ISSN: 2222-6990
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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.
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