Annual general report of the controller and - Parliament of Tanzania

11 Muhimbili
University
of
Health
and
Allied
Sciences
Qualified
opinion
Education of Dar es Salaam and
Mkwawa respectively without
taking into account public
procurement procedures contrary
to Reg. 67 and 69 of the Public
Procurement Regulations of 2005.
• the University neither
maintained a fixed assets
register nor physical
verification of the assets
carried out at the year end
or at any time during the
year on the non current
assets worth
Ths.14,337,694,754.
• payables and accrued
liabilities stated in the
accounts at Tshs 741,295,019
include liabilities which have
been outstanding for more
than 8 years and lack
documentary evidence to
support their authenticity.
• the cash book was not properly
recorded as the entries in the
cash book could not easily be
traced to the official receipts
issued by the University to
acknowledge receipt of funds
or easily traced to payments
through Cheque payments.
Likewise the reconciliation of
the cash book with the bank
statements was difficult.
In the absence of a properly
drawn up cash book which is a
primary book of account, we
could not satisfy ourselves as to
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Office of the Controller and Auditor General PA&oBs 2007/08 49