Annual general report of the controller and - Parliament of Tanzania

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Telegram: “Ukaguzi" Telephone: 255(022)2115157/8 Fax: +255(022)2117527 E-mail: ocag@nao.go.tz Website: www.nao.go.tz In reply please quote Ref.No.EAC.103/2007/2008 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE Your Excellency, Dr.Jakaya Mrisho Kikwete, The President of the United Republic of Tanzania, State House, P.O. Box 9120, DAR ES SALAAM. Office of the Controller and Auditor General, Samora Avenue, P.O. Box 9080, DAR ES SALAAM. 26 th March, 2009 Re: Submission of the Annual General Report of the Controller and Auditor General on the Audit of the Public Authorities and Other Bodies for the financial year 2007/2008 Pursuant to Article 143 of the Constitution of the United Republic of Tanzania of 1977 (revised 2005), I hereby submit to you the above mentioned report. This report includes audit reports of Public Authorities for the periods ended 30 th September, 2007, 31 st December 2007 and 30 th June 2008. I submit, Ludovick S. L. Utouh CONTROLLER AND AUDITOR GENERAL iv
Office of the Controller and Auditor General, National Audit Office (Established under Article 143 of the Constitution of the URT) The statutory duties and responsibilities of the Controller and Auditor General are given under Article 143 of the Constitution of the United Republic of Tanzania of 1977(revised 2000) and amplified by the Public Finance Act No. 6 of 2001 (revised 2004) as amended by the Public Audit Act, No. 11 of 2008. Vision To be a centre of excellence in public sector auditing. Mission To provide efficient audit services in order to enhance accountability and value for money in the collection and use of public resources. Core Values:- Objectivity: We are an impartial organization, offering services to our clients in an objective, and unbiased manner; Excellence: We are professionals providing high quality audit services based on best practices; Integrity: We observe and maintain high standards of ethical behaviour and the rule of law; People focus: We focus on stakeholders’ needs by building a culture of good customer care and having competent and motivated work force; Innovation: We are a creative organization that constantly promotes a culture of developing and accepting new ideas from inside and outside Best resource utilisation: the organization; and We are an organization that values and uses public resources entrusted to it in efficient, economic and effective manner. v
Page 1: ANNUAL GENERAL REPORT OF THE CONTRO
Page 5 and 6: CHAPTER NINE ......................
Page 7 and 8: GTEA General Tyre East Africa HRM H
Page 9 and 10: TR Treasury Registrar TRA Tanzania
Page 11 and 12: Lastly, I would like to thank staff
Page 13 and 14: for the maintenance of a compliant
Page 15 and 16: PA & oBs Unqualified opinion Unqual
Page 17 and 18: and effective delivery of community
Page 19 and 20: year 2007/2008 the Office of the Co
Page 21 and 22: CHAPTER ONE BACKGROUND AND GENERAL
Page 23 and 24: • Preventing or minimizing the un
Page 25 and 26: 1.3 Responsibilities of the Board o
Page 27 and 28: singly or jointly did the audit of
Page 29 and 30: CHAPTER TWO BASIS AND TREND OF AUDI
Page 31 and 32: addition of such an emphasis of mat
Page 33 and 34: General to access all records, book
Page 35 and 36: It is important to note that an unq
Page 37 and 38: From the above analysis, it is evid
Page 39 and 40: 49. National Institute for Producti
Page 41 and 42: -- The computer hardware and softwa
Page 43 and 44: epayable after six months. The agre
Page 45 and 46: 4. Tabora Urban Water Supply and Se
Page 47 and 48: was carried out by ‘The Solomon C
Page 49 and 50: 2. PresidentialParastatal Sector Re
Page 51 and 52: een reconciled by DUWASA and theref
Page 53 and 54:
4 Tanzania Standard Newspaper (TSN)
Page 55 and 56:
summary total of invoices issued to
Page 57 and 58:
6. Tanzania Communi cation Regulato
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monthly reports as required by sect
Page 61 and 62:
independently as required by sectio
Page 63 and 64:
TANAPA obtained from the Exim Bank
Page 65 and 66:
8. Tanzania Post Corporation 9. Ins
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Procurement Notice as required by R
Page 69 and 70:
11 Muhimbili University of Health a
Page 71 and 72:
Water Supply and Sewarage Authority
Page 73 and 74:
elating to prior years interest cha
Page 75 and 76:
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
Page 85 and 86:
overstatement of the assets; nonrev
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y the liabilities imposed by variou
Page 89 and 90:
Tanzania International Container Te
Page 91 and 92:
while the Board of External Trade f
Page 93 and 94:
3.2.2 National Insurance Corporatio
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Kagera Sugar Company Ltd General Ty
Page 97 and 98:
Emunio Tanzania Limited Kiwira Coal
Page 99 and 100:
guaranteed 75% by the government an
Page 101 and 102:
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
Page 115 and 116:
Loss of Potential Revenues from Pri
Page 117 and 118:
CHAPTER FIVE INTERNAL CONTROL SYSTE
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prepared (NBC A/C No. 022103000156
Page 121 and 122:
5.6 Lack of segregation of duties.
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monthly basis to do a reconciliatio
Page 125 and 126:
CHAPTER SIX PERFORMANCE REVIEW 6.0
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From the table above, the operation
Page 129 and 130:
- 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
Page 141 and 142:
6.13.2 National Development Corpora
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CHAPTER SEVEN COMPLIANCE WITH PROCU
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of appropriate procurement methods
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evaluation committee to the tender
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A review of the tendering procedure
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Dodoma (2 sites ) 10 Singida (2 sit
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TANAPA. Furthermore, there was no e
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VAT). How the Joint venture came ab
Page 157 and 158:
CHAPTER EIGHT CONTRACT MANAGEMENT 8
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3. Unjustified Single source 4. Lac
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Property Market Consult -TZS. 107,9
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Item Old rate (Shs) New rate (Shs)
Page 165 and 166:
Furthermore, throughout the period
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sub-contractor or agents; and the c
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• A further invoice No. 402706 fr
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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
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(i) Selling price for the entire pr
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alance (i.e. 90% of selling price)
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payment of the purchase price, whic
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a building. However, the following
Page 187 and 188:
9.0 Introduction CHAPTER NINE ASSET
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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 and 198:
of the Authority by the then Presid
Page 199 and 200:
undertake various activities and th
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
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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
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12.1.1 Public Authorities and other
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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
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from the existing training arrangem
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evidenced by fuel adulteration whic
Page 249 and 250:
esult of stock taking exercise as a
Page 251 and 252:
CHAPTER FOURTEEN CONCLUSIONS AND RE
Page 253 and 254:
Recommendation • The Board of Dir
Page 255 and 256:
• No monthly bank reconciliations
Page 257 and 258:
advertisement should be aired witho
Page 259 and 260:
Office building at BoT and take app
Page 261 and 262:
• The Government should enter int
Page 263 and 264:
e based upon the interests of consu
Page 265 and 266:
• There is an ambiguity in the ro
Page 267 and 268:
in terms of likelihood of occurrenc
Page 269 and 270:
14. for Universities Tanzania Commu
Page 271 and 272:
28. Government Employees Provident
Page 273 and 274:
9. Mzumbe University 10. University
Page 275 and 276:
Annexure 2 Audits Public Authoritie
Page 277 and 278:
Wildlife Research Institute (TAWIRI
Page 279 and 280:
3. Kigoma/Ujiji Urban water Suppy a
Page 281 and 282:
Higher learning institutions and Co
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