Abstract:
The study centered on investigating the compliance with procurement plan to cornpliance with procurement
towardaachieving value for money in Local Government Authorities with a focus in Moshi Municipal
Council, Tanzania as a ease study. 'Ilie objectives of the study were; assessing the procurement plan
preparation process and the roles or different actors, finding out the extent to which procurement plan
contributes to achievement of the value for money in LGAs. Lastly, it identifies factors hindering LGA
adherence to procurement plan and its implication to the value for money. A case study research design was
applied using interviews and document reviews for data collection. Data analysis was carried out using
quantitative approach with the use of descriptive statistics and Qualitative approach using narratives and
quotes. The study findings show that there are different roles played by actors who are involved in preparation
of procurement plan but their levels of participation differ. Among the roles identified include each user
department required to prepare its multi annual work plan based on the approved budget and the procuring
entity is responsible for dividing requirements allocated to a single procurement process into separate lots.
The study revealed unsatisfactory involvement of different user departments in preparation of Annual
Procurement Plans, thus integration of diverse range of ideas is inadequate. Lastly, the study recommends
that there is need for Procurement Management Unit to liaise with user departments and create favourable
working environment for the sustained development and proper use of public funds.