Annual general report of the controller and - Parliament of Tanzania

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The figure of PanAfrican Energy (T) Limited as a debtor has been increasing significantly. This denies the Government timely receipt of its rightful revenue. The schedule below shows the outstanding balance from PanAfrican Energy (T) Limited Date Invoice Gas sales Amount Paid Outstanding TZS TZS TZS 07/02/08 340 200,606,756 149,531,752 51,075,003 30/03/08 346 231,723,636 0 231,723,636 30/03/08 347 670,029,239 450,000,000 220,029,239 30/03/08 348 567,493,751 533,569,266 33,924,484 30/06/08 429 268,306,354 0 268,306,354 30/06/08 430 937,941,506 0 937,941,506 Total 1,743,000,224 ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 96
CHAPTER FIVE INTERNAL CONTROL SYSTEMS 5.0 Introduction This chapter deals with internal control issues that were found to be material and worth to be reported in this general annual report. 5.1 Internal control Internal control is a key element of the Public Authorities and other bodies, which involve continuosly monitoring and improvement depending on the changes the business environment is under going through some of the weaknesses of the internal controls observed from a number of Public Authorities and other Bodies audited in period under review are listed below: 5.2 Improper Cancellation of Cheques For control purposes, where a cheque is drawn and noted to have significant error which could not allow it to proceed for payments, that cheque will be cancelled for payment by drawing two parallel lines with the word ‘cancelled’ on the face of it. The control is put to prevent fraudulent actions which might take place in case the cheque falls into the hands of unfaithfull persons. A test check conducted on this control among the undermentioned Public Authorities revealed the following anomalies: (i) Institute of Social Works Review conducted at the Cashier’s desk noted 8 cheques worth Shs.7,761,200 which were fully signed by signatories but not dispatched to the respective payees due to the fact that they had some errors. The cashier when interviewed said that the cheques had already been replaced with correct cheques. This is very risky as the same cheques could be used to draw money from the accounts of the Institute. ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 97
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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
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TANAPA obtained from the Exim Bank
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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 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
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Page 111 and 112: Customer Meter No. Date connected F
Page 113 and 114: Date Number of visitors per TANAPA
Page 115: Loss of Potential Revenues from Pri
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
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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)
Page 165 and 166: 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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