Authors : Suleiman Ibrahim Salifu

Volume/Issue : Volume 11 - 2026, Issue 3 - March

Google Scholar : https://tinyurl.com/384raz5j

Scribd : https://tinyurl.com/5ea7cnav

DOI : https://doi.org/10.38124/ijisrt/26mar1517

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

Abstract : This study examines the approval hierarchy governing restrictive tendering and single-source procurement in Ghana’s public procurement system and proposes a restructured framework to strengthen oversight, accountability, and value-for-money assurance. Using a documentary and doctrinal research design, the study analyzes legislative instruments, Auditor-General reports (2022–2024), and relevant scholarly literature through thematic, content, and comparative analysis. The findings reveal that while the existing approval system is structurally comprehensive, it is largely compliance-driven, characterized by weak cost validation, retrospective approvals, limited sector-specific scrutiny, and vulnerability to political and institutional influence. These weaknesses undermine the effectiveness of non-competitive procurement methods and increase the risk of inefficiency and abuse. In response, the study develops a multi-institutional approval framework that integrates the Value for Money Office, Sector Ministries, Ministry of Finance, and digital systems such as GHANEPS and GIFMIS into the approval process. The proposed model shifts approval from a procedural exercise to an analytical governance function, ensuring ex-ante control, enhanced transparency, and stronger fiscal discipline within Ghana’s public procurement landscape.

Keywords : Public Procurement; Restrictive Tendering; Single-Source Procurement; Approval Hierarchy; Value for Money; Competitive Tendering.

References :

1. Acheampong, W., Boateng, W. K., Atchoglo, L. K., & Boateng, K. H. T. (2026). Analysing the Impact of Procurement Planning and Vendor Management on Health Policy Performance at The Eastern Regional Hospital, Koforidua, Ghana. Asian Journal of Advanced Research and Reports, 20(1), 1-10.
2. Ackah, D., Agboyi, M. R., Adu–Gyamfi, L., & Enu, P. (2014). Competitive tendering, an effective tool in ensuring value for money in public sector procurement: A case study at “Ahanta West District Assembly” a district in the Western Part of Ghana. Global Journal of Management Studies and Researches, 1(4), 186-201.
3. Adamu, M., Gyamfi, K., & Billa, G. (2021). An analysis of the effect of procurement practices on public institutions: an examination of metropolitan, municipal and district assemblies (MMDAS) in the Ashanti region of Ghana. World Journal of Advanced Research and Reviews, 12(3), 083-093. https://doi.org/10.30574/wjarr.2021.12.3.0490
4. Addo, S. K. (2019). Challenges of E-procurement adoption in the ghana public sector: A survey of in the ministry of finance. Journal DOI, 10, 22501991.
5. Addo-Duah, P., Westcott, T., Mason, J., Booth, C., & Mahamadu, A. M. (2014). Developing capability of public sector procurement in Ghana: an assessment of the road subsector client. In Construction Research Congress 2014: Construction in a Global Network (pp. 2053-2062).
6. Addor, J. A., Kumadey, G., Ayitey, E., Yankah, G. D., & Sulemana, I. (2026). Assessing Sustainability in Public Procurement in Ghana: An AHP–MCDM Approach. International Journal of Applied Research in Business and Management, 7(2). https://doi.org/10.51137/wrp.ijarbm.512
7. Adinyira, E., Agyekum, K., Manu, P., Mahamadu, A. M., & Olomolaiye, P. (2022). Lessening procurement deviations using procurement post reviews: evidence from Ghana. Journal of Financial Management of Property and Construction, 27(2), 199-219.
8. Adjei‐Bamfo, P., & Maloreh‐Nyamekye, T. (2019). The “baby steps” in mainstreaming sustainable public procurement in Ghana: A “double‐agency” perspective. Journal of Public Affairs, 19(1), e1902.
9. Adjepong, K. B., & Anane, A. (2022). Factors affecting procurement performance in selected municipal assemblies in the Kumasi Metropolis, Ghana. World Journal of Advanced Research and Reviews, 15(03), 261-268. https://pdfs.semanticscholar.org/7a7d/61d4f1273a90463232abe5c7a91b34a0d029.pdf
10. Adjorlolo, G., Tang, Z., Wauk, G., Adu Sarfo, P., Braimah, A. B., Blankson Safo, R., & N-yanyi, B. (2025). Evaluating Corruption-Prone Public Procurement Stages for Blockchain Integration Using AHP Approach. Systems, 13(4), 267.
11. Afful, G. Y. (2025). Evaluation of Medicines Pooled Procurement Programmes (PPPs) in Ghana.
12. Akannobe, W. N., Adinyira, E., & Alidu, A. R. (2026). Contract Management Procurement Performance Nexus. African Journal of Applied Research, 12(1), 1-23. https://doi.org/10.26437/1sc9ah64
13. Akwandoh, E., Xinyu, J., Medin, Z. Y., Ma, Y., & Baffoe, E. E. (2025, May). Assessing the Impacts of Competitive Tendering on the Effectiveness of Medical Logistics in Ghana’s Healthcare Sector at Both Effia-Nkwanta Regional Hospital and Tepa Government Hospital. In Operations Research Forum (Vol. 6, No. 2, p. 56). Cham: Springer International Publishing. https://link.springer.com/article/10.1007/s43069-025-00458-5
14. Amakyewaa, A. A., Ampofo, N., & Baffoe, S. (2026). Public Procurement Reform and Financial Management in Ghana’s Education Sector: Evidence from Selected Secondary Schools in Kumasi. International Journal of Research and Innovation in Social Science (IJRISS), 9(12). https://doi.org/10.47772/IJRISS.2025.91200291
15. Ameyaw, C., Abaitey, B. A., Mensah, S., & Manu, E. (2021). Assessing the cost of competitive tendering in Ghana using transaction cost theory. Built Environment Project and Asset Management, 11(5), 835-850. https://doi.org/10.1108/BEPAM-05-2020-0095
16. Ameyaw, C., Mensah, S., Abaitey, B. A., & Asamoah-Duodu, A. (2026). Adequacy of defects liability periods for public construction projects in Ghana. International Journal of Building Pathology and Adaptation, 44(1), 55-69. https://doi.org/10.1108/IJBPA-04-2024-0081
17. Ampofo, N., Baffoe, S., & Amakyewaa, A. A. Public Procurement Reform and Financial Management in Ghana’s Education Sector: Evidence from Selected Secondary Schools in Kumasi. https://dx.doi.org/10.47772/IJRISS.2025.91200291
18. Anane, A., & Kwarteng, G. (2019). Prospects and challenges of procurement performance measurement in selected technical universities in Ghana. Asian Journal of Economics, Business and Accounting, 13(2), 1-18. DOI: 10.9734/AJEBA/2019/v13i230166
19. Aryee, R., Kanyoke, E. A., Addey, G. B., & Nyamah, E. Y. (2025). Public procurement corruption in developing countries context: A review and research agenda. SN Social Sciences, 5(4), 38. https://link.springer.com/article/10.1007/s43545-025-01071-3
20. Asare, S. O., Fobiri, G., & Bondinuba, F. K. (2025). Enhancing fairness, transparency and accountability during tendering under Ghana’s procurement system: a systematic review. Built Environment Project and Asset Management, 15(1), 33-50. https://doi.org/10.1108/BEPAM-04-2024-0107
21. Asirifi, E. K., Ocansey, E. O., & Peprah, E. (2025). Evaluating the Effectiveness of Public Procurement Methods Under Ghana’s Act: A Systematic Literature Review. Open Access Library Journal, 12, e13861. https://doi.org/10.4236/oalib.1113861
22. Auditor General Report - District Assemblies (2022), Ghana Audit Service.  https://audit.gov.gh/files/audit_reports/Report_of_the_Auditor-General_on_the_accounts_of_district_assemblies_for_the_year_ended_31_December_2022.pdf
23. Auditor General Report - General Government (2022), Ghana Audit Service. https://audit.gov.gh/files/audit_reports/Report_of_the_Auditor-General_on_the_public_accounts_of_Ghana_(General_Government)_for_the_year_ended_31_December_2022.pdf
24. Auditor General Report (2023), Ghana Audit Service. https://audit.gov.gh/files/audit_reports/Report_of_the_Auditor-General_on_the_public_accounts_of_Ghana:_Public_Boards,_Corporations_and_other_Statutory_Institutions_for_the_period_ended_31_December_2023.pdf
25. Auditor General Report (2024), Ghana Audit Service.   https://audit.gov.gh/files/audit_reports/Report_Of_The_Auditor-General_On_The_Public_Accounts_Of_Ghana:_Public_Boards,_Corporations_And_Other_Statutory_Institutions_For_The_Period_Ended_31_December_2024.pdf
26. Ayarkwa, J., Atanga, R. A., Osei-Asibey, D., Abu, I. M. A., & Osei-Tutu, S. (2025). Level of awareness and knowledge of procurement practitioners on green public procurement: a systematic review. Journal of Public Procurement, 25(2), 276-298. https://doi.org/10.1108/JOPP-05-2024-0060
27. Azanlerigu, J. A., & Akay, E. (2015). Prospects and challenges of e-procurement in some selected public institutions in Ghana. Prospects, 7(29), 61-76.
28. Azure, F. N., Bhebe, M., Sulemana, N., Okova, D., Edusei, A. K., & Lukwa, A. T. (2026). Governance gaps and system-feasible reforms at the sub-district level: Evidence from two sub-districts in Ghana’s primary health care system. SSM-Health Systems, 100202. https://doi.org/10.1016/j.ssmhs.2026.100202
29. Baiden, B., Abdul-Razak, S., & Danku, J. (2015). The impact of project risk factors on national competitive tendering procurement method in Ghana. International Journal of Procurement Management, 8(6), 731-752. https://doi.org/10.1504/IJPM.2015.072389
30. Baidoo-Baiden, S. A. (2021). Role ofMulti-Sourcing Strategiesin Public Procurement inGhana. Educational Research (IJMCER), 3(6), 100-106. https://www.ijmcer.com/wp-content/uploads/2021/12/IJMCER_N0360100106.pdf
31. Barajei, C., Bamfo-Agyei, E., Antwi-Agyei, P., Doumbia, M. O., & Nyameche, M. (2024). Success of the tender stage of Ghanaian public labor-based construction projects. Journal of Public Procurement, 24(3), 281-301. https://doi.org/10.1108/JOPP-10-2023-0078
32. Barajei, C., Obiri‐Yeboah, K., Kusi, E., Mohammed, A. M. Z., Osman, A. M., & Gyimah, F. (2023). Exploring the anti‐corruption abilities of e‐procurement in Ghanaian mining companies. The Electronic Journal of Information Systems in Developing Countries, 89(6), e12288. https://doi.org/10.1002/isd2.12288
33. Bhatta, J. P., & Sain, M. (2023). Public procurement and project management at transitional context: analysis of single source contracting practices. A Bi-Annual South Asian Journal of Research & Innovation, 10(1), 9-18. https://doi.org/10.3126/jori.v10i1.66024
34. Boafo, N. D., Ahudey, E., & Darteh, A. O. (2020). Evaluating e-procurement impact in the public sector.
35. Changalima, I. A., Rejeb, A., & Kimario, H. F. (2026). PLS-SEM in public procurement research: a systematic review of theoretical foundations, constructs and empirical insights. Journal of Public Procurement, 1-49. https://doi.org/10.1108/JOPP-06-2025-0056
36. Chikwere, G. U., Simon, S. K., Dzandu, S. S. K., & Dza, M. (2019). Compliance issues with public procurement regulations in Ghana. International Journal of Business and Management, 14(5), 1-8.
37. David, A., Addo, S. K., & Isaac, I. K. Y. K. (2024). Enforcing ethical codes of conduct in procurement and its impact on public procurement performance in Ghana. African Journal of Procurement, Logistics & Supply Chain Management, 7(8), 72-92. https://dx.doi.org/10.4314/ajplscm.v7i8.5
38. Dzreke, S. S., & Dzreke, S. E. (2025). Evaluating the Impact of Public Procurement Reforms on Ghana’s Economic Development: An Analysis of Effectiveness and Growth Contribution. World Journal of Advanced Engineering Technology and Sciences, 16(02), 181-201. https://doi.org/10.30574/wjaets.2025.16.2.1282
39. EMMANUEL, A. E. (2021). The consequences of public procurement and its associated irregularities in Ghana. AARMS–Academic and Applied Research in Military and Public Management Science, 20(1), 55-65. doi: 10.32565/aarms.2021.1.4
40. Etse, D., McMurray, A., & Muenjohn, N. (2021). Comparing sustainable public procurement in the education and health sectors. Journal of cleaner production, 279, 123959.
41. Frimpong Barimah, A. (2024). Prevention of Conflict of Interest in Public Procurement in Ghana: A Review of the Adequacy of Legislation. Prevention of Conflict of Interest in Public Procurement in Ghana: A Review of the Adequacy of Legislation (October 28, 2024). https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5272839
42. GHANEPS (2019-2026). GHANEPS, PPA, MoF GH. https://www.ghaneps.gov.gh/epps/home.do
43. GIFMIS (2009 – 2026). MoF Ghana. https://mofep.gov.gh/expenditure-management/bi/gifmis
44. Gyamfi, K., Adamu, M., & Billa, G. (2021). The impact of organizational culture on public procurement act compliance in Obuasi municipality. World Journal of Advanced Research and Reviews, 12(3), 187-199. https://doi.org/10.30574/wjarr.2021.12.3.0489
45. Idun, J. A. M., & Cobblah, C. Competitive Tendering Method and its Effect on Project Performance. https://archive.sbs.edu/wp-content/uploads/2023/11/SBS-WP-2023-02.pdf
46. IMF REPORT (2025) Ghana’s Technical Assistance Report. https://www.elibrary.imf.org/view/journals/019/2025/091/article-A001-en.xml
47. Issah, O., & Eric, D. B. (2024). The effect of transactional costs and competitive tendering on public procurement performance. African Journal of Procurement, Logistics & Supply Chain Management, 7(9), 33-59.
48. Karikari Appiah, M., Amaning, N., Tettevi, P. K., Frimpong Owusu, D., & Opoku Ware, E. (2023). Internal audit effectiveness as a boon to public procurement performance: a multi mediation model. Cogent Economics & Finance, 11(1).   https://doi.org/10.1080/23322039.2023.2164968
49. Kipo-Sunyehzi, D. D., Abubakari, A. F., & Banchani, J. P. S. (2024). Public procurement policies of Nigeria and Ghana: an analysis of the administrative challenges in achieving value for money. Journal of Public Procurement, 24(2), 193-209. https://doi.org/10.1108/JOPP-08-2023-0060
50. Kunkuaboor, Y. C., Adamu, M., Sommik-Duut, M., & Abdul-Seidu, F. (2021). The Effect of Inflation on Economic Growth in Ghana, 1995-2019: Post Democratic Analysis. World Journal of Advanced Research and Reviews, 12(03), 230-242. https://doi.org/10.30574/wjarr.2021.12.3.0660
51. Kwasafo, O. K., Adinyira, E., Agyekum, K., & Botchway, B. (2026). Barriers to green construction procurement practices in developing economies: empirical evidence from Ghana. International Journal of Building Pathology and Adaptation, 1-18.
52. Kwofie, T. E., Addy, M., Marful, A. B., Ellis, F. Y. A., Aigbavboa, C. O., Amos-Abanyie, S., ... & Afram, S. O. (2025). Architectural service consulting strategic clusters and service quality performance in public procurement in Ghana. Engineering, Construction and Architectural Management.
53. Kyeremeh, E. (2022). Upholding sustainable public procurement practices in Ghana: a health service perspective. American International Journal of Business Management (AIJBM), 5(6), 1-13.
54. Lassou, P. J. C., Sorola, M., Senkl, D., Lauwo, S. G., & Masse, C. (2024). Monetization of politics and public procurement in Ghana. Accounting, Auditing & Accountability Journal, 37(1), 85-118. https://doi.org/10.1108/AAAJ-07-2021-5341
55. LI 2466 (2022). Parliament of Ghana, MoF, PPA Ghana. https://ppa.gov.gh/wp-content/uploads/2023/05/PPA_Regulations_2022.pdf
56. LI 2516 (2026). Parliament of Ghana, MoF, PPA Ghana. https://ppa.gov.gh/the-new-l-i-public-procurement-thresholds-for-approving-authorities-and-procurement-methods-regulations-2025-l-i-2516/
57. Liu, Y. (2022). Paradigmatic compatibility matters: A critical review of qualitative-quantitative debate in mixed methods research. Sage Open, 12(1), 21582440221079922. https://doi.org/10.1177/21582440221079922
58. Manpaya, M., Owusu-Manu, D., Baiden, B., Edwards, D. J., & Ashayeri, I. (2023). A systematic review of the linkages between corporate governance systems and procurement practices in public procurement entities. World Journal of Advanced Research and Reviews, 18(3), 711-728. https://wjarr.com/content/systematic-review-linkages-between-corporate-governance-systems-and-procurement-practices
59. Mensah, C., & Tuo, G. (2013). Evaluation of procurement processes and its operational performance in the public sector of Ghana: a case study of Komfo Anokye Teaching Hospital and Kumasi Polytechnic. Evaluation, 5(29).
60. Mensah, R. O., & Kanda, W. (2022). A critical evaluation of the public procurement act in its capacity to defeat corruption in Ghana. Research and Development, 3(4), 224-231.
61. Mensah, R. O., McMawuli, M., Kyeremeh, E. K., Osei-Mensah, F., Aryee, J., MK, P. J., ... & Tettey, P. Public Procurement Methods and Approval Process in The Ghana Civil Service: Review of Some Selected Ministries in The Ghana Civil Service. https://www.crawfordjournalofpgstudies.org/articles/VOL.%201%20NO.%202,%20July.%202022-cEStlZak1pZLQFbtJG3XiX1rF-16-10-2022-2PM.pdf
62. Mohammed, A. W. (2024). Integrating Environmental and Social Considerations into Public Procurement Practice in Ghana. SSRN Electronic Journal.
63. Musah, A., James, A. P., Asiedu-Ampomah, M., & Koomson, F. (2025). The impact of electronic procurement (E-procurement) on public sector accountability in Ghana. Journal of Governance and Accountability Studies (JGAS), 5(1), 63-77. https://doi.org/10.35912/jgas.v5i1.2536
64. Nsiah-Asare, E., & Prempeh, K. B. (2016). Measures of ensuring value for money in public procurement: A case of selected polytechnics in Ghana.
65. Ofori, D., Light, O., & Ankomah, J. (2023). Adoption intentions of electronic procurement among public sector organisations (PSOs) in Ghana: emerging economy perspective. Journal of Public Procurement, 23(2), 179-199.
66. Opoku-Mensah, F. A., Maloreh-Nyamekye, T., Ahenkan, A., & Awuah, B. (2023). Sustainable procurement in Ghana: a systematic literature review and future research agenda. International Journal of Procurement Management, 17(3), 277-299.
67. Oppong, P. B., & Adam, A. M. (2025). From Procurement Literacy to Ethical Behaviour: Proposing and Validating the Procurement Literacy Capability Theory. https://www.preprints.org/manuscript/202512.2452
68. Oppong, P. B., Ofori, D., Wunu, P., Nyamah, E. Y., Nyamah, E. Y., Boateng, J. K., & Agyapong, G. K. (2026). A multidimensional procurement literacy instrument: Development and validation among undergraduate procurement students in Ghana. PLoS One, 21(2), e0341565. https://doi.org/10.1371/journal.pone.0341565
69. Osei‐Tutu, E., Badu, E., & Owusu‐Manu, D. (2010). Exploring corruption practices in public procurement of infrastructural projects in Ghana. International Journal of Managing Projects in Business, 3(2), 236-256. https://doi.org/10.1108/17538371011036563
70. Osei-Tutu, E., Kissi, E., & Osei-Tutu, S. (2010). Sole Sourcing Procurement: The Ghanaian Procurement Experience. Building and Road Research Institute. Kumasi Council for Scientific and Industrial Research, Ghana.
71. Ottou, J. A., Baiden, B. K., & Nani, G. (2020). Root causes of delays in Ghanaian public sector competitive tendering process. In Supporting Inclusive Growth and Sustainable Development in Africa-Volume I: Sustainability in Infrastructure Development (pp. 201-214). Cham: Springer International Publishing. https://link.springer.com/chapter/10.1007/978-3-030-41979-0_15
72. PPA Act 663 (2003). Public Procurement Authority of Ghana. https://ppa.gov.gh/wp-content/uploads/2019/01/Public-Procurement-Act-2003-Act-663.pdf
73. PPA Amendment Act 914 (2016), Reprinted. Public Procurement Authority of Ghana. https://ppa.gov.gh/wp-content/uploads/2019/01/Public-Procurement-Amendment-Act-2016-ACT663_RePrinted.pdf
74. PPA GH Manuals (2003-2026). Public Procurement Authority of Ghana. https://ppa.gov.gh/online-documents/manuals/
75. PPP Act  1039 (2020). Ministry of Finance Ghana. https://mofep.gov.gh/sites/default/files/acts/PPP-ACT-1039.pdf
76. Public Financial Management Act 921 (2016), Ministry of Finance Ghana. https://www.mofep.gov.gh/sites/default/files/acts/PUBLIC-FINANCIAL-MANAGEMENT-ACT-2016.pdf
77. Quashie, M. K. (2017). An Appraisal of Single-Source Procurement in Ghana. JL Pol'y & Globalization, 68, 112.
78. Ren, Z., Kwaw, P., & Yang, F. (2012). Ghana's public procurement reform and the continuous use of the traditional procurement system: The way forward. Built Environment Project and Asset Management, 2(1), 56-69. https://doi.org/10.1108/20441241211235053
79. Salia, A., Issifu, B. S., & Oppong, K. G. (2025). Assessing the Impact of Framework Agreements on the Availability of Essential Medicines: A Case Study of 65 Essential Medicines at the Upper East Regional Medical Stores, Ghana. medRxiv, 2025-09. doi: https://doi.org/10.1101/2025.09.10.25335483
80. Sani, M. (2025). Analysis of Effectiveness of Ghana’s Public Procurement Regulation.
81. Suleiman I. Salifu, (2026). Strengthening Public Procurement Planning In Ghana: A Governance Framework For Value For Money.
82. Toku, L., Muntaka, A. S., Andoh-Baidoo, F. K., & Ofori-Amanfo, J. (2025). Procurement practices and public sector procurement performance in Ghana: the moderating role of political interference. International Journal of Procurement Management, 24(1), 1-24. https://doi.org/10.1504/IJPM.2025.148002