THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE REPORT OF THE CONTROLLER AND AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE SECOND WATER SECTOR SUPPORT PROJECT (WSSP 11) UNDER THE MINISTRY OF WATER FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2019 CREDIT NUMBER (REGULAR) 5950-TZ CREDIT NUMBER (SUF) 5949-TZ Controller and Auditor General, National Audit Office, Audit House, 4 Ukaguzi road, P.O. Box 950, 41104 Tambukareli DODOMA. Tel: 255 (026) 2321759, Fax: 255 (026) 2117527 E-mail: ocag@nao.go.tz Website: www.nao.go.tz December, 2019 AR/CG/WSSP 11/2018/19 TABLE OF CONTENTS A bbreviatio ns ..................................................................................... iii 1.0 GENERAL INFORMATION ................................................................... 1 1.1. M an d ate ..................................................................................... 1 1.2. Vision, Mission and Core Values.......................................................... 1 1.3. A udit O bjectives ........................................................................... 2 1.4 . A udit Scope ................................................................................. 2 1.5. A udit M ethodology ......................................................................... 2 2.0 INDEPENDENT REPORT OF THE CONTROLLER AND AUDITOR GENERAL ............. 4 ii Controller and Auditor General AR/CG/WSSP 11/2018/19 Abbreviations CAG Controller and Auditor General ISSAIs International Standards of Supreme Audit Institutions IPSAS International Public Sector Accounting Standards PAA Public Audit Act No.11 of 2008 PAR Public Audit Regulation, 2009 MDAs Ministries, Departments and Agencies PAC Public Accounts Committee PFA Public Finance Regulations, 2009 PPA Public Procurement Act, 2011 PPR Public Procurement Regulations, 2013 WSSP II Second Water Sector Support Project 111 Controller and Auditor General AR/CG/WSSP 11/2018/19 1.0 GENERAL INFORMATION 1.1. 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) and in Sect. 10 (1) of the Public Audit Act No.11 of 2008. 1.2. Vision, Mission and Core Values Vision To be a highly regarded Institution that excels in Public Sector Auditing. Mission To provide high quality audit 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 public institution, offering audit services to our clients in unbiased manner. " Excellence: We are professionals providing high quality audit services based on standards and best practices. " Integrity: We observe and maintain high standards of ethical behavior, rule of law and a strong sense of purpose. " People focus: We value, respect and recognize interest of our stakeholders. " Innovation: We are a learning and creative public institution that promotes value added ideas within and outside the institution. " Results Oriented: We are an organization that focuses on achievement based on performance targets. " Team work Spirit: We work together as a team, interact professionally, share knowledge, ideas and experiences. 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. Q This audit report is intended solely for the information of Ministry of Water and the World Bank. However, upon release by the World Bank, it becomes a public record and its distribution may not be limited. Controller and Auditor General AR/CGIWSSP 11/2018/19 I 1.3. 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. 1.4. Audit Scope The audit was carried out in accordance with the International Standards of Supreme Audit Institutions (ISSAls) 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 control over various activities of the Ministry of Water responsible for implementing the WSSP II. 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 the activities as well as evaluation of the Internal Control System which requires management's attention and actions, are set out in the management letter issued separately to the Ministry of Water responsible for implementing the WSSP 11. As 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 the Ministry of Water responsible for implementing the WSSP II. 1.5. 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: * Planning the audit to identify and assess risks of material misstatement, whether due to fraud or error, based on an understanding of the entity and its environment, including the entity's internal controls. * Planning the audit to identify and assess risks of material misstatement, whether due to fraud or error, based on an understanding of the entity and its environment, including the entity's internal controls. 2 Controller and Auditor General AR/CG/WSSP 11/2018/19 * Obtain sufficient 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. 3 Controller and Auditor General AR/CG/WSSP 11/2018/19 2.0 INDEPENDENT REPORT OF THE CONTROLLER AND AUDITOR GENERAL Permanent Secretary, Ministry of Water, Government City, Maji Street, P. 0. Box 456, DODOMA. Report on the Audit of Financial Statements of the Second Water Sector Support Programme (WSSP II) for the Financial Year Ended 30th June, 2019 Unqualified Opinion I have audited the accompanying financial statements of the Second Water Sector Support Project (WSSP 11) which comprise the statement of financial position as at 30th June, 2018 and the statement of financial performance, the statement of changes in net assets/equity the 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 the Second Water Sector Support Project (WSSP II) as at 30th June, 2019, 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 in the manner required by the Public Finance Act, 2001 revised 2004. 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 financial statements section of my report. I am independent of WSSP 11 in accordance with the ethical and I have full filled 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 I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. 4 Controller and Auditor General AR/CG/WSSP 11/2018/19 Information Other than the Financial Statements and Auditor's Report Thereon Management is responsible 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. 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. 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. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined that there are no key audit matters to communicate in my report. 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. 5 Controller and Auditor General ARICG/WSSP 11/2018/19 Those charged with governance are responsible for overseeing the entity's financial reporting process. Auditor's Responsibilities 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 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. 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, Second Water Sector Support Project (WSSP II) Project 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 as amended in 2016. Cfi-arles E. KI&re, CONTROLLER AND AUDITOR GENERAL 4th January, 2020 6 Controller and Auditor General AR/CG/WSSP 11/2018/19 National Audit Office of Tanzania, Audit House, 4 Ukaguzi road, P.O BOX 950, 41104 TAMBUKARELI DODOMA. Tel: 255 (026) 2321759 Fax: 255 (026) 2117527 Email: ocap@nao.-o.tz Website: www.nao.go.tz Copy to: The Chief Secretary, State House, 1 Julius Nyerere Road. Chamwino, P.O. Box 1102, 40400 DODOMA Permanent Secretary and Paymaster General, Ministry of Finance and Planning, Treasury Square Building, 18 Jakaya Kikwete Road, P. 0. Box 2802, 40468 DODOMA. World Bank Representative, 50 Mirambo Street, African Development Bank Group, P.O. Box 2054, DAR ES SALAAM. 7 Controller and Auditor General AR/CGIWSSP 11/2018/19 3.0 Audited Financial Statements, Notes to the Financial Statements and Management Information 8 Controller and Auditor General AR/CG/WSSP 11/2018/19 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 PAGE Statement from the Honourable Minister 1-3 Statement of the Permanent Secretary 4-14 Statement of Management Responsibility 15 Declaration by the Head of Finance 16 Commentary on the Financial Statements 17-19 FINANCIAL STATEMENTS Statement of Financial Position 20 Statement of Financial Performance 21 Statement of Changes in Net Assets/Equity 22 Statement of Cash Flows 23 Statement of Comparison of Budget and Actual Amounts 24 Notes to the Financial Statements 25-44 iii THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 ABBREVIATIONS AFD Ag6nce Franqais6 de D6velopment BWBs Basin Water Boards BWOs Basin Water Offices DAWASA Dar es salaam Water Supply and Sewerage Authority DAWASCO Dar es salaam Water Supply and Sewerage Corporation DDCA Drilling and Dams Construction Agency DUWSSs Department Of Urban Water Supply and Sanitation EWURA Energy and Water Utilities Regulatory Authority ESIA Environmental and Social Impact Assessment FY Financial Year FYDP Five-Year Development Plan GoT Government of Tanzania IDA International Development Association IDB Internal Drainage Basin lAs Implementing Agencies IFMS Integrated Financial Management System IPSAS International Public Sector Accounting Standards IWRM Integrated Water Resource Management IWRMD Integrated Water Resources Management Development plan LGAs Local Government and Authorities MIS Management Information System MKUKUTA Mkakatiwa Kukuza Uchumi na Kuondoa Umaskini Tanzania MoEST Ministry of Education, Science and Technology MoFP Ministry of Finance and Planning MoHCDGEC Ministry of Health, Community Development,Gender,Eldery and Children MoU Memorandum Of Understanding MOW Ministry of Water NAWAPO National Water Policy NRW Non Revenue Water NWIF National Water Investment Fund NWSDS National Water Sector Development Strategy RSs Regional Secretariat SDGs Sustainable Development Goals SOE Statement of Receipts and Expenditures SWAP Sector Wide Approach to Planning TDV Tanzania Development Vision iv THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 ABBREVIATIONS (CONTINUED) TZS Tanzanian Shilling UWSAs Urban Water Supply Authorities WRM Water Resources Management WSSA Water Supply and Sanitation Authority WUA Water User Association WB World Bank WSDP Water Sector Development Program WWT Wastewater Treatment Plant V FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 STATEMENT BY THE HONORABLE MINISTER 1. INTRODUCTION Apart from being a natural source for life for all living organisms and an important ingredient for environmental conservation, water Is at the centre of all human development endeavours. Water is a key driver for poverty alleviation and sustainable growth as an Input to almost all economic activities such as agriculture, manufacturing, energy generation, livestock keeping, fishing, transportation, construction, tourism, environmental management and ecosystems. It Is In the light 1 this background that the Government of the United Republic of Tanzania has placed the water sector development as one of the priority agenda in the Five-Year Development Plan-phase II (FYDP II). The water sector development is informed by international and national policy and legal frameworks. These include the Sustainable Development Goals (SDGs) 2030; the African Union development goals 2063; the Tanzania Development Vision (TDV-2025), the Five-Year Development Plan (FYDP II) 2016-2021, and the Chama Cha Mapinduzi (CCM) Election Manifesto of 2015-2020. Furthermore, the water sector development is guided by the National Water Policy (NAWAPO 2002). This is implemented through two water specific legislations, namely the Water Resources Management Act No. 11 of 2009 and the Water Supply and Sanitation Act No. 5 of 2019. Additionally, Water Sector Development Programme (WSDP) is the implementation instrument for the National Water Policy, which was promulgated in 2006 and now is its second phase. Through the above policy and legal frameworks, the Ministry of Water has committed to achieving the national water goals with respect to water resources development, protection and conservation. The ministry is also committed to expanding the water supply coverage to 85 percent In rural areas; 90 percent In small towns; and 95 percent in urban areas by 2020/2021. A- FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 STATEMENT BY THE HONORABLE MINISTER (Cont...) 2. VISION AND MISSION OF THE MINISTRY 2.1Vision In support to Tanzania Development Vision 2025 (towards a middle-income country with a high level of human development), the national water vision is, to have a water secure country, where people have sustainable access to sufficient quantity and quality of water to meet human, economic and environmental needs 2.21Mission To achieve the national water vision, the ministry endeavours to improve access to safe drinking water and sanitation services for all and to improve water resources management so that water is available to ensure national food security and sustainable industrial based economic development 2.3 Core Values In pursuit of Its mission, the Ministry of Water is guided by the following five 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, processes and procedures in delivering services to our clients. iv) Integrity: We shall deliver services to our clients honestly, transparently and respectfully. v) Teamwork: We shall ensure team spirit in the fulfillment of our duties, 14Strategies to achieve Vision and Mission The Ministry has set a number of strategies to achieve its vision and mission. These include: a) Improving water resources management and water security though the development of and implementation of Integrated Water Resources Management and Development Plans (IWRMDPs) b) Increasing investment in water supply and sanitation projects; c) Improving access to clean and safe water in rural and urban areas; d) Enhancing capacity of water utilities and Community Based Water Supply Organisations (CBWSOs) on water service delivery; e) Institutional Strengthening, capacity building, public awareness and community participation in the water sector development. Improving working environment, business processes water quality assurance; Several milestones have been achieved during the period of review. These include, for example, six Integrated Water Resources Management and Development Plans (IWRMDPs) were developed and were at various stages of implementation. A total of 1,685 water supply and sanitation projects were completed in rural areas with a total of 136,355 water points with the service capacity of serving 34,088,750 people, which is equivalent to 87 percent of the rural residents. Nevertheless, only 91,765 water points were functional serving 25,711,842 people equivalent to 65.7 percent of the rural residents (estimated at 39,135,223). Furthermore, During the period under review, thirteen major water supply and sanitation projects were completed in the following towns: Bukoba, Sumbawanga, Dodoma, Sengerema, Kilosa, Mvomero, Nansio, Longido, Geita, Kagongwa-Isaka, Musoma, Njombe, Lamadi, Misungwi and Magu. One of the major challenges that the Ministry of Water is addressing is the management of water supply projects. As highlighted above, there is lack of sustainability for the completed projects, whereby up to 30 percent of the constructed water points are not functional. To address this challenge the Government has established a Rural Water Supply and Sanitation Agency (RUWASA) with the responsibility of developing and managing rural water supply and sanitation projects. We are confident that this new institutional framework will take us a long way in improving the management of rural water projects. Hon. Prof. Makame Mnyaa barawa (MP) MINISTER OF WATER 2 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 STATEMENT BY THE PERMANENT SECRETARY 1. INTRODUCTION The financial statements for the year ended 30th June 2019 is prepared pursuant to Section 25(4) of the Public Finance Act, 2001 (revised 2004) and its regulations. The report provides comprehensively explanations of the physical and financial achievements of the Water Sector Support Project II attained during the reporting period. 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; Water Resources and Management, Urban Water Supply and Sanitation, Policy and Planning, Administration and Human Resources Management, Procurement Management, Programme Coordination Design and Delivery Unit and Water Quality Services. Furthermore the five Units include; Finance and Accounts, Government Communication, Legal, Internal Audit, Central Stores 2. IMPLEMENTATION OF THE APPROVED BUDGET EXPENDITURE AND REVENUE ESTIMATES. This report presents an overview of the financial performance of the WSSP II for the year ended 30th June 2019 based on financial transactions carried out during the year under review. During the financial year ended 30th June, 2019 the project received a total of TZS 14,564,105,697.58 out of the budgeted funds of TZS 141, 046,596,133 and the amount utilized out of the amount received was TZS 9,395,006,379.50 4 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 STATEMENT BY THE PERMANENT SECRETARY (CONTINUED) 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: Financing Component Sub-Component IDA GoT Component 1: 1.1 Strengthening WRM Integrated Water Institutions US$13.3m Resources 1.2 Improvement WRM Management- Information-Hydromet Services US$15.5m USD50m 1.3 Water Security and Conservation US$21.2m Component 2: Dar 2.1 Investment in Water Supply es Salaam Water Improvement US$56m US$1m Supply 2.2 Performance Based NRW Improvement- Reduction in Dar es Salaam US$20m US$87m 2.3 Institutional restructuring/Reform and Utility US$10m Component 3: Dar 3.1 Waste Water Treatment and es Salaam Sewerage_Investment _ | US$65m US$2m Sanitation Improvement US$84 3.2 Off-Grid Sanitation US$15m US$2m Component 4: Project Management and 4.0 To build capacity and provide Implementation Technical Assistance to MoW, Support US$9m DAWASA and Basin Water Offices US$9m TOTAL US$225m US$5m 5 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 STATEMENT BY THE PERMANENT SECRETARY (CONTINUED) The Second Water Support Project (WSSP II) The WSSP 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$15.5 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 6 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 STATEMENT BY THE PERMANENT SECRETARY (CONTINUED) 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 million 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 household connections and serve 130,000 people. Planned cost is US$67million. ii. 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 Program Coordination Unit (PCU), the Procurement Management Unit (PMU), and departments in the MOW and IAs (ie DAWASA & 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 7 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 STATEMENT BY THE PERMANENT SECRETARY (CONTINUED) 2.1. Expenditures During the year under review the Project utilized TZS 9,395,006,379.50 out of the amount received of TZS 14,564,105,697.58. The project budget for the period under review was TZS 141,046,596,133. 3. Internal Control System Accounting System is fully computerized under the Government Integrated Financial Management System (IFMS). It operates by using EPICOR 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., Accounting procedures are adhered to Public Finance Act No. 6 of 2001 as revised in 2004, the Public Procurement Act No. 7 of 2011 and their Regulations. 4. Operational Achievements During the year under review the Ministry recorded some achievements through implementation of water projects as shown here under:- i. Establishment of seven (7) Multi-Sectoral Basin Forum in Wami/Ruvu Basin, Rufiji Basin , Lake Victoria Basin, Lake Nyasa Basin, Lake Rukwa Basin, Lake Tanganyika Basin, and Internal Drainage Basin. ii. Establishment of 9 new Water User Associations in Wami/Ruvu Basin (3), Lake Rukwa (2) and Pangani Basin (4) and 3 catchment committee in Lake Victoria Basin (Mara-Mori catchment water committee), 2 in Pangani basin (Kikuletwa-Ruvu catchment water committee & Zigi catchment water committee) iii. Establishment of 5 livestock keepers association in Dakawa (1), Bonye (2) and Mvuha (2) in Wami Ruvu Basin 8 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 STATEMENT BY THE PERMANENT SECRETARY (CONTINUED) iv. Strengthening 54 WUAs and 2 Catchment Committees in all basin by providing training and working tools v. Assessment of status and challenges for 137 hydromet stations in all Basins for rehabilitation and data management vi. Conducting discharge measurement for five station in Lake Rukwa Basin, Ruvuma and Nyasa Basin vii. Accreditation of Mwanza Water Quality Laboratory and application of transition from ISO 17025:2005 to ISO 17025:2017 viii. Conduct hands on training on the new ISO 17025: 2017 for 50 staff from 5 water quality laboratories namely Mwanza, Tanga, Iringa, Kigoma and Dar es Salaam. ix. Conducting water quality monitoring for water supplied to the communities by WSSAs, LGAs and strategic water bodies to safeguard public heath x. Preparation of User Requirement Specification for Laboratory Information Management System. 5.Challenges and constraints Ministry experienced a number of challenges and constraints during the course of implementing of WSSP II budget and plan;- i. Pollution of water sources by human activities ii. Decline of water resources iii. Inadequate number of staff in all water quality laboratories affects performance of water quality activities 4.2. Future Outlook/Way Forward The Ministry will continue to put more emphasis on the following priority areas as stipulated in the Ministry Strategic Plan:- 9 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 STATEMENT BY THE PERMANENT SECRETARY (CONTINUED) i. Effective support for investment and institutional development - capacity building, ensuring National Basins Boards (NWBs), catchment water committees and WUAs are fully functional and strengthening of multi-sectoral dialogue forums on water resources management to be done. ii. Develop guidelines for operation and maintenance and harmonize with project design manual. iii. Building capacity to management of water supply and sanitation. iv. Enhance collaboration between Ministry of Water, MOFP and PO - RALG and strict monitoring of use of funds for intended purposes; v. Controlling physical water losses through rehabilitation of infrastructure and review of regulatory frameworks to illegal connections and vandalism of water infrastructure; vi. Promoting private sector involvement through PPP initiatives in the water sector. 5. COMMITTEES OF THE MINISTRY The Ministry has committees which aim to facilitate enhancement of proper governance and management of public resources. 10 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 STATEMENT BY THE PERMANENT SECRETARY (CONTINUED) 5.1. 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 is shown below: S/N Name of Member Designation Position Qualification 1 Mrs. Nadhifa Kemikimba Director of WQ Chairman Master degree Water Quality Mgt 2 Mr. Eng. Jackson Mtazamba Assistant Director- Member Master in DRWS Engineering 3 Mr Paul Sulley Assistant Director Member Master in Policy and Planing Economics 4 Mr Robert Biah CIA Medical Store External CPA(T) Deportment Member 5 Mrs Maua Monella HRO Secretary Master of Public ____ _ Admn in HRM 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). 5.2 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; 11 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 STATEMENT BY THE PERMANENT SECRETARY (CONTINUED) b) inspect and count the goods in order to ascertain whether they are correct and complete in accordance with the agreement; 5.3 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; S/N Name of Member Designation Position 1. Mr. Barnabas Ndunguru Director Administration Chairman 2. Dr. George Lugomela Director-WR Member 3. Mr. Ahadi E. Msangi Chief Accountant Member 4. Mrs. Catherine Assistant Director-RWS Member Bamwenzaki 5. Mr. Chacha Chandy Assistant Director-WQ Member 6. Eng. Christian William Assistant Director-DWSS Member 7. Mrs. Agnela Nyoni Director Policy and Planning Member 12 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 STATEMENT BY THE PERMANENT SECRETARY (CONTINUED) 5. 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 country on various disciplines to ensure that staff are adequately trained at all levels. 6. 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. 7. 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. 13 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND. WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 STATEMENT BY THE PERMANENT SECRETARY (CONTINUED) 8. CONCLUSION The recorded project achievements were possible through cooperation of staff and other stakeholders. The Ministry will continue to implement WSSP II in line with the framework outlined in the Medium Term Strategic Plan and maintain good financial management system. Prof. Kitila A Mkumbo DATE: 03/01/2020 PERMANENT SECRETARY 14 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 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) & (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 properly 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, 2019. 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. Prof. KitwT A Mkumbo Date: 03/01/2020 PERMANENT SECRETARY 15 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEM ENTS FOR THE YEAR ENDED 30TH JUNE, 2019 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 Directors Responsibility statement on earlier page. I.. .... . ......... being the Head of Finance /Accounting Of the Ministry of Water (Vote 49) hereby acknowledge my responsibility of ensuring that financial statements for the year ended 30th June, 2019 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 that on sate and that they have been prepared based on properly maintained financial records. Signed by: AHADI E MSANGI. ./7/"' r IL I Position CHIEF ACCOUNTANT NBAA membership No. ACPA 2734 Date 03/01/2020 16 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 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 2018/2019 for the Second Water Sector Support Project (WSSP II). The WSSP 11 allocated its resources in earmarked areas basing on planned activities; however some of planned activities were not implemented in previous period due to some constraints that were mainly caused by the merger of DAWASA and DAWASCO that require restructuring and amendments of the Financing Agreement which in turn recognised DAWASA as independent implementers of some projects financed by the project. Due to those constraints and the nature of the project, all activities which were not implemented are carried forward in the next financial year. An over view of financial performance of WSSP 11 for the year 2018/2019 is outlined in the table below: 2018/19 15 months to 30th June 2018 Budget Actual Budget Actual 141,046,596,133 14,564,105,698 141,046,596,133 12,696,466,552.45 2. RECEIPTS Exchequer Receipts/Earmarked Project Funds received from the World Bank during the period under review were TZS 14,564,105,697.58 compared to amount received in the previous year of TZS 12,696,466,552.45 that marked an increase of 14.7%. The information is availed on statement of cash flow. 3. SUPPLIES AND CONSUMABLE GOODS During the financial year 2018/2019, the WSSP II spent TZS 870,326,993.06 under the supplies and consumable goods category compared to TZS 21,000,000 spent in the 15 months period ended 30th June 2018. The increase of expenditure in this category was due to the increase of activities carried out during the financial year under review. 17 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 COMMENTARY ON THE FINANCIAL STATEMENTS 4. CURRENT GRANTS TRANSFERS AND SUBSIDIES. Total Current Grant and transfer made by WSSP 11 in the financial year 2018/2019 was TZS 5,985,755,465.53 whereas nothing was spent in the previous period because of the delay in implementation of the project. The current year shows much funds have been spent under this category as a number of contracts were signed and started to be implemented. 5. PURCHASES AND CONSTRUCTION OF PROPERTY, PLANT AND EQUIPMENT During the year 2018/2019 TZS 86,027,900.00 were incurred in acquisition of Office equipment in June 2019 for the implementation of the project while no funds have been used under this category during the 15 months period ended 30th June 2018. 6. OTHER EXPENSES In financial year 2018/2019 TZS 1,300,658,995.11 was incurred to meet obligations under Other expenses compared to TZS 244,037,545.60 which was spent in 15 months period ended 30th June 2018. The increase was due to additional consultancy fees for the new signed contracts and completion of signed contracts which required immediate settlement of claims raised by the consultants. 7. LIABILITIES In 2018/2019 there were TZS 2,573,912,623.49 as total liabilities reported in financial statements in respect of component 2 and 3 implemented under DAWASA and there were no liabilities reported in the 15 months period ended 30th June 2018. 8. CONTINGENT LIABILITIES No Contingent liabilities were reported for financial year 2018/2019. 9. COMMITMENTS The Ministry has great commitments in ensuring that all signed contracts amounting to TZS 5,250,522,838.32 are executed as planned in order to achieve WSSP II objectives. A detail of signed contracts is provided under Note 33. 18 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 COMMENTARY ON THE FINANCIAL STATEMENTS (CONTINUED) 10. LOSSES WSSP 11 had no loss for the year 2018/2019 11. GUARANTEES No guarantee contracts were entered in during the financial year 2018/2019. 12. EXTRA ORDINARY ITEMS There were no extra ordinary items which have been recorded by the project during the year under review. 13. RELATED PARTY DISCLOSURES The Project has key personnel who are paid salaries by the Ministry hence no statutory allowance paid by project funds. 14. PURCHASE OF INTANGIBLE ASSETS In the financial year 2018/2019 nothing was spent on intangible assets. 15. POLITICAL AND CHARITABLE DONATIONS There were no contributions/donations to either political parties or charitable organizations during the financial year 2018/2019. 16. CONCLUSION The Ministry continues to improve financial management and compliance with IPSAS accrual basis during the reporting year ended 30th June, 2019. This has enhanced the financial reporting in Governance and provides transparency of financial information. 19 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT MINISTRY OF WATER FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 STATEMENT OF FINANCIAL POSITION AS AT 30th JUNE 2019 NOTES 30th June 2019 30th June 2018 ASSETS TZS TZS Current assets Cash and Cash equivalent 25 17,712,373,329.74 12,503,628,812.64 Restricted Asset- LC 31 1,152,237,026.40 0.00 18,864,610,356.14 12503622.64 Non-current assets Property, Plant and Equipment 30 86,027,900.00 0.00 Intangible Assets 0.00 0.00 86,027,900.00 0.00 TOTAL ASSETS 18,950,638,256.14 12,503,628,812.64 LIABILITIES Current liabilities Trade and Other Payables 29 2,573,912,623.49 0.00 Deferred Revenue - Recurrent 21 13,194,820,789.52 12,431,429,006.85 Nature 15,768,733,413.01 12,431,429,006.85 Non-current liabilities Deferred Revenue-Capital Nature 21 2,984,031,938.32 0.00 2,984,031,938.32 0.00 Total liabilities 18,752,765,351.33 12,431,429,006.85 Net Assets 197,872,916.35 72,199,805.79 NET ASSETS Accumulated Surpluses/(Deficits) 197,872,916.35 72,199,805.79 TOTAL NET ASSETS 197,872,916.35 72,199,805.79 Prof.- Kst a A Mkubo_ Date: 03/01/2020 ACCOUNTING OFFICER 20 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 STATEMENT OF FINANCIAL PERFOMANCE FOR THE YEAR ENDED 30TH JUNE, 2019 15 months ended 30th June 2018/2019 2018 Details NOTES TZS TZS Revenue Amortized Revenue from non-exchange transactions 20 10,816,681,976.59 265,037,545.60 Gain on Exchange Translations 32 39,645,210.56 72,199,805.79 Total Revenue 10,856,327,187.15 337,237,351.39 Expenses Accrued Expenses 27 2,573,912,623.49 0.00 Supplies and Consumables 22 870,326,992.46 21,000,000.00 Current Grants, Transfers and Subsidies 23 5,985,755,465.53 0.00 Other Expenses 24 1,300,658,995.11 244,037,545.60 Depreciation Expenses 0.00 0.00 Total expenses 10,730,654,076.59 265,037,545.60 Surplus/(Deficit) 125,673,110.56 72,199,805.79 Prof. Kitila A. Mkumbo Date:03/01/2020 ACCOUNTING OFFICER 21 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 STATEMENT OF CHANGE IN NET ASSETS FOR THE YEAR ENDED 30TH JUNE, 2019 Description Accumulated Total Surplus/(Deficit) Opening balance as 01sJuly, 2018 72,199,805.79 72,199,805.79 Surplus/(Deficit) during the year 125,673,110.56 125,673,110.56 Closing Balance;as at30f June,2019 197,872,916.35 197,872,916.35 Surplus/(Deficit) during for the year 72,199,805.79 72,199,805.79 ended 30th June 2018 Closing Balance as at 30tiJune,2018 72,199,805.79 72,199,805.79 Prof. Kitila A. Mkumbo Date: 03/01/2020 ACCOUNTING OFFICER 22 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 STATEMENT OF CASH FLOW FOR THE YEAR ENDED 30TH JUNE, 2019 Notes 2018/2019 15 months ended 30th June 2018 CASH FLOW FROM OPERATING TZS TZS ACTIVITIES Receipts Funds received from World Bank 28 14,564,105,697.58 12,696,466,552.45 Payments Supplies and Consumables 22 870,326,992.46 21,000,000.00 Current Grant, Transfers and Subsides 23 5,985,755,465.53 0.00 Funds to BOT for Letter of Credit 31 1,152,237,026.40 0.00 Other Expenses 24 1,300,658,995.11 244,037,545.60 Net cash inflow from operating activities 5,255,127,218.07 12,431,429,006.85 CASH FLOW FROM INVESTING ACTIVITIES Acquisition of PPE 26 86,027,900.00 0.00 Net cash flows from investing activities 86,027,900.00 0.00 CASH FLOW FROM FINANCING ACTIVITIES Proceeds from long term borrowing 0.00 0.00 Net cash flows used in financing activities 0.00 0.00 Net increase in cash and cash equivalents 5,169,099,318.07 12,431,429,006.85 Cash and cash equivalents at the beginning of 12,503,628,812.64 0.00 the year Gain on Exchange Translations 39,645,210.56 72,199,805.79 Cash and cash equivalent at the end of the 17,712,373,329.74 12,503,628,812.64 year Prof. Kitila A. Mkumbo Date:03/01/2020 ACCOUNTING OFFICER 23 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER - VOTE 49 SECOND WATER SECTOR SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNT FOR THE YEAR ENDED 30TH JUNE, 2019 Receipts Budgets Actual Difference IDA/WB 141,046,596,133 14,564,105,697.58 126,482,490,484.42 GoT 0.00 0.00 0.00 Total 141,046,596,133 14,564,105,697.58 126,482,490,484.42 Payments Water Resources 14,624,798,216 4,034,309,669.50 10,590,488,546.50 Wami/Ruvu Basin 9,123,289,209 2,827,199,227.08 6,296,089,981.00 Water Quality 1,191,750,220 545,432,368.60 646,317,851.40 DAWASA 111,880,615,493 0.00 111,880,615,493.00 Project Mgt 4,226,142,995 835,828,038.79 3,390,314,956.20 Total 141,046,596,133 8,242,769,303.97 132,803,826,829.03 Prof. Kitila A. Mkumbo 03/01/2020 ACCOUNTING OFFICER 24 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) WATER SECTOR SUPPORT PROJECT II FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 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.go.tz PLACES OF BUSINESS BANKERS I Maji Street Bank of Tanzania, P.0 Box 456 2 MIRAMBO STREET DODOMA P.0 BOX 2939, 11884 DAR ES SALAAM LAWYER BANKERS III Attorney General, CRDB Bank Ltd, P.0 BOX 9050, Azikiwe Premier, PAO BO 9050,' P. 0. Box 268, OAR ES SALAAM DAR-ES-SALAAM ACCOUNTING OFFICER, Prof. Kitila A Mkumbo, Government City P.0 Box 456 DODOMA AUDITORS Controller and Auditor General, National Audit Office, Audit House 4 Ukaguzi Road P.0 Box 950, 41104 Tambukareli Dodoma, Tanzania 25 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) WATER SECTOR SUPPORT PROJECT II FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) 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 2019 by the Accounting Officer. Upon issuance of audit opinion the financial statements will be available for issue. Prof. Kitila E. Mkumbo Accounting Officer 26 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) WATER SECTOR SUPPORT PROJECT II FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) 5. SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS 5. 1 Sustainability of Service Delivery The Financial Statements have been prepared in the assumptions that the entity will continue in operation and meet its statutory obligations for the foreseeable future. Nothing has come to our attention to indicate that the entity will not remain sustainable to provide the service of implementing the project for at least the next twelve months from the date of this statement. 5.2 Materiality Material omissions or misstatement of items are material if could, individually or collectively, influence the decisions of users made on the basis of the Financial Statements. Materiality depends on the nature and size of omission or misstatement judged in the surrounding circumstances. 6. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies adopted is accrual which will be consistently followed as shown below: 6.1 Reporting period The reporting period for these Financial Statements is the financial year of the Government, which runs from 1st July, 2018 to 30th June, 2019. 6.2 Reporting currency and translation of foreign currencies 6.2.1 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. 27 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) WATER SECTOR SUPPORT PROJECT II FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) 6.2.2 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. 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. 6.3 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. 6.4 Receipts. Receipt represents cash received by the entity during the financial year and comprises of funds from the World Bank. 6.5 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-General as part of Government funding for the project as per the Financing Agreement with the World Bank. 6.6 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 28 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) WATER SECTOR SUPPORT PROJECT II FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) can be measured reliably. The Ministry has Institutions under its control that receives subsidies from the Government. 6.7 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. 6.8 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. 6.9 Value Added Tax WSSP II is exempted from paying VAT for Goods purchased and Services received. 6.10 Comparatives To ensure consistency with the current period, comparative figures have been restated where appropriate. The current year financial statements are for twelve months while the comparable figures are for 15 months period ended 30th June 2018. 7.0 Cash and Bank Balances 7.1 Cash and Cash Equivalents Cash and Cash equivalents in the statement of financial position comprise Cash at Banks and in hand. 7.2 Receivables and Inventories 7.2.1 Advances and other receivables Receivables are disclosed in the Financial Statements at original historical cost. 29 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) WATER SECTOR SUPPORT PROJECT II FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) 7.2.2 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 the estimated as selling price in the ordinary course of business, less applicable variable selling expenses. 8.0 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. 9.0 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 on 10th December, 2012 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. 10.0 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: 30 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) WATER SECTOR SUPPORT PROJECT II FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) LDescription _ _ Years IAdministration assets Leasehold land Over the lease term Buildings __25 Plant and machinery 15_ Furniture, fixture and equipments 5 Motor vehicles * Heav duty (5 tons and above) __10 * Light duty (below 5 tons) 5 Motor cycle _ 7 Computer hardware ___4 Infrastructural assets Leasehold land _ Over the lease term Plant and machinery 15 Furniture, fixture and equipments __ -10 Motor vehicles * Heavy duty (5 tons and above) 10 * Light duty (below 5 tons) _ 5 Motor cycle 7 Computer hardware 5 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. 31 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) WATER SECTOR SUPPORT PROJECT II FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED *Spot maintenances is evaluated on individual basis to determine whether they meet the recognition criteria for an asset, or need to be expensed 11. 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. 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 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. Future changes In Accounting Policy Standards issued but not yet effective up to the date of issuance of the entities Financial Statements are listed below. The entity intends to adopt IPSAS 28 to 32 when they become effective. IPSAS 28 to 30 covers all aspects of accounting for and disclosure of Financial Instruments and IPSAS 31 deals with accounting for Intangible assets not dealt with other IPSAS. IPSAS 32 covers Service Concession Arrangements 32 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) WATER SECTOR SUPPORT PROJECT II FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED 15. 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 mid rates) for major currencies were which was used in the Financial Position- Currency 30th June 2019 30th June, 2018 United States Dollar (USD) 2,278.1188 2,266.43 British Pound 2,963.71 2,963.71 Euro 2,529.0820 2,529.27 Swedish Kronor 252.09 260.43 Japanese Yen 20.59 19.67 16. 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 II 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 11 economic environment. Factors to consider include: Inflation and Foreign exchange fluctuations. 33 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) WATER SECTOR SUPPORT PROJECT II FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED (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. (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. Non performance 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. (vii). 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 learning and development assists staff in gaining the qualifications and skills necessary for their roles. 34 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) WATER SECTOR SUPPORT PROJECT II FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) 17. 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 1st July, 2018 to June 2019 whereas the Financial Statements are prepared on Accrual basis as per IPSAS 24 on the Presentation of Budget information in Financial Statements. During the year under review all budget items have substantial variances due to some constraints that were mainly caused by the merger of DAWASA and DAWASCO that required restructuring and amendments of the Financing Agreement which in turn recognised DAWASA as independent implementers of some projects financed by the project. 18. EVENTS AFTER REPORTING DATE There was no event after reporting period during the year under review 19. RELATED PARTY TRANSACTIONS There were no related party transactions during the year under review- 35 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) WATER SECTOR SUPPORT PROJECT II FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 NOTES TO THE FINANCIALSTATEMENTS (CONTINUED) 2018/2019 2017/ 2018 Note 20 - Amortized Income/Revenue Deferred Revenue/f 12,431,429,006 85 000 Cash Received 14,564,105,697.58 12,696,466,552.45 Interest Received 0.00 0.00 Commitments 0.00 0.00 Total Funds Available 26,995,534,704.43 12,696,466,552.45 Less; Deferred Revenue C/f 16,178,852,727.84 12,431,429,006.85 Total 10,816,681,976.59 265,037,545.60 Note 21 - Deferred Income/Revenue Deferred RevenueB/f 12,431,429,006.85 0.00 Cash Received 14,564,105,697.58 12,696,466,552.45 Commitments 000 0.00 Interest Received 0.00 000 Total Funds Available 26,995,534,704.43 12,696,466,552.45 Less; Amortized Capital Revenue 86,027,900.00 0.00 Amortized Recurrent Revenue 10,730,654,076-59 265,037,545.60 Total Funds available 16,178,852,727.84 12,431,429,006.85 Add; Prepayments 0.00 0.00 Total 16,178,852,727.84 12,431,429,006.00 Deferred Revenue -Recurrent Nature 13,194,820,789.52 12,431,429,006.00 Deferred Revenue -Capital Nature 2.984.031,93832 0.00 16,178,852,727.84 12,431,429,006.00 36 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) WATER SECTOR SUPPORT PROJECT II FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 NOTES TO THE FINANCIALSTATEMENTS (CONTINUED) Note 22 - Supplies and Consumable Goods Accrued Supplies and Consumable Goods 0.00 0 00 Advertising and Publication 0.00 0.00 Air Travel Tickets 71,966,000.00 0.00 Computer Software 0.00 0.00 Conference Facilities 71,769,000.00 0.00 Construction Work in Progress 0.00 0.00 Consumables 000 0.00 Consumble Medical Supplies 0.00 0.00 Courier Services 0.00 0.00 Diesel 42,362,020.00 1,200,000.00 Fumigation 0.00 0.00 Ground Transport (Bus, Train, Water) 11,223,000.00 0.00 Ground travel (bus, railway taxi, etc) 0.00 0.00 Newspapers and Magazines 0.00 0.00 Office Consumables 2,000,000.00 0.00 Office Rent 0.00 0.00 Outsourcing Costs 0.00 0.00 Per Diem - Domestic 506,453,096 30 19,000,000.00 Per Diem - Foreign 143,568,476.46 0.00 Printing and Photocopy paper 11,658,399.70 800,000.00 Printing and Photocopying Costs 8,265,000 00 0.00 Printing Material 562,000.00 0.00 Remuneration of Instructors 0.00 0.00 Unpaid Water 0.00 0.00 Upkeep Allowances 500,000.00 0.00 Utilities 0.00 0.00 Water Charges 0.00 0.00 Wire, Wireless, TelephoneTelex Services 0.00 0.00 Total 870,326,992.46 21,000,000.00 37 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) WATER SECTOR SUPPORT PROJECT II FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 NOTES TO THE FINANCIALSTATEMENTS (CONTINUED) Note 23 - Current Grants, Transfers and Subsidies Advances To Sub/Treasuries - 0.00 0.00 Water Basin Boards 5,590,521,300.53 0.00 Water Transfers Laboratories 395,234,165.00 0.00 Total 5,985,755,465.53 0.00 Note 24 - Other Expenses Accrued Other Expenses 0.00 0.00 Audit Fees 0.00 0.00 Consultancy Fees 1,300,658,995.11 244,037,545.60 Contingent Liabilities 000 0.00 Valuation fees 0.00 0.00 Total 1,300,658,995.11 244,037,545.60 Note 25 - Cash and Cash Equivalents 16,255,766,348.49 Designated Account Balance 12,119,608,411.49 Unspent Amount with lAs/MoW 1,456,606,981.25 384,020,401.00 Total 17,712,373,329.74 12,503,628,812.64 Note 26 - Property, Plant and Equipment Air Conditioner 0.00 0.00 Computers and Photocopiers 0.00 Computers Equipment 86,027,900.00 0.00 Filing Cabinets 0.00 0.00 Water Supplies and Sewerage Systems 0.00 0.00 0 Total 86,027,900.00 0.00 38 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) WATER SECTOR SUPPORT PROJECT II FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 NOTES TO THE FINANCIALSTATEMENTS (CONTINUED) Note 27 - Accrued Expenses Construction 0.00 0 00 Office Rent 0.00 0.00 Staff Claims 0.00 0.00 Supplies of Goods/Services 2,573,912,623.49 0.00 Utilities 0.00 0.00 Total 2,573,912,623.49 0.00 Note: 28 FUNDS RECEIVED FOR WATER SECTOR SUPPORT PROJECT II Date Payee Name MowlOther BOT USD Exchange Equivalent to TZS Reference Reference Rate 20 Jun 2019 ALLOCATION 5543/A/XXXV111/F1 1061937262 3,298,115.94 7,513,434,624.80 ______ FROM IDA/WB 78 2.278.0990 26 Jun 2019 ALLOCATION HB.4/53/10/IV/F89 1061959145 3,095,154.96 2,277.9703 7,050,671,072.78 FROM IDA/WB Total FY 201812019 6,393,270.90 14,564,105,697.58 39 - - - - - � .. - � ----r-- г .... i i i i i i � �� � � � _ � �� � � м ('� i 00 i i N N � � о �О F � �� i 1О N т о iФ i 1 а? � �о i i � �_ �� � � и Г 'г � � N 1 1 _..._-'- -" -"i'-'-'... `.-'-'1 --' -'-'- 1 00 1<О 1 � � �а0 � i м N � i� i I ср � �� � io ri r�°i � ;� ; io � ni O1_ � �� � j м � �N � i ti v_ , � , i '� ;� � i N i 1 1 .._"-"- ' _•-. ;...... 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' � в ж JM�d �рг �^ � - W Ш= Ш Z � с и ¢ Е �Ни НШй. � 1 ��о йаг - §� . . о � Ш ° Ш J�~ aR ~ - g � � � � ~ � и V 2 ~ о � °° s � � .� � � � о � Н ш г�ш м 8 � � � � � � _ �s � � � � и ~ Q � ~ � � � �i � �' ? а ,е � и _ � G 7 Ш О г Z ' о � т' � � gг ti �� S � � THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) WATER SECTOR DEVELOPMENT PROGRAMME FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE, 2019 NOTES TO THE FINANCIALSTATEMENTS (CONTINUED) Note. 31 RESTRICTED ASSETS Restricted Assets amounting to TZS1,152,237,026.40 was for opening of Letter of Credit for procuring ICT equipment for Water User Associations in all nine Basin Water Board Offices Note 32: Gain on Exchange Translation Currency Balance on Exch. Equivalent in 30th June Rate TZS 2019 1$ to TZS Balance as per Designated Account 7 5,607.11 2,278.12 16,255,769,269.43 ! D _ _ _ _ __ - -- - -- - -- - --- Balance as per Cash Book (TZS) 16,2167124,058.88 Difference: Gain Due to Exchange 39,645,210.55 Fluctuations 43 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WATER (VOTE49) WATER SECTOR DEVELOPMENT PROGRAMME SECOND WATER SECTOR SUPPORT PROJECT (WSSP II) CONTRACT COMMITMENTS AS ON 30TH JUNE 2019 Note: 33 - - S/N Contract No. Contract Description Amount TZS Consultancy for prepar,atio o-f 1,250,000,000.00 Catchment Conservation Plans in Nine Basins and Implementation in 1 ME-011/2018-2019/C/07 Wami Ruvu Basin- Tanzania _ 7 Supply of Water Users Associations 39,75,500.00 Survival Working Kits (Safety 2 ME-011 2018-2019/G09 , Gears) Lot No. 1 _ __ - 48,195,000.0 Supply of Water User Association 48,195,000.00 Survival Working Kits ME-011/2018- (Communication Equipment) Lot 3 2019/G/CQNTRACT/08 No. 2 - - 8 415,000,00 Supply of Water User Association 86,415,000.00 Survival Working Kits (Supply of 4 ME-011/2018-2019/G/09 Hand Working Tools) Lot No 3 0 0 ME-011/2018-2019/C/15 Consultancy Service for Financial 229,080,000.00 I Management Support to WSSP II ME-011/2018-2019/C/08 Consultancy Service for Project 257,825,400.00 Manager Consultancy for Support of 6 WSSP II --2,- 7 21464-001 Procurement of Vehicles 1,102,372,700.00 Supply Office Data Management 1,280,263,406.78 Tools and Equipment (Including 8 ME-011/2017-2018/G 26 ICT Egm!ent)_Lot 1 _. Supply of Office Data Management 287,655,831.54 Tools and Equipment (Including 9 ME-O/2017-2019/26 ICT E ent) Lot 2 Supply of Office Data management 149,040,000.00 ME-011/2018- tools and equipment (Including ICT 10 2019/G/CONT05 equrpmentLLot 3 0 0 00 Supply of Office Data Management 164,700,000.00 Tools and Equipment (Including 11 ME-011/2018-19g 14 ICT Eqgment Lot No 4 838.32 TOTAL _ _ _ j50522,838.32 44