Annual general report of the controller and - Parliament of Tanzania

• 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.
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Office of the Controller and Auditor General PA&oBs 2007/08 3