Compliance Gaps in Public Procurement and Contract Management: Empirical Evidence from the Controller and Auditor General Audit Reports on Public Authorities and Other Bodies in Tanzania (2014/5–2023/24)

Public procurement and contract management account for a substantial proportion of public expenditure in Tanzania and play a critical role in public financial management, accountability, and value for money. Despite successive procurement reforms, including the enactment of the Public Procurement Act No. 10 of 2023, audit evidence continues to reveal persistent compliance challenges across public authorities. This study examines procurement and contract management compliance gaps using longitudinal audit evidence from the Controller and Auditor General's (CAG) Annual Reports on the Audit of Public Authorities and Other Bodies, covering the ten years from the 2014/15 to 2023/24 Financial Years.
The study adopts a qualitative document analysis design, systematically reviewing audit findings across the procurement cycle and contract lifecycle to identify recurring areas of non-compliance and assess their persistence and evolution over time. Audit observations were thematically analyzed with particular attention to procurement planning, tendering procedures, contract supervision, performance securities, payment administration, and contract variations.
The findings reveal that compliance gaps are systemic and persistent, with weaknesses concentrated largely in the post-award phase of procurement. Recurring issues include weak contract supervision, expired or insufficient performance securities, delayed payments, frequent contract variations, and misalignment between procurement plans and implementation. While regulatory reforms have expanded the scope of compliance obligations, the evidence indicates that legal changes alone have not been sufficient to eliminate long-standing governance weaknesses. Instead, limited institutional capacity, weak enforcement, and inadequate follow-up on audit recommendations continue to undermine procurement performance.
The study demonstrates the analytical value of Supreme Audit Institution evidence in assessing procurement governance over time. It contributes to both academic literature and policy dialogue by highlighting the need to complement legal reforms with strengthened contract management systems, institutional learning, and accountability mechanisms. The findings underscore the importance of leveraging audit evidence as a tool for improving procurement governance and public sector performance in developing country contexts.

Public procurement; Contract management

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