Top shortcomings, causes and recommendations of Tanzania’s local government procurement: a review of auditor general’s reports (2007-2024)

Purpose The purpose of this study is to systematically analyse the top shortcomings, underlying causes and recommendations in local government procurement in Tanzania, as documented in the Auditor General’s Reports from 2007 to 2024. Design/methodology/approach This study used document analysis using the READ approach, complemented by a systematic review. The methodology involved four key steps: locating and reviewing relevant materials, data extraction, data analysis and distilling findings. A thorough review was conducted of 17 annual general reports on local government audits conducted by the Controller and Auditor General. Findings This study identified 22 top shortcomings in procurement and contract management practices within local governments. These were categorised into five main categories: inadequate institutional setup and performance; inappropriate preparation and implementation of the annual procurement plan; inadequate implementation of the tender process; inappropriateness of contract preparation, formation and implementation; and inadequate management of procurement and supply records. Practical implications Local government management should ensure that corrective action plans are prepared and submitted to the Auditor General in a timely manner. The Auditor General should establish effective follow-up mechanisms to monitor the implementation of corrective actions by the audited entities. Social implications The identified top shortcomings limit the ability of local government authorities to achieve the best performance in procurement and supply management, potentially affecting service delivery and public accountability. Originality/value This study provides a comprehensive synthesis of the top shortcomings, their causes and associated recommendations in local government procurement and contract management in Tanzania, offering insights that have not been previously synthesised in a single review.