Annual general report of the controller and - Parliament of Tanzania

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declare the number of visitors who stayed in their lodges which later affect the reported revenues 4.3.6 Tanzania Ports Authority Inaccurate measure of cargos for Inward and outward wharfage Revenue at Lake Ports Wharfage charges are reported based on the weight of inwards and outwards cargo. Our audit examination revealed that, cargo shipped through lake ports were not measured accurately as not all cargo was measured. Only few packages of the cargo were measured and then estimation was made for the entire cargo on the basis of sampled packages, except for the items with standard weight such as cement, sugar etc. In addition, inwards and outwards wharfage charges were accounted for through filling two documents before customers make payments and wharfage receipts were raised, the documents are Tally Sheets and Inwards/Outwards Cargo Declaration Form (IOCD). Our examination of the documentation procedures revealed that, in most cases tally sheets which were supposed to be filled by operations staff were not completed and IOCD which are supposed to be filled by the customers as declaration of the cargo being shipped in or out were filled by operation staff contrary to the required procedure. Management explained that, the above weaknesses are attributable to inadequate number of staff and level of customer literacy. In view of this practice, we were unable to ascertain the accuracy and completeness of the revenue in respect of inward and outward wharfage charges amounting to TZS. 606,201,591 as reported in the accounts. We recommend to the Management to ensure that all cargo is weighed with a view to ensuring that revenue is properly accounted for. Furthermore, all revenue forms should be completed as required. ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 94
Loss of Potential Revenues from Private Jetties at Lake Ports Under the Ports Act, every sea and lake ports within Tanzania mainland are supposed to form the Authority’s source of revenue through various activities within the respective ports. Our sampled visit to the private jetties (ports) at south and north ports in Mwanza and Nansio as listed below revealed that there were several activities with substantial revenue amount not charged and collected by TPA in compliance with the above mentioned enabling Act. The respective private jetties visited are depicted below:- Name of Jet Name of Owner Location 1. Mwaroni City Council Mwanza North Port 2. Mkombozi 1 Mr. Kitana Mwanza North Port 3. Kamanga Ferry Mr. Cag klaus Mwanza North Port 4. Kishimba Mr. J. Kishimba Mwanza North Port 5. Hamo Mr.James Kisandika Mwanza North Port Transport 6 Nyehunge Mr.Said Mohamed Mwanza North Port 7. Bijli Mr. Bijli Mwanza North Port 8. Mkombozi 2 Mr. Kitana Mwanza South Port 9. Kamanga Ferry Mr. Cag klaus Nansio Port Management did not comply with the Ports Act. In this regard we urge management to continue with efforts to ensure that they increase their revenue earning capacity. 4.3.7 Tanzania Petroleum Development Corporation Late Collection of Gas Sales from PanAfrican Energy (T) Limited We observed that collections of gas proceeds from PanAfrican Energy (T) Limited were not satisfactory. ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 95
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ANNUAL GENERAL REPORT OF THE CONTRO
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Office of the Controller and Audito
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CHAPTER NINE ......................
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GTEA General Tyre East Africa HRM H
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TR Treasury Registrar TRA Tanzania
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Lastly, I would like to thank staff
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for the maintenance of a compliant
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PA & oBs Unqualified opinion Unqual
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and effective delivery of community
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year 2007/2008 the Office of the Co
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CHAPTER ONE BACKGROUND AND GENERAL
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• Preventing or minimizing the un
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1.3 Responsibilities of the Board o
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singly or jointly did the audit of
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CHAPTER TWO BASIS AND TREND OF AUDI
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addition of such an emphasis of mat
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General to access all records, book
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It is important to note that an unq
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From the above analysis, it is evid
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49. National Institute for Producti
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-- The computer hardware and softwa
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epayable after six months. The agre
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4. Tabora Urban Water Supply and Se
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was carried out by ‘The Solomon C
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2. PresidentialParastatal Sector Re
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een reconciled by DUWASA and theref
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4 Tanzania Standard Newspaper (TSN)
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summary total of invoices issued to
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6. Tanzania Communi cation Regulato
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monthly reports as required by sect
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independently as required by sectio
Page 63 and 64: TANAPA obtained from the Exim Bank
Page 65 and 66: 8. Tanzania Post Corporation 9. Ins
Page 67 and 68: Procurement Notice as required by R
Page 69 and 70: 11 Muhimbili University of Health a
Page 71 and 72: Water Supply and Sewarage Authority
Page 73 and 74: elating to prior years interest cha
Page 75 and 76: CHAPTER THREE SUMMARY OF THE PREVIO
Page 77 and 78: 2. 10.2 Weak Information Technology
Page 79 and 80: eporting directly to the Chief Exec
Page 81 and 82: Concern Problems Some public corpor
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Page 85 and 86: overstatement of the assets; nonrev
Page 87 and 88: y the liabilities imposed by variou
Page 89 and 90: Tanzania International Container Te
Page 91 and 92: while the Board of External Trade f
Page 93 and 94: 3.2.2 National Insurance Corporatio
Page 95 and 96: Kagera Sugar Company Ltd General Ty
Page 97 and 98: Emunio Tanzania Limited Kiwira Coal
Page 99 and 100: guaranteed 75% by the government an
Page 101 and 102: 4.0 Introduction CHAPTER FOUR EXPEN
Page 103 and 104: 4.1.3 Questionable payments (i) Nat
Page 105 and 106: The above certificate was in favour
Page 107 and 108: (iii) Tanzania Engineering and Mech
Page 109 and 110: ensure that this regulation is full
Page 111 and 112: Customer Meter No. Date connected F
Page 113: Date Number of visitors per TANAPA
Page 117 and 118: CHAPTER FIVE INTERNAL CONTROL SYSTE
Page 119 and 120: prepared (NBC A/C No. 022103000156
Page 121 and 122: 5.6 Lack of segregation of duties.
Page 123 and 124: monthly basis to do a reconciliatio
Page 125 and 126: CHAPTER SIX PERFORMANCE REVIEW 6.0
Page 127 and 128: From the table above, the operation
Page 129 and 130: - IPTL and Songas accounted for abo
Page 131 and 132: Key performance targets not achieve
Page 133 and 134: failing to effectively and efficien
Page 135 and 136: SN Donor Year of deposit Amount 1.
Page 137 and 138: anger post 10 TANESCO Electricity c
Page 139 and 140: aired without raising Broadcasting
Page 141 and 142: 6.13.2 National Development Corpora
Page 143 and 144: CHAPTER SEVEN COMPLIANCE WITH PROCU
Page 145 and 146: of appropriate procurement methods
Page 147 and 148: evaluation committee to the tender
Page 149 and 150: A review of the tendering procedure
Page 151 and 152: Dodoma (2 sites ) 10 Singida (2 sit
Page 153 and 154: TANAPA. Furthermore, there was no e
Page 155 and 156: VAT). How the Joint venture came ab
Page 157 and 158: CHAPTER EIGHT CONTRACT MANAGEMENT 8
Page 159 and 160: 3. Unjustified Single source 4. Lac
Page 161 and 162: Property Market Consult -TZS. 107,9
Page 163 and 164: Item Old rate (Shs) New rate (Shs)
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Furthermore, throughout the period
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sub-contractor or agents; and the c
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• A further invoice No. 402706 fr
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in the cost of the measured works a
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The original contract price with Gr
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of the project and not responding t
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(a) Tender Evaluation Documents We
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(i) Selling price for the entire pr
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alance (i.e. 90% of selling price)
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payment of the purchase price, whic
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a building. However, the following
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9.0 Introduction CHAPTER NINE ASSET
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No periodic physical verification e
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Lack of motor vehicles registration
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Registrar through his letter with r
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gone in dispute which has not been
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of the Authority by the then Presid
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undertake various activities and th
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9.9 Un-recovered Loans and Advances
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committed by TPB Staff during the p
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have invested the amount in other v
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3.7 Millions (2006) loan 9. Kiwira
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een executed and availed as support
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Tanzania Posts Corporation is an ag
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10.0 Introduction CHAPTER TEN HUMAN
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employees. The appraising system he
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without employment contract contrar
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to a lower rank, status and pay whi
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10.8 Accumulation of annual leave b
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11.0 Introduction CHAPTER ELEVEN CO
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Dar es Salaam City Council since th
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allowances varies from one organiza
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11.3 Parliamentarians serving as Di
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make final decisions to an autonomo
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CHAPTER TWELVE RESULTS OF PRIVATIZA
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12.1.1 Public Authorities and other
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Shs.85,905,745,060 being paid up sh
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total potential of paid up share ca
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alances as at 31 st December, 2007
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CHAPTER THIRTEEN RESULTS OF SPECIAL
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from the existing training arrangem
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evidenced by fuel adulteration whic
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esult of stock taking exercise as a
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CHAPTER FOURTEEN CONCLUSIONS AND RE
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Recommendation • The Board of Dir
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• No monthly bank reconciliations
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advertisement should be aired witho
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Office building at BoT and take app
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• The Government should enter int
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e based upon the interests of consu
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• There is an ambiguity in the ro
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in terms of likelihood of occurrenc
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14. for Universities Tanzania Commu
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28. Government Employees Provident
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9. Mzumbe University 10. University
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Annexure 2 Audits Public Authoritie
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Wildlife Research Institute (TAWIRI
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3. Kigoma/Ujiji Urban water Suppy a
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Higher learning institutions and Co
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Annual general report of the controller and - Parliament of Tanzania

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