Annual general report of the controller and - Parliament of Tanzania

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9.7.1 Long outstanding imprests and receivables Shs.17,629,973,487 Review of financial statements of twelve Public Authorities revealed long outstanding staff imprest and receivables amounting to Shs. 17,629,973,487 as follows:- S/n Entity Remarks Amount Shs. 1 MUWASA Long outstanding imprests and receivables 332,465,008 2 DAWASCO Long outstanding imprests 432,427,750 3 MNH long outstanding trade receivable 141, 442,424 4 TANESCO Long outstanding receivables 285,602,774. 5 Mbeya Long outstanding 827,448,990. UWASA receivables 6 NIP Long outstanding receivables 97,961,943. 7 TCRA Long outstanding receivables 9,285,082, 678 8 LUWASA Long outstanding receivables 107,678,623 9 NIC Long outstanding receivables 1,291,145,642 10 TEA Long outstanding receivables 64,270,000 11 Reli Assets Long outstanding 4,742,216,436 Holding receivables 12 NSSF Long outstanding receivables 22,231,219 Total 17,629,973,487 The circumstance above indicates weaknesses in the collection of debts which takes the entities into liquidity problems. The collections would enhance the capacity to ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 178
undertake various activities and thereby attain the objectives Public Authority in question. 9.7.2 Imprest and Advance not recovered from Ex-employees Shs.79,657,529 Some staff members National Social Security Fund and Tanzania Postal Bank to whom staff loans, advance and imprest were extended had terminated their employment with their employer leaving outstanding imprest and advance behind. To illustrate the point, examples of cases of outstanding balances in some of the ex-staff members’ accounts, as at the 31 st March, 2008 are cited hereunder;- S/n Entity Details Amount Shs. 1. NSSF Imprest, advance and staff Loan 54,350,499 2. TPB Imprest and staff advance 25,307,030 Total 79,657,529 In the absence of follow up the Tanzania Postal Bank and national Social Security Fund will not be able to recover the outstanding ex-staff loans. 9.7.3 Long Outstanding Rent from Ex-Tenants at NSSF Shs.1,133,446,161 Our examination of rent revealed balances outstanding from ex-tenants. No evidence of follow up to recover the balances from ex-tenants was availed for verification. A total balance of Shs.1,133,446,161 remained dormant for more than a year The circumstance may be an indication of laxity by the management to collect rent from ex-tenant thus affects the liquidity of NSSF. ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 179
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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
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while the Board of External Trade f
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3.2.2 National Insurance Corporatio
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Kagera Sugar Company Ltd General Ty
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Emunio Tanzania Limited Kiwira Coal
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guaranteed 75% by the government an
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4.0 Introduction CHAPTER FOUR EXPEN
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4.1.3 Questionable payments (i) Nat
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The above certificate was in favour
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(iii) Tanzania Engineering and Mech
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ensure that this regulation is full
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Customer Meter No. Date connected F
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Date Number of visitors per TANAPA
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Loss of Potential Revenues from Pri
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CHAPTER FIVE INTERNAL CONTROL SYSTE
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prepared (NBC A/C No. 022103000156
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5.6 Lack of segregation of duties.
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monthly basis to do a reconciliatio
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CHAPTER SIX PERFORMANCE REVIEW 6.0
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From the table above, the operation
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- IPTL and Songas accounted for abo
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Key performance targets not achieve
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failing to effectively and efficien
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SN Donor Year of deposit Amount 1.
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anger post 10 TANESCO Electricity c
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aired without raising Broadcasting
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6.13.2 National Development Corpora
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CHAPTER SEVEN COMPLIANCE WITH PROCU
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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
Page 193 and 194: Registrar through his letter with r
Page 195 and 196: gone in dispute which has not been
Page 197: of the Authority by the then Presid
Page 201 and 202: 9.9 Un-recovered Loans and Advances
Page 203 and 204: committed by TPB Staff during the p
Page 205 and 206: have invested the amount in other v
Page 207 and 208: 3.7 Millions (2006) loan 9. Kiwira
Page 209 and 210: een executed and availed as support
Page 211 and 212: Tanzania Posts Corporation is an ag
Page 213 and 214: 10.0 Introduction CHAPTER TEN HUMAN
Page 215 and 216: employees. The appraising system he
Page 217 and 218: without employment contract contrar
Page 219 and 220: to a lower rank, status and pay whi
Page 221 and 222: 10.8 Accumulation of annual leave b
Page 223 and 224: 11.0 Introduction CHAPTER ELEVEN CO
Page 225 and 226: Dar es Salaam City Council since th
Page 227 and 228: allowances varies from one organiza
Page 229 and 230: 11.3 Parliamentarians serving as Di
Page 231 and 232: make final decisions to an autonomo
Page 233 and 234: CHAPTER TWELVE RESULTS OF PRIVATIZA
Page 235 and 236: 12.1.1 Public Authorities and other
Page 237 and 238: Shs.85,905,745,060 being paid up sh
Page 239 and 240: total potential of paid up share ca
Page 241 and 242: alances as at 31 st December, 2007
Page 243 and 244: CHAPTER THIRTEEN RESULTS OF SPECIAL
Page 245 and 246: from the existing training arrangem
Page 247 and 248: 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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