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This Performance Audit Report presents the audit findings, conclusions, and recommendations regarding the administration and provision of remands and prison infrastructure. The audit focused on determining whether the Ministry of Home Affairs and Tanzania Prisons Service adequately establish, administer and provide for remands and prison infrastructure and services so as to enhance the capacity of prisons infrastructure as well enhance the rights and dignity of remands and prisoners in the country. The audit covered four financial years starting from 2017/18 to 2020/21.