,.~ WU THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE REPORT OF THE CONTROLLER AND AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE TRANSPORT SECTOR SUPPORT PROJECT CREDIT No. 4724-TZ AND No. 4991- TZFOR THE YEAR ENDED 30TH JUNE, 2016 Controller and Auditor General, National Audit Office , 16 Samora Machel Avenue, P.O. Box 9080, 11101 Dar es Salaam, Tanzania. Tel: 255 (022) 2115157 /8, Fax: 255 (022) 2117527 E-mail: ocag@n ao.go.tz Website: www.nao.go.tz December 1 201 6 AR/TSSP/2015/2016 ....... :i~ ;' .~ ,;, .,: ,..,:- :-;., TABLE OF CONTENTS 1.0 GENERAL INFORMATION .................................................................. 1 1. 1 Mandate ................................................................. .... ................ 1 1.2 Vision, Mission and Core Values ........ ... ............................................... 1 1.3 Audit Objective ............................................................................. 2 1.4 Audit Scope ............................................................. ..... ............... 2 1. 5 Audit Methodology ......................................................................... 3 2.0 AUDIT REPORT ON THE FINANCIAL STATEMENTS ................................... .4 ,. Audited financial Statements and Notes to the Financial Statements .......... ........... 7 · STATEMENT OF RESPONSIBILITY ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2016 .......................................................... ... .... 8 11 Office of the Controller and Auditor General AR/TSSP/2015/2016 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) and in Sect. 10 (1) of the Public Audit Act No.11 of 2008 the Controller and Auditor General is the Statutory Auditor of all Government revenues and expenditures including the revenues and expenditures of the TSSP. 1.2 Vision, Mission and Core Values Vision To be a centre of excellence in public sector auditing Mission To provide efficient audit services in order to enhance accountability and value for money in the collection and use 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 th~ir 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. '!. 3 Brief history of the establishment of the TSSP i ii The Transport Sector Support Project (TSSP) is a Specific Investment Loan (SIL) '"t·.' :, .· that supports the first Phase of the Government's 10-years (2007 /08 to ~ •' t 2016/17) Transport Sector Investment Program (TSIP) (2007/08 to 2012/13). 1.4 Operational objectives of the TSSP The development objectives of the project are: • To improve the condition of the national paved roads network • To lower transport costs on selected roads and SongoSongo Island 1.5 Project financing During the year under audit the Transport Sector Support Project (TSSP) had total funds available amounted to USD.44,507,242.55 for the approved project activities which included an opening balance of USD.6,681,324. Up to 30th June, 2015 there was an unspent balance of USD.11, 902, 156.12 as shown below: Details Amount (USD) Opening Balance 6,681,324 Receipts during the year: IDA-CR 4724-TZ 36,332, 184.09 IDA-CR 4991-TZ 1,484,438. 75 GOT 9,295. 71 Total fund available 44,507,242.55 Less: Expenditure for the year 32,605,086.43 Closing balance as at 30m June, 2015 11, 902, 156.12 1. 6 Audit Objective -~ ,~.: . ,., To obtain reasonable assurance about whether the financial statements as a ;, \ 1,t whole are free from material misstatement, whether due to fraud or error and 1 ,f J r .l are prepared in accordance with an applicable financial reporting framework; and whether Laws and Regulations have been complied with. 1. 7 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 TSSP Project. 2 Office of the Controller and Auditor General AR/TSSP/2015/2016 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 Cont rol System which requires management's attention and actions, are set out in the management letter issued separately to the management of the TSSP. As an auditor, I am not required to specifically search for fraud and t herefore, 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 expect ations of detecting material errors and misstatement in the financia l 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 TSSP. 1. 8 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 . • 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 . • Follow up on the implementation of the previous year's audit findings and recommendations and directives issued PAC to ensure that proper action has been taken in respect of all matters raised . . ' ,, ., ., 3 Office of the Controller and Auditor General AR/TSSP/2015/2016 .... ,.~ - -c.; ._ 2.0 AUDIT REPORT ON THE FINANCIAL STATEMENTS To: The Chief Executive Officer, Transport Sector Support Project (Credit No. 4724-TZ and No. 4991- TZ), P.0. Box 11364, DAR ES SALAAM RE: REPORT OF THE CONTROLLER AND AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE TRANSPORT SECTOR SUPPORT PROJECT CREDIT NO. 4724-TZ AND N0.4991- TZ FOR THE YEAR ENDED 30TH JUNE, 2016 Introduction I have audited the financial statements of the Transport Sector Support Project (TSSP) Credit No . 4724-TZ and No. 4991- TZ which comprises of the Statement of Financial Position as at 30th June, 2016, its statement of Financial Performance, Statement of Change in Equity and Cash Flows Statement for the year then ended, and a Summary of Significant Accounting Policies and Other Explanatory Information attached as Annexure I to this audit report. Management's Responsibility for the financial statements Management of TSSP is responsible for the preparation and fair presentation of these Financial Statements in accordance with International Public Sector Accounting Standards (IPSAS), and for such internal control as management determines is necessary to enable the preparation of Financial Statements that are free from material misstatement, whether due to fraud or error as per the Statement of Management responsibility on the Financial Statements. Attached in Annexure II Responsibility of the Controller and Auditor General My responsibility as an auditor is to express an opinion on the financial statements based on my audit. I conducted my audit in accordance with , International Standards of Supreme Audit Institutions (ISSAls) and such other procedures I considered necessary in the circumstances. These standards require that, I comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatements. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessm.e nt of the risks of material misstatements of the financial statements, whether due to fraud or error. In making the risk assessments, I considered internal control system relevant to the preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal controls. The audit 4 Office of the Controller and Auditor General AR/TSSP /2015/2016 also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the 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 auditee has complied with the provisions of the Law and its Regulations. I believe that, the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion. Unqualified Opinion In my opinion, the Financial Statements present fairly, in all material respects, the Financial Position of the Transport Sector Support Project (TSSP) Credit No. 4724-TZ and No. 4991- TZ as at 30th June 2016, and of its Financial Performance and its Cash Flows for the year then ended in accordance with the International Public Sector Accounting Standards (IPSAS) Accrual basis of accounting. 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, Transport Sector Support Project (TSSP) Credit No. 4724-TZ and No. 4991- TZ 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, 2016 Copy to: The Chief Secretary, State House, P.0. Box 9120, 1 Barack Obama Road 11400 DAR ES SALAAM 5 Office of the Controller and Auditor General AR/TSSP /2015/2016 Permanent Secretary and Paymaster General, Ministry of Finance, P. 0. Box 9111, 1 Madaraka Street 11468 DAR ES SALAAM. Permanent Secretary, Ministry of Works, Transport and Communication (Works Sector) , P.O . Box 9423 , 7 Samora Machel Avenue, 11475 DAR ES SALAAM World Bank Representative, P.O. Box 2054, DAR ES SALAAM. / 6 Office of the Controller and Auditor General AR/TSSP /2015/2016 Annexure I Audited financial Statements and Notes to the Financial Statements (a) Statement of financial position; (b) Statement of financial performance; (c) Statement of changes in net assets/equity; (d) Cash flow statement; (e) Statement of comparison of budget and actual amounts; and (f) Notes, comprising a summary of significant accounting policies and other explanatory notes 7 Office of the Controller and Audit6r General AR/TSSP /2015/2016 J 2016 -TSSP CREDIT No. 4724 -Tl ,\ND No. 4991-Tl STATEMENT OF MANAGEMENT RESPONSIBILITY FOR THE YEAR ENDED 30TH JUNE 2016 Pursuant to Section 25(4) of the Public Finance Act, 200 1 (RE. 2004), the Management is required to prepare financial statements for each financial year, which give a true and fair view of receipts and payments of the reporting entity as at the end of the financial year. It also requires Management to ensure the reporting entity keeps proper accounting records, which disclose with reasonable accuracy at any time the financial position of the reporting entity. They are also responsible for safeguarding the assets of the entity. The Project Management accepts responsibility for annual fin ancial statements for the year ended 30 1h June 2015 which have been prepared using appropriate accounting policies supported by reasonable and prudent judgements and estimates, in conformity with International Public Sector Accounting Standards Accrual Basis (IPSAS - Accrual) and in the manner required by Section 25(4) of the Public Finance Act, 2001 (RE. 2004), Section 15(1) of the Executive Agencies Act No. 30 of 1997 (amended 2009), the Agency's Accounting Manual and the Financing Agreement. The Project Management is of the opinion that the financial statements give a true and fair view of the state of the financial affairs of the Project. Management, furthe r, accepts responsibility for maintenance of accounting records that may be relied upon in the preparation of financial statements, as well as adequate systems of internal financial control. Management is responsible for safeguarding the assets of the Project and hence for taking reasonable steps for prevention and detection of frauds, errors and irreg ularities. This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, selecting and applying appropriate accounting policies, and making accounting estimates that are reasonable in the circumstances. To the best of the Management's 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 the preparation of the financial statements for the financial year 2015/2016. The Management accepts responsibility of the integrity of the financial statement, the information it contains and its compliance with the Public Finance Act, 2001 , the Executive Agencies Act, 1997, instructions from the Treasury and the Financing Agreement. Procurement of goods, works, consultancy, and non-consultancy services to the extent that they are reflected in these financial statements have been done in accordance with the Public Procurement Act No. 7of2011. At the time of preparing this report, there was no evidence that came to the attention of the Project Management to signify that the Project will cease its operations; therefore, the Transport Sector Support Project (TSSP) expects to continue in operation as a going concern from the date of this statement. Eng. VICTOR SEFF For.CHIEF EXECUTIVE Annual Report and financial Statements tor TSSP credit No. 4724 - Tl and No. 4991 - Tl tor FY 2015/2016 9 2016 -TSSP CREDIT No. 4724 -TZ AND No. 4991 -TZ .DECLARATION OF THE HEAD OF FINANCE AND CHIEF ACCOUNTANT OF TANZANIA NATIONAL ROADS AGENCY (TRANSPORT SECTOR SUPPORT PROJECT} J The National Board of Accountants 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 financial statements to be accompanied with a declaration issued by the Head of Finance/Accounting responsible for the preparation of financial statements of the entity concerned . It is the duty of a Professional Accountant to assist the Board of Directors/Governing Body/Management to discharge the responsibility of preparing financial statements of an entity showing true and fair view of the entity position and performance in accordance with applicable International Accounting Standards and statutory financial reporting requirements. Full legal responsibility for the preparation of financial statements rests with the Management as under Management Responsibility statement on an earlier page. l, CPA Henry B.Mwakibete being the Acting Head of Finance and Chief Accountant of Tanzania National Roads Agency (Transport Sector Support Project ), hereby acknowledge my responsibility of ensuring that financial statements for the year ended 30th June 2016 have been prepared in compliance with applicable accounting standards and statutory requirements. I, thus , confirm that the financial statements give a true and fair view position of the Transport Sector Support Project as on that date and that they have been prepared based on properly maintained financial records. Signed by: .... ~ ....... Position: Acting~Head of Finance and Chief Accountant NBAA Membership No.: ... y~A.:: . . ~.\.t( Date: .. .. ..... .~ \J. ~.:?:.\~~.~ - Annual Report and Flnanctal Statements lor TSSP credit No. 4724 - n and No. 4991- n lor FY 2015/2016 10 2016 -TSSP CREDIT No. 4724 -TZ AND No. 4991-TZ ·(. I : TANZANIA NATIONAL ROADS AGENCY J TRANSPORT SECTOR SUPPORT PROJECT STATEMENT OF FINANCIAL POSITION AS AT JUNE 30 1h 2016 ASSETS NOTES 30.06.2016 30.06.2015 US$ "000" US$" 000" Current assets Cash and cash equivalents 3.13 11,903 6,681 Mobilization Advances 3.14 140 718 I- I I otal 12,043 7,399 ~ ; ...on-current assets Project expenditures (Infrastructure) - WI P 3.16 294, 303 276,006 Total non-current assets 294,303 276,006 Total assets 306,346 283,405 Current Liability Advance from TANROADS Retention Payable 3.15 1,144 7,060 Payable to Contractor 3.24 12 6,699 Net assets/Equity 305, 190 269,646 Contributed by: I f- I !DA Development Credit 4724 3.1 8 245,726 211 ,669 i lp ADevelopment Credit 4991 3.19 52,567 51 ,090 Government of Tanzania Counterpart 3.20 6,896 6,886 305, 190 269,646 !3:~ Chief Executive -- .... .. ~ .. .... .. Director of Business Support Date:.. ............. ... .. ... .... .. .. Date: ... J.!f:.~..l.~.: .~ [~ ; . - -- - - - - --------- ------ Annual Report and Financial statements tor TSSP credit No. 4724 - Tl and No. 4991 - Tl tor FY 2015/2016 11 2016 -TSSP CREDIT No. 4724 - Tl AND No. 4991 - Tl , - :ANZANIA NATIONAL ROADS AGENCY . ·~ . '·'I ·~. TRANSPORT SECTOR SUPPORT PROJECT STATEMENT OF PERFORMANC.E AS AT JUNE 30 1h 2016 NOTES 30.6.2016 30.6.2015 US$ "000 " US$" 000" REVENUE Amortization of Recurrent Grant 3.20 2,282 3,047 Total Revenue 2,282 3,047 -- f !-(o.'i· [-;EXPENSES Recurrent Expenditure 3.20 2,282 3,047 Total Expenses 2,282 3,047 Surplus/Deficit .. - - I ..::.... 1 -'· ! .·,· ___.------..--..__ .~. ~~~s;:'7S~J;.".;;;;;;::--- ;-:j;i ! ·•····· ... . .. .. . . . . . .. , 'r ,. • ••y •••• Af f hief Executive Director of Business Support Date: . .//t. /(?.. !.?::. ~ f. ~ Date :.J4.~J?. ~~ l(, I ------------- ---- · - - - - - - - - - - - ' <·, • ~ i i, Annual Report and Financial . Statements for TSSP credit No. 4724 - n and No. 4991-TZ for FY 2015/2016 t-~-=-· . . i !/' 12 2016 -TSSP CREDIT No. 4724 - Tl AND No. 4991 - Tl TANZANIA NATIONAL ROADS AGENCY ' .R,ANSPORT SECTOR SUPPORT PROJECT TATEMENT OF CASH FLOWS AS AT JUNE 30 1h 2016 Note 30.06.2016 30.06.2015 US$" 000" US$"000" Cash flows from operating activities Receipts 3.20 Recurrent Grant Received 2,282 3,047 Interest Received 3 Payments Mobilization advances paid 3.20 Payment to Suppliers (2,282) (3,047) 1: Net cash from operatinQ activities 3 . I, C~sh flows from investing activities r~.'7· ! ··:, 3.20 Development Grants Received 35,544 54,220 3.23 WIP lnfastructure Assets (30,325) (66,711) Receipt from Disposal of Assets Decrease/Increase in Advance Payments Net cash from investing activities 5,219 (1 2,491) Cash flows from financing activities Net cash used in financing activities Net increase in cash and cash equivalents 5,222 (1 2,491) Cash and cash equivalents at beg inning of period 6,681 19, 172 L I J ain/(Loss) on Exchange Translation ."t• iH~ash and cash equivalents at end of period 11 ,903 6,681 -·· .An ... ...................... .. ... ..'. , .J : Chief Executive Director of Business Support /L;. /1z( 26/b Date: ... .... .. .. ............... .. llr- \)__-'mU Date: .... ... .. ............ ...... . Annual Report and financial Statements lor TSSP credit No. 4724 - TZ and No. 4991 - TZ lor FY 2015/2016 13 2016-TSSP CREDIT No. 4724 -Tl AND No. 4991-TZ TANZANIA NATIONAL ROADS AGENCY : TRANSPORT SECTOR SUPPORT PROJECT \TEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED 30 1hJUNE 2016 '.";:f ~ , -- NOTES Accumu lated Accumulated Fund surolus/deficit Total US$" 000" US$"000" US$" 000" At 01 July 2014 215,426 . 215,426 Capital Grant Loan No. 4724 41,946 41 ,946 Capital Qrant Loan No. 499 10,743 10,743 GOT Counterpart FundinQ 1,530 1,530 •·. ; ~·~: -~. 't'·. ) )! 30th June 2015 269,645 . 269,645 ,. At 01 July 2015 269,645 269,645 . IDA Development Loan No. 4724 3.20 Proceeds 34,057 34,768 IDA Development Loan No. 4991 3.20 Proceeds 1,477 1,477 3.20 GOT Counterpart Funding 9 9 .At ., 30th June 2016 305,190 . 305,190 !J:c·h·i~i ·E·~~~~t1~~ . .... Director of Business Support Date: .. !/:f./J.?.-J~f b Date: ... 4. ~.!.~~~U, . ~ Annual Report and Financial Statements tor TSSP credit No. 4724 - Tl and No. 4991 - TZ for FY 2015/2016 14 2016-TSSP CREDIT No. 4724-TZ AND No. 4991-TZ NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3QTH JUNE 2016 ; '3.1 Significant Accounting Policies . principle accounting policies adopted in the preparation of these statements are set out below:- ...7ile (., Basis of preparation The Financial Statements of Transport Sector Support Project (TSSP) Credit No. 4724 - TZ and Credit No. 4991- TZ have been prepared in accordance with accrual version of the International Public Sector Accounting Standards (IPSAS). They have been drawn in a manner and content conforming to the agreement between the World Bank and the Government of Tanzania. However, in order to fairly present the Project's financial statements, the Statement of Financial Performance has not been prepared due to the fact that the aim of these Financial Statements is to show cumulative cost/expenditure for the life of the project. Therefore, preparing Statement of Financial Performance would have distorted the whole aim of cumulating expenditures for the . project. In lieu of the Statement of Financial Performance, the Management has prepared a Statement of t:, . t -~t< penditure which shows project expenditure for the year and cumulative expenditure to date as well . The Management has also prepared a Receipts and Expenditure (by category and Components) in line with the Project Appraisal Document (Para 34 - Disbursement Arrangements). They follow the Government accounting cycle which ends on 3Q 1h June. 3.2 Accrual Basis of Accounting Under accrual basis revenue is recognized (recorded) when earned, and expenses are recognized when incurred by the entity. 3.3 Sources of Funds ; The proceeds from IDA are recognized as receipts when received into the account and reflected in the Bank ' ,., .. [ ~:-·atement. On the part of the Government of Tanzania contribution, receipts are reflected by the actual }~?'dunterpart fund released by the Ministry of Transport (for TAA) from the consolidated fund . ' 3.4 Project Expenditure Project expenditures are recognized on cash basis where all contracted activities are recognized as Annual Report and flnanclal Statements lor TSSP credit No. 4724 -Tl and No. 4991 -TZ lor FY 2015/2016 15 i . L:L~ C·''f [ '1; · ·. . :·. I -·,:~ ~~' t • f:.~ . t 2016 -TSSP CREDIT No. 4724 -TZ AND No. 4991-TZ commitments . Paid liabilities reduce the commitments. 3.5 Foreign Currency The reporting currency is US Dollars. Based on bidder's req uirement, contracts were signed in any currency chosen by the bidder. The basis of conversion into USO is ruling exchange rate between that other currency and · 1be US Dollar on the date of payment or any other (fixed ) pre-ag reed rate in the contract. GOT funds are provided . I :· nd spent in Tanzania Shillings and converted to USO for reporting purposes based on average exchange rate ;_, over the year and closing balances are translated into reporting currency by using the Bank of Tanzania selling rate at the reporting date. 3.6 Scope and Coverage The report is drawn in a manner and content conforming to Financing Agreement. TANROADS is to have a Project Account to meet Project expend itures in respect of TAA components. The segment does not include other overheads incurred by TANROADS such as rent, rates, and other administrative expenses. :, ~. . i ' :', -f . ;'r ;,. Continuity and Risk of the Project ! 1-.. ... ;-. '-"•'• 9ontinuation of the activities of the project was contingent upon satisfying IDA requirements so as to secure approvals at various stages of implementation apart from the financial covenants stipulated in the Financing Agreement. 3.8 Receipts by TANROADS of GOT Funds for TAA Activities GoT finances 17% of project expenditures of Component 81 (works and consultancy services) for the project implementation and 83% is financed by IDA according to the Financing Agreement. t.~ · Payment, Documentation and Disbursement ; ,. ~-· : 'ihe basis of loan withdrawal is through Designated Account Advances, Direct Payments, Reimbursements and Replenishments to Designated Account and Designated Account documentation is reduction of Advance. Documentation reduces outstanding Designated Account Advance/Imprest and is normally upon a replenishment Annual Report and financial Statements lor TSSP tredll No. 4724 - Tl and No. 4991 - Tl lor FY 2015/2016 16 l e. ·I '"'q,., '7 ~ - 1 ·' L J ,·· 2016-TSSP CREDIT No. 4724 -TZ AND No. 4991-TZ application. 3.10 Payments Total amount paid during the year was US$ 26.9 Million for Credit No.4724 while for Credit 4991-TZ payments amounted to US$ 2.0 million. 3.11 Expenditure ~,.J 1.1 Expenditure of IDA Funds .. The expend itures for IDA funds are reported in the DCA category format for ease of comparison. The classification of expenditures in documented and undocumented facilitates comparability of disbursements by IDA against project accounting records. Total payments made during the year are US$ 49.60. Million out of which US$ 49.60 million was documented by the World Bank. 3.12 The Designated Account (DA) Activity Statement This is part of the Designated Account activity Statement reconciles the Designated Account as an imprest. It explores cumulative advances, cumulative expenditures and outstanding advance to be accounted at the reporting period . Also it shows the forecasted amount to be paid by the Bank. All differences/adjustments are done on this activity statement. I t• t.t·.. ~ 113 Cash and Cash equivalents . ,\:. · The amount represent the balances as at 30th June 2016 in the Designated Account for Credit No.4724-TZ, Credit No. 4991-TZ and GOT contribution were totaling to US$ 11 ,902,546.97 were made up as follows: ~:~~ri -· ·--- - - - - - - - """ - - - - - - - " - ---- ----., "" " -------------·" """" "l ·- - - - - - - - - - - - - - - - - - - ------ _I_ _ -------- _ Bank Account _ _ _ __ _ _ J____ U::~ff~ ~ m: ~~:~:i:~~I :;~:~~r:;:_ -TZ ~==- ~9- _ 1 ~T~o:i:_ y_o~LJ_tio~i~fJtilJa~ - - J_ _ : 1 _ 1 ~ _ ! ~ -==-- ---=---~ ~oiF-- ~~ ~ Ji: . ; j.~. Annual Report and Financial Statements lor TSSP credit No. 4724 - TZ and No. 4991 - rz lor FY 2015/2016 17 2016 -TSSP CREDIT No. 4724 -Tl AND No. 4991 -TZ 3.14 Mobilization Advance The mobilization advances represent amount advanced to the various contractors/consultants exclusively for the cost of mobilization in respect of works or services as per the agreement. The advanced amount is interest -free, payable in proportion of foreign and local currencies of contract price, but in no event exceed the agreed percentage. The Amount advanced is subject to percentage recovery from interim payment certified or invoiced. Initially, the Project advanced a total of US$ 3.3 million to Contractors/Consultants; however, up to 3Qth June 2016 a total of US$ 3.2 Million has been recovered leaving US$ 0.1 million outstanding as analyzed hereunder: G): 2016 2015 I;. · .. Opening Balance 718 6,100 Add for the year 140 165 Less Recovery (718) (5,545) 140 718 3.15 Retention Money The retention money is 5 % of contract value which is deducted from all payments made to the contractors at 10% a~ainst each certified IPC until it reaches the maximum limit. Retention money is a credit balance payable to JOntractor upon finalization of satisfied completion and performance of works. Outstanding retention money as at :ft~30th June 2016 was US$ 0.01144 million as analyzed hereunder: CONTRACTOR IPC RETENTION IN TSHS RETENTION IN US$ Openinq Balance 1,848,217, 102.40 1,159.48 Strabag International • Korogwe · Mkumbara Release IPC 27 (1,848,217, 102.40) (1, 159.48) Sub total balance . . Opening Balance 3, 775,526,028. 79 2,138.18 Sogea Satom · Arusha · Release IPC 25 (3,775,526,028.79) (2, 138.18) , Minjinqu I ., , ! '17., !.. .;,~_tjb total balance . . ,i . ~ ---- --- - ---- Annual Report and Financial Statements tor TSSP credit No. 4724 - Tl and No. 4991- Tl tor FY 2015/2016 18 ,, ' " 2016 -TSSP CREDIT No. 4724 - Tl AND No. 4991- Tl l. . Opening Balance 1,557,919,607.36 642.21 J Release !PC 12 (1,557,919,607.36) (642.21) . Mecco Sub total balance . 0.00 Opening Balance . . kenya marine additional for the year 122.20 Sub total balance . 122.20 I Lr I .: i··.:: Opening Balance 3,256,483,527.09 2,042.96 ' RELEASE !PC 16 (1,628,241, 764.00) (1,021.48) Doti Services Ltd Sub total balance 1,628,241, 763.09 1,021.48 Opening Balance 1,894,345,920.54 1,1 88.42 Zanzibar Release IPC 14 (1 ,894,345,920.54) (1 ,188.42) Sub total balance . . Grand total 1,628,241, 762.69 1,143.68 :.. .. · I ;•··· ' ~·J. 1"":". . . ·3';'16 Project Expenditure (WIP) ! I - These are cumulative expenditures incurred for the works and services already received but do not Include Mobilization Advances . The details of the expenditures are provided hereunder: 2016 2015 276,006 203,534 Korogwe -Mkumbara- Same (172 km) 13,094 33,704 Supervision of Koroowe - Same 747 1,970 Civil Works Arusha town border - Minjingu (98 km) 2,026 4,291 ,. I! 'supervision of Arusha -Minjingu 98 km) 71 546 •.. . ,. -· - Annual Report and Financial Statements tor TSSP credit No. 4724 - n and No. 4991 - n tor FY 2015/2016 19 2016 -TSSP CREDIT No. 4724 -TZ AND No. 4991 -TZ '. ,,::,...,.- ·: - · - - - - - -- - - - - - - -- - - - - - - - - - - - - - - - - - r i'Sesign and preparation of bidding documents for 911 km of road rehabilitation ' (Qroup) 140 817 Office equipment for TANROADS 62 309 Works at Bukoba Airport 0 4,071 Works at Kiqoma Airport 0 397 Supervision 21 610 Works at Zanzibar Airport 1, 100 18, 156 Supervision 54 591 r : Works at Sonqo Sonqo Jet 835 5,833 ' . ! Supervision 128 ' operatinq cost Sonqosonqo - Jet 4 TRUCKS ZANZIBAR AIRPORT 0 Feasibility studies and Design of Eleven Airports 0 1,081 Equipment BRN 14 96 Market Assessment and Business Plan 0 18,297 12i412 CLOSING BALANCE 294,303 276,006 , 3.17 Statement of Expenditure (SOE) ;i.· ;i .,.~ l-Statement of Expenditure (SOE) refer to expenditure incurred for eligible payments of project activities valued ! 6elow the "prior review threshold " meaning that they do not need procurement process to be reviewed by IDA at : all stages in the standard manner. These are usually small valued shopping and operating expense purchases. IDA requires that the annual audits include thorough verification of expenditures incurred under shopping procedures or otherwise for which the Bank did not get involved in every stage of the procurement process. The maximum values for SOE are as follows:- i) Contracts for civil works valued at less than US$ 1,000,000 equivalent each ii) Contracts for goods valued at less than US$ 500,000 equivalent each iii) Contracts for consulting firms and individual consultants valued at less than US$ 200,000 and US$ 100,000 equivalent each respectively. iv) Training and incremental operating costs. I 1::..:. ' i ....:.J ·~ r .-·-. l $.''. Annual Report and Ftnanctal Statements tor TSSP t:redtt No. 4724 - Tl and No. 4991- Tl ror FY 2015/2016 20 2016 -TSSP CREDIT No. 4724 - Tl AND No. 4991-TZ .. uring this financial year, US$ 1,372,978 was accounted under SOE as detailed in Annex I , .D_ ·,ti'. ' .... 3.18 Receipts from IDA Credit No. 4724 - TZ The amount for receipts from Cred it No. 4724-TZ represents the amount withdrawn from the loan account and Deposited into the Designated Account No. 9931206981 during the year. The amount received after submission applications for withd rawal is USO: 245,726,000.000. These funds are financing eligible expenditure under this 'I credit which covers components A, B1, C, D and E. 3.19 Receipts from IDA Credit No. 4991 - TZ The amount for receipts from Cred it No. 4991 -TZ represents the amount withdrawn from the loan account and . Deposited into the Designated Account No. 9931209381 during the year. The amount received after submission ' 1pplications for withdrawal is USO: 52,567,000.00.These funds are fin ancing elig ible expend iture under the credit y;.:hich covers components 82 and F. ...... "'' 1 .20 :-· '.· Receipts from Government of Tanzania Government contribution totaling to TZS 14,950,528 equivalent to US$ 6,896 (converted at an average exchange rate of TZS 2168 to a Dollar) from TAA during the year. The table below analyses Grants received from different sources during the year: Recurrent Grant Capital Grant Total OPENING BALANCE 0 211,669 211 ,669 Received during the year 2,275.00 34,057 36,332 Amortized During t ,J'· the Year 2,275.00 0 2,275 [=''.{ r- ~ 2'·· i~-' Balance - 245,726 245,726 f IDA CREDIT 4991 -TZ Recurrent Grant Capital Grant Total OPENING BALANCE 0 51 ,090 51 ,090 Received during the year 7.00 1,477 1,484 Amortized Durinq 0.00 . ' I Annual Report and Financial Statements tor TSSP credit No. 4724 - Tl and No. 4991 - TZ tor FY 2015/2016 f , v, J:'.: L<~ 21 - t.1~~ 2016-TSSP CREDIT No. 4'i"24 -TZ ,\ND No. 4991 - Tl the Year 7.00 7 I I I ..; Balance - 52,567 52,567 I l' GOT Recurrent Grant Capital Grant Total OPENING BALANCE 0 6,886 6,886 Received during the year 0 9 9 Amortized During the Year 0 0 0 Balance 0 6,896 6,895 GRAND TOTAL 2,282.00 305, 190 305,190 ; 3.22 Amortized Expenses PVNO PAYEE NAME CATEGORY 0.00 TSSPAF00169 VN000499 -- FREDRICK M. B21C NKYA 4.20 TSSPAF00170 VN000808 -- COMMISSIONER B21C LARGE TAXPAYERS 1.72 TSSPAF00174 VN000499 -- FREDRICK M. B21C NKYA 5.43 TSSPAF00175 VN000808 -- COMMISSIONER B21C LARGE TAXPAYERS 0.29 TSSPAF00184 VN000499 -- FREDRICK M. I l ,,: B21C NKYA 6.32 I'""' ,·, 1 1:.,r I .. TSSPAF00185 VN000808 -- COMMISSIONER '· ~.I B21C LARGE TAXPAYERS 1.12 I .\ " TSSPAF00172 VN001057 -- Gilbert Mwoga SO NGO 0.42 TSSPAF00180 VN001057 -- Gilbert Mwoga SO NGO 0.42 TSSPAF00181 VN001058-- EZEKIEL DANDA SON GO 0.19 TSSPAF00188 VN001117 -- ELINA KAYANDA SON GO 0.28 SONGO TSSPAF00189 VN001057 -- Gilbert Mwoga - - . . - -- - --- -- -- - - Annual Report and Flnanctal statements for TSSP credit No. 4724-TZ and No. 4991- TZ lor FY 2015/2016 22 . II,. '· I 1 , I-" t 2016 -TSSP CREDIT No. 4724 -Tl AND No. 4991-TZ 0.28 TSSPAFOO 190 VN001058 -- EZEKIEL DANDA SON GO 0.37 TSSPAF00193 VN001057 -- Gilbert Mwoga . .. ~ .... SON GO 0.34 I ·I ,. TSSPAFOO 194 VN001058 -- EZEKIEL DANDA SON GO 0.48 TSSPAF00195 VNOO 1057 -- Gilbert Mwoga SONGO 0.06 TSSPAFOO 196 VN001285 -- GILBERT SON GO MWOGA USO 0.23 TSSPAF00201 VN00 1057 -- Gilbert Mwoga SON GO 0.48 TSSPAF00202 VN001292 -- BONIFACE SON GO KASUBI 0.44 TSSPAF00207 VNOO 1057 -- Gilbert Mwoga SON GO 0.44 TSSPAF00208 VN001292 -- BONIFACE SON GO KASUBI 0.57 TSSPAF00213 VN001057 -- Gilbert Mwoga .·. r SON GO 0.44 P--· TSSPAF00214 VN001292 -- BONIFACE i- . . t i;=i SON GO KASUBI 0.57 I TSSPAF00219 VN001057 -- Gilbert Mwoga SON GO 0.44 TSSPAF00220 VN00 1330 -- JOHN OMARI SON GO SALIM 0.57 TSSP001303 VN001128 -- DEUSDEDIT A12 KAKOKO 0.18 TSSP00 1319 VN00 1130 -- SAN JO M. A12 MG ETA 0.06 TSSP001331 VN000507 -- FRANCIS A13 MWASOTA 0.1 2 TSSP001330 VN001115 -- MICHAEL A13 MASALU 0.32 TSSP001339 VN000507 -- FRANCIS A13 MWASOTA 0.14 , .. ' ~ .. ; ._: . TSSP001340 VN001115 -- MICHAEL I A13 MASALU 0.33 i -~ 70083 Bank Charges A13 0.21 TSSP001347 VN000816 -- TOYOTA A13 TANZANIA LTD 0.64 TSSP001348 VN000808 -- COMMISSIONER A13 LARGE TAXPAYERS 0.01 TSSP001349 VN000855 -- ABDALLAH 0. A13 Kl DELA 0.54 Annual Report and flnanclal Statements tor TSSP credit No. 4724 - TZ and No. 4991 - TZ lor FY 2015/2016 23 2016-TSSP CREDIT No. 4724 -TZ AND No. 4991-TZ TSSP001350 VN001 174 -- ADAM A13 DYAMGUNDA 0.89 TSSP001351 VN000847 -- NE EMA G A13 MTENGULE 0.27 TSSP001352 VN001 181 -- JUMA 100 A13 0.62 r.L t .} -, 70085 Bank Charges ' I· A13 0. 15 f4 -- TSSP001 353 VN000507 -- FRANCIS j: ' i A13 MWASOTA 0.1 9 TSSP00 1354 VN00 1107 -- FESTO IFUNYA A13 0.40 TSSP001 355 VN00 1115 -- MICHAEL A13 MASALU 0.36 TSSP00 1366 VN001 11 5 -- MICHAEL A13 MASALU 0.33 TSSP001367 VN000507 -- FRANCIS A13 MWASOTA 0.1 4 70089 Bank Charges A13 0.20 TSSP001378 VN000637 -- VERA INTERNATIONAL TRAVEL & '• TO ri . A13 TSSP001375 VN000808 -- COMMISSIONER 22.33 ij .- II A13 LARGE TAXPAYERS 0.01 !. \ . TSSP00 1376 VN0008 16 -- TOYOTA ·I A13 TANZANIA LTD 0.41 TSSP001377 VN000808 -- COMMISSIONER A13 LARGE TAXPAYERS 0.01 TSSP001424 VN000434 -- TOYOTA A13 TAN ZAN IA LTD -TZS 2.74 70093 Bank Charges A13 0.42 TSSP001430 VN001236 -- ISMAIL MARIJANI A13 0.69 TSSP001431 VN001174 -- ADAM A13 DYAMGUNDA 1.07 TSSP001435 VN001018 -- VALENCE A13 RUTAKYAMIRWA 0.67 \ _,, I TSSSP001436 VN00 1239 -- MICHAEL MOSHA :. 1I . A13 0.67 r::- 1 N ~I TSSP001432 VN001240 -- AMOS MHANDO ~ A13 0.66 TSSP001440 VN000434 -- TOYOTA A13 TANZANIA LTD -TZS 0.52 TSSP001447 VN000507 -- FRANCIS A13 MWASOTA 0.19 Annual Report and Flnanctal statements for TSSP credll No. 4724 - Tl and No. 4991 - Tl for FY 2015/2016 24 f -~;- 1 .~ .- -- f.·_;: 2016 -TSSP CREDIT No. 4724 - TZ AND No. 4991 -TZ TSSP001439 VN001245 -- GABRIEL A. A13 ANTHONY 0.50 TSSP001448 VN000858 -- ROBERT MWITA A13 0.12 TSSP001449 VN001115 -- MICHAEL A13 MASALU 0.22 TSSP001453 VN001246 -- JOACHIM A13 KATEMBO 0.33 ' r. 70096 Bank Charges i ·.. A13 0.32 ·-·-- TSSP001491 VN0008 16 -- TOYOTA A13 TANZANIA LTD 1.58 TSSP001492 VN000808 -- COMMISSIONER A13 LARGE TAXPAYERS 0.05 TSSP001513 VN000980 -- THABITI SANGALI A13 0.31 TSSP001514 VN000980 -- THABITI SANGALI A13 0.27 TSSP001515 VN000980 -- THABITI SANGALI A13 0.24 TSSP001516 VN000507 -- FRANCIS A13 MWASOTA 0.19 TSSP001517 VN000507 -- FRANCIS A13 MWASOTA 0.10 f: TSSP001518 VN000507 -- FRANCIS :r . , . A13 MWASOTA 0.19 .i:-:-::-· 89059 Bank Charges ·j -- 1 A13 0.36 TSSP001529 VN001130 -- SAN JO M. A13 MGETA 0.17 TSSP001528 VN001288 -- ABDALLAH A13 MNGEREZA 0.34 88858 Bank Charges A13 0.06 TSSP001546 VN000507 -- FRANCIS A13 MWASOTA 0.14 TSSP001549 VN001130 -- SAN JO M. A13 MG ETA 0.08 88865 Bank Charges A13 0.10 TSSP001552 VN000507 -- FRANCIS .. A13 MWASOTA 0.14 ·'· ~ ·!<. . TSSP001553 VN001294 -- LIGHTON ·r·· . •1 . . . . A13 KAZEMBE 0.29 i· - TSSP001542 VN000434 -- TOYOTA A13 TANZANIA LTD-TZS 2.96 A13 TSSP001543 VN000808 -- COMMISSIONER Annual Report and financial Statements tor TSSP credit No. 4724 - n and No. 4991 - TZ tor FY 2015/2016 25 l· 2016 -TSSP CREDIT No. 4724 -Tl AND No. 4991 -TZ LARGE TAXPAYERS 0.02 TSSP001548 VN000980 -- THABITI SANGALI A13 0.32 TSSP001550 VN001293 -- JOHN MALISA A13 0.11 TSSP001554 VN000434 -- TOYOTA A13 TANZANIA LTD -TZS 1.57 TSSP001 547 VN000980 -- THABITI SANGALI A13 0.34 -=-· TSSP001555 VN000808 -- COMMISSIONER t= - - A13 LARGE TAXPAYERS 0.03 I. 89153 Bank Charges A13 0.13 TSSP001575 VN000855 -- ABDALLAH 0. A13 Kl DELA 0.1 4 TSSP001573 VN000507 -- FRANCIS A13 MWASOTA 0.09 TSSP001574 VN000980 -- THABITI SANGALI A13 0.1 7 89171 Bank Charges A13 0.02 TSSP001577 VN0008 16 -- TOYOTA A13 TANZAN IA LTD 1.64 89174 Bank Charges A13 0.05 89176 Manual Adjustment .. I t A13 0.01 [" . : 89178 Manual Adjustment ~. ·, I A13 0.01 89179 Manual Adjustment A13 0.03 TSSP001582 VN000434 -- TOYOTA A13 TANZANIA LTD -TZS 4.48 TSSP001583 VN000808 -- COMMISSIONER A13 LARGE TAXPAYERS 0.05 TSSP001580 VN000434 -- TOYOTA A13 TANZANIA LTD-TZS 1.22 TSSP001584 VN000637 -- VERA INTERNATIONAL TRAVEL & A13 TO 0.22 TSSP001594 VN000816 -- TOYOTA A13 TANZANIA LTD 2.24 TSSP001595 VN000816 -- TOYOTA L i. .. A13 TANZANIA LTD 3.89 ., - i--· TSSP001601 VN000808 -- COMMISSIONER ·,_ A13 LARGE TAXPAYERS 0.03 A13 TSSP001596 VN000808 -- COMMISSIONER Annual Report and Financial statements tor TSSP credit No. 4724 - TZ and No. 4991 - Tl tor FY 2015/2016 26 J 2016 -TSSP CREDIT No. 4724 - Tl AND No. 4991 - Tl LARGE TAXPAYERS 0.04 89 181 Bank Charges A13 0.16 TSSP001387 VN000785 -- KITAINDA A13 HAROLD 0.58 TSSP001388 VN00 1200 -- MELANIA A13 KASE SE 0.58 TSSP001389 VN001201 -- EDWARD A1 3 MKIARU 0.58 TSSP001 390 VN001 202 -- ENG.DAUDI A1 3 SW EKE 0.58 ; TSSP00 1391 VN001203 -- t·-·· ENG .N.G.MORONI f~-.· A13 TSSP001392 VN001204 -- AUGUSTINO 0.58 f, A13 SAIBUL 0.58 TSSP001393 VN00 11 43 -- THOMAS A1 3 NGULIKA 0.49 TSSP001 394 VN00 1206 -- EDWIN SINGINE A1 3 0.49 TSSP001395 VN001207 -- CYNTHIA A13 NYANDINDI 0.49 TSSP001396 VN00 1208 -- MUTTERSON A13 MAGAYANE 0.58 TSSP001397 VN001209 -- VICTOR SIMBA A13 0.58 TSSP001398 VN00 1210 -- FESTO A1 3 MWANYI KA 0.58 J.. TSSP001399 VN00 1211 -- EBENEZA [_ A13 MLINGA 0.58 .- TSSP001400 VN001212 -- NDEONIKA ··- A13 MWAIKAMBO 0.58 TSSP001401 VN001213 -- SAID KONDO A13 0.49 TSSP001402 VN001214 -- HASSAN A13 MUUNGUJA 0.49 TSSP001335 VN00 11 68 -- IBRAHIM OMARY C3 SAMWIX 6.1 3 TSSP001336 VN00 11 69 -- ALEXANDER C3 SHADRACK NGOYE 206.13 TSSP001337 VN00 1170 -- KASHINDE C3 SHABANIMUSA 312.00 TSSP001338 VN000428 -- MONASH C3 UNIVERSITY 14.56 TSSP001364 VN00 11 91 -- MOTOSACH .-- C3 INTERNATIONAL LTD 2.99 L· ,·_ TSSP001368 VN00 11 87 -- Finite Element Analysis Limite 1 C4 36.17 - . -· ~ ------ Annual Report and Flnanclal Statements tor TSSP credit No. 4724-TZ and No. 4991 -Tl tor FY 2015/2016 27 i ·-- ! .: •.• 2016 -TSSP CREDIT No. 4724 -TZ AND No. 4991-TZ tssp001373 VN000428 -- MONASH C4 UNIVERSITY 21.42 TSSP001383 VN000867 -- JAVI C4 COMMUNICATION LIMITED 110.45 TSSP001384 VN000808 -- COMMISSIONER C4 LARGE TAXPAYERS 3.86 TSSP001438 VN000808 -- COMMISSIONER C4 LARGE TAXPAYERS 4.87 TSSP001404 VN0012 16 -- ENG.FELIX A13 NLALIO 0.58 TSSP001505 VN001217 -- IBRAHIM KILAPO A13 0.58 - TSSP001406 VN001218 -- EMMANUEL i- A13 MASSAWE 0.58 I- r A13 tssp001407 TSSP001408 VN001219-- NEEMA JOSEPH VN001220 -- !RINE 0.58 A13 MWAMBENE 0.58 TSSP001409 VN00122 1 -- ANJELISTA A13 MAKUNDI 0.58 TSSP001410 VN001222 -- CHARLES A13 NOE GE 0.58 TSSP001411 VN001223 -- HEMEDI MSANGI A13 0.58 TSSP001412 VN001224 -- SAID KASWELA A13 0.58 TSSP001413 VN001225 -- HANYA A13 MBAWALA 0.58 TSSP001415 VN001227 -- ALFRED -··· i.: A13 MATUNTERA 0.58 f.· - . TSSP001416 VN001228 -- MASHAKA r - f--- A13 KISANTA 0.58 r- TSSP001417 VN001229 -- FANUEL A13 MATHIYA 0.58 TSSP001418 VN001230 -- SOPHIA CHANDO A13 0.58 TSSP001419 VN001231 --AWADHI SULUO A13 0.58 TSSP001420 VN000668 -- JASON M RWIZA A13 0.70 TSSP001421 VN001232 -- LILIAN MARWA A13 0.58 TSSP001414 VN001226 -- FRAKSED MUSHI A13 0.57 TSSP001422 VN00 1233 -- NEW SAFARI A13 HOTEL (1967) LIMITE 8.99 ~- A13 TSSP001423 VN001234 -- ERNST & YOUNG -· . ~:::. f. ' . Annual Report and Financial Statements lor TSSP credit No. 4724 - rz and No. 4991 - Tl lor FY 2015/2016 28 2016 -TSSP CREDIT No. 4724 -TZ AND No. 4991 -TZ -· . J·.~ ··_ -· - - - - - - - - - - - - - - - - - - - - - - - - - - - - r.-::::- - ADVISORY SERVICE --- TSSP001442 VN000146 .. NATIONAL 97.70 A13 INSTITUTE OF TRANSPOR 49.99 TSSP001437 VN000903 •• MIS EXELCIUM A13 FINANCIAL ENG. 92.23 TSSP001441 VN000808 -- COMMISSIONER A13 LARGE TAXPAYERS 0.03 TSSP001456 VN001147 -- CLARENCE A13 FRANCIS 0.50 TSSP001457 VN001145 -- DEOGRATIUS A13 BENARD RUGUDA 0.50 TSSP001458 VN000666 -- BISEKO PAUL A13 CHIGANGA 0.50 ' TSSP001459 VN001153 -- BONIFACE JOHN t I \I· ..... A13 MALL YA 0.58 f I TSSP001461 VN001057 -- Gilbert Mwoga t ... A13 0.58 ' ·- TSSP001462 VN000803 -- EPHREM P. A13 KIRENGA 0.58 TSSP001463 VN001166 -- HUSSEIN A13 MATIVILA 0.58 TSSP001464 VN001154 -- ABDULRAHAMAN A13 S. I. MBAMBA 0.58 TSSP001465 VN001137 -- ALBERT JOSEPH A13 CHILE 0.58 TSSP001466 VN001250 -- MICHAEL A13 MAGE SA 0.58 TSSP001467 VN001248 -- MASSA KITAKWA A13 MUM BURI 0.58 TSSP001468 VN001247 -- Bl GAGE T. r- ·I - ,, A13 NKORONINGWA 0.58 L TSSP001469 VN001249 -- MARTHA CHUMA f- ,-... . ~. - A13 TSSP001470 VN001256 -- SOLOMON 0.58 :1 A13 SAMBUKA MIHAYO 0.58 TSSP001471 VN001253 -- VERONICA A13 VICENT 0.58 TSSP001472 VN001254 -- ERIC KY A13 LEN GAMA 0.50 TSSP001473 VN001251 -- OLAIS LAIZER A13 0.58 TSSP001474 VN001252 -- GERAD MIANO A13 0.50 TSSP001475 VN001257 -- MWAMINI JULIUS A13 MKWIZU 0.58 TSSP001476 VN001262 -- CORN EL \. t A14 RAPHAEL KYAI 0.58 .. - Annual Report and Flnanclal Statements for TSSP credit No. 4724 - TZ and No. 4991 - TZ for FY 2015/2016 29 2016 -TSSP CREDIT No. 4724 - Tl AND No. 4991 - Tl 0 '{-- - .. TSSP001477 VN001263 -- AS MAS !~ - -- A14 S.MOHAMED 0.50 ., ·-'- TSSP001478 VN001264 -- MARWA MAGORI A14 0.58 TSSP001479 VN001265 -- JOHARIA HAMIS A14 MWENDA 0.58 TSSP001480 VN001275 -- JOSEPH MATIKU A14 0.50 TSSP001481 VN001274 -- BENCOLIAS A14 TINKALIGAILE 0.58 TSSP001482 VN001273 -- JOHN SAYE A14 MAKASSY 0.58 TSSP001483 VN00 1272 -- STEPHEN AMOS A14 MLABWA 0.58 TSSP001484 VN001271 -- JOHN PETER A14 KISWAGA 0.58 t f TSSP001485 VN001269 -- SHUKRANI 1·.:.~.: A14 MWAJANGA 0.58 r •. ~- TSSP001486 VN001268 -- ALPHONCE . .. A14 VITUS MWINGIRA 0.58 TSSP001487 VN001267 -- FRANKSED A14 MUSH! 0.58 TSSP001488 VN001266 -- GERALD MINJA A14 0.58 TSSP001489 VN001277 -- DEODATUS A14 HILIZA 0.50 TSSP001450 VN001130 -- SAN JO M. A15 MGETA 0.11 TSSP001460 VN001144 -- CRISPIN MUSIBA A15 0.49 TSSP001490 VN001278 -- HARRIET A15 NYALUSI 0.58 ./ TSSP001505 . VN001234 -- ERNST & YOUNG 'l . A15 ADVISORY SERVICE 62.38 ( · ... \, TSSP001504 VN001233 -- NEW SAFARI J c.·· HOTEL (1967) LIMITE C2 9.28 TSSP001586 VN001234 -- ERNST & YOUNG C2 ADVISORY SERVICE 30.78 TSSP001593 VN001333 -- GEOMAPS(A) Ltd C2 4.10 TSSP001592 VN000808 -- COMMISSIONER C3 LARGE TAXPAYERS 8.72 TSSP001201 VN000808 -- COMMISSIONER C3 LARGE TAXPAYERS 45.36 TSSP001332 VN001165 -- ANTHONY G. C3 PAUL 6.13 C3 TSSP001333 VN001166 -- HUSSEIN - ------- ·- ------------ --- - - Annual Report and flnanclal Statements tor TSSP credit No. 4724 - TZ and No. 4991 - TZ tor FY 2015/2016 30 2016 -TSSP CREDIT No. 4724 - Tl AND No. 4991-TZ l. ',--. TSSP001334 MATIVI LA VN00 11 67 -- SCAN DA 7.06 ~- C3 MASSALLE RUGELLA 6.13 !-·. TSSP001335 VN001168 -- IBRAHIM OMARY ' C3 SAMWIX .. 6.1 3 TSSP001336 VN00 1169 -- ALEXANDER C3 SHADRACK NGOYE 6.13 TSSP001337 VN00 1170 -- KASH INOE C3 SHABAN IMUSA 6.13 TSSP001338 VN000428 -- MONASH C3 UNIVERSITY 14.56 TSSP00 1364 VN001 191 -- MOTOSACH C3 INTERNATIONAL LTD 2.99 TSSP001368 VN00 11 87 -- Finite Element C4 Analysis Limite 36.17 tssp001373 VN000428 -- MONASH C4 UNIVERSITY 21.42 t· TSSP001383 VN000867 -- JAVI .. . ' C4 COMMUNICATION LIMITED 3.45 ' q- TSSP001384 VN000808 -- COMMISSIONER :r: - If" .... C4 LARGE TAXPAYERS 0.18 !- TSSP001438 VN000808 -- COMMISSIONER C4 LARGE TAXPAYERS 4.87 TSSP001493 VN000950 -- ADVANCED ENG C4 SOLUTIONS LTD (TA 22.42 TSSP001521 VN001187 -- Finite Element C4 Analysis Limite 25.47 TSSP001522 VN000808 -- COMMISSIONER C4 LARGE TAXPAYERS 0.37 TSSP001544 VN001122 -- CIWASA (T) C4 LIMITED 4.29 TSSP001545 VN000808 -- COMMISSIONER C4 LARGE TAXPAYERS 0.23 TSSP001587 VN001331 -- BUSINESS '.,..._ - C4 CONNEXION TANZANIA LT 688.1 4 i - TSSP001588 VN000808 -- COMMISSIONER C4 LARGE TAXPAYERS 1.67 .. ~- ~ :- t- TSSP001590 VN000808 -- COMMISSIONER C4 LARGE TAXPAYERS 24.23 TSSP001562 VN001296 -- RONALD AITALIA C4 LYATUU 10.06 TSSP001563 VN000808 -- COMMISSIONER C4 LARGE TAXPAYERS 0.61 TSSP001564 VN001297 -- M & GT C4 GOPINATH 12.44 TSSP001566 VN001298 -- J P D'AGUIAR C4 11 .85 Annual Report amt Financial Statements tor TSSP credit No. 4724 -Tl and No. 4991-TZ lor FY 2015/2016 31 2016 -TSSP CREDIT No. 4724 -TZ AND No. 4991-TZ TSSPOO 11323 VN000808 -- COMMISSIONER 07 LARGE TAXPAYERS 12.36 TSSP001520 VN000808 -- COMMISSIONER E LARGE TAXPAYERS 21.41 TSSP001500 VN000808 -- COMMISSIONER ~· : -:.:· ~ E LARGE TAXPAYERS 13.93 ·- ) TSSP001501 VN000704 -- GROUP E CONSULT GLOBAL (Pty) Ltd 35.06 TSSP001502 VN000808 -- COMMISSIONER E LARGE TAXPAYERS 9.78 TSSP001503 VN001281 -- RM-LINDI E 10.65 2,282.00 3.23 WIP PAYMENTS L J-· L Payments 2,016 L .. ··- - Koroqwe -Mkumbara- Same (172 km) -· 14,633 - Supervision of Koroqwe - Same 747 Civil Works Arusha town border - Minjingu (98 km) 8,573 Supervision of Arusha -Minjingu 98 km) 224 Design and preparation of bidding documents for 911 km of road rehabilitation (group) 140 Office equipment for TANROADS 62 Works at Bukoba Airport 2,571 ,1·-· Works at tabora Airport 1, 151 -i-: } i;.... .. ·- Supervision 21 r--. i Works at Zanzibar Airport 1, 100 Supervision 54 Works at Songo Songo Jet 713 Supervision 173 i\nnuat Report and Financial statements for TSSP credit No. 4724 - TZ and No. 4991- TZ lor FY 2015/2016 32 r r··· ! ·-·-· t ...:... r- 2016 -TSSP CREDIT No. 4724 -Tl AND No. 4991-TZ operating cost Songosongo - Jet 7 TRUCKS ZANZIBAR AIRPORT 141 .. } -: Feasibility studies and Design of Eleven Airports - I; ! J Equipment BRN 14 ~ i~ Market Assessment and Business Plan - 30,325 3.24 Advance RECOVERY Certificates Kenya marine Amount Total Recovery Amount 165 I (10) 2 (21) 3 (33) 4 (21) l 5 (92) i I Balance 12 f ,~ l . .. ' Annual Report and Ftnanctat Statements for TSSP credit No. 4724 - Tl and No. 4991 - Tl for FY 2015/2016 33 J:.- . ,. r- 4 ~ .