THE UNITED REPUBLIC OF TANZANIA # NATIONAL AUDIT OFFICE REPORT OF THE CONTROLLER AND AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT (DMDP) UNDER THE PRESIDENT'S OFFICE, REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2020 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: ocast@nao.go.tz Website: www.nao.go.tz December, 2020 ARIDMDP/PO-RALG/2019/20 Mandate The statutory mandate and responsibilities of the Controller and Auditor General are provided for under Article 143 of the Constitution of the URT of 1977 (as amended from time to time) and in Section 10 (1) of the Public Audit Act, 2008. Vision To be a highly regarded Institution that excels in Public Sector Auditing. Mission To provide high quality audit services that improve public sector performance, accountability and transparency in the management of public resources. Core values In providing quality services NAO is guided by the following Core Values: Objectivity We are an impartial organization, offering services to our clients in an objectives and unbiased manner. Excellence We are professionals providing high quality audit services based on standards and best practices. Integrity We observe and maintain high standards of ethical behaviour, rule of law and strong sense of purpose. People focus We value, respect and recognize interest of our stakeholders. Innovation We are a Learning and creative public institution that promotes value added ideas within and outside the institution. Results We are an organization that focuses on achievement based on Oriented performance targets. Team work We work together as a team, interact professionally, and share spirit knowledge, ideas and experiences. We do this by: V Contributing to better stewardship of public funds by ensuring that our clients are accountable for the resources entrusted to them; V Helping to improve the quality of public services by supporting innovation on the use of public resources; V 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. * This audit report is intended to be used by PO RALG - Dar es Salaam Metropolitan Development Project (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. ii controller and Auditor General AR/DMDP/PO-RALG/2O019/20 TABLE OF CONTENTS Abbreviations.........................*-. --*****. ***. **............** 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 OTHER LEGAL AND REGULATORY REQUIREMENTS ........4 2.0 FINANCIAL STATEMENTS....................*..**.**. ********................5 iii Controller and Auditor General AR/DMDP/PO-RALG12OI19/20 Abbreviations BOT Bank of Tanzania CAG Controller and Auditor General CSC Construction, Supervision, Consultant DART Dar es Salaam Rapid Transit Agency DLAs Dar es Salaam Local Authorities ESMP Environmental Sustainability Management Program GIS Global Information System KMC Kindondoni Munincipal Council M&E Monitoring and Evaluation MC Municipal Council NBC National Bank of Commerce PAD Project Appraisal Document PIUs Project Implementation Unit TAs Technical Assistance USD United States Dollar DLP Defective Labiality Period DMDP Dar es Salaam Metropolitan Development Project GOT Government of Tanzania IDA International Development Association IPSAS International Public Sector Accounting Standards ISSAls International Standard of Supreme Audit Institutions PO-RALG President's office , Regional Administration and Local Government RAP Resettlement Action Plan ROWs Right of Ways iv Controller and Auditor General ARIDMDPPO-RALG/2019/20 1.0 INDEPENDENT REPORT OF THE CONTROLLER AND AUDITOR GENERAL Permanent Secretary, President's Office Regional Administration and Local Government, Government City, Mtumba, P. 0. Box 1923, 41185 DODOMA. 1.1 REPORT ON THE AUDIT OF FINANCIAL STATEMENTS Opinion I have audited the financial statements of Dar es Salaam Metropolitan Development Project (DMDP) under the President's Office, Regional Administration and Local Government for, which comprise the statement of financial position as at 30h June, 2020, 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) as at 30th June, 2020, and its financial performance and its cash flows for the year then ended in accordance with international Public Sector Accounting Standards (IPSAS) accrual basis of accounting and in the manner required by the Public Finance Act, 2001 (Revised 2004). Basis for Opinion I conducted my audit in accordance with international Standards of Supreme Audit Institutions (ISSAls). My responsibilities under those standards are further described in the auditor's responsibilities for the Audit of the financial statements section of my report. I am independent of DMDP in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (lESBA 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. 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. Controller and Auditor General ARICG/DMDP/PO-RALG/2019/20 Other Information Management is responsible for the other information. The other information comprises the Statement of Management Responsibility 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. 2 Controller and Auditor General AR/CG/DMDPIPO-RALG/2019/20 As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain professional skepticism throughout the audit. I also: * 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 our 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 3 Controller and Auditor General AR/CG/DMDP/PO-RALG/2019/20 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, 2008 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. 1.2 REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS Compliance with the Public Procurement Act, No.7 of 2011 (as amended in 2016) 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, Dar es Sa[aam Metropolitan Development Project procurement transactions and processes have generally complied with the requirements of the Public Procurement Act No.7 of 2011 (as amended in 2016) and its underlying Regulations of 2013 (as amended in 2016). ChareE.Kc6e Controller and Auditor General Dodoma, United Republic of Tanzania 31st December, 2020 4 Controller and Auditor General ARICG/DMDP/PO-RALG/2019/20 THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE, REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT FINANCIAL STATEMENTS FOR THE DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2020 IDA CREDIT 55850 FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2020 TABLE OF CONTENTS PAGE NO. Project Information 1 Statement by Permanent Secretary 2-4 Statement of Responsibility on the Financial Statements 5 Declaration of the Head of Accounts 6 Commentary to the Financial Statements 7-8 Statement of financial position 9 Statement of financial performance 10 Statement of changes in net assets 11 Cash flow statement 12 Statement of comparison of budget and actual amounts - by nature 13 Notes to the financial statements 14-22 Schedules 23 -25 List of Abbreviations DMDP Dar es salaam Metapolian Development Project BOT Bank of Tanzania CAG Controller and Auditor General CSC Construction, Supervisions, Construction DART Dar es salaam Rapid Transit Agency DLAs Dar es salaam Local Authority GIS Geographical Information System KMC Kinondoni Municipal Council M&E Monitoring and Evaluation MC Municipal PAD Project Appraisal Document PlUs Project Implementation unit USD United State Dollar PO-RALG President office's, Regional Administration and Local government RAP Resettlement Action Plan IPSAS International Public Sector Accounting Standards GOT Government of Tanzania IDA International Development Association ROWs Right of Ways DROMAS District Road Management System THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT PROJECT INFORMATION AS OF 30TH JUNE, 2020 PRINCIPAL PLACE OF BUSINESS Tanzania Strategic Cities Project, 3rd & 4th Floor, Millenium Towers Building P. 0. Box 31314, Kijitonyama Dar es salaam, Tanzania. BANKERS National Bank of Commerce Ltd, Sokoine Drive & Azikiwe Street, P.O. Box 1863, Dar es Salaam. And Bank of Tanzania, Mirambo Street, P.O. Box 2939, 11884 Dares salaam. ACCOUNTING OFFICER Permanent Secretary, President's Office, Regional Administration and Local Government Government City - Mtumba, P.O. Box 1923, 41185 Dodoma. AUDITORS Controller and Auditor General National Audit Office Audit House, 4Ukaguzi Road, P. 0. Box 950 41101 Tambukareli, Dodoma, Tanzania. THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT 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 Ilala 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 account 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 & Evaluation. The overview of progress of works accomplished in each component is briefly provided as follows; Component I - Priority Infrastructure. This component focus on priority infrastructures in Dar es Salaam City. It is sub divided into three sub components namely sub-component 1(a) which covers local roads, sub component 1(b) covers flood control and storm water drainage while sub component 1 (c) covers contingency for disaster risk response. The focus area under this comment 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. 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 andlor catastrophic events as needed. 2 THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT In summary, the progress of work achieved under the of priority infrastructures is as follows; Under this component, eleven contract packages totalling 82,7km (sub-component la - Local Roads) have been awarded whereby six packages have been completed by 100%. The progress on the remaining 5 packages varies from 13% to 91%. Among the challenges encountered including uunforeseen weather conditions, delayed PAPs compensations especially Kiboko river Package 4 Kinondoni, delays in the RAP implementation and relocation of identified utilities within the right of ways (ROWs) contributed to delay in progress of works in some packages. Overall, the quality of the works, contract management, safety, quality assurance and quality control continue to be satisfactory Under the component of flood control and storm water drainage, the planned major drains include Sinza and Kiboko river in Kinondoni (11.5km) package 4 , Msimbazi river (6.14km) liala package 2, Yombo river (9.82km) liala package 3, Gerezani Creek flood control and storm water drainage system (6.9km) Temeke package 4 and Kizinga river flood control and storm water drainage system (3.15km) Temeke package 5. Overall, 67.2 kilometers of major and standalone drainage is ongoing with 49.5 kilometers (73.5%) already completed. Generally, the quality of the works, contract management, safety, quality assurance and quality control continue to be satisfactory. 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 twelve planned contracts packages (two in Kinondoni; three in liala and seven Temeke) have been awarded, five packages have been completed, four packages have been substantially completed (over 95%) and are now under Defect Liability Period (DLP) and three packages are ongoing with progress ranging from 65% to 95%. About 116.9km out of 123km ongoing community roads have been successful completed, while the remaining 6.1km are at various stages of implementation. Component 3: Institutional Strengthening and Capacity Building. Under this component, the focus is on improving metropolitan govemance arrangement and systems. This component covers various sub components including Improving Own Source Revenue Collection Systems and Mainstreaming Geographic Information Systems; Support for Integrated Transport and Land- use Planning; Strengthening Operations and Maintenance Systems; Urban Analytics and Urban Planning Systems. 3 THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT 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. It include operational costs for the direct project management and supervision functions, including procurement, accounting, financial management, monitoring and evaluation (M&E), audit of project accounts, meetings and workshops, and impact assessment. WAYFORWARD PO-RALG and the Bank task team continue to maintain heightened supervision through regular visits to civil works sites to assess progress, identify bottlenecks more readily, and determine appropriate follow up actions. The delays of works are largely due to weak design reviews by CSCs leading to implementation issues and slow pace of relocating utility services within the roads right of way. Further, delays in procurement of street lights and road fumiture by the Contractor has increased the risk to complete a number of sub-projects within the new closing date across participating Municipalities. There is increased awareness and emphasis on safeguards by contractors, supervision consultants, technical assistances (TAs), Project Implementation Units (PlUs), and PO-RALG. Resettlement Action Plans (RAPs) and Environmental and Social Management Plans (ESMPs) are being implemented in all municipalities, although at various degrees, and the grievance redress committees continue to be strengthened. Eng:JOSEPH M.NYAMHANGA ACCOUNTING OFFICER 4 THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT 2. STATEMENT OF RESPONSIBILITY ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2020. 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 2019/2020 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. Eng:JOSEPH. M. NYAMHANGA ACCOUNTING OFFICER DATE 5 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 30t JUNE, 2020 3. DECRALATION OF THE HEAD OF ACCOUNTS FOR THE PERIOD ENDED 30TH JUNE, 2020 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 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 1, CPA. Melton E. Nyella 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, 2020 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 based on properly main ined ncial records. S ig n e d B y ... 1 1 Sig ed y........ . .............. Position PWEF... Ac.PLog'.ttt NBAA Membership No. NBAAGA No: 1552. Date. R.1 .0D 6 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 2019/2020 the balance of PPE was USD 366,323. Additional PPE during the year is USD117,741 under categories of Computers and accessories. b) Cash and cash equivalents Cash and cash equivalents comprise of cash at Bank. The balance of USD 10,201,529 is the actual amount of money held at the National Bank of Commerce and Bank of Tanzania for financial year ended June 30th, 2020. c) Payables and Deferred revenue During the financial year 2019/2020 there were payables amounting to USD 6,574,449 and deferred revenue amounting to USD 12,748,027 compared to amount of payable USD 11,116,618 for financial year 2018/2019. d) Receivable and Prepayments. During the financial year 2019/2020 there were receivables and prepayments amounting to USD 9,016,726 Compared to USD 8,106,911 for financial year 2018/2019. 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, 2019/2020 a total of USD 50,523,566 were received for implementation of program activities compared to USD 51,890,218 received in 2018/2019 b) During the year 2019/2020 a total amount of USD 37,775,539.79 have been amortized. Expenses a) Wages, salaries and employee benefits A total of USD 2,265 have been spent in FY 201912020 in the category of expenses, included in the expenses is under the category of Wages, salaries and employee benefits compared to USD 13,882 spent in 2018/2019 b) Transfer to DLAs Transfer to DLAs Includes Works contracts, supervision of works Consultancy Services and Other Consultancy services. During the financial year 2019/2020 a total of USD 35,827,494.75 have been spent, USD 30,979,021.50 was spent for Works contracts and supervision of works Consultancy Services paid directly by PO-RALG on behalf of DLAs and USD 4,848,473.25 was spent in other consultancy services paid by PO-RALG. 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 2018/2019 a total of USD 64,755,153 were spent. 7 THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT c) Supplies and consumables used A total amount of USD 1,004,552 have been spent in financial year 201912020 for supplies and consumable expenses compared to USD 2,014,861 spent in financial year 2018/2019 d) Other Operating Expenses A total amount of USD 763,487 have been spent in financial year 2019/2020 under category of other operating expenses being expenditure for per diem, bank charge, training fee compared to USD 635,812 spent in financial year 2018/2019 8 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 30TH JUNE, 2020 Notes 2020 2019 USD USD ASSETS Current assets Cash and cash equivalents 14 10,201,529 2,905,486 Receivables and prepayments 16 9,016,726 8,106,911 19,218,254 11,012,397 Non-current assets Property, plant and equipment 17 366,323 320,205 366,323 320,205 TOTAL ASSETS 19,584,577 11,332,602 LIABILITIES Current liabilities Payables 15 6,574,449 11,116,618 Deferred Revenue Grant 8 12,748,027 - 19,322,475 11,116,618 TOTAL LIABILITIES 19,322,475 11,116,618 NET ASSETS 262,102 215,984 NET ASSETS Accumulated surplus 262,102 215,984 TOTAL NET ASSETS 262,102 215,984 Accouting Officer ChiefAccoNat Date Date 9 THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE - REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 30TH JUNE, 2020 Notes 2020 2019 USD USD Revenue Non tax revenue Amortization of Revenue grant 8 37,775,539.75 51,890,217.53 37,775,540 51,890,218 Expenses Wages, salaries and employee benefits 9 2,265 13,882 Supplies and consumables used Other 10 1,004,552 2014,861 Operating Expenses 11 763,487 635812 Transfer to DLAs 12 35,827,495 64,755,153 Loss on foreign currency translation 13 - 5,557 Depreciation 17 131,623 112,178 37,729,422 67,537,444 Surplus [Defict during the year 46,118 (15,647,226) Accounting Officer ChiefAcco4 nt 3o /% -~2-1 2o 4zt7-c, Date Date 10 THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE - REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED 30TH JUNE, 2020 Accumulated surplus/deficit USD Balance at 1st July 2019 215,984.02 Surplus/(deficit) for the year 46,118 Balance at 30th June 2020 . 262,102 Balance at 1st July 2018 15,863,210 Surplus/(deficit) for the year (15,647,226) Balance at 30th June 2019 215,984 11 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 30THJUNE,2020 Note 2020 2019 USD USD Cash flows from operating activities Receipts Receipts From World Bank. 7 50,523,566 51,890,218 Total Receipts 50,523,566 51,890,218 Payments Wages, salaries and employee benefits 9B 2,265 13,882 Supplies and consumables used 10B 1,807,583 1,207,386 Other Operating Expenses 11B 763,487 635,812 Transfer to DLAs 12B 40,476,448 53,073,002 Total Payments 43,049,783 54,930,083 Net cash from operating activities 7,473,784 (3,039,666) Cash flows from investing activities Purchase of property, plant and equipment 18 (177,741) (22,789) Net cash from investing activities (177,741) (22,789) Net increase in cash and cash equivalents 7,296,043 (3,062,655) Cash and cash equivalents at beginning of p 142 2,905,486 5,968,141 Cash and cash equivalents at end of period 10,201,529 2,905,486 Accounting Officer Thie AccoWt4nt Date Date 12 � � � � и (�f С U г� и} и й � � С d�i Ф � С = ы � � � U и а а й � О �fË j j О .�1 С � =7- и и � = �р с с Q � '{7 � Ф � CL � О О � р тs � � '� '� � � д й _ Q С � �" � С С+'] С � � � � V7 р Й гС С С � � NU � е�4 С7 �J � � _ и ^�p � `О о О.. с�ц и л С�У С iЛ N lлб О С С А у � ш ш �� F� (� �р О О °- й _п c+��i t4V{ R � � � � � с � � � д N с о- !11 с гиц v v °�' � гл 8 (J °' � т c�i i� .о � � .и ,O � о. � = о � � /� �.�- Й и и +�" � 0.! 4 с О 4 О [�7 [О Ф � С �� W � Q� т й Q_ � �' С � 7 а О Ф Lд Ф � О �j 01 О N =� вд+ � й a�i ¢ ¢ г'n �о' � м cLi © а г�л о о а�о й о с А r r а7 � с� h г-. д о о сгi Ф ri �� ai ai й сооч_ с°v ° г� c�i цмi й Р.' ш гNra й rn � о о т � с т �rn � � � v ё Я �. м �� v а° а й � й � л � � � ао �� ш т й ш т т � ц Н и v о cv и v v ti ьn й м ел oi cv л м сгд Г л' - � Й 01 � О�О Н � N N а �о сц м � и � `"� т м .� � й б д� v т v v�',� й м� � �� ш � � а�о o�i ао й �� -р и �ff КJ f+ � cG � б� z � й ц`�i t° й а`„о` м °т .`�'- о � ___ й й N Г � � � Я `� �1 �_ LL J' � � Z � г л ...i а д м Q � � � д � � � � v г°�-� v v � � т [� а � ,и `� w rn ао � .� ш J � т и� м и ti in w � �� � О� д � цNj й ш ш N ti м � о и ар сл ip zасмs о -� й � �" � � о� � ш а о О О � г � а � а й 0 ш й z ш с9 � � аош5г°,�сэ � г а д т N � и Ё � NO~О�.с л -о � i" ц. � и W й и й с � О W р��°у V а и и � _J J ш�� Ш+'�-� с � � � i° f�' gш �О т � а k о�. W g� ш а -о и и � й к �' м и � \ �гл�°,� ° р� �и�-, ° � U _� � Q �° о иа г 4 г� � ,� � А С1 h св С т 0 � �- оу 8 Z О гЛ г=�° г� �� � � й й а � т аа. й � � � in ш Hr- а� х п oQ S ы ш ш � � t aU � s�аьа-о � а� ��о а�,� � .� _ � г-� � д raov,LLm с�гс �� csa� й о � а г°-z а д 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 30T" JUNE, 2020. 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies adopted are as explained below. 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. ACCOUNTING POLICIES AND DISCLOSURES 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 bank balances in the statement of financial position comprise cash at banks and in hand. Advances Advances and Receivables are included in current assets in the Statement of Financial Position. Comparatives The Financial Statements for 2019/2020 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 head office. 14 THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT In the FY 2019/2020 the project made payment to staff through DMDP after the renew of the Contracts in which the Contracts are not subjected to only one project for payment purposes as the same staff serve for another project under the same Management and same Financier. 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 recognized 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 is permitted under IPSAS1 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. 15 THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT 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. 16 THE UNITED REPUBLIC OF TANZANIA PRESIDENTS OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 30TH JUNE, 2020 2020 2019 USD USD Actual Actual Receipts / Expenditure Receipts I Expenditure Note 07 Receipts from World Bank Revenue 50,523,566 51,890,2 Total 50,523,566 51,890,218 Note 08 Revenue Grants Received during the year 50,523,566 5 1 ,8 9 0 ,2 17 .5 3 Total 50,523$566 51,890,218 Amortization of Revenue Grant 37,775,540 51,80,218 Deferred Revenue Grant 12,748,027 - Note 09 Wages, Salaries and employee benefits Non - Civil Servant Contracts 2,265 13,882.40 Total 2265 13,882.40 Note 10 Supplies and consumables used Accomodation 27,872.61 49,032.25 Advertising and Publication 151,427.02 221,693.63 Air Travel Ticket - Foreign 95,218.48 18,986,68 Conference Facilities 87,970.01 225,320.39 Diesel 81,715.44 160,355.32 Food and Refreshment 68,463.60 69,012.53 Motor vehicles and water craft 169,846.08 135,361.75 Office Consumables (papers,pencils etc) 314,930.80 1,109,054.96 Printing and Photocopy paper - 15,002.98 Telephone charges 6,928.41 8,682,32 Training Materials 179.71 2,358.66 Total 1,004,552.16 2,014,861.47 Note 11 Other Operating Expenses Bank Chargies and Commission 220,277.61 361.19 Per Diem - Domestic 403,550.82 583,844,27 Perdiem- Foreign 122,198.54 41,155.23 Tuition Fees 17,460.49 10,451,79 Total 763,487.46 635,812.48 Note 12 Transfer to DLAs Civil works 32,603,344.12 59,110,067.35 Consultancy Services for supervision of work 2,559,558.72 4.563,245.56 Other Consultancy services 664,591.91 1,081,839.59 Total 35,827,494.75 64,755,152.50 Note 13 Loss on Foreign Currency Translation Exchange Gain/Loss 5,557.17 Total 5,557.17 Note 14 Cash and Cash Equivalents BOT Cash Account 10,194,814.51 2,715,515.23 NBC DMDP Project - Foreign Account 4,739.32 65,849.65 NBC DMDP Project - Local Account 1,975 124,121.29 Total 10,201,528.58 2,905,486,17 17 THE UNITED REPUBLIC OF TANZANIA PRESIDENTS OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 30TH JUNE, 2020 2,020 2019 Note 15 Payables USD USD Retention Payable 6,574,449 5,372,320.48 Works Payable - 4,369,096.68 Supplies of Goods and consumables - 100,245.70 Consultancy for supervision of Works Payabl - 209,204.31 Other Consultancy services Payable - 316,149.40 Withholding Tax -749,601.02 Total 6,574,449714,116,618 Note 16 Receivables and Prepayments Advance Payment Works 6,981,698 8,025,067.33 Advance Payment Other Consultancy servic - 73,071.72 Imprest 35,028 8,771.87 Total 9,016,725.81 8,106,910.92 18 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, 2020 EXPENDITURES ON ACCRUALS AND CASH Total Expenditur Accrual Amount Accrual Amount Advance Expenditure On Accrual recognised from previous payment on Cash during the year years paid recognized USD USD USD USD USD Note SB Wages, Salaries and employee benefits Non -Civil Servant Contracts 2,265 -2,265 Total 2,265 - - -22,265 Note 10 BSupplies and Consumables Used Acoomodation 27,873 - - 27,873 Advertising and Publication 151,427 151,427 Air Travel Ticket - Foreign 95,218 - - 95,218 Conference Facilities 67,970 87,970 Diesel 81,715 81,715 Food and Refreshment 68,464 68,464 Motor vehicles and water craft 169,846 - 169,846 Office Consumables (papers,pencils etc 314,931 - 849,847 (46,816.00) 1,117,962 Telephone charges 6,928 6,928 Training Materials 180 180 Total 1,004,552 - 849,847 (46,816) 1,807,583 Note 11BOther Operating Expenses Bank Chargies and Commission 220,277.61 220,277.61 Per Diem - Domestic 403,550.82 403,550.82 Perdiem- Foreign 122,198.54 122,198.54 Tuition Fees 17,460.49 17,460A9 Total 763,487,47- 763,487 Note 12B Transfer to DLAs Civil works 32,603,345 6,574,448.62 9,950,621.47 956,630.89 36,936,148 Consultancy Services for supervision of 2,559,559 316,149A0 - 2,875,708 Other Consultancy services 664,592 - Total 35,827,495 6,574,449 10,266,771 956,631 40,476,448 Grand Total expenses 37,597,799 6,574,449 11,116,618 909,815 43,049,783 Note 145 Cash and Cash Equivalents BOT Cash Account 10,194,815 10,194,815 NBC DMDP Project - Foreign Account 4,739 4,739 NBC DMDP Project - Local Account 1,975 1,975 Total cash and cash equivalent. 10,201,529-5--- 10.201,529 19 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 EIDED 30TH JUNE, 2020 17 PROPERTY, PLANT AND EQUIPMENT - 2019120 Motor vehicles and Office and Computers, Motor Cycles residential furniture Photocopiers, Printers Total and Scanners Cost USD USD USD USD As at 01 July 2019 367,143 12,860 52,380 432,382 Addittion - 38,158 139,583 177,741 As at 30th June 2020 367,143 51,018 191,963 610,123 Depreciation As at 01st July 2019 93,304 3,858 15,016 112,178 Charge during the year 73,428.51 10,204 47.991 131,623 As at 30th June 2020 166,732 14,062 63,007 243,801 Canying Amount As at 30th June 2020 200,410 36,956 128,956 366,323 17 PROPERTY, PLANT AND EQUIPMENT - 2018119 Motor vehicles and Office and Computers, Motor Cycles residentialfurniture Photocopiers, Printers Total Motor Cyle esdetalfand Scanners Cost USD USD USD USD As at 01st July 2018 367,143 12.860 29,591 409,593 Addition - - 22.789 22,789 As at 30th June 2019 367,143 12,860 52,380 432,382 Depreciation Charge during the year 93,304 3,858 15,016 112,178 As at 30thJune 2019 93,304 3,858 15,016 112,178 Carrying Amount As at 30thJune 2019 273,839 9,002 37,364 320,205 20 о о � о Q О � .-- г О � °-' й о � � О V � Ом0 � д' д� и � � ~ ai оо � � м м г� :,� в- г С а1 � °- и д � м � w. � а W М W г й7 г �' у... 1.[) 1� Q- � ОО А� '� м м ti (� У � L г� 1в W Wв � � � � � i. О Н f� с*� oD � оо и v и г rti � � � м т � д � � ш � � ы й � � � � w 7 Ct ' а �; � гV "�' т й i г � � и � ~ ш � � м м г�~. � т z а ш � � � r сэ а �, и� О р й � � а' � '� °z а о .� � � г � р � "� � � С7 ш '� й �� � � � � t j ш г а? с а zшF° иг-.. � � а�гшс°.i �-и- U° О г J Q�� - w и� �с � N Q� 1-ш- г � � г Z о QO�г-Q-'� а -с � т °° �' ш с С7 �� О-'� о � ч�.. CL' � fl� F¢ м Н о Q О V' ш V � С v ��r � �ti�zz я'. о а эs. � ш Х гn tцр �ш� w n�a�� � F� г �йшш с�' z шш�Е-� !�-�С]г� � THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE - REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT RECONCILIATION OF NET CASH FLOWS FROM OPERATING ACTIVITIES TO SURPLUSI(DEFICIT) 2020 2019 USD USD Surplusi(Deficit) from ordinary activities 46,118-01 (15,647,226.31) Noncash Movement Depreciation 131,622.78 112,177.81 Amortization - - IncreaW(Decrease) in payables 8,205,857.71 8,171,931.63 (Increase)/Decrease in inventoriestsuplies (increase)/Decrease in other current assets (909,814.89) 4,323,251.00 Net Cash Flows from Operating Activities 7,473,783.61 (3,059,865.86) 22 THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE - REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT RETENTION STATUS AS AT 30TH JUNE, 2020(PAYABLES) TEMEKE PACKAGE RETENTION AMOUNT(TiS) AMOUNT (USD) 1 CRJE EAST AFRICA LIMITED 1 980,750,125.00 424,946.11 2 NYANZA ROADS WORKS LTD 2 &3 1,122,593,200.45 486,404.85 3 CRJE EAST AFRICA LIMITED 6 1,144,128,647.49 495,735.87 4 CRJE EAST AFRICA LIMITED 7 1,756,632,526.90 751,125.73 JIANGXI ENGINEERING (GROUP) 5 CORPORATION 8 681,906,846.84 295,461.25 6 HARI SINGH & SONS LTD 11 915,397,130.33 396,629.52 7 CHINA RAILWAY SEVENTH GROUP CO LTD 12 426,526,628.10 184,808.37 8 TOTAL 7,027,935,105.11 3,045,111.70 RETENTION STATUS AS AT 30TH JUNE, 2020 (PAYABLES) ILALA PACKAGE RETENTION AMOUNT AMOUNT (USO) 1 CHINA RAILWAY SEVENTH GROUP CO LTD 1 1,039,691,644.27 450,484.69 2 HAINAN INTERNATIONAL & 4 746,074,937.10 INTERNATIONAL & HARI SINGH & SONS 323,264,44 3 GROUP SIX INTERNATIONAL 5 1,165,223,003.61 504,875.78 4 NYANZAROADS WORKS 6 742,655,013.71 321,782.63 111TOTAL 3,693,644,598.69 J 1,600,407.55 RETENTION STATUS AS AT 30TH JUNE, 2020(PAYABLES) KINONDONI PACKAGE RETENTION AMOUNT (USD) ESTIM CONSTRUCTION COMPANY LTD 1 870,750,450.00 377,284.70 CHINA CIVIL ENGINNERING CONSTRUCTION 2 CORPORATION 2 1,916,987,621.35 830,605.48 3 ESTIM CONSTRUCTION COMPANY LTD 3 960,760,160,00 416,284.72 CHINA CIVIL ENGINNERING CONSTRUCTION CORPORATION 5 256,525,278.94 111,149.02 CHINA CIVIL ENGINNERING CONSTRUCTION 5 CORPORATION 6 446,829,729.36 193,605.44 6 TOTAL 4,451,853,239.55 1,928,929.37 23 THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE - REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT PAYABLE SCHEDULE BASING ON AGING ANALYSIS RETENTION MONEY Age Analysis SIN Description (Payee) Amount 1-3 3-12 Up to 1 Month Months Months 1 2 5 . . 6 7 USD UISD USD UISD 1 TEMEKE - 2 CRJE EAST AFRICA LIMITED 424,946.11 424,946,11 3 NYA4ZA ROADS WORKS LTD 486,404,85 - - 486,404.85 4 CRJE EAST AFRICA LIMITED 495,735.87 - - 495,735,87 5 CRJE EAST AFRICA LIMITED 761,125.73 761,125,73 - - 8 JIANGXI ENGINEERING (GROUP) CORPORATION 295,461.25 295,461.25 - - 10 HARI SINGH & SONS LTD 396,629.52 396,629.52 - - 11 CHINA RAILWAY SEVENTH GROUP CO LTD 184,808.37 - - 184,80837 TOTAL 3,045,111.70 1,453,216.51 424,946.11 1,166,949.09 ILALA 1 CH.NA RAILWAY SEVENTH GROUP CO LTD 450,484.69 450.484.69 - - 2 MHAINAN INTERNATIONAL & INTERNATIONAL& HARI SINGH & SONS 323,264.44 323,264.44 - - 3 GROUP SIX INTERNATIONAL 504,875.78 - - 504,875.78 4 NYANZA ROADS WORKS 321,782.63 - - 321,782.63 TOTAL 1,600,407.55 773,749.14 - 826,65B.41 KINONDONI I ESTIM CONSTRUCTION COMPANY LTD 377,284.70 - 377,284.70 - 2 CHINA CIVIL ENGINNERING CONSTRUCTION CORPORATION 830,605.48 - 830,605.48 - 4 EST!M CONSTRUCTION COMPANY LTD 416,284.72 - - 416,284.72 5 ICHINA CIVIL LNGINNERING CONSTRUCTION CORPORATION 111,149.02 - - 111,149,02 6__ ~ CHNA CIVIL ENGINNERING CONSTRUCTION CORPORATION 193,605.44 - - 193,6C54 ,TOTA 1,928,929.37 - 1,207,890.18 721,039.18 |GRANDTOTAL 6,574,448.62 2,226,965.64 1,632,836.29 2,714,646.68 24 THE UNITED REPUBLIC OF TANZANIA PRESIDENrS OFFICE - REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT DAR ES SALAAM METROPOLITAN DEVELOPMENT PROJECT DMDP REVElVABLES AS AT 30TH JUNE, 2020 IMPREST NAME AIC PV AMOUNT (TZS) AMOUNT (USC AMOUNT (US TOTAL (USD) FILEMON MAKASI DMDP 2212. 1,644,500.00 2,307.94 712.54 712.54 CHARLES MARIKI DMDP (USD) 1517. 2,307.94 5,000.00 5,000.00 - CHARLES MARIKI DMDP 1617, 3.570,000.00 2,307.94 1,546.83 CHARLES MARIKI DMDP 18/7. 1,321,350.00 2,307.94 572.52 - CHARLES MARIKI DMDP USD 33/7 2,307.94 18,600.00 18,600.00 - CHARLES MARIKI DMDP 2/11. 16,624,000.00 2,307.94 7,202.96 CHARLES MARIKI DMDP 32,922.32 MOHAMED SUMBI DMDP 20290 1,260,400.00 2,307.94 546.11 546.11 IDDI MASSARE DMDP 18/2. 337,500.00 2,307.94 146.23 146.23 PETER HAMIS DMDP 7/3. 1,536,000.00 2,307.94 665.53 665.53 SUB TOTAL 26,293,750.00 - 34,992.74 23,600.00 35,027.59 ADVANCE PAYMENT KINONDONT MC M/S CHINA RAILWAY 2,335,028,619.74 2,307.94 1,011,737.14 1,011,737.14 SEVENTH GROUP CO STECOL CORPORATION 2,807,219,783.15 2,307.94 1,216,331.35 1,216,331.35 CHINA HENAN 4,356,619,057.32 2,307.94 1,887,665.65 1,887,665.65 INTFRNATIONAL TEMEKE MC 2307.94 M/s CRJE EAST AFRICA 912,097.39 912,097.39 LIMITED 2,105,066,057.80 2,307.94 MIs GROUP SIX 1,243,758.81 1,243,758.81 INTERNATIONAL LIMITED 2,870,520,709.49 2,307.94 ILALA MC 2307.94 M/S Chongqing 1,396,235,891.61 2,307.94 604,970.62 604,970.62 International Cooperation. Ltd M\S CHINA RAILWAY 2,217,330,316.34 2,307.94 960,740.02 960,740.02 SEVENTH GROUP T LTD MIS CHINA RAILWAY 2,641,200,143.26 2,307.94 1,144,397.23 1,144,397.23 SEVENTH GROUP CO LTD SUB TOTAL 20,729,220,578.71 23,079.40 8,961,698.22 - 8,981,698.22 GRAND TOTAL 20,755,514,328.71 23,079.40 9,016,690.95 23,600.00 9,016,725.81 25