The statutory duties and responsibilities of the Controller and Auditor General are given under
Article 143 of the Constitution of the United Republic of Tanzania of 1977 and in Section 10 (1)
of the Public Audit Act, Cap 418. The Controller and Auditor-General shall, on behalf of the
National Assembly, examine, inquire into, and audit the accounts submitted to him as required
under the Public Finance Act, the Local Government Finances Act, and any other written laws,
and perform any other functions which he is authorized to perform by or under this Act.
At least once every year, the Controller and Auditor-General is required to audit and give an audit
report in respect of the accounts of the Government of the United Republic, the accounts
managed by all officers of the Government of the United Republic, the accounts of all courts of
the United Republic, and the accounts managed by the Clerk of the National Assembly.
Required:
Use the Controller and Auditor General's report on the audit of public authorities and other bodies
for the financial years 2020/2021 to 2022/2023 to identifythree public authorities with modified
opinions to:
(a)Identify the audit opinion provided and the basis for the opinionforthree years.
(b)Identifyand summarise the key findings from the report over the past three years.
(c)Highlight any recurring issues or trends observed over the three yearsand analysetheir
implications for accountability and transparency within these entities.
(d)What improvements or corrective actions have public authorities implemented over the three
years?highlight notable instances where recommendations were successfully implemented
or disregarded.