Annual general report of the controller and - Parliament of Tanzania

(iv) Performance review
This chapter deals with both financial and physical
performance of the PA&oBs. The financial performance of
PA&oBs were measured in terms of the profit or loss
generated during the year under review and physical
performance review was based on the degree of fulfillment
of the entity’s core objectives and other peculiar matters
that were deemed necessary for reporting, whereby the
operational performance of PA&oBs was measured in terms
of the profit or loss generated during the year under
review.
(v) Compliance with procurement legislation
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Public Procurement Act, 2001 and later repealed by the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.
(vi) Contract Management
This chapter deals with the legal framework and
management of contracts that were found material from
the respective management audit reports of Public
Authorities during the period ended 30 th September, 2007
31 st December, 2007 and 30 th June 2008. The need of
contract audit was attributed by the enactment of the
Public Audit Act No. 11 of 2008. Section 26(i) of same Act
empowers the Controller and Auditor General to conduct
any audit which he may consider necessary.
(vii) Assets Management
This chapter deals with the management of assets, which
refers to a comprehensive and structured approach to the
long term management of assets as tools for the efficient
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