National Audit Office of Tanzania
NAOT
Summary
The National Audit Office of Tanzania (NAOT) is the supreme audit institution of mainland Tanzania, constitutionally mandated under Article 143 of the 1977 Constitution and governed by the Public Audit Act No. 11 of 2008. The Controller and Auditor-General (CAG) is appointed by the President for a five-year renewable term and may only be removed before the end of term for incapacity or misconduct. NAOT conducts regularity (financial), performance, forensic, and IT audits across the full range of public bodies. Annual audit reports are submitted to the President and laid before the National Assembly, with the Public Accounts Committee providing legislative scrutiny. Zanzibar maintains a separate audit institution (Office of the Controller and Auditor General of Zanzibar) reflecting Tanzania's union structure.
Independence Scorecard
| Appointment | Executive appointment |
|---|---|
| Term length | 5 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Public Audit Act, 2008 (Act No. 11 of 2008); Constitution of the United Republic of Tanzania, 1977 (as amended), Article 143
- Citation
- Act No. 11 of 2008; Art. 143 Const. 1977
- Full text
- Full text of law →
Jurisdiction scope
All central government ministries, departments, agencies, regional administrations, local government authorities, public corporations, and any institution receiving government funds in mainland Tanzania (excludes Zanzibar, which has a separate SAI)