Annual general report of the controller and - Parliament of Tanzania

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1.1 Function and Reporting mandate of CAG 1.1.1 CAG reporting mandate Article 143 (4) of the Constitution of the URT of 1977 requires the Controller and Auditor General to submit the CAG’s annual reports to the President of the URT by 31 st March. Upon receipt of such reports the President shall direct the persons concerned to submit those reports before the first sitting of the National Assembly which shall be held after the President has received the reports and it shall have to be submitted to such a sitting before the expiration of seven days from the day the sitting of the National Assembly began. If the President does not take steps of submitting such reports to the National Assembly, then the Controller and Auditor General shall submit such reports to the Speaker of the National Assembly (or the Deputy Speaker if the office of the Speaker is vacant then, or if for any reasons the Speaker is unable to perform the functions of his office) who shall submit the report to the National Assembly. 1.1.2 Audit mandate The Controller and Auditor General is mandated to conduct both financial and performance audits of public accounts (both Central and Local) including the audit of the financial statements of all Public Authorities and other Bodies as defined in Section 37 of the Public Finance Act No. 6 of 2001 (revised 2004) ammended by the Public Audit Act No. 11 of 2008. The Office is also empowered to conduct special audits and audit investigations when required to do so as per the Public Finance Act No. 6 of 2001 (revised 2004) as ammended by the Public Audit Act, No. 11 of 2008 Section 36(1) which empowers the Controller and Auditor General to make recommendations for the purpose of:- ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 2
• Preventing or minimizing the unproductive expenditure of public moneys. • Maximizing the collection of public revenues; • Averting loss by negligence, carelessness, theft, dishonesty, fraud and corruption relating to public moneys and resources. 1.2 Scope and Applicable Audit Standards 1.2.1 Scope of audit Audit scope refers to the activities covered by an audit. Audit scope includes, where appropriate audit objectives, nature and extent of auditing procedures performed, time period audited and related activities not audited in order to delineate the boundaries of the audit. The main objective of conducting the audit is to facilitate my responsibility of expressing a professional opinion on the financial statements of the Public Authorities for the financial year ended 30 th June 2008. Specifically, it covers audited accounts of the periods ended, 30 th September 2007, 31 st December 2007 and 30 th June 2008. It also, covers outstanding and unimplemented audit recommendations made in previous years audit reports. The audit covered the evaluation of the effectiveness of the financial accounting systems and the internal controls over their activities, examination and verification of the accompanying financial statements, the performance report and other auditing procedures as were considered necessary under each circumstance for the purpose of forming an opinion on the financial statements. The audit was carried out on a test basis, therefore the audit findings are confined to the extent that records, documents and information requested for the purpose of audit were made available to us. ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 3
Page 1 and 2: ANNUAL GENERAL REPORT OF THE CONTRO
Page 3 and 4: Office of the Controller and Audito
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: CHAPTER ONE BACKGROUND AND GENERAL
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
Page 59 and 60: 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
Page 67 and 68: 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
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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
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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
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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)
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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
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The original contract price with Gr
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of the project and not responding t
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(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
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9.0 Introduction CHAPTER NINE ASSET
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No periodic physical verification e
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Lack of motor vehicles registration
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Registrar through his letter with r
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gone in dispute which has not been
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of the Authority by the then Presid
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undertake various activities and th
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9.9 Un-recovered Loans and Advances
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committed by TPB Staff during the p
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have invested the amount in other v
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3.7 Millions (2006) loan 9. Kiwira
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een executed and availed as support
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Tanzania Posts Corporation is an ag
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10.0 Introduction CHAPTER TEN HUMAN
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employees. The appraising system he
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without employment contract contrar
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to a lower rank, status and pay whi
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10.8 Accumulation of annual leave b
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11.0 Introduction CHAPTER ELEVEN CO
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Dar es Salaam City Council since th
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allowances varies from one organiza
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11.3 Parliamentarians serving as Di
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make final decisions to an autonomo
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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
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total potential of paid up share ca
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alances as at 31 st December, 2007
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CHAPTER THIRTEEN RESULTS OF SPECIAL
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from the existing training arrangem
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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
Page 281 and 282:
Higher learning institutions and Co
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Annual general report of the controller and - Parliament of Tanzania

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