Effect of Budget Control on Annual Procurement Plan Implementation from Local Government Authorities, Tanzania

Abstract

Planning for procurement is crucial within the organization as it brings together requirements, prevents hasty purchases whenever feasible, and verifies that anticipated costs align with the budget. This study aims to investigate how budget control impacts the implementation of annual procurement plans by Local Government Authorities (LGAs) in Tanzania. 52 out of 100 individuals were chosen for the study through the combination of simple random sampling and judgmental sampling, with one method used for probability and the other for non-probability. Primary and secondary data were gathered through qualitative methods like observation and interviews with open-ended questions, as well as quantitative methods like questionnaires using the correlation technique. The study utilized descriptive statistics and multiple regression analysis to investigate the relationship between variables through numerical data analysis, while qualitative data was analyzed using narrative analysis. Analysis findings revealed that fiscal oversight affects annual procurement implementation in Local Government Authorities (LGAs). The local government authorities must establish a strong internal control system in order to efficiently handle finances and maintain budget control. Budget control involves establishing guidelines, procedures, and standards.