Annual general report of the controller and - Parliament of Tanzania

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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 ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 228
esult of stock taking exercise as at 30 th June, 2008 agrees with the audited opening stock balance as at 1 st July, 2007. A review of ledger balances against physical count made has revealed a discrepancies of Shs.98,957,617 which was mainly contributed by weak internal controls over the Authority’s stock records. ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 229
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ANNUAL GENERAL REPORT OF THE CONTRO
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Office of the Controller and Audito
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CHAPTER NINE ......................
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GTEA General Tyre East Africa HRM H
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TR Treasury Registrar TRA Tanzania
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Lastly, I would like to thank staff
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for the maintenance of a compliant
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PA & oBs Unqualified opinion Unqual
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and effective delivery of community
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year 2007/2008 the Office of the Co
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CHAPTER ONE BACKGROUND AND GENERAL
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• Preventing or minimizing the un
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1.3 Responsibilities of the Board o
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singly or jointly did the audit of
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CHAPTER TWO BASIS AND TREND OF AUDI
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addition of such an emphasis of mat
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General to access all records, book
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It is important to note that an unq
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From the above analysis, it is evid
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49. National Institute for Producti
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-- The computer hardware and softwa
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epayable after six months. The agre
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4. Tabora Urban Water Supply and Se
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was carried out by ‘The Solomon C
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2. PresidentialParastatal Sector Re
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een reconciled by DUWASA and theref
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4 Tanzania Standard Newspaper (TSN)
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summary total of invoices issued to
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6. Tanzania Communi cation Regulato
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monthly reports as required by sect
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independently as required by sectio
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TANAPA obtained from the Exim Bank
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8. Tanzania Post Corporation 9. Ins
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Procurement Notice as required by R
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11 Muhimbili University of Health a
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Water Supply and Sewarage Authority
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elating to prior years interest cha
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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
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gone in dispute which has not been
Page 197 and 198: of the Authority by the then Presid
Page 199 and 200: undertake various activities and th
Page 201 and 202: 9.9 Un-recovered Loans and Advances
Page 203 and 204: committed by TPB Staff during the p
Page 205 and 206: have invested the amount in other v
Page 207 and 208: 3.7 Millions (2006) loan 9. Kiwira
Page 209 and 210: een executed and availed as support
Page 211 and 212: Tanzania Posts Corporation is an ag
Page 213 and 214: 10.0 Introduction CHAPTER TEN HUMAN
Page 215 and 216: employees. The appraising system he
Page 217 and 218: without employment contract contrar
Page 219 and 220: to a lower rank, status and pay whi
Page 221 and 222: 10.8 Accumulation of annual leave b
Page 223 and 224: 11.0 Introduction CHAPTER ELEVEN CO
Page 225 and 226: Dar es Salaam City Council since th
Page 227 and 228: allowances varies from one organiza
Page 229 and 230: 11.3 Parliamentarians serving as Di
Page 231 and 232: make final decisions to an autonomo
Page 233 and 234: CHAPTER TWELVE RESULTS OF PRIVATIZA
Page 235 and 236: 12.1.1 Public Authorities and other
Page 237 and 238: Shs.85,905,745,060 being paid up sh
Page 239 and 240: total potential of paid up share ca
Page 241 and 242: alances as at 31 st December, 2007
Page 243 and 244: CHAPTER THIRTEEN RESULTS OF SPECIAL
Page 245 and 246: from the existing training arrangem
Page 247: evidenced by fuel adulteration whic
Page 251 and 252: CHAPTER FOURTEEN CONCLUSIONS AND RE
Page 253 and 254: Recommendation • The Board of Dir
Page 255 and 256: • No monthly bank reconciliations
Page 257 and 258: advertisement should be aired witho
Page 259 and 260: Office building at BoT and take app
Page 261 and 262: • The Government should enter int
Page 263 and 264: e based upon the interests of consu
Page 265 and 266: • There is an ambiguity in the ro
Page 267 and 268: in terms of likelihood of occurrenc
Page 269 and 270: 14. for Universities Tanzania Commu
Page 271 and 272: 28. Government Employees Provident
Page 273 and 274: 9. Mzumbe University 10. University
Page 275 and 276: Annexure 2 Audits Public Authoritie
Page 277 and 278: 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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