conditions. Thus, where supervision

conditions. Thus, where supervis
ion is lax, local bureaucr
ats may use their budgetary
discretion and the force at thei
r disposal for personal gain.
Controls
The lack of effective controls also facil
itates embezzlement. In
principle, financial
control in local authorities in Tanzania
is exercised through internal and external
audits. However, both functions are weak.
In some councils, including Kilosa and
Kibaha, no internal audit units are in place.
Regarding external audits, the Auditor Ge
neral’s office is, in general, understaffed
and has limited capacity to undertake comprehensive audits in all councils
because of severe shortage of qualified a
nd trained staff, especially at the senior
professional levels. According to Se
digh and Muganda (1
999:167), the Auditor
General’s Office has been hindered by fina
ncial constraints and its inability to
attract, train or keep suitable staff since
the private sector tends to offer more
rewarding employment to prof
essionals. In spite of th
ese constraints, the number
of councils whose accounts have been audi
ted has risen recently. The audits show
that financial performance
of many councils is poor, a
nd an increasing number of
cases has been reported in recent years where the Auditor General has not
approved the councils’ accounts. Between 1993 and 1996, out of 64 councils
audited, the accounts of 33 councils (52 per
cent) were classified as poor, 12 as
average and 19 as good (Semboja, 1999).
Some cases
The combination of low wages, a non-transp
arent tax system, and
lack of controls
promotes corruption. To illustrate the
mechanisms and scope of corruption we
present below a few cases:
As noted above, most taxes are collected in the form of cash. The collector is
supposed to deliver a receipt to the taxp
ayer, a copy (counterfoil) of which is
retained for auditing. In prin
ciple, the tax collector is
required to surrender to the
office the used receipt books showing used
counterfoils and unut
ilised receipts
before receiving new ones. In practice th
is procedure is often not followed. In
Kilosa DC we found evidence that large numbers of tax receipt counterfoils were
not surrendered to the council headquarters
as required by the
financial regulations.
25
It is reasonable to assume th
at the counterfoils not returned
are used to embezzle tax
revenues. A note from the dist
rict chief executive (dated
12 March 1997) supports
this proposition. Referring
to the missing receipt books
it states cautiously: ‘... In
these circumstances, it is possible that the
revenue collected was
not submitted in the
proper office.’
26
The estimated development levy not submitt
ed in this way in
1995 corresponded to
more than 35 per cent of the council’s
actual revenues from this source. The
corresponding figure for 1996 was about 15 pe
r cent. It is not possible to estimate the
amount embezzled in this
way for other categories of
taxes such as crop cess,
livestock cess and market fees, since the recei
pts issued vary from one transaction to
the other, depending on the specific tax ite
m, rates and units. However, for 1995

ผลลัพธ์ (อังกฤษ) 2:

conditions. Thus, where Supervis
ion is LAX, local Bureaucr
May ATS use their budget
discretion and the Force at thei
R Disposal for Personal gain.
Controls
The Lack of effective Controls also Facil
Itates embezzlement. In
principle, Financial
Control in local Authorities in Tanzania
is exercised Through External and internal
audits. However, both functions are weak.
In Some councils, including Kilosa and
Kibaha, no internal Audit Units are in Place.
Regarding External audits, the Auditor Ge
Neral's Office is, in general, understaffed
and has Limited capacity to undertake Comprehensive audits in all councils.
because of a severe shortage of qualified
staff trained ND, especially at the senior
Professional levels. According to Se
Digh and Muganda (1
999: 167), the Auditor
General's Office has been hindered by Fina
Ncial constraints and its Inability to
Attract, Train or Keep Suitable staff since
the private Sector tends more to Offer
Rewarding Employment to Prof
Essionals. In spite of th
ESE constraints, the Number
of councils whose accounts have been Audi
Ted has risen recently. Show the audits
that Financial Performance
of many councils is poor, a
ND an increasing Number of
Cases has been reported in recent years where the Auditor General has not
Approved the councils' accounts. Between 1993 and 1996, out of 64 councils
Reviewed, the accounts of 33 councils (52 per
cent) were classified as poor, 12 as
average and 19 as good (Semboja, one thousand nine hundred ninety-nine).
Some Cases
The combination of low wages, a non-. transp
arent Tax System, and
Lack of Controls
promotes corruption. To illustrate the
scope of corruption Mechanisms and we
present a few Below Cases:
As noted above, in the form of Collected Most taxes are Cash. The collector is
supposed to deliver a Receipt to the Taxp
ayer, a Copy (counterfoil) of which is
retained for auditing. In prin
Ciple, the Tax collector is
required to Surrender to the
Office Receipt Books showing the used used
Counterfoils and Unut
Ilised Receipts
before receiving New Ones. Practice in th
is procedure is often not followed. In
Kilosa DC that we Evidence Found Large Numbers of Tax Receipt Counterfoils were
not surrendered to the Council Headquarters
as required by the
Financial regulations.
25
It is reasonable to assume th
at the Counterfoils not returned
are used to Embezzle Tax
revenues. A note from the dist
rict Chief Executive (dated
12 March 1997th) SUPPORTS
this Proposition. Referring
to the Missing Receipt Books
States it cautiously: '... In
these circumstances, it is possible that the
revenue Collected was
not Submitted in the
proper Office. '
26
The estimated levy not Submitt Development
ED in this Way in
the 1,995th corresponded to
more. than 35 per cent of the Council's
Actual revenues from this Source. The
corresponding figure for 1996 was 15 PE About
R cent. It is not possible to Estimate the
amount embezzled in this
Way for Other categories of
taxes such as Crop CESS,
Livestock CESS and Market fees, since the recei
pts issued Vary from one transaction to
the Other, depending on the specific Tax ite
M, Rates. and units. However, for 1995

ผลลัพธ์ (อังกฤษ) 3:

Conditions. Thus where, supervis
ion, is lax local bureaucr
ATS may use their budgetary
discretion and the force at thei
R. Disposal for personal gain.

The Controls lack of effective controls also facil
itates embezzlement. In
principle financial,,
control in local authorities in Tanzania
is exercised through internal and external
audits. However both functions, are. Weak.
In, some councilsIncluding Kilosa and
Kibaha no internal, audit units are in place.
Regarding external audits the Auditor, Ge
neral s. ' Office is in general, understaffed
and, has limited capacity to undertake comprehensive audits in all councils
because. Of severe shortage of qualified a
nd, trained staff especially at the senior
professional levels. According to Se
digh. And Muganda (1
999: 167),The Auditor
General 's Office has been hindered by fina
ncial constraints and its inability to
attract train or, keep. Suitable staff since
the private sector tends to offer more
rewarding employment to Prof
essionals. In spite of th
ESE. Constraints the, number
of councils whose accounts have been Audi
Ted has risen recently. The audits show
that financial. Performance
.Of many councils, is poor a
nd an increasing number of
cases has been reported in recent years where the Auditor General. Has not
approved the councils' accounts. Between 1993 and 1996 out of, 64 councils
audited the accounts, of 33 councils. (52 per
cent) were classified, as poor 12 as
average and 19 as good (Semboja 1999), Some cases
.
The combination of low. Wages a, non-transp
.Arent, tax system and
lack of controls
promotes corruption. To illustrate the
mechanisms and scope of corruption we.
present below a few cases:
As, noted above most taxes are collected in the form of cash. The collector is
supposed to. Deliver a receipt to the taxp
Ayer a, copy (counterfoil) of which is
retained for auditing. In prin
ciple the tax, collector. Is
.Required to surrender to the
office the used receipt books showing used


counterfoils and Unut ilised receipts before. Receiving new ones. In practice th
is procedure is often not followed. In
Kilosa DC we found evidence that large numbers. Of tax receipt counterfoils were
not surrendered to the Council headquarters
as required by the
.

financial regulations 25 It. Is reasonable to assume th
.At the counterfoils not returned
are used to embezzle tax
revenues. A note from the dist
rict Chief Executive (dated
12 March. 1997) supports
this proposition. Referring
to the missing receipt books
it states cautiously: '... In
these, circumstances. It is possible that the
revenue collected was
not submitted in the


proper office. '26 The estimated development levy. Not submitt
.Ed in this way in
1995 corresponded to
more than 35 per cent of the Council 's
actual revenues from this source. The.
corresponding figure for 1996 was about 15 PE
R cent. It is not possible to estimate the
amount embezzled in this
way. For other categories of
taxes such as, crop cess
livestock cess and, market fees since the recei
PTS issued vary from. One transaction to
the, other