Annual general report of the controller and - Parliament of Tanzania
Annual general report of the controller and - Parliament of Tanzania Annual general report of the controller and - Parliament of Tanzania
8. 10.8 Contracts Management A review of contracts entered by a substantial number of PA&oBs have revealed major weaknesses that have resulted into contractual problems and pending court cases that have attracted liquidated damages to the authorities. 9. 10.9 Assets Management A review of a number of Public Authorities revealed that they do not posses title deeds of some landed properties, poor record keeping, under or Recommendations • PMUs and tender boards should be involved in the preparation of the procurement contracts; • Improve capacity of PMUs and tender boards in contract management executions. • Maintain contracts registers. Recommendations � Movable fixed assets should be properly recorded, disclosed and accounted for; � Legal ownership of the properties should also be sought; � Revaluation of assets None Not implemented None Not implemented ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 64
overstatement of the assets; nonrevaluation for a long time and impairment not tested periodically. 10 10.10 Non recovery of Loans It was noted that large amounts of loans advanced to some customers by some PA&oBs have remained uncollected beyond the agreed dates. 11. 10.11 Improvement in financial management should be done and impairment tested at recommended time interval. � Management should regularly verify and ascertain the existence and conditions of the assets; � Record keeping of assets should be improved. Recommendat ions • The respective PA&oBs should carry out rigorous follow up on the outstanding amounts; • Improve existing lending policies, Recommendations In view of the above None Not implement ed None Not responded ___________________________________________________________ Office of the Controller and Auditor General PA&oBs 2007/08 65
- 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: customers resulting into over or un
- 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
overstatement<br />
<strong>of</strong> <strong>the</strong> assets;<br />
nonrevaluation<br />
for<br />
a long time<br />
<strong>and</strong><br />
impairment<br />
not tested<br />
periodically.<br />
10 10.10 Non<br />
recovery <strong>of</strong><br />
Loans<br />
It was noted<br />
that large<br />
amounts <strong>of</strong><br />
loans<br />
advanced to<br />
some<br />
customers by<br />
some PA&oBs<br />
have remained<br />
uncollected<br />
beyond <strong>the</strong><br />
agreed dates.<br />
11. 10.11<br />
Improvement<br />
in financial<br />
management<br />
should be done<br />
<strong>and</strong><br />
impairment<br />
tested at<br />
recommended<br />
time interval.<br />
� Management<br />
should<br />
regularly<br />
verify <strong>and</strong><br />
ascertain <strong>the</strong><br />
existence <strong>and</strong><br />
conditions <strong>of</strong><br />
<strong>the</strong> assets;<br />
� Record<br />
keeping <strong>of</strong><br />
assets should<br />
be improved.<br />
Recommendat<br />
ions<br />
• The<br />
respective<br />
PA&oBs<br />
should carry<br />
out rigorous<br />
follow up on<br />
<strong>the</strong><br />
outst<strong>and</strong>ing<br />
amounts;<br />
• Improve<br />
existing<br />
lending<br />
policies,<br />
Recommendations<br />
In view <strong>of</strong> <strong>the</strong><br />
above<br />
None Not<br />
implement<br />
ed<br />
None Not<br />
responded<br />
___________________________________________________________<br />
Office <strong>of</strong> <strong>the</strong> Controller <strong>and</strong> Auditor General PA&oBs 2007/08 65
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