Public Expenditure Management Research Articles

The Design of a Strategic Platform for the Smart Supervision of Public Expenditure for Colombia in the Context of Society 5.0

The overarching vision of Society 5.0 seeks to integrate technology to enhance quality of life and address social issues, with the primary goal of creating human-centered communities, which nowadays represent the inhabitants of smart cities. In this context, this work addresses the design of a modular strategic platform for the smart supervision of public expenditure, to be used by the Directorate of Information, Analysis, and Immediate Reaction (DIARI) of the General Comptroller of the Republic (CGR) of Colombia as a significant contribution towards the country’s transition into Society 5.0. The design was performed by conducting a detailed literature review on fiscal control; performing a comprehensive analysis of the legal, organizational, and technological aspects of the country and the CGR; and developing six functional modules focused on topics such as continuous learning, strategic decision making, distinctive value, strategic achievements, capacity building, and organization, within a three-year implementation plan, through a participatory approach. This plan aims to integrate the platform to enable real-time monitoring, early detection of irregularities, and increased transparency in the management of data and public resources; since the start of the operation of the strategic platform in 2024, the DIARI increased the number of alerts generated by 29% over a three-month period with respect to the year 2023. The strategic platform for the DIARI of the CGR is useful for smart cities and the transition into Society 5.0 since it ensures efficient public expenditure management, enhancing transparency and citizen empowerment through modern technologies, data analytics, and active participation in governance processes.

Poverty, Unemployment and Human Development in Nepal: Effectiveness of Economic Reformation Policies of 1990s

Nepal initiated economic reformation measures during late 1980s under the guidance and support of IMF and world Bank when its balance of payment (BoP) turned negative in 1982/83 and remained negative for three consecutive years. The sequential governments after restoration multiparty democracy in Nepal in 1990 implemented various measures of economic reformation related to trade liberalisation, investment and foreign exchange regimes, unification of the exchange rate, rationalisation of the tariff structure and tax system, promotion of export and strengthen public expenditure management were introduced. The aim of these reformation policies was to reduce poverty by accelerating economic growth and increasing employment opportunities. This paper attempts to evaluate effectiveness of these economic reformation policies of 1990s in reducing poverty and unemployment and improve human development condition in Nepal. It is descriptive and analytical in nature. Secondary sources of data have been used to carry out this paper. Books, research articles, reports of national and international agencies have been used as secondary sources of data. Descriptive statistical tools have been used to interpret results. This paper finds that reformation policies of 1990s have remained ineffective to reduce poverty and unemployment and improve human development condition at expected level.

Estimating of Health Services Expenditures within the Framework of Public Financial Management Using ARIMA Method

This study aims to estimate and evaluate the trends in public health expenditures and total expenditures within the scope of public financial management. The study employs the ARIMA model, a time series method, using monthly data spanning 202 periods from January 2006 to October 2022. The estimated period extends from November 2022 to December 2024. The findings reveal a notable upward trend in both public health expenditures and total expenditures. Projections indicate that public health services expenditures are estimated to be approximately TL 251 billion in 2024, with total expenditures reaching approximately TL 3.98 trillion. By emphasizing a strong linkage between policy, planning, and budgeting, the study draws inferences to enhance the potential for effective and efficient resource utilization. In this context, the study underscores the importance of a strategic framework for the effective utilization of public resources. The results of this study, shedding light on decision-makers in public expenditure management, can provide valuable insights for future planning and policy considerations.

Does Household Financial Management of Independent Oil Palm Smallholders Promote Rural Development?

Sustainable production by independent oil palm smallholders links to the creation of goods and services using processes and systems that are resource-conserving, economically viable, and socially and creatively rewarding for all working people and consumers. However, there is limited efficiency in financial management and low resource allocation for rural finance operations to support the development of rural economies. This study tried to prove whether household financial management promotes rural development using the theories of transaction cost, financial transaction management, public expenditure management, and a rural development framework. This research was conducted in Sambas District, West Kalimantan, using a mixed method with purposive sampling and structured questionnaires administered to 200 independent oil palm smallholders. Multidimensional scaling and a structural equation model were employed to analyze the data. The results unveiled that household financial management promoted rural development due to its effects on accessibility and infrastructure for market opportunities, basic and public services, and governance regarding participation in agriculture meetings and training by the government. Governance emerged as the most direct effect of rural development as it contributed to livelihoods, community-based economic empowerment, human resources, and rural environmental problems. Operational and risk management came as the most influential factors in household financial management. Government played a role in engaging smallholders in supply chains, access to inputs, and households’ transition in confronting a variety of yields, unstable output and input prices, and changes in production technology. Innovative multi-actor collaborations were required to reinforce and provide a cloak for policy decisions.

Assessment of public education expenditure efficiency across Lithuanian municipalities

Abstract Efficiency of education expenditure is the ability to maximize the educational achievement given the resources invested. Although public education expenditure tends to increase, yet this does not necessarily guarantee high quality of education services. This study aims to assess public education expenditure efficiency of Lithuanian municipalities and to identify the factors explaining its variations. The study used data for 2013-2019 from 60 Lithuanian municipalities. Corrected Ordinary Least Squares method was employed for public education expenditure efficiency assessment and regression analysis was used to determine its influencing factors. Inputs included financial (public expenditure for education and maintenance) and nonfinancial (composition of teachers, occupied area, etc.) variables. Passing ratio of Lithuanian (national) language and math exams were used as efficiency outputs. The context variables represented environmental factors of educational achievements, such as number of business entities, users of social housing, libraries, and culture centres as well as municipalities’ overall financial autonomy. Results of the research are ambiguous. When assessed by the overall passing of the exams, the efficiency was high, scoring 86-90%. But when evaluated by passing exams with the highest scores, it did not even reach 40%. Two types of public expenditure were identified as the most influential factors - public expenditure for education with the negative trend, and municipality own financing with the positive influence on the public education expenditure efficiency. Such results support the decentralization of public education expenditure management and call for alternative output measures in the Lithuanian public education system.

Digitalization for Public Expenditure Accountability and Transparency (d4PEAT)


 Reforms in public expenditure management in India, especially in accounting and administrative processes, have lagged behind the reforms in public revenue management. Lack of uniform accounting codes, limited data standards, and standalone systems across different tiers of governments have led to issues related to data comparability, data aggregability, and misclassification of data. In addition, lack of a single source of truth and inadequate end-to-end digital data capture limits the efficiency, tractability, and accountability of public funds. Limited just-in-time fund-flows, where fund disbursals and actual expenditures are not in tandem, further increases the uncertainty in government transactions. This study identifies the touchpoints where mainstreaming digitalization could address these fundamental challenges of public expenditure management through an actionable roadmap in the form of d4PEAT framework. A composite score under d4PEAT framework for each level of government is calculated, which can be used to rank their performances and assess the progress made in mainstreaming digitalization of public expenditure management. The framework charts a process for debate, suggest areas where policy reforms can be initiated in India, leading to enhancing accountability and transparency in public spending.

The Impact of Oil Price Volatility on Economic Growth and Stability in Iraq through the Public Expenditure for the Period (2003-2020)

Purpose: The purpose of the research is to analyze fluctuations in global oil prices and identify the factors that control them. The study aims to clarify the nature and characteristics of the international oil market, as well as the relationship between oil, public expenditure, and the economy in rentier countries. The research seeks to provide insights into the economic effects of the dominance of the oil resource and track the trends of oil, public expenditure, economic growth, and development in Iraq. Additionally, the study aims to evaluate the extent to which the fiscal policies pursued by oil rent countries are serving their goals, and to recommend ways to ensure the rationalization of public expenditure and real economic growth in these countries. Theoretical framework: the research is based on several economic theories related to the international oil market and rentier economies. The study uses theories such as supply and demand, rentier state, Dutch disease, and public choice theory to analyze the economic effects of oil revenues in rentier countries, the factors that control the international oil market, and the behavior of governments and policymakers in allocating public funds. Design/methodology/approach: The study adopted the induction method to achieve the objectives of the research and get the intended results by analyzing the data and statistical tables of the sample country. Findings: The research findings suggest that oil rents lead to inefficiency, increased centralization of power, and patterns of public expenditure that decrease efficiency. Rentier economies face challenges in diversifying and reducing their dependence on oil exports. Adherence to budgets and developing transparent and flexible principles is crucial for real economic growth in rentier economies. Effective management of oil revenues and public expenditure is essential for sustainable economic growth in these economies. Research, Practical & Social implications: The research has practical implications for policymakers, emphasizing the need for effective management of oil revenues and public expenditure for sustainable economic growth. Social implications relate to the impact of oil revenues on society, highlighting the need for improved living standards and reduced poverty. Originality/value: The research is valuable as it provides original insights into the economic effects of oil rents and highlights the challenges faced by policymakers in managing rentier economies. The study's emphasis on effective management of oil revenues and public expenditure and the development of transparent and flexible principles adds value to the literature. The research provides valuable insights into the international oil market and emphasizes the importance of sustainable economic growth.

Model regulacyjny przestrzegania dyscypliny finansów publicznych

The budgetary discipline is an important part of a proper public expenditure management. However, it is not a well-researched subject with a strong theoretical background, nor is it in many countries well-arranged and systematic in practice. This scientific article aims to contribute to the emerging jurisprudential theoretical background of the budgetary discipline area with a proposal of a regulatory model of the budgetary discipline enforcement, which would allow to address relevant issues identified in an empirical study in a consistent manner, maximising the enforceability of the desired outcomes, while remaining clear and understandable. The article is based on a normative method of research based on a survey of a related theoretical literature covering all aspects of the proposed model. The goal of the article is to lay down the first step in a broader research of this area. Based on the model proposed in the article, it will be possible to perform the empirical research of the actual legal instruments, which are currently in force, in the steps, which will follow afterwards. The proposed model is theoretical and not related to a specific country. However, it shall be usable as a normative benchmark in an empirical study of any country’s budgetary discipline regulation to explain the causes of its problems.

The Allocative Efficiency Analysis of Special Allocation Fund for Road Sector in 2015-2019

Indonesia, as an archipelago, requires connectivity infrastructures to ease mobility and equitable development. However, the current condition has not reflected a decent quality of road infrastructure. The road sector's special allocation funds are the main instrument for financing local road infrastructure development following national priorities. Departs from this, the study analyzes the extent to which the allocation for the Road Sector in 2015- 2019 complied with the Allocative Efficiency principles as part of the public expenditure management (PEM) framework. The research uses a postpositivism approach with primary data analysis (in-depth interviews) and secondary data in literature reviews, regulatory reviews, and descriptive statistics. The study concluded that the 2015-2019 allocation was not optimally in line with priority-based allocations, a weak medium-term budgeting perspective, poor consolidation within the local autonomy, and several contradictions among regulations. Even though there are several weaknesses in the practice of implementing allocative efficiency principles, the Government's strong commitment is reflected in the Cabinet Review annually and the planned issuance of the Presidential Instruction of Regional Roads. This study brought practical recommendations highlighting the need to sharpen priority targets and recipients, adopt the medium-term expenditure framework (MTEF), and regulatory harmonization. In addition, it is essential to revamp the structure of regional capital spending and the need to accommodate roads in the Minimum Standards Services.

ФІНАНСОВЕ ЗАБЕЗПЕЧЕННЯ ПУБЛІЧНИХ ВИТРАТ У ПЕРІОД ВІЙНИ

Широкомасштабна агресія РФ проти України завдала таких уражень фінансовій системі, що забезпечення критичних потреб опинилося під загрозою. Постала необхідність у перегляді підходів до управління державними видатками, а також їх фінансовим забезпеченням. У період війни обсяги публічних витрат різко збільшилися, а доходи зменшилися. Такі зміни потребували впровадження принципово нових підходів до управління витратами і мобілізації ресурсів за умови дотримання принципів фіскальної стійкості. Проведено аналіз особливостей фінансового забезпечення публічних витрат в Україні в період війни і застосування заходів його покращення з використанням таких методів дослідження, як історичний, логічний, абстракції, опису, узагальнення, порівняння, групування, аналізу, синтезу. Відзначено збільшення бюджетного дефіциту далеко за межі, встановлені фіскальними правилами, що діяли до війни. Для його покриття було розширено розміщення запозичень на внутрішньому ринку. Через ускладнення доступу до міжнародного ринку ресурси стали надходити в рамках допомоги від зарубіжних партнерів. Внесення змін до управління державними фінансами в період війни дозволило утримати їх критичний рівень і фінансову стійкість. Державні боргові зобов’язання розміщувалися переважно на довгострокові терміни, не було допущено різкого зростання їх дохідності. Зовнішні запозичення залучалися від іноземних партнерів на пільгових умовах. Визначено заходи щодо покращення фінансового забезпечення публічних витрат у період війни і подолання її наслідків: зниження показників дефіциту державного бюджету шляхом збільшення покриття видатків доходами; регламентування застосування фіскальних правил у період війни; обмеження монетарного фінансування; зменшення обсягів державного ресурсу для фінансування дефіциту бюджету; зміцнення контролю з боку громадських організацій за використанням мобілізованого з усіх джерел ресурсу для фінансового забезпечення публічних витрат.

Public expenditure management and development in Nigeria: an examination of National Economic Empowerment and Development Strategy (NEEDS) 2004

In recent times there has been renewed emphasis on expenditure management because fiscal stress has constrained the ability of most countries, especially the developing world to provide social and economic infrastructure for their citizens. Hence, concerted efforts have been made in most developing countries to eliminate waste, control the inexorable rise in government expenditure and free up resources to provide social and economic infrastructure. This contribution critically examines the public expenditure management reform embedded in the National Economic Empowerment and Development Strategy (NEEDS) 2004 by the Obasanjo regime in Nigeria. It assesses the impact of the reform on the nation’s development. The discourse is analytical, it relies on secondary data sources and adopts the New Public Management theory as its framework of analysis. It argues that the public sector expenditure reform encapsulated in NEEDS has been counterproductive. To improve the efficacy of the reform, corruption has to be addressed and transparency enhanced in our political institutions. In addition, there is need to re-launch our development priorities in line with local needs, local conditions and level of the productive forces.

Հանրային գնումների ընթացակարգերը աշխարհում և ՀՀ-ում / Public Procurement Procedures Worldwide and in RA

Emphasizing the existence of an effective public expenditure management system and the need to reduce corruption risks in the budget process, in parallel with certain reforms carried out in the field of public finance, since 2000 the authorities of the Republic of Armenia have initiated the introduction of a unified public sector procurement system that meets international standards. For a more purposeful implementation of the public procurement process in the RA, in accordance with the RA Law “On Procurement”, special procurement procedures have been established for the purchase of various types of goods, works and services.

UK public sector fiscal reporting: clear and contradictory

ABSTRACT This paper explores the United Kingdom’s (UK) attempt to reconcile fiscal reporting logics through its Clear Line of Sight Alignment Project (CLOS). Drawing on archival data, together with semi-structured interviews with representatives involved in the implementation of CLOS, the findings indicate that what started as a means of resolving the tensions between logics, CLOS has exacerbated some existing ones and exposed others. This is largely due to the influence of the professional logic, primarily the UK’s adherence to International Financial Reporting Standards which prevents fiscal reporting being fully aligned. Furthermore, our research illustrates how the UK government has resisted elements of both the professional and national logics to create a system designed to rationalise the fiscal reporting maze. The findings also show that operationally CLOS has (to an extent) aligned the timing, coverage and classification of the fiscal reporting process to present the flow of expenditure from budgeted to approved, to outturn, thereby contributing to the wider agenda of improving the planning, management and control of public expenditure. Given continued calls to align global fiscal reporting practices, this paper informs public policy makers of the (potential) linkages between systems, the obstacles that can be encountered and the incentives for adopting it.

Stakeholders Perception of Public Sector Performance Audit

This study focused on evaluating public sector audit quality on public expenditure management in Nigeria. Qualitative and quantitative research was applied and data analysed using SPSS and NVivo 10. The F-statistics of 37.611, 27.644 and 27.218 explains the variations as adequate and significant at p <0.000. The R ratios of 0.621, 0.562 and 0.559 indicate significant influence of the audit quality on agencies’ expenditure management. The R-Square values of 0.385, 0.315 and 0.312 public expenditure management is influenced by audit quality. The study found significant relationship between audit qualities, agencies expenditure management, external influences on auditors that impair their independence and highlighted the absence of Audit Commission thus recommended the amendment of the Audit Act to promote yearly mandatory rendition of performance audit that addresses economy, efficiency and effectiveness (3Es) and standardized performance audit guidelines for presenting the audit reports that should be made available curtail non-audit service contracts from Agencies.

Effect of Integrated Financial Management Information System on Public Expenditure Management in Kenya

Kenyan public sector has been recording an increase in the misuse of public funds through fraud and corruption over the years. Public expenditure amounting to Kshs.66.7 billion incurred for the financial year 2013/14 was not fully accounted for and a further Kshs.24.5 billion unapproved excess expenditure. This represents 4.6% and 1.7% respectively of the actual net expenditure of that financial year. The unaccounted amount was due to expenditure in the government without adequate authentication. Part of the excess expenditure was also due unapproved utilization of public expenditure in various ministries. Misuse of public funds has been derailing government service delivery and economic development. If integrated financial management information system (IFMIS) was fully operational and its components interlinked, it would ensure transparency and accountability in all the public units, that is, procurement, budgeting and accounting. This would enhance expenditure management in public sector if the three systems are well coordinated. Automating and linking these processes would result to a sound public finance management since managers in each unit can communicate easily in case a fraud is detected in the system. The linking of the three modules would also improve on public expenditure management since each unit will stick and adhere to the itemized budget estimate without diversion of finances to other unplanned expenditure. This study sought to establish the effect of electronic procurement, electronic budgeting and automated cash management on public expenditure management in Kenya. The study adopted descriptive research design and the target population was 140 respondents drawn from five ministries in the National Government. Primary data collected using a structured questionnaire was coded and analyzed using multiple regression analysis and correlation analysis. The study found out that there is a significant positive relationship between electronic procurement, electronic budgeting, automated cash management and public expenditure management in Kenya. According to the study findings, Kenyan IFMIS modules are inadequately interlinked and this creates a loophole for fraud and misuse of public funds. This study recommends the linking of the electronic procurement, electronic budgeting and cash management modules so as improve on public expenditure management since each unit will stick and adhere to the itemized budget estimate without diversion of finances to other unplanned expenditures. Keywords : Electronic Procurement, Electronic Budgeting, Automated Cash Management, Public Expenditure Management in Kenya. DOI: 10.7176/IKM/12-1-01 Publication date: January 31 st 2022

Moderating Effect of Information and Communication Technology on Internal Audit Practices and Public Expenditure Management of Government Organizations in Nigeria

The study examined the moderating effect of information and communication technology on internal audit practices and public expenditure management of government organizations in Nigeria. The population of the study consisted of 350 staff in the five surveyed government organizations in Nigeria. The study used a questionnaire to elicit information from the respondents. The study applied descriptive and inferential statistical tools to analyze the data and test the hypotheses with the help of SPSS 22.0. The study found that the effect-based information and communication technology in a team, positively relates to the degree of knowledge sharing and learning intensity in the team. The study revealed that information and communication technology are used in internal auditing and this affects public expenditure management. It is suggested that information and communication technology be used increasingly so that the quality of internal auditing can be improved and accordingly, systematic planning and performing internal auditing operations in order to achieve efficient public expenditure management in public organisations. Furthermore, applying information and communication technology by internal auditing units of companies helps to engender efficiency. The results of the study have given a clear indication that information and communication technology have significant effect on internal audit practices and public expenditure management of government organizations. The study recommended that: The public sector administrators should use risk assessment to their advantage by encouraging government organisations’ staff with proficiency in information and communication technology application. Government organizations’ staff should update their knowledge with respect to risk assessment and allocative efficiency through the opportunities provided by information and communication technology solutions so as to be able to benefit from the strategic values of effective and efficient public expenditure management.

A Critical Analysis of Adoption of Information Technology in Fostering Supply Chain Innovation and Entrepreneurship in Devolved Governments in Kenya

Kenya being a developing nation is faced with unemployment challenges, unstructured entrepreneurial activities, and poor performance of devolved governments. These challenges have led to dwindling economic performance and growth. With the adoption of devolved system of governance, there has been a progressive demand for innovative and transformative leadership for entrepreneurial development and performance. To address the challenges of inefficiencies and ensure effective delivery of public services, the national government has incorporated Information Communication Technology in almost all its operations. ICT is a pillar in accessing government’s services by the citizens. Integrated Financial Management Information Systems (IFMIS), an ICT system, was conceived in 1998, but was rolled out in 2003for implementation in national government and 2013 in devolved governments. IFMIS was implemented to enhance efficiency of financial management and encourage adoption of modern public expenditure management practices. Since its inception, IFMIS has seen tremendous improvement in government service delivery. Besides the benefits of IFMIS, there have been challenges like inadequate personnel capacity, inappropriate implementation strategies, unclear government policies and inadequate ICT infrastructure. The objective of the study was there to conduct a Critical Analysis on Adoption of Information Technology in Fostering Supply Chain Innovation and Entrepreneurship in Devolved Governments in Kenya. Study was anchored on economic entrepreneur agency, resource-based view theory and adopted multiple case study design. Units of analysis comprised 14 Lake Region Economic Block (LREB) county governments. The study targeted 196 staff including procurement officers, chief officers and procurement committee members. Primary data were used. Pilot results (n=2) revealed 20 item instrument reliability (α=0.9563). Study finding (n=181 (92.3%) results in two retained attitudes (positive and negative) comprising 7 items with a good fit (p<.005). Bivariate ordered probit regression analysis revealed that IMFIS adoption are significantly associated with procurement performance (p<0.05) and supplier adoption of IFMIS are significant (

Dysfunctional Association Between Public Expenditure Growth and National Consumption Cost: A Vector Error Correction Approach

The management of public expenditure is crucial due to its effect on people’s standard of living. In line with this, this study investigated public expenditure growth and national consumption costs using a vector error correction approach. The objective is to determine the effect of capital and recurrent expenditure on the consumer price index. The dependent variable in this study is national consumption measured by the consumer price index, while the independent variable is public expenditure measured by capital and recurrent expenditures. An ex post facto research design was adopted, and data for the study spanning from 1981 to 2019 was sourced from the World Bank. Descriptive statistics, unit root tests, cointegration tests and vector error correction estimates were all conducted with the aid of EViews 9. Based on the results, we concluded that there is a positive but insignificant relationship between the consumer price index and capital and recurrent expenditures of the government in Nigeria. We recommend that Nigeria’s government should increase expenditure on projects that will improve the economy and the living standards of the people. Additionally, there is an urgent need for proper monitoring of allocations contained in the budget to ensure efficient and effective utilization of funds, as this will help to improve the standard of living of the people and improve the economy.

Analysis of public expenditure management in terms of respect for economic, social and cultural rights in the Republic of Moldova

To a great extent, respecting human rights in the Republic of Moldova is affected by unsatisfactory evolution of public expenditures and the way the latter are managed. The quality of public expenditure management, with an impact on respecting economic, social and cultural rights (ESCR) is evaluated through the prism of basic objectives of public financial management, namely the following: maintaining strict financial discipline, allocating public financial resources in conformity with government’s priorities, efficient provision of public services. The central public administration and local public administrations from the Republic of Moldova are relatively more successful in consolidating fiscal discipline than in providing an efficient use of public expenditure in conformity with strategic priorities. The research argues the positive effect which can be made by improvement of public expenditure management on respecting ESCR in the Republic of Moldova.

Framework for Evaluation of Effectiveness of Integrated Financial Management Information Systems Architecture Implemented in Public Hospitals in Kenya.

Integrated Financial Management Information System (IFMIS), is an enterprise resource planning application that captures all functional processes and relevant financial flows within Public expenditure management. IFMIS is being adopted by the Public hospitals to promote efficiency, effectiveness, accountability, transparency, security of data management and comprehensive reporting. However the Public hospitals are loosing a lot of money through scandals and this has compromised service delivery to the Public. Therefore, the purpose of this study was to investigate the effectiveness of IFMIS as used in Public procurement services in Public Hospitals in Kenya and come up with an enhanced secure technical architecture. The objectives of the study were: to asses the extent to which IFMIS has been implemented in Public procurement services in Public hospitals in Kenya, to evaluate the effectiveness of IFMIS in enforcing logical access and technical controls in Public procurement services in Public Hospitals in Kenya and to develop a framework that will evaluate the effectiveness of IFMIS architecture that is implemented in Public procurement services in Public hospitals in Kenya .The study used mixed method research design targeting users of IFMIS. Stratified sampling was used to select the target population of 132 in 4 hospitals in Kenya. The target population was from 5 homogeneous stratum comprising of 44 Procurement Assistants, 36 Finance Assistants, 12 Audit Assistants, 28 Medical Practioneers and 12 ICT Staff. Proportional allocation method was used to calculate the sample size which was 99 respondents. The data was collected through questionnaires and direct observation. Content validity was done to ascertain the validity of the research instruments. Reliability of the instruments was carried out using test-retest technique. Internal consistence of data was computed using Cronbach Alpha Computation. Analysis of Quantitative and qualitative data was through descriptive and inferential statistics methods and content analysis respectively. The study developed a framework of enhanced technical architecture of IFMIS that would streamline procurement services in Public hospitals and improve provision of quality health care.