Annual general report of the controller and - Parliament of Tanzania

year 2007/2008 the Office of the Controller and Auditor
General conducted three special audits on Energy and
Water Utilities Regulatory Authority (EWURA), Higher
Education Students Loans Board (HESLB) and Moshi Urban
Water and Sewerage Authority (MUWSA). Due to the late
completion of the special audit in respect of HESLB, the
report could not feature in this year’s annual general
report.
(xii) Main Conclusions and Recommendations
Our audit findings presented in the previous Chapters give
us reasons to draw the following conclusions and
recommendations:-
• The Government, Board of Directors and the Chief
Executive Officers of the respective Public
Authorities should exert more efforts to ensure that
the outstanding previous matters are timely
implemented to bring efficiency in their operations
and contribute toward the attainment of the
National Millennium Development Goals.
• The Board of Directors and the Chief Executive
Officers of the respective Public Authorities should
ensure that revenue is timely billed to customers,
collected, and accurately recorded in the books of
account to ensure completeness of revenue
collection and improve security over cash collections
to avoid any loophole for misappropriation of public
funds.
• The Board of Directors and the Chief Executive
Officers of the respective Public Authorities should
ensure that payments are properly authorized and
adequately supported by relevant documents as this
will significantly improve expenditure management
and tracking mechanism of Public Authorities.
• TANESCO management should justify the payment of
USD 4,865,000 paid to M/s Dowans in respect of
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