Annual general report of the controller and - Parliament of Tanzania

(vi) Inefficient planning, budgeting and financial
management due to lack of competent staff,
accountability and transparency
(vii) Inadequate procurement procedures, processes and
assets management
(viii) Under capitalization of the PA&oB
6.2 PA&oBs Performance Results for the year under review
The PA&oBs performance for the year under review has
been measured on both physical and financial performance.
The physical performance review based on a degree of
fulfillment of the entity’s core objectives and other
peculiar matters that deemed necessary for reporting,
whereby the operational performance of PA&oBss were
measured in terms of the profit or loss generated during
the year under review.
Further, financial standing of these entities have also been
evaluated in terms of the accumulated surplus or loss as at
30 th September 2007, 31 st December 2007 and 30 th June
2008 for the respective entities closing their financial years
at those dates.
6.3 Summary of PA&oBs Operational Performance
During the year under review, operational performances of
PA&oBss were measured in terms of the surplus or deficit
made by these entities. The numbers of concerned entities
are shown in the bracket.
Category of the Entity Surplus for the
year (Shs)
Deficit for the
year
(Shs)
Water Authorities 370,711,085 1,389,362,740
Regulatory Bodies 21,691,610,790 9,553,098,603
Higher Learning Institutes 5,276,073,929 2,685,539,545
Big PA&oBs 118,051,293,661 83,357,566,164
Other
Institutions
Government 34,785,531,601 3,278,104,002
Total 180,175,221,066 100,263,671,054
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Office of the Controller and Auditor General PA&oBs 2007/08 106