LAPF hatarini kuwatosa wanachama

[APMS]

mkuu umesahau dharau za watumishi wake.

 

[manning]

Ndugu yangu Mlugulu,

Wala sio minyukano ya staff, ni ukweli ulio wazi kwamba hawa jamaa wa LAPF wamekuwa wababaishaji sana. Yaani hawana lolote la maana.

Subiri uone kama wale jamaa zao watalipwa mapema, ungekuwa unalinganisha na wengine, hasa PSPF, ungeamini.

PSPF wanawahi kulipa, wanatoa mikopo, ofcourse kupitia benki, kwa wanachama wao.

Kikubwa umeona wanavyowaandaa wanachama wao kwa semina na ushauri kabla ya kustaafu na kupata mapene. Khalghabhaho

Wewe huwezi kulinganisha mzoga wa PSPF na LAPF angalia mwenyewe hapa:-
PUBLIC SERVICE PENSIONS FUND
62
AUDIT REPORT ON THE FINANCIAL STATEMENTS
To:
Mr. George D. Yambesi
Chairman to the Board of Trustees
Public Service Pensions Fund
13thFloor, Golden Jubilee Towers, Front Tower
Ohio Street
P.O. Box 4843
Dar es Salaam
RE: REPORT OF THE CONTROLLER AND AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF PUBLIC SERVICE
PENSIONS FUND FOR THE YEAR ENDED 30 JUNE 2015
Introduction
I have audited the accompanying financial statements of
the Public Service Pensions
Fund (PSPF) which comprise the Statement of Net Assets
available for benefits as at
30 June 2015, Statement of Changes in Net Assets available
for benefits, and
Statement of Cash Flows for the year then ended, and a
summary of
significant
accounting policies and other explanatory notes set out from
pages 68 to 145 of the report.
Trustees’ Responsibility for the financial statement
The Board of Trustees of Public Service Pensions Fund are
responsible for the preparation and fair presentation of the
financial statements in accordance with International
Financial Reporting Standards (IFRS). This responsibility
includes designing, implementing and maintaining internal
control relevant to the preparation and fair presentation of
financial statements that are free from material
misstatement, whether due to fraud or error, selecting and
applying appropriate accounting policies and making
accounting estimates that are reasonable in the
circumstances.
Responsibilities of the Controller and Auditor General
My responsibility as an auditor is to express an independent
opinion on the financial
statements based on the audit. The audit conducted in
accordance with International
Standards on Auditing (ISA) and such other audit procedures
I con sidered necessary in
the circumstances. These standards require that I comply
with ethical requirements
and plan and perform the audit to obtain reasonable
assurance whether the financial
statements are free from material misstatement.
An audit involves performing procedures to obtain audit
evidence about the amounts
and disclosures in the financial statements.
The procedures selected depend on the auditor’s judgment,
including the assessment of the risks of material
misstatement of the financial statements, whether due to
fraud or error.
In making the risk assessments, I considered the internal
control relevant to the Fund’s preparation and fair
presentation of the financial statements in order to design
audit procedures that are appropriate in the circumstances,
but not for the purpose of expressing an opinion on the
effectiveness of the Fund’s internal control. An audit also
includes evaluating
the appropriateness of accounting policies used and the
reasonableness of accounting
estimates made by management, as well as evaluating the
overall presentation of the
financial statements.
Responsibilities of the Controller and Auditor General
(continues)
In addition, Sect 10(2) of the Public Audit Act of 2008
requires me to satisfy myself
that the financial statements have been prepared in
accordance with the appropriate
accounting standards and that; reasonable precautions have
been taken to safeguard
the collection of revenue, receipt, custody, disposal, issue
and proper use of public
property, and that the law, directions and instructions
applicable thereto have been
duly observed, expenditures of public monies have been
properly authorized.
Furthermore, Sect. 48(3) of the Public Procurement Act No.
7 of 2011 and Public Procurement (Goods, Works, Non-
consultant service and Disposal of Public Assets by Tender)
Regulation of 2013 require me to state in my annual audit
report whether or not auditee has complied with the
provisions of the Law and its Regulations. I believe that the
audit evidence I have obtained is sufficient and appropriate
to provide a basis for my audit opinion.
Unqualified Opinion
In my opinion, the financial statements present fairly, in all
material respects, the Net Assets available for benefits of
Public Service Pension Fund as at 30 June 2015 and its
Changes in Net Assets Available for benefits and Cash flows
for the year then ended in accord the International Financial
Reporting Standards and in compliance with the Public
Service Retirement Benefit Act No. 2 of 1999.
Emphasis of matter
Without qualifying my opinion, I draw attention to the
following matters:
Actuarial valuation
Based on Actuarial Valuation carried out in 2014, the Fund had
an actuarial deficit of TZS 11.15 trillion as at 30 June 2014
this valuation was carried out by an independent firm of
Actuaries the financial position of the Fund has deteriorated
since the previous actuarial valuation which was carried out in
2010 the Fund had a deficit of TZS 6.45trillion. For details
please refer to Note 7 to the financial statements.
Take: Tumeambiwa No research no right to
speak. Sasa kwa nini nihangaike kufanya
research na wakati ziliishafanyika.

 

[Slainquick]

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