Government accountability is at the heart of Change Tanzania. We believe if accountability is democratic it has potential to promote better governance performance. Democratic accountability offers citizens the means to voice concerns, demand explanations about and if need be impose consequences for the performance of elected officials and officials of public or private service providers.
With this we provide this platform for citizens to demand for their leaders accountability focusing on improvement rather than blame.
Tanzania has seven national museums with collections of relics for public viewing through exhibits that may be permanent or temporary. Museums have varying aims, ranging from serving researchers and specialists to serving the general public. Also, Tanzania has a total of 131 gazetted cultural heritage sites. Out of the 131 cultural heritage sites that have been gazetted in Tanzania only four1 are listed in the world heritage list. Worldwide, cultural heritage sites provide insights into the past and help the people to learn about the human history. Africa is both fortunate and unfortunate as far as cultural heritage resources are concerned. The continent is fortunate for being a home to a variety of heritage assets informative of the origin and development of our humanity. In the meantime, it is unfortunate that Africa does not take care of such vast cultural treasures. The main audit objective was to assess whether the Ministry of Natural Resources and Tourism and the National Museum of Tanzania have adequately managed Museums and Cultural Heritage Sites to ensure long-term survival and enhance Tanzania’s culture and natural heritage. Focus of the audit was on assessing mechanisms in place for the identification and acquisition of cultural heritage objects; adherence to criteria set for the establishment of museums as well as the identification and subsequent declaration of heritage sites; sustainability of preservation and conservation measures of heritage assets; sufficiency of resource to take care and develop museums and heritage sites; and adequacy of monitoring and follow-up mechanisms in managing Museums and Heritage Sites.Read More Download Document
Higher Education is one of the important sub-sectors within an education system of any country, since it enables its citizens to acquire critical knowledge and skills for social, economic and technological development. Higher Education equips people with the necessary intellectual skills and ability to think critically and decide rationally1. For several years, during pre and post-colonial periods, most of developing and developed economies provided full sponsorship for higher education2 in an effort to raise the average education level of their citizens. This was done for the purpose of improving the resource utilization as well as developing their economies with the intention of raising the income levels of their citizens. In the 1980s, the Tanzanian Government re-established cost sharing within the higher education policy due to financial constraints that faced the Government by then. As well, this intervention was part of the government’s compliance to IMF and World Bank’s social and economic policies in the framework of Structural Adjustment Programs Policies for developing countries. However, the cost sharing policy proved to be inequitable because it denied a significant number of students from poor and rural families an opportunity to access education. This limitation of cost sharing in the higher education policy necessitated the introduction of alternative models of financing higher education in most developing countries through repayable students’ loans administered through designated loans boards and schemes. In response to this, in 2004, the Parliament of the United Republic of Tanzania enacted the Higher Education Students’ Loans Board Act No.9 of 2004, which established the Higher Education Students’ Loans Board (HESLB) to manage loan scheme for higher education students. However, the performance of the HESLB in providing loans to higher education students has been facing several challenges, particularly on the identification of loan neediness, loans recovery and an amount of loan to be offered to the respective students.Read More Download Document
Development is a process that creates growth, progress, positive change and transformations in the physical, economic, environmental, social and demographic components of a country. Usually, organizations implement development projects to strengthen the capabilities of local institutions and promote community self-reliance. Therefore, development requires effective management of construction development projects, among other things. Tanzania has implemented various construction development since independence. These projects include the construction of water supply schemes, roads, harbours, airports, factories, electricity supply and irrigation infrastructures, buildings for hospitals, markets, and school infrastructures. This audit report presents findings from assessment of -construction development projects financed through loans and implemented in the transportation, energy and water sectors. Proper management of development projects financed through loans is vital to ensure that projects are timely completed so as to reduce interest charges for the loans. Apart from that, proper management of such projects is important because it ensures timely repayment of loans when the projects start to provide services. It is therefore important for the Ministry of Finance and Planning to make sure that all issues that affect timely completion of these projects are effectively addressed. The main objective of the audit was to assess whether the Ministry of Finance and Planning ensured effective management of development projects financed through loans so as to minimize delays, cost overrun and prevent avoidable cost burdens associated with loans charges. The audit mainly focused on assessing the effectiveness of planning, loans management, coordination and monitoring and evaluation of the performance of development projects financed through loans.Read More Download Document
According to a study conducted by World Bank1 on easy of doing business, 42 economies world-wide made it easier to start a business. Economies with smart business registration have a higher entry rate as well as greater business density. In the past 7 years, Doing Business report recorded 296 business registration reforms in 140 economies. As a result of these reforms, the average time to start a company fell from 49 to 34 days, and the average cost from 86% of income per capital to 41%. In East Africa, 9 reforms were conducted in 4 economies (Rwanda, Kenya, Tanzania, and Uganda) for the past 7 years. In the region, the average number of procedures was reduced from 13 to 11, the number of days was reduced from 34 to 25 days and the cost was reduced from 142% of per capita income to 60%. Despite economic reforms and various interventions sustained since the mid-eighties, there are still residual impediments such as bureaucratic procedures that lead to high transaction costs. Officials delayed to update applications and customers stayed for a long time without response from the agency. This discourages the inflow of foreign and domestic investment and hinders efficient trade sector performance. The main audited entities were BRELA and the Ministry of Investment, Industry and Trade. Specifically, the Audit focused on assessing whether BRELA effectively and efficiently managed to deliver its core services of Business Registrations and Licensing (company registration, Business name registration and Industrial and Business Licensing); and whether the Ministry of Investment, Industry and Trade and BRELA effectively monitor the implementation of registrations and licensing activities. The Audit covered a period of 2018/19-2020/21. The Audit evidences were gathered through document reviews, interviews held with relevant officials and physical observations.Read More Download Document
The administration of criminal justice in the country is a collective role of different institutions including the Judiciary of Tanzania, the Police Force, the National Prosecution Services, Prison as well as Parole Board. The Judiciary is the apex body in the dispensation of justice. Timely criminal cases disposition is one of the factors exhibiting the existence of justice in any country. The observance of rule of law as enshrined in the Constitution of the United Republic of Tanzania of 1977, compels expeditious and timely disposition of justice particularly in criminal cases, irrespective of individual status, and without undue regard to procedural technicalities. However, delays in criminal cases disposal have factored as one of the major challenges facing the Judiciaries in Sub-Saharan Africa including Tanzania. The delay referred in this report is with respect to the time consumed in the disposal of criminal cases in excess of the ideal time within which a case reasonably ought to have been finally decided by the Court. This Audit was driven by weaknesses in the administration of justice in Tanzania, predominantly the delay in criminal cases disposition. Based on the speech by Her Excellency Hon. Samia Suluhu Hassan the President of United Republic of Tanzania, on 21th May 2021 during the swearing ceremony of Judges, it was noted that delays in both criminal and civil cases, timely disposal of cases in Tanzania’s is a challenge. The delays in the disposal of criminal cases exist in all stages of the administration of criminal justice from investigation to judgment when an accused is either acquitted or convicted. The suspect or accused, victims of crime, witnesses, and other interested persons in the criminal justice machinery face unnecessary delays in the disposal of criminal cases. Her Excellency the President of noted further that, most delays are caused by prolonged investigation and legal technicalities involved in the criminal justice process, consequently, causing a backlog of cases. This state of affairs does not augur well with the constitutional principles of fair trial and presumption of innocence. Justice delayed is justice denied.Read More Download Document
The statistics from the Bank of Tanzania (BoT) and the National Bureau of Statistics (NBS) issued in second quarter (April-June 2021) report of October 2021 indicated that, the transportation sector contributed about 8.4% of the real Gross Domestic Product (GDP) in the country. Transportation is therefore a key sector in the growth of the economy. The National Five-Year Development Plan (FYDP) 2016/17-2020/21, focused on industrialisation recognising roads as enabling environment for industrial growth in the country. This recognition was crucial bearing in mind that the industrial development would depend much on good and maintained roads as part of enabling environment. The FYDP, 2016/17-2020/21 also sets key interventions of roads such as maintenance, rehabilitation and construction which are also key performance indicators for the economic development of the country. In increasing the country’s economy, the existing roads should be maintained to promote their quality. The main objective of the audit was to assess whether the Ministry of Works and Transport (MoWT) through TANROADS has effectively managed maintenance of roads to maintain their expected life span. The audit covered the entire country, but data were collected from Seven selected regions covering seven geographical zones to establish the extent to which maintenance of roads are managed. The audit also covered a period of five fiscal years from 2016/17 to 2020/21 and aimed to establish performance trends in the maintenance of roads and come-up with reasonable analysis to the Controller and Auditor General to draw sound conclusion. Increased number of newly constructed roads in the country, demanded for more effective management of roads maintenance activities. The method used for data collection included interviews, document reviews and physical observations of the existing roads, maintained roads and ongoing maintenance activities. The criteria for the assessment were done based on the existing and applicable laws, standards/manuals, policies, directives and plans.Read More Download Document
A proper application of Weights and Measures practices is critical in order to ensure that there is clarity and certainty about measures used. It ensures that producers, traders, and consumers are protected, and the government collects revenues entitled to it. In recent years because of the rapid development, increased rational decisions which are supported by accurate measurement readings from digitalized measuring instruments, there has been a notable complaint from the producers and consumers concerning errors of the weight and measure due to the misbehaviors of measurement equipment. This in one way is because of weak enforcement of the regulations governing compliance to standard weights and measures. For example, in energy sector, less than 30% metrological control has been implemented such as the verification of electrical meters, natural gas meters and petroleum meters. This might deny the fair trade, restrain transparency in energy transaction and hinder the removal of barriers to trade especially in the natural gas. Such complaints created a demand for ensuring that consumers, businesses, and manufacturers are protected from unfair practices through the application of accurate weights and measures. This Audit was motivated based on these grounds. The main Audit objective was determining whether the Weights and Measures Agency (WMA) and Tanzania Bureau of Standards (TBS) adequately implemented control activities on legal, scientific, and industrial metrology to protect consumers on issues related to measurements and whether the Ministry of Investment, Industry and Trade (MIT) effectively monitored the implementation of such activities. The Audit covered four financial years 2017/2018 to 2020/21. The selected period enabled Auditors to establish trend of executed metrology activities and develop reliable conclusionsRead More Download Document
Follow Up Report On The Implementation Of The Controller And Auditor General’s Recommendations For The Eight Performance Audit Reports – CAG Report
Performance audit seeks to improve the accountability and performance of government organisations. It provides an objective and constructive assessment of the extent to which the Audited Entities have utilized the available resources in carrying out its responsibilities with due regard to economy, efficiency and effectiveness. Follow-up of the recommendations from the Performance Audit conducted by the Controller and Auditor General (CAG) is a necessary process for ensuring that such recommendations are addressed and that citizens receive the appropriate feedback on the Value-for-Money of various programmes and activities conducted by Ministries, Departments and Agencies. The main objective of the follow-ups was to assess how the Audited Entities implemented the recommendations issued by the Controller and Auditor General. Specifically, follow-up examines the corrective measures taken by the Audited Entities on the recommendations issued, the governance systems and reporting arrangements for monitoring the level of implementation of the performance audit recommendations issued by the Controller and Auditor General. Therefore, this report presents the results of the follow-ups on implementation of the recommendations from eight Performance Audit Reports that were tabled to the Parliament in April, 2017.Read More Download Document
The Government of the United Republic of Tanzania established Government Funds and Programs (GFPs) with the aim of providing financial services to low-income households and micro enterprises (NMP, 2017). However, despite of establishing GFPs, financial exclusion in Tanzania is still high at 28% as compared to other East African countries such as Kenya (18%), Rwanda (11%) and Uganda (14%) (FinScope Tanzania, 2017). The Ministry of Investment, Industry and Trade-Investment (MIIT) through National Economic Empowerment Council (NEEC) is the overall overseer of all economic empowerment Programs and funds in the country; while the Ministry of Finance and Planning has responsibility for disbursing funds to the GFPs which rely on Government subsidy and has a role of regulating and supervising GFPs. The audit mainly focused on financing, coordinating and monitoring functions as performed by MoFP and MIIT through NEEC; and the way GFPs were managed by responsible Implementing Entities (IEs). With regards to this audit, five implementing entities were selected namely SELF Microfinance Fund (SELF MF); Agricultural Inputs Trust Fund (AGITF); TIB Bank; BOT; and TADB.Read More Download Document
The main objective of the audit was to assess the performance of the Ministry of Natural Resources and Tourism (MNRT) through Tourism Division and Tanzania Tourist Board (TTB). These entities are responsible for the development and promotion of tourism sector respectively. The audit focused mainly on the adequacy of development and promotion of tourism, specifically on the improvements in the performance and contribution of tourism sector to the country’s economy; adequacy of development of available key tourist products; and promotion and marketing of tourism products. Both natural and manmade categories of tourism products were covered during the audit. The current audit covered five financial years i.e. 2016/17 to 2020/21 that reflects the period that the Government took several initiatives to promote and develop its tourism sector. Thus the period will enable the audit to adequately establish performance trend. The audit evidence was gathered through document reviews, interviews with relevant Officials, and physical verifications.Read More Download Document
The mining sector constitutes more than 50 percent of the total exports in the country. The contribution of the mining sector to Gross Domestic Product (GDP) increased from 5.2% in the year 2019 to 6.7% in the year 2020. However, setting the projection of the targeted contribution of 10% to the GDP in the year 2025 makes it imperative to ensure proper management of mechanisms for revenue collection. Effective management of the mechanisms for revenue collection in the mining sector is of vital importance to assure the contribution of the sector in economic growth. Therefore, the achievement of the set targets can be realized through effective and well-organized management in the overall chain of the activities involved in revenue collection in the mining sector. The main objective of the audit was to assess whether the Mining Commission has put in place adequate control measures in the management of revenue collection from the mining activities to accelerate the country‟s socio-economic development through sustainable development and utilization of mineral resources. In particular, the audit focused on non-taxable incomes namely; Royalties, Clearance and Inspection Fees, and other charges, since they both contribute to the overall revenues collected by the Mining Commission. The audit covered a period of three financial years (July 2018/19 to June 2020/21). The adopted methodologies for audit data collection were mainly interviews and document reviews conducted at the Mining Commission Headquarters and in the visited mineral regions.Read More Download Document
In Tanzania, millions of poor people depend on wetlands for fishing, agriculture, livestock keeping and collection of a variety of minor wetland products. The wetlands further provide essential services in the form of purifying water, flood control and ensuring year-round flow of water for human consumption, irrigation and hydropower generation. Wetlands finally provide important eco-tourism destinations and contain significant biodiversity values. Despite their significance to human life and socio-economic development, there is a trend of wetland loss over the years. In the year 2015, the Wildlife Division collected data on various parameters of wetland and noted that wetland coverage countrywide fell from 37,346.3 sq. km in 1994 (15.5% of the total national land cover) to 31,411.4 sq. km in 2015 (13%), representing a permanent loss of 5,934.9 sq. km of wetlands equivalent to 2.5% of the total national land cover. This loss of the wetland ecosystems is mainly due to uncontrolled encroachment and increased human activities into wetland ecosystems. The decline has denied the government revenues since about USD 1.3 billion of the economy (33% GDP) depends on wildlife and wetlands tourism. Also, it increased risk of reduction of water for Hydroelectric Power generation in Ruaha basin and Kilombero Valley Flood Plain, including water for irrigation. Due to these problems, there have been debates and concerns by the parliamentarians, among environmental experts and the public on the need for effective implementation of control measures to conserve, restore and protect wetlands in TanzaniaRead More Download Document
My audit scope in this Annual general report includes a review of financial transactions, internal controls and operations only to the extent considered necessary for the effective performance of the audit to form an opinion as to whether the financial statements were presented fairly in all material respects pursuant to the applicable Accounting Framework i.e., International Public Sector Accounting Standards (IPSASs) or International Financial Reporting Standards. Also, the audit included a review of the effectiveness of internal controls relating to the procurement of works, goods, and services to obtain reasonable assurance on whether the audited entity has complied with Public Procurement Laws. I placed special attention on accountability of revenues collected, expenses, custody, disposal, issue and proper use of public property and compliance with the applicable laws, directives, and instructions.Read More Download Document
This general report provides common weaknesses, conclusions and recommendations, based on twelve Performance Audit Reports conducted in the financial year 2021/22. The conducted performance audits were on Management of Development Projects Financed through Loans and Grant; Maintenance of Roads; Administration and Provision of Remands and Prisons Infrastructure; Management of Higher Education Students’ Loans; Financing and Management of Government Funds and Programs; Management of Museums and Historical Sites; Promotion of Tourism Sector; Management of Business Registration and Licensing; Implementation of Control Activities in Measurements; Development and Management of Mechanisms for Revenue Collection in the Mining Sector; Criminal Justice System in Tanzania; and Conservation and Protection of Wetland Ecosystems. This general report aims at assisting Members of Parliament, the Government, mass media, the public and other stakeholders, to take informed decisions with the view of improving economy, efficiency, and effectiveness in the use of public resources. This general report, however, is not intended to replace the said twelve individual Performance Audit Reports conducted and tabled to the Parliament in the previous financial years. The reader, therefore, is advised to rely on the full individual Performance Audit Reports referred to above.Read More Download Document
Information and Communication Technology (ICT) has provided Governments across the globe with new ways of doing business and delivering services. It is perceived as a key enabler to governments to enhance their relationship with their clients, citizens in particular, as well as provision of competitive public services. This is based on the fact that citizens are now exposed to more responsive ICT-enabled products and services than ever before. They therefore, expect their governments to provide equivalent and even better services. With this regard, public entities have responded to the opportunities offered by ICT that enable them to improve service delivery. However, implementation of ICT for use in the Government can be challenging and risky. This is not only due to the enshrined nature of Government businesses, but also, the capacity to manage and guide ICT initiatives successfully. Consequently, it raises a need for auditing ICT controls associated with information systems in use, and management of ICT operations in public entities to ensure return on investment and value delivery.Read More Download Document
This report provides a detailed analysis of findings, recommendations and conclusion emanating from the audit of the financial statements and compliance audit in respect of 185 Local Government Authorities (LGAs) for the financial year ended 30 June, 2021. The following areas have been discussed in detail in this report:Read More Download Document
Generally, the Government has made substantial efforts to ensure that the development projects undertaken by MDAs in collaboration with Development Partners achieve the overall goals set out in each project. I recognize the continued efforts made by the project implementers in preparing the financial statements that conforms to standards, showing true and fair view of the affairs and financial performance of development projects being audited. This achievement brings trust among stakeholders particularly development partners and the general public. Despite of the commendable efforts above, I still insist the Government to continue addressing the recurrence of deficiencies noted in my previous reports regarding the management of development projects in the country. My emphasis is mainly on the procurement and contract management, expenditure management and timely release of funds which will enable the project implementers to fully utilize the available funds on project activities timely.Read More Download Document
The Mandate of the Controller and Auditor General The Controller and Auditor General (CAG) mandate is provided under Article 143 of the Constitution of the United Republic of Tanzania, 1977 and further elaborated in the Public Audit Act, Cap.418 and the Public Audit Regulations G.N 47 of 2009. The CAG heads the National Audit Office, the Supreme Audit Institution of the United Republic of Tanzania, and an Independent Department of the Government of the United Republic of Tanzania. The CAG mandate extends to undertake various audits, including financial, compliance, performance, special, forensic, and any other type of audit as the CAG deems fit. The CAG is also empowered to make recommendations to prevent or minimise unproductive expenditure of public monies, maximising the collection of public revenues, averting loss by negligence, carelessness, theft, dishonesty, fraud, corruption relating to the public monies and resources. The CAG undertakes the above to bring about accountability and transparency in the management of public resources.Read More Download Document
International law requires that prisoners and detainees be treated with humanity and respect for their inherent dignity as human persons1. As such in all cases and to every possible extent, prisons should be planned and designed to comply with the legal norms and principles intended to preserve the basic human rights and dignity of all persons2. In Tanzania, Prisons were established under the Prisons Act, Cap 58 [R.E. 2002] with the aim of keeping and reforming any person who is under detention whether he or she is convicted or not. According to the Act3, every prison shall include the grounds and buildings within the prison enclosure and also any other grounds or buildings belonging or attached thereto and used by prisoners or the staff of the prison4. In other words, every prison shall have infrastructure with facilities that will enable its operations. It includes but not limited to health, safety, transportation, water and sanitation, buildings and energy.Read More Download Document
A wonderful serenity has taken possession of my entire soul, like these sweet mornings of spring which I enjoy with my whole heart.
I am alone, and feel the charm of existence in this spot, which was created for the bliss of souls like mine. I am so happy, my dear friend, so absorbed in the exquisite sense of mere tranquil existence, that I neglect my talents. I should be incapable of drawing a single stroke at the present moment; and yet I feel that I never was a greater artist than now. When, while the lovely valley teems with vapour around me, and the meridian sun strikes the upper surface of the impenetrable foliage of my trees, and but a few stray gleams steal into the inner sanctuary, I throw myself down among the tall grass by the trickling stream; and, as I lie close to the earth, a thousand unknown plants are noticed by me: when I hear the buzz of the little world among the stalks, and grow familiar with the countless indescribable forms of the insects and flies, then I feel the presence of the Almighty, who formed us in his own image, and the breathRead More Download Document