Annual general report of the controller and - Parliament of Tanzania

CHAPTER FOURTEEN
CONCLUSIONS AND RECOMMENDATIONS
The audit findings presented in the previous chapters give
me reasons to draw the following conclusions and
recommendations.
14.1 General Overview
This chapter deals with conclusions and recommendations
on the key audit findings which need the attention and
action of the Government, Board of Directors and
management of the respective Public Authorities and other
Bodies. These recommendations come from the mandate
given to me under Section 34 of the Public Finance Act No.
6 of 2001 (revised 2004) and as ammended by Section 12 of
the Public Audit Act No. 11 of 2008 for the purpose of
preventing or minimizing unproductive expenditure of
public moneys, maximizing the collection of public
revenues; and averting loss by negligence, carelessness,
theft, dishonesty, fraud or corruption relating to public
resources for the purpose of better service delivery to the
public.
Having reviewed and concluded the audit of the financial
statements of the PA&oBs for the periods ended 30 th
September, 2007, 31 st December 2007 and 30 th June 2008
respectively using the powers vested to me, I would like to
make general conclusions and recommendations pertaining
to the audit of Public Authorities and Other Bodies as
follows:-
14.2 Follow up of the previous year’s audit recommendations
There were significant matters reported in my previous
year’s audit report which were either partly implemented
or not implemented at all as highlighted in Chapter three
of this report.
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Office of the Controller and Auditor General PA&oBs 2007/08 231