An Analysis of the Law Governing Enforceability of the Reports of the Controller and Auditor General in Tanzania

Abstract Auditing public entities is crucial in ensuring that accountability, and transparency in the management of public resources. The paper examines whether there are any weaknesses in the laws weakening the implementation and enforceability of the CAG ’s Reports in Tanzania. The findings indicate that the Government of Tanzania has consistently demonstrated a lack of effectiveness in implementing the reports given by CAG , leading to repeated mismanagement of public monies and other resources inside public entities. It is submitted that the amendment of the law regulating the functioning of the CAG is inevitable in order to enhance the enforcement of the Controller and Auditor General ‘s Reports. This paper argues that if the Annual General Report on the audit of Public Authorities, which highlights inefficiencies in the management of public institutions as reported by the Controller and Auditor General, is not implemented and enforced, the audit reports remain meaningless.