Wed, November 30, 2022

The Revolutionary Government of Zanzibar

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The Constitutional Mandate of the Controller and Auditor General are derived from the provisions of Article 112 of the Constitution of Zanzibar 1984 which stipulate that there shall be a Controller and Auditor General.  In this regard, the functions of the OCAG are governed by the provisions of the Constitution, Act No. 11 of 2003, which set up the establishment of Office of the Controller and Auditor General and the Public Finance Act no. 12 of 2016.

 Article 112 (3) of the Constitution of Zanzibar of 1984 is prescribed the mandate of the CAG as follows:-

 (a) To ensure that the use of any moneys proposed to be paid out of the Consolidated Fund of the Revolutionary Government of Zanzibar has been authorized in accordance with the law and if he is satisfied that those conditions have been properly complied with then he shall authorize payment of such moneys.

(b) To ensure that all the moneys the payment of which has been authorized for use, the issue is from the Consolidated Fund of the Revolutionary Government or moneys whose use is authorized by law enacted by the House of Representatives and that the moneys have been spent on matters related to the use of the moneys in respect of the use of that money and that the expenditure has complied with the authority given in respect of such expenditure; and

(c) At least once a year to conduct audit and give an audit reporting respect of the accounts of the Revolutionary Government of Zanzibar, the accounts managed by all officers of the Revolutionary Government of Zanzibar, the accounts of all courts in Zanzibar, the accounts of Commissions or other organs established by this Constitution and the accounts related to the House of Representatives.