The Impact of Procurement Procedures On Uganda's Budget Efficiency (Case Study of Uganda Revenue Authority)

TABLE OF CONTENTS

~ECLARATION (A) ..................................................................................................................................... i

DECLARATION (B) .................................................................................................................................... ii

DEDICATION ............................................................................................................................................. iii

ACKNOWLEDGEMENT ........................................................................................................................... iv

TABLE OF CONTENTS .............................................................................................................................. v

ABREVIATIONS USED ........................................................................................................................... viii

CHAPTER ONE ......................................................................................................................................... 1

1.0 Introduction .......................................................................................................................................... :' .. 1

1.1 Background to the study ......................................................................................................................... 1

1.2 Statement of the problem ........................................................................................................................ 3

1.,3 Objectives of the study ............................................................................................................................ 4

1.3.1 General Objectives ............................................................................................................................... 4

1.3.2 Specific Objectives .............................................................................................................................. 4

1.4 Research questions .................................................................................................................................. 4

1.5 Scope of the study ................................................................................................................................... 4

1. 6 Significance of the study .......................................................................................................... : .............. 5

1. 7 Conceptual framework ............................................................................................................................ 5

CHAPTER TWO ..................................................................................................................................... :· .. 6

2.0 Literature review ..................................................................................................................................... 6

2.1 Introduction ............................................................................................................................................. 6

2.2 Procurement procedures used in Uganda ................................................................................................ 6

2.3 Procurement plans and budget ................................................................................................................ 6

2.4 Procurement requisitions ....................................... :····· ............................................................................ 7

2.5 Review of specifications, terms of reference, or scope of works ............................................................ 7

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2.6 Preparation ofbidding documents .......................................................................................................... 7

2. 7 Advertisement and Invitation to bid ........................................................................................................ 7

2.8 Receipt and opening ofbids .................................................................................................................... 8

2.9 Evaluation ofbids ................................................................................................................................... 8

2.10 Review of evaluation report .................................................................................................................. 8

2.11 Signing the contract. ............................................................................................................................. 9

2.12 Contract Management ........................................................................................................................... 9

2.13 Contract performance evaluation .......................................................................................................... 9

2.14 The challenges facing procurement and budget.. ............................................................................... ::· 9

2.14 The impact of procurement on budget ................................................................................................ 12

CHAPTER THREE .................................................................................................................................. 16

3.0 Research methodology .......................................................................................................................... 16

3.1 Introduction ........................................................................................................................................... 16

3.2 The Research Design ............................................................................................................................ 16

3.3 The Study Population ............................................................................................................................ 16

3.4 The Sampling Technique ...................................................................................................................... 16

3.5 The Sample Size or Composition .......................................................................................................... 16

3.6 Sources of Data ..................................................................................................................................... 17

3.7 Methods of Data Collection ................................................................................................................. ~17

3.8 The Research Procedure and Ethical Aspects ....................................................................................... 17

3.9 Data Analysis ........................................................................................................................................ 17

CHAPTER FOUR ..................................................................................................................................... 18

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA .................................................. 18

4.0 Introduction ........................................................................................................................................... 18

4.1 Personal Data ........................................................................................................................................ 18

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4.2 Answers to the Research Question .............................................................. : ......................................... 23

4.2.1 Implementation; ................................................................................................................................. 23

4.2.2 Compliance: ....................................................................................................................................... 24

4.2.3 Accountability: ................................................................................................................................... 26

CHAPTER FIVE ....................................................................................................................................... 28

FINDINGS, CONCLUSIONS, RECOMMENDATIONS .......................................................................... 28

5.0. Overview .............................................................................................................................................. 28

5.1 Findings: ............................................................................................................................................... 28

5.2 The current context ............................................................................................................................... 28

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5.3 Conclusions ........................................................................................................................................... 30

5.4 Recommendations ................................................................................................................................. 31

REFERENCES .......................................................................................................................................... 33

APPENDIX A ............................................................................................................................................. 34

QUESTIONNAIRE FOR COMPLIANCE ................................................................................................. 34

APPENDIX B ............................................................................................................................................. 39

BUDGET ESTIMATE FOR IMPLEMENTATION IN UGANDA SHILLINGS ..................................... 39