A THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE ISO 9001:2015 Certified PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT (SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM - SEQUIP) REPORT OF THE CONTROLLER AND AUDITOR GENERAL ON THE FINANCIAL AND COMPLIANCE AUDIT FOR THE FINANCIAL YEAR ENDED 30 JUNE 2024 Controller and Auditor General, National Audit Office, Audit House, 4 Mahakama Road, P.O. Box 950, 41101 Tambukareli, Dodoma, Tanzania. Tel: 255 (026) 2161200-9, E-mail: ocae@nao.qo.tz Website: www.nao.go.tz a December 2024 AR/LGA/PO-RALG/SEQUI1P/2023124 About the National Audit Office Mandate The statutory mandate and responsibilities of the Controller and Auditor-General are provided for under Article 143 of the Constitution of the United Republic of Tanzania of 1977 and in Section 10 (1) of the Public Audit Act, Cap. 418. SIOfn To be a credible and modern Supreme Audit institution with high-quality audit services for enhancing public confidence. Mission '4 JTo provide high-quaLity audit services through the modernisation of functions that enhance accountability and transparency in the management of public resources. Motto - -Modernising External Audit for Stronger Public Confidence Profussional rId 2. I ogeet C I)jec: ItUfi; P('tef 1RC oject- y We deliver hith-qualiy audit We are an impartial public services based on institution, Independently appropriate professional offering high.quality audit knowledge. skills, and best services to our clients in an practices unbiased manner. Treamwork Spirit Integrity Z CORE , We value and work We observe and maintain high together with internal VALUES ethical standards and rules of and external law in the delivery of audit stakeholders. services. Results-Oriented Inatiovte a achievements of reliable. We andocovraSe, craue- timely, accurate, useful, ad ercourade, frlthe and clear performance adding ideas for the Andecle p improvement of audit services. @ This audit report is intended to be used by PO-RALG 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 ARILGA/PO-RALGISEQUliP/2023/24 TABLE OF CONTENTS Abbreviations .................................-iations.-.--....-.--.....................................i 1.0 INDEPENDENT REPORT OF THE CONTROLLER AND AUDITOR GENERAL ................. 1 1.1 REPORT ON THE AUDIT OF FINANCIAL STATEMENTS.................................... 1.2 REPORT ON COMPLIANCE WITH LEGISLATIONS........................................... 4 2.0 FINANCIAL STATEMENTS ..........................ATEMENTS...--------.*..--*..................i Controller and Auditor General AR/LGA/PO-RALG/SEQUIP/2023/24 ii ABBREVIATIONS ADEM Agency for the Development of Educational Management CAG Controller and Auditor General CG Capitation Grant CPA Certified Public Accountant DLI Disbursement-linked Indicator DLR Disbursement-linked Result ESCP Environmental and Social Commitment Plan ESDP Education Sector Development Plan ESMF Environmental and Social Management Framework ESS Environmental and Social Standards ETP Education and Training Policy FFARS Facility Financial Accounting and Reporting System GBV Gender Based Violence GN Gazette Notice GPE Global Partnership for Education. IAE Institute of Adult Education ICT Information Communication Technology IDA International Development Association IFMR Integrated Financial Management Report IFR Interim Financial Report IPF Investment Project Financing IPSAS International Public Sector Accounting Standards ISSAI international Standard of Supreme Audit Standard IST Implementation Support Team IVE Independent Verification Agency LAAC Local Authorities Accounts Committee LGAS Local Government Authorities M&E Monitoring and Evaluation MCDGC Ministry of Community Development, Gender and Children MKUKUTA Mkakati wa Kupambana na Kupunguza Umaskini Tanzania MOEST Ministry of Education, science and Technology MOFP Ministry of Finance and Planning MTEF Medium Term Expenditure Framework NAO National Audit Office NECTA National Examinations Council of Tanzania NEMC National Environment Management Council PAA Public Audit Act PAC Public Accounts Committee PAD Procurement Appraisal Document PAR Public Audit Regulations PFA Public Finance Regulations POM Project Operations Manual PO-RALG President's Office - Regional Administration and Local Government PP Procurement Plan PPA Public Procurement Act PPR Public Procurement Regulations PPRA Public Procurement Regulatory Authority SEQUIP Secondary Education Quality Improvement Project SMT Senior Management Team TANePS Tanzania Electronic Procurement System TIE Tanzania Institute of Education TZS Tanzania Shillings USD United States Dollar Controller and Auditor General AR/LGA/PO-RALG/SEQUIP/2023/24 iii 1.0 INDEPENDENT REPORT OF THE CONTROLLER AND AUDITOR GENERAL Permanent Secretary, President's Office Regional Administration and Local Government (PO-RALG), Government City -Mtumba, P. 0. Box 1923, 41185 DODOMA. 1.1 REPORT ON THE AUDIT OF FINANCIAL STATEMENTS Unqualified Opinion I have audited the financial statements of Secondary Education Quality Improvement Program (SEQUIP) implemented by President's Office -Regional Administration and Local Government (PO-RALG), which comprise the statement of financial position as at 30 June 2024, the statement of financial performance, statement of changes in net assets, 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 Secondary Education Quality improvement Program (SEQUIP) implemented by PO-RALG as at 30 June 2024, and its financial performance and its cash flows for the year then ended in accordance with International Public Sector Accounting Standards (IPSAS) Accrual basis of accounting and the manner required by the Public Finance Act, Cap. 348. Basis for Opinion I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAls). My responsibilities under those standards are further described in the section below entitled "Responsibilities of the Controller and Auditor General for the Audit of the Financial Statements". I am independent of PO-RALG entity implementing SEQUIP project 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 are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. I have determined that there are no key audit matters to communicate in my report. Other Information Management is responsible for the other information. The other information comprises the Report by those charged with governance, statement of management responsibility Controller and Auditor General _ AR/LGA/PO-RALGISEQUIP/2023/24 1 _____ ______ _________L and Declaration by the Head of Finance but does not include the financial statements and my audit report thereon which I obtained prior to the date of this auditor's report. 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 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. As part of an audit in accordance with ISSAls, 1 exercise professional judgment and maintain professional scepticism throughout the audit. I also: SIdentify 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 LRrlr n AdtGnrLGGOIP/ 2023/24 2 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 cotusion, 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; and * Evaluate the overall presentation, structure, and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide those charged with governance with a statement that I have complied with relevant ethical requirements regarding independence and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, I determine those matters that were of most significance in the audit of the financial statements of the current period and are, therefore, the key audit matters. I describe these matters in my audit report unless Law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest of such communication. In addition, Section 10 (2) of the Public Audit Act, Cap. 418 requires me to satisfy myself that the accounts have been prepared in accordance with the appropriate accounting standards. Controller and Auditor General ARILGA/PO-RALG/SEQUIP/2023/24 3 Further, Section 48(3) of the Public Procurement Act, Cap. 410 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 COMPLIANCE WITH LEGISLATIONS 1.2.1 Compliance with the Public Procurement laws Subject matter: Compliance audit on procurement of works, goods, and services I performed a compliance audit on the procurement of works, goods, and services in SEQUIP implemented by PO-RALG for the financial year 2023/24 as per the Public Procurement laws. Conclusion Based on the audit work performed, I state that, except for the matters described below, procurement of goods, works and services of SEQUIP implemented by PO RALG is generally in compliance with the requirements of the Public Procurement laws: 1. Uncompetitive Procurement: Goods and services worth TZS 2,740,992,599 were procured without soliciting the required minimum number of quotations, contrary to Regulation 164(1) of the Public Procurement Regulations, 2013, and the Guideline for Carrying Out Works under Force Account. The Lack of competition increases the risk of procuring goods and services at higher prices, potentially leading to inefficiencies and misuse of public funds. ii. Unfair Disqualification of Bidders: Certain bidders were unfairly disqualified at the preliminary evaluation stage in violation of Regulation 335(4) of the Public Procurement Regulations, 2013. Unfair disqualification compromises the integrity of the procurement process and may discourage participation from qualified bidders, limiting competition and innovation. iii. Omission of Mandatory Notifications: Notices of Intention to Award and Acceptance were not issued in several tenders, contrary to Regulation 231 (1) of the Public Procurement Regulations, 2013. Failure to issue these notices undermines transparency and accountability in the procurement process, increasing the risk of unethical practices, corruption, and potential legal disputes. iv. Unsigned Vetting of Contracts: Contracts valued at TZS 10,577,441,436 were not vetted by legal officers or the Attorney General as required by Regulations 59(1-2) and 60(1) of the Public Procurement Regulations. Without proper vetting, contracts may be deemed void or unenforceable, exposing the government to financial and legal risks and undermining contract management. v. Failure to Verify Contractors' Financial Capability: Contracts were awarded without proper verification of the contractors' financial capability and resources, Leading to project delays and incomplete works. This oversight increases the risk of project non- completion, resource wastage, and additional costs due to the need for corrective measures or engaging new contractors. Controller and Auditor General ARILGAIPO-RALG/SEQUIP/-O23/24 4 vi. Absence of Performance Security. A contractor was awarded a project worth TZS 9,902,648,516.44 without submitting the required performance security, increasing the risk of non-performance. The absence of performance security exposes the procuring entity to financial Losses and difficulties in recovering costs in case of contractor default, compromising project delivery. 1.2.2 Compliance with the Budget Act and other Budget Guidelines Subject matter: Budget formulation and execution I performed a compliance audit on budget formulation and execution of SEQUIP implemented by PO RALG for the financial year 2023/24 as per the Budget Act and other Budget Guidelines. Conclusion Based on the audit work performed, I state that, except for the matter described below, Budget formulation and execution of SEQUIP implemented by PO RALG is generally in compliance with the requirements of the Budget Act and other Budget Guidelines. Non submission carry-over request of funds to Pay Master General Regulation 21(1) and (2) of the Budget Regulations, 2015, mandates that Accounting Officers must submit a carry-over request in the form of a statement of undischarged commitments to the Paymaster General at least fifteen days before the end of the financial year. This statement should provide reasons for the underspending, a commitment to using the rolled-over funds, and an assessment of the entity's capacity to utilize the funds considering the new budget allocation. In this case, carry-over funds amounting to TZS 272,848,296,138 were retained in school bank accounts for infrastructure construction without obtaining the required prior approval from the Paymaster3 aen Charles E. Kichere Controller and Auditor General, Dodoma, United Republic of Tanzania. December 2024 LController and Auditor General ARILGA/PO-RALGISEQUIP/2023/24 5 THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) 2.0 FINANCIAL STATEMENTS THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATIVE AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT(SEQUIP) THE REPORT BY THOSE CHARGED WITH GOVERNANCE AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2024 President's Office Regional Administrative and Local Government P.O. Box 1923, DODOMA. Fax: 255 (026) 2321116 E-mail ps@tamisemi.go.tz August, 2024 - TRE UNITED REPUBLIC OF TANZANIA PRESIl)ENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) STATEMENT OF PERMANENT SECRETARY 1.0 INTRODUCTION These are the financial statements for the Secondary Education Quality Improvement Project (SEQUIP) for the financial year ended 30th June 2024. The financial statements have been prepared on a going concern basis and the accounting policies have been applied consistently throughout the period. Moreover, the financial statements have been prepared in accordance with the Public Finance Act, Cap. 348 and comply with the requirements of the International Public Sector Accounting Standards (IPSAS). The project is focusing on enabling young girls to continue their secondary education despite social and economic barriers. Moreover, SEQUIP will improve the completion of quality and Learner-friendly secondary education for girls and boys, increase spaces in government secondary schools, reduce Drop-out rates for both boys and girls who are leaving before they complete their Lower secondary schooling due to different factors including adolescent pregnancy and young motherhood. SEQUIP is expected to contribute in addressing key challenges by creating a gender sensitive, Learner-friendly school environment, supporting female students to avoid getting pregnant and dropping out of secondary school, supporting girls who dropout due to various reasons including pregnancy to access recognized, quality Alternative Education Pathways (AEPs) to obtain tower secondary certification and continue with upper secondary education or post-secondary education, improving the quality of secondary school teaching and learning environments through deployment of qualified teachers in Science and Mathematics subjects and providing textbooks, increasing the number of secondary school spaces through the construction of new classrooms that meet amended in 2016 through GN; No. 333 of 2016) to procurement activities under Component 1-3. For MoEST and PO-RALG: Goods, Works, Non-Consulting Services and Consulting Services. Guidelines issued by Public Procurement Regulatory Authority (PPRA) will be used when implementing procurement activities under Component 1-3. Tanzanian National e-Procurement System (TANePS) will be used to prepare, clear, and update PPs and conduct all procurement transactions for activities under Component 1- 3 in the Project. Procurement procedure for goods, Works and services will be carried as per PAD and approved Procurement Plan threshold and method as stipulated in the Public Procurement Act, 2011 (as amended 2016) and its Regulations, 2013, GN; No. 446 of 2013 (as amended in 2016 through GN; No. 333 of 2016). 1.1 PROGRAM OBJECTIVES The Project Development Objectives (PDO) are to increase access to secondary education, provide responsive learning environments for girls and improve completion of quality secondary education for girls and boys. Achievement of these objective will be measured primarily through the PDO indicators which are Access and responsive Learning I THE.UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) environments for girls, Improved completion of secondary education, Improved quality of secondary education. SEQUIP Objectives and outputs have been set within the four key components which are: i) Empowering Girls through Secondary Education and Life Skills of which there should be sub-components namely Creating safe learning environment for students in schools and promoting Girls' Completion of Secondary Education through Quality Alternative Education Pathways; ii) Digitally-Enabled Effective Teaching and Learning with Sub-components for Developing effective teaching and learning resources and Adoption of digitally- enabled teaching of Mathematics and Science; iii)Reducing Barriers to Girls' Education through Facilitating Access to Secondary Schools; and iv) Project Coordination, Monitoring and Evaluation 1.2 PROGRAM IMPLEMENTATION ARRANGEMENTS AND OVERSIGHT The SEQUIP Program is implemented by the Ministry of Education (MoeST) and The President Office, Regional Administration and Local Government (PORALG) for the target of increasing access to secondary education, provide responsive Learning environments for girls and improve completion of quality secondary education for girls and boys. Achievement of these target will be measured primarily through the PDO indicators which are Access and responsive learning environments for girls, Improved completion of secondary education, Improved quality of secondary education. SEQUIP is jointly implemented by the Ministry of Science and Technology (MoEST) and the President's Office - Regional and Local Government (PO-RALG), based on the well- functioning structure in place under the ongoing EPforR. MoEST will be responsible for overall implementation, setting of standards and strategies. PO-RALG, through the districts, will be responsible for day-to-day implementation of school-level activities. Overall strategic oversight of SEQUIP will be under the responsibility of the Senior Management Team (SMT) as follows: The Permanent Secretaries of PO-RALG and MoEST, (Co-chairs) 1. Ministry of Finance and Planning - (member) 2. President's Office, Public Service Management (member). 3. Institute for Adult Education (member) The SMT may include other government entities as required for Project implementation/coordination, such as representatives from: a. The Ministry of Water and Irrigation/Rural Water Supply Agency (RWASA) for school WASH; b. The Rural Energy Agency (REA)/Tanzania Electric Supply Company (TANESCO) for electrification of schools; c. The Ministry of Works, Transport and Communications (MoWTC) for internet connectivity; 2 *EU4ITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) d. The National Environment Management Council (NEMC), the Environmental Impact Assessment Authority which will provide the environmental licenses for the Project; e. The Ministry of Land, Housing and Human Settlements among others; and f. The OSHA under the Minister of Labour, Youth, Employment and Disability for occupational health and safety compliance. Roles of the Steering Committee: - i) Approval of the Program Operational Manual including restructuring of DLIs; ii) Approval of the Program's annual budget and work plans; iii) Approval of the Project activities and Reports; iv) Provide guidance on the presented program implementation challenges identified by the Technical Committees; v) facilitate Monitoring and evaluation of the implemented activities; and vi) To provide guidelines to coordination teams on best way to meet project targets. The Director of Policy and Planning within MoEST serves as the primary day-to-day Programme Coordinator, with the Director for Education Administration through the secondary education section in PO-RALG as the counterpart coordinator. Both are supported by a cross-ministerial SEQUIP Coordination Team with key technical, fiduciary and environmental/social expertise. For the 2023/24, the SEQUIP Steering Committee conducted one meeting in April, 2024 to discuss on the trend of implementation of SEQUIP in relation to the improved curriculum and the trend of empowering girls over boys. Major decisions made during that meeting includes construction of seven boys' secondary schools, construction of 100 vocational secondary schools and to fast trucking the implementation of the project to meet requirements for the improved curriculum. 1.3 PROGRAM FINANCING AND ACCOUNTABILITY The Secondary Education Quality Improvement Project (SEQUIP) is a US$ 500 million IDA- funded Project. It was approved by the World Bank in March 2020 and will be implemented over 5 years from 2020/2021 to 2024/2025 and expected to be closed on 31 January 2026. The Project is an Investment Project Financing (IPF) with Disbursement Linked Indicators (DLIs)- a hybrid between a traditional investment project and a performance-based financing instrument. SEQUIP project is implemented amongst two key Ministries of Education, Science and Technology (MoEST) and the President's Office, Regional Administration and Local Government. Activities for each ministry are MoEST will be responsible for overall implementation, setting of standards and strategies and PO-RALG, through the districts, will be responsible for day-to-day implementation of schooL-level activities. 1.4 PROGRAM IMPLEMENTATION DURING THE FINANCIAL YEAR ENDED 30th JUNE,2024 The Program is implemented based on Pay for Results (PforR) instrument, and the President's Office Regional Administration Et Local Government (PO-RALG) is one of the 3 THE. UNITED REPUBLIC OF TANZANIA PRESIbENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) program implementers. Funds are disbursed by the World Bank into the D-FUND BOT Account and the PORALG-SEQUIP account managed by the PO-RALG up achievement of a set of eight (12) Disbursement Linked Indicators (DLIs) grouped under 24 Key Results. Detailed implementation of the Program through PORALG-SEQUIP account, is presented in separate financial statements prepared at PO-RALG Head quarter and councils 1.4.1 Independent Verification and Results Achieved Ministry of Education, Science and Technology together with Presidents Office, Regional Administration and Local Governments have hired Tanzania Institute of Monitoring and Evaluation (TIME) as the independent verification entity to verify results of the activities implemented by the project. This part present overall results achieved and detailed presentation of the activities implemented by the project for both MoEST and PO-RALG. According to the achievements indicated in the Annual Verification Reports in September, 2020 by Internal Auditor General (lAG) and June, 2023 and January, 2024 Tanzania Institute of Monitoring and Evaluation (TIME); the Government of Tanzania had achieved funds as a result of implementation of DLIs and analysed in the table below; - DLRs description SDR ACHIEVED DLR 1.1 1. Costed plan for AEP Expansion Developed, 7,284,000 2. Said plan is approved by MOEST and, 3. Following developed: - relevant guidelines, and updated curriculum and training modules for implementation of approved plan. DLR 1.2 percentage point increase in female secondary 10,926,000 school dropouts completing AEP Form 4 (Stage 2) relative to Baseline DLR 2.1 percentage point increase in AEP females 946,920 enrolling in Form 5 and other postSecondary Education relative to Baseline DLR 3.1 1. Developed circular on the 14,568,000 SSP/approach and MoEST approves and issues circular; (2) Develop relevant guidelines, training materials and monitoring tools for implementation of SSP approach 4 THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) DLRs description SDR ACHIEVED DLR 3.2: 2. 700 additional government 10,914,845 secondary schools implementing safe school program (SSP) to support girls relative to Baseline DLR 4.1 Costed implementation plan to improve girls' 21,852,000 education outcomes is developed :J_ __ I DLR 4.2 10,000 additional girls enrotled in Form 5 relative 16,510,400 to Baseline DLR 5.2 System to track secondary school dropouts is 2,185,200 functioning DLR 6.1 (1) Four modules for mathematics and science in 4,370,400 service teacher training developed and approved by MoEST, and (2) Technical and costed plan for mode of delivery of said modules developed and approved by MoEST DLR 6.2: 20,000 Government Secondary School teachers 11,024,636 successfulty complete at least one (1) professional development module DLR 7.2 25% of Government Secondary Schools with 13,839,600 mathematics and science teachers deployed in line with standards set in said Strategy DLR 8.2: Number of LGA with 25% of government schools 10,926,000 achieving MMSTL standards DLR 9.2 350 Government Secondary Schools successfully 2,549,400 implement ICT program relative to Baseline DLR 11.1 1. Carry out of assessment of existing 29,136,000 infrastructure and of projected infrastructure needs, and (2) Costed LGA plans based on such projected needs and aligned with school construction strategy approved by MoEST, (3) Issuing of school design and construction standards approved by MoEST aligned with the ESF and the instruments prepared DLR 11.2 Number of LGA wherein 25% of government 10,926,012 schools achieve Minimum Infrastructure Standards and complies with School Construction Standards DLR 10.2 SampLe-based Form 2 national learning evaluation 2,913,600 conducted and findings and technical report on methodology published 5 . THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) DLRs description SDR ACHIEVED DLR 3.4: Issue and disseminated a circular and continuation 3,642,000 guideline to permit schoot dropouts and children who have their studies interrupted (e.g., pregnant girls) to return to government schools DLR 5.1: Information system to track secondary school 5,098,800 drop-outs developed and approved by MoEST DLR 7.1 National Secondary School Teacher Deployment 8,194,500 Strategy approved by MoEST, including agreed formula for deployment of new teachers DLR 9.1 Development and approval of an ICT strategy, 2,185,200 concept design, and costing DLR 10.1 Establishment of guidelines and instruments for 5,098,800 carrying out of Form 2 national learning evaluation DLR 12.1 Biannual release of funds at total level per agreed 10,926,000 Programme budget framework DLR 12.2 Biannual release of funds at total level per agreed 14,568,000 Program Budget Framework DLR 12.3 Biannual release of funds at total level per agreed 14,568,000 Program Budget Framework 1.4.2 During the financial year ended 30 June 2024, the PO-RALG managed to implement the following activities: - 1. Enhance community awareness on improving safety of their children at home and schools for improved learning environment; 2. Make Follow up and mentorship to RS and LGA on the implementation of awareness creation on GBV initiatives to the communities; 3. To conduct quarterly follow up and support meeting with teachers, Head teachers, Dos Ward Education Officers and School committee members, and Local leaders to get feedback on the implementation of SSP; 4. To facilitate PO-RALG to select and allocate Alternative Education Pathway Females in Form V and other post-secondary education; 5. Completion of construction of National secondary schools in 16 regions; 6 TEIEUNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) 6. Facilitate supportive supervision of the information systems to track drop-out and support transfer to and from AEP and advocacy on boys' education; 7. Employment of government Secondary school science and Mathematics teachers; 8. Procure computers and their accessories for 1000 secondary schools; 9. Procurement of laboratory equipment and chemicals for 300 new ward secondary schools; 10. Construction of 300 new secondary schools in LGAs; 11. Completion of construction of 225 ward Secondary schools in 184 LGAs and 10 National secondary schools in ten regions; 12. Construction of 600 classrooms; 13. Construction and Completion of 500 dormitories in government secondary schools; 14. Construction of 2500 pit latrine; 15. Construction of New Vocational Secondary Schools; 16. Provide training to 45 MoEST, PO-RALG management team and PCU on GBV based on SEQUIP Programme; 17. To orient 70 NPA-VAWC Regional and District Coordination of on SEQUIP component in order to mainstream GRM, ESMF, REP and SEP on their Action Plan at Regional and Council level; 18. Create awareness raising to 70 Regional and Councils Teachers on GBV/VAC reporting mechanisms that are aligned with the Government of Tanzania guidelines on safe school programs as well as Environmental and Social Framework (ESF); 19. Conduct Monitoring and Evaluation 184 LGA's on the implementation of SSP, use of developed AEP system, Alternative Education Pathways centres enrolling female students, construction of secondary school infrastructures and ESMF activities 20. Facilitate Publicity of SEQUIP activities by June 2024; 21. Support administrative activities related to education as wet as programme activities; 22. Facilitate Capacity building to 300 procurement and accountants/staff; 23. Facilitate Capacity and visit to 60 PO - RALG staff on implementation of the project; 7 THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) 24. Facilitate External and internal Audit Exercise on Project Implementation at PO RALG; 1.5 SCOPE OF THE FINANCIAL STATEMENTS As per the Financing Agreement and Grant Agreement, the PO-RALG is obliged to prepare one set of financial statement for the Secondary Education Quality Improvement Project and submit one reports for the program activities implemented at the PO-RALG Head quarter and Local Government Authorities for the 2023/24 financial year. During the year, PO-RALG has received a total of TZS 465,487,211,483.76 from the World Bank and spent a totaL of TZS 311,354,516,883.73 PO RALG closed with a balance of TZ5 237,076,999,075.04 which include a Gain of TZS 8,765,231,894.12 on Foreign Currency Translation of cash balance remained in the Program USD Bank Account at 30 June 2024. The balance has been carried over to be spent in financial year 2024/2025. has been carried over to be spent in financial year 2024/2025. 1.5.1 Audit arrangements The project will be audited once a year by Controller and Auditor General (CAG) and regularly by Internal Auditors for the purpose of providing wide coverage assurance over the effectiveness of Project internal controls, regular reconciliation of financial data from different sources and review of compliance with policies and procedures. Audits conducted by the CAG will be either directly or through private auditors contracted as agents. 1.5.2 Supervision arrangements Financial Management performance status of the Project will continue to be monitored over the life of the Project through supervision review missions which will be conducted at least twice every year based on the current risk assessment of the Project. In addition, desk reviews will be conducted by review of IFRs and annual audit reports. 1.6 WAY FORWARD During three years of Project implementation, PO RALG has been able to achieve in full the results for eight (8) DLI. PO RALG is closely following up the completion of the planned activities as per project action plan up to 2026. The Ministry also continues to oversee the implementation of the overall Program to ensure the planned results are achieved timely and efficiently. Partially implemented/unimplemented activities will be re-budgted in the 2024/25 plan at budget, to ensure the activities are implemented as per program Financing Agreement PERMANENT SECRETARY DATE... .... . . 2 8 Tri UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) 2.0 STATEMENT OF MANAGEMENT RESPONSIBILITY ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 The Management is pleased to present the 1sL issue of the SEQUIP(T) project Annual Report for the Financial year 2023/24. The Report provides the project operational performance for the year ended 30 June 2024. These Financial Statements have been prepared by the Management for SEQUIP Project in accordance with the provisions of Section 25(4) of the Publ.ic Finance Act No 6 of 2001 (revised 2004). 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 Standards (IPSAS) under Accrual basis of accounting. The management of SEQIP is responsible for establishing and maintaining a system of effective Internal ControL designed 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 SEQUIP Project. To the best of my knowledge, the systems of Internal Control has operated adequately throughout the reporting period and that the Accounts and underlying records provide a reasonable basis for the preparation of the Financial Statements for the year ended 30th June 2024. I accept responsibility for the integrity of the financial statement, the information it contains, and its compliance with the Public Finance Act No 6 2001 (Revised 2004) and the instructions issued by the Treasury in respect of the year under review. Adolf H. Ndunguru DATE PERMANENT SECRETARY 9 TRE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) 3.0 STATEMENT OF DECLARATION BY THE HEAD OF FINANCE AND ACCOUNTS FOR THE PERIOD ENDED 30 JUNE 2024 The National Board of Accountants and Auditors (NBAA) according to the power conferred under the Auditors and Accountants (Registration) Act. No. 33 of 1972, as amended by Act No. 2 of 1995, requires financial statements to be accompanied with a declaration issued by the Head of Finance/Accounting responsible for the preparation of financial statements of the entity concerned. It is the duty of a Professional Accountant to assist the Management to discharge the responsibility of preparing financiaL statements of an entity showing true and fair view of the entity position and performance in accordance with applicable International Accounting Standards and statutory financial reporting requirements. Full legal responsibility for the preparation of financial statements rests with the Management Responsibility statement on an earlier page. I ACPA Agnes M. Balama being the acting as Head of Finance and Accounting of The President's Office, Regional Administration and Local Government hereby acknowledge my responsibility of ensuring that financial statements for the year ended 30 June 2024 have been prepared in compliance with applicable accounting standards and statutory requirements. I thus confirm that the financial statements give a true and fair view position of The President's Office, Regional Administration Local Government as on that date and that they have been prepared based on properLy maintained financial records. Signed by: .... ...:.....-...----..-.-. Position:Ag Chief Accountant Membership No. NBAA/ACPA/5605 Date: 31 December 2024. 10 THIANITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) 4.0 COMMENTARY TO THE FINANCIAL STATEMENTS These are set of documents that show organisation financial status at a specific period of time. Thes( Financial documents comprises Statement of Financial Performance, statement of Financial Position Statement of Cash flow and Changes in Net Assets. 4.1 STATEMENT OF FINANCIAL POSITION a) Cash and cash equivalents Cash and cash equivalent comprise cash at Bank. The balances as at 30tJune, 2024 was TZS 237,076,999,075.03 as compared with TZS 82,944,304,475 of 30 June 2023. The Increase was due to Purchases of ICT and Laboratory Equipment which its procurement process was not completed by the year end. (Refer Note 13) b) Property, plant and equipment During the financial year 2023/24 assets was TZS 705,567,109.04 as compared with TZS 877,734,112 of financial year 2022/23. The decrease was caused by accumulated depreciation. (Refer Note 17) c) Deferred Income Deferred revenue in financial year 2023/24 were TZS 237,076,999,075.03 while in financial year 2022/23 deferred revenue was TZS 82,944,304,475. The difference was due to more fund received in financial year 2023/24 compared to financial year 2022/23. (Refer Note 18) d) Net assets For the financial year 2023/24 was TZS 705,567,064.60 as compared of TZS 877,734,112 for financial year 2022/23. This was caused by Purchases of more Assets (Motor Vehicles, TVs, Office Equipment, Laptop Computers and Printer and scanners) in Financial Year 2022/23. (Refer Note 16) e) Accumulated surplus or deficit The amount of accumulated surplus for the financial year 2023/24 was TZS 705,567,064.60 as compared of TZS 877,734,112 for Financial Year 2022/23. 4.2 STATEMENT OF FINANCIAL PERFORMANCE a) Amortized revenue 11 THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) An amortized revenue in financial year 2023/24 was TZS. 302,589,284,944.61 white in financial Year 2022/23 was TZS 218,277,991,015 more budget was allocated in financial year 2023/24 compared to financial year 2022/23. (Refer Note 9) b) Use of Goods and Services/Supplies and Consumables The amount of use of goods/suppties and consumables was TZS. 7,379,891,304.10 in financial year 2023/24 as compared to T7S 5,637,200,000, which was reported in financial year 2022/23, the difference is due to more budget allocation in financial year 2023/24 compared to financial year 2022123. (Refer Note 10) c) Maintenance and repair The amount spent for maintenance and repair in financial year 2022/23 was TZS 18,193,774.63 but in Financial Year 2022/23 was 1n 3,567,375 the increase is due to Motor Vehicles purchased in financial year 2022/23. (Refer Note 11) d) Transfer and Subsidies Transfer and Subsidies was TZS 302,707,912,885 in financial year 2023/24, while in financial Year 2022/23 transfer and subsides was TZS 210,830,376,127. The difference is due to more budget allocation on construction of new Schools in financial year 2023/24. (Refer Note 12). e) Audit Reimbursable Audit reimbursable was TZS 1,194,073,000 in financial year 2023/24, while in financial year 2022/23 was TZS 512,608,000 the difference is due to more budget aLlocated in financial year 2023/24 compared to financial year 2022/23. (Refer Note 14) f) Consultancy Fee There was no Consultancy Fee in Financial Year 2023/24, while in financial year 2022/23 was TZS 469,655,340, This is because consultation work was already done in year 2022/23 for the implementation of activities done in year 2023/24. (Refer Note 15). e) Depreciation The amount of depreciation charged in 2023/24 was TZ5 210,592,922.40 But in financial year 2022/23 the depreciation charged was 104,208,415 the increase of depreciation caused purchases of assets. (Refer Note 17) g) Wages, Salaries and Employee Benefit The amount of TZS 16,020,000 expended in Wages, Salaries and Employee Benefit in financial year 2023/24 as compared to TZS 4,000,000 reported in financial year 2022/23 the increase is caused by more budget allocation in financial year 2023/24 compared to financial year 2022/23. (Refer Note 20) h) Gain on exchange Rate 12 1 -F NZANIA PREDNT SO FUEICORGFONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) Gain on exchange rate in financial year 2023/24 was TZS. 8,765,231,894.12 white in financial year 2022/23 was 154,692,354, the increase is caused by more budget allocation in financial year 2023/24 compared to financial year 2022/23 . (Refer Note 20) 4.3 STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS RECEIVED Statement of comparison of budget and actual amount presents the difference between budget amounts and the actual amounts which are prepared on cash basis. a) Fund received During the year 2023/24 the final budget was TS 440,240,463,445 and Actual amount received is T7S 465,457,211,483.76 of the Total Budget. This enable the project budget impLementation done by 106%. b) Supplies and Consumables The amount budgeted for Supplies and ConsumabLes in financial year 2023/24 was TS 15,798,463,445 white actual amount spent was TZS 7,379,891,304 representing 47% budgeted amount. c) Wages, Salaries and Employee Benefit The amount budgeted for Supplies and Consumables in financial year 2023/24 was TZS 17,000,000 while actual amount spent was TZS 16,020,000 representing 94% budgeted amount. c) Maintenance and repair The amount budgeted for maintenance and repair in financial year 2023/24 was TZS 50,000,000 while actual amount spent was TZS 18,193,774.63 representing 36% budgeted amount. d) Transfer and Subsidies The amount budgeted for Transfer and Subsidies was TZ 399,930,000,000 in financial year 2023/24, whiLe actual amount transferred was TZS 302,707,912,885 representing 76% budgeted amount. e) Audit Reimbursable The amount budgeted for Audit reimbursable was TZS 617,000,000 in Financial Year 2023/24. While actual amount was 15 1,194,073,000 which exceed 194 % of budgeted amount. f) Purchase of PPE The amount budgeted for purchases of PPE was TZS 23,828,000 in Financial Year 2023/24. While actual amount was TZS 38,425,920 which exceed 194 % of budget. 13 THE, UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) 4.4 AUDITORS The ControlLer and Auditor - General (cag) is the statutory auditor for the project pursuant to the provisions of Article 143 of the Constitution of the United Republic of Tanzania of 1977 (revised 2005), Section 9 - 12 of the Public Audit Act, 2008, and Public Finance Act No. 6 of 2001 (revised 2004) ,7 ACPA A.M Balama E.Hinju Ag: Chief ACcourtant Ag:Director of EductioniAdministration Date: 2.. 1. .2P.4- Date..3.\.'LL...2 14 THE UNITEb REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) STATEMENT OF FINANCIAL POSITION AS AT 30TH JUNE, 2024 Restated 2023/2024 2022/2023 Notes TZS TZS ASSETS Current Assets Cash and cash equivalent 13 237,076,999,075.03 82,944,304,475.00 237,076,999,075.03 82,944,304,475.00 Non-current assets Property, Pant and Equipment 16 705,567,109.40 877,734,112.00 Total Current Assets 705,567,109.40 8 7 7,73 4 , 1 1 2 . 0 0 Total Assets 705,567,109.40 877,734,112.00 LIABILITIES Current liabilities Payables Deferred Income 18 237,076,999,075.03 82,944,304,475 0 237,076 999,075.03 82,944,304,475.00 Non-Current liabilities Total Liabilities 237,076,999,075.03 82,944,304,4750 Net assets 705,567,109.40 877.734,112.00 NET ASSETS Accumulated Surplus 705,567,06440 877,734,11.00 Total net assets 705,567,064.40 8 7 7 , 7 3 4 , 1 1 2. 0 ACPA. Agnes M.Balama Ernest Hinju Chief Accoqntarqt Director f lduction Administration Date..3 il -Date:. 15 THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) STATEMENT OF FINANCIAL PERFOMANCE FOR THE YEAR ENDED 30TH JUNE, 2024 Restated Notes 2023/2024 2022/2023 TZS TZS Revenue Grants Amortised Revenue 9 302,589,284,944.61 218,277,991,015.00 Gain on Exchange rate 20 8,765,231,894.12 154,692,354.00 Total Revenue 311,354,516,838.73 218,432,683,369.00 Expenses Use of Goods and Services/Supplies and Consumables 10 7,379,891,304.10 5,637,200,000 Wages,Saaries and Employee 4,000,000.00 Benefit 19 16,020,000.00 Maintenance and repair 11 18,193,774.63 3,567,375 Transfer and Subsidies 12 302,707,912,885.00 210,830,376,127 ConsuLtancy Fee 15 469,655,340 Audit Reimbursables 15 1,194,073,000.00 512,608,000 Depreciation 17 210,592,922.40 104,208,415 Total Expenses 311,526,683,886.13 217,561,615,258.00 Surplus/Deficient (172,167,047.40) 871,068,112.00 ACPA. Agnes Balama Ernest Hinju Ag:Chief Account nt Ag.Directo of Ed ation Administration Date: ..........Da: 4w q ............ 16 THE UNITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) STATEMENT OF CHANGE IN NET ASSETS FOR THE YEAR ENDED 30T" JUNE, 2024 Accumulated Surplus Total net assets Balance at 01 July, 877,734,112.00 877,734,112.00 2023 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Prior year adjustments Restated opening balance Surplus for the Year -172,167,047 -172,167,047 Deficit during the year Balance at 30 June 2024 705,567,064.00 705E567,064.00 lance at 01 July, 6,666,000.00 6,666,000.00 Prior year adjustments Restated Opening Balance Surplus for the Year 871,068,112.00 871,068,112.00 Balance at 30 June 2023 877,734,112.00 877,734,112.00 ACPA A.M Balama E.Hinju Ag.Chief A cco ntant of Equcation Date: Date. 17 THE UIITED REPUBLIC OF TANZANIA PRESIDENT'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) CASH FLOW STATEMENT FOR THE YEAR ENDED 30TH JUNE, 2024 2023/2024 2022/2023 TZS TZS CASH FLOWS FROM OPERATING ACTIVITIES Receipts Advance Received from WB 456,721,979,589.64 294,917,516,460 Amount collected from receivables 181,780,000 Gain on exchange rate 8,765,231,894.12 1 5 4 ,6 9 2 ,3 5 4 Total Receipts 465,487,211,483.76 295,253,988,814.00 Payments Use of Goods and Services 7,379,891,304.10 5,637,200,000 Wages, Salaries and Employee Benefit 16,020,000.00 4,000,000.00 Repair and Maintenance 18,193,774.63 3,567,375 Transfer and Subsidies 302,707,912,885.00 210,830,376,127 Audit Reimbursable 1,194,073,000.00 512,608,000 Consultancy Fee 469,655,340 Total payments 31,316,090,963.73 217,457,406,842.00 Net cash flows from operating activities 154,171,120,520.03 77,796,581 2 .0- CASH FLOWS FROM INVESTING ACTIVITIES Purchase of Property, Plant and Equipment 38,425,920.00 9 7 5 , 2 7 6 , 5 2 7 .0 Net Cash flows from investing 38425,920.00 975,276,5270 activities 975,276,527.0_ CASH FLOWS FROM FINANCING ACTIVITIES Net increase /(decrease) in cash and cash equivalents 154,132,694,600.03 76,821,305,445 Cash and cash equivalent at the beginning of the period 82944,304,475.00 6,122,999,030 Cash and cash equivalent at the end of the period 237,076,999,075.03 8 29 4 4 ,3 0 4 ,4 7 5 less: Exchange loss Exchange Rate Adjustments 18 THEANITED REPUBLIC. OF TANZANIA E S FI REGONAL ADMINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (SEQUIP) Cash and cash equivalent at the end of the period adjusted 237,076,999,015.03 82,944,304,475.00 ................ . ....... %.............. ..-...-....-........*... E .inju .............. ACPA. Agnes M.Balama Euainju Ag:Chief Acco ntant Ag:Director of duc Ad inistration Date:....- - ..*........ . .. .Date:...............--........-. 19 PREIDNTS OFIC REONAL ADINISTRATION AND LOCAL GOVERNMENT SECONDARY EDUCATION QUALITY IMPROVEMENT PROGRAM (5EQUIP) RECONCILIATION OF NET CASH FLOWS FROM OPERATING ACTIVITIES TO SURPLUS/(DEFICT) FOR THE PERIOD ENDED 30th JUNE, 2024 2024 2023 TZS TZ5 SurpLus/ Deficit for the Period ~7,6,4.08108120 Add/ (Less) Change in Working Capital Depreciation of PPE for the year 210,592,922.40 104,208,415 Increase / Decrease ifl Deferred 154,821,30560445 Income 7,2,0,4 Net Cash Flow from Operating 15,7,2,2.3 77,796,581,972.0C Activities ACPA A.M Balama A.D eorofEdnjio Ag: Chief Accpuntant AgDeo o\Euatio Date..3 ...1 -Q?? 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