Tanzania
Executive Agencies Act
Executive Agencies (Finance, Procurement and Stores) Regulations, 1999
Government Notice 77 of 1999
- Published in Tanzania Government Gazette
- Commenced on 19 March 1999
- [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.]
Part I – Preliminary provisions (regs. 1-5)
1. Citation
These Regulations may be cited as the Executive Agencies (Finance, Procurement and Stores) Regulations.2. Scope of Regulations
3. Operational principles of Executive Agencies
An Executive Agency shall—4. Discipline in financial management
Every agency shall have the duty to maintain strict financial discipline and control in conduct of its affairs.5. Financial autonomy
The scope for charging fees and commissions may vary from one agency to another depending on the current and potential customer base. Other agencies may remain partially or wholly dependent upon direct Government funding.Part II – Financial matters (regs. 6-12)
6. Financial responsibilities of the Chief Executive
7. Financial responsibilities of Head of Finance Department
8. The budget
9. Revenue budget
10. Expenditure budget
11. The master budget
12. Financial control
Part III – Revenue and expenditure (regs. 13-26)
13. Sources of revenue
The main sources of the revenue of Executive Agencies consist of the sale of goods and services, fees, commissions and royalties.14. Acknowledgement of receipt of funds
All receipts of funds will be acknowledged by official receipts.15. Recording of funds received
In accordance with accounting principles an Agency shall record all funds received, and this shall be done promptly and transparently such that an overall picture of all funds received by the Agency is known and records shall be readily available for all accounting purposes.16. Use of funds
The funds of an Executive Agency shall only be used for discharging its functions as set out in the Order establishing the Agency, its Framework Document and Strategic and Business Plans.17. Investment of surplus funds
The surplus of income over expenditure after incurring the necessary capital expenditure may be invested by an Executive Agency in facilities, equipment, bank deposits or securities which are likely to produce the best returns.18. Borrowing from banks and other institutions
19. Capital expenditure
20. Recurrent expenditure
21. Loan repayments
22. Renting of property
An Agency may rent office space for its headquarters, branches, warehouses, and residential accommodation for staff of the Agency. The rent shall be paid according to the specific rental agreements.23. Board expenses
The Ministry responsible for an Executive Agency shall meet the costs of the meetings of its Ministerial Advisory Board. The Board meet not less than twice a year but as often as the Chairman may determine.24. Fees and external services
An Agency may from time to time hire consultants, or temporary, or casual staff for specific services, projects and assignments.25. Security arrangements
26. Cash holding in offices
Part IV – Accounts and audit (regs. 27-41)
27. Maintenance of books of accounts
The reconciliation of subsidiary records with the main accounts, including the bank accounts, shall be obtained at least once in a fortnight and reconciliation statements prepared by the tenth day of the following month.28. Physical verification of cash
29. Payments arrangements
In effecting payments by Agency under these Regulations—30. Remittance of cheques
Where a cheque has been processed and signed, it shall be remitted immediately to the payee after the recipient has signed an appropriate dispatch book, cheque remittance register or in the appropriate place on the payment voucher.31. Petty cash imprest
32. Cheque payments
In order to ensure adequate control over cheque payments the procedures in Regulations 37 and 38 shall be adhered to.33. Custody of cheque books
The Head of Finance Department or any other person appointed by the Chief Executive shall be the custodian of cheque books and other accountable documents, and shall have a duty to record in a register all cheque books and accountable documents obtained from the bank or other suppliers.34. Issuance of cheques
35. Operation of bank accounts
36. Valuable documents and keys
37. Contract documents
38. Assets
An Agency shall maintain a register of fixed assets. There need be no restrictions on the freedom of an Agency to acquire or dispose of movable items such as machinery and vehicles, but land may be acquired or disposed of only with the approval of the Permanent Secretary.39. Buildings and premises
Building and premises occupied or owned by the Executive Agency must be well maintained. The Agency shall ensure that routine maintenance and repairs are done regularly.40. Furniture and other equipment
41. Preservation and disposal of records
The Chief Executive of an Agency shall ensure that all documents in the custody of the Agency are properly preserved. No accountable documents should be destroyed without authorisation by the Chief Executive before the expiration of 15 years and only after they have been audited. Obsolete accountable documents may be disposed of at any time within the written authority of the Chief Executive.Part V – Annual reports (regs. 42-44)
42. Submission of annual reports
The Chief Executive shall, within two months after the end of each financial year, submit to the Minister and the Permanent Secretary, an annual report in respect of that year containing—43. Information to be submitted by Chief Accountant
44. The Auditor's report
Part VI – Loss of cash or stores and write-offs (regs. 45-47)
45. Loss of cash or stores
For the purpose of these Regulations loss of cash includes loss of revenue, stamps, promissory notes, embossed papers and fixed fee receipts and loss of stores includes the loss of any goods belonging to an Executive Agency.46. Loss to be reported
47. Write-off
Part VII – Accounting manual and other instructions (regs. 48-49)
48. Accounting manuals
Operating manual and relevant accounting instructions in respect of accounting, technical aspects, operations, stores, and administrative activities will be issued from time to time to supplement these Regulations.49. Internal audit
Part VIII – Procurement and stores (regs. 50-57)
50. Principles of procurement
Executive Agencies shall operate according to a simplified internal system of financial, procurement and stores procedures that guarantee transparency, efficiency, cost-effectiveness, quality and promptness of delivery of public services.51. Procurement and stores
52. Obligation of management
Management must ensure that the procurement function is managed competently, responsibly and by trustworthy employees, and that staff adhere to the approved procedures.53. Justification of expenditure
54. Purchases of small value
55. Purchases of motor vehicles, machinery and other equipment
Where specifications of types of motor vehicles, machinery or equipment to be acquired have to be stipulated and where there are exclusive suppliers for the particular items or types, the relevant agents or dealers shall be approached and used. All agents and dealers must be able to offer a reasonable guarantee of quality and durability of these items. Where there are alternative suppliers, quotations shall be invited.56. Service Level Agreements
Purchase of goods or services of substantial value by Executive Agencies from third parties shall be effected through formal contracts that are prepared by legally qualified personnel. Transactions of a contractual nature between an Executive Agency and another Executive Agency or a Ministry or department of the Government shall be governed by Service Level Agreements.57. Existing contracts
Where contracts already exist on the date of the establishment of an Agency, the Agency is bound to honour those contracts.Part IX – Procurement procedures (regs. 58-61)
58. Budgetary authority for procurement
59. Purchase Requisition
60. Purchase order
61. Payment vouchers
Part X – The procurement process (regs. 62-79)
62. Purchase through quotations
63. Tenders
Tenders shall be invited in accordance with regulations in Part IV of this Chapter for the purchase of goods or services whose value exceeds the amounts prescribed in that Part.64. Evaluation criteria for quotations
65. Single quotations
A single quotation shall only be accepted where—66. Selection of supplier
67. Notification of the award and contract
68. Effecting the purchase
69. Delivery of goods
70. Examination of stores on receiving
71. Ledger records
A complete and up-to-date record of receipts and issues of stores must be maintained in a stores ledger to be kept in the stores section. This record should be posted daily and each receipt or issue must be supported by the relevant documents.72. Erasures and alterations
No erasures shall be allowed in any ledger, register, requisition note or vouchers. To correct any errors a line should be drawn through the erroneous entry and the correct entry written above it. All alterations shall be signed by the storekeeper and the recipient of the stores.73. Approval for the issue of stores
The storekeeper shall not issue stores unless the issue has been duly authorised by the senior stores official or any other official authorities by the Head of Finance Department.74. "Goods received" and "goods issued" notes
75. Performance of service
The provisions of Regulation 82 shall as far as practicable apply to the services rendered to the Agency as they apply to the provision of goods.76. Procurement contracts and Service Level Agreements
Transactions for the provision of goods and services between Executive Agencies, Government Ministries, and departments shall be effected through Service Level Agreements.Any disputes between or among parties to a Service Level Agreement are to be resolved through conciliation and arbitration as provided for in the Executive Agencies (Conciliation and Arbitration) Regulations 1.77. Inspection of stores and verification of stock
78. Stores inspection report
The report of the stores inspections carried out in accordance with Regulation 77 shall be in the form prescribed in the relevant accounting manual and shall set out the following—79. Duties and responsibilities of storekeepers
Part XI – Purchase by tender (regs. 80-89)
80. Establishment of Internal Tender Boards
81. Tendering procedures
82. Tender documents
83. Receipt of bids
Tenders shall be received by the Secretary of the Tender Board, who shall endorse on the envelope its date of arrival, and note the status of the envelope and the sealing. Any irregularities regarding the tender must be reported to the Chairman. All envelopes shall be kept under maximum security until the opening date.84. Opening of tenders
85. Evaluation of quotations and bids
The tenders received by Internal Tender Board may be submitted to an expert or special team for evaluation in accordance with the following criteria—86. Notification of award
The selected tenderer shall be notified of the award of the tender and invited for contract negotiations. The final award shall be effected by the signing of the contract.87. Invoice and payment
88. Payment voucher
89. Payment by cheque
A cheque for the amount shown on the payment voucher shall be written in the name of the supplier using permanent ink. The counterfoils of the chequebook must also be completed with the same details appearing on the cheque.History of this document
31 July 2002 this version
Consolidation
19 March 1999
Commenced