Lusako

Lusako

The disbursement of TZS 7,697,217,708.00 was made through lawful budget reallocation within the ambit of the appropriated budget, supported by an Appropriation Act and proper warrants. No evidence established a breach of constitutional or statutory procedures. The Controller & Auditor General and Attorney General acted within their mandates. Audit queries were subsequently clarified and closed. No violation of Articles 136, 137, 143 of the Constitution or Section 47(1)(a) of the Budget Act, 2014 occurred.

Citation
Lusako
Parties
Petitioner: Alphonce Lusako; 1st Respondent: The Controller & Auditor General; 2nd Respondent: The Attorney General
Court
TANZLII
Jurisdiction
Tanzania
Judgment Date
1 January 2023
Procedural Posture
Constitutional Petition / Final Judgment
Outcome
petition dismissed
Legal Topics
Appropriation of Public Funds, Budget Reallocation, Judicial Review, Constitutional Breach, Audit Powers
Source Language
English
Constitutional Law Public Finance Law Appropriation of Public Funds Budget Reallocation Judicial Review Constitutional Breach Audit Powers

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Parties

Alphonce Lusako

Petitioner

The Controller & Auditor General

1st Respondent

The Attorney General

2nd Respondent

Procedural Posture

Constitutional Petition / Final Judgment

Legal Issues

  1. 1 Whether the disbursement of TZS 7,697,217,708.00 from the Consolidated Fund to Mwanza Regional Secretariat breached constitutional and statutory procedures
  2. 2 Whether the Controller & Auditor General and Attorney General failed in their constitutional duties regarding the disbursement
  3. 3 Whether the actions constituted violations of Article 136, 137, 143 of the Constitution and Section 47(1)(a) of the Budget Act, 2014

Ratio Decidendi

The disbursement of TZS 7,697,217,708.00 was made through lawful budget reallocation within the ambit of the appropriated budget, supported by an Appropriation Act and proper warrants. No evidence established a breach of constitutional or statutory procedures. The Controller & Auditor General and Attorney General acted within their mandates. Audit queries were subsequently clarified and closed. No violation of Articles 136, 137, 143 of the Constitution or Section 47(1)(a) of the Budget Act, 2014 occurred.

Court Disposition

petition dismissed

Orders

  • Petition dismissed in its entirety
  • Each party to bear its own costs