Abstract

This study sought to ascertain the degree and nature of violations of Ghana's Public Procurement Act (Act 663) 2003 as captured in the Auditors-General's reports after a decade of its implementation. This longitudinally exploratory study relied on secondary data - data extracted from the Auditors-General's reports spanning 2004 to 2013. It was then analysed using MS Excel. The study revealed that uncompetitive tendering, sole sourcing without the approval of the appropriate Tender Review Boards constituted the most violated sections of the law respectively. Another important finding was that the Ministries of Education, Health and Local Government and Rural Development were the three top violators of the law over the period.

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