Due to the increasing demands made by citizens on the right to know the facts on one hand and the growing need of statesmen and elected political officials to gain citizens' trust and opinions, governments have been accountable for the use of public finances. In each government, the monitoring of revenue and expenditure is considered an absolute principle and the basis and monitoring systems are foreseen in the legal systems of different countries. In the legal system of Iran Supreme Audit Court in Iran's Legal System, under the principles of Articles 54 and 55 of the Constitution, under the supervision of the Islamic Consultative Assembly Establishment and audit of all accounts of ministries, institutions, state-owned enterprises and other devices that use some amount of funds from the entire country, and report on the budget interchange of each year, including the expert opinions of the Court to the Islamic Consultative Assembly Surrenders Supreme Audit Court for the purpose of carrying out its mission is to disclose, prosecute and prosecute, issue a judgment and enforce it and, in this respect, has a unique organization, including the prosecuting authority (the prosecutor's office) and the court of reference (advisory boards and appeal courts ). The existence of a quasi-judicial jurisdiction of the Court and the existence of review bodies along with the technical and audit sectors will result in closer communication and control over financial performance and the effectiveness of financial discipline and the prevention of diversion into legal standards. At the same time, this structure also has challenges that can be attributed to the multiple scrutinizes of the independent review of the Supreme Audit Court in other jurisdictional and regulatory systems, the issuance of sentences in parallel with other competent authorities, and the challenge with the validity of the closed case. To resolve these challenges, and to resolve the ambiguity of the process, it is necessary to amend the law of the Supreme Audit Court this article will be reviewed by the Supreme Audit Court in the legal system of Iran.

The East African Community's efforts at combating discrimination in public procurement date back to the colonial times. Initial attempts merely focused on how best the common market could bring the partner states together, however, with the disparate states of the East African economies, such attempts were ineffectual. Discrimination had not been regarded as a systemic or endemic problem, but rather a problem so mundane that could be resolved through discrete legislative measures. Article 35 of the Common Market Protocol is the acme of regulations on public procurement through anti-discriminatory rules in the East African Community (EAC). It dictates thus that the Partner States shall not discriminate against suppliers, products or services originating from other Partner States to avert free competition in the field of public procurement. In EAC, the partner states have put in place mechanisms that act as protectionist policies, that ensure their domestic firms are protected from foreign firms' invasion. The protectionist discriminatory practices include reservation practices, preference practices, indirect practices and supply-side practices among others. However, the plethora of the negative impacts of protectionism in the EAC partner states led to the establishment of a common market that categorically inhibits discrimination during public procurement processes. With an increase in challenges like poverty, diseases, environmental degradation and lack of basic education, the EAC partner states deemed it wise to enact a treaty that would create a common trade among them, leading to economic integration. However, the provision of the Common Market Protocol on non-discrimination is far from being fully implemented as traces of discriminatory practices can still be felt. Due to the difficult task of interfacing the domestic policies of developing countries with the world economy, this research paper discusses the strategies that could guide the EAC partner states in striking a balance between protecting their struggling domestic firms from the harsh realities of invasion of their market by foreign firms and at the same time promoting their regional economic integration obligations through free trade, thus implementing the provisions of the Common Market Protocol which will, thus, not render it ineffectual.

This paper aims to develop an inter-disciplinary conceptual framework through review of literature on the relationship among corruption, corruption in public procurement (CiPP), and effects of CiPP on the tax morale (TM). As proposed by Bernheim and Whinston (1986), the 'Agency theory' (AT) is applied to view and explain the occurrence of multiple agency problem(s) in public procurement (PP) arising due to high stakes of divergent stakeholders such as: (1) electorate (the public), (2) political elite (elected representative(s), chief executive(s), and cabinet minister(s) etc.), (3) influence group(s), and (4) PP professionals (PPP). Potential of PP to act as a potent tool of public-policy-implementation is suggested by scholars if transparency in PP is ensured. Effect of inefficiencies in governance on the taxpayers' TM is highlighted in the literature however, CiPP is presented as an inefficiency in judicious utilization of public money. Corruption-free PP will not only help the governments to 'do more with less' by eliminating inefficiencies (CiPP) but establish the moral authority of governments (especially in developing countries) to raise TM of taxpayers for raising tax collection and channelizing taxpayers' money for improving socioeconomic indicators in the developing economies. Two main types of corruption (grand, and legislative) are in the scholastic focus from different subjects however, petty corruption (here CiPP) is not much focused in the studies conducted so far.

This paper provides an overview of public procurement reforms in Tanzania. The main objective was to conduct a critical analysis on the public procurement reforms, compliance, challenges and prospects of Tanzania public sector procurement. The author used published data and documentary review in order to present findings, conclusion and recommendations. Based on the research findings, the Government of the United Republic of Tanzania has clearly made great steps in reforming the public procurement sector. The enactments of Public Procurement Acts and Regulations have been to some extent helpful in attaining transparency, economy, efficiency, accountability, fair and value for money procurement. The findings revealed that compliance has been reduced from-41% in financial year 2006/2007 (first procurement audit) to-7% in 2015/2016. The study recommended that: successful implementation of the public procurement reform will depend on the people involved, both elected and employees at all levels and the capacity of the oversight and regulatory bodies to lead, regulate, control and monitor the various procurement procedures. The need of public procurement reforms should be originated from the citizens, practitioners, suppliers, service providers, contractors, regulatory & professional bodies, and the like. Politician's views and comments should not be taken as a prime catalyst for review.

Public institutions are subject to huge range of legislative restrictions, controlled by the legislative, executive and judicial authorities and subject to criticism by the public at large as compared to private sector procurement processes which are led by profit motives (Fourie, 2009). In both public and private sector procurement, the goods, services and or works have to be acquired, which is the most similarity between these two sectors. In the final analysis, Oughton (2007) alluded to the fact that, it is how well these concepts work that truly determine their worth; it is clear that public and private sector supply chains truly are "two sides of the same coin" and that many private sector best practices can be used in the public sector with great success and with little or no modification; thereby fostering the much needed partnership between these two sectors. A general concern among public sector procurement processes is a low level of trust to the suppliers in that the best price offer ultimately is selected or given high weight like in the South African 80/20 and 90/10 preferential point system, however there is a contrast, in that the private sector often considers performance equally or even more important than price so the 80/20 and 90/10 principle wouldn " t work in private sector procurement. Private sector procurement managers are said to be more interested in the quality of performance than costs; therefore the public sector procurement officials can learn more of these good practices from the private sector.

European case-law includes independent authorities among those within the scope of application of public procurement directives, since they are also created by the State and therefore dependant on it.

Value for money (VFM) is derived from the optimal balance of benefits and costs on the basis of total cost of ownership. The nature of public procurement is such that it involves discretionary decision-taking on behalf of government at all levels. Value for money is therefore not a choice of goods or services which is based on the lowest bid price but a choice based on the whole life costs of the project or service. The aim of the study is to find out ways of ensuring value for money in public procurement. The objectives of the study among others include; identify the challenges in ensuring value for money and measures to ensure value for money in the procurement of goods and services. The main data collection instrument employed in this study is the structured questionnaire. The study employed the purposive and stratified sampling technique. The finding revealed that inadequate skilled personnel in the procurement sector and inadequate measures for monitoring and evaluation of the procurement policy to ensure VFM are major challenges in the public procurement. It was recommended that to ensure value for money, Management supports for VFM programme at all levels of administration should be encouraged and procurement regulatory authorities in collaboration with public entities (Polytechnics) must ensure compliance through rigorous monitoring and evaluation of the procurement policy to ensure VFM.