Procurement Process and Cost Efficiency under Force Account Implementation in Kalambo District Council, Tanzania

Abstract

Procurement has significant implications for economic development and public trust by underpinning the delivery of public infrastructure and services and accounting for a substantial portion of public expenditure. This mixed-methods study assessed the challenges of the procurement process affecting cost efficiency under force account implementation in the construction of secondary school infrastructure in Kalambo District Council, Tanzania. The study aimed to contribute to the refinement of budgetary processes, financial management, and procurement systems to enhance transparency and accountability in the use of public funds and improve the efficiency of service delivery in infrastructure development through decentralised decision-making. Guided by Transaction Cost Analysis theory, the study adopted a cross-sectional design involving social surveys, interviews, and focus group discussions with 145 respondents. Descriptive and thematic analyses revealed that a lack of clarity in procurement documents before suppliers provide services, interference in decision-making authority, and uncommunicated expenditure contributed to inaccurate cost estimations, delays, and the procurement of poor-quality materials through bulk purchasing arrangements managed by procurement units under technical support mechanisms. Drawing on these findings, the study recommends that procurement processes adhere strictly to applicable regulations and that bills of quantities and quotations be prepared through open and transparent processes, allowing competition among at least three suppliers through mini-competition or quotation procedures to identify the lowest qualified bidder. The study further advocates for the systematic integration of electronic procurement systems to improve quality outcomes, cost efficiency, transparency, timeliness, and efficiency in procurement processes, while reducing corruption and the misuse of public resources.