Annual general report of the controller and - Parliament of Tanzania

Recommendation
• The Government, Board of Directors and the Chief
Executive Officers of the respective Public
Authorities should exert more efforts to ensure that
the outstanding previous audit matters are timely
implemented to bring efficiency in the operations of
the PA&oB thereby contribute in enabling the county
to attain the National Millennium Development
Goals.
14.3 Revenue and Expenditure management
14.3.1 Revenue management
Our review of the revenue management has revealed that
some Public Authorities have weak revenue management
systems which lead to untimely billing of customers, late
collection of revenue, lack of accuracy and completeness
of revenue data and lack of security over cash collections.
Recommendation
• The Board of Directors and the Chief Executive Officers
of the respective Public Authorities should ensure that
revenues are timely billed to customers, collected, and
accurately recorded in the books of account to ensure
completeness of revenue collection and improve
security over cash collections to avoid any loophole for
misappropriation of public funds.
14.3.2 Expenditure management
On the other hand, our review of the expenditure
management has revealed that some Public Authorities
have weak expenditure management systems which lead
to some of the payments being made without proper
authorization and some not adequately supported by
relevant documents.
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Office of the Controller and Auditor General PA&oBs 2007/08 232