Annual general report of the controller and - Parliament of Tanzania

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The Controller and Auditor General is responsible for the audit of the accounts of all Public Authorities and other Bodies as defined in Sect. 37 of PFA 2001 ammended by the Public Audit Act No.11 of 2008. The Controller and Auditor General has identified 164 Public Authorities and other Bodies during the financial year ended 30 th June 2008 compared to 158 Public Authorities captured in the financial year ended 30 th June 2007. Efforts are being made to ensure that the exact number of Public Authorities is obtained from the relevant authorities. Information from the Treasury Registrar and from the Ministries regarding Public Authorities and other Bodies somehow differs and therefore needs reconciliation. NAO is working hard in establishing a Public Authorities and other Bodies data base. Therefore, the reported list of the Public Authorities and other Bodies is not exhaustive and should you be among the excluded ones please feel free and come forward with the information about your entity for inclusion in our data base and in any subsequent reports. 1.2.2 Applicable Auditing Standards The National Audit Office (NAO) is a member of the International Organisation of Supreme Audit Institutions (INTOSAI), African Organisation of Supreme Audit Intitutions (AFROSAI) and African Organisation of Supreme Audit Intitutions of English speaking Countries (AFROSAI-E). We therefore apply in our audit procedures, the auditing standards issued by INTOSAI and the International Standards on Auditing (ISA) issued by the International Federation of Accountants (IFAC). The National Audit Office has a unique responsibility to ensure that there is proper accountability, financial discipline and transparency within the United Republic of Tanzania. Furthermore, NAO has a unique responsibility to issue timely and good quality audit reports on how best public resources have been put into use. ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 4
1.3 Responsibilities of the Board of Directors and Chief Executive Officers The responsibility for the preparation and presentation of the financial statements for audit purposes lies with individual Board of Directors and the Management of the Public Authorities. International Financial Reporting Standard (IFRS 1) and International Accounting Standards (IAS 1) specifies the types of financial statements to be prepared. Public Authorities in Tanzania are required to prepare their financial statements in compliance with the International Financial Reporting Standards (IFRS) or the International Public Sector Accounting Standards (IPSAS) depending on the nature and objectives of the Public Authorities in question. This is in line with the decision taken by the National Board of Accountants and Auditors and endorsed by the Government that effective from July 2004 reporting entities in Tanzania shall embrace the International Accounting Reporting Standards while auditing will be conducted in accordance with International Standards on Auditing (ISA), INTOSAI standards and guidelines and standards and guidelines issued by the National Board of Accountants and Auditors (NBAA). The preparation and submission of Public Authorities accounts is a legal requirement as per the requirements of the individual Public Authorities enabling Acts and the Companies Act of 2002. Public Authorities annual reports provide information to assist citizens to assess the performance of these entities and hold them to account for their performance in the use of public resources. Timely information is necessary for this to occur. This is the whole essence of accountability in the use of public resources. 1.4 Internal Control System Internal controls refer to all means by which public resources are directed, monitored, and measured. Internal controls play an important role in preventing and detecting ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 5
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 and 22: CHAPTER ONE BACKGROUND AND GENERAL
Page 23: • Preventing or minimizing the un
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
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
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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
Page 195 and 196:
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
Page 201 and 202:
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
Page 213 and 214:
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
Page 223 and 224:
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
Page 255 and 256:
• 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
Page 271 and 272:
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
Page 279 and 280:
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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