Title: Procurement and contract management deficiencies: analysis of state audit reports

Authors: Sawsan Abutabenjeh; Rene G. Rendon

Addresses: Department of Political Science and Public Administration, Mississippi State University, P.O. Box PC, MS 39762, USA ' Acquisition Management, Graduate School of Defense Management, Naval Postgraduate School, University Circle, Monterey, CA 93943, USA

Abstract: State governments obligate trillions of dollars on contracts for needed products and services. These contracts must be in compliance with statutory requirements focused on achieving public policy objectives. However, these objectives are not always achieved and the government risks not receiving the best value for funds expended. State agencies continue to identify deficiencies and monitor their contracts to ensure they meet mission and public policy objectives. The purpose of this research is to analyse contracting deficiencies identified in state auditor reports to determine how they align with type of product and service, contract life cycle phase, and auditability theory component. Based on an analysis of 165 deficiencies, the findings indicate that the majority of deficiencies were aligned with the procurement of professional services and occurred during the acquisition planning, source selection, and contract administration contracting phases. We also found that the contracting deficiencies were aligned with lack of capable processes and in-effective internal controls.

Keywords: contract life cycle; auditability theory components; contracting deficiencies; state and local governments; state auditors; qualitative analysis; content deductive analysis.

DOI: 10.1504/IJPSPM.2023.128537

International Journal of Public Sector Performance Management, 2023 Vol.11 No.1, pp.81 - 107

Received: 22 Nov 2019
Accepted: 02 Apr 2020
Published online: 26 Jan 2023 *

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