THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE REPORT OF THE CONTROLLER AND AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KIHANSI CATCHMENT CONSERVATION AND MANAGEMENT PROJECT (KCCMP) FOR THE YEAR ENDED' 30TH JUNE, 2017 Controller and Auditor General, National Audit Office of Tanzania, Audit House, 16 Samora Machel Avenue, P.O. Box 9080, Tel: 255 (022) 2115157 /8, Fax: 255 (022) 2117527, E-mail ocag@nao.go.tz Website: www.nao.go.tz 11101 DAR ES SALAAM. December, 2017 AR/KCCMP/2016/2017 TABLE OF CONTENTS ABBREVIATIONS ............................................................................ iii 1.0 GENERAL INFORMATION ............................................................ 1 Vision , Mission and Core Values .... ..... .. . .. ................... ...... . ........... .. ... . .. 1 1.1 Audit Objectives .. . .. ............ . .. ..... ...... .... . ........... .............. . ... .... 2 1.2 Audit Scope ......... . . ..... .. .... .... . ... .. ... .. . ...... . ..... . ........ ...... .. .. ... ... 2 1. 3 Audit Methodology .......... . ...... . .... ...... ... ... ...... .. . .. .... ... .. .. ...... . .... 2 2.0 AUDIT REPORT ON FINANCIAL STATEMENTS ............... . ..... .. ............ 3 ii Office of the Controller and Auditor General AR/KCCMP/2016/2017 ABBREVIATIONS AR Audit Report KCCM Kihansi Catchment Conservation Management LGFM Local Government Financial Memorandum , 2009 MoU Memorandum of Understanding NECC National Environment Conservation Council PAA Public Audit Act No. 11 of 2008 PPRA Public Procurement Regulatory Authority URT United Republic of Tanzania iii Office of the Controller and Auditor General AR/KCCMP/2016/2017 1.0 GENERAL INFORMATION Mandate The statutory duties and responsibilities of the Controller and Auditor General are given under Article 143 of the Constitution of the URT of 1977 (revised 2005), Sect. 10 (1) of the Public Audit Act No.11 of 2008 and in Sect. 45 and 48 (1) of the Local Government Finances Act No. 9 of 1982 (revised 2000) Vision, Mission and Core Values Vision To be a highly regarded Institution that excels in Public Sector Auditing. Mission To provide high quality services that improves public sector performance, accountability and transparency in the management of public resources. Core Values In providing quality services, NAO is guided by the following Core Values: ./ Objectivity: We are an impartial organization, offering services to our clients in an objective and unbiased manner; ./ Excellence: We are professionals providing the highest quality audit services based on best practices; ./ Integrity: We observe and maintain the highest standards of ethical behaviour and the rule of law; ./ People focus: We focus on our stakeholders' needs by building a culture of good customer care and having competent and motivated work force; ./ Innovation: We are a creative organization that constantly promotes a culture of developing and accepting new ideas from inside and outside the organization and ./ Best resource utilisation: We are an organisation that values and uses public resources entrusted to it in an efficient, economic and effective manner. We do this by: • 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; • Systematically involve our clients in the audit process and audit cycles; and • Providing audit staff with appropriate training, adequate working tools and facilities that promote their independence. © This audit report is intended to be used by Government Authorities. However, upon receipt of the report by the Speaker and once tabled in Parliament, it becomes a public record and its distribution may not be limited. 1 Office of the Controller and Auditor General AR/KCCMP/2016/2017 1. 1 Audit Objectives To obtain reasonable assurance about whether the Financial Statements as a whole are free from material misstatement, whether due to fraud or error and are prepared in accordance with an applicable financial reporting framework; and whether laws and regulations have been complied with . 1. 2 Audit Scope The audit was carried out in accordance with the , the International Standards of Supreme Audit Institutions (ISSAls) , the agreed Memorandum of Understanding (MoU) and other audit procedures as were deemed appropriate under the circumstances. This covered the evaluation of the effectiveness of the financial accounting system and internal controls over various activities of KCCMP. The audit was conducted on a sample basis; therefore, the findings are confined to the extent that records, documents and information requested for the purpose of the audit were made available to me. Audit findings and recommendations arising from the examination of the accounting records, appraisal of KCCMP activities as well as evaluation of the Internal Control Systems which requires management's attention and actions, are set out in the management letter issued separately to the Permanent Secretary - Vice President's Office. As an auditor, I am not required to specifically search for fraud and therefore , my audit cannot be relied upon to disclose all such matters. However, my audit was planned in such a way that I would have reasonable expectations of detecting material errors and misstatement in the Financial Statements resulting from irregularities including fraud . The responsibility for detection , prevention of irregularities and the maintenance of an effective and adequate system of internal control rests with the management of NEMC. 1. 3 Audit Methodology My audit approach included tests of the accounting records and other procedures in order to satisfy the audit objectives. My audit procedures included the following: • Identify and assess risks of material misstatement, whether due to fraud or error, based on an understanding of the Fund and its environment, including the Fund ' s internal controls. • Obtain sufficient and appropriate audit evidence about whether material misstatements exist, through designing and implementing appropriate responses to the assessed risks. • Form an opinion on the Financial Statements based on conclusions drawn from the audit evidence obtained. 2 Office of the Controller and Auditor General AR/KCCMP /2016/2017 2.0 AUDIT REPORT ON FINANCIAL STATEMENTS To: Permanent Secretary, Vice President' s Office, Kihansi Catchment Conservation Management (KCCMP) , P.O. Box 5380, DAR ES SALAAM. RE: REPORT OF THE CONTROLLER AND AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE KIHANSI CATCHMENT CONSERVATION AND MANAGEMENT PROJECT (KCCMP) FOR THE YEAR ENDED 30 JUNE 2017 Unqualified Opinion I have audited the financial statements of Kihansi Catchment Conservation Management (KCCMP ), which comprise the statement of financial position as at 30th June, 2017, and the statement of financial performance, statement of changes in equity and statement of cash flows for the year then ended , and notes to the financial statements, including a summary of significant accounting policies. In my opinion , the accompanying financial statements of the Kihansi Catchment Conservation Management (KCCMP) are prepared in all material respects, in accordance with International Public Sector Accounting Standards (IPSAS) cash basis of accounting and in the manner requi red by the Public Finance Act, 2001 revised 2004 / Local Government Finances Act 1982, revised 2000 . Basis for Opinion I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAls). My responsibilities under those standards are further described in the Auditor' s Responsibilities for the Audit of the Consolidated Financial Statements section of my report . I am independent of (name of the entity) in accordance with the ethical requirements that are relevant to my audit of the consolidated financial statements in United Republic of Tanzania 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 adverse opinion. Information Other than the Financial Statements and Auditor's Report Thereon [Reporting in accordance with the reporting requirements in /SA 720 Revised.] Management is responsi ble for the other information. The other information comprises of the Director's Report and the Declaration by the Head of Finance but does not include the financial statements and our auditor's report thereon . 3 Office of the Controller and Auditor General AR/KCCMP/ 2016/2017 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 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 IPSASs, 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. Responsibility of the Controller and Auditor General 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 auditor's 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 ISAs 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. In addition, Sect. 10 (2) of the PAA No.11 of 2008 requires me to satisfy myself that, the accounts have been prepared in accordance with the appropriate accounting standards. Further, Sect. 48(3) of the Public Procurement Act No. 7 of 2011 requires me to state in my annual audit report whether or not the audited entity has complied with the provisions of the Law and its Regulations. 4 Office of the Controller and Auditor General AR/KCCMP/2016/2017 Report on Other Legal and Regulatory Requirements Compliance with the Public Procurement Act, 2011 In view of my responsibility on the procurement legislation and taking into consideration the procurement transactions and processes I have reviewed as part of this audit, I state that Kihansi Catchment Conservation Management (KCCMP) procurement transactions and processes have generally complied with the requirements of the Public Procurement Act No. 7 of 2011 and its underlying Regulations of 2013. December, 2017 Copy to: Chief Secretary, State House, P.O. Box 9120, 1 Barack Obama Road 11400 DAR ES SALAAM Permanent Secretary and Paymaster General, Ministry of Finance, P.O. Box 9111, 1 Madaraka Street 11468 DAR ES SALAAM Resident Representative, World Bank Mission, DAR ES SALAAM. 5 Office of the Controller and Auditor General AR/KCCMP/2016/2017 STATEMENT OF MANAGEMENT RESPONSIBILITY, INTERNAL CONTROL OVER FINANCIAL REPORTING FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2017 Responsibility for the integrity and objectivity of the accompanying finan cial statements for the year ended June 30 , 2016, and all information contained in these statements rests with the management of the National Environment Management Council (NEMC) . Management in accordance with the Government's accounting policies, which are based on IPSAS, has prepared these finan cial statements. The presentation and results using the stated accounting policies do not result in any significant deficiencies from IPSAS. Management is responsible for the integrity and objectivity of the information in these financial statements. Some of the information in the financial statements is based on management's best estimates and judgment, and gives due consideration to materiality. To fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the Council's financial transactions. Financial information submitted in the preparation of the Public Accounts of NEMC, and included in NEMCS' Annual Report is consistent with these financial statements. Management is also resp onsible for maintaining an effective system of internal control over financial reporting designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are properly authorized and recorded in accordance with the Finance Act and other applicable legislation , regulati ons , authorities and policies. Management seeks to ensure the objectivity and integrity of data in its financial statements through careful selection , training , and development of qualified staff; through organizational arrangements that provide appropriate divisions of responsibility; through communication programs aimed at ensuring that regulati ons , policies , standards, and managerial authorities are understood throughout NEMC and th rough conducting an annual assessment of the effectiveness of the system of internal control over financial reporting (ICFR). The system of ICFR is designed to mitigate risks to a reasonable level based on an on-going process to identify key risks, to assess effectiveness of associated key controls, and to make any necessary adjustments. The Office of the Auditor General, the independent auditor for the Government of Tanzania, has expressed an opinion on the fair presentation of the financial statements of NEMC , which does not include an audit opinion on the annual assessment of the effectiveness of NEMCS' internal controls over finan cial reporting. Approved by: /) ~ Amina Kibola, ~ CPA. Esther Subbi, Project Coordinator Project Accountant STATEMENT BY CHIEF ACCOUNTANT It's the responsibility of the Chief Accountant to prepare financial statements that gives a true and fair view of the state of affairs of NEMC as at the end of the financial year and of its surplus or deficit for that year. The Chief Accountant ensures that NEMC maintains proper accounting records which disclose, with reasonable accuracy the financial position, performance and change in the financial position of Kihansi Catchment Conservation Management Project (KCCMP) under NEMC. The Chief Accountant accepts responsibility for the financial statements, which have been prepared using appropriate accounting policies supported by reasonable and prudent judgment and estimates, in conformity with the International Public Sector Accounting Standards (IPSAS). Based on his knowledge, the financial statements, and other financial information included in the report (including, financial statements, footnotes to the financial statements, selected financial data, management's discussion and analysis of operations and financial condition and other financial information in the report), fairly present in all material respects the financial condition, results of operations and cash flows of the company as of, and for, the periods presented in the report. The Chief Accountant is of the opinion that this financial statement gives a true and fair view of the state of the financial affairs of KCCMP as at 30th June 2017. The Chief Accountant further confirms the completeness of the accounting records maintained by KCCMP at NEMC, which have been relied upon in the preparation of the financial statements. Name: Esther Subbi Title: Project Accountant Signature: Date: NATIONAL ENVIRONMENT MANAGEMENT COUNCIL KIHANSI CATCHMENT CONSERVATION MANAGEMENT PROJECT (KCCMP) TF 015774-TZ RECEIPTS AND PAYMENTS OF FUNDS FOR THE PERIOD ENDED 30TH JUNE 2017 CURRENCY - USD & TZS NOTE 2016/2017 2015/2016 RECEIPTS USD TZS USD TZS Balance bid 579 ,922 1, 330,151,869 223 ,905 602, 336,037 Advance from GEF World Bank 3.3 941 ,774 2,078,366,936 1,253,857 2,687,801 ,524 Other Income 3.3 6,946 14,952, 159 Prior Period Adjustments 3.11 (20,282) - - - TOTAL RECEIPTS 1, 508,359 3, 423 , 470,964 1,477,762 3, 290,137, 561 PAYMENTS Component 1: Institutional C apacity Building for the Management of Kihansi Catchment 3.8 212 ,444 461 ,575 ,043 142,572 311 ,234,406 Com ponent 2: Conserve Endegered Spicies in Kihansi Catchemen t 3.8 1,1 67, 002 2,550,597,143 725,345 1,583,428,878 Component 3: Project Management & Cordination 3.8 33 ,091 66 ,462 ,690 29 ,923 65 ,322,408 TOTAL PAYMENTS 1,412,537 3,078,634,876 897, 840 1, 959 , 985,692 SURPLUS OF RECEIPTS OVER PAYMENTS 95 , 822 344, 836 ,088 579 , 922 1,330,151,869 NAME: Esther Subbi NAME:Amina Kibolla TITLE:Project Accountant TITLE:Project Coordinator SIGNATURE: DATE: :~~:~TU~ NATIONAL ENVIRONMENT MANAGEMENT COUNCIL KIHANS I CATCHMENT CONSERVATION MANAGEMENT PROJECT (KCCMP ) TF 015774-TZ ST ATEMENT OF FI NANCIAL POSITION AS AT 30TH JUNE 2017 CURRENCY - USD & TZS 2016/2017 2015/2016 - NOTE USD TZS USD TZS ASSETS Non Current Assets - - - - Current Assets Cash and Cash Equivalents 3.2 95, 822 385, 699 ,056 579,922 1,330,1 51,868 - TOTAL ASSETS 95,822 385 , 699 , 056 579 ,922 1, 330,151,868 FINANCED BY: - GEF World Bank 3.3 941 ,774 2,078 ,366 ,936 1,253,857 2,687,801, 524 Other Income 3.3 6,946 14, 952 ,159 - Prior year Adjustment 3 . 11 (20,282 ) - - Surplus from Previous year 579 ,922 1, 330,151, 869 223 ,905 602 , 336,037 Sub Total 1, 508 , 359 3, 423 ,470 , 964 1,477 ,762 3,290 ,1 37 , 561 Less: Accumulated Payments 3.8 (1,41 2, 537) (3, 078 ,634,876 ) (897,840) (1,959,985,692) TOTAL 95 , 822 344, 836 ,088 579 ,922 1,330 , 151 ,869 NAME: Esth er Subbi NAME: Amina Kibolla TITLE:Proj ect Accountant TITLE:Project Coordinat or SIGNATURE : SIGNATURE: c_~ ~ DATE: DATE: ~(( ,;;).{JJ,q NATIONAL ENVIRONMENT MANAGEMENT COUNCIL KIHANSI CATCHMENT CONSERVATION MANAGEMENT PROJECT (KCCMP) TF 015774-TZ STATEMENT OF CASH FLOW AS AT 30TH JUNE 2017 CURRENCY - USD ft TZS 2016/2017 2015/2016 CASH FLOW FROM OPERATING ACTIVITIES USO TZS USO TZS RECEIPTS Advance from GEF World Bank 941,774 2,078 ,366,936 1,253 ,857 2,687,801 , 524 Other Income 6,946 14,952, 159 - - Local Counterpart Funds - GoT - - - - TOTAL RECEIPTS 948,720 2,093,319,095 1,253,857 2,687,801,524 PAYMENTS Component 1: Institutional Capacity Building for the Management of Kihansi Catchment 212 ,444 461,575 ,043 142, 572 311 , 234,406 Component 2: Conserve Endangered Species in Kihansi Catchment 1, 167,002 2, 550 ,597, 143 725 ,345 1, 583 ,428 ,879 Component 3: Project Ma nagement & Coordination 33,081 66 ,462 ,690 29 ,923 65 ,322,408 TOTAL PAYMENTS 1,412,527 3,078,634,876 897,840 1,959,985,693 NET CASH FLOW FROM OPERATING ACTIVITIES {463 ,807) (985 ,315,781) 356,017 727,815,831 CASH FLOW FROM INVESTING ACTIVITIES Purchase /Construction of Non-Current Assets - - Purchase of Intangible Assets - - NET CASH FLOW FROM INVESTING ACTIVITIES - - - - CASH FLOW FROM FINANCING ACTIVITIES - - - - Net Increase / Decrease in Cash and Cash Equivalents (463 ,807) (985 ,315 ,781) 356,017 727,815 ,831 Cash and Cash Equivalents at the beginning of the year 559 ,640 1,330, 151 ,869 223 ,905 602 ,336,037 Cash and Cash Equivalents at the end of the year 95,822 344,836,088 579,922 1,330,151,868 NAME: Amina Ki bola NAME: Esther Subbi TITTLE: inator TITTLE: Project Account ant SIGNATURE: SIGNATURE: DATE: ~ \ \\ \~._t:>\1- DATE: ACCOUNTING POLICIES AND NOTES TO THE FINANCIAL STATEMENTS STATEMENT OF COMPLIANCE AND BASIS OF PREPARATION OF FINANCIAL STATEMENTS These Financial Statements have been prepared according to the IPSAS- Cash basis of Accounting. Generally, income constitutes of range of revenue receipts, under these financial statements , receipt comprises of non-tax revenue from World Bank consolidated funds. Since the Government is operating on Cash basis, likewise the Project funds have to be accounted in the same way. Therefore all receipts are recognized after receiving cash and cash equivalents such as withdraw application notifications. Moreover revenue is only recognized as income to the period to which it relates. The financial statements are prepared under the historical cost convention. No adjustments have been made for inflationary factors affecting the financial statements. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 3.1: PROPERTY, PLANTS & EQUIPMENTS (PPE) 3. 1. 1 Recognition Property, Plant and Equipment principally comprises land , buildings, plants, vehicles, equipment, highways and any other infrastructure assets but does not include regenerative natural resources. Collectively referred to as fixed assets are recorded as expenses under the respective programs at the time of acquisition. Fixed assets are subject to donor requirements regarding their use, title, disposition, and consequently are not recorded as assets of the organization. Unrealized gains or losses arising from changes in the values of property, plant and equipment are not recognized in the financial statements. 3. 1. 2: Depreciation of PPE Accordingly, no depreciation is charged on fixed assets. The Project maintains a separate memorandum of fixed assets at historical cost. 3.1.2: Subsequent Expenditures Expenditures incurred to replace a component of Property, plant and Equipment is also expensed full to the statement of comprehensive income during the financial period in which they are incurred. 3.2: CASH AND CASH EQUIVALENTS Cash and cash equivalents are carried in the statement of financial position at face value. For the purpose of cash flow statement, cash and cash equivalents consist of cash and demand deposits. Receipts represents cash received by the Project during the financial year under review, it comprises withdraw application released by World Bank. The grants from Donors are recognised as income when received by the Project and Government Counterpart Funds is realised as income after the programme receives the release warrant from Treasury . Statement of . Desu~nate dAccounts 30.06.2017 30.06.2016 Particulars USD TZS USD TZS CRDB BANK 85 ,822 363 I 259 I 056 579,922 1, 330, 151 ,868 BOT - Dar es salaam 10 000 22 ,440 ,000 - - Total 95 , 822 385 , 699 ,056 579,922 1,330, 151,868 3.3:SCHEDULE OF RECEIPTS FROM WB- USD 941,774 which is equal to TZS 2,078,366,936 Withdraw applications are the main source of revenue for the Project . Receipts are recognized in the i ncome and expenditure statement when they are received by the Project. The Total Receipts is USD 941 ,774 which is equal to TZS 2 078 366 936 as detailed here under· - ' ' ' 30.06.2017 30.06.2016 Particu tars USD TZS USD TZS Wit hdraw applications 941 ,774 2,078 ,366,936 1,252,161 2 684, 120 825 Other Income 6,946 14,952 , 159 1,695 3,680,700 Total 948,720 2,093,319,095 1,253,856 2,687,801,525 3.4:SCHEDULE OF OTHER INCOME - FROM STALE CHEQUES NOT CLAIMED AS AT 30th JUNE 2016 30.06.2017 30.06.2016 Particu tars USD TZS USD TZS Tovata Tanzania Ltd 423.00 889 720.00 - - Techno Net Scientific Ltd 2,518.02 5,392 ,062.85 - - TEMESA 55.34 120,000.00 - - Tanzania Standard (N} Ltd 312.37 677 ,462 .00 - - TANESCO lfakara 2,039.36 4,419 ,512.45 - - Pe rson Kalenga 1 597.68 3,453 401.30 - - Total 6 945.77 14 952 158.60 - - 3.5: FOREIGN CURRENCY TRANSACTIONS Foreign Currency transactions are translated into Tanzanian shillings(TZS) at the rate of exchange rulling at the dates of transactions. Monetary Assets as at the yaer end experssed in Foreign Currencies are translated in TZS at the rate of exchange rulling at the year end of the financial yaer. The resultant gains/ losses on exchange rate transactions are dealt with in the statement of comprehensive income. 3.6: FUNCTIONAL AND PRESENTATION CURRENCY The Financial Statements are presented in both USD and TZS, which are functional and presentatiom currencies for Project and Government of Tanzania. 3.7: REMUN ERATION FOR THE TEAM OF PROJECT MANAGEMENT Management team of the project includes Steering Committee which is headed by Permanet Secretary -VPO , Director General -NEMC and Coordination Team from NEMC. The Manasgement personnel are civil servants, thus they provide managerial services to the programme at Non Monetary cost, that is in kind contribution by the Govern ment t o the Project. 3:8: SCHEDU LE OF PAYME NTS Generally, expenses are recognised when paid. Additionary, expenses are . dm recognise . d t 0 W h. . th e per10 lC h th ey re l at e d 30.06.2017 30.06.2016 Particulars USO TZS USO TZS COMPO NENT 1: Instituti on al Capacity Building for the Management of Kihansi Catchment 1. 1 Operational Guidelines for Conducting Environmental Flow Assessment in the Rufiji River Basin 60,216 131 ,864,535 8,728 19 054 074 1.2 Sustainable Financing for the Kihansi Catchment 152, 228 329 ,710, 508 133, 843 292 ,180,332 Total component 1 212,444 461 , 575 ,043 142,571 311,234,406 COMPONENT 2: Conserve Endangered Species in Kihansi Catchment 2. 1 Species and Habitat Conservation 1 078 282 2 356 188 745 582 516 1 271 632 696 2.2 Community Conservation and Livelihoods 88 ,720 194,408 , 398 142, 829 311 ,796 , 183 Total component 2 1 167 002 2,550 597 143 725 345 1 583 428,879 COMPONENT 3: Project Management & Coordination 3.1 Project Management and Coordi nation 33 091 66 462 690 29 923 65 322 408 Total Component 3 33,091 66 ,462,690 29,923 65,322,408 TOTAL PAYMENTS 1,412, 537 3,078 ,634 , 876 897,840 1,959,985,693 3. 9: COMP ERATIVE FIGURES Previous year's figures have been regrouped in order to make them comparable with current year's figure 3.10: TAXES The taxes are paid in accordance with the tax regulations of the United Republic of Tanzania. 3.11: PRIOR YEAR ADJUSTMENTS A prior year adjustment was made to rectify opening balance which was wrongly picked figure in USD was written as USD 579,922.00 Instead of USD 559 ,639.59 which bring about a difference of USO 20,282.41 which has already adjusted accordingly in the financial statements. NATIONAL ENVIRONMENT MANAGEMENT COUNCIL (NEMC) KIHANSI CATCHMENT CONSERVATION AND MANAGEMENT PROJECT (KCCMP) GEF TRUST FUND NO.TF 15774 TZ PAYMENTS BY COMPONENTS & ACTIVITIES Es ti m at AC ed TU % REMARKS ON PLANNED BUDGET ACTUAL EXPENDITURE VARIANCE AL ge IMPLEMENTATION PR Co 0 m .:.:. C u .:.:. ~ GR pl ES et ... ~ V, a'. 0 C .:.:. SN s ed 6 :r C ::::i COMPONENT 1: Institutional Capacity Building for the Management of Kihansi Catchment USD TZS USD TZS USD TZS 1.1 Operational Contract amount Guidelines for of conducting TZS3388,530, 190. Environmental 65 has been Flow Assessment signed by BICO on in the Rufiji Rive r Jan uary 2017 for Basin place undertaking EFA. Th e assignment will come to accomplishment 22 months since the t ime of f 359,829 801,662,726 60,216 131,864,535 299,613 669,798,191 contract signing. Sub - Total: 1.1 359 829 801 662 726 60 216 131.864.535 299 613 669. 798. 191 1.2 Sustanable Process for Financing for the preparation of f 242,287 539, 790,188 152,228 329,710, 508 90,059 210,079,680 Kihansi Catchment ToR for consulting service for preparation of • Financing Plan for . ! th e catchment ' has started . This I component will be ' implemented ' ' . accordingly in the Sub - Total: 1.2: 242.287 •. 539.790.188 152.228 329 710.508 90,059 210 079 680 subsequent years. 602,116 1 341 452.914 212 444 461 575 ,043 389, 672 879 877 871 2.1 Species and Reintroduction , Habitat Monitoring of Conservation ecological parameters and research have performing well. The project will continue with implementation J 1,091,691 2,356,407,416 1,078, 282 2, 356,188,745 13,409 218,671 accordingly Sub - Total: 2.1: 1,091.691 2.356.407,416 1,078,282 2 356 188,745 13,409 218 671 2.2 Community Activities under Conservation and this component Livehoods have been successful implemented in accordance to the Work Plan. Kilombero district is lagging behind and request for the remaining 53 .5% of undisbursed amount has been J 449, 653 1,082 183,703 88, 720 194,408,398 360,933 887, 775, 305 submitted. Sub - Total: 2.2: 449.653 1 082. 183, 703 88 720 194 408 398 360,933 887 775 305 Total Component 1,541 , 344 3,438, 591, 119 2, 550, 597,143 374,342 887,993,976 2 1,167 002 COMPONENT 3: Proiect Manae.e ment Component 3: 35 ,75 5 79,659, 636 33,091 66,462,690 2,664 13, 196,946 The project Project continues to Manageme nt and provide basic Coordination needs for office operations as well as coordinate all 10 activities that 0. require multi- 00 sector % involvement Tota l co mpone nt 35,7 55 79 , 659 , 639 33 , 091 66 ,462,690 2,664 13, 196,946 3: GRAND TOTAL 2, 179, 215 4 ,859, 703 , 669 1,412,537 3, 078,634,876 766 , 678 1, 781 ,068, 793 NAME: Amina Kibola NAME: Esther Subbi TITTLE: TITTLE: Project Acco untant SIGNATURE: c::::=~r5J,... ~,..,...-... SIGNATURE: DATE: ~:+\ \\ \ ;2_.b\":\- DATE: NATIONAL ENVIRONMENT MANAGEMENT COUNCIL (NEMC) KIHANS I CATCHMENT CONSERVATION AND MANAGEMENT PROJECT (KCCMP) GEF TRUST FUND NO.TF 15774 TZ LIST OF NON CURRENT ASSETS Note 10. Schedule of Asset The asset are stated at historical cost . DETAILS A Motor Vehicles AMOUNT (TZS) COLOUR Model: Engine Engine VDJ : 4461 Chassis No. No. 1VD- 200R- cc JTMJV03J80414853 0257662 Super 1 Land Cruser Stati on Wagon Standard GDMRZ Diesel 1 4 Whi te Model: Engine VDJ : 4461 Chassis No. Engine 200R- cc JTMJV03J70414857 No. 1VD- Super 2 Land Cruser Station Wagon Standard GDMRZ Diesel 0 0257661 White Engine Engine Model: : 4164 Chassis No. No. 1HZ- HZJ78R cc JTERB71JX0007822 0800086 3 Land Cruser Hardtop 12 Doors-12 Seater -RJMRS Diesel 0 2 Whi te B Computers & Office Equipments lpad lpad lpad lpad MAC Book 15.4, 16 GB RAM, 1024 GB Retina Display ( Apple) HP Laptop Full Waded, Anti - virus ,Operating System and Carrying Case HP Laptop Full Waded , Anti - virus ,Operating System and Carrying Case HP Laptop Full Waded , Anti- virus ,Operating System and Carrying Case Desktop Computer Dell,Anti vi rus , Operating System Desktop Computer Dell,Anti virus , Operating System Desktop Computer Dell,An t i virus , Operating System Scanner Machine HP Camera Installed Microscopes (EROS) Fluorescence Camera Installed Microscopes (EROS) Fluorescence Digital Camera (Canon Power Shot AZ600) 4GB Digital Camera (Canon Power Shot AZ600) 4GB Di gita l Camera (Canon Power Shot AZ600) 4GB Projector Epson EB Multimedi a Laserjet Printer Heavy Duty HP M1536 dnf. MFP Laserjet Printer Heavy Duty HP M1536 dnf. MFP Photocopier Machine Runner Advance 1730i (Canon Image Runner) 4, 530.00 TOAD Husbandry Equipment 2,309.85 TOTAL AMOUNT C Office Furniture & Fittings Executive Table OZ -941 - 120 CM 580, 000 Executive Table OZ -941- 120 CM 580 ,000 Executive Table OZ -941- 1.4 CM 645 ,000 Executive Table OZ -941- 1.4 CM 645,000 Executive Table OZ -941 - 160 CM 1,475,000 Executive Table OZ -941 - 160 CM 1,475,000 Bookshelf OZ-976 -160 CM 1,005,000 Office Chair DY -7- 4 595 , 000 Office Chair DY -7- 4 595 ,000 Office Chair DY -15- 4 595,000 Office Chair SP -652- B 370 ,000 Office Ch air SP -652- B 370,000 Office Chair SP -652- B 370,000 Office Chair SP -652- B 370, 000 Filling Cabinet ( 4 Drawer) 535,000