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 source143.-(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.
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Constitution of the United Republic of Tanzania, 1977 · oagmis.oag.go.tz · Retrieved 18 August 2026.
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