Procurement Management and Cost Control in Public Institutions: Evidence from Katsina State

This research examines the relationship between procurement management practices and cost control outcomes in public institutions in Katsina State, Nigeria's North West geopolitical zone. Public procurement is a critical interface between government financial management and service delivery, and persistent procurement inefficiencies contribute significantly to budget overruns and project implementation failures in Nigerian public institutions. This study employs a survey research design with data collected from 110 procurement officers, internal auditors, and accounting staff across eight public institutions including local government offices and state parastatals. Structured questionnaires were used, with analysis performed using descriptive statistics and regression techniques. The study evaluates procurement management dimensions including competitive bidding compliance, vendor evaluation processes, contract documentation quality, and post-procurement monitoring. Results reveal that competitive bidding compliance and contract documentation quality are the most significant predictors of cost control effectiveness. Vendor evaluation processes were found to be inconsistently applied, with evidence of selective tendering practices in several institutions. Post-procurement monitoring was identified as the weakest dimension, with limited institutional capacity for tracking contractor performance against contract terms. The paper recommends strengthening Katsina State's procurement regulatory oversight, investing in procurement officer capacity development, and digitising procurement records management. Keywords: procurement management, cost control, public institutions, Katsina State, government expenditure.