THE UNITED REPUBLIC OF TANZANIA
NATIONAL AUDIT OFFICE
DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT
REPORT OF THE CONTROLLER AND AUDITOR GENERAL ON THE
FINANCIAL STATEMENTS AND COMPLIANCE AUDIT OF PRESIDENT'S
OFFICE - REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT FOR
DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT (DMDP) FOR
THE FINANCIAL YEAR ENDED 30 JUNE 2022
Controller and Auditor General,
National Audit Office,
Audit House,
4 Ukaguzi Road,
P.O. Box 950,
41101 Tambukareli,
Dodoma, Tanzania.
Tel: 255 (026) 2161200,
Fax: 255 (026) 2117527,
E-mail: ocae@nao.go.tz
Website: www.nao.go.tz
December, 2022 ARILGA/PORALG/DMDP/2021/22
About the National Audit Office
Mandate
The statutory mandate and responsibilities of the Controller and Auditor-General are
provided for under Article 143 of the Constitution of the United Republic of Tanzania of
1977 and in Section 10 (1) of the Public Audit Act, Cap 418.
Vision
A credible and modern Supreme Audit Institution with high-quality audit services for
enhancing public confidence.
Mission
To provide high-quality audit services through modernization of functions that
enhances accountability and transparency in the management of public resources.
Motto: "Modernizing External Audit for Stronger Public Confidence"
Core values
In providing quality services, NAOT is guided by the following Core Values:
i. Independence and objectivity
ii. Professional competence
iii. Integrity
iv. Creativity and Innovation
v. Results-Oriented
vi. Teamwork Spirit
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 adequate working tools and facilities that promote
independence.
Q This audit report is intended to be used by DMDP and may form part of the annual
general report, which once tabled to National Assembly, becomes a public document;
hence, its distribution may not be limited.
ControlLer and Auditor General AR/LGA/DMDP/PO RALG/2021/22
TABLE OF CONTENTS
Abbreviations ............................................................................................iii
1.0 INDEPENDENT REPORT OF THE CONTROLLER AND AUDITOR GENERAL ......................1
1.1 REPORT ON THE AUDIT OF FINANCIAL STATEMENTS............................................1
1.2 REPORT ON COMPLIANCE WITH LEGISLATIONS ..................................................4
2.0 FINANCIAL STATEMENT.............................................................................5
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Controller and Auditor General AR/LGA/DMDP/PO RALGI2021/22
Abbreviations
DMDP Dar es salaam Metropolitan Development Project
ISSAIs International Standard of Supreme Audit institutions
IPSAS International Public Sector Accounting Standards
PAR Public Audit Regulation
PAC Public Accounts Committee
LAAC Local Authorities Accounts Committee
PFA Public Finance Regulations
PPA Public Procurement Act
PPR Public Procurement Regulations
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1.0 INDEPENDENT REPORT OF THE CONTROLLER AND AUDITOR GENERAL
Permanent Secretary,
President's Office - Regional Administration and Local Government,
Government City - Mtumba,
TAMISEMI Street,
P. 0. Box 1923,
41185 DODOMA.
1.1 REPORT ON THE AUDIT OF FINANCIAL STATEMENTS
Unqualified Opinion
I have audited the Financial Statements of the Dar es salaam Metropolitan Development Project
(DMDP) under President's Office - Regional Administration and Local Government (PO-RALG)
which comprise the Statement of Financial Position as at 30 June 2022 and the Statement of
Financial Performance, Statement of Changes in Net Assets and 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 Dar es salaam Metropolitan Development Project (DMDP) under President's
Office - Regional Administration and Local Government (PO-RALG)) as at 30 June 2022, 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 the
manner required by the Public Finance Act, Cap. 348.
Basis for Opinion
I conducted my audit in accordance with the 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 Dar es salaam Metropolitan Development Project (DMDP)under President's Office - Regional
Administration and Local Government (PO-RALG) in accordance with the International Ethics
Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code)
together with the National Board of Accountants and Auditors (NBAA) Code of Ethics, and I have
fulfilled my other ethical responsibilities in accordance with these requirements.
I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis
for my opinion.
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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. I have determined that there are
no key audit matters to communicate in my report.
Other Information
Management is responsible for the other information. The other information comprises Statement
by the Permanent Secretary and the Declaration by the Head of Finance but does not include the
Financial Statements and my audit 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 I obtained prior to the date
of this audit report, I conclude that there is a material misstatement of this other information, I
am required to report that fact. I have nothing to report in this regard.
Responsibilities of Management and those charged with Governance for the Financial
Statements
Management is responsible for the preparation and fair presentation of the Financial Statements
in accordance with 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.
In preparing the Financial Statements, management is responsible for assessing the entity's ability
to continue as a going concern, disclosing, as applicable, matters related to going concern and
using the going concern basis of accounting unless management either intends to liquidate the
entity or to cease operations or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the entity's financial reporting
process.
Responsibilities of the Controller and Auditor General 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 audit
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 ISSAIs 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.
As part of an audit in accordance with ISSAls, I exercise professional judgment and maintain
professional skepticism throughout the audit. I also:
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* Identify and assess the risks of material misstatement of the Financial Statements, whether
due to fraud or error, design and perform audit procedures responsive to those risks, and
obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The
risk of not detecting a material misstatement resulting from fraud is higher than for one
resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresentations, or the override of internal control.
* Obtain an understanding of internal control relevant to the audit 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 entity's internal control.
* Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by management.
* Conclude on the appropriateness of management's use of the going concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to
events or conditions that may cast significant doubt on the entity's ability to continue as a
going concern. If I conclude that a material uncertainty exists, I am required to draw attention
in my audit report to the related disclosures in the Financial Statements or, if such disclosures
are inadequate, to modify my opinion. My conclusions are based on the audit evidence
obtained up to the date of my audit report. However, future events or conditions may cause
the entity to cease to continue as a going concern.
* Evaluate the overall presentation, structure and content of the Financial Statements, including
the disclosures, and whether the Financial Statements represent the underlying transactions
and events in a manner that achieves fair presentation.
I communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies
in internal control that I identify during my audit.
I also provide those charged with governance with a statement that I have complied with relevant
ethical requirements regarding independence and to communicate with them all relationships and
other matters that may reasonably be thought to bear on my independence, and where
applicable, related safeguards.
From the matters communicated with those charged with governance, I determine those matters
that were of most significance in the audit of the Financial Statements of the current period and
are, therefore, the key audit matters. I describe these matters in my audit report unless law or
regulation precludes public disclosure about the matter or when, in extremely rare
circumstances, I determine that a matter should not be communicated in my report because the
adverse consequences of doing so would reasonably be expected to outweigh the public interest
benefits of such communication.
In addition, Section 10 (2) of the Public Audit Act, Cap. 418 requires me to satisfy myself that,
the accounts have been prepared in accordance with the appropriate accounting standards.
Further, Section 48 (3) of the Public Procurement Act, 2011 requires me to state in my annual
audit report whether or not the audited entity has complied with the procedures prescribed in the
Procurement Act and its Regulations.
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Controller and Auditor General AR/LGA/DMDP/PO RALG/2021/22
1.2 REPORT ON COMPLIANCE WITH LEGISLATIONS
1.2.1 Compliance with Public Procurement laws
Subject matter: Compliance audit on procurement of works, goods and services
I performed a compliance audit on the procurement of works, goods and services of the
Dar es Salaam Metropolitan Development Project (DMDP) under the President's Office - Regional
Administration and Local Government (PO-RALG) for the financial year 2021/22 as per the Public
Procurement laws.
Conclusion
Based on the audit work performed, I state that, except for the matters described below,
procurement of goods, works and services of Dar es Salaam Metropolitan Development Project
(DMDP) is generally in compliance with the requirements of the Public Procurement laws.
* Completion certificate issued to the contractor before completion of project works
amounting to TZS 4,319,798,934.68 contrary to requirements of Clause 53.1 of GCC of
contract contracts No. LGA/017/2018-2019/HQ/W/49 between Kinondoni MC and MIS
Stecol Corporation and contract No. LGA/017/2018-2019/HQ/WI50 between Kinondoni MC
and M/s China Railway Seventh Group
* Interests of TZS 110,134,387 and USD 73,050.79 were charged by the contractor for
delayed payments for 195 days contrary to clause 41.1 of the GCC of the contract number
LGA/016/2018-2019/WIDMDP/03 &05 signed on 3 June 2019 between Temeke Municipal
Council and CRJE (East Africa) LTD, and JASSIE a COMPANY LTD
1.2.2 Compliance with the Budget Act and other Budget Guidelines
Subject matter: Budget formulation and execution
I performed a compliance audit on budget formulation and execution of the Dar es Salaam
Metropolitan Development Project (DMDP) under the President's Office - Regional Administration
and Local Government (PO-RALG) for the financial year 2021/22 as per the Budget Act and other
Budget Guidelines.
Conclusion
Based on the audit work performed, I state that Budget formulation and execution of the Dar es
Salaam Metropolitan Development Project (DMDP) under the President's Office - Regional
Administration and Local Government (PO-RALG) is generally in compliance with the requirements
of the Budget Act and other Bud delines.
Charles E. Kicher'e
Controller and Auditor General
Dodoma, United Republic of Tanzania.
30 December 2022
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Controller and Auditor General ARILGA/DMDP/PO RALGI2021/22
THE UNITED REPUBLIC OF TANZANIA
PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT
DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT
FINANCIAL STATEMENTS
1. STATEMENT BY PERMANENT SECRETARY
INTRODUCTION
The Dar es Salaam Metropolitan Development Project is a project established by the
Government of Tanzania through President's Office, Regional Administration and Local
Government. The objective of the DMDP is to improve urban services and institutional
capacity in the Dar es Salaam Metropolitan Area, and to facilitate potential emergency
response.
The financing of the project amounts to USD 330.30 million whereby USD 300 million is
contributed by IDA credit and USD 5 million from Nordic Development Fund and USD 25.30
million contributed by the Government of Tanzania. All of the Government of Tanzania
financing will be for Resettlement Action Plan (RAP) costs for Iala MC, Kinondoni MC and
Temeke MC. The Financing Agreement (FA) for DMDP was signed on March 12, 2015, and the
Credit became operational on July, 2015 after the opening of program bank accounts at NBC
and Bank of Tanzania (BOT).
The project expected to benefit directly approximately 1,500,000 residents in the broader
Dar es Salaam area through improved urban infrastructure and services. Project is also
expected to benefit approximately 100,000 low-income households in 40 communities or sub-
wards in 13 wards across the three Municipal Councils tthrough improvements in basic
infrastructure services and access of Low-income community upgrading. In addition, the
planning and capacity strengthening interventions (improving metropolitan governance
arrangements, integrated transport and land use planning, and modernizing own source
revenue and GIS systems) expected to have metropolitan-wide benefits.
PROJECT COMPONENTS AND PROGRESS OF ACTIVITIES
The Dar es Salaam Metropolitan Development Project comprises four components, namely:
Priority Infrastructure; Upgrading in Low-Income Communities; Institutional Strengthening
and Capacity Building; as well as Implementation Support and Monitoring t Evaluation.
The overview of progress of works accomplished in each component is briefly provided as
follows;
Component 1 - Priority Infrastructure.
This component focus on priority infrastructures in Dar es Salaam City. It is sub divided into
three subcomponents namely sub-component 1(a) which covers local roads, subcomponent
1(b) covers flood control and storm water drainage while subcomponent I (c) covers
contingency for disaster risk response.
The focus area under this component is priority roads supporting public transit, mobility, and
connectivity to Low-income communities, construction, and improvement of priority sections
of local and feeder roads in the urban core areas of the Dar es Salaam Metropolitan Region.
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Controller and Auditor General AR/LGA/DMDP/PO RALG/2021/22
Under flood control and storm water drainage, the focus area is to improve the primary and
secondary drainage system around selected river basins of the Dar es Salaam metropolitan
region through bank stabiLization, lining, detention ponds, and connections to the secondary
network. Under contigency for disaster risk response, the focus is to enhance the
preparedness for and provision of rapid response to disaster emergency and/or catastrophic
events as needed.
In summary, the progress of work achieved under priority infrastructures component is as
follows:
Sub-component la - Local Roads
Under this component, eleven contract packages totalling 86km (sub-component l a - Local
Roads) have been awarded whereby nine packages have been completed by 100%. The
progress on the remaining two packages are 80% and 98%.
Sub-component lb -Flood Control and Storm Water Drainage
This sub-component funds the construction of a 76.85 km primary and secondary drainage
system around five (5) river basins that have been specifically chosen in the Dar es Salaam
Metropolitan region. The Sinza (N'gombe + Kiboko) River in Kinondoni MC, Msimbazi in Itala
MC, Gerezani Creek in Temeke MC, Yombo River in both ItaLa MC and Temeke MC, and
Kizinga River in Temeke MC are among the rivers with the highest priority for improvement.
Under this component, five contract packages have been awarded whereby three packages
have been completed by 100%. The progress on the remaining two packages are 95% and
99%.
Component 2: Upgrading in Low-Income Communities.
Under this component, DMPD upgrading criteria was developed to identify priority
communities, targeting three areas namely, dense, highly populated (and Low-income) areas
with poor infrastructure; Opportunities to connect to the primary road and drainage network
financed through DMDP and Investments that would not further encourage sprawl, but
densification.
In summary, the progress of work achieved under this component include 13 planned
contracts packages (2 in Kinondoni; 3 in Iala and 8 Temeke) have been awarded, and all 13
packages have been completed by 100%.
Component 3: Institutional Strengthening and Capacity Building.
Under this component, the focus is on improving metropolitan governance arrangement and
systems. The overall implementation progress under this component which includes
Improving Own Source Revenue Collection Systems and Mainstreaming Geographic
Information Systems in DLAs, Support for Integrated Transport and Land-use Planning,
Strengthening Operations and Maintenance Systems, Urban Analytics and Urban Planning
Systems; is satisfactory and their related activities are expected to be completed within
Project time (December, 2022).
Component 4: Implementation Support and Monitoring & Evaluation
This component will enable the key implementing agencies (PO-RALG, Dar es Salaam Local
Authorities (DLAs) and DART Agency) to execute the project. This includes operational costs
for the direct project management and supervision functions, which are procurement,
accounting, financial management, monitoring and evaluation (MEtE), audit of project
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Controller and Auditor General AR/LGA/DMDP/PO RALG/2021/22
accounts, meetings and workshops, and impact assessment. Generally, there is improvement
in compliance and operation requirement including capacity strengthening programs. These
project activities are expected to be completed in time (December 2022)
WAYFORWARD
Overall implementation of planned construction for infrastructures and facilities under the
project is progressing well. Out of 28 works packages 24 package have already been
completed and 4 remaining packages are at final stage of their completion. The physical
progress is estimated to be 98%, and the disbursement rate is 96%.
PO-RALG and the Bank task team will continue to maintain heightened supervision through
regular visits to civil works sites to assess progress, identify bottlenecks, and determine
appropriate follow up actions for the remaining works. For sustainability of the completed
subprojects, PO-RALG will ensure TARURA and DLAs allocate sufficient budget for operations
and maintenance for all completed infrastructures/facilities in their respective DLAs.
Ra adhan K a Kombwey
A COUNTING OFFICER
Date: ........
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Controller and Auditor General AR/LGA/DMDP/PO RALG/2021/22
THE UNITED REPUBLIC OF TANZANIA
PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT
DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT
2. STATEMENT OF MANAGEMENT RESPONSIBILITY ON THE FINANCIAL STATEMENTS FOR THE
YEAR ENDED 30 JUNE, 2022.
These financial statements have been prepared by the management of the PO-RALG in
accordance with the provisions of section 25(4) of the Public Finance Act. No 6 of 2001.
The financial statements comply with generally accepted accounting practices as required
by the said Act and are presented in a manner consistent with the International Public
Sector Accounting Standard (IPSAS) accrual basis.
The management of PO-RALG is responsible for establishing and maintaining a system of
effective Internal Control designated to provide reasonable assurance that the transactions
recorded in the accounts are within the statutory authority and that they contain the
receipt and use of all public financial resources by the PO-RALG.
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 2021/2022
financial year.
I accept responsibility for the integrity of the financial statements, the information it
contains, and its compliance with the public finance act No. 6 of 2001 (revised 2004) and
the instructions issued by the Treasury in respect of the year under review.
Ra dhan Kai m Kombwey
COUNTIN 0 ICER
~DA E
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Controller and Auditor General AR/LGA/DMDP/PO RALG/2021/22
THE UNITED REPUBLIC OF TANZANIA
PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT
DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT
STATEMENT OF DECLARATION OF THE HEAD OF FINANCE
FOR THE PERIOD ENDED 30th JUNE, 2022
3. DECRALATION OF THE HEAD OF ACCOUNTS FOR THE PERIOD ENDED 30 JUNE, 2022
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,
require Financial Statement to be accompanied with declaration issued by the Head of
Accounts/Accounting responsible for preparation of Financial Statement of the entity concerned.
It is the duty of a Professional Accountant to assist the board of director/Governing
Body/Management to discharge the responsibility of preparing the 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 Governing Body as
under Management Responsibility statement on an earlier page
I, CPA. Mudrika Kassim Mujungu being the Head of Accounts/Accounting of the President's Office -
Regional Administration and Local Government hereby acknowledge my responsibility of ensuring
that financial statements for the year ended 30t" June, 2022 have been prepared in accordance
with applicable accounting standards and statutory requirements.
I thus confirm that the financial statements give a true and fair view position of The President's
Office - Regional Administration and Local Government's DMDP as on that date and that they have
been prepared property maintained financial records.
Signed ....... ..... .. ... ...........
Position:.......... ...............
NBAA Membership No. NBAA/GA No: 2391.
Date:..zQ ...
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Controller and Auditor General AR/LGA/DMDP/PO RALG/2021/22
THE UNITED REPUBLIC OF TANZANIA
PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT
DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT
4. COMMENTARY TO THE FINANCIAL STATEMENTS
FINANCIAL POSITION
a) Property, Plant and Equipment
During the financial year 2021/2022 the balance of PPE was USD 189,910. Additional PPE
during the year is USD 7,163 under categories of Office and residential furniture.
b) Cash and cash equivalents
Cash and cash equivalents comprise of cash at Bank. The balance of USD 732,711 is the
actual amount of money held at the National Bank of Commerce and Bank of Tanzania for
financial year ended June 30th, 2022.
c) Payables and Deferred revenue
During the financial year 2021/2022 there were payabLes amounting to USD 482,062 and
deferred revenue amounting to USD 250,648.
d) Receivable and Prepayments.
During the financial year 2021/2022 there were receivables and prepayments amounting
to USD 6,795 Compared to USD 8,991,117 for financial year 2020/2021.
Significant amount has been recovered from advance payments of Works Contracts.
FINANCIAL PERFORMANCE
Revenue
a) Receipt from World Bank and other entities
This is the transfer of funds from World Bank who is the financier of the Program. During
the financial year, 2021/2022 a total of USD 49,161,151 were received for implementation
of program activities compared to USD 56,485,103 received in 2020/2021
b) During the year 2021/2022 a total amount of USD 49,544,653 has been amortized.
Expenses
a) Wages, salaries, and employee benefits
A total of USD 28,090 has been spent in FY 2021/2022 in the category of Wages, salaries,
and employee benefits, compared to USD 20,578.60 spent in 2020/2021.The increased
cost in this category was due to completion of successor project (TSCP) on which these
expenses were shared accordingly
b) Transfer to DLAs
Transfer to DLAs Includes Works contracts, supervision of works Consultancy Services and
Other Consultancy services. During the financial year 2021/2022 a total of USD
41,677,346 have been spent, USD 39,503,263 was spent for Works contracts and USD
2,174,083 was spent for supervision of works Consultancy Services paid directly by PO-
RALG on behalf of DLAs. All the works are implemented in respective DMDP Implementing
Dar es salaam Local Authorities (DLAs) and respective payments for works and supervision
of works are recognised and Capitalized in the books of Dar es Salaam Local Authorities
(DLAs) while in 2020/2021 a total of USD 66,816,028.17 were spent.
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Controller and Auditor General AR/LGA/DMDP/PO RALG/2021/22
c) Supplies and consumables used
A tota[ amount of USD 2,578,474 has been spent in financial year 2021/2022 for
supplies and consumable expenses compared to USD 1,158,177 spent in financial year
2020/2021
d) Other Operating Expenses
A total amount of USD 5,142,564 have been spent in financial year 2021/2022 under
category of other operating expenses being expenditure for per diem, bank charge,
training fee compared to USD 1,023,822 spent in financial year 2020/2021
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ControlLer and Auditor General AR/LGA/DMDP/PO RALGI2021 /22
THE UNITED REPUBLIC OF TANZANIA
PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT
DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE, 2022
Notes 2022 2021
USD USD
ASSETS
Current assets
Cash and cash equivalents 13 732,711 898,193
Receivables and prepayments 15 6,795 8,991,117
739,506 9,889,310
Non-current assets
Property, plant and
equipment 16 189,910 355,280
189,910 355,280
TOTAL ASSETS 929,416 10,244,590
LIABILITIES
Current liabilities
Payables 14 482,062 9,359,380
Deferred Revenue Grant 8 250,648 634,150
732,711 9,993,530
TOTAL LIABILITIES 732,711 9,993,530
NET ASSETS 196,705 251,059
NET ASSETS
Accumulated surplus 196,705 251,059
TOTAL NET ASSETS 196,705 251,059
At/ounting Offce Chief ccountant
e~1DateLoi k2
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Controller and Auditor GeneraL AR/LGAIDMDP/PO RALG/2021/22
THE UNITED REPUBLIC OF TANZANIA
PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT
DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT
STATEMENT OF FINANCIALPERFORMANCE FOR THE YEAR ENDED 30 JUNE, 2022
Notes 2022 2021
USD USD
Revenue
Non tax revenue
Amortization of Revenue grant 8
49,544,653 68,516,941
49,544,653 68,516,941
Expenses
Wages, salaries and employee benefits 9
28,090 20,579
Supplies and consumables 10
2,578,474 1,158,177
Other Operating Expenses 11
5,142,564 1,023,822
Transfer to DLAs 12
41,677,346 66,153,591
Depreciation 16
172,532 171,816
49,599,007 68,527,984
Deficit during the year (54,354) (11,043)
counting ff cer Chief Accountant
ate Date 'o t
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Controller and Auditor General AR/LGA/DMDP/PO RALG/2021/22
THE UNITED REPUBLIC OF TANZANIA
PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT
DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT
STATEMENT OF CHANGE IN NET ASSET FOR THE YEAR ENDED 30 JUNE 2022
Accumulated surplus/deficit
USD
Balance at 1st July 2021 251,059
Deficit for the year (54,354)
Balance at 30th June 2022 196,705
Balance at 1st July 2020 262,102
Deficit for the year (11,043)
Balance at 30th June 2021 251,059
Acc unting Offc Chief Ac ountant
Dje 3 e fDate
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Controller and Auditor General AR/LGA/DMDP/PO RALG/2021122
THE UNITED REPUBLIC OF TANZANIA
PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT
DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT
CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE,2022
Note 2022 2021
USD USD
Cash flows from operating activities
Receipts
Receipts From World Bank. 7 49,161,151 56,485,103
Total Receipts 49,161,151 56,485,103
Payments
Wages, salaries and employee benefits 9B 30,832 17,836
Supplies and consumables 105 2,537,582 1,080,203
Other Operating Expenses 11B 5,142,564 1,023,822
Transfer to DLAs 12B 41,608,491 63,505,805
Total Payments 49,319,470 65,627,666
Net cash from operating activities (158,319) (9,142,563)
Cash flows from investing activities
Purchase of property, plant and equipment 17 (7,163) (160,773)
Net cash from investing activities (7,163) (160,773)
Net increase in cash and cash equivalents (165,482) (9,303,336)
Cash and cash equivalents at beginning of period 138 898,193 10,201,529
Cash and cash equivalents at end of period 732,711 898,193
Accq1ntin4Offycr Chief Accountant
Datt Date s
15
Controler and Auditor General AR/LGA/DMDP/PO RALG/2021/22
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THE UNITED REPUBLIC OF TANZANIA
PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT
DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 36TH JUNE,2022.
1. ACCOUNTING POLICIES AND DISCLOSURES
The accounting policies adopted are consistent with those of the previous financial years.
2. BASIS OF PREPARATION
These financial statements comply with International Public Sector Accounting Standards
(IPSAS) accrual basis of accounting. Moreover, statements have been prepared in accordance
with the requirements of Public Finance Act No. 6 of 2001 (revised 2004).
3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies adopted are consistent with those of the previous financial years. The
following part describes the details of accounting policies applied and disclosures.
Functional and presentation currency
Functional currency is the currency of primary economic environment in which the entity or
Project operate while presentation currency is the currency in which Financial Statements are
presented. Therefore, Tanzanian Shillings is the functional currency and USD is the
Presentation currency.
Cash and cash equivalents
Cash and cash equivalents balances in the statement of financial position comprise cash at
banks.
Advances
Advances and Receivables are included in current assets in the Statement of Financial Position.
Comparatives
The Financial Statements for 2021/2022 Financial Year have been presented with comparative
figures.
Revenue recognition
Revenue from exchange and non-exchange transactions
Revenue is recognized to the extent that it is probable that the economic benefits will flow to
the entity and the revenue can be reliably measured on accrual basis of accounting.
Interest income
Interest income is accrued using the agreed interest rates with banks. The interest rate agreed
is used to estimate the future cash receipts through the expected life of the financial asset.
Employment benefits
Employee benefits include salaries and other related - employment costs to non-civiL servant -
project staff on contractual basis. Other staff in the project are Permanent and pensionable
staff whose employment benefits are dealt with by PO-RALG.
18
Controller and Auditor General AR/LGA/DMDPIPO RALG/2021/22
Budget information
The annual budget is prepared on cash basis, that is, all planned costs and income are
presented in a single statement to determine the needs of the entity. For budgeting purposes,
there are no basis, timing or entity differences that would require reconciliation between the
actual comparable amounts and the amounts presented as a separate additional financial
statement in the statement of comparison of budget and actual amounts.
Provisions
Provisions are recognized when the Entity has a present obligation (legal or constructive)
because of a past event, it is probable that an outflow of resources embodying economic
benefits or service potential will be required to settle the obligation and a reliable estimate
can be made of the amount of the obligation.
Where the Entity expects some or alL a provision to be reimbursed, for example, under an
insurance contract, the reimbursement is recogn ized as a separate asset only when the
reimbursement is virtually certain.
The expense relating to any provision is presented in the statement of financial performance
net of any reimbursement.
Changes in accounting policies and estimates
The effects of changes in accounting policy retrospectively. The effects of changes in
accounting policy are applied prospectively if retrospective application is impractical. There
were no changes in accounting policies during the year.
Risk Management
Liquidity Risk:
Liquidity risk refers to the loss due to the lack of Liquidity preventing quick settlement of short
term obligation.
Expensing of capital Expenditure Policy;
Capital expenditures refer to funds that are used by a company for the purchase,
improvement, or maintenance of long-term, Long-term assets are usually physical, fixed and
non-consumable assets such as property, equipment, or infrastructure, and that have a useful
Life of more than one accounting period.
DMDP expenses capital nature expenditure transactions, basing on the facts that, it
implements the project which are under ownership each benefiting Dar es Salaam Local
Government Authorities (DLAs), which are responsible for accounting and presenting the
respective assets in their financial statements.
Reclassifications of Expenses
Reclassifications of expenses are permitted under IPSASI Par 55 where disclosure is required
but on Par 56 deals with reclassification to comparative figures in reference to IPSAS 3.
Reclassification of expenses has been made on the comparative figures and reported in the
Financial Statements.
19
Controller and Auditor General AR/LGA/DMDP/PO RALG/2021/22
Property, Plant and Equipment
The PPE is stated at cost less accumulated depreciation and accumulated impairment.
Depreciation is calculated on straight line basis over the useful life of the Asset. The annual
rates of depreciation which are applied based on Government policy are as defined bellow;
S/No. Asset Category Estimated Useful life (years)
1 Furniture and fixture 5
2 Motor Vehicles Light duty (below 5 tons) 5
3 Computer 4
The amount of depreciation has been calculated on apportionment basing on the months of
purchase
Fundamental Assumptions:
The Project adopted the following fundamental assumptions.
a) Going Concern
The present Financial Statements have been prepared on a going concern basis and the
accounting policies have been appLied consistently in the presentation of the statements
(The principle it cover the period of start of project and the close of project as stated in
Project Appraisal Document (PAD).
b) Accrual basis of Accounting
A basis of Accounting under which transactions and other events are recognized when they
occur (and not only when cash or its equivalent is received or paid)
c) Consistency
The presented Financial Statements have been prepared consistently following the
previous used accounting policies, principles and methods.
20
Controller and Auditor General AR/LGA/DMDP/PO RALGI2021/22
THE UNITED REPUBLIC OF TANZANIA
PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT
DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 30TH JUNE, 2022
2022 2021
USD USD
Actual Actual
Receipts / Receipts/
Expenditure Expenditure
Note
7 Receipts from World Bank
Revenue 49,161,151 56,485,103
Total 49,161,151 56,485,103
Note
8 Revenue Grants
Balance at the beginning of the year 634,150 12,665,988
Received during the year 49,161,151 56,485,103
Total 49,795,301 69,151,091
Amortization of Revenue Grant 49,544,653 68,516,941
Deferred Revenue Grant 250,648 634,150
Note
9 Wages, Salaries and employee benefits
Non - CiviL Servant Contracts 28,090 20,578.60
Total 28,090 20,578.60
Note
10 Supplies and consumables used
Accommodation 88,554 39,622
Advertising and Publication 89,937 95,903
Air Travel Ticket - Foreign 196,471 47,354
Conference Facilities 214,176 140,837
Diesel 319,958 132,325
Outsourcing Costs 7,564 0
Food and Refreshment 256,356 97,636
Motor vehicles and water craft 0 19,905
Office Consumables (papers,pencils etc) 990,644 340,653
Telephone charges 17,911 9,805
Outsource maintenance contract services 302,889 224,317
21
Controller and Auditor General AR/LGA/DMDP/PO RALG/2021/22
Rent - Housing 0 653
Electricity 11,395 1,610
Mobile Charges 12,542 7,556
Computer Supplies and Accessories 70,076 0
Total 2,578,474 1,158,177
Note
11 Other Operating Expenses
Bank Chargies and Commission 4,462 1,839
Per Diem - Domestic 2,447,465 998,913
Perdiem- Foreign 21,534 0
Consultancy Fees 2,574,149 0
Tuition Fees 94,954 23,069
Total 5,142,564 1,023,822
Note
12 Transfer to DLAs
Civil works 39,503,263 57,275,569
Consultancy Services for supervision of
works 2,174,083 8,878,021
Total 41,677,346 66,153,591
Note
13 Cash and Cash Equivalents
BOT Cash Account 589,455 741,414
NBC DMDP Project - Foreign Account 4,739 4,739
NBC DMDP Project - Local Account 138,517 152,040
Total 732,711 898,193
Note
14 Payables
Retention Payable 202,939 1,683,705
Wages, Salaries and employee benefits 0 2,742.30
Supplies and consumables used 90,668 52,400.15
Contactor and consultancy 188,455 7,620,533
Total 482,062 9,359,380
Note
15 Receivables and Prepayments
Advance Payment Works 0 8,981,698
Imp rest 6,795 9,419
Total 6,795 8,991,117
22
Controller and Auditor General AR/LGA/DMDP/PO RALGI2021/22
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THE UNITED REPUBLIC OF TANZANIA
PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT
DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT
16 PROPERTY, PLANT AND EQUIPMENT - 2021/2022
Motor Office and Computers,
vehicles and residential Photocopiers, Total
Motor Cycles furniture Printers and
Scanners
cost USD USD USD USD
As at 01 July 2021 367,143 51,018 352,736 770,896
Addittion 0 7,163 0 7,163
As at 30th June
2022 367,143 58,181 352,736 778,059
Depreciation
As at 01st July 2021 240,161 24,266 151,190 415,617
Charge during the
year 73,429 10,920 88,184 172,532
As at 30th June
2022 313,590 35,185 239,374 588,149
Carrying Amount
As at 30th June
2022 53,553 22,995 113,362 189,910
Motor Office and Computers,
vehicles and residential Photocopiers, Total
Motor Cycles furniture Printers and
Scanners
Cost USD USD USD USD
As at 01 July 2020 367,143 51,018 191,963 610,124
Addittion 0 0 160,773 160,773
As at 3r June
2021 367,143 51,018 352,736 770,897
Depreciation
As at 01" July 2020 166,732 14,062 63,006 243,800
Charge during the
year 73,429.00 10,204 88,184 171,817
As at 30' June
2021 240,161 24,266 151,190 415,617
Carrying Amount
As at 30th June
2021 126,982 26,752 201,546 355,280
26
Controller and Auditor General AR/LGA/DMDP/PO RALG/2021/22
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THE UNITED REPUBLIC OF TANZANIA
PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT
DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT
NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR
ENDED 30TH JUNE, 2022
18 RECONCILIATION OF NET CASH FLOWS FROM OPERATING ACTIVITIES
2022 2021
USD USD
Surplus/(Deflcit) from ordinary activities (165,369) (11,043)
Noncash Movement
Depreciation 172,532 171,816
Increase/ (Decrease) in liabilities (9,149,804) (9,328,910)
(Increase) /Decrease in other current assets 8,984,322 25,574
Net Cash Flows from Operating Activities (158,320) (9,142,563)
Reconciliation of Statement of Comparison of Budget and Actual Amounts and Statement of Cash
19 flows.
DESCRIPTION OPERATING FINANCING INVESTING TOTAL
ACTUAL AMOUNT 491319,470 0 77,239 49,396,709
(BUDGET 8: ACTUAL)
BASIS DIFFERENCES 0 0 0 0
ENTITY DIFFERENCES 0 0 0 0
ACTUAL AMOUNT (IN 49,319,470 0 77,239 49,396,709
CASH FLOW)
28
Controller and Auditor General AR/LGA/DMDP/PO RALG12021/22
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41
Controller and Auditor General AR/LGA/PORALG/DMDP/2021/22