Annual general report of the controller and - Parliament of Tanzania

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In some organizations, internal auditors’ takes part in preauditing of payments; hence they are part of the authorization process. Examples, TPA and BOT, also there are cases where internal auditors are tender board members thus impairing their independence as a result of conflicting interests. 11.1.2 Review of Governing Boards handling legal suit against two ex-employees of NSSF. There if an obvious conflicting interests and the possibility of lobbing for the contact and influencing the contact amount cannot be ruled out. Unregulated remunerations of Board of Directors The Boards of Directors have an upper hand over the Chief Executive Officers owing to the powers conferred to these supreme organs to enable them discharge the supervisory role. Given the fact that members of the Board are the policy makers with powers of firing including setting their own remunerations; it is obvious that they would prefer more to less and the managements of the public organizations may not reject their proposals. Recalling the past, the defunct Standing Committee of PA&oBs Organizations (SCOPO) among other duties was s responsible for approving director’s fees and other benefits. Therefore, the concept of checks and balances prevailed and transparency was eminent. Results of review of Director’s remuneration show that there is asymmetry across the organization countrywide. Allowances paid to the directors including, sitting allowances, transport, director’s fees and other ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 206
allowances varies from one organization to another depending on the liquidity or profitability of an organization. In most cases, rates payable to the directors are on the high side compared to the current national economy. In my estimation, some benefits allocated to Board members are excessive. 11.1.3 Lack of Accountability for the Boards of Directors During the PA&oBs accountability conference which took place on 23 rd -24 th January, 2009 to look on the performance of five infrastructural corporations being TPA, TANESCO, TPDC, DAWASCO and ATCL, it became apparent that the performance for the Board of Directors has been questionable and there was no clear means for measuring their efforts. These directors have been serving the boards until the tenure expires and they are re appointed for other tenure while on the other hand the performance of the entity is deteriorating time to time. It is my view and the resolutions of the PA&oBs accountability conference in this respect that:- • There is a need to empower the Board of Directors to appoint the Executive Directors of the corporations instead of the President doing so. The president should be left with the responsibility of appointing the Chairpersons of the Board. • The Government should enter into the performance contract with governing Boards of the corporations and set the pre determined deliverables during the tenure which will be made public after which will be evaluated and determine the re appointment of the Board. In this regard the Board should also sign the performance contract with the chief Executive Officer who also will sign the contracts downwards. ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 207
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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
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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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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 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: Dar es Salaam City Council since th
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
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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
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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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