Annual general report of the controller and - Parliament of Tanzania

and effective delivery of community benefits. The
emphasis of assets management is on the assets being a
means to an end, not an end in themselves. 1 The assets
represent the wealth owned by the entities and therefore
it is expected to be efficiently managed.
Contrary to the expectations of the auditors having a
regard on the importance of the efficient management of
the assets, the audit for the year 2007/2008 still recorded
a number of anomalies in the management of non current
assets despite the fact that similar anomalies have been
consistently raised in the CAG management letters to the
individual audited entities.
(viii) Human Resource Management
This chapter summarizes the results of various audits which
show that some of the Public Authorities have serious
weaknesses in the effective management of Human
Resource. In several instances, it was noted that
recruitments are not done in a transparent manner and in
accordance with public sector standing procedures. It was
also, noted that most organizations have problems in
keeping vital staff records.
Human Resource Managers have appeared to give little
weight on anomalies which may create inconvenience in
case of termination or retirement of an employee.
A number of Public Authorities have demonstrated
significant weakness in the performance appraisal of
employees.
(ix) Corporate Governance
This chapter deals with Corporate Governance issues. Good
Corporate Governance makes it mandatory for public
organizations to institute sound policies towards proper
management of resources. In achieving this fundamental
1 Picked from http://www.austroads.com.au/asset/whatisasset.html on 16/2/2009
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