Dar es Salaam. While the Controller and Auditor General (CAG), Mr Charles Kichere, has identified gaps and issued recommendations in the 2024/25 audit reports, he has also highlighted poor implementation of recommendations made in previous years, with some remaining unaddressed for up to 19 years.
The CAG report tabled in Parliament on Friday, April 10, 2026, shows that out of 10,391 recommendations issued to 225 public entities and institutions, only 35 percent have been fully implemented, while 47 percent are still in progress.
“Sixteen percent have not been implemented or have recurred, and 2 percent are obsolete,” the report states.
He noted that this leaves 63 percent of recommendations incomplete, reflecting delays in corrective actions and weak accountability discipline within public institutions.
CAG Kichere said some institutions have left recommendations unaddressed for more than 17 years, including the Export Processing Zones Authority (EPZA), the Marine Parks and Reserves Unit, the Tanzania Cashew Board, the Tanzania Shipping Company (Tashico), and the National Examinations Council of Tanzania (Necta).
Within these institutions, challenges such as asset ownership, unpaid debts, uncollected revenue, and weaknesses in internal control systems have continued to recur without permanent solutions.
Despite this, the report shows that out of 225 audit opinions issued, 221—equivalent to 98 percent, were unqualified, three were qualified, and one institution received a disclaimer of opinion.
Institutions that received qualified opinions include the Tanzania Cashew Board, Keko Pharmaceutical Industries, and the Tanzania Tea Board, while the Kyela–Kasumulu Water Supply and Sanitation Authority received no audit opinion.
However, the CAG warned that clean audit opinions are not a direct measure of good performance, noting the existence of weaknesses in governance, procurement, revenue management, and internal control systems.
At the same time, the CAG noted in the Central Government audit report that some audit queries and related recommendations from previous years have remained unresolved for extended periods, with some persisting for up to 19 years, reflecting weaknesses in follow-up systems and delays in implementing corrective measures.
He further observed that where such weaknesses persist despite changes in accounting officers, management teams, or institutional leadership, the deficiencies are institutional rather than individual, pointing to systemic control challenges rather than isolated administrative shortcomings.
CAG Kichere said that at the Tanzania Revenue Authority (TRA), Sh17.8 million arising from dishonoured collection cheques has remained outstanding for 19 years (since 2006/07), pending approval from the Accountant General.
Similarly, Sh50.6 million relating to imported goods remains unresolved for 19 years (since 2006/07), pending completion of procedures and documentation required for write-off in the financial statements.
For the 2008/09 financial year, Sh7.24 billion in tax arrears remains unpaid after 17 years.
For 2010/11, Sh1.25 billion in tax arrears and Sh281.99 million in assessed taxes are still under verification or appeal after 15 years, with management required to provide supporting evidence and resolve disputes before the Tax Revenue Appeals Board.
Likewise, in the Immigration Department (Vote 93, 2007/08), Sh40.84 million in unbanked revenue has remained unresolved for 18 years, with management awaiting Treasury approval to write it off as a bad debt following the death of the responsible officer in 2011.
“I recommend that the government, through the Accountant General and relevant accounting officers, establish a structured mechanism for implementing the Controller and Auditor General’s recommendations and the directives of the Public Accounts Committee (PAC) in order to strengthen follow-up on audit recommendations and ensure timely implementation of audit queries and PAC directives,” the CAG stated.
