INSTITUTE OF ACCOUNTANCY ARUSHA

GROUP ASSIGNMENT

PROGRAM : BAF II

MODULE : AUDITING

MODULE CODE : AFU 07422

FACILITATOR : MPOCHOLWA (Ms. UPENDO)

SEMESTER : II

ACADEMIC YEAR : 2024/2025

GROUP NO. : 26

GROUP MEMBERS

S/N NAMES REG. NUMBER SIGN

1 LEVES CHARLES HUMBIYE BAF-01-0229-2023

2 JOYCE GODFREY LAMECK BAF-01-0064-2023

3 NGASHARIA ABAS RAJABU BAF-01-0250-2023

4 JOSEPHINE CYRIACUS MSHUMBUSI BAF-01-0263-2023

5 JOYCE EMMANUEL MWAMBILA BAF-01-0249-2023

6 HAJIRI NDIRA MSANA BAF-01-0254-2023

7 DARUSHI M. SENI BAF-01-0274-2023

8 BERTHA MASANJA SALU BAF-01-0105-2023

9 IRENE R. MWIGONJA BAF-01-0277-2023

10 JACKLINE ANDREW DIRISHA BAF-01-0224-2023

Influence of Auditing on Public Service Quality (Kilindi District Council)

I. Improved Financial Management and Resource Allocation

Auditing led to better financial management by identifying inefficiencies and recommending optimal
resource allocation, directly impacting service delivery.
Examples from Report:
Audit report of financial information of the 2021/2022 for Kilindi District Council noted significant
unspent funds allocated for the construction of health dispensaries, amounting to TZS 500 million, due
to procurement delays."
Following this audit finding, the 2022/2023 financial report shows an accelerated expenditure of TZS
450 million towards health infrastructure projects, and the Notes to the Financial Statements reveal that
two new dispensaries were
completed in the year, directly improving access to healthcare for residents in specific wards." This
shows how auditing pushed for better resource utilization

II. Enhanced Accountability and Transparency

Audits hold management accountable for the utilization of public funds and promote transparency,
which in turn builds public trust and encourages efficient service delivery.

Examples from Report:

The Auditor General's report Based on kilindi district council for financial year 2021/2022 highlighted
discrepancies in the recording of revenue from market levies, suggesting inadequate internal controls

In the audit report based on financial year 2022/2023 indicates the implementation of new digital
revenue collection systems and regular reconciliation, leading to a 15% increase in collected market
levies from TZS 200 million in 2021/2022 to TZS 230 million in 2022/2023. These increased revenues
were then allocated to maintenance of feeder roads, as detailed in the infrastructure budget."

This demonstrates how audit-driven transparency improved fund availability for services.

III. Detection and Prevention of Fraud and Mismanagement

Examples from Report:

The audit report based on financial year The 2021/2022 identified irregular payments to a ghost vendor
(unexisiting vendor) for sanitation services, amounting to TZS30million."

The audit report based on financial year of 2022/2023 notes on subsequent events or management's
response indicate that the funds were recovered, and new stringent vendor verification procedures
were put in place. This directly ensured that the TZS 30 million was available for actual sanitation
projects, preventing a reduction in waste collection services for the community."

IV. It led to compliance with laws and regulation,

Audit ensure that the council or any other authority adhere to ball relevant laws and policies, which are
crucial according to the professional codes of conduct

Justification from the Audit report

2021/2022 Audit report, Audit find omission of adherence of laws and regulations of public procurement
during tender process for school furniture, leading to overpricing of 25millions compered to the market
rate.

2022/2023 Audit report, the 2022/2023 report show laws and regulations of public procurement being
strictly followed leading to the competitive bidding of tenders’ results to better quality of furniture
acquired to an equivalent budget. This directly improved the learning environment for students.

V. It led to improvement of public service delivery.

Audit going beyond by identifying issues to the particular organization particularly in the provision of
services simply because Auditing purposely to make assessment about future operation of such
organization.

Justification from the Audit report

2021/2022 Audit report, Audit find that Assets for water point were not registered leading to insufficient
water supply to the most areas in Kilindi district, because some water points are non-functional.
2022/2023 Audit report, the 2022/2023 Audit report show that the council established a comprehensive
Assets register for water infrastructure about 20% reduction in non-functional water point. Enhanced to
clean water in some area within Kilindi district.
References

council, K. d. (2022). Published Financial Report For the Financial Year 2021/2022. Kilindi district .

District, K. (2023). Published Fiancial Report For the Financial Year 2022/2023. Kilindi District Council.