Annual general report of the controller and - Parliament of Tanzania

employee like their respective salaries regarding
contributions of a particular month under which the
contributions falls under. The controls instituted by the
Fund in this regard includes issuing of receipt which is
system numbered. The reconciliation between the
Recipient of Funds and Main cashier is conducted through
preparation of daily report summary and daily cash
banking.
However, our evaluation of controls with regards to
receipts of contribution by cash we observed that a notes
counting machine at Morogoro Branch is inefficient in
detecting fake notes. For example on 4 th January a
counting machine failed to detect two fake notes of a
denomination of Shs.10,000. This anomaly if not corrected
can affect revenues.
5.5 Weaknesses noted on the dispatch of cheques
For the matter of ensuring controls of daily issued cheques
by Public Authorities and other Bodies management has to
ensure an existence of cheques register. The register
should contain on it full particulars of a cheque such as
name of payee, cheque number, amount, signature and
date. These controls are designed to protect loss of
cheques or misallocation of cheques to un-intended
recipient.
During our audit we noted cases where some of the Public
Authorities despite of having established a cheque control
register; the recipient collected the cheques without
signing on the register as detailed below:
S/No Auditee No. of cheques Amount (SHS)
1 TBC 35 318,905,190
2 NSSF various 1,579,832,604
Total 1,898,737,794
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Office of the Controller and Auditor General PA&oBs 2007/08 100