This study was to find out the level or extent of the safeguard and appropriate management of the tangible non-current assets in Public or Government Institutions in Tanzania. This objective aimed at facilitating the determination of the relationship existing between the level or extent of the safeguard and management of the non-current assets in these institutions and the level of effectiveness, efficiency and strength of the relevant Internal Control Systems in these institutions. The sample used in this study was the Ministry in the Tanzania Government (Ministry of Infrastructure Development) and the study also directed its attention to different Departments, Institutions and Agencies (Surface and Maritime Transport Authority-SUMATRA, and The National Institute of Transport) as the organs of the ministry, as well as at the Ministry Headquarters. The selection of the ministry followed the purposive sampling technique or procedure while the sampling technique for the organs under it followed the random sampling procedures. Various methods of analysis were employed in this study; these included statistical methods like frequency tables, charts, percentages, tables etc. The analysis established and concluded that: the situation shows unfavorable or unsatisfactory opinions or responses to the study/research question.
Brian, W. (2000). Dissertation Skills for Business and Management Students. London: Cassell Wellington House.
Internal Control Systems (ICSs). (2007). Accessed on 20th August 2007 from http://oacr.ufl.edu/internal%220control.htm.
Internal Controls. (2007). Accessed on 20th August 2007 from http://www.ksu.edu/interna/audit/intcountr.html.
Sekaran, U. (2006). Research Methods for Business: A Skill Building Approach. 4th Ed. New York: John Wiley & Sons Inc.
Texas Education Agency (TEA). (2006). Fixed Assets. Accessed on 20th August 2007 from Http://www.window.state.tx.us/tpr/tspr/elpaso/chaptbl.htm .
United States General Accounting Office (GAO). (1999). Standards for Internal Control in the Federal Government. New York: GAO Press.
Copyright: © 2011 The Author(s)
Published by Knowledge Words Publications (www.kwpublications.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode
