Annual general report of the controller and - Parliament of Tanzania

contrary to Section 50 of the
TCRA Act, No.12 of 2003. We
are therefore uncertain
whether this expenditure is
eligible.
• Payments amounting to TZS
151,372,212 were made for
VAT on purchases made by the
Authority during the year
under review contrary to item
5 of the Third Schedule to
the Value Added Tax Act,
1997.
• Payments amounting to TZS
13,294,620 were supported by
proforma invoices. We are
therefore uncertain whether
the payments were made
exclusively for the Authority’s
activities.
Public Procurement Act, 2004
and Public Procurement
Regulations, 2005
• TCRA has not established a
Procurement Management Unit
(PMU) contrary to section 34
(1) & (2) of PPA 04.
• the current organisation
structure indicates that the
head of PMU will not report to
the Director General.
� TCRA annual procurement plan
was not updated with actual
procurement to produce
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