Annual general report of the controller and - Parliament of Tanzania

PA & oBs Unqualified
opinion
Unqualified
opinions with
matters of
emphasis
Qualified
opinions
101 81 5 15
100% 80.2% 4.9% 14.9%
1.2 SUMMARY OF MAIN FINDINGS
I append a summary of the main findings as contained in
each subject chapters of the report as summarized below:-
(i) Follow up of the previous year’s audit recommendations
This chapter summarises the outstanding recommendations
raised in my previous year’s General Audit Report which
were either partly implemented or not implemented at all
as at the time I concluded audits of Public Authorities and
other Bodies that require further attention and action of
the of Board of Directors and Chief Executive Officers.
I have received response 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.
(ii) Revenue and expenditure management
This chapter deals with matters relating to management of
revenue and expenditure in Public Authorities that were
reported in the management letters during the financial
year ended 30 th September 2007, 31 st December 2007 and
30 th June 2008 issued to the respective Board of Directors.
Matters which are common to all or most Public Authorities
are explained in the respective subject matters
(iii) Review of internal control systems
This chapter deals with internal control issues that were
found to be material and worth to be included in my annual
report. Internal control is a key element of the Public
Authorities and other bodies, which needs improvements
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