The Tanzanian Government has realized that a strong procurement management in the public sector is a tool for achieving political, economic and social goals. In this era of diminishing resources and increased demand for accountability and transparency, the stakeholders of the public sector are demanding more effective and efficient use of public resources (Muyera, 2014). The Government has undertaken a number of changes in its procurement system including the enactment of PPA of 2001, PPA of 2004, PPA of 2011 and its Regulations and the currently established amendment PPA of 2016 which all of them require effective use of the public resources in the procurement procedures, hence reduce audit queries. Despite the efforts that have been made by the Government, still audit results of the procurement function in many procuring entities indicate continuing non-compliance with procurement procedures which result into many audit queries (PPRA, 2016/2017). The audit revealed that procurement procedures were not adhered to as the tenders and variations were not approved by the responsible organs in the procuring entities as it was required by the Acts and its Regulations. All this indicated that there is low compliance to the requirements of the Acts and its Regulations and therefore results to unending audit queries (CAG, 2016/2017). This study therefore intended to assess how effective are the procurement procedures on minimization of Audit Queries in Public Sector particularly in Tanzania. The research was done as a case study, data being collected from the Tanzania Electric Supply Company Limited (TANESCO).The study focused specifically on assessing the implementation of the procurement process according to Public procurement Act of 2011, assessing adherence of the independent functions to the Annual Procurement Plan (APP), and finally assessing the effects of not complying with the procurement procedures. The findings indicate that the implementation of procurement processes and compliance with the procurement procedures are effective, however the adherence of Annual Procurement Plan is not much effective because in most cases there is delay in submission of requirements from user departments as per sec 39 of PPA 2011.

A Dissertation Submitted in Partial Fulfillment of the Requirements for the Award of the Degree of Master of Science in Procurement and Supply Chain Management (MSc-PSCM) of Mzumbe University.