Annual general report of the controller and - Parliament of Tanzania

singly or jointly did the audit of the Public Authorities
while the majority of such audits were wholly outsourced.
Such audits were subject to the quality review of my
office.
During the year under review my office worked hand in
hand with 44 private audit firms registered with my office
and the National Board of Accountants and Auditors (NBAA)
as Certified Public Accountants.
1.7 Submission of financial statements to CAG for audit
Sect. 31 of the Public Audit Act No. 11 of 2008 requires
public authorities or other bodies to submit their financial
statements to the Controller and Auditor General for audit
purposes within three months after the end of the
respective financial year to which the accounts relate.
1.8 Outsourcing of audit work to eligible Private Audit Firms
Sub-Section 5 of Section 37 of the Public Finance Act
replaced by Sect. 33 of the Public Audit Act No. 11 of 2008,
empowers the CAG to authorise any person or body eligible
to be appointed as an auditor under the Auditors’ and
Accountants (Registration) Act No. 33 of 1972 as ammended
in 1995 to conduct the audit of public authorities and other
bodies on my behalf and make a report to me for the
subsequent processing to Parliament. Furthermore, the
appointed/authorized auditors shall be bound by the
provision of the law that they shall not divulge any
information which relates to the business secrete of the
auditee which comes to their knowledge in the course of
the audit. The audit opinion shall remain the sole
responsibility of the Controller and Auditor General. During
the year of reporting my office worked together with forty
four (44) private audit firms registered and authorized by
the National Board of Accountants and Auditors (NBAA) to
carry out accounting and audit functions in the United
Republic of Tanzania.
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Office of the Controller and Auditor General PA&oBs 2007/08 7