AG and CAG in Groundbreaking Legal Showdown Over Alleged Embezzlement in Tanzania

By Adonis Byemelwa

In a groundbreaking legal showdown, the Office of the Controller and Auditor General (CAG) and the Office of the Attorney General (AG) face legal action over allegations of embezzlement of public funds in Tanzania.

 Lawyer Alphonce Lusako, represented by Attorney John Seka, lodged case number 16 of 2023 at the High Court of Main Registry, Dodoma, accusing the officials of violating the Constitution and the Audit Act. Despite vigorous objections from the defendants, citing legal immunity and procedural breaches, Judge Deo Nangela decisively dismissed their claims, setting the stage for a substantive trial.

The crux of the matter lies in a damning CAG report, which exposed the misallocation of billions of Tanzanian shillings earmarked for the renovation of the Mwanza Airport Terminal, bypassing requisite parliamentary approval.

 Lusako contends that this breach undermines governmental accountability and creates opportunities for financial impropriety. Drawing attention to the CAG's recommendations for enhanced budgetary oversight and meticulous project planning, Lusako stresses the constitutional obligation of the defendants to safeguard national resources and stimulate the economy responsibly.

Lusako's claims are supported by detailed revelations from the CAG report, which highlighted discrepancies in the disbursement of funds. The report indicated that in the financial year ending June 30, 2021, the Government disbursed over Sh7.69 billion to the Mwanza Region for the airport renovation.

However, these funds were not part of the approved parliamentary budget, contravening parliamentary laws, including section 47(1a) of the Budget Law No. 11 of 2015, which mandates parliamentary approval for disbursements outside the Consolidated Fund. Section 4 of the same law stipulates that authorized expenditures must align with specified purposes and limits.

The report further revealed that the Mwanza Region Secretariat received a total of Sh8.33 billion for the construction project, including funds outside the approved budget. Such unauthorized allocations, according to Lusako, not only disrupt planned activities but also create opportunities for the misuse of government funds. He insists that the defendants have failed in their constitutional and legal duties to uphold the rule of law, protect national wealth, and stimulate the economy through participatory planning.

This legal battle underscores the global imperative for governmental transparency and accountability. Nations like Norway, Sweden, and Denmark boast robust frameworks that hold public officials accountable before the law.

 Independent audit institutions in these countries ensure fiscal integrity and adherence to legal protocols, serving as exemplars of effective governance and combating corruption. Their systems underscore the critical importance of upholding the rule of law to foster public trust and ensure stability in governance.

In Tanzania, the roles of the Controller and Auditor General (CAG) and the Attorney General (AG) are pivotal in ensuring governmental transparency and accountability. The CAG is responsible for auditing government accounts and reporting any irregularities, while the AG serves as the government's legal advisor and represents it in legal matters.

Critics argue that the defendants in this case may have support from individuals repeatedly accused by the CAG in his damning reports. However, others contend that it is crucial to demonstrate the impartiality of the legal system and the adherence to the rule of law.

This case signifies a significant moment in showcasing how the law operates independently, irrespective of any external influences, and reinforces the importance of upholding legal protocols to maintain public trust and governance stability.