Annual general report of the controller and - Parliament of Tanzania

Though the differences above were explained to relate to
errors in preparation of monthly reports, management
ought to ensure that these reports reflect a fair
presentation of the company’s performance and results.
Late collection and non billing of revenues
It was observed during the audit that some of the Public
Authorities are facing problems of timely collection of
revenues. This problem has been contributed by late
submission of bills to customers and short staffing in the
sales departments. In our review we sited few examples as
they were reported in the management letter issued to
TANESCO:
Meter readings for large customers not done in some
months
We noted for the month of December 2007 that meters
reading for some customers were not done. Though,
invoicing was done based on estimate, revenue at the year
end may be misstated.
There was no meter reading done for the following
customers in December 2007:
Name Customer Ref:
Tradeco Oil Industry 51036253
Agro Processing and Allied 51036225
M/S Superstar Fowarders 51036224
M/S UCLAS 51056618
Revenue for financial year 2007 may have been misstated.
Delays in billing new customers
We noted that newly connected customers received their
first bills two or more months after connection. The table
below represent some specific examples:-
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Office of the Controller and Auditor General PA&oBs 2007/08 90