THE UNITED REPUBLIC OF TANZANIA A NATIONAL AUDIT OFFICE REPORT OF THE CONTROLLER AND AUDITOR GENERAL ON THE FINANCIAL STATEMENTS AND COMPLIANCE AUDIT OF MINISTRY OF WATER FOR SECOND WATER SECTOR SUPPORT PROJECT (WSSP II) FOR THE FINANCIAL YEAR ENDED 30 JUNE 2021 e Controller and Auditor General, National Audit Office, Audit House, 4 Ukaguzi Road, P.O. Box 950, 41101 Tambukareli, Dodoma, Tanzania. Tel: 255 (026) 2161200, . Fax: 255 (026) 2117527, E-mail: ocag@nao.go.tz Website: www.nao.go.tz December, 2021 AR/ CG/MoW/WSDP/2020/21 Mandate The statutory mandate and responsibilities of the Controller and Auditor-General are provided for under Article 143 of the Constitution of the United Republic of Tanzania, 1977 and in Section 10 (1) of the Public Audit Act, Cap 418 (R.E 2021). . Vision A credible and modern Supreme Audit institution with high-quality audit services for enhancing public confidence. Mission To provide high-quality audit services through modernization of functions that enhances accountability and transparency in the management of public resources. Motto: "Modernizing External Audit for Stronger Public Confidence" Core values In providing quality services, NAO is guided by the following Core Values: i. Independence and objectivity ii. Professional competence iii. Integrity iv. Creativity and Innovation v. Results-Oriented vi. Teamwork Spirit We do this by: V Contributing to better stewardship of public funds by ensuring that our clients are accountable for the resources entrusted to them; " Helping to improve the quality of public services by supporting innovation on the use of public resources; " Providing technical advice to our clients on operational gaps in their operating systems; V Systematically involve our clients in the audit process and audit cycles; and V Providing audit staff with adequate working tools and facilities that promote independence. o This audit report is intended to be used by WSDP II and Development Partners. However,upon release by the Parliament it becomes a public record and its distribution may not be limited. Controller and Auditor General AR/WSSP II/MoW/2020/21 TABLE OF CONTENTS Abbreviations..................................................................................... iii 1.0 INDEPENDENT REPORT OF THE CONTROLLER AND AUDITOR GENERAL......... 1 1.1 REPORT ON THE AUDIT OF FINANCIAL STATEMENTS............................. 1 1.2 REPORT ON COMPLIANCE WITH LEGISLATIONS...................................4 2.0 FINANCIAL STATEMENTS................................................................. 5 ii Controller and Auditor General AR/WSSP II/MoW/2020/21 Abbreviations CAG Controller and Auditor General DAWASA Dar es salaam Water Supply and Sewerage Authority ESIA Environmental and Social Impact Assessment ISSAIs International Standard of Supreme Audit Institutions IPSAS International Public Sector Accounting Standards MoW Ministry of Water PPA Public Procurement Act, 2011 (as amended in 2016) PPR Public Procurement Regulations, 2013 (as amended in 2016) WSDP Water Sector Development Program WSSP II Second Water Sector Support Project WWT Wastewater Treatment Plant iii controller and Auditor General AR/WSSP II/MoW/2020/21 1.0 INDEPENDENT REPORT OF THE CONTROLLER AND AUDITOR GENERAL Permanent Secretary, Ministry of Water, Government City-Maji Street P. 0. Box 456, DODOMA. 1.1 REPORT ON THE AUDIT OF FINANCIAL STATEMENTS Opinion I have audited the financial statements of Ministry of Water for Second Water Sector Support Project (WSSP II) which comprise the statement of financial position as at 30 June 2021, and the statement of financial performance, statement of changes in net assets and cash flow statement and the statement of comparison of budget and actual amounts for the year then ended, as well as the notes to the financial statements, including a summary of significant accounting policies. In my opinion, the accompanying financial statements present fairly in all material respects, the financial position of Ministry of Water for WSSP II as at 30 June 2021, and its financial performance and its cash flows for the year then ended in accordance with International Public Sector Accounting Standards (IPSAS) Accrual basis of accounting and the manner required by the Finance Act, Cap.348 R.E.2021. Basis for Opinion I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the financial statements section of my report. I am independent of Ministry of Water for WSSP 11 in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code) together with the National Board of Accountants and Auditors (NBAA) Code of Ethics, and I have fulfilled my other ethical responsibilities in accordance with these requirements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Key Audit Matters Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. I have determined that there are no key audit matters to communicate in my report. Controller and Auditor General AR/WSSP li/MoW/2020/21 Other Information Management is responsible for the other information. The other information comprises the Statement by Permanent Secretary and the Declaration by the Head of Finance but does not include the financial statements and my audit report thereon. My opinion on the financial statements does not cover the other information, and I do not express any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed on the other information that I obtained prior to the date of this audit report, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard. Responsibilities of Management and those charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with IPSAS and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the entity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the entity or to cease operations or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the entity's financial reporting process. Responsibilities of the Controller and Auditor General for the Audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error and to issue an audit report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 2 Controller and Auditor General AR/WSSP lI/MoW/2020/21 As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain professional skepticism throughout the audit. I also: * Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. * Obtain an understanding of internal control relevant to the audit 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 entity's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. * Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my audit report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my audit report. However, future events or conditions may cause the entity to cease to continue as a going concern. * Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide those charged with governance with a statement that I have complied with relevant ethical requirements regarding independence and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, I determine those matters that were of most significance in the audit of the financial statements of the current period and are, therefore, the key audit matters. I describe these matters in my audit report unless law or regulation 3 Controller and Auditor General AR/WSSP II/MoW/2020/21 precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. In addition, Sect. 10 (2) of the Public Audit Act, Cap.418(R.E.2021) requires me to satisfy myself that the accounts have been prepared in accordance with the appropriate accounting standards. Further, Section 48(3) of the Public Procurement Act, 2011 requires me to state in my annual audit report whether or not the audited entity has complied with the procedures prescribed in the Procurement Act and its Regulations. 1.2 REPORT ON COMPLIANCE WITH LEGISLATIONS Compliance with the Public Procurement Act, 2011 (as amended in 2016) Subject matter: Compliance audit on procurement of works, goods and services I performed a compliance audit on procurement of works, goods and services in the Ministry of Water for WSSP II for the financial year 2020/21 as per the Public Procurement Act, 2011 and its regulation of 2 i(k amended in 2016). Conclusion Based on the audit work performed, I state r 4g tlment of goods, works and services of Ministry of Water for WSSP is gen rly in compliance with the requirements of the Public Procurement Act, 2011 and its underlying Regulations of 2013 (as amended in 2016). Charles E. Kichere Controller and Auditor General Dodoma, United Republic of Tanzania December 2021 4 controller and Auditor General AR/WSDP/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) 2.0 FINANCIAL STATEMENTS STATEMENT BY THE HONORABLE MINISTER Water is a key driver for human development in all dimensions including agriculture, manufacturing, energy generation, livestock keeping, fishing, transportation, construction, tourism, environmental management and ecosystems. The water availability in quality and quantity facilitates socio- economic development due to their range of interactions. In that regard, development and management of water resources in terms of quantity and quality remain key factor towards sustainable development. Furthermore, availability of adequate clean, safe and affordable water and sanitation services in a country has impact on standard of living of people and poverty reduction. Water is also a critical ingredient in our country's industrial development agenda in a bid to attain the aspirations in the national and international policy and planning frameworks such as the Sustainable Development Goals (SDGs) 2030, the Tanzania Development Vision (TDV-2025), the Five Year Development Plans (FYDP II) 2016-2021, and the Chama Cha Mapinduzi (CCM) Election Manifesto of 2020-2021. Consequently, in a course towards fulfilment of the Ministry's mandates, the Government has put in place policy and legal frameworks. The frameworks include the National Water Policy (NAWAPO 2002); which are being implemented through the Water Sector Development Programme (2006-2025). The policy objectives are to develop a comprehensive framework for sustainable use and equitable development of water resources; improved access to adequate and safe water to rural population and sustainable management of urban water supply and sewerage services. Along the policy the legal framework within which the sector operates are the Water Resources Management Act No. 11, 2009 and the Water Supply and Sanitation Act No. 5 of 2019. The Ministry is implementing the Water Sector Development Programme (WSDP) 2006 -2025 in phases of five years. The programme objectives are to alleviate poverty through improvement in governance of Water Resources Management and Sustainable delivery of water supply and Sanitation Services. All sector activities regardless of the financing model are implemented under the WSDP Programme. These include Second Water Sector Support Project (WSSP 11), Sustainable Rural Water Supply and Sanitation Programme (SRWSSP) and Earmarked (Direct to Projects) financed projects. The Ministry is determined to effective and efficient implementation of the policy, strategy and legal frameworks in order to achieve the national industrial development agenda. The major target and main focus being to reach the water supply coverage of more than 85% and 95% of the rural and urban population respectively as directed by the CCM Election Manifesto of 2020-2021; and ultimately achieve the TDV 2025's targets. The Ministry has been implementing water projects all over the country and some of the completed water projects 5 Controller and Auditor General AR/WSSP II/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) water services in urban areas to 86 per cent and 72.3 per cent of rural inhabitants being served with safe water. Our task ahead to realise the predetermined targets is huge and tough but we are confident that the targets will be reached due to stringent measures undertaken including insistence on using capable service providers, the force account modality in some water projects and capacity building to staff and Institutions under the Ministry. The Government will continue to make sure all available financial, human and material resources are effectively and efficiently utilised. Hon. Jumaa H. Aweso (MP) MINISTER OF WATER 6 Controller and Auditor General AR/WSSP II/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) STATEMENT AND GOVERNANCE REPORT BY THE ACCOUNTING OFFICER 1. INTRODUCTION The financial statements for the year ended 30 June 2021 are prepared pursuant to Section 25(4) of the Public Finance Act, 2001 (revised 2004) and its regulations. This report provides comprehensively explanations of the physical and financial achievements of the Second Water Sector Support Project attained during the reporting period. Vision To have a water secure country, where people have sustainable access to sufficient quantity and quality of water to meet human, environmental and economic needs. Mission To ensure water resources are managed and developed sustainably for universal access to water and sanitation services; and economic development. Core Value Ministry of Water staff will be guided by the following core values:- i. Accountability: We shall perform our duties in compliance with agreed rules and standards. ii. Excellence: We shall execute our duties with professionalism. iii. Innovativeness: We shall be open to new ideas to improve our systems, iv. processes and procedures in delivering services to our clients. v. Integrity: We shall deliver services to our clients honestly, transparently and respectfully. vi. Teamwork: We shall ensure team spirit in the fulfilment of our duties. Management Structure The Ministry of Water is headed by a Minister under the assistance of the Deputy Minister. Permanent Secretary is the Accounting Officer who is overall in charge of day to day activities assisted by the Deputy Permanent Secretary. The Ministry has seven divisions and five units led by Directors and Heads of Units respectively. Divisions of the Ministry of Water comprise of Directorate and Units which are; Directorates are Water Resources and Management, Water Supply and Sanitation, Policy and Planning, Administration and Human Resources Management, Procurement Management, Project Coordination, Design and Delivery Unit, Water Quality Services and Legal Services. Furthermore Units include; Finance and Accounts, Government Communication and Internal Audit. 7 Controller and Auditor General AR/WSSP II/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) 2. IMPLEMENTATION OF APPROVED BUDGET EXPENDITURE AND REVENUE ESTIMATES. This report presents an overview of the financial performance of the WSSP 11 for the year ended 30 June 2021 based on financial transactions carried out during the year under review. During the financial year ended 30 June, 2021 the project received a total of TZS 51,616,841,500 out of the budgeted funds of TZS 147,536,459,809.51 and the amount utilized out of the amount received was TZS 54,598,216,187.77. Financing of WSSP II Total financing of the Project amounts to USD 230m and is made up of IDA credit of US$225m (US$100m from Regular Credit and US$125m from Scaling Up Facility -SUF) and GoT US$5m. Project components are as shown in the table below: Component Sub-Component Financing IDA GoT Component 1: 1.1 Strengthening WRM US$13.3m Integrated Water Institutions Resources 1.2 Improvement WRM US$15.5m Management-USD50m Information-Hydromet Services 1.3 Water Security and US$21.2m Conservation Component 2: Dar es 2.1 Investment in Water US$56m US$1m Salaam Water Supply Supply Improvement Improvement-US$87m 2.2 Performance Based US$20m NRW Reduction in Dar es Salaam 2.3 Institutional US$10m restructuring/Reform and Utility Component 3: Dar es 3.1 Waste Water US$65m US$2m Salaam Sanitation Treatment and Sewerage Improvement US$84 Investment 3.2 Off-Grid Sanitation US$15m US$2m Component 4: Project 4.0 To build capacity and US$9m Management and provide Technical Implementation Assistance to MoW, Support US$9m DAWASA and Basin Water Offices TOTAL US$225m US$5m 8 Controller and Auditor General AR/WSSP II/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) The WSSP Il is a five years project whose Financing Agreement was signed on 20th March 2017 with the following objectives: (a) Strengthen the capacity for integrated water resources planning and management in Tanzania and (b) Improve access to water supply and sanitation services in an operationally efficient manner in Dar es Salaam. Details of the four Components are as follows:- Component 1: Integrated Water Resources Management- (US$50 Million) a) To strengthen WRM Institution (US$13.3 Million) To strengthen the capacity of government's water resources management institutions responsible for the IWRMD, including BWBs, the NWB, the MoW and others to adequately deliver on their mandate. b) To improve Water Resources Management Information system Hydromet services in a few selected key sectors with the targeted amount of US$1 5.5 Million. c) To carry out a National Conservation programme by WUA and BWBs as well as targeted priority investments in the Wami Ruvu basin with the targeted cost of US$21.2 Million Component 2; Dar es Salaam Water Supply Improvement (US$ 87 Million includes GoT contribution of US$1 million equivalent) a) To improve water supply services in Dar es Salaam through rehabilitation and expansion of the Water supply including designated works planned for Dar es Salaam (packages 2B and 2F) (Tegeta - Mpiji and Mpiji Bagamoyo) as a key priority. Installation of 1,426 Km pipes, 42 Kiosks, and 214 stand post and will benefit 453,000 people with the targeted cost of US$57 Million. b) Performance-Based NRW Reduction in Dar es Salaam (US$20 million equivalent). This subcomponent is aimed in improving operational efficiency, including measures to manage demand and reduce losses. Through a performance-based NRW contract, a leakage reduction program will be carried out in targeted locations within Dar es Salaam to improve services (for approximately 1 million people) and save enough water to serve more people in adjacent areas. c) Institutional Restructuring/Reform and Utility Modernization (US$10 miLtion equivalent). This subcomponent will support the ongoing reform of the DAWASA to ensure that it has the capacity and institutional and legal mandate to deliver services effectively which will cost US$10 Million. Component 3; Dar es Salaam Sanitation Improvement- Targeted cost of US$ 84 Million includes GoT contribution of US$4 million equivalent. The component will support expansion of sanitation services through construction of a new WWT plant and additional sewer lines in the Mbezi Beach area and a range of decentralized sanitation solutions for the un-served part of the city i. Construction of a 16,000 m3 per day capacity modern WWT plant in the Mbezi Beach area; and the associated trunk sewer network to support 26,000 9 Controller and Auditor General AR/WSSP lI/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) household connections and serve 130,000 people. Planned cost is US$67million. In areas without access to sewers, this sub-component will support installation of improved toilets; safe emptying and transportation of the waste to a treatment facility; and treatment and safe disposal of treated waste into the environment. This will include piloting decentralized systems and other new technology. This is planned to cost US$17 Million Component 4; Project Management and Implementation Support-US$9 Million i. This component will provide capacity building and Technical Assistance to strengthen the ability of the Project Coordination Unit (PCU), the Procurement Management Unit (PMU), and departments in the MOW and IAs (ie DAWASA Et BWOs) to carry out and manage the project. ii. To strengthen the capacity of EWURA in its regulatory oversight on water supply and Sanitation services and provide capacity-building support to regional secretariat to enable them effectively contribute to project implementation Expenditures During the year under review the Project utilized TZS 54,433,479,474.51 out of the amount received of TZS 51,616,841,500. The project budget for the period under review was TZS 147,536,459,809.51 3. Internal Controls System Accounting System is fully computerized under the Government Integrated Financial Management System (IFMS). It operates by using Accounting Software package controlled by the Ministry of Finance and Planning. The Ministry also developed Water Sector Management Information System (MIS) a web based system to convert data (budget, plans, procurement activities, tenders, contracts and financial data) from internal and external sources into information appropriate for decision makers. 4. Operational Achievements During the year under review the Ministry recorded some achievements through implementation of Water Sector Support Projects II as shown here under:- i. Five flow meters for Water Resources supplied and installed. ii. Tanzania Water Resources Atlas in place. iii. Rehabilitation of Wami/Ruvu Headquarter Office in Dodoma. iv. Completion of Completion of Water Quality Office Building in Morogoro. v. Tami Water User Association Building in Dakawa, Morogoro. vi. Six Water Quality Laboratories accredited. vii. Data Loggers, PVC pipes for Network Rehabilitation and pipes fittings for Network Rehabilitation supplied and installed. viii. One Hundred Grievance Redress Committee have been formed. ix. Gender situation analysis for the Water Sector conducted. x. Working gears and first aid kits supplied. 10 Controller and Auditor General AR/WSSP II/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) xi. Two hundred (200) Water User Association and twenty (20) catchment committee strengthened and trained. xii. Fabrication of 2,560 concrete beacons. xiii. Accreditation of six (6) Water Quality Laboratories by Southern African Development Community Accreditation Services CSADCAS) Board. xiv. Water Quality Monitoring for 62 strategic water conducted whereby 754 water sample were collected and analyzed. xv. Connection of new 1,059 customers at Bagamoyo Zone. xvi. Procurement of new 50,000 meters. xvii. Five (5) Cattle trough constructed. xviii. Formation of twenty (20) school environmental clubs. xix. 32 training conducted. 5. Challenges and constraints Ministry experienced a number of challenges and constraints during the course of implementing the annual WSSP II plan and budget for the year under review as follows: i. COVID 19 pandemic affected movement of foreign expert into the country, either causing delays or cancellation of some activities. ii. Scarcity of some material in market due to COVID 19 as a number of industries were globally closed or production were under capacity. iii. Some activities have been postponed due to the COVID 19 pandemic. iv. Difficulties in land acquisition in some areas causes delay in project implementation activities. v. Continued Water sources degradation as a result of human encroachment. vi. Inadequate number of WUAs and Catchment Committees to support catchment management, water permit compliance and capacity building on climate adaptation measures. vii. Inadequate number of staff in laboratories continued to affects performance of water quality activities. 6. Future Outlook/Way Forward The Ministry will continue to put more emphasis on the following priority areas as stipulated in the Ministry Strategic Plan:- i. Encouraging contractors to import materials in bulk or look for the local market and where possible consider the use of alternative materials that can be locally found in the market. ii. Some activities have been rescheduled until the situation allows iii. Strengthening of Water User Association and Catchment Committees to ensure effective catchment management, water permit compliance and capacity building on climate adaptation measures iv. Recruitment of additional staff in laboratories and other categories in the sector. v. Building capacity on project management, change management and leadership. 11 controller and Auditor General AR/WSSP II/MoW2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) vi. Controlling physical water Losses through rehabilitation of infrastructure and review of regulatory frameworks to illegal connections and vandalism of water infrastructure. 7. COMMITTEES OF THE MINISTRY The Ministry has committees which aim to facilitate enhancement of proper governance and management of public resources. 7.1. Audit Committee The Audit Committee of the Ministry was established by the Accounting Officer as stipulated in regulation 30 of the Public Finance Regulations (2004). The Committee meets on quarterly basis; however when it is necessary, extra- ordinary meetings are convened. Composition of Audit Committee of the Ministry until 30th June 2021 is shown in the table below: Composition of the Audit Committee Name Position Age Qualification Date of Appointment Mr. Cassim Mambo Chairperson 55 yrs MBA, B. Com, CPA (T) 11/8/2021 Mr. Phillip C. Member 56 yrs Msc Environmental 11/8/2021 Chandy Science Mr. Rayner Matowo Member 50 yrs MBA/ACPA 11/8/2021 Mr. Emmanuel Member 43 yrs Msc Water Supply and 11/8/2021 Mwakabole Sanitation Ms. Sabina Faya Secretary 49 hLLB (Advocate of the 11/8/2021 High Court) Objectives of the Committee The committee's objectives are to assist the Accounting Officer to enhance internal control by fulfilling stewardship, leadership and control responsibility in managing resources of the Ministry. Responsibilities and duties of Audit Committees is stipulated in Regulation 32(1) (a)-(g) of the Public Finance Act 2001 (amended in 2004). The committee's objectives are to provide an oversight role of the Ministry operations to advise and assist the Accounting Officer on external Audit, Internal Audit, Risk Management and Governance in respect to the Ministry Mandate to enhance internal control by fulfilling stewardship, leadership and control responsibility in managing resources of the Ministry. Responsibilities and duties of Audit Committees is stipulated in Regulation 32(1) (a)-(g) of the Public Finance Act No. 6 of 2001 as revised 2004. Audit committee play an important role in overseeing Ministry's internal control processes and it has the power to call for independent advice on auditing, accounting and accountability issues, call ad hoc meeting and require the attendance of any officer or employee of the Ministry, Agency or department. 12 Controller and Auditor General AR/WSSP II/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) The Table below summarizes issues discussed by Audit committee Members for the period ended 30 June, 2021. S/N Meeting bate Issues Discussed 1 29 - 30/09/2020 The Committee discussed gave its recommendations, advice and approved the folLowing after the discussion: - i. Annual Internal Audit Report of 2019/20 ii. Financial Statements for the year ended 30 June 2020 iii. Financial Statements of Water Sector Development Programme Phase 11 for the Year ended 30 June 2020. iv. Ministry of Water Internal Audit Guidelines which are V Internal Audit Charter 2020. / Audit Committee Charter 2020. V Internal Audit Plan of 2020/2021 for National Water Fund V Internal Audit Plan of 2020/2021 for Vote 49 15 -16 /06/2021 i. VOTE 49 and Consolidated Internal Audit Report from Water Sector Implementing Agencies for the Second Quarter of Financial Year 2020/2021. ii. Audited Report for Financial Year Ended to June ,2020 in which it includes the implementing Agencies as follows: - a) Reports of Basins' Boards -2019/2020 b) Reports for Six National Water Supply and Sanitation Authorities-2019/2020 c) Water Sector Development Program Reports- 2019/2020. iii. Presentation by the Project Coordinator for the WSSP 11 in Wami Ruvu Basin. iv. Presentation by the Project Coordinator for the PFR Project in the Sustainable Rural Water Supply and Sanitation Programme. During the financial year 2020/21, the audit committee held four ordinary meetings. The attendance of each members during the year under review is as shown below: Attendance of the Audit Committee members S/N Name Ordinary Meetings attendance 29/09/2020 30/09/2020 15/06/2021 16/06/2021 1 Mr. Cassim Mambo P P P 2 Mr. Philipo C. P P P P Chandy. 3 Mr. Rayner Matowo. P P P 4 Mr.Emmanuel P P P P Mwakabole 5 Ms. Sabina Faya P P P KEY: P - Present A - Absent with apology 13 Controller and Auditor General AR/WSSP lI/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) 7.2. Inspection and Acceptance Committee The committee was established to cater for the functions established under Regulation 244 and 245 of the Public Procurement Regulations, 2016, which states that the Accounting Officer shall for each tender, including call off orders, appoint a goods inspection and acceptance committee which shall: a) Inspect the goods at the office of the procuring entity or, user, or at the site specified in the contract and any inspection at any other site shall be with a prior consent in writing of the procuring entity. b) Inspect and count the goods in order to ascertain whether they are correct and complete in accordance with the agreement. 7.3. Ministerial Tender Board Section 31 of Public Procurement (Amendment) Act, 2016 requires a public body to establish a tender board for procurement of goods, services, works and disposal of assets. The Ministerial Tender Board has been appointed by the Permanent Secretary to oversee the procurement activities in the Ministry as required by Public Procurement (Amendment), Act 2016. Members of the Board which were appointed under S31 (2) of Public Procurement (Amendment) Act, 2016 are as listed below: Table 2: Members of the Ministerial Tender Board S/No Name Position Age Qualification/ Nationality Date of Discipline Appointment 1 Mr. Barnabas Nduguru Chairperson 59 MSc- Public Tanzanian 14/07/2021 Administration 2 Mr. Ahadi Msangi Member 56 CPA(T), MBA, Tanzanian 20/04/2021 LLB (Hons) 3 Mr Philipo Chandy Member 56 Msc (Envirometal Tanzanian 20/04/2021 Science) 4 Eng.William Christian Member 57 Msc (Water Tanzanian 14/07/2021 Supply) 5 Eng.Lyidia Joseph Member 44 Msc (Water Tanzanian 20/04/2021 Resources) 6 Mr.Robert Sunday Member 46 Msc-Water Mgt Tanzanian 20/04/2021 7 Mr.Prosper Buchafwe Member 51 Msc-Policy and Tanzanian 20/04/2021 _ _ Development 8 Dr. Christopher P. Secretary 54 MBA, Msc (Nfo) Tanzanian 20/04/2021 Nditi MPM,PhD, APDS 8. Employees Welfare The Ministry recognises the significance of improving the welfare of its staff and has all along facilitated various staff welfare programs. A healthy relationship continues to exist between Management and trade union, the Workers Union (TUGHE) is well recognised; their views and concerns are always discussed in Workers Council, acknowledged and taken into account in decision making and implementations. Also, employees are closely involved in major changes affecting their performance and welfare through meetings, briefings and internal communications. Through training opportunities, the Ministry offers sponsorship to its employees on both short and long term courses within and outside the 14 Controller and Auditor General AR/WSSP li/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) country on various disciplines to ensure that staff are adequately trained at all levels. 9. Disabled Persons It is the Ministry's policy to give equal employment opportunity to disabled persons for vacancies they are able to fill. The Ministry takes all the necessary measures possible to ensure the disabled staffs are well facilitated. Furthermore, infrastructures are designed to accommodate an easy access by disabled persons. 10. Cross-Cutting Issues The Ministry has been implementing HIV/AIDS interventions programmes in work places by providing effective education and necessary care support to people living with HIV/AIDS. The Ministry has conducted various campaigns fostering HIV/AIDS initiatives measures, mainstreaming gender balance, environmental and related issues. HIV/AIDS spread protections and taking care for infected employees by providing food and nutrient allowances. Also, the Ministry involve stakeholders in various matters such as formulation of policies, regulations and guidelines. 11. Conclusion The recorded project achievements were possible through cooperation of staff and other stakeholders. The Ministry will continue to implement WSSP 11 in line with the framework outlined in the Medium Term Strategic Plan and maintain good financial management system. Eng. Anthony D. Sanga Date: 30 September 2021 PERMANENT SECRETARY 15 Controller and Auditor General AR/WSSP II/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) STATEMENT OF MANAGEMENT RESPONSIBILITY Management of the Ministry of Water is responsible for the preparation of the Financial Statements, which give a true and fair view of the entity's state of affairs and its operating results in accordance with International Public Sector Accounting Standards (IPSAS) on Accrual Basis, in conformity with the provision of the Public Finance Act No. 6 of 2001 section 25 (2) t (4) (as revised in 2004). This responsibility includes: designing, implementing and maintaining internal controls relevant to the preparation and presentation of the financial statements that are free from material misstatement, whether on account of fraud or error, selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances which provide reasonable assurance that the transactions recorded are within statutory authority, and property record the use of all public financial resources accordingly. To the best of our knowledge the system of internal control has operated adequately throughout the reporting period and that the records and underlying accounts provide a reasonable basis for preparation of the Financial Statements for the financial year ended 30th June, 2021. Procurement of goods, works and consultancy and non-consultancy service to the extent that they are reflected in these financial statements have been done in accordance with the Public Procurement (Amendment) Act, 2016 and amendment Regulations 2016. We accept responsibility for the integrity of these financial statements, the information they contain and their compliance with the Public Finance Act No. 6 of 2001 (as revised in 2004) and its Regulations; International Public Sector Accounting Standards (IPSAS) Accruals basis; and Guidelines issued or may be issued from time to time by Paymaster General and Accountant General. In our opinion, nothing has come to the attention of the Management that the financial statements do not present fairly all material in respect of the operations of the entity and will not remain a going concern for the next twelve months from the date of these statements. Eng. Anthony D. Sanga Date: 30 September 2021 PERMANENT SECRETARY 16 Controller and Auditor General AR/WSSP II/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) DECLARATION BY THE HEAD OF FINANCE The National Board of Accountant and Auditors (NBAA) according to the power conferred under the Auditors and Accountants (Registration Act. No. 33 of 1972 as amended by act No. 2 of 1995, requires the financial statements to be accompanied with the declaration issued by the head of Finance and Accounting responsible for the preparation of financial statements of the entity concerned. It is a duty of the professional Accountant to assist the board of Management to discharge the responsibility of preparing the financial statements of the entity showing true and fair view of the entity position and performance with accordance with applicable international Accounting Standards and statutory financial reporting requirements. Full legal responsibility for the preparation of financial statement rests with the Management under Director's Responsibility statement on earlier page. I Ahadi E. Msangi being the Head of Finance /Accounting Of the Ministry of Water (Vote 49) hereby acknowledge my responsibility of ensuring that have been prepared in compliance with applicable accounting standards and statutory requirements. I thus confirm that the Financial Statements give true and fair view the position of the Second Water Sector Support Project under Ministry of Water (Vote 49) as on that date and that they have been prepared based on properly maintained financial records. Signed by: Ahadi E Msangi /4. of Position Chief Accountant NBAA Membership No. ACPA 2734 Date Date: 30 September 2021 17 Controller and Auditor General AR/WSSP II/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) COMMENTARY ON THE FINANCIAL STATEMENTS 1. INTRODUCTION This part of a report provides insightful narrative information in regard to financial results pertaining to the fiscal year 2020/21 for the Second Water Sector Support Project (WSSP II). The WSSP II allocated its resources based on planned activities. Activities which were not implemented in the year under review are carried forward in the next financial year. An over view of financial performance of WSSP 11 for the year 2020/21 is outlined in the table below: 2020/21 2019/20 Budget (TZS) Actual Receipts Budget (TZS) Actual Receipts (TZS) (TZS) 147,536,459,809.51 51,616,841,500.00 130,026,336,057.06 110,043,632,164.29 2. RECEIPTS Funds received from the World Bank during the period under review were TZS 51,616,841,500 compared to amount received in the previous year of TZS 110,043,632,164.29. The decrease by 53% was contributed by increase of approved budget and disbursement in the year under review. The information is availed on the Cash flow Statement. 3. SUPPLIES AND CONSUMABLE GOODS During the financial year 2020/21, the WSSP 11 spent TZS 5,842,795,523.48 under the supplies and consumable goods category compared to TZS 2,947,159,525.36 spent in the period ended 30th June 2020. The increase by 195% in this category was due to increase in project monitoring and supervision activities carried out during the year under review. 4. CURRENT GRANTS TRANSFERS AND SUBSIDIES. Total Current Grant and transfer in the financial year 2020/21 was TZS 14,077,345,736.46 compared to TZS 15,122,259,710.29 spent in financial year 2019/20. The decrease was attributed by non disbursement of funds to the Zonal Water Laboratories. 5. PURCHASES AND CONSTRUCTION OF PROPERTY, PLANT AND EQUIPMENT During the year 2020/21 no new assets were procured, however the project had acquired PPE amounting to TZS 2,770,340,742.92 in 2019/20 which comprises acquisition of ICT Equipment, Motor Vehicles and Motor Cycles amounting to TZS 2,478,206,477.92 and payment of Data Loggers which was acquired on credit in 2018/19. 18 Controller and Auditor General AR/WSSP II/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) 6. OTHER EXPENSES In financial year 2020/21 TZS 5,239,858,679.24 was incurred to meet obligations under other expenses compared to TZS 2,772,179,257.70 which was spent in financial year 2019/2020. The increase was due to additional consultancy fees for the new signed contracts and completion of signed contracts. 7. WORK IN PROGRESS During the year 2020/21 the project has recognized Work in Progress on construction and consultancy services for projects amounting to TZS 28,871,744,358.62 compared to the cost incurred for the year 2019/20 of TZS 1,359,020,739.71. The increase is caused by commencement of new projects implemented in DAWASA. 8. PAYABLES The outstanding liabilities during the year 2020/21 were 692,975,250.00 compared to TZS 510,612,439.00 of 2019/20. 9. PREPAYMENTS During the financial year 2020/21 the project had prepayment of TZS 11,760,056,920.57 for acquisition of PPE which comprises Advance to contractors for Distribution Net Work (University Reservoir to Bagamoyo), Advance to UNOPS for procurement of Motor Vehicles and Prepayments for Acquisition of ICT Equipment compared to TZS 10,299,446,218.73 of financial year 2019/20. 10. INVENTORIES There were no inventories during the year 2020/21 compared to TZS 315,614,331 of 2019/20. The decrease by 100% was attributed by non existence of inventories in the year under review. 11. COMMITMENTS The Ministry has committed to ensure that all signed contracts amounting to TZS 75,703,125,984.53 are executed as planned in order to achieve WSSP II objectives. A list of signed contracts is provided under Note 40. 12. CONCLUSION The Ministry continues to improve financial management and compliance with IPSAS accrual basis during the reporting year ended 30 June, 2021. This has enhanced the financial reporting in Governance and provides transparency of financial information. 19 Controller and Auditor General AR/WSSP lI/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2021 NOTES 2020/21 2019/20 (Restated) ASSETS TZS TZS Current assets Cash and Cash equivalent 27 90,000,791,554.53 92,740,030,165.77 Prepayment 29 11,760,056,920.57 10,299,446,218.73 Inventory 30 0 315,614,331.00 Sub Total 101,760,848,475.10 103,355,090,715.50 Non-current assets Property, Plant and 34 Equipment 2,971,557,537.84 2,978,222,771.75 Work in Progress 31 28,871,744,358.62 1,359,020,739.71 Sub Total 31,843,301,896.46 4,337,243,511.46 TOTAL ASSETS 133,604,150,371.56 107,692,334,226.96 LIABILITIES Current liabilities Trade and Other Payables 33 692,973,250.00 510,612,439.00 Deferred Revenue - 21 Recurrent Nature 28,970,894,586.07 16,730,450,028.19 Sub Total 29,663,867,836.07 17,241,062,467.19 Non-current liabilities Deferred Revenue-Capital 21 Nature 60,674,331,268.44 75,703,125,984.53 Sub Total 60,674,331,268.44 75,703,125,984.53 Total liabilities 90,338,199,104.51 92,944,188,451.72 Net Assets 43,265,951,267.05 14,748,145,775.24 NET ASSETS Accumulated Surpluses 43,265,951,267.24 14,748,145,775.43 TOTAL NET ASSETS 43,265,951,267.24 14,748,145,775.43 Eng. Anthony D. Sanga Date: 30 September 2021 ACCOUNTING OFFICER 20 Controller and Auditor General AR/WSSP II/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) STATEMENT OF FINANCIAL PERFOMANCE FOR THE YEAR ENDED 30TH JUNE, 2021 NOTES 2020/21 2019/20 (Restated) TZS TZS Revenue Revenue from non-echange, 20 54,482,591,021.54 34,095,363,032.46 transaction Total Revenue 54,482,591,021.54 34,095,363,032.46 Expenses Supplies and ConsumabLes 22 5,842,795,523.48 2,947,159,525.36 Current Grants, Transfers and 24 Subsidies 14,077,345,736.46 15,122,259,710.29 Other Expenses 26 5,239,858,679.24 2,772,179,257.70 Depreciation Expenses 34 804,785,590.55 210,625,861.29 Total expenses 25,964,785,529.73 21,052,224,354.64 Surplus 28,517,805,491.81 13,043,138,677.82 Eng. Anthony D. Sanga Date: 30 September 2021 ACCOUNTING OFFICER 21 Controller and Auditor General AR/WSSP II/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED 30TH JUNE, 2021 Restated .t Accumulated Description Surplus/(Deficit) Total (TZS) TZS Opening balance as 01st July, 2020 14,748,145,775.43 14,748,145,775.43 Surplus during the Year 28,517,805,491.81 28,517,805,491.81 Closing Balance as at 30th June, 43,265,951,267.24 43,265,951,267.24 2021 Opening balance as 01St July, 2019 1,705,007,097.61 1,705,007,097.61 Restated Surplus during the year 13,043,138,677.82 13,043,138,677.82 Closing Balance as at 30th June, 14,748,145,775.43 14,748,145,775.43 2020 Eng. Anthony D. Sanga Date: 30 September 2021 ACCOUNTING OFFICER 22 Controller and Auditor General AR/WSSP II/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2021 Notes 2020/21 2019/20 CASH FLOW FROM OPERATING TZS TZS ACTIVITIES Receipts Funds received from World Bank 32 51,616,841,500.00 110,043,632,164.29 Funds from BOT for Labware 20 28,287,823.10 1,152,237,026.40 Total 51,645,129,323.10 111,195,869,190.69 Payments Supplies and Consumables 23 5,527,183,199.48 4,102,042,365.36 Current Grant, Transfers and 24 Subsides 14,077,345,736.46 15,122,259,710.29 Other Expenses 25 5,057,495,868.24 2,821,556,748.70 Total Payments 24,662,024,804.18 22,045,858,824.35 Net cash inflow from operating activities 26,983,104,518.92 89,150,010,366.34 CASH FLOW FROM INVESTING ACTIVITIES Acquisition of PPE 28 0 2,770,340,724.92 Prepayments (Acquisition of PPE) 29 11,760,056,920.57 10,299,446,218.73 Work in Progress 31 18,011,397,756.62 1,359,020,739.71 Net cash flows from investing activities 29,771,454,677.19 14,428,807,683.36 CASH FLOW FROM FINANCING ACTIVITIES Proceeds from long term borrowing 0 0 Net cash flows used in financing activities 0 0 Net increase in cash and cash equivalents (2,788,350,158.27) 74,721,202,682.98 Cash and cash equivalents at the beginning of the year 92,740,030,165.77 17,712,373,329.74 Gain on Exchange Translations 35 49,111,540.17 306,454,153.05 23 Controller and Auditor General AR/WSDP/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) Notes 2020/21 2019/20 CASH FLOW FROM OPERATING TZS TZS ACTIVITIES Cash and cash equivalent at the 90,000,791,547.67 92,740,030,165.77 end of the year Eng. Anthony D. Sanga Date: 30 September 2021 ACCOUNTING OFFICER 24 Controller and Auditor General AR/WSDP/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNT FOR THE YEAR ENDED 30 JUNE, 2021 Receipts Budget (TZS) Actual (TZS) Difference (TZS) Remarks IDA/WB 147,536,459,809.51 51,616,841,500.00 95,919,618,309.51 The reason of the variance is Recovery for 0 28,287,823.10 (28,287,823.10) due delay of fund errornesly transfer release from (BOT) Ministry of Gain from 0 49,111,540.17 (49,111,540.17) Finance and exchange rate Planning GoT 0 0 0 Total 147,536,459,809.51 51,694,240,863.27 95,919,618,309.51 Payments Supplies and 14,980,872,979.97 5,527,183,199.48 9,453,689,780.48 Reasons of the Consumables variance is due to late disbursement of funds from Ministry of Finance and Planning Current Grant, 38,155,226,769.54 14,077,345,736.46 24,077,881,033.08 Reasons of the Transfers and variance is due to Subsides late disbursement of funds from Ministry of Finance and Planning Other Expenses 13,707,832,808.56 5,057,495,868.37 8,650,336,940.19 Reasons of the variance is due to late disbursement of funds from Ministry of Finance and Planning Acquisition of 80,692,527,251.44 29,771,454,677.19 50,921,072,574.25 The reasons is Property, Plant due to delay in and Equipment's execution of Water Projects because most of the projects are under procurement process i.e DAWASA Comp 2 Et 3 and Department Water Resources Management under Comp 2 25 Controller and Auditor General AR/WSDP/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) Receipts Budget (TZS) Actual (TZS) Difference (TZS) Remarks Total 147,536,459,809.51 54,433,479,481.50 93,102,980,328.01 Net 0 (2,739,238,618.23) Receipts/Payment Eng. Anthony D. Sanga Date: 30 September 2021 ACCOUNTING OFFICER 26 Controller and Auditor General AR/WSDP/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) RECONCILIATION OF NET CASH FLOW FROM OPERATING ACTIVITIES AS AT 30TH JUNE, 2021 Details 2020/21 2019/20 TZS TZS Surplus during the year 28,517,805,491.81 13,043,138,677.82 Add: Depreciation 804,785,590.55 210,625,861.29 Deferred Income (2,788,350,158.21) 77,406,960,310.88 Decrease in Inventory 315,614,331.00 0.00 Total 26,849,855,255.15 90,660,724,849.99 Add: Increase in Liabilities (182,361,103.94) 1,204,260,331.00 Gain on Exchange Translation 49,111,840.17 306,454,153.05 Sub Total (133,249,263.77) 1,510,714,484.05 Net Cash inflow from Operating 26,983,104,518.92 89,150,010,365.94 Activities 27 Controller and Auditor General AR/WSDP/MoW/2020/21 - - оо � о а о г� гv р м г м г � � а � ,� о` о� � � � р � � м м т �r м� � v О � ь^ � zN и �N N аг t О� ~ _ �о � О ^'� F, р о о а о о гшр г �г � wW г Н ~ � � й о г � О г ш �.. N W = -� 3 �� а� о а о о� о � г Г � �0 й ^ ^ о И N � � �^ а W° г � � а � й � F и � й г � � а й г °i °i � а� � .� � О _ а � г оо о а о оо г � а � -- � � ш N о°о оо а � ~ Н' � �t" � г� г о о v g а ОQ � •�о.. Й д�и W N N � а 1- а го � = О - ��� а� N� ,�а � � � � а fб 3 � � г� � � � v о � LL С С� � Q Q С Й ij т И v и С й l� �,~. J О. П! и р� .� b о �` U +.+ г�о L� й с с �' и � а°�+' г соо�' ср с v� � о ; �� � р ° °J с�� v � � с+� � Е с 'во � Н агдсшn, w о о Qa� о д � r W а �госЕ�� � л мЕ а, ? й � � � д й О з .и +� � � о rr д�с р Q U aOQ оо 1- Ш �QЙ о F � ' V The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP 11) NOTES TO THE FINANCIAL STATEMENTS 1. General Information The Ministry of Water and is located along the Maji street area in Dodoma City: Website www.maji.go.tz.and email iecu@mowi,yo.tz PLACES OF BUSINESS BANKERS Maji Street Bank of Tanzania, P.0 Box 456 2 MIRAMBO STREET DODOMA P.0 BOX 2939, 11884 DAR ES SALAAM LAWYER 1. Account No:9931219921 (MoW) Attorney General, 2. Account No:9931220031 (DAWASA) P.0 BOX 9050, DAR ES SALAAM NBC Ltd, Corporate Branch, Sokoine Drive 1. Account No. 011105017772 USD 2. Account No. 011103038758 TZS ACCOUNTING OFFICER, AUDITOR Eng. Anthony D. Sanga, Controller and Auditor General, Government City National Audit Office, Maji Street Audit House P.0 Box 456 4 Ukaguzi Road DODOMA P.0 Box 950, 41104 Tambukareti DODOMA 29 Controller and Auditor General AR/WSDP/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) 2. BASIS OF PREPARATION These financial Statements comply with International Public Sector Accounting Standards for accrual basis of Accounting; the measurement bases applied is historical cost .The financial statement has been prepared on a going concern basis and the accounting policies have been applied consistently throughout the period. Moreover, the financial Statements have been prepared in accordance with Public Finance Act of 2001 (revised 2004), and Comply with the requirements of International Public Sector Accounting Standards (IPSAS). The financial statements are presented in Tanzania Shillings (TZS) 3. AUTHORIZATION DATE The Financial Statements were authorized to be submitted for audit on 30th September 2021 by the Accounting Officer. Upon issuance of audit opinion the financial statements will be available for issue Eng. Anthony D. Sanga PERMANENT SECRETARY 30 Controller and Auditor General AR/WSDP/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) 4. Significant Accounting Judgments, Estimates and Assumptions 4.1. Sustainability of Service Delivery The Financial Statements have been prepared in the assumptions that the entity wilt continue in operation and meet its statutory obligations for the foreseeable future. Nothing has come to our attention to indicate that the entity wilt not remain sustainable to provide the service of implementing the project for at least the next twelve months from the date of this statement. 5. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies adopted is accrual which will be consistently followed as shown below: 5.1. Reporting period The reporting period for these Financial Statements is the financial year of the Government, which runs from 1 July 2020 to 30 June 2021. 5.2. Reporting currency and translation of foreign currencies 5.2.1. Functional and reporting currency Items included in Financial Statements of the Government are measured using currency of the primary economic environment in which the government operates ("the functional currency"). The Financial Statements are presented in Tanzanian Shillings (TZS), which is the Government's functional and presentation currency. 5.2.2. Translation of transactions and balances in Foreign Currencies Foreign currency transactions are translated into Tanzanian shillings using the exchange rates prevailing at the dates of the transactions and the balances are translated using the year end exchange rates. Foreign exchange gains and losses resulting from translations at year end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the statement of financial performance. 5.3. Revenue from non-exchange transactions Revenue from non-exchange transactions includes receipts from non-exchange transaction to be recognized in full as revenue and should appear in the Statement of Financial Performance unless a liability is also recognized in respect of the same flow for unfulfilled conditions attached to that revenue. 5.4. Receipts Receipt represents cash received by the entity during the financial year and comprises of funds from the World Bank. 5.5. Exchequer Issue These are moneys received from the Consolidated Fund upon the authority of a warrant under the hand of the Paymaster-General addressed to the Accountant- 31 Controller and Auditor General AR/WSDP/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) General as part of Government funding for the project as per the Financing Agreement with the World Bank. 5.6. Other transfers These are recognized when it is probable that the future economic benefits or service potential associated with the asset will flow to the entity; and the fair value of the asset can be measured reliably. 5.7. Employee benefits Employee benefits include salaries, pensions and other related- employment costs. Employee benefits are recognized on accrual basis. Government operates a defined benefit plans. Different plan and contribution rates for employer and employees are made at the Ministerial level. 5.8. Unspent balance Any amount remained in fund account at the end of financial year, are carried forward to the next financial year to be used on activities intended earlier. 5.9. Value Added Tax WSSP 11 is exempted from paying VAT for Goods purchased and Services received. 6. Cash and Bank Balances 6.1. Cash and Cash Equivalents Cash and Cash equivalents in the statement of financial position comprise Cash at Banks and in hand. 6.2. Receivables and Inventories 6.2.1. Advances and other receivables Receivables are disclosed in the Financial Statements at original historical cost. 6.2.2. Inventories Inventories are stated at the lower of cost and net realizable value. Costs incurred in bringing each product to its present location and condition, are accounted for as follows: i. Raw materials - purchase cost on first in first out basis. ii. Stationeries and other consumables - cost is determined on first in first out basis. iii. Finished goods and work in progress - cost of direct materials and labour and a proportion of manufacturing overheads based on normal capacity but excluding borrowing costs. Net realizable value is estimated as selling price in the ordinary course of business, less applicable variable setting expenses. 32 Controller and Auditor General AR/WSDP/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) 7. Property, Plant and Equipment Property, Plant and Equipment is stated at cost, excluding the costs of day-to-day servicing, less accumulated depreciation and accumulated impairment in value. Such cost includes the cost of any replacement parts in accordance with the related recognition criteria. 8. Depreciation The Government has adopted straight line method for depreciation of Public Assets which is allocated systematically over the useful life of the respective assets as issued in Government Asset Guideline of 2019 and the accounting policies applicable. The depreciable amount of an asset shall be allocated on a systematic basis over its estimated useful life. The prevailing International Standard for depreciation shall be applied over the useful life of the assets. In accordance with the Generally Acceptable Valuation Principles (GAVP), Depreciation for valuation purposes shall be the adjustment made to the replacement cost to reflect physical deterioration, functional and economic obsolescence. 9. Estimated Useful Life (EUL) Assets ran an economic life peculiar to themselves depending on make, constant handling and operational use. Some assets are continued in use much beyond the EUL due to periodical maintenance and repairs. Assets expected life are projected in ranges as follows: Description Years Administration assets Leasehold land Over the Lease term Buildings 25 Plant and machinery 15 Furniture, fixture and equipment 5 Motor vehicles * Heavy duty (5 tons and above) 10 * Light duty (below 5 tons) 5 Motor cycle 7 Computer hardware 4 Infrastructural assets LeasehoLd land Over the (ease term Plant and machinery 15 Furniture, fixture and equipment 10 Motor vehicles W Heavy duty (5 tons and above) 10 N Light duty (below 5 tons) 5 Motor cycle 7 33 Controller and Auditor General AR/WSDP/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) The carrying values of cash - generating property, plant and equipment are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable. An item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the statement of financial performance in the year the asset is derecognized. The residual values, useful lives and methods of depreciating property, plant and equipment are reviewed, and adjusted if appropriate, at each financial year end. When each major inspection is performed, its cost is recognized in the carrying amount of property, plant and equipment as a replacement if the recognition criteria are satisfied. *Spot maintenances is evaluated on individual basis to determine whether they meet the recognition criteria for an asset, or need to be expensed 10. Land Land consists of (i) land and (ii) developed land (if the land element is material); where the Government has obtained ownership document such as title deeds. If cost can be measured reliably land is then measured on cost basis. If the land element is not material, developed land is ungrouped together with buildings under property, plant and equipment in land and building category. Land is not depreciated. 11. Inventories inventories shall be measured at the lower of cost and current replacement cost where they are held for a Distribution at no charge or for a nominal charge or Consumption in the production process. Cost is determined using the weighted average cost method and includes expenditure incurred in acquiring the inventories and bringing them to their existing location and condition. 12. Projects expenditure WSSP II projects are a series of undertakings by an accounting entity with specific objectives and a defined time frame and could be either: i. Jointly funded by the Government and a development partner. ii. Fully funded by a development partner. 34 Controller and Auditor General AR/WSDP/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) 13. Significant accounting judgements, estimates and assumptions The preparation of the Financial Statements requires management to make judgments, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of contingent liabilities, at the reporting date. However, uncertainty about these assumptions and estimates could result in outcomes that could require a material adjustment to the carrying amount of the asset or liability affected in the future. 14. Exchange Rate All monetary amounts in the Financial Statements are expressed in Tanzanian shillings, the legal tender shown as TZS. The Tanzanian Shilling closing rate was applied for major currencies. The Tanzanian Shilling closing rates (the Bank of Tanzania buying rates) for major currencies were used in the Financial Position. Currency 30 June 2021 30 June, 2020 United States DolLar (USD) 2,287.495 2,285.0891 British Pound 3,163.1482 2,817.9719 Euro 2,718.9166 2,575.5239 15. RISK MANAGEMENT The WSSP 11 is facing number of events that threaten attainment of its objectives. The risks are mitigated and addressed as and when they occur. A major risk that WSSP II facing is Operational Risks, hence WSSP 11 is faced by such risk due to its mandate and obligations, as a result exposing in great chances of being involved in misuse of resources. (i) Financial Management/Liquidity Risk Financial management risks relate to the availability of adequate funding for the WSSP 11 operations. The chief risk in this area is that demand for services might put excessive pressure on budget. Risks encompassing the entire scope of general financial management, Potential factors to consider include; Cash flow adequacy and Management thereof; financial losses; Wasteful expenditure; Budget allocations; financial statement integrity; and increasing operational expenditure. (ii) Economic Environment Risk Risks related to WSSP II economic environment. Factors to consider include: Inflation and Foreign exchange fluctuations. (iii)Political Environment Risk Risks emanating from political factors and decisions that have an impact on the WSSP II mandate and operations, possible factors to consider include: political pressure; Local, Provincial and National elections. 35 Controller and Auditor General AR/WSDP/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) (iv)Contract Management Risk Risks related to the WSSP II dependence on the performance of the Contractor, Consultant or Service provider. Risk in this regard could be that there is the likelihood that a service provider might not perform according to the service level agreement entered into with a Ministry. Nonperformance could include: Outright failure to perform; Not rendering the required service in time; Not rendering the correct service; and Inadequate/ poor quality of performance. (v) Procurement Risk Risks relating to the Ministry's material resources, possible aspects to consider include: Availability of material; Costs and means of acquiring / procuring resources; and the wastage of material resources and the Controls in place are Transparency, identification of needs, development of specifications, contract documents, contract negotiation, contract management, Evaluation of offers, identification preferred suppliers and selection of procurement methods e.g. NCB, ICB, single source. (vi)People Capability Risk Capability risks relate to the ability of our staff to deliver consistently high-quality services to all our clients. The Mitigating actions are: Continue to recruit staff with the appropriate qualifications, skills and experience; continue to implement strategy for Building capability. Our focus on (earning and development assists staff in gaining the qualifications and skills necessary for their roles. 16. Original and final approved budget and comparison of actual amount The approved budget is developed in the form of Annual Work plan for the activities which are to be implemented and approved by the World Bank on the Cash basis from 1 July 2020 to June 2021 whereas the Financial Statements are prepared on Accrual basis as per IPSAS 24 on the Presentation of Budget information in Financial Statements. 17. Events after Reporting Date There was no event after reporting period during the year under review. 18. Related Party Transactions There were no related party transactions during the year under review. Note 20 - Revenue from non- 2020/21 2019/20 exchange transaction (TZS) (TZS) Opening BaLance - 92,740,030,165.77 16,178,852,727.84 Add: Gain in Exchange Transaction 49,111,540.17 306,454,153.05 Cash 'Received 51,616,841,500.00 108,112,164,956.62 Direct Payment made by WB 0 1,931,467,207.67 36 Controller and Auditor General AR/WSDP/MoW/2020/2 1 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) Fund from Lab ware 28,287,823.10 0 Total Funds Available 144,434,271,029.04 126,528,939,045.18 Less; Closing funds .90,000,791,554.53 92,740,030,165.77 Amortized Revenue 54,433,478,481.37 33,788,908,879.41 Add: Gain on Exchange Transaction 49,111,540.17 306,454,153.05 Total Revenue 54,482,591,021.54 34,095,363,032.46 Note 21 - Deferred Income/Revenue Opening Balance 92,433,576,012.72 16,178,852,727.841 Receipts 51,616,841,500.00 108,112,164,956.62 Cash Received 0 1,931,467,207.67 Direct Payment made by WB 28,287,823.10 0 Total Grants Available 144,078,705,335.82 126,222,484,892.13 Less: Amortized Capital Revenue 29,771,454,677.19 12,748,167,389.92 Amortized Recurrent Revenue 24,662,024,804.18 21,040,741,489.49 Total Grants Deferred 89,645,225,854.45 92,433,576,012.72 Note 22 - Supplies and Consumable 2020/21 2019/20 Goods (TZS) (TZS) Air Travel Tickets 65,315,500.00 32,539,100.00 Computer supplies and Accessories 0.00 9,529,000.00 Conference Facilities 746,363,100.00 286,951,963.36 401,106,532.00 313,818,899.00 Ground travel (bus, railway taxi) 111,754,500.00 33,573,000.00 Office Consumables 66,673,000.00 1 552,010,350.00 Per Diem - Domestic 3,925,778,071.67 1,667,458,300.00 Printing and Photocopying Costs 147,320,436.00 48,010,000.00 Printing Material 0.00 1,877,118.00 Wire, Wireless, Telephone Telex 4,627,143.00 0.00 Bank Charges 17,226,568.18 1,391,795.00 Pipes and Fittings Maintenance 315,614,331.00 0.00 L C Charges 41,016,341.63 0.00 Total 5,842,795,523.48 2,947,159,525.36 Air Travel Tickets 65,315,500.00 32,539,100.00 Computer supplies and Accessories 0.00 9,529,000.00 Conference Facilities 746,363,100.00 286,951,963.36 Diesel 401,106,532.00 313,818,899.00 Controller and Auditor General ARIWSDP/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) Ground travel (bus, railway taxi) 111,754,500.00 33,573,000.00 Office Consumables 66,673,000.00 552,010,350.00 Per Diem - Domestic 3,925,778,078.67 1,667,458,300.00 Printing and Photocopying Costs 147,320,436.00 48,010,000.00 Printing Materia 0.00 1,877,118.00 Wire, Wireless, Telephone, Telex 4,627,143.00 0.00 Bank Charges 17,228,568.18 1,391,795.00 L C Charges 41,016,341.63 0.00 Supply of Pipes and Fittings 0.00 1,154,882,840.00 Grand Total 5,527,183,192.48 4,102,042,365.36 Water Basin Boards 13,484,131,907.23 14,633,025,400.29 Water Institute 170,212,614.23 0.00 Regional Water Laboratories 423,001,215.00 334,383,290.00 Zonal Water Laboratories 0.00 154,851,018.00 Total 14,077,345,736.46 15,122,259,710.29 Note 25 - Other Expenses 2020/21 2019/20 (Cashf low Statement) (TZS) (TZS) Auditing 275,296,080.00 199,690,000.00 Consultancy Fees 4,460,943,388.24 2,470,589,526.40 Tuition Fees 270,062,000.00 38,648,787.50 Training allowance 51,194,400.00 63,250,943.80 Total Cash Paid 5,057,495,868.24 2,772,179,257.70 Note 26 - Other Expenses (Statement of Financial Performance) Auditing 275,296,080.00 199,690,000.00 Consultancy Fees 4,643,306,199.24 2,519,967,017.40 Tuition Fees 270,062,000.00 38,648,787.50 Training allowance 51,194,400.00 63,250,943.80 Total 5,239,858,679.24 2,821,556,748.70 38 Controller and Auditor General AR/WSDP/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) Note 27- Cash and Cash Equivalent Designated Account Balance -MoW 29,145,180,684.33 54,538,266,223.19 Designated Account Balance - 58,230,954,694.91 27,832,823,975.11 DAWASA NBC Ltd -USD ACCT-DAWASA 109,612,366.92 7,619,743,858.41 NBC Ltd--TZS ACCT-DAWASA 2,333,764,206.61 191,608,852.99 Unspent Amount-MoW 181,279,601.76 2,557,587,256.07 Total 90,000,791,554.53 92,740,030,165.77 Note 28: Property, Plant and Equipment Computers Equipment 0.00 240,452,005.94 Motor cycle 0.00 456,970,020.15 Furniture and Fittings 0.00 306,281,054.55 Data Loggers 0.00 292,134,247.00 Office equipment 0.00 12,109,459.89 Motor cycle 0.00 1,462,393,937.54 Total 0.00 2,770,340,725.07 Note 29: Pre Payments Advance to Contractor -Distribution Part 1 8,730,892,500.00 9,501,325,862.29 Advance to UNOPS for Motor Vehicle 1,100,620,800.16 798,120,356.44 Prepayments- Equipment 1,928,543,620.41 0.00 Total 11,760,056,920.57 10,299,446,218.73 Note 30: Inventory Item 2020/21 2019/20 (TZS) (TZS) Pipes and Fittings for network maintenances 0.00 315,614,331.00 Total 0.00 315,614,331.00 39 Controller and Auditor General AR/WSDP/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) Note 31 Work in Progress Description As at 1 July 2020 Additions during Additions during Balance as at 30 TZS the year the year (Non- June 2021 (Monetary) Monetary) TZS TZS TZS As at 30 June 2021 Consultancy 1,192,775,020.28 16,632,889,016.44 9,501,325,862.29 27,326,989,899.01 Services for Supervision of Construction of Water Supply Distribution Network Part 1 from University Reserviour to Bagamoyo Consultancy 166,245,719.43 289,923,621.96 0 456,169,341.39 Services for Preparation of ESIA and RAP for Mbezi Beach Waste Water Treatment Plant Off- Grid Water - 489,092,780.34 0 489,092,780.34 Supply _ Off- Grid Water I 599,492,337.88 0 599,492,337.88 Sanitation Total 2020/21 1,359,020,739.71 18,011,397,756.62 9,501,325,862.29 28,871,744,358.62 As at 30 June 2020 Consultancy 1,107,181,075.28 85,593,945.00 0 1,192,775,020.28 Services for Supervision of Construction of Water Supply Distribution Network Part 1 from University Reserviour to Bagamoyo Consultancy 166,245,719.43 0 0 166,245,719.43 Services for Preparation of ESIA and RAP for Mbezi Beach Waste Water Treatment Plant Total 2019/20 1,273,426,794.71 85,593,945 0 1,359,020,739.71 40 Controller and Auditor General AR/WSDP/MoW/2020/21 The United Republic of Tanzania Ministry of Water for Second Water Sector Support Project (WSSP II) Note 32: Funds received Date Payee Name BOT USD Exchange Equivalent in TZS Reference Rate 13 July 2020 Disbursed by 0011119075240 22,442,105.00 2,300.00 51,616,841,500.00 World Bank 1 July 2020 Recovery for NA 12,356.88 2,289.24 28,287,823.10 erroneously transfer by BOT Total 51,645,129,323.10 41 Controller and Auditor General AR/WSDP/MoW/2020/21 °о °о о °о °о р � о� � о о� о � � � и � м н й v о г.i г„� N � с� .- .о �О М ^ � �р � О� �О � ° оно г� го ° о и � р� +' и � .� вр � и г0 а� О F- о о ° О � ° ° о а й � N � ~ °о °о р м N м о ni о� � � м v � � � й °о °о о Q о `с N о� о � N � р" � м r� о О и � � � о .о и и с� N н � Г �^ р `° о о о N ° й � а G а' и о н о о о vi ,,, ° ° � � �°о � = н} о �_ Г �i а й й � °O ао з "' г� о о о � ° N М .о о о ° °' � м � Q� v � оно Q Н° ° ° д , ni � р �- о � а � ° г � .о и о о ° м � Q г° � ° ° ° ni а � а� о о о о г й с_ � о N � � vi � � F- о °о О° � г�о м а � о о о й Й п� � � _ гs а � ° ° ° и м •�� р} г о о о а F' И Q И С С �й � р N О т о >+ м � � м � у го vi Q �� � о гл � v а с y О и 0 l�'7 � ` � li ° о `о а �' � о z �. о � °� `° л� а � О � ш й � а � �о о г � о � г � а �� �' W ш ш � w � w � � ш � с г' м а � О � й � а н � � й Й и а ш _:� о � �°о w о ш о � � z о ш о � Н�L Z И l:� И V И � N И Q V И I'� й Q 7 � О У Р Р � ' ? а N N М Р �О ОорΡ r СО Р 1� О , W ? 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W � Б а'0 � ` О о г � - а Q � ; 3 Н а ~ и г � а {1•� , - - i� J I О 1� 1� Р � У � д с с о n r: ,и, й и � т с`т о .с � о N � � � о о � Ф � > �Г+ О С' О Р' р � !Е !�С 1Wi � у Е ° '� п � n .� � а й а � -� о С С � � о v Р и • - � �С о G. о и й го о. ~' у LL с Z' й о °о_ о v ^р � � о у'� �^ м � � ао $ � N О и ё с � _ о: ё г� _ N с V ь. } а о rv и о и" � С1 -�О � а Е v v rv °м р t7 ii L � N ар^+ 7 Q � .� ' 7 д • • о • • о о � о с о о а/ � � Р О О О О Р и �О О V.1 Q О 1� ^ 1� О V 1� 1� N � у О и N � Q N �" о оР•' � ё р гСо У � � о � � м rn м й � N � � � � и и � rv и и �о' Г и � � й � о т й � v v v о N г°�v N О G1 � � а у Н г Z - й г I v ш О й ш �у а v й ш ы ьU д ш � � � t и с ] аС а Т у Ш � ш оП О а >` in У а� � у � и � и� оЕ �w� � � и> t�a о Е у а � и � W О О U а д • с � Q р. � i U б,б � С � У Q Е'S Ё'� � ',9 �- Е 5 Ё'« • 3 � ° � о v ]� т О о � � а V ш�i iL О о f � � �т Vw LL�в. О ° Н м Note. 35 Gain on Exchange Translation Currency Bal. On 30 June Exch. Rate valent in TZS 2021 United States Dollar (USD)- 12,762,532.12 2,287.495 29,194,292, mow Tanzanian Shilling (TZS)-MoW 29,145,180,684.33 1.00 29,145,180,684.33 Difference: Gain Due to Exchange Fluctuations 49,111,540.17 Note. 36 Deferred Revenue of Capital Nature Deferred revenue of capital nature amounting to TZS 60,674,331,268.44 relate to contract balances of capital nature which include works and related consuttancy services. Note. 37 Restated Prior year Figure Due to the issuing of new Circular Na. 7 concerning presentation of Financial Statement which requires Amortization of Prepayments, the Prior year Deferred Revenue had an Items of Advance to Contractors and Acquisition of PPE, we have restated the figure of Deferred Revenue by Amortising the Prepayments in the Revenue hence increased the Accumulated Surplus from TZS 5,047,676,916.80 to TZS 14,748,145,775.43. Deferred Components in Restated 2019/20 Figure as per Audited Adjustment (TZS) F/Position FS 2019/20 (Before restatement) Capital. Nature 75,703,125,984.53 74,087,872,128.03 1,615,253,856.50 Recurrent Nature 16,730,450,028.19 28,046,172,T43-.12 11,315,722,714.93) 92,433,576,012.72 102,134,044,871.15 (9,700,468,858.43) Note. 38 Restated figures for the Prior year Items Items Details -]-dr-i-ginal Figures Restated Figures Reasons Deferred Deferred 102,134,044,871.15 92,433,576,012.72 Adjustment of prior year Revenue Revenue Deferred Revenue which includes Prepayments Items amounting to TZS 9,700,468,858.43 ,Z-cumul Accumulated 5,047,676,916.80 14,748,145,775.43 Adjustment due to ated Surplus Amortisation of Prepayment Surplus amounting to TZS 9,700,468,858.43 to the Reported figure of Revenue in 44 Controller and Auditor General AR/WSDP/MoW/2020/21 Items Items Details Original Figures Restated Figures Reasons the Statement of Financial Performance Note. 39 Contract Commitments as at 30 June 2021 Contract Number Contract Description Amount (TZS) Contract of Capital Nature 1. DAWASCO/WSSPil/2017- Consultancy Services for Supervision of 4,724,853,331.92 18/C2/CO1 Construction of Water Supply Distribution Network Part 1, from University Reservoir to Bagamoyo Town 2. TZ-DAWASCO=25524-CW- Construction of Water Supply Distribution 67,349,583,765.00 RFB Network Part 1, from University Reservoir to Bagamoyo Town 3. AE/059/2018/2019/ Rehabilitation of WRBWB Dodoma Sub- 678,706,521.19 /W/03 A Office, - Dodoma Municipality. 4. AE/059/2018/2019/W/04 Construction of WRBWB Headquarter 1,010,493,583.42 A Office, Water Laboratory and Related Works in Morogoro and Construction of TAMI WUA Office in Kilosa 5. AE/059/2018/2019/W/04 Provision of consultancy service for 324,234,926.50 C Supervision of construction of WRBWB headquarter office,water laboratory and related works in Morogoro and construction of Tami WUA office in Kilosa and rehabilitation of WRBWB Dodoma-sub office in Dodoma Sub-Total 74,087,872,128.03 Other Contracts signed contracts 7 AE/059/2018/2019/C/09 Provision of Consultancy Service for 150,000,000.00 Monitoring and Evaluation of the Project Implementations 10 AE/059/2018/2019/C/06 Provision of Consultancy Service for 440,634,000.00 abstraction Mapping to update information of existing users for compliance for both surface and ground water 11 ME-011/2018-2019/C/07 Consultancy for preparation of 875,000,000.00 Catchment Conservation Plans in Nine Basins and Implementation in Wami/Ruvu Basin- Tanzania 12 AE/059/2018/2019/W/07 Fabrication and Installation of 70,839,736.00 concrete beacons into 60m river buffer for Ruvu (60km), Mgeta (60km) and Mvuha (50km) rivers 45 Controller and Auditor General AR/WSDP/MoW/2020/21 S/N Contract Number Contract Description Amount (TZS) 13 AE/059/2018/2019/W/09 Drilling of four borehore and 78,780,120.50 construction of water supply systems at Sangasanga-Mvuha, Dakawa and Tunye-Duthumi within Morogoro District Councils 1,615,253,856.50 Sub-Total 75,703,125,984.53 TOTAL Note 40: FUNDS TRANSFERRED TO WATER BASIN OFFICE AND LABORATORIES (REFER NOTE 23) IA IMPLEMENTING AGENCY 2020/21 2019/2020 CATEGORY WAMI RUVU BASIN WATER OFFICE 7,633,324,124.42 11,339,751,137.16 RUVUMA BASIN WATER OFFICE 615,102,715.43 367,662,500.00 RUFIJI BASIN WATER OFFICE 1,569,589,372.72 675,748,048.38 PANGANI BASIN WATER OFFICE 505,312,920.62 426,662,500.00 BASIN WATER LAKE VICTORIA BASIN WATER 781,794,920.62 374,551,216.75 OFFICES OFFICE LAKE TANGANYIKA BASIN WATER 465,102,715.43 370,662,500.00 OFFICE LAKE RUKWA BASIN WATER 679,329,479.14 352,662,500.00 OFFICE LAKE NYASA BASIN WATER 486,056,093.43 352,662,500.00 OFFICE CENTRAL BASIN WATER OFFICE 748,519,565.42 372,662,500.00 SUB TOTAL 13,484,131,907.23 14,633,025,402.29 BUKOBA WATER SUPPLY 56,234,680.00 52,751,135.00 SHINYANGA WATER SUPPLY 33,473,025.00 53,751,135.00 MBEYA WATER SUPPLY 11,000,000.00 11,000,000.00 SUMBAWANGA WATER SUPPLY 11,000,000.00 11,000,000.00 KIGOMA WATER SUPPLY 14,146,100.00 54,751,135.00 MWANZA WATER SUPPLY 135,076,580.00 34,727,500.00 MUSOMA WATER SUPPLY 19,386,925.00 52,751,135.00 ARUSHA WATER SUPPLY 11,000,000.00 12,000,000.00 TANGA WATER SUPPLY 11,000,000.00 12,000,000.00 REGIONAL NGURDOTO REAESARCH STATION 8,763,955.00 10,000,000.00 WATER IRINGA WATER SUPPLY 11,000,000.00 12,000,000.00 LABORATORY SINGIDA WATER SUPPLY 19,386,925.00 52,751,135.00 MTWARA WATER SUPPLY 10,500,000.00 12,000,000.00 SONGEA WATER SUPPLY 10,500,000.00 11,000,000.00 DODOMA WATER SUPPLY 11,000,000.00 21,000,000.00 DAR ES SALAAAM 21,886,925.00 42,372,383.00 MOROGORO WATER LABORATORY 11,000,000.00 33,378,750.00 HQ 16,646,100.00 0.00 SUB TOTAL 423,001,215.00 489,234,308.00 DELIVERY SUPPORT WATER INSTITUTE 170,212,614.23 0.00 GRAND TOTAL 14,077,345,736.46 15,122,259,710.29 46 Controller and Auditor General AR/WSDP/MoW/2020/21 Ф � 3� о2 д� 7 � и о о LN['f а+ � у а+ 7 � И О � у � у� `аЕ�а ш аш а и v � а °о °о �° v � г о о оо а �b� г °о °о с� °0 � ^ а о о N v�� � °о °о о и Q� г � о г� ��ш г N � N � w � ш г °O ` �г' го �-�+ � о�о^ '� г N й и с а iл � а к � � и W г м �; 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