Annual general report of the controller and - Parliament of Tanzania

from the existing training arrangement, the Authority will
continue to incurre higher costs on training.
• Role of the Board of Directors and the Minister on the
approvals of the Authority’s budget and its
supplementary budget
The role of the Board of Directors and the Minister on
the approvals of the Authority’s budget and its
supplementary budget is ambiguous. Section 49 (1) and
(2) of the EWURA Act, of 2001 (revised 2002) requires
the budget of the Authority to be compiled and sent to
the Minister for Water and Irrigation for information.
This implies that since the original budget is sent to the
Minister for information, any reallocation or
supplementary budget should also be sent to the
Minister for information. Contrary to the above law,
reallocation or supplementary budget made during the
year was not submitted to the Minster of Water and
Irrigation for information.
In line with the good intention of making the Authority
autonomous and an efficient world class institution, the
board’s role regarding approval of the budget should be
clarified in the light of the foregoing circumstances and
the principle of good governance.
13.1.3 Payment of Per Diem in Arrears Retrospectively - Shs.
62,760,288
A sum of Shs.62,760,288 was paid to various Authority’s
staff/ board members during the month of December
2007 as per diems in arrears. The arrears were the
result of a revision of per diem base currency from USD
to Euro where a request was made to the Minister to
approve the rate change retrospectively on 29 th June
2007. The approval was granted by the Minister for
Water and Irrigation on 19 th November 2007 to be
effective retrospectively from July 2007 so that per
diem could be paid as arrears up to November 2007. We
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Office of the Controller and Auditor General PA&oBs 2007/08 225