Annual general report of the controller and - Parliament of Tanzania

EXECUTIVE SUMMARY
This part of the report provides a summary of the final results of
the audit of Public Authorities and other Bodies (PA&oBs) for the
periods ended 30 th September, 2007; 31 st December, 2007 and 30 th
June, 2008 respectively.
1.0 TASKS PERFORMED
In undertaking the audit of PA&oBs we performed the following
audit tasks /procedures:-
• Discussed with the PA&oB’s managements on the status of
implementation of operations during the period under review.
• Obtained and reviewed the various documents in order to get
an understanding of the functions and mode of operations of
the PA&oBs.
• Obtained, reviewed and verified the financial statements for
the year under review to underlying records for each PA&oBs
involved.
• Performed audit tests and other audit procedures as per the
agreed audit programmes.
• Discussed the findings and obtained responses from PA&oBs.
• Incorporated audit findings from PA&oBs managements
• Reviewed the responses to my General Report from the
Government through the Permanent Secretary and Paymaster
General through his letter with Ref. No. ED/AG/AUDIT
GEN/08/VOL./150 dated 4 th October, 2008.
• Issued the final reports comprised of the financial statements
(with our opinion thereon)
1.1 AUDIT OPINIONS
Detailed audit opinions are included in each PA&oBs individual
reports. During the year under audit no PA&oB was issued with
either an adverse or disclaimer opinion.
The types of opinion issued during the year under review for each
PA&oBs are as tabulated below:
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