Huduma Zetu

Ukaguzi wa Ufanisi

Kifungu cha 28 cha Sheria ya Ukaguzi wa Umma Na. 11 ya Mwaka 2008 kinampa mamlaka Mdhibiti na Mkaguzi Mkuu wa Hesabu za Serikali kufanya Ukaguzi wa Ufanisi au wa Thamani ya Fedha kwa lengo la kufahamu iwapo kuna uwekevu, tija na ufanisi katika matumizi ya rasilimali za umma katika Wizara, Idara, Mamlaka za Serikali za Mitaa, Mashirika ya Umma na Taasisi nyinginezo.

Kulingana na Kanuni za Ukaguzi wa Ufanisi kama zinavyotajwa katika Kifungu cha 300 cha Kanuni za Kimataifa za Taasisi Kuu za Ukaguzi wa Hesabu, Ukaguzi wa Ufanisi ni tathmini huru, isiyoegemea upande wowote inayoangalia iwapo shughuli za serikali, mifumo, utendaji, programu, shughuli au mashirika yake yanafanya kazi kwa kuzingatia kanuni za uwekevu, tija na ufanisi na iwapo kuna uwezekano wa kuwa na maboresho zaidi.

Ukaguzi wa Kiuchunguzi

Ni ukaguzi unaolenga kuzuia na kugundua makosa, kama vile udanganyifu, ubadhirifu na rushwa kwa kutumia wa ujuzi wa ukaguzi kwa hali ambazo zina mwelekeo wa kisheria/kwa matumizi katika mahakama.

Regularity Audit

Sect. 26 of the Public Audit Act No. 11 of 2008 requires the Controller and Auditor General (CAG) to conduct regularity audit which include evaluation and examination of financial statements and the underlying records; internal control systems and other checks; public procurement procedures and process; compliance with applicable laws, regulations and policies; and any other matter as CAG may consider necessary. Regularity audit comprises financial and compliance audit.

As required by Article 143 (1) (c) of the Constitution of the United Republic of Tanzania of 1977 (as amended from time to time), CAG audits the financial statements of all Ministries, Departments and Agencies; Local Government Authorities; Funds and Programmes; Public Authorities and Other Bodies; Development Projects; the National Assembly; Courts; and Political parties.

Ukaguzi Maalum

Ni ukaguzi wenye mawanda maalumu ambao huangalia tu eneo fulani la shughuli za Taasisi.

Financial Audit

In Tanzania, entities prepare financial statements in accordance with financial reporting frameworks stipulated in various legislations including the Public Finance Act, the Local Government Finances Act and the Companies Act. These legislations require Public Sector Entities to prepare and submit the financial statements to CAG within a period of three months from the last date of the financial year (i.e. not later that 30th September of every year).

CAG evaluates and expresses an independent audit opinion as to whether the financial statements are presented fairly in all material respects in accordance with the applicable financial reporting framework. In conducting the audits, CAG is guided by the International Standards of Supreme Audit Institutions (ISSAIs) issued by INTOSAI.

Compliance Audit

This audit focus on assessing compliance with the legal and regulatory requirements of the laws, regulations, established codes or norms, and agreed-upon terms that a public sector entity is expected to comply with in the execution of its roles and responsibilities. In compliance audit, CAG identifies subject matters that the audit will address, for example the entity’s compliance with Public procurements laws and regulations, adherence to environmental laws or compliance with staff’s codes of conduct.

Audit reports issued by CAG on regularity audit

The results of regularity audit are communicated through various reports as explained below:

  • Management letters which communicates audit findings and recommendations to the management of the audited entities;
  • Audit reports on financial statements which communicates the ‘Audit Opinions’ on the audited financial statements of the audited entities; and
  • Annual General Audit Reports which consolidate key audit findings from management letters of different audited entities and general recommendations addressed to the Government as a whole.

Information Systems Audit

Information Systems Audit also is the process of deriving assurance on whether the development, implementation, support and maintenance of information systems meets business goals, safeguards information assets and maintains data integrity. The GAG examines the implementation of IT systems and IT controls to ensure that the systems meet the government entities’ business needs without compromising security, privacy, cost, integrity of data, availability of data and other critical business elements.

Audit reports issued by CAG on Information Systems Audit

The results of Information Systems Audit are communicated through various reports as explained below:

  • Management letters which communicates audit findings and recommendations to the management of the audited entities;
  • Annual General Audit Reports which consolidate key audit findings from management letters of different audited entities and general recommendations addressing to the Government as a whole.