Annual general report of the controller and - Parliament of Tanzania

een reconciled by DUWASA and
therefore, we are unable to
conclude that trade receivables
balance as included in the
financial statements agree with
the underlying books of accounts.
Fixed Assets
• Included in the cost the fixed
assets as at 30 June 2008 is an
amount of Tshs 187, 608,534 in
respect of additions purchased
during the year. These
additions were not supported
by detailed listing. Further, no
records and third party
supporting documents such as
invoices and receipts were
made available to indicate the
nature or details of the assets.
Further more it was not
practical to physically verify
them. We are uncertain of
the valuation, existence and
completeness of the additions
made during the year.
• In April 2008, a professional
revaluation of the Authority’s
land and buildings, reservoir,
pumps and machinery, major
pipes and trunk water mains
was carried out by Kuyenga,
C.M, a fully registered
(Valuation Surveyor). The
revaluation, however, did not
indicate the remaining useful
life of the revalued individual
or group of assets amounting
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Office of the Controller and Auditor General PA&oBs 2007/08 31