THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE a REPORT OF THE CONTROLLER AND AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM (SPHC4R) FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2019 Controller and Auditor General, National Audit Office, 4 Ukaguzi, P.O. Box 950, 41104 Tambukareti, DODOMA. Tel: 255 (026) 2321759, Fax: 255 (026) 2117527 E-mail: ocag@nao.go.tz Website: www.nao.go.tz DECEMBER, 2019 ARISPHC4R/2018/19 TABLE OF CONTENTS Page Abbreviations............................................................................. ii 1.0 GENERAL INFORMATION.......................................................... 1 1.1. Mandate ............................................................................. 1 1.2. Vision, Mission and Core Values........................................... 1 1.3. Audit Objectives ................................................................... 2 1.4. Audit Scope .........................................................................2 1.5. Audit Methodology ................................................................. 2 2.0 INDEPENDENT REPORT OF THE CONTROLLER AND AUDITOR GENERAL .4 3.0 Audited Financial Statements, Notes to the Financial Statements and Management Information .......................................................7 Controller and Auditor General ARISPHC4R/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 PPA Public Procurement Act, 2011 SPHC4R Strengthening Primary Health Care for Results Program SIP Southern Agricultural Growth Corridor of Tanzania-Investment Project Sect. Section URT United Republic of Tanzania iii controller and Auditor General ARISPHIC4R/201 8/19 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 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 objective and unbiased manner. V Excellence: We are professionals providing high quality audit services based on standards and best practices. Integrity: We observe and maintain high standards of ethical behaviour, rule of law and a strong sense of purpose. V People focus: We value, respect and recognize interest of our stakeholders. V 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. c This audit report is intended solely for the information of Ministry of Health, Community Development, Gender, Elderly and Children (SPHC4R) 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 ARISPHC4R/2018/19 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 (ISSAIs) 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 Strengthening Primary Health Care for Results Program. 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 management letter issued separately to the Strengthening Primary Health Care for Results Program. As an auditor, I am not required to specifically search for fraud and therefore, my audit cannot be relied upon to disclose all such matters. However, my audit was planned in such a way that I would have reasonable expectations of detecting material errors and misstatement in the financial statements resulting from irregularities including fraud. The responsibility for detection, prevention of irregularities and the maintenance of an effective and adequate system of internal control rests with management of the Strengthening Primary Health Care for Results Program 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. 2 Controller and Auditor General AR/SPHC4R/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. * Following up on the implementation of the previous year's audit findings and recommendations to ensure that proper action has been taken in respect of aLl matters raised. 3 Controller and Auditor General AR/SPHC4R/2018/19 2.0 INDEPENDENT REPORT OF THE CONTROLLER AND AUDITOR GENERAL Permanent Secretary, Ministry of Health, Community Development, Gender, Elderly and Children, P.O. Box 743, DODOMA. Report on the audit of Financial Statements of Strengthening Primary Health Care for Results Program (SPHC4R) for the financial year ended 30th June, 2019 Unqualified Opinion I have audited the accompanying financial Statements of Strengthening Primary Health Care for Results Program (SPHC4R), which comprise the statement of financial position as at 30 June 2019 and the Statement of Financial Performance, the Statement of Changes in Net Assets, 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 Strengthening Primary Health Care for Results Program as at 30 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 (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the financial statements section of my report. I am independent of Strengthening Primary Health Care for Results Program in accordance with International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to my audit of the financial statements in Tanzania, and I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA Code. 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 ARISPHC4R/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 Statement by the Permanent Secretary 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 AR/SPHC4R/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, procurement transactions and processes of Strengthening Primary Health Care for Results Program have generally complied with the requirements of the Public Procurement Act No.7 of 2011 and its underlying Regulations o 01. C hga-r ere. CONTROLLER AND AUDITOR GENERAL 315t December, 2019 6 Controller and Auditor General AR/SPHC4R/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: ocagonao.go.tz Website: www.nao.go.tz Copy to: The Chief Secretary, President's Office State House, 1 Julius Nyerere Road, Chamwino, P.O. Box 1102, 40400 DODOMA. Permanent Secretary, Ministry of Finance and Planning, Treasury Square Building, 18Jakaya Kikwete Road, P. 0. Box 2802, DODOMA. World Bank Representative, 50 Mirambo Street, P.O. Box 2054, DAR ES SALAAM. 7 Controller and Auditor General ARISPHC4R/2018/19 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM IDA CREDIT NO. 56430, TF A0261, TF A0270 AND TF A1567 AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2019 Ministry of Health, Community Development, Gender, Elderly and The Children, Government City - Mtumba, P.O. Box 743, 40478 DODOMA THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM: IDA CR. 56430, TF A0261, TF A0270 & TF Al567 FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 TABLE OF CONTENTS Contents Page Statement by the Permanent Secretary 1 Statement of Management Responsibility 4 Declaration of the Head of Finance / Accounting 5 Commentary on the Financial Statements 6 Statement of Financial Position 8 Statement of Financial Performance 9 Statement of Changes in Net Assets 10 Cash Flow Statement 11 Statement of Comparison of Budget and Actual Amounts 12 Notes on the Financial Statements 13 Statement of Physical Performance 25 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430, TF A0261, TF A0270 AND TF A1567 STATEMENT BY THE PERMANENT SECRETARY FOR THE YEAR ENDED 30TH JUNE, 2019 1. Introduction The objective of the Strengthening Primary Health Care for Results (SPHC4R) Program is to improve the quality of primary health care services nation-wide with a focus on maternal, neonatal and child health services. The program is implemented jointly by the Ministry of Health, Community Development, Gender, Elderly and the Children and President Office - Regional Administration and Local Government. The program has seven Disbursement Linked Indicators (DLIs) which form the basis of disbursement of funds from the International Development Association (IDA). Financing The Program is financed by the International Development Association (IDA) and other Development Partners who channel funds through IDA. The total funding for the program is expected to be LSD 300M for the period of 5 years (2015/2016 - 2019/2020) as per below breakdown: - 200M USO Credit from IDA - 40M USD Grant under the Global Financing Facility (GFF) - 40M USD Grant under the USAID Trust Fund - 20M USD Grant under the Achieving Nutrition Impact at Multi-Scale (ANIS MD) Trust Fund As per the Financing Agreement signed on 25th August, 2015 between the Government and IDA, the program provide funding for the Health Basket Fund; Results Based Financing; Capacity Building and for the Reproductive, Maternal, Neonatal, Child and Adolescent Health Program. Program Implementation and Disbursement Arrangements The program has Three USD Holding Bank Accounts at Bank of Tanzania that receive funds from the International Development Association. Health Basket Fund Holding Bank Account number 9931202681 This account receives funds from various Development Partners including the International Development Association. The Health Basket Fund has separate Financial Statements and audit arrangements. 1 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF A1567 STATEMENT BY THE PERMANENT SECRETARY FOR THE YEAR ENDED 30TH JUNE, 2019 Central Support Holding Bank Account number 9931219151 This account caters for Capacity Building and for the support of Reproductive, Maternal, Neonatal, Child and Adolescent Health Program. The account is managed by Ministry of Health, Community Development, Gender, Elderly and The Children, Results Based Financing Holding Bank Account number 9931219141 This account caters for the Results Based Financing and is being managed by the Ministry of Finance and Planning as the Fund Holder. 2. Scope of the Financial Statements The Financial Statements are for the funds disbursed by IDA for the period of 1st July, 2018 to 30th June, 2019. This cover the following funds: - Funds disbursed through the Central Support Holding Bank Account for Capacity Building and for support of the Reproductive, Maternal, Neonatal, Child and Adolescent Health Program - The exchequer received from the Ministry of Finance and Planning to support the implementation of the Results Based Financing Program's activities managed centrally by the Ministry of Health, Community Development, Gender, Elderly and The Children. 3. Program Implementation during Financial Year 201812019 The budget for financial year ended 30th June, 2019 was TZS 25,462,348,158.43. The payments and transfers made up to 30th June, 2019 were TZS 23,794,681,715.41 which is equivalent to 93% of the approved budget. The following activities were implemented during the financial year ended 30th June, 2019: Procurement of Medical Equipment TZS 18,638,691,096.23 has been used to procure medical equipment through Medical Stores Department for provision of CEmONC services for the rehabilitated/constructed health facilities. Verification of RBF Results to Eight (8) RBF Regions and MSD: The RBF National Team made verification to eight (8) RBF implementing Regions namely; Shinyanga, Mwanza, Pwani, Tabora, Simiyu, Kagera, Geita and Kigoma. The RBF National team also conducted the verification exercise on RBF supply chain to MSD central, Dar es Salaam zone, Tabora, Mwanza Zone and Muleba strategic business units, 2 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF AO270 AND TF A1567 STATEMENT BY THE PERMANENT SECRETARY FOR THE YEAR ENDED 30TH JUNE, 2019 The verified results were discussed and approved at regional level by RBF verification committees. The amount achieved were paid and reimbursed by the World Bank. Enrolment of Mara Region in the RBF Program: Mara is the Ninth region enrolled in the RBF Program. The region was trained on RBF concepts (performance agreements; key players; verification processes and payment modalities; critical deadlines and filling system) ready to start the implementation of the program. The training involved health facility staff; Health Facility Governing Committees and Community Health Workers from Tarime, Rorya, Butiama, Bunda DC, Bunda TC, Musoma MC, Musoma DC and Serengeti District Council. To ensure the Program is well implemented and coordinated, the high level officials (Regional Commissioner, Regional Administrative Secretary, District Commissioners and District Executive Directors) were also trained. 3. Way Forward For the coming financial year 2019/20, the program plans to continue with the implementation of the Capacity Building activities and the RBF program with focus on improving quality of health service provision at primary health care level. Dr. Zainab A.S. Chaula Accounting Officer 27th December, 2019 3 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF Al 567 STATEMENT OF MANAGEMENT RESPONSIBILITY FOR THE YEAR ENDED 30TH JUNE, 2019 Section 25(4) of the Public Finance Act No 6 of 2001 requires the Management to prepare Financial Statements for each financial year, which give a true and fair view of revenue and expenses 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 reporting entity. The Management accepts the 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 the accrual basis of accounting under the International Public Sector Accounting Standard (IPSAS) and in the manner required by Section 25(4) of the Public Finance Act No 6 of 2001 as was amended in 2004. The Management further accepts the responsibility for the maintenance of accounting records that may be relied upon in the preparation of Financial Statements as well as putting in place sound systems of internal financial control. The Management is also responsible for safeguarding the assets of the reporting entity and hence, taking reasonable steps for the prevention and detection of fraud, error and other irregularities. 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 the preparation of the Financial Statements for 2018/2019 financial year. We therefore accept the responsibility for the integrity of the Financial Statements, the information it contains and its compliance with the Public Finance Act No 6 of 2001, as amended in 2004 and as per instructions from the Treasury. Procurement of goods, works, consultancy, and non-consultancy services to the extent that they are reflected in these Financial Statements, was done in accordance with the Public Procurement Act No. 7 of 2011 as amended in 2016. Nothing has come to the attention of the Management to indicate that the Ministry of Health, Community Development, Gender, Elderly and the Children will not remain a going concern, for at least the next twelve months, from the date of this statement. 27th December, 2019 Dr.fainab A.S. Caula Date Accounting Officer 4 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF Al567 DECLARATION OF THE HEAD OF FINANCE/ACCOUNTING FOR THE YEAR ENDED 30TH JUNE 2019 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 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. I......b ei........n%eing Accountant In-charge of the Projects of the Ministry of Health, Community Development, Gender, Elderly and the Children 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 a true and fair view position of the Strengthening Primary Health Care for Results (SPHC4R) Program being managed by the Ministry of Health, Community Development, Gender, Elderly and Children (Vote 52) as on that date and that they have been prepared based on properly maintained financial records. Signed by: CPA DANIEL JOHN MHANDO Signature: ..u........... .... ...... . P osition:. ..... ................. . ........ NBAA Membership No. ACPA 3340 Date: 27th December, 2019 5 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF A1567 COMMENTARY ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 1. Physical implementation During financial year ended 30th June, 2019, the program received a total of TZS 18,470,648,987.53 as follows: - TZS 17,757,184,895.25 received from IDA through the Central Support Holding account - TZS 713,464,092.28 exchequer received from the Ministry of Finance and Planning (i.e. funds drawn from the Results Based Financing Holding Account and disburse to the Ministry via the exchequer system) The total payments and transfers made during the year were TZS 23,794,681,715.41 and the program closed with a balance of TZS 19,768,561,074.38 at 30th June, 2019. 2. Purchase of Property, Plant and Equipment During the year ended 30th June, 2019, the program procured Property, Plant and Equipment worth TZS 36,042,038.00 3. Rectification of error on the Previous Year (2017/2018) Financial Statements In compliance with Treasury Circular No. 2 of 2018/2019 on accounting treatment of Taxpayer's Funds and recognition of revenue related to Capital Expenditure, the Financial Statements for the previous financial year (2017/2018) have been rectified to correct the error by recognizing the amount spent on acquisition of assets as revenue. The effect on the correction of error on the Financial Statements are narrated in the following table: No. Item Original Amount Restated Amount Difference Reason for 30h June, 2018 restatement 1 Deferred 25,116,398,725.86 The difference is the Income - 24,702,017,238.30 414,381,487.56 exchange gain Revenue recognized in the Statement of Financial Performance 2 Grant 55,958,011,945.20 An increase due to Received 56,003,160,450.18 (45,148,504.98) recognition of revenue on I procurement of PPE 3 Deferred 119,791,765.14 0.00 119,791,765.14 The amount has Income - been recognized in Capital Capital Grant (revenue) and Accumulated Surplus 4 Amortization 34,636,315.01 0.00 34,636,315.01 Deleted. The amount of deferred is included in Capital income Grant capital 6 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF Al 567 COMMENTARY ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 4. Outstanding Liabilities at the end of the year. As at 30th June, 2019, the program closed with no outstanding liabilities. 5. Effect of Exchange Rate Changes on Cash and Cash Equivalent During the year ended 30th June, 2019, there has been an increase in cash and cash equivalent by TZS 40,187,558.40 due to translation of transactions denominated in USD into TZS values for Financial Statements presentation. 6. Auditors The Controller and Auditor General of the United Republic of Tanzania is the Statutory Auditor of the program pursuant to the provisions of Article 143 of the Constitution of the United Republic of Tanzania of 1977 (revised 2005), Sections 26 - 37 of the Public Finance Act No. 6 of 2001 (revised 2004), the Public Audit Act No. 11 of 2008 and the Program Financing Agreement. Dr. Zainab A.S. Chaula Accounting Officer 27th December, 2019 7 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM: IDA CR. 56430, TF A0261, TF A0270 & TF A167 STATEMENT OF FINANCIAL POSITION AS AT 30TH JUNE, 2019 2018/2019 201712018 Note TZS TZS ASSETS Current Assets Cash and Cash Equivalents 11 19,768,561,074.38 25,052,406,243.86 Receivables 12 54,003,592.00 64,704,092.00 Inventories 13 2,000,00000 16,088,390.00 Total Current Assets 19,824,564,666.38 25,133,198,725.86 Non - Current Assets Property, Plant and Equipment 16 115,877,859.67 119,791,76514 Total Non - Current Assets 115,877,859.67 119,791,766.14 TOTAL ASSETS 19,940,442,526.05 25,252,990,491.00 LIABILITIES Current Liabilities Payables 20 16,800,000.00 Deferred Income - Revenue 17 19,313,992,028.42 24,702,017,238.30 Total Current Liabilities 19,313,992,028.42 24,718,817,238.30 Non-Current Liabilities Deferred Income - Capital 18 Total Non-Current Liabilities TOTAL LIABILITIES 19,313,992,028.42 24,718,817,238.30 NET ASSETS 626,450,497.63 534,173,252.70 Capital Contributed by: Taxpayer's Funds Accumulated Surplus/ (Deficit) 626,450,497.63 534,173,252.70 NET ASSETS 626,450,497.63 534,173,252.70 27th December, 2019 Dr. Zainab A.S. Chaula Date Accounting Officer 8 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM: IDA CR. 56430, TF A0261, TF A0270 & TF A1567 STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 30TH JUNE, 2019 (Classification of Expense by Nature) 201812019 2017/2018 Note TZS TZS REVENUE Grant Received 17 & 18 23,794,681,715.41 56,003,160,450.18 Exchange Gain 15 40,187,558.40 414,381,487.56 TOTAL REVENUE 23,834,869,273.81 56,417,541,937.74 EXPENSES AND TRANSFERS Wages, Salaries and Employee Benefits 7 (a) 30,800,000.00 72,799,900.00 Grants and Transfer Payments 8 22,326,501,950.45 51,327,873,568.22 Supplies and Consumables Used 9 (b) 1,398,410,303.96 4,465,032,133.96 Routine Maintanance 10 10,916,313.00 57,670,028.00 Depreciation on PPE 16 39,955,943.47 34,636,315.01 TOTAL EXPENSES AND TRANSFERS 23,806,584,510.88 55,958,011,945.19 Surplusl(Deficit) for the Period 28,284,762.93 459,529,992.55 27th December, 2019 Dr. Zainab A.S. Chaula Date Accounting Officer 9 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM: IDA CR. 56430, TF A0261, TF A0270 & TF A1567 STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED 30TH JUNE, 2019 Note Taxpayers Accumulated Total Funds Surplus/(Deficit) Balance at 1st July, 2017 Brought Forward - (21,765,095.60) (21,765,095.60) Changes in Accounting Policy Restated balance - (21,765,095.60) (21,765,095.60) Changes in Net Assets for 2017/2018 Capital Funds Received Surplus/(Deficit) for the period - written off 21,765,095.60 21,765,095.60 Surplus/(Deficit) for the period - 459,529,992.55 459,529,992.55 Deferred Income - Capital - 74,643,260.15 74,643,260.15 555,938,348.30 555,938,348.30 Balance at 30th June, 2018 Carried Forward - 534,173,252.70 534,173,252.70 Balance at Ist July, 2018 Brought Forward - 534,173,252.70 534,173,252.70 Change in Net Assets for 201812019 Capital Funds Received . Deferred Income - Revenue - (16,800,000.00) (16,800,000.00) Deferred Income - Revenue - 80,792,482.00 80,792,482.00 Surplus/(Deficit) for the period - 28,284,762.93 28,284,762.93 - 92,277,244.93 92,277,244.93 Balance at 30th June, 2019 Carried Forward - 626,450,497.63 526,450,497.63 _ _ _ < _ _ _27th December, 2019 Dr. Zainab A.S. Chaula Date Accounting Officer 10 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM: IDA CR. 56430, TF A0261, TF A0270 & TF A1567 CASH FLOW STATEMENT FOR THE YEAR ENDED 30TH JUNE, 2019 (Classification of Expense by Nature) 201812019 2017/2018 Note TZS TZS CASH FLOWS FROM OPERATING ACTIVITIES Actual Cash Actual Cash Receipt/Payment Receipt/Payment Receipts Receipts 6 18,470,648,987.53 23,744,038,486.22 Payments Wages, Salaries and Employee Benefits 7 (b) (47.600,000.00) (61,599,900,00) Grants and Transfer Payments 8 (22,326,501,950.45) (51,327,873,568.22) Supplies and Consumables Used 9 (a) (1,365,621,413.96) (4,451,224,693,96) Routine Maintanance 10 (10,916,313.00) (57,670,028.00) Issued Staff Imprests and Advances to Sub-Treasuries 12 (6,000,000,00) (45,077,000.00) Inventories 13 (2.000,000.00) Net Cash Flows from Operating Activities (5,287,990,689.88) (32,199,406,703.96) CASH FLOWS FROM INVESTING ACTIVITIES Purchase of Property, Plant and Equipment 14 (36,042,038,00) (79,784,820.00) Net Cash Flows from Investing Activities (36,042,038.00) (79,784,820.00) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from Borrowings Repayment of Borrowings Net Cash Flows from Financing Activities Net Increasel(Decrease) in Cash and Cash Equivalents (5,324,032,727.88) (32,279,191,523.96) Cash and Cash Equivalents at the Beginning of the Period 25,052,406,244.17 56,917,216,280.57 Effect of Exchange Rate Changes on Cash and Cash 15 40,187,558.40 414,381,487.56 Equivalent - Increase/(Decrease) Cash and Cash Equivalents at the End of the Period 19,768,561,074.69 25,052,406,244.17 Dr. 27th December, 2019 Dr. Zainab A.S. Chaula Date Accounting Officer 11 и у ы С С � � и с а lp у С !"' � �7 :t � с Cw1 Й � � � О � '� �ц N т+ oi N у т ы с � Q � ar о n� о $ 7 Ё� w с v Z с"� � й С й= N й� а�.5 а � � � � ° о � aai т = т 'Q а � � ` о � ` ы � � о � � � � � ш '� � ��i� � � т� �п т с ° ?� 3 о ?� ?•'с'ci Ё � А � S] у � й с у а'� тЕс ыоыа с ш > ���т � �ii � �' ш о°Dо °о, °о, °о °о о � ' � о rn м ti c.i о о м с�'i н а`�о й о � °о_ °о �' � Q � й м и� � а о �о Ф с и w v v rn о°_ °о т в�а °м о ш т т � � � � " � и ip �_9 � � м � т ' а �� й й� °о v w °о о° о° о°, ' д ру ti г�: о о ri м аб о о м � �% а tlю1 .... Сюь G Ои1 С �7 О О О 1 � N 0 N � Ф .,�� О гА N О О и N ш 7 й т й й й rn � о о � �......'�. � LL� q v � v � м ° м ш гi А Е � Н F �с °� "° с�.� � N � ш N м Д � � � а ш г~v о J � 2 'n . ьt! w °r° о�о °о °о � , � N = ш а"о � °1 а°о т й °о й � V�°,� К и аерΡл � о т м о .- � й� t�i7 гб О т � м р � ��. � см � " N v й N Cs д ш � .r � �, � а� Н � аГ ю N м цу и �°р Ё �I � LL ш�и д О ~ � j V, Z � й й ао � � о °о � � 9 n л о,' д г� с о �� � Ф � �� � а rn т о � ��. �-' м т � а а � ш � о т � м р ,м � J а О � � � � � а й N z ш U � ю N � � а ш � о а р г О li Q � т ° оо :° � ^ N г� ш�Ш ш 2 � w � � а с� а о=� z т q 8 г ?Qp � yf Ё w и1 ы а � тх = ZO $ � ,� � а 0� и Д г�' W � � �; � 'с с� v� а � о � � о � т JДар �, Е % -д� т `° � а W� V а 'д д � а и .. t Ф � LLZp р а т� а� �' а й и_ G w Н с � а� т Q � анi � г Z _ '� ,�-� � ��'! г � F �Ё с��' °1 = '� � й � � `�° � ш Ё � с а �шш й а а� � ш й 'O й т �� ° д_ с�рΡ 3 � у ш.$ц � g v -а ,��' � ы I-. � 2 г Н F �j ш�i £ о а R �° з о � й �> *р ~ й �� и и .. �� о� а� с� и � а � и 5 г- о а THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF A1567 NOTES ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 1. Introduction The Financial Statements present the results of operations of the Strengthening Primary Health Care for Results (SPHC4R) Program for the period of 1st July, 2018 to 30th June 2019. PRINCIPAL PLACE OF OPERATION BANKER MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDELRY BANK OF TANZANIA AND THE CHILDREN 2 MIRAMBO STREET Government City - Mtumba, P.O.BOX 2939, P. 0. Box 743, 11884 DAR ES SALAAM 40478 DODOMA. TANZANIA. RESPONSIBILITY FOR PROGRAM ACCOUNTS PERMANENT SECRETARY. MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDELRY AND THE CHILDREN Government City - Mtumba, P. 0. Box 743, 40478 DODOMA. AUDITORS CONTROLLER AND AUDITOR GENERAL, 4 UKAGUZI ROAD, P O.BOX 950, 411404 TAMBUKARELI - DODOMA 2. Basis of Preparation The program Financial Statements have been prepared in accordance with the Public Finance Act No. 6 of 2001 (revised 2004) and comply with the accrual basis of accounting under the International Public Sector Accounting Standards (IPSAS). 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. 4 of 2004 as amended in 2016 and the World Bank procurement guidelines. The Financial Statements are presented in Tanzanian Shillings (TZS), which is the program's functional and presentation currency. 13 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF A1567 NOTES ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 3. Authorization Date The Financial Statements were authorized for issue on .2 . I. . IS tby: Dr. Zainab A.S. btula Accounting Officer 4. Reporting entity The Financial Statements are for the Strengthening Primary Health Care for Results Program (IDA Credit number 56430, Grant number TF A0261, TF A0270 and TF Al 567). 5. Summary of Significant Accounting Policies Transactions and Balances: Foreign currency transactions are translated into Tanzania shillings using Bank of Tanzania exchange rates prevailing at the dates of the transactions. The effect of exchange rate changes on cash and cash equivalent (an increase/ (decrease) resulting from translation of year-end monetary assets and liabilities denominated in foreign currencies are recognized in the cash flow statement. Cash and Cash Equivalents: Cash and cash equivalents in the statement of financial position comprise cash at banks in the program bank accounts, balance with Treasury and the balance held by the Ministry. Revenue from Non-Exchange Transactions: Revenue from non-exchange transactions comprises of Credit and Grant amounts received from the International Development Association (IDA). It is recognized to the extent that it is probable that the economic benefits will flow to the entity and that the revenue can be measured reliably. IDA Credit and Grants As per Treasury Circular No. 2 of 2018/2019 on accounting treatment of Taxpayer funds and recognition of revenue related to Capital Expenditure, the amount of Credit spent on purchase, construct or otherwise acquire non-current assets are recognized as revenue in the statement of financial performance. Other Credit amounts received are recognized up front as revenue as conditions attached are met accordingly, whereas liability is recognized to the part of the amount received of which conditions for utilization of the funds were yet to be met. 14 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF Al 567 NOTES ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 Summary of Significant Accounting Policies - continues Property, Plant and Equipment: Property, Plant and Equipment in the statement of financial position are stated at cost less accumulated depreciation and accumulated impairment losses. In accordance with the Public Assets Management Guideline, 2019 issued by the Ministry of Finance and Planning, the program has adopted a straight line method of depreciation which ensure systematic allocation of the cost of the assets for which the program has direct control. For the FY ended 30th June, 2019, the program adopted the following policies with regards to Property, Plant and Equipment: 1. ICT Equipment: Consist of the following: I) Desktop and Laptop computers: Desktop and Laptop computers are recognized at cost and depreciated over a useful life of 4 years using a straight line method of depreciation, ii) Printers, Scanners, Projectors and Photocopy machines: These equipment are recognized at cost and depreciated over a useful life of 7 years using a straight line method of depreciation. iii) UPS: These equipment are recognized at cost and depreciated over a useful life of 7 years using a straight line method of depreciation. 2. Furniture and Fixtures: Consist of office tables, chairs and cabinets. These assets are recognized at cost and depreciated over a useful life of 5 years using a straight line method of depreciation. 3. Office Equipment: Consist of a water dispenser and a microwave. These assets are recognized at cost and depreciated over a useful life of 5 years using a straight line method of depreciation, 15 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF A1567 NOTES ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TN JUNE, 2019 Summary of Significant Accounting Policies - continues An item of property, plant and equipment is derecognized upon disposal or when no future economic benefits is expected from its use. Gain or loss arising from de-recognition of the asset is included in the statement of financial performance in the year the asset is derecognized. Impairment of Non-Cash Generating Assets: The Program assesses at each reporting date whether there is an indication that an asset may be impaired. If any such indication exists the Program makes an estimate of the asset's recoverable service amount. An asset's recoverable service amount is the higher of an asset's fair value less costs to sell and its value in use and is determined for an individual asset. Where the carrying amount of an asset exceeds its recoverable service amount, the asset is considered impaired and the impairment loss is recognized through surplus and deficit. In line with the Public Assets Management Guideline, 2019 issued by the Ministry of Finance and Planning, the Program has adopted the Depreciated Replacement Cost Approach in determining the asset value in use. Under the Depreciated Replacement Cost Approach, the present value of the remaining service potential of an asset is determined as the depreciated cost of the asset. The replacement cost of an asset is the cost to replace the asset's gross service potential. The cost is depreciated to reflect the asset in its used condition. As at 30th June, 2019, there were no indication that the program assets were impaired, as thus no impairment loss has been recognized. Related Party Transactions: Parties are considered to be related if one party has the ability to control the other party or exercise significant influence over the other party in making financial and operating decisions. They include relationship with subsidiaries, associates, joint ventures and key Management personnel. For the Strengthening Primary Health Care for Results Program, the related party include the Ministry of Health, Community Development, Gender, Elderly and the Children (MOHCDGEC); The World Bank and the MOHCDGEC's key management such as the Permanent Secretary and the Directors. Some of the Program's transactions and arrangements are with related parties and the effect of these are reflected in the financial statements. 16 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 62) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM: IDA CR. 86430 TF A0261, TF A0270 & TF A1567 NOTES ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 201812019 201712018 TZS TZS 6 Receipts Receipts from IDA (Note 20) 17,757,184,895.25 17,580,907,628.47 Exchequer received (Note 20) 713,464,092,28 6,157,506,199.75 Other Receipts - Recovery from Last Year Imprests/Advances (RCHS) - 5,624,658.00 Total 18,470,648,987.53 23,744,038,486.22 7 Wages, Salaries and Employee Benefits Payments Made Through Exchequer Salaries Payments Made Through Family Planning (RCHS) Salaries 30,800,000.00 61,599,900.00 7(a) Sub - Total 30,800,000.00 61,599,900.00 Add: Previous Year Accrued Expenses Salaries 16,800,000.00 11,200,000.00 7(b) Total 47,600,000.00 72,799,900.00 8 Grants and Transfer Payments Payments Made Through Exchequer Inter-accounts Transfer (Reimbursement of funds to RBF Holding 3,574,960.590.22 Account) Transfers to Medical Stores Department (MSD) - RBF Incentives 75,350,264.00 341,555,766.00 Transfer to MSD - For Procurement of Medical Equipment 18,638,691,096.23 8,554,449,962.22 Transfer to Regions/Councils - For Rehabilitation/Construction - 40,000,000,000.00 Transfer to National Health Insurance Fund - For Verification 37,500,000.00 80,423.80000 22,326,601,950.45 48,976,429,528.22 Grants and Transfer Payments Transfers Made Through Family Planning (RCHS) Transfers to PO - RALG - 200,000,000.00 Transfer to MSD - For Procurement of Medical Equipment - 2,137,673,947.00 - 2,337,673,947.00 Sub - Total 22,326,501,950.45 51,314,103,475.22 Previous Years' Transfers Made During the Current Year - 13,770,093.00 Total 22,326,501,950.45 51,327,873,568.22 17 О О S S О О О М ОрΡ ОрΡ О ОрΡ Nа О ОЕΡрΡ S ОрΡ О ❑ Cmi О ОрΡ qрΡ Ф 8 О И Q� О R R � О N � LO � О Ш а�0 О буΡ} � О О т д б�рΡ7 1� N cV т S рΡ q м и F N � О Q1 ��+7 f'7 47 цrрΡ)рΡ И Г ti�рΡ Н N W N О � 17 N М) � N Ф О � Ф � ^ N ц1 ОО aN0 N Й N с") б7 N [V � N Oi г R Q � (7 V �е7 � [V �Vy] �� О О � gj р О О � О � � 9 ?" Й °5�• �5� ' $g g ' га.'� ' ' ' ' д ' о о о w о g ' ' е � Ё Е й 25 25 д й ш °о °о го ° �v, N мS 'uR о 1Q ау' о oi ni с о с м ао м м N� � м � � � � � � й о г°v й й � r rn � `� Ё� с �O `~ м � N n�i °1 Г � й w N 4�а гv м н у ы g� , g S , °оц $ gц г'4i, оц $ц$$ п�, $ $ , й о о Sg й � r а гыi � й 25 � 7b � 25 2S й�� т � � . � �'�' °о � 3 й и и � й тW �с � м �рΡ м й й м а ai с.Г � о с.Т a1.рΡi т F N у N Н (О � по N 1[] � Й г � � � Е�р И � � N 1О г Е � т °' гтч сNч �' а°о ro `г-° й г°Ч м � с�DЧ N м N "� м а, � а .- г„ гу ц7 а" Q г`„ v v � « ' g й S g 'м` S � � �п+ � �i g й т °о °о °о а�Oо й `�i т �рΡ °т й й `г�i й о й�рΡ • I • � а S$ го °м N � �рΡ [� � о Ф Q! ц] � ~ � 61 А 1N0 N 1[1 А V ~ ~ W � N г V и м гD [с1 т ' � � И м 01 м г м Г � �� О О О � . Q О � . i i � i О b Ё � � й � °а rn � � � � � � с rn о го со ю т � L oi л �. с Q� Q � $ а � �д т ,� у м г- Д � л� О �D ' О 90 cD {� � а � N N F� N е � ш ё Ф s. 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'�" и.,. ш r.., т о о а� .� .. � ы _��� а мU Q�� о а д QU Q г м г.� ¢¢�- 'n а°�' Q U ¢ г Н�кпг �°• THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 62) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM: IDA CR. 66430 TF A0261, TF A0270 & TF Al 567 NOTES ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 2018/2019 201712018 TZS TZS 17 Deferred Income - Revenue Balance at the beginning of the year 24,702,017,238.30 56,938.367,527.26 Adjustment of Accumulated Surplus (80.792,482.00) Adjustment of Accumulated Surplus 16,800,000,00 Income received during the year 18,470,648,987.53 23,744,038,486.22 Recovery from last year imprestsladvances (RCHS) (2,628,325.00) Less: Capital Grant (Revenue) (36,042,038.00) (54,384,820.00) 43,072,631,705.83 80,625,392,868.48 Arnortisation of Deferred Income Revenue Expenditure (23,758,639,677.41) (55,923,375,630.18) Balance at the end of the year 19,313,992,028.42 24,702,017,238.30 18 Deferred Income - Capital Balance at the beginning of the year 100,043,260.15 Income received during the year Recategorization of income from revenue Income amortized during the year Capital Grant (Revenue) (25,400,000.00) Accumulated Surplus (74,643,260.15) Balance at the end of the year 22 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM: IDA CR. 56430 TF A0261, TF A0270 & TF Al 567 NOTES ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2019 2018/2019 2017/2018 TZS TZS 19 Analysis of the Amounts Received Receipts from IDA Withdrawal Application No. MOHCDGEC/CB/WA - 09 2,847,673,25000 5,853,862,928.47 Withdrawal Application No. SPHC4R/CB/WA-12 5,762,567,285.07 11,727,044,700.00 Withdrawal Application No. SPHC4R/CB/WA-1 3 9,146,944,360.18 Sub - Total 17,757,184,895.25 17,580,907,628.47 Exchequer received Reference No. 052/EB/AG/1 59/18/0239 713,464,092.28 6,157,506,199.75 Sub - Total 713,464,092.28 6,157,506,199.75 Total 18,470,648,987.53 23,738,413,828.22 20 Payables Payments made through Family Planning (RCHS) Salaries of the RMNCH - Focal Person - 16,800,000,00 Sub - Total 16,800,000.00 Total 16,800,000.00 21 Inter-accounts transfer (Reimbursement of funds to RBF 3,574,960,590.22 Holding Account) During the previous FY (201712018) a total of TZS 30,000.000000.00 was budgeted under DLI 7 (Capacity Building Component) for procurement of medical equipment through Medical Stores Department (MSD). The authority to transfer the funds was provided near the end of the financial year and it was authorized to utilize the balance remained in IFMS (epicor) and part to be transferred from the USD bank account at Bank of Tanzania to MSD. Out of the balance remained in Epicor TZS 3,574,960,590.22 was for the RBF program. The amount (TZS 3,574,960,590.22) was then reimbursed during the current FY (2018/2019) from the program USD Holding Account for Capacity Building maintained at Bank of Tanzania to Program USD Holding Account for RBF program also maintained at Bank of Tanzania. 23 с т 'g .с а ,с '° '� м rnz � го с � v а т �р �'ii �Е "с � аЕ V'� Ш �с с мтаi �р �а а . �у� С 4xi у � у и °сс Ё ,�ш ос с� �т го.а � « � ы � и о с � 01 = а�. цг и Ф�i ? 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