Annual general report of the controller and - Parliament of Tanzania

ensure that this regulation is fully complied with, an
accounting officer has to make sure the cashier’s office is
well safeguarded. During the course of our audit, we
observed that the Institute of Social Works does not have
an office provided for cashier’s daily activities. Instead the
cashier is sitting at the office pool in the account office
where receiving of cash and cheques is done. Management
is inadequately controlling and safeguarding the
institution’s revenue collections.
4.3.3 Lack of safe custody over accountable documents at
Tukuyu Urban Water and Sewerage Authority
Regulation 151 of the Public Finance Regulations requires
that valuable documents when not in use should always be
kept in a strong room, safe, or strong box. Audit test
conducted at Tukuyu Urban Water and Sewerage Authority
noted that a total number of 30 revenue collection receipt
books were missing from the authority’s offices. Some
other 80 receipt books were found to be kept a cupboard
and there were no records for the same in the counterfoil
register. Audit could not ascertain the revenue collection
on the missing receipt books.
4.3.4 Tanzania Electrical Supply Company Ltd
Long outstanding revenue reconciling items
During audit I noted differences between income reported
in the monthly cash collection report and amounts reported
in the general ledger as shown below;
Details Consumer Consumer Miscellaneous
contribution contribution income
Total
monthly
per 123,378,144 355,509,564 73,173,455
reports sent
to head office
Balance
general
ledger
per 223,616,208 712,362,570 8,948,057
Variance 109,234,064 356,853,006 4,225,398
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Office of the Controller and Auditor General PA&oBs 2007/08 89