Annual general report of the controller and - Parliament of Tanzania

4.0 Introduction
CHAPTER FOUR
EXPENDITURE AND REVENUE MANAGEMENT
This chapter deals with matters relating to management of
revenues and expenditures in Public Authorities that were
reported in the management letters addressed to the
Chairperson of the audited entities after the completion of
each audit for the year ended 30 th June 2008. Matters
which are common to all or most Public Authorities are
grouped within the respective subject matters. Items which
are specific are placed under the headings of the
respective Public Authorities.
4.1 Expenditure management
4.1.1 Advance payments made to suppliers
Regulation 122(1) of the Public Procurement Regulation,
2005 (GN 97) requires the procuring entity to effect
payments after receiving a report on the receipt of goods
that have been delivered provided they are satisfactory.
Contrary to the aforementioned Regulation TANAPA, TPA
and MWAUWASA made payments in advance to various
suppliers amounting to Shs.146,024,582. The concerned
Public Authorities management should strictly adhere to
procedures governing expenditure in the public sector.
4.1.2 Improperly supported transactions
The audit of financial statements of the Public Authorities
during the year under review revealed that, expenditure
amounting to Shs.1,605,899,198 and USD 10,700 was made
without proper accountability. The Public Finance
Regulation No.95 of 2001 (revised 2004) states that any
payment voucher which is incomplete because of its
supporting documents are missing shall be regarded as a
missing voucher.
___________________________________________________________
Office of the Controller and Auditor General PA&oBs 2007/08 81