Tanzania
Tanzania Audit Corporation Act
Chapter 56
- Published in Tanzania Government Gazette
- Commenced on 2 February 1968
- [This is the version of this document at 31 July 2002.]
- [Note: This legislation has been thoroughly revised and consolidated under the supervision of the Attorney General's Office, in compliance with the Laws Revision Act No. 7 of 1994, the Revised Laws and Annual Revision Act (Chapter 356 (R.L.)), and the Interpretation of Laws and General Clauses Act No. 30 of 1972. This version is up-to-date as at 31st July 2002.]
1. Short title
This Act may be cited as the Tanzania Audit Corporation Act.2. Interpretation
In this Act, unless the context otherwise requires—"appointing authority" in relation to the chairman of the Board of Directors means the President and in relation to other members of the Board means the Minister;"Board" means the Board of Directors established under section 5;"Controller and Auditor-General" means the person holding the office of Controller and Auditor-General provided for in section 143 of the Constitution of the United Republic of Tanzania;"Corporation" means the Tanzania Audit Corporation established by section 3;"financial year" in relation to the Corporation, includes the Corporation's first accounting period, whether shorter or longer than a year, and, if the Corporation changes its accounting year, includes any accounting period, whether shorter or longer than a year, employed to give effect to the change;"Minister" means the Minister responsible for finance;"parastatal organisation" means—(a)a local government authority;(b)any body corporate established by or under any written law other than a any company registered under the Companies Act1 other than a company to which paragraph (c) applies;(c)a trade union registered under the Trade Unions Act2;(d)any company registered under the Companies Act, having not less than fifty per centum of the issued share capital of which is owned by the Government or a parastatal organisation or, where the company is limited by guarantee, a company in respect of which the amount that the Government or a parastatal organisation which is a member of such company has undertaken to contribute in the event of the company being wound up is not less than fifty per centum of the aggregate amount which all the members have undertaken to contribute; and reference in this paragraph to "parastatal organisation" includes reference to any such company;(e)any body of person, whether corporate or unincorporated, which the Minister may, by notice in the Gazette, declare to be a parastatal organisation for the purposes of this section.3. Establishment of Corporation
There is hereby established a corporation to be known as the Tanzania Audit Corporation which shall—4. Functions of the Corporation
5. President may direct special audit inspection
6. Jurisdiction of courts
Where any person is charged with an offence under this Act and is convicted of such offence by a court presided over by a resident magistrate, such court shall, notwithstanding the provisions of section 7 of the Criminal Procedure Act7, have power to pass a sentence of a fine not exceeding twenty thousand shillings or of a term of imprisonment not exceeding five years or of both such fine and imprisonment.[s. 4B]7. Management of Corporation
8. Powers of Controller and Auditor-General
9. Financial duties of the Corporation
10. Financial resources of the Corporation
The funds and resources of the Corporation shall consist of—11. Report, accounts and audit
History of this document
31 July 2002 this version
Consolidation
02 February 1968
Commenced
Documents citing this one 29
Legislation 29
- Audio-Visual Institute of Dar-es-Salaam Act
- Board of External Trade Act
- Cashewnut Board of Tanzania Act
- Centre for Agricultural Mechanisation and Rural Technology Act, 1981
- Cotton Industry Act
- Institute of Accountancy Arusha Act
- Kariakoo Market Corporation Act
- Loans and Advances Realisation Trust Act
- National Arts Council Act
- National Environment Management Act
- National Housing Corporation Act
- National Lotteries Act
- National Milling Corporation Act
- National Museum of Tanzania Act
- National Park Act
- National Productivity Council Act
- Ngorongoro Conservation Area Act
- Railways Act
- Tanzania Communications Act
- Tanzania Engineering and Manufacturing Design Organisation Act
- Tanzania Fisheries Research Institute Act
- Tanzania Harbours Authority Act
- Tanzania Industrial Research and Development Organisation Act
- Tanzania Industrial Studies and Consulting Organisation Act
- Tanzania Institute of Education Act
- Tanzania Library Services Act
- Tanzania Wildlife Research Institute Act
- Tropical Pesticides Research Institute Act
- University of Dar-es-Salaam Act