Procurement Audit on Organizational Service Delivery in Uganda

Abstract

The researcher was interested in investigating the impact of procurement audits on organizational service delivery in Uganda. The article revealed that the government must enhance its procurement audit procedures to facilitate the efficient use of resources by public bodies and to support democratic governments. This can be achieved by promoting accountability and transparency, which can enhance operations and decision-making. All work in government bodies must ensure that goods and services, including works, are based on value for money, with due regard to propriety and regularity. Value for money does not aim to achieve the lowest initial price, but rather to satisfy the demands of stakeholders. On this note, the study calls for the government to establish systems and procedures for quality assurance, especially for auditors. Government officials should document and adhere to the budget and timetable. Government officials should monitor progress towards these targets. The audit manager and audit committee management should take responsibility for completing procurement audits within budget and on time. The design of quality control procedures should guarantee that all audits adhere to relevant standards and policies without any deviation. Keywords: Audit, Government, Organizational service, Procurement, Service delivery