Annual general report of the controller and - Parliament of Tanzania

Water
Supply
and
Sewarage
Authority
14 Marine
Service
Co
15 Tanzania
Civil
Aviation
Authority
Qualified
opinion
Qualified
opinion
• Preparation and issue of
incorrect bills due to incorrect
meter readings and estimated
consumption.
• Numerous instances were
detected during the year of
active water connections that
have not been billed.
• the data base included
customers not receiving water;
the data base included
customers who could not be
located; and
• 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 Company to
acknowledge receipt of funds.
Likewise the reconciliation of
the cash book with the bank
statements was difficult.
• International Standard on
Auditing No.710 (ISA 710)
requires the incoming auditor
to obtain appropriate and
sufficient audit evidence on
whether opening balances and
comparatives meet the
requirement of the applicable
financial reporting framework
and are in agreement with the
amounts and other disclosures
presented in the prior periods
or whether appropriate
adjustments or disclosures
have been made. We were
appointed as auditors on 20
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Office of the Controller and Auditor General PA&oBs 2007/08 51