THE UNITED REPUBLIC OF TANZANIA A NATIONAL AUDIT OFFICE REPORT OF THE CONTROLLER AND AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT UNDER THE MINISTRY OF COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN 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 Tambukareti, Dodoma, Tanzania. Tel: 255 (026) 2161200, Fax: 255 (026) 2117527, E-mail: ocag®nao.go.tz Website: www.nao.go.tz December, 2020 AR/CG/EAPHLNP/MOHCDGECIZ0 19/20 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 (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 National Audit Office 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. Teamwork We work together as a team, interact professionally, and share spirit knowledge, ideas and experiences. We do this by: ' Contributing to better stewardship of public funds by ensuring that our clients are accountable for the resources entrusted to them; 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; V Systematically involve our clients in the audit process and audit cycles; and $ Providing audit staff with adequate working tools and facilities that promote independence. C This audit report is intended to be used by EAPHLNP and the World Bank 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/CG/EAPHLNP/MOHCDGEC/2019/20 TABLE OF CONTENTS Abbreviations ......................................................................................... iv 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 Contro[ter and Auditor GeneraL AR/CCG/EAPHLNP/MOHCDG EC/201 9/20 Abbreviations AR Audit Report BSL3 Biosafety Level 3 laboratory CG Central Government COVID - 19 Corona Virus Diseases-2019 CRDB CRDB Bank D - Funds Direct to Project funds EAPHLNP East Africa Public Health Laboratory Networking Project ECSA-HC East, Central and Southern Africa Health Community FY Financial Year ICR Implementation Completion and Results Report ICT Information Communication Technology IDA International Development Association IESBA Code International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants IPSAS International Public Sector Accounting Standards ISSAls International Standards of Supreme Audit Institutions MOHCDGEC Ministry of Health, Community Development, Gender, Elderly and Children NBAA National Board of Accountants and Auditors NIMR National Institute for Medical Research NPHL National Public Health Laboratory ORCI Ocean Road Cancer Institute SDR Special Drawings Right SDR Special Drawing Rights TZS Tanzania Shillings USD United States Dollar USD United States Dollar WB World Bank iv Controller and Auditor General AR/CG/EAPHLNP/MOHCDGEC/2019/20 1.0 INDEPENDENT REPORT OF THE CONTROLLER AND AUDITOR GENERAL Permanent Secretary, Ministry of Health, Community Development, Gender, Elderly and Children Government City, Mtumba P.O. Box 743, 40478 DODOMA. 1.1 REPORT ON THE AUDIT OF FINANCIAL STATEMENTS Opinion I have audited the financial statements of East Africa Public Health Laboratory Networking Project (EAPHLNP) under the Ministry of Health, Community Development, Gender, Elderly and Children (MOHCDGEC) which comprise the statement of financial position as at 30th June, 2020, the statement of financial performance, statement of changes in net assets, cash flow statement, 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 EAPHLNP 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 (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 EAPHLNP 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. 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. 1 Controller and Auditor General AR/ CG /EAPHLNP/MQHCDG EC /2019/20 Other Information Management is responsible for the other information. The other information comprises statement by the Accounting Officer 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 ISSAls 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/EAPHLNP/MOHCDGEC/2019/20 As part of an audit in accordance with ISSAls, 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/EAPHLNP/MOHCDGEC/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, EAPHLNP 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). Charles E. Kichere Controller and Auditor General Dodoma, United Republic of Tanzania 31n December, 2020 4 Controller and Auditor General AR/CG/EAPHLNP/MOHCDGEC/2019/20 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT IDA CREDIT NUMBER 56140 FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2020 Ministry of Health, Community Development, Gender, Elderly and Children, Government City - Mtumba, P.O. Box 743, 40478 DODOMA THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2020 TABLE OF CONTENTS Page Abbreviations ii Statement from the Permanent Secretary 1 Statement of Management Responsibility 5 Declaration of the Head of Finance I Accounting 6 Commentary on the Financial Statements 7 Statement of Financial Position 10 Statement of Financial Performance 11 Statement of Changes in Net Assets 12 Cash Flow Statement 13 Statement of Comparison of Budget and Actual Amounts 14 Notes to the Financial Statements 15 Budget Implementation FY 201912020 29 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2020 Abbreviations BSL3 Biosafety Level 3 laboratory COVID - 19 Coronavirus Disease 2019 CR Credit CRDB Cooperatives Rural and Development Bank D-Funds Direct to project funds ECSA - HC East, Central and Southern Africa Health Community FY Financial year ICR Implementation Completion and Results Report ICT Information Communication Technology IDA International Development Association IPSAS International Public Sector Accounting Standard NIMR National Institute for Medical Research MOHCDGEC Ministry of Health, Community Development, Gender, Elderly and Children NBAA National Board of Accountants and Auditors NPHL National Public Health Laboratory ORCI Ocean Road Cancer Institute SDR Special Drawing Rights USD United States Dollar TZS Tanzania Shillings ii THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 STATEMENT BY THE PERMANENT SECRETARY FOR THE YEAR ENDED 30TH JUNE 2020 1. Introduction The objective of the project is to establish a network of efficient, high quality, accessible public health laboratories for the diagnosis and surveillance of tuberculosis and other communicable diseases. The first phase (original credit) of the project started on 7th September, 2010 and closed on 30th March, 2017. The second phase (additional credit) started on 12th January, 2016 and will be closed on 30th September, 2020. The project has three components: a) Regional diagnostic and surveillance capacity The component aims to develop and operationalize a regional diagnostic network among the project countries. b) Joint training and capacity building Aim to develop the capacity of laboratory personnel by provision of in-service and pre-service training programs and joint laboratory training programs for diagnostic laboratory personnel from all the project countries. c) Joint operational research and knowledge sharing/regional coordination and program management. Aim to carry out operational research, establishment and operationalization of project management and coordination teams and facilitation of knowledge sharing and learning on matters relating to diagnosis and surveillance of communicable diseases. Financing The project is financed by the International Development Association (IDA) under Credit terms. The First (Original) Financing Agreement between The Government and IDA was signed on 22nd June, 2010; for the period of 5 years, effective from 7th September, 2010 to 30th March, 2017. The financing under the original credit was Special Drawing Rights (SDR) 10 Million, equivalent to USD 15.05 Million (equivalent to TZS 33.3 Billion as at 30th March, 2017) . Up to the closure of the Credit on 30th March, 2017, USD 14,921,489.58 (equivalent to TZS 33.02 Billion) was received from IDA and an exchange loss of USD 128,510.42 (equivalent to TZS 284.4 Million) was incurred due to fluctuation of exchange rate between SDR and USD. 1 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 STATEMENT BY THE PERMANENT SECRETARY FOR THE YEAR ENDED 30TH JUNE 2020 On 25th September, 2015, The Government and IDA signed an Additional Financing for the period of 5 years, effective from 12th January, 2016 to 30th March, 2020. The financing under the additional credit is Special Drawing Rights (SDR) 10.7 Million, equivalent to USD 15 Million (equivalent to TZS 34.3 Billion as of 30th June, 2020). Due to COVID-19 Pandemic, the Project was extended to 30th September, 2020 to allow completion of the remaining activities. Up to 30th June 2020, a total of USD 14,890,850.66 (equivalent to TZS 34 Billion) was received from IDA under the Additional Financing. This is approximate to 99% of the loan amount of USD 15 Million. An exchange loss of USD 109,149.34 (equivalent to TZS 249 Million) has been incurred under the Additional Financing due to exchange rate fluctuation between SDR and USD. 2. Project implementation during financial year 2019/2020 The budget that was approved by the project Steering Committee and the World Bank for financial year ended 30th June 2020 was TZS 10,602,211,085.61. The expenditures incurred to 30th June 2020 were TZS 9,734,359,344.47 which is equivalent to 92% of the approved budget. During the year the following activities were implemented: 1.1. Civil Works:- 1.1.1. Completion the Construction of the National Public Health Laboratory The Project has supported the construction of the National Public Health Laboratory -BSL3 at Mabibo area in Dar es Salaam. The construction has been completed, handled-over and the laboratory has started operations. 1.1.2. Completion the Construction of the First Phase of Kibong'oto Infectious Disease Hospital Laboratory The Project has supported the construction of the first phase (Ground floor) of Biosafety Level 11 laboratory at Kibong'oto Infectious Disease Hospital in Kilimanjaro. The financing of the second phase is through other sources. 2 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 STATEMENT BY THE PERMANENT SECRETARY FOR THE YEAR ENDED 30TH JUNE 2020 1.1.3. Completion the Construction of Isolation centers The Project has supported the construction of Three (3) Isolation Centres at Buswelu- (Mwanza), Mawenzi (Kilimanjaro) and Muhimbili National Hospital. The construction of the 3 Isolation Centres has completed and being in use. 1.1.4. Support the construction of a Highly Infectious Treatment Centre at Mlonganzila - Dar es Salaam. Due to COVID - 19 Pandemic, the World Bank (IDA) allowed the Project to use around TZS 200 Million to support the construction of a Highly Infectious Treatment Centre at Mloganzila area in Dar es Salaam region. 1.2. Support to Satellite Laboratories: During the period of 1st July, 2019 to 30th June, 2020, the Project continued to support the satellite laboratories in procurement of reagents & Equipment through Laboratory improvement funds. Each laboratory was provided with TZS 25 Million for laboratory improvement with exception of Musoma Regional Referral Hospital which received TZS 42.3 Million. 1.3. Support the Operationalization of the NPHL During FY ended 30th June, 2020 the Project supported the NPHL with laboratory equipment; reagents; office furnitures; curtains; computers and installation of internet costing TZS 873,529,269.91 1.4. Procurement of Medical Waste Incinerator Machines, New Equipment for Tumors Makers, Immune Histochemistry and Mamogram Machine. The Project has procured New Equipment for Tumor Makers, Immune Histochemistry and Mamogram machine amounting to TZS 601,870,800.00 for use at Ocean Road Cancer Institute. The Project has also spent TZS 545,622,400.00 to purchase four (4) Medical Waste Incinerator Machines to be used at the National Public Health Laboratory in Mabibo Dares Salaam, Muhimbili National Hospital and at the isolation centers in Buswelu- (Mwanza) and Mawenzi (Kilimanjaro). 3 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 STATEMENT BY THE PERMANENT SECRETARY FOR THE YEAR ENDED 30TH JUNE 2020 1.5. Support the Government's efforts on Ebola and COVID - 19 Pandemic Response: During the period of 01st July 2019 to 30th June, 2020, the World Bank authorized the Project to utilize about TZS 1.4 Billion to assist the Government's efforts on Ebola Disease Prepairedness and the fight against COVID - 19 Pandemic. 1,6. Support the Ministry of Health Community Development Gender Elderly And Children on the Training of Postgraduate Students: During the period of 01st July 2019 to 301h June, 2020, the World Bank allowed the project to use TZS 100 Million to assit the Ministry in paying the tuition fee of postgraduate students who are being sponsosed by the Ministry. 1.7. Contribution to East, Central and Southern Africa Health Community (ECSA - HC): The Project continued to provide financial support (annual contribution) to East, Central and Southern Africa Health Community (ECSA - HC) to facilitate regional coordination of the project. During financial year 2019120, ECSA - HC was supported with USD 102,500,00 (equivalent to TZS 233,399,675.00). 2. Way forward The Project was closed on 30th September, 2020. The achievements, challenges and lessons learned during the period of project implementation will be emunerated in the Project Implementation Completion and Results Report (ICR). Accounting Officer Date:z, I O 4 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 STATEMENT OF MANAGEMENT RESPONSIBILITY FOR THE YEAR ENDED 30TH JUNE 2020 Section 25(4) of the Public Finance Act No. 6 of 2001 as amended in 2004 requires the Management to prepare Financial Statements for each financial year, which give a true and fair view of state of affairs of the reporting entity, as at the end of the financial year. It also requires Management to ensure the reporting entity keeps proper accounting records, which disclose with reasonable accuracy at any time the financial position of the reporting entity. They are also responsible for safeguarding the assets of the reporting entity. The Management accepts the responsibility for the annual Financial Statements, which have been prepared using appropriate accounting policies, supported by reasonable and prudent judgments and estimates, in conformity with the accrual basis of accounting under the International Public Sector Accounting Standard (IPSAS) and in the manner required by Section 25(4) of the Public Finance Act No. 6 of 2001 as amended in 2004. The Management further accepts the responsibility for the maintenance of accounting records that may be relied upon in the preparation of Financial Statements as well as putting in place sound systems of internal financial control. The Management is also responsible for safeguarding the assets of the reporting entity and hence, taking reasonable steps for the prevention and detection of fraud, error and other irregularities. To the best of our knowledge, the system of internal control has operated adequately, throughout the reporting period, and that, the records and underlying accounts provide a reasonable basis for the preparation of the Financial Statements for 2019/20 financial year. We therefore accept the responsibility for the integrity of the Financial Statements, the information it contains and its compliance with the Public Finance Act No. 6 of 2001, as amended in 2004 and as per instructions from the Treasury. Procurement of goods, works, consultancy, and non-consultancy services to the extent that they are reflected in these Financial Statements was made in accordance with the Public Procurement Act No. 7 of 2011 and its regulation of 2013, as amended in 2016. The East Africa Public Health Laboratory Networking Project under the Ministry of Health Community Development, Gender, Elderly and Children will be closed on 30th September, 2020. Accounting Officer Date:3; I (12020 5 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 DECLARATION OF THE HEAD OF FINANCE/ACCOUNTING FOR THE YEAR 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, requires Financial Statements to be accompanied with a declaration issued by the Head of Finance/Accounting responsible for the preparation of Financial Statements of the entity concerned. It is the duty of a Professional Accountant to assist the Management to discharge the responsibility of preparing Financial Statements of an entity showing true and fair view of the entity's financial position and financial performance in accordance with applicable International Accounting Standards and statutory financial reporting requirements. Full legal responsibility for the preparation of Financial Statements rests with the Management as under Management Responsibility statement on an earlier page. I Daniel John Mhando being Accountant Incharge of the Projects under the Ministry of Health, Community Development, Gender, Elderly and the Children hereby acknowledge my responsibility of ensuring that Financial Statements for the year ended 30th June, 2020 have been prepared in compliance with applicable accounting standards and statutory requirements. I thus confirm that the Financial Statements give a true and fair view of state of affairs of the East Africa Public Health Laboratory Networking Project being managed by the Ministry of Health, Community Development, Gender, Elderly and Children (Vote 52) as on that date and that they have been prepared based on properly maintained financial records. Signed by: CPA DANIEL JOHN MHANDO S ig nature: ...... ............. Position: . ICv. JrA P o sitio n . . ... . . ... .. ..... ........................ NBAA Membership No. ACPA 3340 Date: s\\ id mt 6 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 COMMENTARY ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2020 1. Introduction The objective of the project is to establish a network of efficient, high quality, accessible public health laboratories for the diagnosis and surveillance of tuberculosis and other communicable diseases. The Project is due to close on 30t September, 2020. 2. Scope of the financial statements The Financial Statements present the results of operations of the East Africa Public Health Laboratory Networking Project for the period of 1st July, 2019 to 30th June 2020. 3. Financial Performance During financial year ended 30th June 2020, the project received by way of direct to project funds (D-Funds) a total of TZS 5,431,162,684.63 (USD 2,384,577.71) from the International Development Association (IDA) and TZS 34,354,531.41 from other sources (the sum of refund from advances TZS 28,237,649.20 and gain from foreign exchange transactions TZS 6,116,882.21). The project started with a balance of TZS 5,209,981,542.04 at the beginning of the year and payments made during the year were TZS 9,734,359,344.47. 4. Personnel emoluments The project is mainstreamed within the Ministry and is mostly being implemented by Government employees. It has employed four additional staff on contractual terms to assist in the implementation. The remuneration paid during the year to staff employed by the project were TZS 145,579,462.00 and TZS 10,774,440.00 was paid to National Social Security Fund. 5. Transfers During the year, the project made the following transfers: o TZS 233,399,675.00 (-USD 102,500.00) to East, Central and Southern Africa Health Community (ECSA - HC) to support regional coordination of the project. o TZS 60,900,000.00 to National Institute for Medical Research (NIMR) to finalise the operation researches that were financed by the project. 7 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 COMMENTARY ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2020 o TZS 167,323,200.00 to satellite laboratories in Zanzibar, Kigoma, Musoma, Sumbawanga, Ndanda and Ocean Road Cancer Institute for improving laboratory services; strengthening disease surveillance and response in the cross-border regions. o TZS 2,125,864.61 spent for rehabilitation of a laboratory at Ocean Road Cancer Institute. o TZS 99,722,519.56 used to procure office furnitures and equipment for use at Port Health Offices in Julius Nyerere International Airport. o TZS 601,870,800.00 used to procure New Equipment for Tumor Makers, Immune Histochemistry and Mamogram machine for use at Ocean Road Cancer Institute. 6. Purchase of Property, Plant and Equipment During financial year ended 30th June 2020, the project incurred expenditure amounting to TZS 6,318,203,492.81 for Property, Plant and Equipment, of which: o TZS 3,835,479,922.12 for completion the construction of the National Public Health Laboratory at Mabibo site Dar es Salaam; a Laboratory at Kibong'oto Infectious Deseases Hospital; Isolation Centres at Mawezi Regional Referral Hospital and Ilemela - Mwanza; rehabilitation of a laboratory at Ocean Road Cancer Institute and construction of a Highly Infectious Treatment Centre at Mloganzila area in Dar es Salaam. o TZS 966,048,148.91 for procurement of laboratory equipment for use at the National Public Health Laboratory at Mabibo site Dar es Salaam and Ocean Road Cancer Institute. o TZS 545,622,400.00 used to procure incinerators for use at the NPHL and at the Isolation Centers in Muhimbili National Hospital, Mwanza and Mawenzi - Kilimanjaro. o TZS 971,053,021.78 used to procure office furnitures and ICT equipment for use at the Ministry; NPHL; Kibong'oto Hospital and at Port Health Offices in Julius Nyerere International Airport. 7. Outstanding liabilities at the end of the year. As at 30th June, 2020, the project closed with outstanding liabilities of TZS 7,089,075.00.The respective claims were received after year end. 8 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 COMMENTARY ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2020 8. Exchange gain The exchange gain of TZS 6,116,882.21 resulted from the translation of transactions denominated in USD into TZS for Financial Statements presentation. 9. Auditors The Controller and Auditor General of the United Republic of Tanzania is the Statutory Auditor of the project pursuant to the provisions of Article 143 of the Constitution of the United Republic of Tanzania of 1977 (revised 2005), Sections 26 - 37 of the Public Finance Act No. 6 of 2001 as amended in 2004, the Public Audit Act No. 11 of 2008 and the Project Financing Agreement. Accounting Officer Date: -- l?Ko2o 9 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 STATEMENT OF FINANCIAL POSITION AS AT 30TH JUNE, 2020 201912020 201812019 Note TZS TZS ASSETS Current Assets Cash and Cash Equivalents 12 941,139,413.62 5,209,981,542.05 Receivables 13 (b) 9,901,480.00 16,375,174.00 Total Current Assets 951,040,893.62 5,226,356,716.05 Non - Current Assets Property, Plant and Equipment 15 16,140,931,306.29 10,780,605,404.10 Total Non - Current Assets 16,140,931,306.29 10,780,605,404.10 TOTAL ASSETS 17,091,972,199.91 16,006,962,120.15 LIABILITIES Current Liabilities Payables 14 7,089,075.00 Deferred Income - Revenue 16 616,053,748.13 4,891,012,758,78 Total Current Liabilities 623,142,823.13 4,891,012,758.78 Non-Current Liabilities Total Non-Current Liabilities TOTAL LIABILITIES 623,142,823.13 4,891,012,758.78 NET ASSETS 16,468,829,376.77 11,115,949,361.37 Represented by: Accumulated Surplus 16,468,829,376.77 11,115,949,361.37 NET ASSETS 16,468,829,376.77 11,115,949,361.37 Date: _____2 _ Accounting Officer 10 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 30TH JUNE, 2020 (Classification of Expense by Nature) 201912020 2018/2019 Note TZS TZS REVENUE Revenue Amortized 16 9,722,033,170.47 11,881,770,096.25 Exchange Gain 11 6,116,882.21 35,654,426.77 TOTAL REVENUE 9,728,150,052.68 11,917,424,523.02 EXPENSES AND TRANSFERS Wages, Salaries and Employee Benefits 7 156,353,902.00 172,038,839.60 Grants and other Transfer Payment 8 1,165,342,059.17 1,396,251,720.83 Supplies and Consumables Used 9 (a) 2,778,164,211.66 3,524,909,637.82 Routine Maintanance 10 21,251,458.00 65,529,148.99 Depreciation on PPE 15 254,158,406.45 245,625,765.01 Impairement Loss 18 100,366,354.29 TOTAL EXPENSES AND TRANSFERS 4,375,270,037.27 5,504,721,466.54 Surplus for the period 5,352,880,015.41 6,412,703,056.48 Date: -% 2c, Accounting Officer 11 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED 30TH JUNE, 2020 Note Accumulated Surplus Total Balance at Ist July, 2018 4,703,246,304.89 4,703,246,304.89 Changes in Net Assets for 2018/2019 Surplus for the Period 6,412,703,056.49 6,412,703,056.49 Balance at 30th June, 2019 Carried Forward 11,115,949,361.38 11,115,949,361.38 Balance at 1st July, 2019 Brought Forward 11,115,949,361.38 11,115,949,361.38 Change in Net Assets for 201912020 Surplus for the Period 5,352,880,015.41 5,352,880,015.41 Balance at 30th June 2020 16,468,829,376.79 16,468,829,376.79 Date: Accounting Officer 12 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 CASH FLOW STATEMENT FOR THE YEAR ENDED 30TH JUNE, 2020 (Classification of Expense by Nature) 201912020 201812019 Note TZS TZS CASH FLOWS FROM OPERATING ACTIVITIES Actual Cash Actual Cash Receipts Receipts IPayments /Payments Receipts Receipts from IDA 6/17 5,431,162,684.63 13,000,213,673.07 Other Receipts 6/17 28,237,649.20 38,732,680.00 Payments Wages, Salaries and Employee Benefits 7 (156,353,902.00) (172,038,839.60) Grants and other Transfer Payment 8 (a) (461,622.875.00) (1,396,251,720.83) Supplies and Consumables Paid 9 (b) (2,776,927,616.66) (3,531,081,811.82) Routine Maintanance 10 (21,251,458.00) (65,529,148.99) Net cash flows from operating activities 2,043,244,482.17 7,874,044,831.83 CASH FLOWS FROM INVESTING ACTIVITIES Purchase of Property, Plant and Equipment 15 (6,318,203,492.81) (6,716,868,575.01) Proceeds From Sale of Property, Plant and Equipment Net Cash Flows From Investing Activities (6,318,203,492.81) (6,716,868,575.01) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from Borrowings Repayment of Borrowings Net Cash Flows From Financing Activities Net Increasel(Decrease) in Cash and Cash Equivalents (4,274,959,010.64) 1,157,176,256.82 Cash and Cash Equivalents at the Beginning of the Period 5,209,981,542.04 4,017,150,858.45 Effect of exchange rate changes on Cash and Cash Equivalent - 11 6,116,882.21 35,654,426.77 Increase/(Decrease) Cash and Cash Equivalents at the end of the Period 941,139,413.61 5,209,981,542.04 Date: Accounting Officer 13 с й r о д д п з � гд ш с с �т о-°• `о й �о �° ы � и� ш с о � ш�с°у .�vn ��� �т �q У Е � S] � q р '� 9 7 й ��у � � � ог'р w� Ф Ш� у �ьб. 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N V' `ti о _ ш � м rn а�o- й v v V� Ф Е � � ъ а � U� `D пг °а м ш � N й м � 6 � � F' � со ci т га оо � � N �, v � v � v ti N м �; й � � и и N ш т ui а г � � С+ � � 10 Ш Н рр 4 о О О � G � � � i°у � о�' ' о о_ о � о г ui ц И д � Р N О pV � 0 Ш г �G �о � гл" г� о0 N �_ Ш Z � CI ГL1I � � f7 LO �С1 i� Ф N � О Ш д � а Ф +,и„ � � 1тр Ф R�7 � с+1 � О =� С � 7 а OD О �G U�� � р и й N h г � � Ш с � }о� � v � ь= � Ф т °о � °о v °о � о° v °о � W М �.'t.. 9 Р О О О иА 4 о W J а г ,нИ, 9 О О N О и N О) aD ш�� с Ф � е о м о .- й v го ш°- � й '- а1 °о °о N � г= v а~i � ° г а q 4 h � Г °v о й N °о � � т nl � ш � а� � й и т го о ~ � ~ о ш а Е а� Z Ф pI � � f+ v � Р и7 о}а � г й т т w � о � _ � � � v а о� � � т v га� Ф Ф ..�. � Ш С г jg0 Z 5 �j л'�ъ с F е F О '0 ,�q р � й Ф � �г J И ..и. О � V V 2 а Ф � цЕj � � а � Fv� го с � �° � т а� 7 V 0. а б ~ и т `т о с � � � Е и � LL � д о �' Е а ш� с о � � а ш rn � � 'т о .. � с � aLL� � ш о~. и� J г й `� т д м Ё � � z _ �аш м Е ш а а ш ш w � _с а о � � � ��й U � � � О � ш � S1 Й � 0.ш � а THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2020 1. Introduction The Financial Statements present the results of implementation of the East Africa Public Health Laboratory Networking Project for the period of 1 st July, 2019 to 30th June 2020. PRINCIPAL PLACE OF OPERATION BANKER MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, BANK OF TANZANIA GENDER, ELDELRY AND CHILDREN 2 MIRAMBO STREET Government City - Mtumba, P.O.BOX 2939, P. 0. Box 743, 11884 DAR ES SALAAM - TANZANIA. 40478 DODOMA. RESPONSIBILITY FOR PROJECT ACCOUNTS STANDARD CHARTERED BANK MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, TANZANIA LIMITED GENDER, ELDELRY AND CHILDREN INTERNATIONAL HOUSE BRANCH Government City - Mtumba, P.O. BOX 9011, P. 0. Box 743, DAR ES SALAAM - TANZAINA 40478 DODOMA. AUDITORS CRDB BANK PLC, CONTROLLER AND AUDITOR GENERAL, P. 0. Box 602, 4 UKAGUZI ROAD, DODOMA. P.O. BOX 950, 411404 TAMBUKARELI - DODOMA 2. Basis of preparation The Financial Statements have been prepared in accordance with the Public Finance Act No. 6 of 2001 (revised 2004) and comply with the accrual basis of accounting under the International Public Sector Accounting Standards (IPSAS). Procurement of goods, works, consultancy and non-consultancy services to the extent that they are reflected in these Financial Statements have been done in accordance with the Public Procurement Act No. 7 of 2011 as amended in 2016 and the World Bank procurement guidelines. The Financial Statements are presented in Tanzanian Shillings (TZS), which is the project's functional and presentation currency. 15 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2020 Summary of significant accounting policies - continues 3. Authorization date/ authorization for issue The present financial statements were submitted to the Controller and Auditor General on 30th September 2020 for certification and then submitted to the World Bank on 31st December, 2020 for adoption before become public. Accountinp Officer Date:31 J12 [200 4. Reporting entity The Financial Statements are for the East Africa Public Health Laboratory Networking Project - IDA Credit number 56140. 5. Summary of significant accounting policies Transactions and balances Foreign currency transactions are translated into Tanzania shillings using Bank of Tanzania exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from translation of year-end monetary assets and liabilities denominated in foreign currencies are recognized in the statement of financial performance and presented in the cash flow statement. Cash and cash equivalents Cash and cash equivalents in the statement of financial position comprise cash at banks in project bank accounts and balances held by the National Tuberculosis and Leprosy Program. Employment benefits Employee benefits include monthly remunerations of employees employed by the project on contractual terms and contributions to National Social Security Fund. As per contractual agreement with the current employees, the employee contributes 5% of basic salary to National Social Security Fund (NSSF) and the project 15%. 16 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2020 Revenue from non-exchange transactions Revenue from non-exchange transactions comprises of Credit amount received from the International Development Association (IDA) and amortized during the year. It is recognized to the extent that it is probable that the economic benefits will flow to the entity and that the revenue can be measured reliably. IDA Credit As per Treasury Circular No. 2 of 2018/2019 on accounting treatment of Taxpayers funds and recognition of revenue related to Capital Expenditure, the amount of Credit received for purchase, construct or otherwise acquire non-current assets are recognized as revenue in the statement of financial performance. Other Credit amounts received are recognized up front as revenue as conditions attached to the amount received have been met accordingly, whereas liability is recognized to part of the amount received of which conditions for utilization of the funds were yet to be met. Property, plant and equipment Property, plant and equipment in the statement of financial position are stated at cost less accumulated depreciation and accumulated impairment losses. In accordance with the Public Assets Management Guideline, 2019 issued by Ministry of Finance and Planning, the project has adopted a straight line method of depreciation which ensure systematic allocation of the cost of the assets for which the project has direct control. The assets purchased by the project and being used to derive services in other institutions have been shown in the financial statements as transfers. The project does not have control over the use of these assets once they have been transferred to other institutions. For the FY ended 30th June, 2020, the project adopted the following policies with regards to Property, Plant and Equipment: Buildings: The project supported the renovation of Ocean Road Cancer Institute offices. The project does not have control over the use of the offices as such the respective renovation costs have been shown as transfers in the Financial Statements. The project supported the construction of the National Public Health Laboratory at Mabibo in Dar es Salaam; Isolation Centres in Mwanza and Mawenzi Regional Referral Hospital in Kilimanjaro and a Laboratory at Kibongo'to Infectious Disease Hospital . The buildings have been completed, handled over and being in use. As of 30th June, 2020, the buildings were under defect liability period. 17 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2020 Motor Vehicles: The vehicles are recognized at cost and depreciated over a useful life of 5 years using a straight line method of depreciation. However, during financial year ended 30th June, 2019, the Ministry reviewed the useful life of one of the vehicle being used by the Project. The Project vehicle with registration No. STL 0049 was brought into use on 22nd February, 2013. The vehicle is still in good condition and its estimated useful life has been increased to Eight (8) years. Office Equipment: Office equipment consist of ICT equipment and Non - ICT equipment. a) ICT equipment: Consist of the following: i) Desktop and Laptop computers: Desktop and Laptop computers are recognized at cost and depreciated over a useful life of 4 years using a straight line method of depreciation. ii) Video Conference Equipment: Video Conference Equipment are recognized at cost and depreciated over a useful life of 4 years using a straight line method of depreciation. iii) Printers, Scanners, Fax and Photocopy machines: These equipment are recognized at cost and depreciated over a useful life of 7 years using a straight line method of depreciation. iv) UPS and Servers: These equipment are recognized at cost and depreciated over a useful life of 7 years using a straight line method of depreciation. v) Projectors and Cameras: These equipment are recognized at cost and depreciated over a useful life of 7 years using a straight line method of depreciation. b) Non - ICT equipment: Non ICT equipment consist of binding machine, lamination machine and heavy duty punch machine. These equipment are recognized at cost and depreciated over a useful life of 5 years using a straight line method of depreciation. 18 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2020 Furniture and Fixtures: Consist of office tables, chairs and cabinets. These assets are recognized at cost and depreciated over a useful life of 5 years using a straight line method of depreciation. All the above items of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected from their use. Gain or loss arising from de-recognition of the asset is included in the statement of financial performance in the year the asset is derecognized. Impairment of non- cash generating assets The Project assesses at each reporting date whether there is an indication that an asset may be impaired. If any such indication exists the Project makes an estimate of the asset's recoverable service amount. An asset's recoverable service amount is the higher of an asset's fair value less costs to sell and its value in use and is determined for an individual asset. Where the carrying amount of an asset exceeds its recoverable service amount, the asset is considered impaired and the impairment loss is recognized through surplus and deficit. In line with the Public Assets Management Guideline, 2019 issued by the Ministry of Finance and Planning, the Project has adopted the Depreciated Replacement Cost Approach in determining the asset value in use. Under the Depreciated Replacement Cost Approach, the present value of the remaining service potential of an asset is determined as the depreciated cost of the asset. The replacement cost of an asset is the cost to replace the asset's gross service potential. The cost is depreciated to reflect the asset in its used condition. Related Party Transactions Parties are considered to be related if one party has the ability to control the other party or exercise significant influence over the other party in making financial and operating decisions. They include relationship with subsidiaries, associates, joint ventures and key Management personnel. For the East Africa Public Health Laboratory Networking Project, the related party includes The World Bank; Ministry of Finance and Planning; Hospitals working with the Project; ECSA - HC; Ministry of Health, Community Development, Gender, Elderly and Children (MOHCDGEC) and the MOHCDGEC's key management such as the Permanent Secretary and the Directors. Some of the Project's transactions and arrangements are with related parties and the effect of these are reflected in the Financial Statements. 19 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2020 Grants and other Transfer Payments Among the activities of the project is to provide continuous support to satellite laboratories to improve their diagnostic services and surveillance capacities of Tuberculosis and other communicable diseases. The project also provide specific support to other institutions to achieve similar objectives. a) For support to satellite laboratories, the project transfer funds based on the established government administrative structures. b) For specific support to other institutions such as the National Institute for Medical Research (NIMR); the East Central and Southern African Health Community (ECSAHC) and Muhimbili National Referral Hospital, the project transfer funds to these institutions through a Memorandum of Understanding (MOU) which set the responsibilities for each part, including the accountability on the use of funds transferred. Accountability on the use of funds sent to satellite laboratories and other Institutions: Funds sent to satellite laboratories in Ndanda; Zanzibar; ORCI, Sumbawanga; Musoma and Kigoma are treated as transfers in the Financial Statements of the project. The expenditures incurred by these laboratories are recognized in the Financial Statements of the respective hospitals which are being audited separately. Provision, contingent liabilitylassets No provisions, contingent liabilities/assets were provided during the year. Events after reporting date Events after the reporting period are those events, favourable and unfavourable, that occur between the end of the reporting period and the date when the financial statements are authorised for issue. Two types of events can be identified: * those that provide evidence of conditions that existed at the end of the reporting period (adjusting events after the reporting period); and * those that are indicative of conditions that arose after the reporting period (non-adjusting events after the reporting period). During the year ended 30th June, 2020, no events after reporting date were reported. 20 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2020 Measurement basis The Project has adopted the historical cost basis in determining the monetary amounts disclosed/presented in the financial statements. Going concern The Project was due to close on 30th March, 2020. However, due to COVID-19 Pandemic, the Project was extended for six months and will be closed on 30th September, 2020. 21 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2020 2019/2020 2018/2019 TZS TZS 6 Receipts Receipts from IDA (Note 17) 5,431,162,684.63 13,000,213,673.07 Refund from Advances (Note 17) 28,237,649.20 38,732,680.00 Total 5,459,400,333.82 13,038,946,353.07 7 Wages, salaries and employee benefits Monthly remuneration 145,579,462.00 159,212,126.80 Contribution to National Social Security Fund 10,774,440.00 12,826,712.80 Total 156,353,902.00 172,038,839.60 8(a) Grants and other transfer payment Grant to East, Central and Southern Africa Health 233,399,675.00 283,144,800.00 Community National Institute For Medical Research 60,900,000.00 445,395,437.20 Muhimbili National Hospital - 261,818,568.00 294,299,675.00 990,358,805.20 Satelitte Laboratories Musoma Regional Referral Hospital 42,323,200.00 35,000,000.00 Sumbawanga Regional Referral Hospital 25,000,000.00 35,000,000.00 Kigoma Regional Referral Hospital 25,000,000.00 35,000,000.00 Mnazi Mmoja Referral Hospital Zanzibar 25,000,000.00 53,065,000,00 St. Benedict Referral Hospital Ndanda 25,000,000.00 35,000,000.00 Ocean Road Cancer Institute 25,000,000.00 35,000,000.00 167,323,200.00 228,065,000.00 Sub - Total 461,622,875.00 1,218,423,805.20 8(b) Capital Grant to other Institutions Suppod for rehabilitation at Ocean Road Cancer 2,125,864.61 82,908,723.12 Institute Support for rehabilitation at Temeke Regional Referral - 38,429,192.51 Hospital Support for Laboratory Equipment at Ocean Road 601,870,800.00 56,490,000.00 Cancer Institute Support for office furnitures and equipment at Pod 99,722,519.56 Health Offices at Julius Nyerere International Airport Sub - Total 703,719,184.17 177,827,915.63 Total 1,165,342,059.17 1,396,251,720.83 22 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2020 201912020 201812019 TzS TZS 9 (a) Supplies and Consumable used Consultancy Services 203,873,211.46 224,389,077.70 Per- Diem Domestic 1,323,690,000.00 1,527,013,131.96 Per - Diem Foreign 189,169,436.00 223,299,875.20 Transport 41,009,756.00 67.093,300.00 Air Tickets 62,438,900.00 96,078,911.70 Conference Hall Charges 37,582,080.00 37,200,000.00 Slationaries 36,271.661.92 53,519,407.37 Printing 11,950,000.00 - Computer Accessories 6,916,854.16 - Refreshments 140,718,300.00 188,932,350.00 Diesel 143,514,858.00 142.695,490.09 Air time 9,750,000.00 8,210,000.00 Tuition Fees 136,057,923.40 137,512,736.66 Stipend 5,100,000.00 66,324,415.00 Training Materia's - 18,200,000.00 Research and Desertation - 10,874,304.95 Advertisements & Communication 18,497,033.00 18.000,000.00 Reagents 158,992,847.83 571,205,007.06 Bank Charges 3,280,844.48 3,810,939.93 Other administrative costs 67,239,762.77 7,415,449.60 Reimbusable Audit Costs 100,000,000.00 Accreditation Fees - 16,455,720.60 Sub - Total 2,696,063,469.02 3.418,230,117.82 National Tuberculosis and Leprosy Program Performance Based Incentives to CTRL staff 13,605,000.00 Per- Diem Domestic 31,588,480.00 10,384,000,00 Diesel 366,000,00 Stationaries 1,077,000.00 300,000.00 Conference Hall Charges 4,000,000.00 320,000,00 Refreshments 2,293,920.00 Advertisements & Communication 320,000,00 Furmigation Services 12,940,000.00 - Sub - Total 49,925,480.00 27,268,920.00 Kibong'oto infectious Disease Hospital Laboratory Performance Based Incentives to staff - 13,125,000.00 Stationaries - 11,025,000.00 Diesel - 3,000,000.00 Per- Diem Domestic - 11.392,600.00 Reagents 25,086,187.64 17.230,000.00 Laboratory Supplies - 17,484,000.00 Sub - Total 25,086,187.64 73,256,600.00 Sub-Total 2,771,075,136.6 3,518,755,637.82 Previous year pro-paid Expenses Air Time Per- Diem Domestic - 3,280,000.00 Diesel - 2,724,000.00 Transport - 150,000,00 Sub - Total - 6,154,000.00 Accrued Expenses Air Time 850,000.00 - Air Ticket 3,228,075.00 - Conference Charges 350,000.00 - Per - Diem Domestic 1,960,000.00 - Ground Travel 701,000.00 - Sub - Total 7,08,075.00 _ Total 2,778,164,211.66 3.524,9009,637.82 23 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2020 201912020 2018/2019 TZS TzS 9 (b) Supplies and Consumable Paid Consultancy Services 203,873,211.46 224,389,077.70 Per - Diem Domestic 1,323,690,000.00 1,527,013,131.96 Per - Diem Foreign 189,189,436.00 223,299,875.20 Transport 41,009.756,00 67,093,300.00 Air Tickets 62,438.900.00 98,078,911.70 Conference Hall Charges 37,562,080.00 37,200,000.00 Stationaries 36,271.661.92 53,519,407.37 Printing 11,960,000.00 Computer Accessories 6,916,854.16 Refreshments 140,718,300.00 188,932,350.00 Diesel 143,514,858.00 142,695,490.09 Air time 9,750,000.00 8,210,000.00 Tuition Fees 136,057,923.40 137,512,736.66 Stipend 5,100,000.00 66,324,415.00 Training Materials - 16,200,000.00 Research and Desertation - 10,874,304.95 Advertisements & Communication 18,497,033.00 18,000,000.00 Reagents 158,992,847.83 571,205,007.06 Bank Charges 3,280,844.48 3,810,939.93 Other administrative costs 67,239,762.77 7,415,449.60 Reimbusable Audit Costs 100,000,000.00 Accreditation Fees - 16,455,720.60 Sub -Total 2,696,063,469.02 3,418,230,117.82 National Tuberculosis and Leprosy Program Performance Based Incentives to CTRL staff 13,605,000.00 Per - Diem Domestic 31,588,480.00 10,384,000.00 Diesel 366,000.00 Stationaries 1,077,000.00 300,000.00 Conference Hall Charges 4,000,000.00 320,000.00 Refreshments 2,293,920.00 Advertisements & Communication 320,000.00 Furmigation Services 12,940.000.00 Sub - Total 49,925,480.00 27,268,920.00 Kibong'oto Infectious Disease Hospital Laboratory Performance Based Incentives to staff - 13,125,000.00 Stationaries - 11,025,000.00 Diesel - 3,000,000.00 Per - Diem Domestic - 11,392,600.00 Reagents 25,086,187.64 17,230,000.00 Laboratory Supplies - 17,4B4,000.00 Sub - Total 25,086,187.64 73,256,600.00 Sub-Total 2,771,075,136.66 3,518,755,637.82 Add: Prepaid expenses Issued Staff Imprests 5,852,480.00 12,326,174.00 Sub - Total 5,852,480.00 12,326,174.00 Total 2,776,927,616.66 3,531,081,811.82 24 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2020 201912020 201812019 TZS TZS 10 Routine maintenance Ministry Head Quarters Vehicle maintanance 21,251,458.00 18,815,533.99 Preventive maintanance of lab equipments - 36,847,000.00 Total 21,251,458.00 55,662,533.99 Kibong'oto Infectious Disease Hospital Laboratory Calibration Services - 4,150,000.00 Repair of Solar System - 5,716,615.00 Sub -Total - 9,866,615.00 Total 21,251,458.00 65,529,148.99 11 Effect of exchange rate changes on cash and cash equivalent - 6,116,882.21 35,654,426.77 increase/(decrease) Total 6,116,882.21 35,654,426.77 12 Cash and cash equivalents Bank Balance in project US$ Account 834,962,622.45 4,934,774,512.73 Bank Balance in project TZS Account - Standard Chartered Bank - 4,600,124.34 Bank Balance in project TZS Account - CRDB Bank 104,912,556.96 178,196,003.14 Balance available with National Tuberculosis & Leprosy Program 1,264,234.20 92,324,714.20 Balance available with Kibong'oto TB Hospital 86,187.64 Total 941,139,413.62 5,209,981,542.05 13 Receivables Ministry Head Quarters Issued staff imprests 5,852,480.00 9,898,174.00 Balances at Sub - Treasuries - 2,428,000.00 13 (a) Sub - Total 5,852,480.00 12,326,174.00 Last years' receivables issued staff imprests 2,634,000.00 2,634,000.00 Balances at Sub - Treasuries 1,415,000.00 1,415,000.00 Sub - Total 4,049,000.00 4,049,000.00 13 (b) Total 9,901,480.00 16,375,174.00 14 Payables Air Time 850,000.00 Air Ticket 3,228,075.00 - Conference Charges 350,000.00 - Per - Diem Domestic 1,960,000.00 - Ground Travel 701,000.00 - Total 7,089,075.00 25 а о i+ ао и rn и о� а� и т г tl� v rn а о т ао о г v v с� е � н т г о ео v о м i+ г г� cv о ' v ср ai v ш ' о ео v аб ui ' '� v й� м v т rn с т rn N и о и о rn л ео ш и и ео о ns � о г us и м О � 3� ai ai и м сд со пi о й а ni г� й м м О� N л б) N м Р1 О] а0 M1 �D .�с �"' т N м ао и й с м ао ао т и и н � iT. й м ао о гы ь� о о й и� v r г� м � о v г� г rn с7 м т о О г� �- т г �у �-j ..� у. г N t. О] 4i1 о [D и и о и а rn Oi а7 ш и, '�1' С f0 i� О и с0 и м GO О f0 Ю M1 � h и �- � N_ N_ О ' г г N ' ь� д� N N_ ' ' ' N 4 N_ О а, т а0 Ф и 1+ М о @ т т ti т � � v т й э� ' ш т и ед v v пi м ш оо � F м м т о� т т л г м м ьп м т а м� г_ м_ Ф и ti м м г*� м со л и г: LV 1D ОО f� N О W (V N V N 1� @ д и w v й и о и и �п и со т и о� � гд и `�' аг и ,- ш и сд гО v и Г о и N м м и rn о v rn м м т л т v оь nt н и с� и v г- гv n ш rn с� т е� сб ' ' ' ш vi ег гл ' ггi н со '' ' го �' ао v r ао ш а и и о и @ о и и и rn о и и т � т со м м ti v_ а т еа v 9о м ш О L м ы г*i ш м м oi г�i м �ri г� ш й м гл с.� с� о и и с� и и и rn о ш и и �, у [�i т rn о м @ т о о� а со м т м и г � �- ао оо � о м " � ао со ао й о v tl" Ш у ш �о @ о г и со �о О У а @ N Ор 07 Q � т N д0 Ф м г и м � � rL J � 2 и О V о а а ° г° г г° г г , ° � г,, . г г � р N О о' ° о v � а ш V� т � н .� н р �^� с и ш т ш� Fs- ё � й а � а �°.� - и и`fi и ш о о °г z_ Ш .-. Ш У г л � М СО cn v Г� А (,�' � w д � � � и г г � � i и м л � � о г i г г � F� ,}о� (L И О� N СО и Й (V h б~1 Qi г � п 01 и 4Л Ф W �D О? СО и И Ш 1э�1 Ш С и `n � Г ш � т о° и г > $_ � гу @ и и г� v н с� о�� � м м � е � °л° й � м ш 0 У � г ао а� rn и и г , F {� О] м � � fV г0 01 01 ш � я а�о � ►� г с сЭг � � � � L � х � т � r ш � а, о о Ш У � � � --� � � ^ w U� 2 И а �'� j у„ � cG � j +н м f9 �� т V� � о .с � r а о �° ш�' .,�� ы ы д Ф fi�-�а л �•°- ш�' Q� алi т Ш� 0. V iC N � V �� i'Оуд � С U Ф вr+ U Ф'+ R О т и V` а Ф � � Ф ус+ � ш� �С а 1i' Q � а С д N U ' И � Ф� �- ч.д. � �- � `1 С у� ,4 И � г� � д! � С' � у�" С УО Ш о V = с ы s.° р Е т о Е ш о� т с ш t л� Е т д � ш о F} LL О�. � � -��, о и д у °i т т� �'� ° й о L 61 � др г� в и о � ог ro ` м« r � а,'сог й а �""" г д � и � Ш п. м �¢ а г- а а � ¢ г°м �¢ х ¢ �¢ а � ¢ z �- г r=- � ш г � THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2020 201912020 2018/2019 TZS- TZS 16 Deferred Revenue Balance at the beginning of the year 4,891,012,758.78 3,733,836,501.96 Income received during the year - Gash 5,431,162,684.63 13,000,213,673.07 Other receipts less prior year receivables 15,911,475.20 38,732,680,00 Sub - Total 10,338,086,918.60 16,772,782,855.03 Revenue Amortized - Development (6,318,203,492,81) (6,716,868,575.01) - Recurrent (3,403,829,677.66) (5,164,901,521.24) Sub - Total (9,722,033,170.47) (11,881,770,096.25) Balance at the end of the year 616,053,748.13 4,891,012,758.78 Other receipts less prioryear receivables, i.e. TZS 28,237,649.20 - TZS IZ326,174.00 = TZS 15, 911,475.20. TZS 1 Z 326,174. 00 has been deducted because the amount was included in the amount of revenue recognized in the previous financial years 17 Receipts Receipts from IDA Withdrawal Application No. EAPHLNP-AF-WA-NO. 10 3,052,696,248.86 13,000,213,673.07 Withdrawal Application No. EAPHLNP-AF-WA-NO. 11 2,367,514,177.05 Withdrawal Application No. EAPHLNP-AF-WA-NO. 13 10,952,258.71 Sub - Total 5,431,162,684.63 13,000,213,673.07 Other Receipts Refund from Advances - USD Account 15,911,475.20 Refund from Advances - TZS Account 12,326,174.00 38,732,680.00 Sub - Total 28,237,649.20 38,732,680.00 Total 5,459,400,333.82 13,038,946,353.07 18 Impalrement Loss Cost of Motor vehicle 150,549,531.44 Accumulated Depreciation to 30th June, 2018 (50,183,177.15) Total 100,366,354.29 27 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT: IDA CR. 56140 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2020 2019/2020 201812019 TZS TZS 19 Reconciliation of Net Cash Flows from Operating Activities to Surplus Surplus 5,352,880,015.41 6,412,703,056.48 Non-cash movements Depreciation 254,158,406.45 245,625,765.01 Impairement Loss - 100,366,354.29 Increase in payables 7,089,075.00 Increase in Deferred Income - Revenue 1,157,176,256.82 Decrease in Deferred Income - Revenue (4,274,959,010.65) Increase in receivables (6,172,174.00) Decrease in receivables 6,473,694.00 Transfer of Capital Grant to other Institutions 703,719,184.17 Exchange Gain (6,116,882.21) (35,654,428.77) Net cash flows from operating activities 2,043,244,482.17 7,874,044,831.83 2019/2020 2018/2019 TZS TZS 20 Reconciliation of Deferred income and Cash and Cash equivalent at the end of the period Deferred Income 616,053,748.13 4,891,012,758.78 Add: Exchange Gain FY 2016/2017 171,426,460.42 171,426,460.42 FY 2017/2018 111,887,896.08 111,887,896.08 FY 2018/2019 35,654,426.77 35,654,426.77 FY 2019/2020 6,116,882.21 325,085,665.48 318,968,783.27 Cash and Cash Equivalents at the End of the Period 941,139,413.62 5,209,981,542.05 28 ы У � о р р о 0 о : rv _ � rv � н � � а О р а • а . . й д й ш ы .10+ о Е �' Е �' � у � г � > а ы� } у � � ,w°, °: г т г 7 ° ы � � � в т а Ф 'G И '6 Yt v й И Q й L н у G1 � й � а т а т � О ам й � � а s рС Е � а ы у, � а д ш ш�' 11 t О � � � � О v а Н а h а Е а '� v .w н и r •�+ т р о о4°o-, n р � 7 ш р и rn гv о гv Е .-i � д а� о+ о о с ад .-i о ai Е т � о о е�+ n о ш ;^ т о еч и м и ге � ё � О у �Л [!1 Й а а � р и б м й О ьq '�`� гЧ r�rf .� � н � � м а � р О е-� о н О е-г о О т гV О О lC1 v' ` "r н д И а и р N О iG О О и и О ОрΡ и а у М 0�0 М Ом0 01 f^У1 n N �0 Е�О b ^ N �тОj т р � � rn т и i. 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