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2007 Assessment

Tanzania: Integrity Indicators Scorecard

Tanzania: Integrity Scorecard Report > Sub-Category: Supreme Audit Institution
Indicators		Score
55	In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?	100
56	Is the supreme audit institution effective?	59
57	Can citizens access reports of the supreme audit institution?	100

Indicator and sub-Indicator Details

In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?

55: In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?

Score:

YES

Comments:

References: Public Finance Act 2001 Section 26

Is the supreme audit institution effective?

56a: In law, the supreme audit institution is protected from political interference.

Score:

YES

Comments: The independence is limited, however. The controller and auditor general is appointed by the president, and the budget is determined by the executive.

References: The Constitution of the United Republic of Tanzania 1977 Article 143(6)

56b: In practice, the head of the audit agency is protected from removal without relevant justification.

Score:

100

Comments: To date, no incumbents have been removed.

References: Brian Cooksey Sept. 20, 2007 Dar es Salaam, Tanzania

56c: In practice, the audit agency has a professional, full-time staff.

Score:

100

Comments:

References: Helen Tilley Public Financial Management Performance Report draft Prepared for the European Commission and the government of Tanzania Oct. 2, 2007

Interviews with senior staff of the National Audit Office Dar es Salaam, Tanzania 2005-2006

56d: In practice, audit agency appointments support the independence of the agency.

Score:

100

Comments:

References: Interviews with National Audit Office staff and academics

56e: In practice, the audit agency receives regular funding.

Score:

100

Comments:

References: Helen Tilley Public Financial Management Performance Report draft Prepared for the European Commission and the government of Tanzania Oct. 2, 2007

56f: In practice, the audit agency makes regular public reports.

Score:

100

Comments:

References: Helen Tilley Public Financial Management Performance Report draft Prepared for the European Commission and the government of Tanzania Oct. 2, 2007

Peer Review Comments: This year was an exception because the auditor general beat the deadline to present his findings for discussion in parliament for the first time!

56g: In practice, the government acts on the findings of the audit agency.

Score:

100

Comments:

References: Helen Tilley Public Financial Management Performance Report draft Prepared for the European Commission and the government of Tanzania Oct. 2, 2007

Researcher's own observations

Peer Review Comments: Although past governments have treated audit findings as internal documents, rarely was any action taken. However, this year, President Jakaya Kikwete set new standards by ordering all the executive arms of his government to review the findings and discuss them so they could act on any shortcomings before the next exercise. The public has yet to see any action taken against those implicated in cases of financial embezzlement. However, warnings about the prospects of such action, as well as a promise by the head of state to give the audit office more legal powers to prosecute, have increased public confidence.

56h: In practice, the audit agency is able to initiate its own investigations.

Score:

100

Comments:

References: Interview with members of Parliament, staff of the National Audit Office and academics

Can citizens access reports of the supreme audit institution?

57a: In law, citizens can access reports of the audit agency.

Score:

YES

Comments: Recent reports freely available on the National Audit Office's Web site: [ LINK ]

Reports back to 1999 available at http:// www.repoa.or.tz/tgn

References: [ LINK ]

57b: In practice, citizens can access audit reports within a reasonable time period.

Score:

100

Comments:

References: [ LINK ]

57c: In practice, citizens can access the audit reports at a reasonable cost.

Score:

100

Comments: Hard copies also freely available from National Audit Office, although copies might not always be available for everyone.

References: [ LINK ]