The statutory duties and responsibilities of the controller and auditor general are given under article $143$ of the constitution of United Republic of Tanzania of $1977$ and in section $10(1)$ of the public audit act cap $418.$ The controller and auditor general shall on behalf of the National assembly examine, inquire into and audit the account submited to him as required under the public finance act, the local government finances act and any other written laws, and perform any other function which he is authorized to perform by or udeunder this act. At least once every year, the controller and the auditor general is required to audit and give the auditing report in reapecrespect of the accounts of the Government of the united Republic, the accounts managed by all officers of the Government of United Republic, The accounts of all courts of the United Republic, and the accounts managed to the clerk of the Nation Assembly.

Required:

Use the controller and auditors general report on the audit of public authorities and other bodies for the financial year $2020/2021$ to $2022/2023$ to identify three public authorities with modified opinion to:

$($a$)$ Identify the audit opinion identified and the basis for the opinion for three years.

$($b$)$Identify and summarise the key findings for the report for the past three years.

$($c$)$ Highlight any recurring issues or trends observed over the three years and analyse their implication for accountabilities and transparency within these entities.

$($d$)$ What improvement or corrective action have public authorities implemented over the three years? highlight notable instances where recommendation were successful implemented or disregarded.