Controller and auditor general is the person appointed as per article 143 of constitution of united republic of Tanzania to oversee the consolidated fund.
Functions/roles of the CAG
- The CAG shall examine, inquire into and audit the accounts submitted to him as required under the Public Finance Act, Local Government Finances Act and any other written laws and perform any other functions which he is authorized to perform by or under this Act.
- In exercising his functions or inquiry, examination and audit of accounts, the CAG shall satisfy himself that
All accounts have been kept in accordance with generally accepted accounting principles as required by relevant laws.
All reasonable precautions have been taken to safeguard:
- The collection of revenue; and
- The receipt, custody, disposal, issue and proper use of public property, and that the laws, directions and instructions applicable thereto have been duly observed.
All expenditure of public monies has been properly authorized and applied to the purposes for which they were appropriated and that the laws, directions and instructions applicable thereto have been duly observed and provide an effective check of the assessment and collection of revenue; and
Economy, efficiency and effectiveness have been achieved in the use of public resources.