Background/History
During the pre Independence period, functions currently under the Ministry of Finance, the President’s Office, Planning and Auditor General were under one department.After Tanzania’s independence in 1961 the three public offices were separated and the Exchequer and Audit Department was formed. This was followed by enactment of the Exchequer and Audit Ordinance of 1961 Cap 439 to regulate the public finances and audit roles.The Exchequer and Audit Ordinance of 1961 was replaced by the PFA   No. 6 of 2001 (revised 2004).

Organisation Structure
The NAO is headed by the Controller and Auditor General (CAG). The CAG is assisted by the Deputy Controller and Auditor General (DCAG). Functionally NAO has five line divisions each of which is headed by Assistant Auditor General (AAG). The divisions are: Ministerial accounts, Regional and Local Authorities accounts, Ministry of Finance (Treasury) accounts, Public Corporations and Value for Money Audit. Administration and personnel matters are under the Director of Administration and Personnel (DAP). Below AAGs are Zonal Auditors who are in command of various Ministries, Regions or Sections; which themselves are under the Resident Auditors.

[ Click here to view the organization structure diagram ]

Functions
By virtue of the provisions of Article 143 of the Constitution of the United Republic of Tanzania of 1977 (revised 2000), and section 30 (1) of the Public Finance Act No. 6 of 2001 (revised 2004), the Controller and Auditor General is the appointed statutory auditor of revenue and expenditure of all ministries, departments of the government, public authorities and other bodies or authorities which receives funds from the Consolidated Fund.

He is in addition required under section 33 of the PFA 2001 (revised 2004) to carry out Performance Audit and report to the Parliament on the economy, efficiency and effectiveness in the use of public money and other resources. Under section 34 of the PFA 2001 (revised 2004) the CAG is required to advise the Government.

Core Values
In providing quality services, NAO is guided by the following core values:-

•  Objectivity
  To be an impartial entity, which offers services to our Clients in an unbiased manner. We aim to have our own resources and avoid any excessive interference in order to maintain our independence and fair status 
•  Excellence
   We are striving to produce high quality audit services based on best practices
• Integrity
  To be a corruption free organization which will observe and maintain high standards of ethical behaviour and the rule of law.
• People Focus
  We focus on our stakeholders’ needs by building a culture of good customer care services and competent work force.
•  Innovation
  To be a creative organization that constantly promotes a culture of developing and accepting new ideas from inside and outside the organization
•  Best resource utilisation
   We want to be an organisation that values and uses public resources entrusted to us in efficient, economic and effective manner