Annual general report of the controller and - Parliament of Tanzania
Annual general report of the controller and - Parliament of Tanzania Annual general report of the controller and - Parliament of Tanzania
Hall at Seronera 3. Construction of 22km long water pipe at Naabi 4. Construction of rest house 5. Office furniture for CPW 6. Mvave Staff house 7. To acquire one Landruiser station wagon for CPW by June 2008 8. Two in one junior staff houses at park HQ 9. Staff house at Kuro ngeti done process not comple- Serengeti Serengeti Serengeti Sadani National Park Rubondo Island Tarangire Tarangire 684,788,208 - Not done 220,000,000 - Not done 13,929,000 - Not done ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 116 ted Tender process not completed Tender process not comple- ted Renovation of chief park warden office is not ready 45,000,000 29,811,240 Stagnant 86,000,000 - Not acquired 158,211,343 - Not done 93,784,278 - Not done To be acquired by Head Quarter Tender process and award comple- ted Tender process and
anger post 10 TANESCO Electricity connections Tarangire Total 1,980,912,829 450,000,000 - Not done award comple- ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 117 ted Funds returned to TANAPA HQ for rebudgeting Delayed implementation of development projects could imply lack of efficient and effective project and contract management teams. Management should ensure that project and contract management teams are established at TANAPA 6.10 Government Employees Provident Fund (GEPF) 6.10.1 Oracle Accounting System Failure The Government Employees Provident Fund (GEPF) uses Oracle accounting system to record its transactions. During the audit, we noted that, the accounting system was not in full operation and financial transactions for most of the accounting period under audit were in Excel spreadsheets. The accounting system was acquired in year 2005/2006 and commissioned in February, 2007. No post implementation evaluation of the system was performed to establish the proper working of the system. The objective of purchasing the system was to increase efficiency in processing financial transactions of the fund and reduce unnecessary manual records. Due to non-functioning of the accounting system, all information requested for audit purposes were generated from Excel spreadsheets. Excel spreadsheets are prone to errors, manipulation and lack audit trail as they do not have proper functionalities allowing tracking of adjustments through journal entries.
- 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 and 114: Date Number of visitors per TANAPA
- Page 115 and 116: Loss of Potential Revenues from Pri
- 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: SN Donor Year of deposit Amount 1.
- 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)
- Page 165 and 166: Furthermore, throughout the period
- Page 167 and 168: sub-contractor or agents; and the c
- Page 169 and 170: • A further invoice No. 402706 fr
- Page 171 and 172: in the cost of the measured works a
- Page 173 and 174: The original contract price with Gr
- Page 175 and 176: of the project and not responding t
- Page 177 and 178: (a) Tender Evaluation Documents We
- Page 179 and 180: (i) Selling price for the entire pr
- Page 181 and 182: alance (i.e. 90% of selling price)
- Page 183 and 184: payment of the purchase price, whic
- Page 185 and 186: a building. However, the following
anger<br />
post<br />
10 TANESCO<br />
Electricity<br />
connections <br />
Tarangire<br />
Total 1,980,912,829<br />
450,000,000 - Not<br />
done<br />
award<br />
comple-<br />
___________________________________________________________<br />
Office <strong>of</strong> <strong>the</strong> Controller <strong>and</strong> Auditor General PA&oBs 2007/08 117<br />
ted<br />
Funds<br />
returned<br />
to<br />
TANAPA<br />
HQ for rebudgeting<br />
Delayed implementation <strong>of</strong> development projects could<br />
imply lack <strong>of</strong> efficient <strong>and</strong> effective project <strong>and</strong> contract<br />
management teams. Management should ensure that<br />
project <strong>and</strong> contract management teams are established at<br />
TANAPA<br />
6.10 Government Employees Provident Fund (GEPF)<br />
6.10.1 Oracle Accounting System Failure<br />
The Government Employees Provident Fund (GEPF) uses<br />
Oracle accounting system to record its transactions. During<br />
<strong>the</strong> audit, we noted that, <strong>the</strong> accounting system was not in<br />
full operation <strong>and</strong> financial transactions for most <strong>of</strong> <strong>the</strong><br />
accounting period under audit were in Excel spreadsheets.<br />
The accounting system was acquired in year 2005/2006 <strong>and</strong><br />
commissioned in February, 2007. No post implementation<br />
evaluation <strong>of</strong> <strong>the</strong> system was performed to establish <strong>the</strong><br />
proper working <strong>of</strong> <strong>the</strong> system. The objective <strong>of</strong> purchasing<br />
<strong>the</strong> system was to increase efficiency in processing<br />
financial transactions <strong>of</strong> <strong>the</strong> fund <strong>and</strong> reduce unnecessary<br />
manual records.<br />
Due to non-functioning <strong>of</strong> <strong>the</strong> accounting system, all<br />
information requested for audit purposes were generated<br />
from Excel spreadsheets.<br />
Excel spreadsheets are prone to errors, manipulation <strong>and</strong><br />
lack audit trail as <strong>the</strong>y do not have proper functionalities<br />
allowing tracking <strong>of</strong> adjustments through journal entries.
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