases, the efficiency of the procurement may be
compromised in order to adhere to rigid rules, which help achieve the systems priority objective,
for example, accountability. By altering the approach to allow for the prioritized objective the
active procurement cycle is altered and what may be seen as inefficient and loss of value to one

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system may actually be prominent in achieving the prioritized objectives in another (Uusberg,
A.,2019).

2.5 Role of sound procurement policies in fight against corruption

A procurement system must have clear policies, which may vary according to different
economic, social and political environments. For example, a procurement system within
government with an ailing economy, under-privileged groups, environmental degradation or
corruption, may focus more on economic development or stabilization, procurement policy,
sustainability or transparency, respectively (Buheji, M., et al (2020). In some countries, where
the dominant political concern is principles of transparency, equity and fair dealing, public
procurement is managed through an extensive regulatory framework, where the framework
regulations micromanage the steps throughout the procurement process. This highly regulated
procurement environment, according to Thomasson, A., & Hettne, J. (2021), is designed to
minimize discretion in circumstances to be considered as high risk from unwarranted influence.
Thus the prescriptive approach is almost exclusively adopted in developing countries where
officials have minimal procurement skills and also to minimize corruption. However, Guarnieri,
P., & Gomes, R. C. (2019) mentions that when government agencies are restricted to uniform
and routine standards, it limits creativity and innovation. Tremblay, P., & Boyle, A. (2018) also
comments that there is indeed a penalty for highly prescriptive, inflexible frameworks,
immediately generating tensions with performance and efficiency.

An attempt to standardize procurement frameworks is the Modell Law on Procurement of Goods,

Construction and Services has been developed by the United Nations Commission on
International Trade Law (UNCITRAL). As international trade rules and regulations entered into
force and came to dominate the global arena, important milestones were reached: by the mid-
1990s.The 1994 UNCITRAL Model Law on Procurement of Goods, Construction and Services
and the 1994 World Trade Organization’s (WTO) Agreement on Government Procurement
(AGP)were both put into place (De La Harpe, S. 2015). Whilst global efforts towards opening
up public procurement markets is not a new phenomenon, the Model Law has the dual purpose
of assisting countries in the need from improved public procurement policies and assist them in
removing obstacles to international trade (Ssennoga, 2016). Although free trade may somewhat
restrain government freedom to use procurement as a policy tool, there are numerous arguments

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that can be raised in favor of procurement as a policy tool that proves useful, effective and
valuable for the implementation of social policies and one which should not be denied to
governments without convincing justification. This is providing the use of procurement as a
policy tool has measurable targets, the processes used are verifiable, auditable and transparent
(Arrowsmith 1995, as cited by Bemelmans-Videc, M. L., Rist, R. C., & Vedung, E. (2017).

Public procurement is an indispensable economic activity for good governance, comments Thai,
K. V. (2017). Governments, multilateral funding institutions and international aid organisations
implement their development assistance aimed at fighting disease, reducing poverty and
fostering economic and social development. In this process they generate business opportunities
worth billions of dollars for trade and industry, as experienced in Libya during the 2011 conflict
and post-conflict donor funding (D’yakonova, I., 2020).

Khan, W. A., Jawaid, S. T., & Arif, I. (2018) continues to explain further that government
resources, the majority of which are from taxes, must be allocated and used efficiently in the
procurement process, although, in the case of some African countries like Nigeria, Angola,
Libya, their vast majority of government resources are from the extractive industry revenues,
i.e.., oil and gas. Nonetheless, governments, which are creating a fine-tuned procurement process
show good governance, one of the basic codes of conduct as identified by Pistilli, G., et al.
(2023). Good governance is reflected in the adequate use of the government’s limited resources
in providing the best value for money services and goods for the public.

Another basic code of conduct identified by Ambe, I. M. (2016) is economy and efficiency.
Procurement policy dictates that value for money is a priority in all agencies’ procurement
processes. Value for Money does not simply refer to price, as this is rarely exclusively a sign of
value, but an efficient comparison of cost, benefits and options which can allow buyers to choose
the best value for money in public goods and services.

The degree of transparency also helps determine the effectiveness of a public procurement
system. Transparency in the context refers to the ability of all interested participants to know and
understand the actual means and processes by which contracts are awarded and managed by the
concerned procurement entity (Gardner, T. A., et al 2019). Transparency is a central
characteristic of a sound and efficient public procurement system and characterized by: Well-
defined regulations and procedures open to public scrutiny, Clear standardized tender

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documents, bidding and tender documents containing complete information and Equal
opportunity for al in the bidding process.

Tremblay, P., & Boyle, A. (2018) argues, however, that developing countries face a problem in
opening up procurement markets to all suppliers, irrespective of their country of origin, even
though the benefit of opening up is that it enhances competitiveness, which ultimately leads to
efficient use of public resource. Developing countries who may discriminate against foreign
firms are motivated by the desire to achieve benefits such as stimulating industry, fostering
underdeveloped regions and job creation (Pop, G., & Connon, D. 2020). Various countries have
procurement policies that are intended to protect national sovereignty and, although desirable as
this may seem to developing nations, it also has serious implications as far as free trade is
concerned.

Ambaw, B. A. (2017) argues that developing nations are somewhat at a disadvantages: this is
due to the fact developed nations have the capacity to bid in developing countries whilst
developing countries lack the capacity to bid in the international procurement market due to lack
of expertise and poor production quality, hence deeming them to be uncompetitive. Developing
countries may indeed benefit from free procurement markets, however sovereign nations are
only willing to accept foreign competition in procurement markets if they are convinced that
benefits outweighs the loss of power to utilize public procurement as a means towards promoting
domestic policies (Hines, C. 2013).

The vast importance of government procurement has been enhanced by the increased importance
of public infrastructure investment and other procurement activities as an aspect of world
economic activity in the context of the recent economic crisis (De Marchi, V., & Alford, M.
2022). Also relevant is an increasing recognition, both in scholarly writing and in public policy
formulation, of the role of governance mechanism, i.e., the rules and institutions that establish
the framework for the operation of markets as an underpinning principle of long term economic
growth and prosperity (Basheka, B. C. (2012).

Cernat, L., & Kutlina-Dimitrova, Z. (2015) states that it usually recognized that discriminatory
procurement favoring domestic suppliers constitutes a barrier to trade and international
competition. Opaque tendering process and poor governance tend to discourage potential bids
from both domestic and international firms, often leaving governments depend on a small group

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of insider firms, and this according to Križić, I. (2021), often leads to governments paying more
for less. Morlino, E. (2019) has identified impediments to unilateral reform of domestic
procurement; deeply vested interests and lack of political will, scarcity of technical capacity, and
complexity of issues involved. Bradford, A., & Buthe, T. (2015) notes that an alternative for
improving procurement practices is in context of an international trade agreement.

It is impossible, argues Hudon, P. A., Dumas, P., & Garzón, C. (2021), to develop a
comprehensive framework for the understanding, analysis or management of public
management, which is independent of its political context. Siddaway, A. P., Wood, A. M., &
Hedges, L. V. (2019) questions the notion of best practice, stating that best practice is looked as
being the best in the specific field. Systems and processes that are clearly defined, achievable
and put in place will provide an overall procurement process that is fit for an organizations
requirements.

According to PPDA (2005) an appropriate regulatory system is required to enhance transparency

and non-discriminatory in order to achieve value for money. The law establishes the procurement
methods to be applied, advertising rules and time limits, the content of tender documents and
technical specifications, tender evaluation and award criteria, procedures for submission, receipt
and opening of tenders, and the complaints system structure and sequence (PPDA, 2007).
Laswai, S. (2020) points out that regulations lays the foundation for separation of powers
between institutions managing public procurement and those checking on compliance.
According to Mrope, N. P. (2018), auditors examine procurement transactions and documents,
pursuant to the appointment terms and in compliance with relevant statutory requirements.
Availability of sound legal framework offers boundaries and benchmarks against which audit is
conducted objectively.

The main laws applied in the conduct of public audits in Uganda include the Public Audit Act
(effective 2003), Public Internal Audit Act (effective 2003), the CDF Act (effective 2007),
Public Procurement and Disposal Act (2006). Other laws applicable include CDF Act (effective
2003 and amended in 2007), Supplies Management Practitioners Act (effective 2007),
Accountants Act (effective 2008) and Financial Management Act (effective 2004). The use of so
many laws hinders compliance and effectiveness of the audits (Bedasso, T. B., & Asfaw, B.
2020).

17
Abiodun, E. A. (2020) views audits as specialized tasks that must be executed scientifically to
achieve the desired effects. Key issues in the consideration of audit technical factors include; the
methodology used, audit sampling, risk considerations, compliance with the audit law and the
use of IT in auditing (Juma, A. M. 2013). The technical factors give the auditors a reference
point, provide them with risk assessment tools and ensure that the audit is executed in a
methodical way to achieve the audit specific outcomes. More specifically, Alm, J. (2021) argues
that the technical factors should lead to; compliance with the law, better risk assessment, cost
effective audits and better use of the technology.

18
 CHAPTER THREE

RESEARCH METHODOLOGY

3.1. Introduction

This chapter provides a discussion of the research methodology which will be used in this study.
It discusses effective approaches equipped throughout the research process and structured into
description of the study area, research design, target population, method of data collection and
research instruments, reliability test, data analysis techniques including the model specification
and ethical consideration. This is important in ensuring that the study addresses the set objectives
and in turn answer the research questions on which it will find.

3.2 Research design

A descriptive survey design will be used in this research. Orodho (2003) and Kothari (2004)
define a descriptive study design as a design intended to correctly define the features of person,
position or group. Descriptive research includes quantitative and qualitative data collection and
analysis as an approach to describing various phenomenon. In this research, quantitative
approach will be used to collect quantitative data through closed-ended questionnaires which are
used to gather knowledge and opinion on impact of public procurement audits on prevention of
corruption in Mbarara district local government.

3.3. Research approach

The research approach is both qualitative and quantitative in nature which means it involves
describing how public procurement audits prevent corruption in local governments. The study
seeks to ask the target population questions about their opinions on public procurement audit and
its effect on prevention of corruption in local government. The study merely describes what
people say, think and do about the effect of public procurement audit on prevention of corruption
in local government.

19
3.4. Population and Sample

3.4.1 Population of the study

According to Kombo & Tromp (2006) population is a group of individuals, objects or items from
which samples are taken for measurement. The population of this research constitutes
administration and staff at Mbarara district local government that is; (Sourcing department,
Sourcing Contract Department, Logistics Department and Supply Strategy, relation Department
and other related departments at the district). Total population of 80 staff and administrators will
be targeted for the study. From Sourcing department 22, from Sourcing Contract Department
7, 31 from Logistics Department and 20 from Supply Relation and other related department
will be focused on as the target population of the study. The above total population in supply
chain Division head quarter Staff and administration will be included for this study based on the
predefined scope of Mbarara district local government.

3.4.2. Sampling Methods

Sampling Procedures and Techniques: The study will use the probability sampling techniques.
Stanley (2013) defines simple random sampling as a probability sampling whereby all members
in a population have equal chance of being selected to form a sample. Simple random sampling
approach is suitable for this study because of its advantages like minimization of bias results,
improved liability and validity of data from respondents who represent the population. This
implies that all participants in the study population will have equal chance of being selected.
Therefore, the study will use simple random sampling technique from total population of the
study at Mbarara district local government to distribute the questioners and collect necessary
survey data.

3.4 Sample Size Determination

The sample size will be arrived at using Krejcie and Morgan table (1970) for sample size
determination as shown in table 3.1

20
Table 3.1: Study Population, Sample size, and Sampling Techniques

Category of respondents Study Population Sample size Sampling

Techniques
Administrators 15 10 Purposive
Employee staff 65 56 Simple random
sampling
Total 80 66

Source: Krejcie and Morgan table (1970) and adopted by Researcher (2023)

The study will consider 66 staff and administration of Mbarara district local government that will
be given questionnaires at their work place to obtain primary data which will help to generate the
desired quantitative data and this is because it reduces time and research costs.

3.4 Sampling Techniques

The sampling techniques provide information required about the selection of the samples. It also
provides a detailed foundation where the research sample can be drawn, and for a population that
is enough for a high quality selection of the participants (Lewis and Ritchie, 2003). The
researcher will employ purposive sampling techniques to select the samples from the population.
Purposive sampling technique is expected to offer logic and power in selecting information rich
cases for an in-depth study. All the respondents to be selected (district employees in the
procurement department, district administrators and district departmental heads) will be
purposively selected for their knowledge, experience and expertise in procurement practices at
the district. The above group is expected to have reliable knowledge that influences a rational
study based on results and valid content. Simple random sampling will also be used to limit on
the level of biasness of purposive sampling. This process involves numbers being allocated, and
written on small pieces of paper, shuffled and randomly picked by respondents until all the
required respondents are covered.

3.5 Sources of Data

Both primary and secondary data will be used in collecting study data. Primary data will be
gathered from the selected study respondents at Mbarara District Local Government
headquarters who are assumed to give firsthand information on the subject under study.

21
Secondary data will be got from sources like; annual district reports, journals, articles, internet,
magazines, newspapers and books related to the subject of the study; these will be consulted at
length to extract the information required to support the findings to be got from the study
respondents.

3.6 Data Collection Instruments

Data collection determines the degree to which the entire research efforts depict the real picture
of the existence of the research problem. It is through this process of data collection that the
researcher will obtain first-hand information from various sources that experience the problem.
The following instruments will be used in gathering information needed in this study;

3.6.1 The Questionnaire

The questionnaire is defined as a set of questions which are usually arranged systematically and
logically to achieve specific research objectives. The questionnaire forms the major data
collection instrument for this study. In this study, self-administered questionnaires that is, close
ended questionnaires will be formed and distributed to all selected study respondents.
Respondents will be required to give their own rating on described statements depicting their
level of either agreement or disagreement on stated aspects. The Linkert scale ranging from
‘strongly agree’ to ‘strongly disagree’ (SA = Strongly Agree, A =Agree, UD= Undecided,
DA=Disagree, SA=Strongly Disagree will be used.

3.6.2 Interview Guide

Mbaga (2010), described interview as conversation between the interviewer and the respondents.
They explained that it helps the researcher to continue, eliciting certain information from the
respondents. The researcher will employ an in-depth interview with the identified respondents
especially those who would have failed to make their responses by a questionnaire due to
varying reasons like tight work schedules.

3.7. Data analysis method

The data will be prepared using SPSS-25 software before it is analyzed. Editing will be done to
ensure that the data is properly entered and imported. Descriptive data analysis will be applied
using tables, frequency distribution, and percentage distribution. The reason for this type of
approach is to describe the effect of public procurement audits on prevention of corruption. The

22
data to be collected from questionnaires will be analyzed by using tabulation, frequency
distribution, and percentage distribution and will be interpreted according to their types
especially for the personal demographic parts. The study will include both dependent and
independent variables. The relationship between the study variables will be measured using
SPSS-25 software based on collected data.

3.9. Data quality (reliability and validity,)

3.9.1 Reliability

According to (Ang, 2014), reliability refers to the degree to which measures are free from errors
and therefore yield consistent results. In this study, reliability is going to be ascertained through
the use of two indices, namely, Cronbach's alpha value and the composite reliability value. Both
Cronbach's alpha and composite thresholds should be equal to or greater than 0.7, as
recommended by (Hair et al., 2006).

3.9.2 Validity

According to (Scholtes et al., 2011), validity is the degree to which the instrument measures the
construct it purports to measure. There are two measurement properties in validity, namely,
content validity and construct validity. Content validity will be ascertained through a pilot study
and the review of the questionnaire items by a panel of experts in supply chain management at
Mbarara district local government. To achieve Content validity, questionnaires will include a
variety of questions on the knowledge of the key informant groups about combat ration supply
chain effectiveness in response to the operational performance improvement. Construct validity
refers to the capacity to generalise findings and develop inferences from the sample to the study
population. Construct validity is going to be determined by using item-to-total correlation values
and item loading values (standardized regression weights) and their discriminant validity will be
determined by the correlation matrix.

3.10. Ethical considerations

According to Denscombe (2012) the principles of research of no harm to the respondents,
consent of the respondent, respect of privacy and use of suitable research methods will be
observed.

23
The study will involve primary data collection from individuals at Mbarara district local
government and a permission letter will be requested from MUST to do the study and confirm to
the respondents that data collected is purely for academic purposes. Consent of the respondents
at Mbarara district local government will be obtained before interviews are conducted using
telephone calls and face-to-face meetings as the researcher assures the respondents of
confidentiality of answers by not mentioning their names but codes shall be assigned to
questionnaires. To ensure confidentiality and privacy, subjects must be informed of the
precautions that will be taken to protect the confidentiality of the data and be informed of the
parties who will or may have access for example my supervisor as assigned by the administrator
in this case. This will allow subjects to decide about the adequacy of the protections and the
acceptability of the possible release of private information to the interested parties.

24
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