Annual general report of the controller and - Parliament of Tanzania

Management claimed that the current rates of per diem
paid of Euro.300 for other staff and Euro.350 for Board
members are over and above the accommodation costs as
approved by the Ministry for Water and Irrigation.
However, the letter requesting for approval of revision of
per diem’s rates from US$.300 to Euro.300 for other staff
and from US $.350 to Euro.350 for the members of the
board did not specify that the rates of per diem were over
and above the accommodation costs.
Our interview with the Deputy Permanent Secretary -
Ministry of Water and Irrigation confirmed that the Ministry
approved the rates of per diem on the understanding that
they covered full cost as conventionally known across the
public sector.
In this case, the whole amount paid as an accommodation
cost appears to be a double payment.
13.2 Special Audit on MUWSA
The Controller and Auditor General received a request to
carry out special audit at Moshi Urban Water Supply and
Sewerage Authority (MUWSA) Supplies vide letter with Ref.
MUWSA/MU/5/VOL.III/194 dated 9 th July, 2008 on the
Supplies and Stores Section for the purpose of establishing
the extent of loss of materials in stores perpetrated during
the year ended 30 th June 2008. Terms of Reference (TOR)
of the assignment included among others investigating loss
of Stores worth Shs. 98,957,618 and theft of gate valves.
From the special audit one key finding came up as
summarized below:
13.2.1 Loss of stores item worth Shs.98,957,617
A review of stock balances was carried out on the
selected items as per the Terms of Reference (TOR), to
determine whether the stores balances determined as a
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Office of the Controller and Auditor General PA&oBs 2007/08 228