2008-06-11

2008-07-25

WHEREAS the Constitution of the United Republic of Tanzania establishes the office of the Controller and Auditor-General and charges the holder with the mandate of authorizing the use of money to be paid out of the Consolidated Fund upon being satisfied that Article 136 of the Constitution has or shall be complied with, ensuring the money authorized to be charged on the Consolidated Fund or the money the use of which is authorized by law, examining how government resources have been spent for purposes connected and incurred in accordance with authorization and auditing and reporting on the accounts, financial statements and financial management of the Government Ministries, Independent Departments, Executive Agencies, Public Authorities and Other Bodies and Donor Funded Projects, Local Government Authorities, the Judiciary and the National Assembly; AND WHEREAS the discharge of the mandate of Controller and Auditor-General is intended to promote accountable democratic institutions by preventing financial malpractice, corruption, delivery of information to taxpayers about the carrying out of government policies and programmes; AND WHEREAS the effective supreme audit institution promote and enhance transparency accountability and predictability of government performance; AND WHEREAS the performance of functions and the exercise of powers of the Controller and Auditor General requires a strong institutional framework equipped with tools of modern technology, trained and skilled personnel supported by a comprehensive legal regime;