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HOAP Tanzania PRBS 2004-05. Review of Progress and Emerging Conclusions 9 June 2006 – Dar es Salaam. HOAP Tanzania PRBS 2004-05. Two aspects to the audit: Financial matters Procurement. HOAP Tanzania PRBS 2004-05. Key Findings - Financial Audit: Financial reporting Audit Report

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Hoap tanzania prbs 2004 05

HOAP Tanzania PRBS 2004-05

Review of Progress and Emerging Conclusions

9 June 2006 – Dar es Salaam


Hoap tanzania prbs 2004 051

HOAP Tanzania PRBS 2004-05

Two aspects to the audit:

Financial matters

Procurement


Hoap tanzania prbs 2004 052

HOAP Tanzania PRBS 2004-05

Key Findings - Financial Audit:

Financial reporting

Audit Report

Monitoring

Findings and Observations


Hoap tanzania prbs 2004 053

HOAP Tanzania PRBS 2004-05

Findings - Financial Audit


Hoap tanzania prbs 2004 054

HOAP Tanzania PRBS 2004-05

Financial Reporting key findings:

clear audit trail for donor payments to Govt Tanzania

annual accounts are prepared promptly

2004-05 not fully compliant with cash-based IPSAS


Hoap tanzania prbs 2004 055

HOAP Tanzania PRBS 2004-05

OAG Audit key findings(1):

audit undertaken promptly

audit opinion on each Vote supported by Auditor General's Report

AG audit not fully compliant with INTOSAI standards


Hoap tanzania prbs 2004 056

HOAP Tanzania PRBS 2004-05

OAG Audit key findings(2):

opinions:

34% unqualified

63% qualified

3% adverse opinion.

What action is being taken to remove these qualifications?


Hoap tanzania prbs 2004 057

HOAP Tanzania PRBS 2004-05

OAG Audit key findings(3):

summarised AG Report for Parliament draws out main issues

PAC takes evidence on AG reports


Hoap tanzania prbs 2004 058

HOAP Tanzania PRBS 2004-05

PRBS Monitoring Key Findings:

mid-year and full-year monitoring

monitoring by joint teams from donors (not just BRBS) and Govt of Tanzania

overall conclusions drawn

action plans preapred


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HOAP Tanzania PRBS 2004-05

Observations on Financial Audit


Hoap tanzania prbs 2004 0510

HOAP Tanzania PRBS 2004-05

Financial Reporting – Observations (1)

The system of cash budgeting and accounting includes items of “commitment” which are not cash expenditures;

200 page accounts obscure accountability

Significant under- and over-spends against budget


Hoap tanzania prbs 2004 0511

HOAP Tanzania PRBS 2004-05

Financial Reporting – Observations (2)

Fraud and corruption estimated by the World Bank at 20% of Govt spending = US$300 m a year

AG Report identifies US$35m of irregular payments (plus US$70m “unvouched”)

Denial of risk of fraud.


Hoap tanzania prbs 2004 0512

HOAP Tanzania PRBS 2004-05

OAG Audit – Observations (1)

Auditor General identifies four key weaknesses in Public Expenditure:

Fraud

Corruption

Conflicts of Interest

Non-compliance with law

How are these being addressed?


Hoap tanzania prbs 2004 0513

HOAP Tanzania PRBS 2004-05

OAG Audit – Observations (2)

PEFAR recognises weaknesses in OAG capacity and working methodologies

Audit opinions are not fully compliant with International Standards.

No qualifications due to the four high level matters

Possible qualification from failure to apply IPSAS fully

Some items included as errors are technical, or due to timing differences.


Hoap tanzania prbs 2004 0514

HOAP Tanzania PRBS 2004-05

Monitoring - Observations

Data holes – for example in poverty monitoring – not well aligned to MDG reporting in 2010 & 2015

PAF changed between 2004-05 and now moving towards MKUKUTA – not consistent year-on-year