PUBLIC PROCUREMENT LAW AND ACCOUNTABILITY IN NIGERIA: ASSESSING COMPLIANCE WITH THE PUBLIC PROCUREMENT ACT

Abstract

This study examined the Public Procurement Act and its role in ensuring accountability in Nigerian public institutions with specific focus on compliance, determinants of compliance, and institutional enforcement mechanisms. The main objective of the study was to assess the extent to which the Public Procurement Act promotes transparency and accountability in public expenditure in Nigeria. The study adopted a doctrinal research methodology, relying on statutory provisions, judicial decisions, and relevant scholarly literature for analysis. The findings revealed that compliance with the Public Procurement Act is influenced by institutional capacity, political will, financial discipline, and the effectiveness of regulatory oversight. It was also discovered that although strong legal frameworks exist, implementation is weakened by political interference and inadequate enforcement mechanisms. Furthermore, institutional enforcement bodies such as regulatory agencies, courts, and anti-corruption institutions play a significant role in promoting compliance where effectively applied. The study concluded that effective enforcement of procurement laws is essential for achieving accountability and value for money in public spending. It recommended strengthening procurement institutions, insulating procurement processes from political interference, improving financial control systems, and enhancing coordination among enforcement agencies to ensure full compliance with procurement laws in Nigeria.