Annual general report of the controller and - Parliament of Tanzania

The above certificate was in favour of ESTIM Construction
(T) Ltd. The correct value of Value Added Tax (VAT) should
have been determined as follows:
Details Shs
The Certified Value 229,896,093.00
VAT 20% 45,979,218.00
The excess amount paid is Shs. (59,013,335 – 45,979,218) =
13,034,116. No plausible explanation was advanced by
management for this anomaly.
4.1.6 Compensation to Usangu villagers not fully accounted for
TZS 5.9 billion by TANAPA
Tanzania National Parks (TANAPA) included in the land
development, land development costs of Shs.5.9 billion
being compensation to Usangu villagers that has not been
fully accounted for. There was no any evidence or audit
trail to suggest that the funds were received by the
intended beneficiaries. Furthermore, the Ministers Council
instructed TANAPA through the Ministry of Natural
Resources and Tourism to pay Usangu villagers an amount
of Shs.4.28 Billion as compensation following the inclusion
of Usangu wet lands into Ruaha National Park and thus
payments were to be made in accordance with the Village
Land Act, 1999. TANAPA however had released a total of
5.9 billion as compensation to the villagers by 30 th June
2008. There was no evidence whether the extra funds
amounting to Shs.1.62 billion was approved by the Cabinet
and TANAPA’s Board of Trustees. In the absence of
accountability, compensation may not have reached the
targeted Beneficiaries.
4.2 Revenue management
4.2.1 Cash management
Pursuant to Reg. 78 of the Public Finance Regulations
2001(Revised 2004) all collections of revenue or public
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Office of the Controller and Auditor General PA&oBs 2007/08 85