Faculty of Economics and Management Sciences (FEMS)

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Browsing Faculty of Economics and Management Sciences (FEMS) by Author "Aijuka, Jacob"

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    Procurement Auditing and Service Delivery in Procuring Entities in Uganda: A Case Study of Kabale Regional Referral Hospital.
    (Kabale University, 2024) Aijuka, Jacob
    The study investigated the impact of public procurement auditing on service delivery in procuring entities in Uganda, with Kabale Regional Referral Hospital as a case study. The research was guided by three objectives: to determine the extent to which bid preparatory process auditing influences service delivery at Kabale Regional Referral Hospital, to assess how contract execution auditing affects service delivery, and to examine the influence of contract completion auditing on service delivery at the hospital. The study targeted a population of 59 respondents, including 1 in-charge, 2 human resource officers, 2 procurement officers, and 54 staff members. Both simple random and purposive sampling techniques were employed to identify the sample size. Data collection methods included questionnaires, observation, and interviews. The collected data was edited, coded, entered into a computer, and analyzed using Excel, with results presented in tables. The study found that 100% of respondents agreed that bid preparatory process auditing influences service delivery at Kabale Regional Referral Hospital. Key factors included frequent audits, increased penalties leading to improved service delivery, opportunities for criminality and corruption, the critical role of auditors in shaping contract terms, the importance of audits and legal threats for regulatory compliance, and the lack of annual procurement plans as a major factor driving up procurement costs. The findings also revealed that contract execution auditing affects service delivery by highlighting the importance of procurement contracts in maintaining contract records. Issues such as the lack of data collection and record-keeping by state organs hinder effective monitoring and transparency in the tendering process. Repeatedly abandoned projects due to poor monitoring and auditing, and the necessity of preparing checklists to regularly monitor contractors, were also identified. Regarding contract completion auditing, respondents indicated that it influences service delivery by emphasizing the final phase of procurement evaluation, discouraging dubious management practices, and considering the relationship between service delivery, audit and inspection, and efficiency programs in local government. The researcher concluded that contract completion auditing significantly influences service delivery at Kabale Regional Referral Hospital.