Annual general report of the controller and - Parliament of Tanzania

consider that this was inconsistent with the principle of
highest thrift insisted in public spending because:
• per diems were for official trips therefore since the
beneficiaries were already back from their
respective trips, there was no justification at all of
paying the difference of per diems retrospectively.
• EWURA being a public institution is bound by
circulars issued by the Permanent Secretary Public
Service Management and Treasury Registrar.
Therefore, one wonders whether the approval given
by the Minister to revise the per diem base currency
from US dollar to Euro was proper given the fact that
this responsibility of revising per diem for official
trips is conferred to the PS-Public Service
Management.
13.1.5 Low Fines Imposed on Fuel Adulteration
During the year 2007/2008 a sample of 237 of
petrol/diesel drawn from different petrol stations and
depots were collected for testing. Out of the 237 samples
tested, 138 samples being 58% were found to contain
impurities (adulterated). We noted that fuel adulteration
is influenced by various factors some of which are:
• Kerosene is less taxed and also enjoys exemption of
Shs 400 per litre which makes it attractive for
unscrupulous dealers to take advantage of enrinching
themselves through evasion of tax by mixing the
resultant cheap kerosene with petrol/diesel.
• The significantly low and maximum fines imposed on
defaulting dealers which is Shs 1,000,000 and Shs
3,000,000 respectively per day for delay in settling the
fine after service of the notice of default.
We are of the opinion that given the current situation of
the economy, the fine charged appears to be low and does
not discourage perpetrators of fuel adulteration as
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