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\title{A Critical Analysis on Electro-Mechanical Works of Public Works Department Based on Key Performance Indicators to Comply PPA 2006 \& PPR 2008}
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\begin{document}

             \author[1]{Sobuj Kumar  Ray}

             \author[2]{Kanij  Fatema}

             \author[3]{M. M. Israfil Shahin  Seddiqe}

             \affil[1]{  DESCO}

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\date{\small \em Received: 9 December 2015 Accepted: 2 January 2016 Published: 15 January 2016}

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\begin{abstract}
        


Using Public funds for Public Works is of great responsibility and accountability for the procurement officials of the government. Transparency, efficiency, accountability, competitiveness, equitable treatment and free & fair competition are essential to be ensured in the procurement using public funds. In Bangladesh, these could not be ensured earlier due to a lack of proper rules and regulation. To streamline the public procurement activities, the Government of the People?s Republic of Bangladesh has enacted Public Procurement Act (PPA) 2006 and thereafter issued Public Procurement Rules (PPR) 2008. Since then government agencies are bound to abide by the Act and Rules very strictly in their procurement activities.

\end{abstract}


\keywords{PPA, PPR, KPI and PWD.}

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\let\tabcellsep& 	 	 		 
\section[{I. Introduction a) Background and Context}]{I. Introduction a) Background and Context}\par
rocurement" means the purchasing or hiring of Goods, or acquisition of Goods through purchasing and hiring, and the execution of Works and performance of Services by any contractual means. When procurement is done with public money, then it is called public procurement.\par
Until 2003, there was no standard and legal framework for public procurement in Bangladesh and General Financial Rules (GFR) had regulated public procurement procedures and practices in Bangladesh. These rules were originally issued during the British period and slightly revised in 1951 under the Pakistani rule. After Bangladesh's independence, few changes were made to these rules in 1994 and 1999 respectively  {\ref (Islam, 2011)}.\par
To ensure transparency and accountability in the procurement of goods, works or services using public funds, and ensuring equitable treatment and free and fair competition among all persons wishing to participate in such procurement, the Government of the Upon issuance of the PPA 2006 and PPR 2008, the government agencies are bound to follow the Act and Rules in the day to day procurement activities of their own. The Central Procurement Technical Unit (CPTU) of the Implementation Monitoring and Evaluation Division (IMED) of the Ministry of Planning have been established for carrying out the purposes of Section 67 of PPA 2006 which states as follows: Section 67: For carrying out the purposes of the Act, the Government shall, through a Central Procurement Technical Unit or any other unit established by it relating to procurement monitoring, coordination and management, perform the following responsibilities, namelya. Providing for monitoring compliance with and implementation of this Act through the authority as designated by the Government; b. Arranging for performance of the necessary functions and responsibilities incidental thereto, through the authority as designated by the government and c. Performing any other responsibilities as prescribed. 
\section[{b) Statement of the Problem}]{b) Statement of the Problem}\par
Procurement of Goods, Works, and Services are also covered by the IMED's existing way of undertaking implementation monitoring and evaluation tasks but not monitored and evaluated on the basis of any key performance monitoring indicators. That's why CPTU of IMED is monitoring procurement performance through the PPRP-II project. CPTU has appointed a Project Implementation Support Consultant for each of the four target agencies. These consultants are submitting the procurement performance report of each agency on quarterly basis. Also, a consultancy firm, Survey Research Group (SRG) Bangladesh, appointed by CPTU, is submitting quarterly the reports to CPTU based on KPIs. Though it is reported that procurement performance of the target agencies are improving day by day, it would be wise enough to have an independent study to ascertain the procurement performance of the target agencies. 
\section[{c) Significance of the proposed research}]{c) Significance of the proposed research}\par
The procurement performance of the target agencies have been described and classified in terms of transparency, efficiency, competitiveness and compliance of government procurement rules and procedures. Among the four different categories, compliance of PPR 2008 is considered as the vital one. It is generally considered that if compliance is ensured, then the government purpose for ensuring value for money in the public procurement will be possible.\par
Among the four target agencies, PWD has a significant quantity of budget allocation against the projects in the Annual Development Program me (ADP). 
\section[{d) Research Questions}]{d) Research Questions}\par
This study is aims to know the extent of compliance of PPR 2008 by PWD procurement activities. Also it is intended to know the hindrances which have been faced by PWD while complying with the rules of PPR 2008.  
\section[{f) Scope of the Study}]{f) Scope of the Study}\par
Under the supervision of the Project Implementation Support Consultant appointed to PWD on behalf of CPTU, the procuring entity (PWD) is carrying out the monitoring and evaluation of their procurement performance in accordance with the set KPIs. But an independent study is intended from the concerned authorities to find out the gap of compliance of PPR 2008 in PWD. This study is such an approach for ascertaining the facts in PWD. 
\section[{g) Limitations of the study}]{g) Limitations of the study}\par
The limitations of this study have come from both its scope and its methodology. Survey was confined to electro-mechanical works of PWD Head Quarter and Dhaka. The respondents were selected mainly from the organization's head office and Sher-e-Bangla Nagar office of Dhaka city. On the other hand, officers were selected on the basis of researcher's convenience. Key informant interview was conducted on few senior officers and with the consultant engaged in PWD from CPTU. Time constraint was also one of the major limitations of the study. Most of the respondents had gathered different types of experiences in different projects; sometimes experiences were not generalized rather project-specific. This issue had come across during the interviews. Also the officers were requested to give answers based on their own perception. As the perceptions on situation varied from person to person, this may have been a major limitation of the study. 
\section[{II. Methodology a) Methods of collecting data/Sampling method}]{II. Methodology a) Methods of collecting data/Sampling method}\par
A questionnaire survey was adopted for this study. Survey method was used as this is considered as the best method available to the social scientists interested in collecting original data. It gives a clear idea about the actual facts. A quantitative method was followed in this study. A questionnaire survey was adopted for collecting primary data from different stakeholders related to procurement activities of PWD and having an acquaintance with PPA 2006 and PPR 2008. For the indepth study on compliance issues of PPR 2008, Questionnaire was given to all Division of PWD that are closely related to Electro-mechanical works with a general introduction of the research. Among them 20 (Twenty) Divisions replied with the procurement data of single project. Here both only closed ended questions were stipulated for getting the in-depth essence of procurement activities.\par
Before asking for filling the questionnaire, the general idea of the research objectives were exchanged with them. After the exchange of general idea of the research objectives, the questionnaire was given to them. They were requested to fill the questionnaire based on the actual data of a specific project under his/her territory. Some electronics means was also used to collect feedback from some of the PWD persons affiliated with the project. PWD Head Quarters and District offices were selected for collection of data in the questionnaire. Due to time constraint of the present study, it was not possible to collect data from all the districts. The study was mainly focused on the BCC Bhaban's Electromechanical works; As the implementation of work from the ministry wise project progress report has been attached in Appendix C, from where we get the idea that most of the works of the project have been completed and some of them are ongoing and a few of them are not yet started as work order has recently been placed against those works. Especially those which are in the middle stage of their implementation were considered for the study, but some procurement information from the rough estimate of the works as stated bellow- We get the original approved official estimate on which the Project work was performed. 
\section[{Global}]{Global} 
\section[{c) Study Period}]{c) Study Period}\par
Survey was conducted at different Division offices of PWD, Planning Commission, IMED, and TEC members of PWD from Roads and Highways Department (RHD) and Public Works Department (PWD) Dhaka, Bangladesh from December 2015 to May 2016. 
\section[{d) Sample Size}]{d) Sample Size}\par
For Questionnaire, the respondents were categorized in four different types namely i) PWD's employee, ii) TEC Members, iii) Persons who are dealing with PWD's projects iv) Others. As there are numerous people are concerned with PWD's procurement activities of Electro-mechanical works, a total of 28 different officers given their data.\par
Projects for the study were randomly selected as PWD does not do a lot of Electro-mechanical Project work every year, and due to the time constrain of the dissertation. As a means of processing, collected data have been cleaned, edited, arranged and coded before statistical analysis. The main statistical analytical tool used in this study was Statistical Package for Social Science (SPSS) to analyze and interpret the matter of the study and for preparing the frequency table \& other tables and for constructing pie charts. 5-point Likert scale was used in the questionnaire to categorize the answers for easy analysis. 
\section[{e) Data processing and Analysis/Analytical Fram}]{e) Data processing and Analysis/Analytical Fram}\par
Microsoft Excel has been used for preparing Some of the tables related to the BCC Bhaban Project. Microsoft Word has been used for preparing the report. 
\section[{III. Result \& Discussion}]{III. Result \& Discussion}\par
Aim of this study is to find out the level of compliance of PPR 2008 by BCC Bhaban in its procurement activities. This study is specifically aimed to assess the gap of compliance and scope of improvement for implementation of PPR 2008 in BCC Bhaban vertical extension 3 rd phase. 
\section[{a) Demographic overview of the respondents}]{a) Demographic overview of the respondents}\par
Questionnaire survey has been conducted among officers mainly responsible for Vertical Extension of BCC Bhaban under the project "Strengthening of BCC Bhaban by Development of structure". These officers are from PWD and involved in the project in various engineering activities. Also the respondent holds different ranking and all of them are well acquainted with procurement process of BCC Bhaban extension 11 th floor to 14 th floor.\par
Below is a summary of demographic information of respondents,  
\section[{Overview of survey questionnaire}]{Overview of survey questionnaire}\par
The respondents were asked Seventeen (17) questions regarding compliance of PPR 2008 in BCC Bhaban's procurement activities for the Vertical extension from 11 th floor to 14 th floor. Questionnaire were asked to the respondents on compliance KPIs in a 5point Likert scale where as 1 for "Very Poor", 2 for "Poor", 3 for "Neutral", 4 for "Good" and 5 for "Very Good". Frequency distributions of response are shown in Table \hyperref[tab_2]{2}   
\section[{c) Overview of the Key Informant Interview}]{c) Overview of the Key Informant Interview}\par
Key informant interview has been conducted with several engineers involved in strengthening of BCC Bhaban by development of structure, 3 rd phase (11 th floor to 14 th floor). Most of the key informants mentioned that before PPR, General Financial Rules (GFR) was applied for the procurement of goods, works and services. The monitoring and evaluation of the then procurement activities were not so structured. These all were streamlined with the introduction of PPR 2003 and strengthened after PPR 2008.\par
All key informants were asked about the compliance of KPIs and in-depth opinion was expected for a clear view of the issue, understanding the same and concluding thereof. Also, the key informants were asked about the problems of compliance of PPR 2008 in their respective procurement activities. The opinion of the key informants were noted down and used for analyzing the findings of the questionnaire survey. In response to this question, 42.9\% of the respondent have given their opinion as 'Very Good' while 28.6\% opted for 'Good',14.3\% opted for 'Neutral' response to the question. 10.7\% \& 3.6\% opted for 'poor' or 'very poor' respectively. The mean, median and mode of the responses are 3.964, 4.00 and 5.00 respectively. The standard deviation of the response is 0.63725 which means a small effect on the study result is present. It indicates that BCC Bhaban is complying to the Rule 36 of PPR 2008 keenly following standard time between tender opening and tender valuation. Key informant interviews also reflected in the similar manner. Year 2016 F KPI 19: BCC Bhaban followed standard time between submission and approval of Tender Evaluation Report (TER) KPI 14: BCC Bhaban followed standard time between tender opening and tender evaluation\par
In this question, 39.3\% respondents choose 'Very good' while 35.7\% reported as 'Good' and 14.3\% shown 'Neutral' response to the question. 7.1\% marked it as 'poor' while 3.6\% said its 'very poor'. The mean, median, mode and standard deviation of the responses are 4.00, 4.00, 5.00 and 1.088 respectively.\par
In response 35.7\% of the respondent have given their opinion as 'Very good' while 32.1\% reported as 'Good' and 25\% ticked 'Poor' as response. 3.6\% gave verdict for 'poor' none opted for 'very poor'. The mean, median, mode and standard deviation of the responses are 4.77, 5.78, 4.00 and 5.00 respectively. Similar results were found among the opinions of the interviewee while conducted the key informant interview. A standard deviation of 9.294 also indicates a significant effect on the study. KPI 21: In BCC Bhaban, TEC submits TER directly to the CAA\par
The perceptions of the respondents on this question in this question were also very scattered, 32.1\% of the respondent opted for 'very good' while the minimum 3.6\% ticked 'Poor'. The other 25\% respondents chose 'Good' and 39.3\% remained 'Neutral' in their opinion. However, no 'Very poor' answer was received. The mean, median, mode and standard deviation of the responses are 3.857, 4.00, 3.00 and 0.9315 respectively. Though majority of the respondent's perception is 'Very good', but it can be said that BCC Bhaban is complying this rule in a fairly basis as there some respondents choose 'Poor' option.\par
In response to this question, respondents' choices were also scattered. 25\% of the respondents (60\%) answered the question as 'Very Good' and 35\% answered it as 'Good'. 35.7\% marked as 'neutral', and 3.6\% respondents went for poor'. The mean, median, mode and standard deviation of the responses are 3.82, 4.00, 3.00 and 0.862 respectively. According to the responses regarding this requirement of PPR 2008, the present study indicates that BCC is fairly comply with this timeline.\par
In response to this question also, respondents' choices were also scattered majority of the respondents 50\% answered the question as 'Good', while 21.4\% opted for 'Very Good', 'Neutral' 10.7\%, 'Poor' 14.3\% and 'Very poor' 3.6\%. Thus, there is an overall positive response to the question meaning. In response to this question, the respondents had shown a mixed response of their perceptions. 32.1\% of the respondents opted for 'Very Good' while the same number of respondents for 'Good'. Among others, 25\% opted for neutral, poor 3.6\% \& very poor 7.1\%.shown their perception as 'Poor' while the rest 2.9\% only replied as 'Very good'. There was no one answered the question as 'Very poor'. This has been shown in Table \hyperref[tab_5]{3} and graphically expressed in Chart 10. The mean, median, mode and standard deviation of the responses are 3.11, 3.00, 3 and 0.676 respectively. While talked with the key informants, there found a perception that contractor's payment is timely disbursed.\par
In this question equal number of respondents 28.6\% marked it 'Very poor' and 'Good'. While 14.3\% remain 'Neutral' in their perception 7.1\% was in favor of the 'Poor' opinion. However, 21.4\% stated their perception to this question as 'Very Poor'. The mean, median, mode and standard deviation of the responses Payment of interest for delayed payment is a mandatory requirement of PPR 2008. However, from the present study, it can be said that BCC Bhaban is not paying any interest for a delayed payment. While conducting key informant interview, the respondents expressed their opinion candidly that as there no provision of sufficient fund in the contract, the contractors never paid for a delayed payment.   
\section[{IV. Conclusion}]{IV. Conclusion}\begin{figure}[htbp]
\noindent\textbf{}\includegraphics[]{image-2.png}
\caption{\label{fig_0}}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{}\includegraphics[]{image-3.png}
\caption{\label{fig_2}}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{2016}\includegraphics[]{image-4.png}
\caption{\label{fig_3}2016 F©}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{}\includegraphics[]{image-5.png}
\caption{\label{fig_4}F}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{1} \par 
\begin{longtable}{P{0.85\textwidth}}
Taka in\\
Lac.\end{longtable} \par
 
\caption{\label{tab_1}Table 1 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{2} \par 
\begin{longtable}{P{0.85\textwidth}}
Taka in\\
Lac.\end{longtable} \par
 
\caption{\label{tab_2}Table 2 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{4} \par 
\begin{longtable}{P{0.034552845528455285\textwidth}P{0.11056910569105692\textwidth}P{0.16585365853658537\textwidth}P{0.11747967479674797\textwidth}P{0.2073170731707317\textwidth}P{0.21422764227642274\textwidth}}
\tabcellsep \tabcellsep \multicolumn{2}{l}{Frequency Percent}\tabcellsep Valid Percent\tabcellsep Cumulative Percent\\
Valid\tabcellsep Neutral\tabcellsep 4\tabcellsep 14.3\tabcellsep 14.3\tabcellsep 14.3\\
\tabcellsep Good\tabcellsep 13\tabcellsep 46.4\tabcellsep 46.4\tabcellsep 60.7\\
\tabcellsep \tabcellsep 11\tabcellsep 39.3\tabcellsep 39.3\tabcellsep 100.0\\
\tabcellsep Total\tabcellsep 28\tabcellsep 100.0\tabcellsep 100.0\tabcellsep \end{longtable} \par
 
\caption{\label{tab_3}Table 4 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{5} \par 
\begin{longtable}{P{0.033203125\textwidth}P{0.166015625\textwidth}P{0.10625\textwidth}P{0.152734375\textwidth}P{0.192578125\textwidth}P{0.19921875\textwidth}}
\tabcellsep \tabcellsep Frequency\tabcellsep Percent\tabcellsep Valid Percent\tabcellsep Cumulative Percent\\
Valid\tabcellsep Neutral\tabcellsep 2\tabcellsep 7.1\tabcellsep 7.1\tabcellsep 7.1\\
\tabcellsep Good\tabcellsep 10\tabcellsep 35.7\tabcellsep 35.7\tabcellsep 42.9\\
\tabcellsep Very Good\tabcellsep 16\tabcellsep 57.1\tabcellsep 57.1\tabcellsep 100.0\\
\tabcellsep Total\tabcellsep 28\tabcellsep 100.0\tabcellsep 100.0\tabcellsep \end{longtable} \par
 
\caption{\label{tab_4}Table 5 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{3} \par 
\begin{longtable}{}
\end{longtable} \par
 
\caption{\label{tab_5}Table 3 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{6} \par 
\begin{longtable}{P{0.08990384615384615\textwidth}P{0.10625\textwidth}P{0.41171874999999997\textwidth}P{0.018389423076923078\textwidth}P{0.029627403846153845\textwidth}P{0.021454326923076923\textwidth}P{0.1655048076923077\textwidth}P{0.0071514423076923074\textwidth}}
\tabcellsep \multicolumn{6}{l}{A Critical Analysis on Electro-Mechanical Works of Public Works Department Based on Key Performance}\\
\tabcellsep \tabcellsep \multicolumn{5}{l}{Indicators to Comply PPA 2006 \& PPR 2008}\\
\tabcellsep \tabcellsep \multicolumn{2}{l}{Respondent's}\tabcellsep \tabcellsep \multicolumn{2}{l}{Frequen}\tabcellsep Percent\\
\tabcellsep \tabcellsep \multicolumn{2}{l}{Organization}\tabcellsep \tabcellsep \\
\tabcellsep \tabcellsep PWD\tabcellsep \tabcellsep \tabcellsep 28\tabcellsep 100.0\\
\tabcellsep \tabcellsep Total\tabcellsep \tabcellsep \tabcellsep 28\tabcellsep 100.0\\
\tabcellsep \tabcellsep \multicolumn{2}{l}{Designation}\tabcellsep \tabcellsep \\
\tabcellsep \tabcellsep \multicolumn{2}{l}{Assistant Engineer}\tabcellsep \tabcellsep 9\tabcellsep 32.1\\
\tabcellsep \tabcellsep \multicolumn{3}{l}{Senior Assistant Engineer}\tabcellsep 6\tabcellsep 21.4\\
\tabcellsep \tabcellsep \multicolumn{2}{l}{Executive Engineer}\tabcellsep \tabcellsep 3\tabcellsep 10.7\\
Year 2016\tabcellsep \tabcellsep \multicolumn{3}{l}{Administrator/Consultant Project Director Total}\tabcellsep 6 4 28\tabcellsep 21.4 14.2 100.0\\
64\tabcellsep \tabcellsep \multicolumn{2}{l}{Relevancy with PWD Employee}\tabcellsep \tabcellsep 9\tabcellsep 32.1\\
( ) Volume XVI Issue VII Version I\tabcellsep \tabcellsep \multicolumn{4}{l}{TEC Member Dealing with BCC Bhaban 12 5 Others 2 Total 28 Education Level Masters' 3 Bachelor 24 Others 1 Total 28 Training on PPA/PPR 2008 Yes 25 No 3}\tabcellsep 17.8 42.8 7.1 100.0 10.7 85.7 3.6 100.0 89.3 10.7\\
Global Journal of Researches in Engineering\tabcellsep Valid\tabcellsep Total Good Very Good Neutral\tabcellsep 9 17 2 Frequency\tabcellsep \multicolumn{2}{l}{28 Percent 32.1 60.7 7.1}\tabcellsep 100.0 Valid Percent 32.1 60.7 7.1 Cumulative Percent 39.3 100.0 7.1\\
\tabcellsep \tabcellsep Total\tabcellsep 28\tabcellsep 100.0\tabcellsep \tabcellsep 100.0\end{longtable} \par
  {\small\itshape [Note: F © 2016 Global Journals Inc. (US) b)]} 
\caption{\label{tab_6}Table 6 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{7} \par 
\begin{longtable}{P{0.018945022288261514\textwidth}P{0.14903417533432392\textwidth}P{0.06693907875185735\textwidth}P{0.2690193164933135\textwidth}P{0.08083209509658246\textwidth}P{0.1540861812778603\textwidth}P{0.1111441307578009\textwidth}}
\tabcellsep \tabcellsep \tabcellsep \tabcellsep Valid Percent\tabcellsep Cumulative Percent\\
Valid\tabcellsep Very Poor\tabcellsep 1\tabcellsep 3.6\tabcellsep 3.6\tabcellsep 3.6\\
\tabcellsep Poor\tabcellsep 3\tabcellsep 10.7\tabcellsep 10.7\tabcellsep 14.3\\
\tabcellsep Neutral\tabcellsep 4\tabcellsep 14.3\tabcellsep 14.3\tabcellsep 28.6\\
\tabcellsep Good\tabcellsep 8\tabcellsep 28.6\tabcellsep 28.6\tabcellsep 57.1\\
\tabcellsep Very Good\tabcellsep 12\tabcellsep 42.9\tabcellsep 42.9\tabcellsep 100.0\\
\tabcellsep Total\tabcellsep 28\tabcellsep 100.0\tabcellsep 100.0\tabcellsep \\
Valid\tabcellsep Very Poor\tabcellsep Frequency 1\tabcellsep \multicolumn{2}{l}{Table 8: KPI\textunderscore 19 Percent Valid Percent 3.6 3.6}\tabcellsep 3.6 Cumulative Percent\tabcellsep Year 2016\\
\tabcellsep Poor Neutral\tabcellsep 2 4\tabcellsep 7.1 14.3\tabcellsep 7.1 14.3\tabcellsep 10.7 25.0\tabcellsep 65\\
Valid\tabcellsep Good Very Good Total Poor Neutral\tabcellsep 10 11 28 Frequency 1 7\tabcellsep \multicolumn{2}{l}{35.7 39.3 100.0 Table 9: KPI\textunderscore 20 Percent Valid Percent 35.7 39.3 100.0 3.6 3.6 25.0 25.0}\tabcellsep 60.7 100.0 3.6 28.6 Cumulative Percent\tabcellsep XVI Issue VII Version I\\
\tabcellsep Good 53.00 Total Very Good\tabcellsep 9 10 1 28\tabcellsep 32.1 35.7 3.6 100.0\tabcellsep 32.1 35.7 3.6 100.0\tabcellsep 60.7 96.4 100.0\tabcellsep ) Volume\\
\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep Journal of Researches in Engineering ( F\\
\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep Global\end{longtable} \par
 
\caption{\label{tab_7}Table 7 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{10} \par 
\begin{longtable}{P{0.02661795407098121\textwidth}P{0.1455114822546973\textwidth}P{0.12244258872651355\textwidth}P{0.23246346555323588\textwidth}P{0.14373695198329856\textwidth}P{0.1792275574112735\textwidth}}
\tabcellsep \tabcellsep \multicolumn{3}{l}{Frequency Percent Valid Percent}\tabcellsep Cumulative Percent\\
Valid\tabcellsep Poor\tabcellsep 1\tabcellsep 3.6\tabcellsep 3.6\tabcellsep 3.6\\
\tabcellsep Neutral\tabcellsep 11\tabcellsep 39.3\tabcellsep 39.3\tabcellsep 42.9\\
\tabcellsep Good\tabcellsep 7\tabcellsep 25.0\tabcellsep 25.0\tabcellsep 67.9\\
\tabcellsep Very Good\tabcellsep 9\tabcellsep 32.1\tabcellsep 32.1\tabcellsep 100.0\\
\tabcellsep Total\tabcellsep 28\tabcellsep 100.0\tabcellsep 100.0\tabcellsep \\
\tabcellsep \tabcellsep \tabcellsep \multicolumn{2}{l}{Table 11: KPI\textunderscore 25}\tabcellsep \\
\tabcellsep \tabcellsep Frequency\tabcellsep Percent\tabcellsep Valid Percent\tabcellsep Cumulative Percent\\
Valid\tabcellsep Poor\tabcellsep 1\tabcellsep 3.6\tabcellsep 3.6\tabcellsep 3.6\\
\tabcellsep Neutral\tabcellsep 10\tabcellsep 35.7\tabcellsep 35.7\tabcellsep 39.3\\
\tabcellsep Good\tabcellsep 10\tabcellsep 35.7\tabcellsep 35.7\tabcellsep 75.0\\
\tabcellsep Very Good\tabcellsep 7\tabcellsep 25.0\tabcellsep 25.0\tabcellsep 100.0\\
\tabcellsep Total\tabcellsep 28\tabcellsep 100.0\tabcellsep 100.0\tabcellsep \\
\tabcellsep \tabcellsep \tabcellsep \multicolumn{2}{l}{Table 12: KPI\textunderscore 31}\tabcellsep \\
\tabcellsep \tabcellsep Frequency\tabcellsep Percent\tabcellsep Valid Percent\tabcellsep Cumulative Percent\\
Valid\tabcellsep Very Poor\tabcellsep 1\tabcellsep 3.6\tabcellsep 3.6\tabcellsep 3.6\\
\tabcellsep Poor\tabcellsep 4\tabcellsep 14.3\tabcellsep 14.3\tabcellsep 17.9\\
\tabcellsep Neutral\tabcellsep 3\tabcellsep 10.7\tabcellsep 10.7\tabcellsep 28.6\\
\tabcellsep Good\tabcellsep 14\tabcellsep 50.0\tabcellsep 50.0\tabcellsep 78.6\end{longtable} \par
 
\caption{\label{tab_8}Table 10 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{} \par 
\begin{longtable}{}
\end{longtable} \par
  {\small\itshape [Note: are 3.35, 4.00, 4.00 and 1.5205 respectively.]} 
\caption{\label{tab_9}}\end{figure}
 			\footnote{© 2016 Global Journals Inc. (US)} 		 		\backmatter  			 \par
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