Abstract
Procurement has become an important function in various institutions which need to make effective implementation of the planned activities and make the success of operations that lead quality service delivery and becoming competitive. The purpose of this study therefore, aimed to assess the effect of project procurement practices on budget implementation in TVET schools in Rwanda. The specific objectives were to examine the effect of procurement planning on budget implementation in TVET schools in Huye District in Rwanda, to examine the effect of tendering practice on budget implementation in TVET schools in Huye District in Rwanda and to examine the effect of supplier assessment procedures on budget implementation in TVET schools in Huye District in Rwanda. In consideration this study emphasized on two theories including the principal-agent Theory and the institutional theory. Both descriptive and correlational research designs were used in this study. The study targeted 136 individuals from TVET schools in Huye District, including school head teachers, accountants, and teachers, as the population for generalizing the study findings. Among whom 102 individuals were regarded as respondents to represent the whole population. The research data was be analyzed using SPSS version 21 to calculate frequencies, percentages, means, and standard deviations for quantitative data related to specific objectives. Pearson correlation coefficient described the correlation between procurement practices and budget performance, while T-tests assessed the association between variables. Regression analysis determined the influence of variables. Qualitative data from interviews were be analyzed thematically and presented using textual models, while quantitative findings were be presented using tables and figures. Findings indicated a strong positive perception among respondents regarding the influence of procurement planning practices on budget implementation, with means ranging from 4.48 to 4.52 and standard deviations from 0.66 to 0.69. The study results additionally highlighted the importance of tendering practices, showing means from 4.57 to 4.68 and standard deviations from 0.61 to 0.67. findings furthermore emphasized the role of supplier assessment procedures, with means from 4.64 to 4.85 and standard deviations from 0.36 to 0.70, indicating their significant impact on budget implementation. Furthermore, the study showed that standardized budget management practices, flexibility in budgeting, sharing of responsibilities, and effective cost allocation are crucial, with means ranging from 4.67 to 4.73 and standard deviations from 0.55 to 0.62. The regression analysis confirmed the positive effect of procurement planning, tendering practices, and supplier assessment procedures on budget implementation, with regression coefficients of 0.703 to 0.945 and t-values of 8.230 to 12.892, all statistically significant. Inconclusion, the findings showed a strong positive correlation (r = 0.817, p < 0.05, N = 102) between project procurement practices and budget implementation in TVET schools in Huye District, Rwanda, suggesting that improvements in procurement practices lead to better budget implementation outcomes. These findings provide valuable insights for policymakers and stakeholders, highlighting the importance of strategic planning, effective tendering practices, and supplier management in improving budget implementation in TVET schools. Recommendations for this study include developing strategic planning processes integrating budgeting into procurement, adopting competitive bidding and proper contract management, enhancing supplier assessment procedures, and implementing regular monitoring and evaluation mechanisms. Suggestions for further study include exploring specific aspects of project procurement practices' impact on budget implementation, such as the effectiveness of strategic planning and tendering practices, as well as longitudinal studies to assess long-term effects.