The need for maintaining ethical practices in public procurement: An investigation into the audit reports on the account of the government of Sierra Leone (2018 – 2022)

Abstract

Ethics is crucial for the success of every organization, including those in the public sector. Procurement activities bridge the gap between government funds and the utilization of these funds. This demands the efficient and effective utilization of these funds. On this ground, this study unveiled and established the need for maintaining ethical practices in public procurement. Specifically, the study probed into the Auditor-General's reports on the Accounts of the Government of Sierra Leone from 2018 to 2022. Secondary data were collected from these reports and were statistically analyzed using Microsoft Excel and SPSS v26. Data were presented in the form of tables and graphs. The study found the various procurement irregularities that occurred from 2017 to 2021; the most common procurement irregularities were non-submission of procurement documents, followed by irregularities in the bidding process; each of the procurement irregularities has a probability of occurring again in the mere future. The study also showed a positive significant relationship between the occurrence of procurement irregularities and the number of institutions involved. Hence, the study concluded that the need for maintaining ethical practices in public procurement is called for, giving rise to the number of procurement irregularities across public institutions in Sierra Leone and the probability of future occurrence.