Annual general report of the controller and - Parliament of Tanzania
Annual general report of the controller and - Parliament of Tanzania Annual general report of the controller and - Parliament of Tanzania
10.6 Employment of DHRA without required qualifications After demotion the former DHRA as demonstrated in the preceding paragraph, the Board of Trustee on its 33 rd meeting held in July 2005 appointed a new Director of Human Resources and Administration for the term of service of three years without considering the requirement of fund’s manual on necessary qualifications which requires any person holding the post of Director to have necessary academic qualifications of a Master’s degree or equivalent qualifications and desired field experience of at least 7 years. Audit scrutiny revealed that the new Director holds only BA-degree which could not be substantiated because review of personal files both open and confidential found no academic certificates and employment procedures in respect of the person holding the post of the Director of Human Resources and Administration. The circumsntance implies mismanagement of the posts of Directors. We are of opinion that Board of Trustees should review its earlier decision of recruiting the current DHRA as ascertain of her qualifications and competence to job. Further, it should take initiatives to ensure the post of the Director of Human Resources and Administration is occupied by competent person with relevant academic qualifications. 10.7 Non compliance with recruitment procedures/rules It was noted that some appointments or new recruitments did not follow the outlined procedures. The weaknesses revealed include, recruitment of people who have not attained the required academic qualifications and experience, recruitments not advertised, employing without interviewing and recruiting over aged officers. It is obvious that with such biases, which are against recruitment regulations, an organization cannot get honest employees with the required skills, experience and competency. High staff turnover was an obvious outcome of the biased employments. These weaknesses were found to be common in NSSF, TSN and TPA. ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 200
10.8 Accumulation of annual leave beyond 60 days at NSSF As part of internal control, staffs are required to take annual leave. However, M/S NSSF had nine instances of officers who have leave accumulations ranging from 84 to 117 days contrary to Part 6.5.1 (g) of its staff regulations which states clearly that “under no circumstances will accumulation of leave beyond 60…..” days. 10.9 Misallocation of Human Resource- NSSF Review of ‘human resource recruitment posting and job rotation’ revealed that allocation of duties does not distinguish personnel professional qualifications. For instance, a qualified internal auditor is holding a position of Senior Security Officer. Seven (7) instances of this nature were identified. The inconsistency accounts for low working morale along with high labor turnover. 10.10 Statutory deductions not remitted to the relevant authorities Statutory deductions such as PAYE, PPF, VAT, SDL and SACCOS contributions were not remitted to the respective authorities contrary to the requirements enshrined in the respective statutes. Where deductions are effected, remittances are not made in full deadlines for submissions are not observed. The organizations suffer hefty penalties which can be avoided. As at 30 th June 2008, M/s TPC had outstanding deductions of Shs. 1,503,492,491 where as M/s TANESCO did not assess and deduct Skills and Development Levy (SDL). This matter was raised in my previous report but no serious action has been taken to rectify the problem. ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 201
- 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 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
- Page 215 and 216: employees. The appraising system he
- Page 217 and 218: without employment contract contrar
- Page 219: to a lower rank, status and pay whi
- 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
- 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
10.8 Accumulation <strong>of</strong> annual leave beyond 60 days at NSSF<br />
As part <strong>of</strong> internal control, staffs are required to take<br />
annual leave. However, M/S NSSF had nine instances <strong>of</strong><br />
<strong>of</strong>ficers who have leave accumulations ranging from 84 to<br />
117 days contrary to Part 6.5.1 (g) <strong>of</strong> its staff regulations<br />
which states clearly that “under no circumstances will<br />
accumulation <strong>of</strong> leave beyond 60…..” days.<br />
10.9 Misallocation <strong>of</strong> Human Resource- NSSF<br />
Review <strong>of</strong> ‘human resource recruitment posting <strong>and</strong> job<br />
rotation’ revealed that allocation <strong>of</strong> duties does not<br />
distinguish personnel pr<strong>of</strong>essional qualifications. For<br />
instance, a qualified internal auditor is holding a position<br />
<strong>of</strong> Senior Security Officer. Seven (7) instances <strong>of</strong> this<br />
nature were identified. The inconsistency accounts for low<br />
working morale along with high labor turnover.<br />
10.10 Statutory deductions not remitted to <strong>the</strong> relevant<br />
authorities<br />
Statutory deductions such as PAYE, PPF, VAT, SDL <strong>and</strong><br />
SACCOS contributions were not remitted to <strong>the</strong> respective<br />
authorities contrary to <strong>the</strong> requirements enshrined in <strong>the</strong><br />
respective statutes. Where deductions are effected,<br />
remittances are not made in full deadlines for submissions<br />
are not observed. The organizations suffer hefty penalties<br />
which can be avoided. As at 30 th June 2008, M/s TPC had<br />
outst<strong>and</strong>ing deductions <strong>of</strong> Shs. 1,503,492,491 where as M/s<br />
TANESCO did not assess <strong>and</strong> deduct Skills <strong>and</strong> Development<br />
Levy (SDL). This matter was raised in my previous <strong>report</strong><br />
but no serious action has been taken to rectify <strong>the</strong><br />
problem.<br />
___________________________________________________________<br />
Office <strong>of</strong> <strong>the</strong> Controller <strong>and</strong> Auditor General PA&oBs 2007/08 201
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