Annual general report of the controller and - Parliament of Tanzania

which facilitated its establishment as the basis of
financial, staff rules and regulations to guide its day to
day operations. This document has a number of
deficiencies and is outdated. Despite of the
discrepancies, the document is generally used as a one
stop reference document for all financial matters, staff
and other operational regulations, while these were to be
kept separately. The document was meant to guide only
the process of establishing the Authority, thereafter
separate operational manuals/regulations were supposed
to have been prepared and approved by the Board of
Directors to guide the day- to-day operations of the
Authority.
13.1.2 Overseas training, study tours and conference
arrangements not properly executed
The Authority uses a Training Manual compiled by M/s
Deloitte Touch Tohmatsu Emerging Markets Ltd in
association with LeBoef, Lamb, Greene, and MacRae
National Economics Research Associates which provides a
framework for all training issues required by a regulator.
A review of this manual was made to establish the extent
to which the Authority consistently applied it in the
operation of the training and study tour activities. The
manual requires, inter alia that the training and study
tour programmes to be undertaken both in overseas, as
well as locally.
In addition, the Training Manual requires the Authority to
refine the proposed training programme based on the
Training Needs Assessment for its employees; however
the Authority conducted all its training activities without
doing the required Training Needs Assessment.
Furthermore, the manual requires the Authority to use
the training of the trainers’ approach, whereby few
staff/board members could be trained and subsequently
use the knowledge to train others, so that training costs
could be declining overtime. Since no trainers are created
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Office of the Controller and Auditor General PA&oBs 2007/08 224