Annual general report of the controller and - Parliament of Tanzania

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TABLE OF CONTENTS VISION ...............................................................................................................................V MISSION.............................................................................................................................V CORE VALUES ……………………………………………………………….………......V LIST OF ABBREVIATIONS/ACRONYMS...........................................................................IX ACKNOWLEDGEMENT ..................................................................................................XIII FOREWORD....................................................................................................................XV EXECUTIVE SUMMARY ............................................................................................... XVII CHAPTER ONE ............................................................................... 1 BACKGROUND AND GENERAL INFORMATION ............................................ 1 CHAPTER TWO .............................................................................. 9 BASIS AND TREND OF AUDIT OPINION .................................................... 9 CHAPTER THREE .............................................................................................................55 SUMMARY OF THE PREVIOUS YEAR’S OUTSTANDING RECOMMENDATIONS............55 CHAPTER FOUR...............................................................................................................81 EXPENDITURE AND REVENUE MANAGEMENT ..............................................................81 CHAPTER FIVE.................................................................................................................97 INTERNAL CONTROL SYSTEMS ......................................................................................97 CHAPTER SIX .................................................................................................................105 PERFORMANCE REVIEW ...............................................................................................105 CHAPTER SEVEN ...........................................................................................................123 COMPLIANCE WITH PROCUREMENT LEGISLATION ...................................................123 CHAPTER EIGHT............................................................................................................137 CONTRACT MANAGEMENT...........................................................................................137 vi
CHAPTER NINE ..............................................................................................................167 ASSETS MANAGEMENT..................................................................................................167 CHAPTER TEN................................................................................................................193 HUMAN RESOURCE MANAGEMENT..............................................................................193 CHAPTER ELEVEN .........................................................................................................203 CORPORATE GOVERNANCE .........................................................................................203 CHAPTER TWELVE ........................................................................................................213 RESULTS OF PRIVATIZATION.......................................................................................213 CHAPTER THIRTEEN .....................................................................................................223 RESULTS OF SPECIAL AUDITS......................................................................................223 CHAPTER FOURTEEN....................................................................................................231 CONCLUSIONS AND RECOMMENDATIONS…………………………………………………………..231 ANNEXURES ...................................................................................................................248 249 vii
Page 1 and 2: ANNUAL GENERAL REPORT OF THE CONTRO
Page 3: Office of the Controller and Audito
Page 7 and 8: GTEA General Tyre East Africa HRM H
Page 9 and 10: TR Treasury Registrar TRA Tanzania
Page 11 and 12: Lastly, I would like to thank staff
Page 13 and 14: for the maintenance of a compliant
Page 15 and 16: PA & oBs Unqualified opinion Unqual
Page 17 and 18: and effective delivery of community
Page 19 and 20: year 2007/2008 the Office of the Co
Page 21 and 22: CHAPTER ONE BACKGROUND AND GENERAL
Page 23 and 24: • Preventing or minimizing the un
Page 25 and 26: 1.3 Responsibilities of the Board o
Page 27 and 28: singly or jointly did the audit of
Page 29 and 30: CHAPTER TWO BASIS AND TREND OF AUDI
Page 31 and 32: addition of such an emphasis of mat
Page 33 and 34: General to access all records, book
Page 35 and 36: It is important to note that an unq
Page 37 and 38: From the above analysis, it is evid
Page 39 and 40: 49. National Institute for Producti
Page 41 and 42: -- The computer hardware and softwa
Page 43 and 44: epayable after six months. The agre
Page 45 and 46: 4. Tabora Urban Water Supply and Se
Page 47 and 48: was carried out by ‘The Solomon C
Page 49 and 50: 2. PresidentialParastatal Sector Re
Page 51 and 52: een reconciled by DUWASA and theref
Page 53 and 54: 4 Tanzania Standard Newspaper (TSN)
Page 55 and 56:
summary total of invoices issued to
Page 57 and 58:
6. Tanzania Communi cation Regulato
Page 59 and 60:
monthly reports as required by sect
Page 61 and 62:
independently as required by sectio
Page 63 and 64:
TANAPA obtained from the Exim Bank
Page 65 and 66:
8. Tanzania Post Corporation 9. Ins
Page 67 and 68:
Procurement Notice as required by R
Page 69 and 70:
11 Muhimbili University of Health a
Page 71 and 72:
Water Supply and Sewarage Authority
Page 73 and 74:
elating to prior years interest cha
Page 75 and 76:
CHAPTER THREE SUMMARY OF THE PREVIO
Page 77 and 78:
2. 10.2 Weak Information Technology
Page 79 and 80:
eporting directly to the Chief Exec
Page 81 and 82:
Concern Problems Some public corpor
Page 83 and 84:
customers resulting into over or un
Page 85 and 86:
overstatement of the assets; nonrev
Page 87 and 88:
y the liabilities imposed by variou
Page 89 and 90:
Tanzania International Container Te
Page 91 and 92:
while the Board of External Trade f
Page 93 and 94:
3.2.2 National Insurance Corporatio
Page 95 and 96:
Kagera Sugar Company Ltd General Ty
Page 97 and 98:
Emunio Tanzania Limited Kiwira Coal
Page 99 and 100:
guaranteed 75% by the government an
Page 101 and 102:
4.0 Introduction CHAPTER FOUR EXPEN
Page 103 and 104:
4.1.3 Questionable payments (i) Nat
Page 105 and 106:
The above certificate was in favour
Page 107 and 108:
(iii) Tanzania Engineering and Mech
Page 109 and 110:
ensure that this regulation is full
Page 111 and 112:
Customer Meter No. Date connected F
Page 113 and 114:
Date Number of visitors per TANAPA
Page 115 and 116:
Loss of Potential Revenues from Pri
Page 117 and 118:
CHAPTER FIVE INTERNAL CONTROL SYSTE
Page 119 and 120:
prepared (NBC A/C No. 022103000156
Page 121 and 122:
5.6 Lack of segregation of duties.
Page 123 and 124:
monthly basis to do a reconciliatio
Page 125 and 126:
CHAPTER SIX PERFORMANCE REVIEW 6.0
Page 127 and 128:
From the table above, the operation
Page 129 and 130:
- IPTL and Songas accounted for abo
Page 131 and 132:
Key performance targets not achieve
Page 133 and 134:
failing to effectively and efficien
Page 135 and 136:
SN Donor Year of deposit Amount 1.
Page 137 and 138:
anger post 10 TANESCO Electricity c
Page 139 and 140:
aired without raising Broadcasting
Page 141 and 142:
6.13.2 National Development Corpora
Page 143 and 144:
CHAPTER SEVEN COMPLIANCE WITH PROCU
Page 145 and 146:
of appropriate procurement methods
Page 147 and 148:
evaluation committee to the tender
Page 149 and 150:
A review of the tendering procedure
Page 151 and 152:
Dodoma (2 sites ) 10 Singida (2 sit
Page 153 and 154:
TANAPA. Furthermore, there was no e
Page 155 and 156:
VAT). How the Joint venture came ab
Page 157 and 158:
CHAPTER EIGHT CONTRACT MANAGEMENT 8
Page 159 and 160:
3. Unjustified Single source 4. Lac
Page 161 and 162:
Property Market Consult -TZS. 107,9
Page 163 and 164:
Item Old rate (Shs) New rate (Shs)
Page 165 and 166:
Furthermore, throughout the period
Page 167 and 168:
sub-contractor or agents; and the c
Page 169 and 170:
• A further invoice No. 402706 fr
Page 171 and 172:
in the cost of the measured works a
Page 173 and 174:
The original contract price with Gr
Page 175 and 176:
of the project and not responding t
Page 177 and 178:
(a) Tender Evaluation Documents We
Page 179 and 180:
(i) Selling price for the entire pr
Page 181 and 182:
alance (i.e. 90% of selling price)
Page 183 and 184:
payment of the purchase price, whic
Page 185 and 186:
a building. However, the following
Page 187 and 188:
9.0 Introduction CHAPTER NINE ASSET
Page 189 and 190:
No periodic physical verification e
Page 191 and 192:
Lack of motor vehicles registration
Page 193 and 194:
Registrar through his letter with r
Page 195 and 196:
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 and 248:
evidenced by fuel adulteration whic
Page 249 and 250:
esult of stock taking exercise as a
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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