National Audit Office (Tanzania)

The National Audit Office (NAO) of Tanzania is an independent Parliamentary body in Tanzania which is responsible for auditing central government departments, government agencies and non-departmental public bodies.[1] The NAO also carries out value for money (VFM) audits into the administration of public policy. The office is headed by the Chief Auditor General appointed by the President of Tanzania.[2]

National Audit Office
Independent Parliamentary body overview
Preceding Independent Parliamentary body
  • Exchequer and Audit Department
JurisdictionGovernment of Tanzania
Headquarters4 Ukaguzi Road
Dodoma, Tanzania
Independent Parliamentary body executive
  • Charles Kichere, Auditor General of Tanzania



Following the transfer of the mandate of Tanganyika Territory from Germany to Great Britain after the Treaty of Versailles, the Overseas Audit Services handled all the auditing responsibilities of the colonial government. On 1 July 1961, the Exchequer and Audit Ordinance of 1961 came into effect in Tanganyika.[3] This law changed the name of the Audit Department to the Exchequer and Audit Department and changed the name of the head of the Audit Department to become the Controller and Auditor General (CAG).

Following Independence the mandate of the CAG continued under the same ordinance and continued under the interim constitution in 1962 and the new constitution in 1977. With the increased privatization drive by the government, in 2001 the Exchequer and Audit Ordinance, 1961 was repealed and replaced by the Public Finance Act, No. 6 of 2001.[4] The finance act was revised in 2008, and is the current mandate that provides the NAOT and the CAG its mandate, powers and independence.[5]

List of auditors generals of Tanzania


The following is a list of auditor generals of Tanzania since independence in 1961.[6]

# Auditor General Took office Left office Head of state
1 R.W.A. McColl 1961 1963 Julius Nyerere
2 Gordon. A. Hutchinson 1964 1969
3 Mohamed Aboud 1969 1985
1985 1995 Ali Hassan Mwinyi
4 Thomas Kiama 1996 2005 Benjamin Mkapa
5 Ludovick S. L. Utouh 2006 2014 Jakaya Kikwete
6 Mussa Juma Assad 2 December 2014[7] 2019 John Magufuli
7 Charles E. Kichere 2019 Incumbent
Samia Suluhu

See also



  1. ^ "History | National Audit office of Tanzania (NAOT)". Retrieved 22 January 2022.
  2. ^ "Prof Assad offended by 'retired CAG tag'". The Citizen. 6 October 2021. Retrieved 22 January 2022.
  3. ^ "Public Procurement Reform - The Tanzanian Experience".
  4. ^ "PUBLIC FINANCE ACT | Principal Legislation". Retrieved 22 January 2022.
  5. ^ "Parliament of Tanzania 2008" (PDF).
  6. ^ "Orodha ya CAGs | National Audit office of Tanzania (NAOT)". Retrieved 22 January 2022.
  7. ^ "Prof Assad Is New Controller and Auditor General". Tanzania Daily News.