AUDIT FOLLOWUP 31-07-09 FOR THE WEBSITE

FOLLOW-UP IMPLEMENTATION OF PROCUREMENT AUDIT RECOMMENDATIONS IN FORTY FIVE PROCURING ENTITIES June, 2009 TABLE OF CONTENTS EXECUTIVE SUMMARY ........................................................................................................iv 1.0 Introduction........................ 1 1.1 Background ........................ 1 1.2 The objectives of the procurement audit follow-up.............................................. 2 1.3 Methodology........................................................................................................ 2 2.0 Observations...................... 3 2.1 General Level of Compliance........................................................ 3 2.2 Analysis of the results ................................ 8 2.2.1 Poor performing entities ......................................................................... 8 2.2.2 Areas of Focus in the FY 2009/10 ........................................................ 10 2.3 Assessment of the implementation of specific audit recommendations............ 12 2.3.1 Mbeya District Council.......................................................................... 12 2.3.2 Songea District Council.................... 14 2.3.3 Sumbawanga Municipal Council ...................................... 16 2.3.4 Muhimbili University College of Health and Allied Sciences.. ...