Annual general report of the controller and - Parliament of Tanzania

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which the claim shall be settled. Our verification of approved Non Life outstanding insurance claims revealed claims amounting to Shs.9.6 Billion which have been outstanding for a long time and the Commissioner’s approval was not sought. However, due to limited working capital the Corporation was unable to comply with Section 109 cited above. Age analysis of the long overdue outstanding claims as at 31 st December, 2007 is given below: Year of Approval Amount TZS 1992 – 2000 8,093,319,197 2001 7,241,683 2002 415,254,400 2003 28,910,548 2004 225,362,521 2005 222,238,511 2006 195,755,806 2007 387,289,890 TOTAL 9,575,372,556 Under the prevailing circumstances, the claims might not be recovered. ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 122
CHAPTER SEVEN COMPLIANCE WITH PROCUREMENT LEGISLATION 7.0 Introduction Tanzania embarked into a major restructuring of its procurement system which led into the enactment of the Public Procurement Act, 2001 and later repealed by the Public Procurement Act No.21 of 2004, the Public Procurement Regulatory Authority (PPRA) and the Public Procurement Appeals Authority (PPAA). To ensure the existence of procurement compliance in Tanzania, Section 44 (2) of the PPA requires the auditor of each public entity to state in his annual report whether the audited entity has complied with the procurement law and its Regulations. In addition, Reg. 31 of the Public Procurement Regulations (goods, works, non-consultant services and disposal of public assets by Tender) requires the auditors of public body to state in his annual report whether or not these regulations have been complied with in relation to competitive tendering and approval of the procurement or disposal by tender by appropriate tender Boards. In view of the Mandate given above, the National Audit Office reviewed the procurement systems and activities of various Public Authorities which were conducted during routine audit work of financial statements of the respective entities for the financial 2007/2008. The procurement audit for the financial year has revealed material weaknesses and irregularities worth to report. These weaknesses include lack of procurement management units in most of the parastals, lack of independence of procurement functions and powers among pillar in the procurement process, Lack of Procurement Planning, appointment of persons with no procurement qualifications to be secretaries of the tender boards, underperformance of tender boards, notification of the ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 123
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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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8. Tanzania Post Corporation 9. Ins
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Procurement Notice as required by R
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11 Muhimbili University of Health a
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Water Supply and Sewarage Authority
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elating to prior years interest cha
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CHAPTER THREE SUMMARY OF THE PREVIO
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2. 10.2 Weak Information Technology
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eporting directly to the Chief Exec
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Concern Problems Some public corpor
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customers resulting into over or un
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overstatement of the assets; nonrev
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y the liabilities imposed by variou
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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 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 and 136: SN Donor Year of deposit Amount 1.
Page 137 and 138: anger post 10 TANESCO Electricity c
Page 139 and 140: aired without raising Broadcasting
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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
Page 187 and 188: 9.0 Introduction CHAPTER NINE ASSET
Page 189 and 190: No periodic physical verification e
Page 191 and 192: 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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