SEBASTIAN MRINDOKO, TOTAL of 3.7bn/- from 14 Tanzania Embassies is reported to be unaccounted for in expenditure anomalies revealed by the Controller and Auditor Generals (CAG) report. The Embassies are; Brussels, Rome, Beijing, Tokyo, London, Abu Dhabi, Moscow, Stockholm, Nairobi, Kampala, Addis Ababa, Kigali and Lilongwe. According to CAG annual general report for the year ended June 30, 2010, there were unclear instructions on the reporting of funds remitted by the government at the end of the year in the financial statements. The management of the Tanzania Embassy in Abu Dhabi, Saudi Arabia, did not provide evidence from the Permanent Secretary in the Ministry of excess expenditure amounting to 865.6m/-. Also the management lacked controls to ensure clearance of outstanding matters of previous years audit amounting to 72.2m/-. A total of 832.8m/-was spent by the Tanzania High Commission in London above the approved budget without seeking authority from the Permanent Secretary in the Ministry of Foreign Affairs and International Cooperation, stated the report. The government suffered a loss of 88.3m due to delays in settling the outstanding matters by the Tanzania Embassy in Moscow, Russia, amounting to 451.4m/-. The Embassy incurred expenditure of 533.2m/-above the approved budget. A whopping 434m/- monthly deductions for pension contributions from local-based staff in the Tanzania Embassy in Rome, Italy, was not remitted to the respective schemes. It is mentioned that the Tanzania Embassy in Brussels (Belgium) did not prepare monthly bank reconciliation statements for revenue, recurrent and deposit accounts for the whole financial year. Records obtained from the Ministry of Foreign Affairs and International Cooperation in Dar es Salaam show a difference of 300m/-. This is deducted from a payment of 1.32bn/- that was disbursed to the Embassy in Brussels against 1.02bn/- reflected in the embassys financial statements. Also the cash book for recurrent account was poorly recorded since most of the transactions were either omitted or wrongly recorded without being totalled and balanced properly contrary to Reg.126 (3) of the Public Finance Regulations 2001 (revised 2004). Under the circumstance, the correctness of income, expenditure and cash balance figures reported in the financial statements could not be established. The Tanzania Embassy in Beijing, China, according to the report, spent a total of 1.3bn/- against the approved budget of 1.1bn/- resulting in an over expenditure of 209.6m/-. The Embassy in Tokyo, Japan, the management should seek retrospective approval from the appropriate authority in respect of over expenditure of 282.7m/-. The Tanzania Embassy in Stockholm, Sweden, incurred unapproved expenditure of 117.8m/- which is non adherence to the Appropriation Act. Also a sum of 151.8m/- was paid by the Embassy for breach of house contract. At June 30, 2009, the embassy reported liabilities amounting to 369.7m/-. However, at the time of writing this report only arrears amounting to 129.1m/- was settled. The Tanzania embassy in Kinshasa ended with an over expenditure of 177.1m/-without neither a supplementary estimates nor approval from the Permanent Secretary, Ministry of Finance. The High Commission in Nairobi, Kenya, recorded over expenditure of 17.7m/- between the Exchequer Issues received of 1.17bn/- and net expenditure of 1.19bn/-. The Embassy spent the amount without reallocation warrant and approval from the Paymaster General. During the period under review the Tanzania Embassy in Addis Ababa, Ethiopia, spent 53,533.58 US Dollar and 38,640 Ethiopian Birr (ETB) to incur expenditures which were not stated in the approved annual budget. Tanzania High Commission in Kampala, Uganda, had deposit accounts balance of 36m/- for which details of transaction and the balance outstanding for individual account for each depositor could not be established. Also during the period under review the Tanzania High Commission in Kampala spent 77.4m/-to incur expenditures which were not stated in the approved annual budget. The Tanzania Embassy in Kigali, Rwanda, received funds amounting to 78.2m/- without approval of the National Assembly. There are unclear instructions on the reporting of funds remitted to the Tanzania High Commission, Lilongwe, Malawi, at the end of the year in the Financial Statements which resulted into non reporting of 14m/-. There were unclear instructions on the accounting of funds remitted at the end of the year in the Tanzania High Commission in Harare, Zimbabwe, for the Financial Statements which resulted into non reporting of 7.3m/-.