Development of an accountability framework in the public procurement system: Case of the emerging market

Abstract

The government of South Africa uses citizens’ tax money to procure products to meet citizens’ needs (Fourie, 2009) in areas such as education, health, road safety, and transportation. Having public service officials who are accountable will improve public administration and ensure a comprehensive standard of living for its citizens (Auditor-General of South Africa [AGSA], 2017). Whenever a public institution lacks accountability, it will have an adverse effect on a country’s budget and contribute to poverty, unemployment, and criminal activity. This research aimed to develop a framework to ensure accountability throughout public procurement. A comparison was conducted through a multiple case study, of five departments in Limpopo on the challenges as identified by the Auditor-General. The study provides an understanding of the public procurement dynamics through its collaborative and hybrid nature. It addresses various aspects that enforce an accountability framework, such as internal control, procurement systems, risk management, records management, value for money, and consequence management. Furthermore, adjustments to the South African e-governance procurement system in alignment with best practices found in other countries will save money and time, and procurement officers will be more productive

El Sistema de Control Interno en el Sector Público de Perú: Una Revisión Sistemática

“…En esta investigación se hace una revisión de literatura donde se promueve la eficiencia operativa cuando se implementa bien un sistema de control, identificando varios niveles de control donde el control más relevante es el control del entorno general y para las actividades se realiza un control más específico (Bujaki & McConomy, 2022). Dentro de las instituciones es importante desarrollar un procedimiento de control interno con la finalidad de garantizar la rendición de cuentas en el trascurso de las contrataciones, ya que al tener servidores que rindan cuentas oportunamente mejora sustancialmente la gestión administrativa (Van Staden et al, 2022). De acuerdo a (Setyaningsih & Nengzih, 2020) en su investigación analiza de qué manera el control interno ayudan a las instituciones a control el fraude, por lo que después de realizada la investigación nos muestra que las entidades que tienen un sistema de control interno de calidad y tienen una cultita organizacional en control interno ayudan enormemente en la prevención del fraude.…”

Public procurement system challenges at selected higher education institutions in KwaZulu-Natal, South Africa.

“…The accountability of the procurement system in national and provincial ministries has been deemed inadequate, as shown by the views and conclusions of the Auditor-General. The procurement system in South Africa is plagued by issues of fraud, corruption, and maladministration, leading to detrimental consequences for both public institutions and people (Van Staden, Fourie & Holtzhausen, 2022).…”