Tanzania
Tanzania Audit Corporation Act
Chapter 56
- Published in Tanzania Government Gazette
- Commenced on 2 February 1968
- [This is the version of this document as it was at 31 July 2002 to 29 April 2004.]
- [Note: This legislation was revised and consolidated as at 31 July 2002 and 30 November 2019 by 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. All subsequent amendments have been researched and applied by Laws.Africa for TANZLII.]
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
30 April 2004 amendment not yet applied
31 July 2002 this version
Consolidation
02 February 1968
Commenced
Documents citing this one 48
Act 43
1. | Companies Act | 1011 citations |
2. | National Parks Act | 207 citations |
3. | Tanzania Communications Act | 24 citations |
4. | Loans and Advances Realisation Trust Act | 18 citations |
5. | National Housing Corporation Act | 16 citations |
6. | Tanzania Harbours Authority Act | 16 citations |
7. | Tanzania Railways Corporation Act | 13 citations |
8. | Tanzania Commission for Science and Technology Act | 10 citations |
9. | Ngorongoro Conservation Area Act | 6 citations |
10. | Tanzania Central Freight Bureau Act | 6 citations |
Gazette 4
Government Notice 1
1. | Tanzania Audit Corporation (Assumption of Audit Responsibilities) (AGIP (Tanzania) Limited) Order, 1974 |
Subsidiary legislation
Title
|
|
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Tanzania Audit Corporation (Assumption of Audit Responsibilities) (B.P. (Tanzania) Limited) Order, 1986 | Government Notice 663 of 1986 |
Tanzania Audit Corporation (Assumption of Audit Responsibilities) (AGIP (Tanzania) Limited) Order, 1974 | Government Notice 134 of 1974 |