THE UNTED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE TANZANIA (NAOT) AUDIT OF THE WORLD BANK IBRD - IDA FUNDS AWARDED TO NAOT MAINLAND TO PROVIDE SUPPORT FOR A PROGRAM IN CAPACITY BUILDING PROJECTS GRANT AGREEMENT NO. TFOA.4610 FOR THE PERIOD ENDED 30TH AUGUST 2019 E.K MANGESHO & COMPANY CERTIFIED PUBLIC ACCOUNTANTS 5TH FLOOR CO-ARCHITECTURE BUILDING, 12 UHURU STREET, DAR ES SALAAM. P.O. BOX 20098, TEL: 2180117, FAX: 2180190 E-MAIL ekmangesho@yahoo.com DAR ES SALAAM. THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE OF TANZANIA (NAOT) - VOTE 45 STATEMENTS OF THE PROJECT MANAGEMENT FOR THE PERIOD ENDED 30TH AUGUST, 2019 TABLE OF CONTENTS PAGE List of Abbreviations (ii) Statement of the Project Management 1-10 Statement of Management Responsibility 11-12 Declaration of the Head of Finance/ Accounting 13 Auditors Report on Financial Statements 14-17 Fund Accountability Statement 18 Statement of Cash flows 19 Statement of Budget versus Actual Amounts 20-21 Notes to the financial Statements 22-28 (i) THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE OF TANZANIA (NAOT) - VOTE 45 STATEMENTS OF THE PROJECT MANAGEMENT FOR THE PERIOD ENDED 30TH AUGUST, 2019 ABBREVIATIONS NAOT NATIONAL AUDIT OFFICE OF TANZANIA CAG CONTROLLER AND AUDITOR GENERAL IPSAS INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD USD UNITED STATE OF AMERICA DOLLAR IBRD INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT (ii) THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE OF TANZANIA (NAOT) -VOTE 45 STATEMENT OF THE PROJECT MANAGEMENT FOR THE PERIOD ENDED 30TH AUGUST 2019 1.0 INTRODUCTION The National Audit Office of Tanzania (NAOT) is the Supreme Audit Institution (SAi) mandated to provide public audit services to all public institutions. The Controller and Auditor General head the National Audit Office of Tanzania (NAOT) and therefore, he has been given the control over resources entrusted in this office as per Section 41 (2) of Public Audit Act 2008. 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 amplified by PAA No. 11 of 2008. As a Supreme Audit Institution, National Audit Office of Tanzania believes in Accountability, Transparency and Good governance. The National Audit Office of Tanzania implemented its annual budget based on the Medium Term Expenditure Framework and rolling Medium Term Strategic Plan. The implementation of activities during the financial year 2018/2019 is based on the National Audit Office of Tanzania vision, mission, objectives and targets as explained below:- 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, NAOT shall be guided by the following core values:- i. Objectivity We are an impartial public institution, offering audit services to our clients in an unbiased manner. +l THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE OF TANZANIA (NAOT) - VOTE 45 STATEMENT OF THE PROJECT MANAGEMENT FOR THE PERIOD ENDED 30TH AUGUST, 2019(continued) 1.0 INTRODUCTION ii. Integrity We observe and maintain high standards of ethical behavior, rule of law and a strong sense of purpose. iii. People Focus We value, respect and recognize interest of our stakeholders. iv. Innovation We are a learning and creative public institution that promotes value added ideas within and outside the institution. v. Resu Its Oriented We are an organization that focuses on achievement based on performance targets. vi. Team Work Spirit We work together as a team, interact professionally, and share knowledge, ideas and experiences. +2 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE OF TANZANIA (NAOT) - VOTE 45 STATEMENT OF THE PROJECT MANAGEMENT FOR THE PERIOD ENDED 30TH AUGUST, 2019(continued) 2.0 NAOT INSTITUTIONAL SET - UP The current organization structure was approved by the President of the United Republic of Tanzania on 05th November 2018. The CAG is assisted by five Deputy Auditor Generals who oversee the Audit works and other functions in the Audit divisions. Deputy Auditor Generals are assisted by Assistant Auditors Generals. In the current organization structure, NAOT has seven (7) Divisions. Five (5) are headed by the Deputy Auditors General (DAGs), and the other two (2) are headed by the Director of Administration and Human Resources Management (DAHRM) and the Director of Planning, Monitoring and Evaluation (DPME). The following are the Divisions within NAOT:- i. Central Government Division; ii. Local Government Authorities Division; iii. National Accounts Division; iv. Public Authorities Division; v. Performance and Specialized Audit Division; vi. Administration and Human Resources Management Division; and vii. Planning, Monitoring and Evaluation Division. Furthermore, NAOT has ten Units (10) namely:- i. Technical Support Services; ii. Finance and Accounts; iii. Information and Communication Technology; iv. Procurement Management; v. Internal Audit; vi. Government Communication; vii. Quality Assurance; viii. Risk Management and Compliance; ix. Legal Services; and x. Forensic Audit +3 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE OF TANZANIA (NAOT) - VOTE 45 STATEMENT OF THE PROJECT MANAGEMENT FOR THE PERIOD ENDED 30TH AUGUST, 2019(continued) 3.0 PROJECT BACKGROUND The National Audit Office of the United Republic of Tanzania received a grant from the World Bank to the tone of $600,000 (National Audit Office Tanzania Mainland $330,000 and Office of Controller and Auditor General Zanzibar - OCAGZ - $270,000). NAOT (Mainland) used the grant to finance the following activities: acquire some Forensic Audit Lab equipment to be installed in the envisaged office laboratory, to conduct training to auditors in specialized areas as well as CSOs, to conduct Monitoring and Evaluation of the project together with project audit cost. The project commenced its implementation August 2018 (following the first disbursement of $50,000). According to the original signed agreement the project was supposed to come to an end on 30th June, 2019. However, an extension was requested; and hence the office was granted an extension of two months. Following the extension, the official project closure date became 30th August, 2019. 3.1 Project Objective and Sub-Objectives The Implementation of this project designed to meet main objective and some specific objectives as follows here under: 3.1.1 Project Development Objective (PDO) The project was designed to meet the following Objective: To improve the quality and efficiency of the public sector audit in line with the standards endorse by the International Organization of Supreme Audit Institutions (INTOSAI). 3.1.2 Project Specific Objectives More specifically, the project was designed to accomplish the following specific objectives: +4 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE OF TANZANIA (NAOT) - VOTE 45 STATEMENT OF THE PROJECT MANAGEMENT FOR THE PERIOD ENDED 30TH AUGUST, 2019(continued) To enable audit staff to acquire knowledge on extractive industry so as to be able to audit the revenue and associated expenditure in the industry in line with Extractive Industry Transparency Initiatives (EITI) standards; Improve capacity for specialized audit skills such as value for money/performance audit, forensic audit, social audits, IT and risk based audit using the international auditing standards as a bench mark. Create partnership with key stakeholders like PAC, PCCB, media CSOs, Citizens, who can support the SAi's work by pressing the needed changes. 3.1.3 Project Components The project implemented under three main components as described here below • Component I: Strengthening Professional Capacity • Component II: Strengthening Partnerships between the Supreme Audit Institution (SAi) and • Component Ill: Project management, monitoring and evaluation, and audit. 4.0 FINANCIAL PERFORMANCE Out of the approved grant for National Audit Office (Tanzania mainland) of $330,000, the office received the sum of $284,336.69, equivalent to 86.10%. +5 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE OF TANZANIA (NAOT) - VOTE 45 STATEMENT OF THE PROJECT MANAGEMENT FOR THE PERIOD ENDED 30TH AUGUST, 2019(continued) 5.0 ACTIVITIES IMPLEMENTED Training on 40 Performance Auditors on the use of newly customized performance audit manual; Acquisition of software and hardware and training on how to use the procured equipment; NAOT engaged KPMG consultant to develop Extractive Industry Audit Manual and guideline as well as conducting training on Extractive Industry stakeholders (Civil Society Organizations -CSOs' and media). 5.1 Matrix for Planned Activities Vs Implementation Na Planned Activity Implementation Status To Conduct Specialized training on Training conducted on 24th-27th June auditing of Mining, gas and oil to 50 2019, whereby 43 Auditors trained in Staff by December 2018. the areas of Mining, gas and oil by the consultant from KPMG. To conduct training on auditing of Training conducted on 28th June Mining, oil and gas to 100 Participants 2019, whereby 55 participants from (NAOs, CSOs, Media and Industry) by CSOs, Media and Industry trained in December 2018 training. the areas of Mining, oil and gas by the Consultant from KPMG. To develop of Extractive Industry Extractive Industry manual and manual and guidelines by December guidelines has been prepared by 2018. consultant from KPMG. To conduct specialized training to 40 40 Performance Auditors were trained Performance Auditors on the use of on the use of newly customized newly customized performance audit performance audit manual for 5 Days manual for the NAOT by December at Kamata - Dar Es Salaam from 17th 2018 .June to 21th, 2019. +6 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE OF TANZANIA (NAOT) - VOTE 45 STATEMENT OF THE PROJECT MANAGEMENT FOR THE PERIOD ENDED 30TH AUGUST, 2019(continued) 6.0 CHALLENGES ENCOUNTERED DURING IMPLEMENTATION a) The time allocated for the project implementation, from first disbarment (August, 2018) to project closure (30th June, 2019) was too short to accomplish all project planned taking to consideration that, the nature of the office, some time along which involve auditors, they stood still to give pace to audit business; b) Initial plan seemed to be overambitious, there were too many activities assigned very little values which when actual implementation started it was noted that, the plan was not practical, this necessitated to revision of the whole procurement plan and prepare the new one, and hence seek for no objection of the same. It consumed a lot of time which in real sense it was implementation time and not time for planning; c) It was only one officer (Project Accountant) who attended the training before the project commenced, the rest of the project implantation team were not privileged to get such orientation, while on the day to day operations, procurement officers and project coordinator are very key for the project to register its indented goal; d) Requirements for establishing forensic audit laboratory are to high compared to funds which were set aside for the same. The office faced hard time to decide what to omit amidst very crucial demands in order to fit in to the budget. +7 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE OF TANZANIA (NAOT) - VOTE 45 STATEMENT OF THE PROJECT MANAGEMENT FOR THE PERIOD ENDED 30TH AUGUST, 2019(continued) 7.0. COMMITTEES OF THE NATIONAL AUDIT OFFICE 7. 1 . THE AUDIT COMMITTEE Regulation 116 of the Public Audit Regulations 2009 requires an Audit Committee to constitute two senior officers of the National Audit Office and three other members from outside the Office. The Chairman of the Audit Committee of NAOT shall come from among the three members of the committee outside the National Audit Office of Tanzania. Audit Committee was appointed on 11th July, 2016 as follows: 7.1.2 Members of the Committee No. Full Name Qualification Position in the Professional and Audit Academic Background Committee 1 Mr. Yona Killagane CPA (T) Chairman Accounting, Administration and Auditing 2 Mr. Ally Zubeir CPA (T) Member Accounting, Administration 3 Mr. Jeremiah Lima CPA(T) Member Accounting, Administration 4 Ms. Christopher Mageka CPA (T) Member Accounting and Business Administration 5 Ms. Eliesh A. Saidimu LLB, LLM Secretary Lawyer, Advocate +8 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE OF TANZANIA (NAOT) - VOTE 45 STATEMENT OF THE PROJECT MANAGEMENT FOR THE PERIOD ENDED 30TH AUGUST, 2019(continued) 8.0. COMMITTEES OF THE NATIONAL AUDIT OFFICE (continued) 8.0. The Tender Board Committee Sec. 31 of the Public Procurement Act No. 7 of 2011 as amended 2016 requires any public institution to constitute a Tender Board. The National Audit Office's Tender Board was appointed on 01/01/2016. The members are as follows:- SIN Name Position 1 Mr. Benjamin Mashauri Chairperson 2 Mr. Joan Mbuya Member 3 Ms. Flora Fifi Member 4 Mr. James Pilly Member 5 Mr. Masale C. Rajabu Member 6 Mr. Emmanuel Kayuni Member 7 Mr. Alcard Mumwi Member 8 Mr. Mbaraka Mugula Secretary The following are the functions of the NAOT Tender Board: (a) Adjudication of recommendation from PMU and award of contract. (b) Review of all application of variations added on or amendment to on- going contracts. (c) Approving tendering and contract documents. (d) Approving procurement and disposal by tender procedures. (e) Ensuring that best practice in relation to procurement and disposal by tender are strictly adhered by procurement entities. (f) Ensure compliance with the procurement Act. (g) Liase directly with the PPRA on matters within its jurisdiction. +9 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE OF TANZANIA (NAOT) - VOTE 45 STATEMENT OF THE PROJECT MANAGEMENT FOR THE PERIOD ENDED 30TH AUGUST, 2019(continued) 9.0 FUTURE OUTLOOK It is the intention of the NAOT to fulfill its overall objectives and enable the Controller and Auditor General to serve its clients with well-founded recommendations on various types of audit conducted and hence adding value to our country. ······-~·-·············· OMARY A. MKOMWA ;2e{e;1< ( :2_f)~V ACCOUNTING OFFICER DATE: ............................... . +10 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE OF TANZANIA (NAOT) - VOTE 45 STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITY FOR THE PERIOD ENDED 30TH AUGUST, 2019 Section 25(4) of the Public Finance Act 2001 (revised 2004) and Sec 43 Public Audit Act of 2008 requires management to prepare financial statements and annual reports for each financial year, reflecting the results of operations of that particular financial year. Management accepts responsibility for the annual financial statements, which have been prepared using appropriate accounting policies supported by reasonable and prudent judgments and estimates, in conformity with International Public Sector Accounting Standards (IPSAS): Management believes that these financial statements are fair reflection of the operational results and position of the Mainland and Zanzibar National audit offices capacity building project. Management further accepts responsibility for the maintenance of accounting records that may be relied upon in the preparation of the 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 the prevention and detection of fraud, errors and other irregularities. To the best of my knowledge, the system of internal control has operated adequately throughout the reporting period and that the accounts and underlying records provide a reasonable basis for the preparation of the financial statements for the year of project operation period ended 30th, August 2019. We accept responsibility for the integrity of the financial statements, the information they contain, and their compliance with the Public Finance Act, 2001 (revised 2004) and instructions from the Treasury. 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. 7 of 2011 as amended in 2016 together with its underlying Regulations of 2013 as amended in 2016. +11 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE OF TANZANIA (NAOT) - VOTE 45 STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITY FOR THE PERIODENDED 30TH AUGUST, 2019 (CONTINUED) Nothing has come to the attention of the management to indicate that the entity will not remain a going concern for at least the next twelve months from the date of this statement. ······-~·-··················· ............................................ < Omary A. Mkomwa Gaspar S. Alison ACCOUNTING OFFICER PROJECT COORDINATOR Qe1 o:0{ ~ctlo DATE: ........................................... . +12 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE OF TANZANIA (NAOT) - VOTE 45 DECLARATION OF THE HEAD OF FINANCE/ACCOUNTING OF NATIONAL AUDIT OFFICE TANZANIA 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 Board of Directors/Governing Body as under Directors Responsibility statement on an earlier page. I MASALE C. RAJABU being the Head of Finance/ Accounting of NATIONAL AUDIT OFFICE TANZANIA (VOTE 45) hereby acknowledge my responsibility of ensuring that financial statements for the project operation period ended 30th August, 2019 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 NATIONAL AUDIT OFFICE TANZANIA (VOTE 45) as on that date and that they have been prepared based on properly maintained financial records. Signed by: ........ ~ ....................................... . .. . Ctt I '7f 1,-c(IO v\ N/ a--N T Pos1t1on. . .............................................................. . NBAA Membership No.: GA 1020 ~ re6it'-\f'Xl2>-) ~v~-o Date: ................................................ +13 E.K MANGESHO & COMPANY Certified Public Accountants 5th FloorCo-ArchitectureBuilding, 12 Uhuru Street, Dar Es Salaam P.O. Box 20098, Tel: 2180117, Fax: 2180190 E-M aiI: ekmangesho@yahoo.com AUDIT REPORT ON THE FINANCIAL STATEMENTS AUDIT OF THE WORLD BANK IBRD - IDA FUNDS AWARDED TO NATIONAL AUDIT OFFICE MAINLAND TO PROVIDE SUPPORT FOR A PROGRAMME IN CAPACITY BUILDING PROJECT GRANT AGREEMENT NO TFOA4610 FOR THE PERIOD ENDED 30TH AUGUST, 2019. REPORT OF THE INDEPENDENT AUDITOR TO COUNTRY DIRECTOR, WORLD BANK, P.0. BOX 2054, DAR ES SALAAM TANZANIA. 1. UNQUALIFIED OPINION We have audited the Financial Statements of the National Audit Office Tanzania (NAOT) set out on pages 19 to 22 for the period ended30th August 2019 which comprise the: - Statement of funds received and payments - Statement of Cash Flows - Statement of Budget versus Actual Amounts - Summary of principle accounting policies and explanatory notes - A list of material assets acquired with project funds In our opinion the financial statements referred to above present fairly, in all material respects the program revenue, costs incurred and reimbursed and commodities and technical assistance directly procured by the World Bank IBRDIDA Grant No. TFOA 4610 for the period then ended in accordance with the terms of the agreements and in conformity with the basis of accounting described in Notes 1 to 7. 2. INTERNAL CONTROL We have reviewed internal control of NAOT over the financial reporting and our tests of its compliance with the agreement of World Bank. In planning and performing our audit of the financial statements of NAOT for the period ended 30th August, 2019 we obtained an understanding of NAOT internal control. +14 With respect to those internal controls we obtained an understanding of the design of relevant policies and procedures and whether they have been placed in operation and we assessed control risk in other auditing procedures for the purpose of expressing our opinion on the financial statements and to provide an opinion thereof. Our consideration of internal control would not necessarily disclose all matters in internal control that might be material weakness under established standards. A material weakness is a reportable condition in which the design or operation of one or more of the specific internal control elements does not reduce to a relatively low level the risk that error or fraud in amounts that would be material in relation to the financial statements may occur and not be detected within a timely period. 3. BASIS OF OPINION Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standard of Supreme Auditing Institutions (ISSAls). Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about amounts and disclosures in financial statements. The procedures selected depend on the auditor's judgments, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers NAOT internal control relevant to the project preparation and fair presentation of the financial report in order to design audit procedures that are appropriate in the circumstances. An audit 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 project financial report. In addition, the Agreement with the World Bank requires us to satisfy ourselves that the accounts have been prepared in accordance with the appropriate accounting standards and that reasonable precautions have been taken to safeguard the collection of revenue receipt, custody, disposal, issued and proper use of public property, and that the law, directions and instructions applicable thereto have been duly observed and expenditures of public monies have been properly authorized. +15 Further, we are required to state in our audit report whether or not the auditee has complied with the provision of the World Bank instructions. As required by Audit Instruction for World Bank Development Project whose financial support is channeled through the Government of the United Republic of Tanzania we further report that: (i) The Financial Project Report match with the Bookkeeping , as far as it appears from our examination of those financial statements; (ii) The Financial Project Report Corresponds with the Project Agreement, (ii) The Received funds match with the Bookkeeping records; (iii) The bookkeeping matches with the Receipts; (iv) There are proper Receipts for the transactions, (v) There is adequate Bookkeeping, including journal and General Ledger, (vi) The changes in the list of Fixed Assets match with the Receipts; (vii) The approved Financial Project Report is free from material misstatements, (viii) The received and unused funds were properly included in the ending balance of the Financial Project Report. (ix) The expenses in the Financial Project Report are in line with the approved allocated budgeted and activity plan (x) Internal control system of the organization are in place and there are not material weaknesses noted for improvement. 4. RESPONSIBILITY OF THE NAOT ACCOUNTING OFFICER As provided under section 45 of the Public Audit Act 2008 and the World Bank Agreement the NAOT Accounting Officer is responsible for keeping proper records of all revenues, expenditures, assets, liabilities and financial transactions and maintain internal controls relevant to the preparation of financial statements. 5. RESPONSIBILITIES OF THE AUDITOR Our responsibility as auditors is to form and issue an independent opinion on the NAOT financial statements based on the audit. Our specific responsibilities are to examine, enquire into and audit to obtain reasonable assurance whether financial statement of NAOT as a whole are fairly stated and free from material misstatements, whether due to fraud or error. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted with ISSAls and ISAs will always detect a material misstatement when it exists. We believe that, the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Report on Other Legal and Regulatory Requirements +16 Compliance with Procurement Laws We state that NAOT have generally complied with the provisional of the Public Procurement Act, 2011 and its related Regulations of 2013 and have complied with the World Bank Procurement requirements. '-/~=~cf!{~ C--- ,, E.K. MANGESHO & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DAR ES SALAAM FEBRUARY, 2020 +17 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE - NAOT (NAOT) MAINLAND NATIONAL AUDIT OFFICE CAPACITY BUILDING PROJECT FUND ACCOUNTABILITY STATEMENT GRANT NO.TFOA4610 FOR THE PERIOD ENDED 30.08.2019 OUESSTIONED COST RECEIPTS 2018/2019 INELIGIBLE UNSUPPORTED NOTE USD($) USD(S) USD(S) IBRD TRUST FUNDS 2 284,336.69 Total Receipts 284,336.69 PAYMENTS Operations Advertisment 4,972.78 Consultation Fee 75,668.52 Per Diem 48,959.61 Food & Refreshment 5,665.18 Ground Travel 6,558.82 Office consumables 535.56 Withholding tax 3,617.21 Stationery 639.94 Bank charges 4.39 Fuel 1,192.30 Total operating payments 147,814.31 Transfers 0 Total Transfers 0 - Capital Expenditures 5 111,583.24 Total Capital Payment 111,583.24 - Total Payments 259,397.55 - Net cash lncrease/(Decrease) for the year 4 24,939.14 Cash and cash equivalent at the Beginning of the period 0 Cash and cash equivalent at the End of the period 24,939.14 N ~ ~ m . p a c t of this Fl"'ndal Statements. Accounting Officer Date 18 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICES TANZANIA (NAOT) P.162538 MAINLAND NATIONAL AUDIT OFFICE CAPACITY BUILDING PROJECT STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30.08.2019 OUESSTIONED COST NOTE 2018/2019 INELIGIBLI UNSUPPORTED USD USD($) USD($) Cash Flow from Operating Activities Receipts IBRD TRUST FUNDS 2 284,336.69 - Total Receipts 284,336.69 - Payments Operation, Supplies & Consumables 147,814.31 - Total Payments Net Cash Flow From Operating Activities 136,522.38 - Cash Flow From Investing Activities Purchases of Assets 5 111,583.24 - Net Increase ( Decrease) in Cash Equivalents 24,939.14 - Cash and Cash Equivalents at the Beginning of the year 0.00 - Cash and Cash Equivalents at the End of the year 24,939.14 - -~---· Accounting Officer Date 19 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICES TANZANIA (NAOT) P.162538 MAINLAND NATIONAL AUDIT OFFICE CAPACITY BUILDING PROJECT STATEMENT OF BUDGET VERSUS ACTUAL FOR THE PERIOD 1ST AUGUST 2018 TO 30TH, AUGUST 2019 NOTE BUDGET ACTUAL VARIANCE (A) (B) (A-B) USD USD USD RECEIPTS IBRD TRUST FUNDS 330,000.00 284,336.69 45,663.31 Total Receipts 330,000.00 284,336.69 45,663.31 PAYMENTS Com~onent 1. Audit of extractve indust!:Y 6 27,762.00 33,220.17 5,458.17 1.1Training of mining, gas and oil to 100 participants 1.1.'l. I raining on auditing ot 6 35,565.00 37,329.24 1,764.24 mining ,gas and oil to 50 staffs 1 1.3 To develop extractive 32,408.00 35,579.20 3,171.20 industry manual guides 6 1.2 Perform a nee audit 1.2.2 Training to 40 6 32,889.00 14,581.82 18,307.18 perfomance auditors on the use of newly customized performance audit manual 1.2.4 Training on 6 9,315.00 9,315.00 performance audit to official responsible for conducting perfomance activities 1.3 Foernsic audit 1.3.1 Acquisition of software 6 44,600.00 127,840.02 83,240.02 and hardware 1.4 Information and Technology audit 1.4. nesting o f core Gover 6 13,246.00 13,246.00 1.4.2 To conduct study 6 22,124.00 22,124.00 inorder to establish a IS audi Job practice and sharing of work experince and establish no. of required IS ::i11rlitnrc:: 1.4.3 ICT Projects, Identify 6 13,541.00 13,541.00 recently conducted ICT Projects and major Govt. instituations 20 2; Strengthening partnership between SAi and its stakeholders 2.1.1 To review and 6 31,643.00 31,643.00 dissemination of communication strateav 2.1.3 To build capacity to 6 35,466.00 35,466.00 CSO's and media including dissemination of best oractices 3; Project management , 6 28,590.00 29,269.56 679.56 monitoring and evaluation and audit 3 1 Acqu1s1t1on ot tac111t1es 6 2,851.00 3,503.55 652.55 for proJect implementation and supervision Total Payments 330,000.00 281,323.56 49,328.99 Net CashFlows 3,013.13 3,665.68 Accounting Officer Date 21 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE TANZANIA (NAOT) P.162538 MAINLAND NATIONAL AUDIT OFFICE CAPACITY BUILDING PROJECT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH, AUGUST 2019 Monetary items in the financial statement are translated by using exchange rate at the closing date which is TZS 2278/USD 2018/2019 2 FUNDS RECEIPTS DATE USD(S) IBRD TRUST FUNDS 09.08.2018 50,000.00 IBRD TRUST FUNDS 14.06.2019 16,389.26 IBRD TRUST FUNDS 20.06.2019 16,242.34 IBRD TRUST FUNDS 16.07.2019 17,372.56 IBRD TRUST FUNDS 26.07.2019 75,668.52 IBRD TRUST FUNDS 21.08.2019 108,664.01 Total 284,336.69 3 OUTSTANDING LIABILITY /INVOICES Audit Fee 2,750.0 Cyber Security Africa 19,176.0 Total 21,926.0 4 BANK BALANCE (i) DESIGNATED ACCOUNT USD A/C .No.9931230061 17,461.23 (ii)OPERATIONAL ACCOUNT A/C .No.201100388668 7,477.91 24,939.14 22 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICES TANZANIA (NAOT) P.162538 MAINLAND NATIONAL AUDIT OFFICE CAPACITY BUILDING PROJECT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30, AUGUST 2019(CONT'S) 5 ASSETS PURCHASED SHIPPING & ACTUAL COST OF NAME OF ASSET QTY DATE RECEIVED AMOUNT(US$) CLEARANCE(US$) ASSET(US$) DISC DUPLICATOR 1 21'.08.2019 4,941.05 3,535.58 8,476.63 OPTICAL CHARACTER RECOGNITION SOFTWARE 1 21'.08.2019 411.73 0.00 411.73 ENCASE SOFTWARE LICENSE 1 21'.08.2019 5,095.16 3,645.86 8,741.02 IDEA DATA ANALYSIS SOFTWARE 1 21'.08.2019 3,963.02 0.00 3,963.02 CELLEBRITE-UFED TOUCH 2 +CHINEX+UFED ANALYTICS 1 21'.08.2019 29,079.28 0.00 29,079.28 STANDARD LAPTOP COMPUTERS AND BAGS 5 21'.08.2019 24,570.33 31,302.86 55,873.19 FIRE PROOF SAFE 1 21'.08.2019 1,235.26 883.89 2,119.15 SHIPPING AND CLEARANCE 39,368.19 108,664.02 SCANNER 1 12.06.2019 965.76 212.64 1,178.40 PRINTER 1 12.06.2019 1,009.66 222.31 1,231.97 STEEL FIXING CABINET 1 12.06.2019 307.29 67.66 374. 95 EXTERNAL HARD DRIVE 1 12.06.2019 109.75 24.15 133. 90 VAT 526.78 2,919.24 111,583.24 23 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICES TANZANIA (NAOT) P.162538 MAINLAND NATIONAL AUDIT OFFICE CAPACITY BUILDING PROJECT NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30TH, AUGUST 2019(CONT'S) 6 IComponent I Description I Actual I Budget I Variance 1: Audit of extractive industry 1.1.1 To conduct specialized trainning of IDiesel I 87.54 I 220.001 132.46 mining,gas and oil to 100 participants by June2018 Ground travel 2,076.12 4,548.00 2,471.88 Food and refleshment 787.90 4,800.00 4,012.10 Conference - 867.00 867.00 Consultation fees 20,044.66 17,327.00 (2,717.66) Per diem Domestic 6,885.38 - (6,885.38) withholding tax 3,338.57 (3,338.57) Activity total I 33,220.17 27,762.00 (5,458~ 17) 1.1.2 To conduct specialized trainning on auditing of mining, gas and oil to50 staffs by June 2018 IGround travel 1,294.78 2,382.00 1,087.22 Diesel 744.13 110.00 (634.13) Food and refleshment 2,074.15 2,750.00 675.85 Consultancy fees 20,044.66 17,327.00 (2,717.66) Per diem Domestic 12,715.85 12,995.00 279.15 Stationeries 455.67 (455.67) Activity total I 37,329.24 35,565.00 (1,764.24) To develop extractive industry manual guidelines by June 2018 IGround travel - 1,300.00 1,300.00 Diesel 352.00 352.00 Consultancy fees 35,579.20 30,756.00 (4,823.20) Per diem Domestic Activity total 35,579.20 32,408.00 29,249.42 Tootal sub component 106,128.61 95,735.00 (10,393.61) 24 Component 1.2 Performance audit - 1.2.2 To conduct specialized training to 40 performance auditors on the use of newly customized performance audit manual Ground travel 1,291.28 3,032.00 1,740 72 Diesel 428.44 220.00 (208.44) Food and Refreshment 1,750.89 2,000 00 249.11 Consultancy fees 15,161.00 15,161.00 Per diem-Domestic 10,820.51 12,476.00 1,655.49 Stationeries 290.70 (290.70) Activity total 14,581.82 32,889.00 18,307.18 1.2.4 To conduct general training on Ground travel 866.00 866.00 performance audit for officials responsible for conducting performance activities Per diem-Domestic 6,238.00 6,238.00 Food and Refreshment 1,000.00 1,000.00 Diesel 781.00 781.00 Stationery 430.00 430.00 Activity total 9,315.00 9,315.00 Total sub component 42,204.00 42,204.00 1.3 Forensic audi - 1.3.1 Acquisition of software and hardware optical character recognition 411.73 1,906.00 1,494.27 software Encase software-licenses 8,741.01 13,723.00 4,981.99 disk duplicators/write blockers 8,476.63 5,146.00 (3,330 63) IDEA Data analysissoftware 3,963.02 5,718.00 1,754.98 Dedicted cell phone forensic 2,859.00 2,859.00 042 network Fireproof 2,119.15 3,465.00 1.345.85 ACL licenses 953.00 953.00 5 std laptop computers 75,049.19 10,830.00 (64,219.19) Cellebrite-UFED Toure 29,079.28 - (29,079.28) 2+chinex+Ufed Analytics Activity total 127,840.01 44,600.00 (83,240.01) Total sub component 127,840.01 44,600.00 (83,240.01) - 1.4 Information and Technology audit Diesel 2,200.00 2,200.00 Ground travel 650.00 650.00 Per diem-Domestic 10,396.00 10,396.00 Activity total 13,246.00 13,246.00 25 1.4.2 To conduct study inorder to establish a IS audit job practices and and sharing of work experience and establish number of required IS auditors Ground travel 4,332.00 4,332.00 Food and Refreshment 3,500.00 3,500.00 Consultancy fees 13,862 00 13,862.00 Stationeries 430.00 430.00 Activity total 22,124.00 22,124.00 - 1.4.3 ICT Projects, Identify recently Diesel 1,045.00 1,045.00 conducted ICT projects and major Govt instituions Food and Refreshment 2,100.00 2,100.00 Ground travel 650.00 650.00 Per diem-Domestic 9,747.00 9,747.00 Activity total 13,542.00 13,542.00 Total sub component 48,911.00 48,911.00 Total component 231,451.00 231,451.00 - Component 2: Strengthening partnership between SAi and its stakeholders - 2.1.1To review and dissemination of communication strategy Diesel 1,320.00 1,320.00 Consultancy fees 15,161.00 15,161.00 Airtickets 2,599.00 2,599.00 Office consumables 87.00 87.00 Per diem-Domestic 12,476.00 12,476.00 Activity total 31,643.00 31,643.00 - 2.1.3 To buld capacity to CSO and media including dissemination of best practices Ground travel 866.00 866.00 Food and Refreshment 4,000.00 4,000.00 Conference facilities 3,249.00 3,249.00 Diesel 1,360.00 1,360.00 Per diem-Domestic 25,991.00 25,991.00 Activity total 35,466.00 35,466.00 Total component 67,109.00 67,109.00 - Component 3: Project management, monitoring and evaluation, and audit Ground travel 1,877.83 866 (1,011.83) Food and Refreshment 1,313.17 3,500.00 2,186.83 Per diem-Domestic 18,025.43 12,224.00 (5,801.43) 26 !Audit fees 2,750.00 7,000.00 4,250.00 1Advertisment cost 4,958.53 5,000.00 41.47 diesel 344.60 (344.60) Total sub component I 29,269.56 28,590.00 (679.56) I - 3.1 Acquisition of facilities for project implementation and supervision . . JFilling cabinets 361.56 600.00 238.44 scanner 1,136.33 1,301.00 164.67 office printer 1,187.98 950.00 (237.98) Printing paper 361.56 (361.56) Box files 61.98 (61.98) USB flash disk 206.61 - (206.61) external hard drive 129.13 - (129.13) Withholding tax 58.40 (58.40) Activity total 3,503.55 2,851.00 (652.55) Total component 32,773.11 31,441.00 (1,332.11) 48,676.45 NB: Allocation of consultation fees Budgeted compnent consultation fee/Budgeted sub component consultation fee x actual consultation fee 27 THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE TANZANIA (NAOT) P.162538 MAINLAND NATIONAL AUDIT OFFICE CAPACITY BUILDING PROJECT NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30TH, AUGUST 2019(CONT'S) OUESSTIONED COST ...-----2-0-18_/_20_1_9-----,, IN ELIGIBLE UNSUPPORTED USD(S) USD(S) USD(S) 7 CASH ASSETS AND FUND BALANCES ~-----------~ Balance as at 1/8/2018 Amount received during the period 284,336.69 Amount payed during the period 259,397.55 Surplus/(Deficit) 24,939.14 Add: Outstadinding invoices/debts Balance as at 31/08/2019 24,939.14 - 28