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  1. Constitutions
  2. United Republic of Tanzania
  3. -(1) There shall be a Controller and Auditor-General of the United

🇹🇿 United Republic of TanzaniaConstitution

Constitution of the United Republic of Tanzania, 1977

-(1) There shall be a Controller and Auditor-General of the United

Jurisdiction
United Republic of Tanzania
Provision
143
Source language
English
Recorded status
in force
More details
Recorded status
in force

Provision text

Official source
143.-(1) There shall be a Controller and Auditor-General of the United Auditor Republic. General of the United (2) The Controller and Auditor-General shall have the responsibility over Republic the following matters: Act No.14 (a) to ensure that the use of any moneys proposed to be paid out of the of 1979 Consolidated Fund has been authorized and that the funds shall be Art.11 Act No.15 paid out in accordance with the provisions of Article 136 of this of 1984 Constitution, and where he is satisfied that those provisions shall Art.43 be duly complied with, then he shall authorize payment of such moneys; (b) to ensure that all the moneys the payment of which has been authorized to be charged on the Consolidated Fund of the Government of the Untied Republic, or the moneys the use of which has been authorized by a law enacted by Parliament and which have been spent, have been applied to the purposes connected with the use of such moneys and that such expenditure has been incurred in accordance with the authorization for such expenditure; and (c) at least once every year to audit and give an audit report in respect of the accounts of the Government of the Untied Republic, the accounts managed by all officers of the Government of the Untied Republic and the accounts of all courts of the United Republic and the accounts managed by the Clerk of the National Assembly. (3) The Controller and Auditor-General and every employee of the Government who is authorized by him shall have the right to examine books records, statements of accounts, reports and all other documents concerning any type of account referred to in subarticle (2) of this Article. (4) The Controller and Auditor-General shall submit to the President every report he makes pursuant to the provisions of subarticle (2) of this Article. Upon receipt of such report, the President shall direct the persons concerned to submit that report before the first sitting of the National Assembly which shall be held after the President has received the report and it shall have to be submitted to such sitting before the expiration of seven days from the day the sitting of the National Assembly began. If the President does not take steps of submitting such report to the National Assembly, then the Controller and Auditor-General shall submit the report to the Speaker of the National Assembly (or the Deputy Speaker if the office of the Speaker is vacant then, or if for any reason the Speaker is unable to perform the functions of his office) who shall submit the report to the National Assembly. (5) The Controller and Auditor-General shall also have responsibility of discharging other duties and functions, and shall have other various powers as shall be specified by the law concerning the accounts of the Government of the United Republic or the accounts of other public authorities or other bodies. (6) In the performance of his functions in accordance with the provisions of subarticles (2), (3) and (4) of this Article, the Controller and Auditor-General shall not be obliged to comply with the order or direction of any other person or Government Department, but the provisions of this subarticle shall not preclude a court from exercising jurisdiction to enquire into whether the Controller and Auditor-General has discharged his functions in accordance with the provisions of this Constitution or not.

Source record

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Constitution of the United Republic of Tanzania, 1977 · oagmis.oag.go.tz · Retrieved 18 August 2026.

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