PUBLIC PROCUREMENT AND INTERNAL CONTROL IN RIVERS STATE

Abstract

The study examined the relationship between public procurement and internal control in Rivers State using the survey method. The study population were the staff of the Ministry of Finance in Rivers State. Seventy-five (75) respondents were used to analyze the relationship between the dependent and the independent variables examined in the study. Questionnaires were administered to the staff of Ministry of Finance. The study proxied public procurement using contract administration, procurement planning, contract closeout and solicitation planning while efficiency is the measure of internal control. Findings revealed that contract closeout and solicitation planning does not significantly influence internal control in Rivers State while contract administration and procurement planning significantly influenced efficiency. As a result, the study recommended that the selection process of the audit personnel, staffs at the procurement planning level and that of contract administration should be carefully and strictly done since performance in most cases depicts staff strength and quality. Also, public audits should be improved upon especially in areas of monitoring to ensure adherence to standards since it makes for effective proper internal control, hence efficient service delivery