CAG findings on Tanzania's trade and revenue systems

What the CAG publishes

NAOT lists FY 2024-25 annual general reports on central government, local government authorities, development projects, public authorities and ICT systems, in its April 2026 report category ¹. It lists an Annual Performance Audit Report dated March 2026 ¹. The reports are in Swahili PDF files on the NAOT site ¹.

This guide covers findings reported in the sources below. The FY 2024-25 information systems and public authorities reports were not reviewed in full for this guide. Findings from them on individual systems appear on the TANCIS, TeSWS and GePG pages where they were confirmed ¹.

Electronic fiscal devices (EFD)

CAG Charles Kichere's performance audit on the administration of EFDs was tabled in Parliament on 16 April 2025. It found that over 88 percent of traders holding business TINs were not registered for EFDs, as reported by Jacob Mosenda of The Citizen ².

As reported by The Guardian on 17 April 2025, the audit covered 2023/24 and found extensive failure to monitor sales and stocks for compliance. It said TRA had not sufficiently identified and registered eligible EFD users, due to incomplete trader turnover data and ineffective use of available information ³. Neither report carried a TRA response ^2,3.

Revenue collection by local governments

• A CAG budget performance review tabled with the audit found 31 local government authorities collected 3.45bn/- that was not banked, which the review said suggests possible misuse of public funds ³.
• 158 local government authorities left 44.96bn/- uncollected, mainly from stall rents, business and liquor licences and plot sales ³.
• As of December 2024, 7.25bn/- of 36.26bn/- in property tax collected had not been remitted to local governments from the consolidated fund ³.
• A Treasury directive of 18 November 2024 told PO-RALG to use the 2024/25 budget to cover stalled payments ³.

ICT systems in regulators

A CAG performance audit covering 2023/24 looked at the e-Government Authority and its oversight of ICT. The CAG warned of poor management and use of ICT systems among key regulatory authorities, as reported by Jacob Mosenda of The Citizen on 22 April 2025 ⁴. The visible article text named no specific trade system and carried no official response ⁴.

Commendation for TRA in 2024/2025

TRA reported on 31 March 2026 that the CAG report for 2024/2025 showed 47.82 trillion collected against 50.29 trillion planned, an execution rate of 93.11 percent. The post did not name the currency ⁵. TRA said the CAG named it the main contributor and credited improved digital systems ⁵. The TRA post listed no adverse findings ⁵.

In January 2025, TRA Commissioner General Yusufu Mwenda said EFDs and the excise tax stamp system had significantly contributed to meeting targets, as reported by Daily News ⁷.

Cooperatives and crop marketing

Cooperative society accounts are audited at least yearly by the Cooperative Audit and Supervision Corporation (COASCO) or an approved registered auditor. Where the government has given financial help, the Minister may ask the CAG to audit a society ⁶. No CAG finding on AMCOS or cashew payments was confirmed for this guide ⁶.