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This Performance Audit Report presents the audit findings, conclusions, and recommendations on the performance of the Ministry of Natural Resources and Tourism and Tanzania Tourist Board on the development and promotion of the tourism sector in the country. It covers activities on the development and promotion of tourism performed in a span of five financial years (2016/17 to 2020/21) covering both natural and manmade categories of tourism products. The audit assessed the contribution of the tourism sector to the country’s economy; adequacy of development of available key tourist products; and promotion and marketing of tourism products.