THE UNITED REPUBLIC OF TANZANIA NATIONAL AUDIT OFFICE REPORT OF THE CONTROLLER AND AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM FOR THE FINANCIAL YEAR ENDED 3OTHJUNE, 2018 fr.i Controller and Auditor Generat, National Audit Office, 16 Sarnora Machet Avenue, P.O. Box 9080, 11101 Dar es Salaam, Tanzania. Tel: 255 (022) 2115157/8, Fax: 255 (022) 2117527 E-mail: ocagonaogo.jz Website: wwv~nao.go,tz DECEMBER 2018 AR/SPRHC4RP/VT52 2017/2018 TABLE OF CONTENTS Abbreviations..................................................................................... iii 1.0 GENERAL INFORMATION.................................................................. 1 1.1 . M a n d a te ................................................................................... 1 1.2. Vision, M ission and Core Values.......................................................... 1 1.3. A udit O bjective s ...........................................................................2 1.4 . A ud it Sco p e ....... .................. ....................................................... 2 1.5 . A ud it M e tho d o lo gy ......................................................................... 2 2.0 INDEPENDENT REPORT OF THE CONTROLLER AND AUDITOR GENERAL......... 3 ii National Audit Office AR/ SPRHC4RP/VT52/2017/2018 Abbreviations CAG Controller and Auditor General IPSAS International Public Sector Accounting Standards ISSAIs International Standards of Supreme Audit Institutions PAA Public Audit Act No.11 of 2008 PAR Public Audit Regulation, 2009 PFA Public Finance Regulations, 2009 PPA Public Procurement Act, 2011 PPR Public Procurement Regulations, 2013 SPHCRP Strengthen Primary Health Care for Results Program iii National Audit Office AR/ SPRHC4RP/VT52/201 7/2018 1.0 GENERAL INFORMATION 1.1. Mandate The statutory duties and responsibilities of the Controller and Auditor General are given under Article 143 of the Constitution of the URT of 1977 (revised 2005) and in Sect. 10 (1) of the Public Audit Act No.11 of 2008. 1.2. Vision, Mission and Core Values Vision To be a highly regarded Institution that excels in Public Sector Auditing. Mission To provide high quality audit services that improves public sector performance, accountability and transparency in the management of public resources. Core Values In providing quality services, NAO is guided by the following Core Values: / Objectivity: We are an impartial public institution, offering audit services to our clients in unbiased manner. / Excellence: We are professionals providing high quality audit services based on standards and best practices. V Integrity: We observe and maintain high standards of ethical behaviour, rule of law and a strong sense of purpose. v People focus: We value, respect and recognize interest of our stakeholders. V Innovation: We are a learning and creative public institution that promotes value added ideas within and outside the institution. / Results Oriented: We are an organization that focuses on achievement based on performance targets. V Team work Spirit: We work together as a team, interact professionally, share knowledge, ideas and experiences. We do this by:- * Contributing to better stewardship of public funds by ensuring that our clients are accountable for the resources entrusted to them; * Helping to improve the quality of public services by supporting innovation on the use of public resources; * Providing technical advice to our clients on operational gaps in their operating systems; * Systematically involve our clients in the audit process and audit cycles; and * Providing audit staff with appropriate training, adequate working tools and facilities that promote their independence. © This audit report is intended solely for the information of Ministry of Health, Community Development, Gender, Elderly and Children (SPHCRP) and the World Bank. However, upon release by the World Bank, it becomes a public record and its distribution may not be limited National Audit Office AR/ SPRHC4RP/VT52/2017/2018 1.3. Audit Objectives To obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due Lo fraud or error and are prepared in accordance with an applicable financial reporting framework; and whether laws and regulations have been complied with. 1.4. Audit Scope The audit was carried out in accordance with the International Standards of Supreme Audit Institutions (ISSAIs) and other audit procedures as were deemed appropriate under the circumstances. This covered the evaluation of the effectiveness of the financial accounting system and internal control over various activities of the Strengthening Primary Health Care for Results Program The audit was conducted on a sample basis; therefore, the findings are confined to the extent that records, documents and information requested for the purpose of the audit were made available to me. Audit findings and recommendations arising from the examination of the accounting records, appraisal of the activities as well as evaluation of the Internal Control System which requires management's attention and actions, are set out in the management letter issued separately to the Strengthening Primary Health Care for Results Program As an auditor, I am not required to specifically search for fraud and therefore, my audit cannot be relied upon to disclose all such matters. However, my audit was planned in such a way that I would have reasonable expectations of detecting material errors and misstatement in the financial statements resulting from irregularities including fraud. The responsibility for detection, prevention of irregularities and the maintenance of an effective and adequate system of internal control rests with the management of the Strengthening Primary Health Care for Results Program 1.5. Audit Methodology My audit approach included tests of the accounting records and other procedures in order to satisfy the audit objectives. My audit procedures included the following: * Planning the audit to identify and assess risks of material misstatement, whether due to fraud or error, based on an understanding of the entity and its environment, including the entity's internal controls. * Obtain sufficient appropriate audit evidence about whether material misstatements exist, through designing and implementing appropriate responses to the assessed risks. * Form an opinion on the financial statements based on conclusions drawn from the audit evidence obtained. 2 National Audit Office AR/ SPRHC4RP/VT52/2017/2018 2.0 INDEPENDENT REPORT OF THE CONTROLLER AND AUDITOR GENERAL To: Permanent Secretary, Ministry of Health, Community Development, Gender, Elderly and Children, P.O. Box 743, DODOMA. Report on the audit of financial statements for the financial year ended 30 June 2018 Unqualified Opinion I have audited the accompanying Financial Statements of Strengthening Primary Health Care for Results Program, which comprise the statement of Financial Position as at 30 June 2018 and the Statement of Financial Performance, the Statement of Changes in Net Assets/Equity the Cash Flow Statement and the Statement of Comparison of Budget and Actual amounts for the year then ended, as well as the notes to the Financial Statements, including a summary of Significant Accounting Policies. In my opinion, the accompanying financial statements present fairly in all material respects, the financial position of Strengthening Primary Health Care for Results Program as at 30 June 2018, and its financial performance and its cash flows for the year then ended in accordance with International Public Sector Accounting Standards (IPSAS) Accrual basis of accounting and in the manner required by the Public Finance Act, 2001 revised 2004. Basis for Opinion I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the financial statements section of my report. I am independent of Strengthening Primary Health Care for Results Program in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to my audit of the financial statements in Tanzania, and I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. 3 National Audit Office AR/ SPHC4RP/2017/2018 Responsibilities of Management and those charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with IPSASs, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the entity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the entity or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the entity's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. In addition, Sect. 10 (2) of the PAA No.11 of 2008 requires me to satisfy myself that, the accounts have been prepared in accordance with the appropriate accounting standards. Further, Sect. 48(3) of the Public Procurement Act No.7 of 2011 requires me to state in my annual audit report whether or not the audited entity has complied with the provisions of the Law and its Regulations. 4 National Audit Office AR/ SPHC4RP/2017/2018 Report on Other Legal and Regulatory Requirements Compliance with the Public Procurement Act, 2011 In view of my responsibility on the procurement legislation and taking into consideration the procurement transactions and processes I have reviewed as part of this audit, I state that, Strengthening Primary Health Care for Results Program procurement transactions and processes have generally complied with the requirements of the Public Procurement Act No.7 of 2011 and its underlying Regulations of 2013. Salhina M. Mkumba Ag. CONTROLLER AND AUDITOR GENERAL 31 December 2018 National Audit Office of Tanzania, P.O. Box 9080, 11101 Dar es Salaam, Tanzania. Tel: 255 (022) 2115157/8 Fax: 255 (022) 2117527 Email: ocag@nao.go.tz Copy to: The Chief Secretary, State House, P.O. Box 9120, 1 Barack Obama Road, 11400 DAR ES SALAAM. Permanent Secretary, Ministry of Finance and Planning, Treasury Square Building, 18Jakaya Kikwete Road, P. 0. Box 2802, DODOMA. World Bank Representative, 50 Mirambo Street, P.O. Box 2054, DAR ES SALAAM. 5 National Audit Office AR/ SPHC4RP/2017/2018 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM IDA CREDIT NO. 56430, TF A0261, TF A0270 AND TF A1567 REVISED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2018 Ministry of Health, Community Development, Gender, Elderly and The Children, University of Dodoma, Faculty of Social Science in Community Development, Building No. 11, P.O. Box 743, 40478 DODOMA THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM: IDA CR. 56430, TF A0261, TF A0270 & TF Ai567 FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2018 TABLE OF CONTENTS Contents Page Statement by the Permanent Secretary 1 Statement of Management Responsibility 5 Declaration of the Head of Finance / Accounting 6 Commentary on the Financial Statements 7 Statement of Financial Position 8 Statement of Financial Performance 9 Statement of Changes in Net Assets/Equity 10 Cash Flow Statement 11 Statement of Comparison of Budget and Actual Amounts 12 Notes on the Financial Statements 13 Statement of Physical Performance 25 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430, TF A0261, TF A0270 AND TF A1567 STATEMENT BY THE PERMANENT SECRETARY FOR THE YEAR ENDED 30TH JUNE, 2018 Introduction The objective of the Strengthening Primary Health Care for Results (SPHC4R) Program is to improve the quality of primary health care services nation-wide with a focus on maternal, neonatal and child health services. The program is implemented jointly by the Ministry of Health, Community Development, Gender, Elderly and the Children and President Office - Regional Administration and Local Government. The program has seven Disbursement Linked Indicators (DLls) which form the basis of disbursement of funds from the International Development Association (IDA). Financing The Program is financed by the International Development Association (IDA) and other Development Partners who channel funds through IDA. The total funding for the program is expected to be USD 300M for the period of 5 years (2015/2016 - 2019/2020) as per below breakdown: - 200M USD Credit from IDA - 40M USD Grant under the Global Financing Facility (GFF) - 40M USD Grant under the USAID Trust Fund - 20M USD Grant under the Achieving Nutrition Impact at Multi-Scale (ANIS MD) Trust Fund As per the Financing Agreement signed on 25th August, 2015 between the Government and IDA, the program provide funding for the Health Basket Fund; Results Based Financing; Capacity Building and for the Reproductive, Maternal, Neonatal, Child and Adolescent Health Program. Program Implementation and Disbursement Arrangements The program has Three USD Holding Bank Accounts at Bank of Tanzania that receive funds from the International Development Association. Health Basket Fund Holding Bank Account number 9931202681 This account receives funds from various Development Partners including the International Development Association. The Health Basket Fund has separate financial statements and audit arrangements. THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF A1567 STATEMENT BY THE PERMANENT SECRETARY - continues FOR THE YEAR ENDED 30TH JUNE, 2018 Central Support Holding Bank Account number 9931219151 This account caters for Capacity Building and for the support of Reproductive, Maternal, Neonatal, Child and Adolescent Health Program. The account is managed by Ministry of Health, Community Development, Gender, Elderly and The Children. Results Based Financing Holding Bank Account number 9931219141 This account caters for the Results Based Financing and is being managed by the Ministry of Finance and Planning as the Fund Holder. 2. Scope of the financial statements The financial statements are for the funds disbursed by IDA for the period of 1st July, 2017 to 30th June, 2018. This cover the following funds: - Funds disbursed through the Central Support Holding Bank Account for Capacity Building and for support of the Reproductive, Maternal, Neonatal, Child and Adolescent Health Program - The exchequer received from the Ministry of Finance and Planning to support the implementation of the Results Based Financing Program's activities managed centrally by the Ministry of Health, Community Development, Gender, Elderly and The Children. 3. Program implementation during the financial year 2017/2018 The budget for financial year ended 30th June, 2018 was TZS 79,274,716,301.00. The payments made up to 30th June, 2018 was TZS 56,023,230,010.18 which is equivalent to 71% of the approved budget. The following activities were implemented during the financial year ended 30th June, 2018: Technical support on DHIS2 in newly RBF enrolled regions: Technical support on DHIS2 to strengthened and to ensure accuracy and consistence of RBF data to members drawn from CHMT's and RHMT 's in newly RBF implemented regions of Kigoma, Geita and Kagera. Re-assessment of zero-star facilities: The activities were supported by the RBF program in collaboration with BRN star rating team whereby All PHC facilities were re-assessed to get the final star rating of all PHC facilities in line with the endpoint of the BRN. 2 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF A1567 STATEMENT BY THE PERMANENT SECRETARY - continues FOR THE YEAR ENDED 30TH JUNE, 2018 Provision of readiness/start-up funds: Shilling Ten million aiming at bringing facilities up to minimum standard infrastructure were provided to 504 public health facilities (regardless of star) in Geita, Kagera and Kigoma regions. The start-up funds have contributed in revamping the severely worn- out into new looking attracting facilities. Much of the changes have been in putting in place toilet facilities, incinerators, water supply, general renovation of facilities buildings and procurement of simple medical equipment e.g. sterilization kits, haemoglobin machines. Provision of internal verification support: National RBF team provided assistance on RBF internal verification to new regional RBF team of Geita, Kigoma and Kagera. Quarterly internal verification: The program conducted quarterly internal verification of RHMT and Regional IAG for eight regions (Shinyanga, Mwanza, Pwani, Tabora, Simiyu, Geita, Kagera and Kigoma) and six MSD zones (central, vertical, transport, Mwanza, Dar es Salam and Tabora). Provision of investment funds: All health facilities were provided with incentives for investment after IAG and CAG verification reports. Conducted Supportive supervision: The program provided RBF technical supportive supervision in Tabora, Simiyu, Kagera, Pwani and Geita regions. Enhanced RBF Information, Education and Communication: This was done through preparation and finalization of RBF Communication Strategy and its Implementation Plan and preparation of RBF documentaries for Shinyanga, Pwani and Tabora regions and air the material through TV programs. Conducted Mid-term review, Value for Money and Procurement Audits for the program Mid-term review for the program together with Value for Money and Procurement Audit were conducted using Local Consultants, Controller and Auditor General and Public Procurement Regulatory Authority. 3 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF A1567 STATEMENT BY THE PERMANENT SECRETARY - continues FOR THE YEAR ENDED 30TH JUNE, 2018 Accelerated availability of CEmONC services countrywide: Upgraded infrastructure through renovation or construction of operating theatre in health centres together with medical equipment for the provision of CEmONC services. Provision of Maternal screening for NCD: Staff for all regional and district hospitals and selected health centres were trained to provide cervical cancer screening and treatment. Also, equipment were procured to facilitate service provision. Conducted Capacity building: CHMTs and RHMTs were oriented on Direct Health Financing Facility, Performance- based financing approach and data use. 3. Way forward For the coming financial year 2018/19, the program plans to continue with the implementation of RBF program focusing on improving quality of health service provision at primary health care level, provision of HBF, construction and rehabilitation of health facilities coupled with procurement of medical equipment. Accounting Officer 02nd January, 2019 4 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF A1567 STATEMENT OF MANAGEMENT RESPONSIBILITY FOR THE YEAR ENDED 30TH JUNE, 2018 Section 25(4) of the Public Finance Act No 6 of 2001 requires the management to prepare financial statements for each financial year, which give a true and fair view of revenue and expenses of the reporting entity, as at the end of the financial year. It also requires management to ensure the reporting entity keeps proper accounting records, which disclose with reasonable accuracy at any time the financial position of the reporting entity. They are also responsible for safeguarding the assets of the reporting entity. The management accepts the responsibility for the annual financial statements, which have been prepared using appropriate accounting policies, supported by reasonable and prudent judgments and estimates, in conformity with the accrual basis of accounting under the International Public Sector Accounting Standard (IPSAS) and in the manner required by Section 25(4) of the Public Finance Act No 6 of 2001 as was amended in 2004. The management further accepts the responsibility for the maintenance of accounting records that may be relied upon in the preparation of financial statements as well as putting in place sound systems of internal financial control. The management is also responsible for safeguarding the assets of the reporting entity and hence, taking reasonable steps for the prevention and detection of fraud, error and other irregularities. To the best of our knowledge, the system of internal control has operated adequately, throughout the reporting period, and that, the records and underlying accounts provide a reasonable basis for the preparation of the financial statements for 2017/2018 financial year. We therefore accept the responsibility for the integrity of the financial statements, the information it contains and its compliance with the Public Finance Act No 6 of 2001, as amended in 2004 and as per instructions from the Treasury. Procurement of goods, works, consultancy, and non-consultancy services to the extent that they are reflected in these financial statements, was done in accordance with the Public Procurement Act No. 7 of 2011 as amended in 2016. Nothing has come to the attention of the management to indicate that the Ministry of Health, Community Development, Gender, Elderly and the Children will not remain a going concern, for at least the next twelve months, from the date of this statement. 02nd January, 2019 Accounting Officer Date 5 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF A1567 DECLARATION OF THE HEAD OF FINANCE/ACCOUNTING FOR THE YEAR ENDED 30TH JUNE 2018 The National Board of Accountants and Auditors (NBAA) according to the power conferred under the Auditors and Accountants (Registration) Act. No. 33 of 1972, as amended by Act No. 2 of 1995, requires financial statements to be accompanied with a declaration issued by the Head of Finance/Accounting responsible for the preparation of financial statements of the entity concerned. It is the duty of a Professional Accountant to assist the Management to discharge the responsibility of preparing financial statements of an entity showing true and fair view of the entity position and performance in accordance with applicable International Accounting Standards and statutory financial reporting requirements. Full legal responsibility for the preparation of financial statements rests with the Management as under Management Responsibility statement on an earlier page. 1. b e i ng..... being the Head of Projects of the Ministry of Health, Community Development, Gender, Elderly and the Children hereby acknowledge my responsibility of ensuring that financial statements for the year ended 30th June, 2018 have been prepared in compliance with applicable accounting standards and statutory requirements. I thus confirm that the financial statements give a true and fair view position of the Strengthening Primary Health Care for Results (SPHC4R) Program being managed by the Ministry of Health, Community Development, Gender, Elderly and Children (Vote 52) as on that date and that they have been prepared based on properly maintained financial records. Signed by: DANIEL JOHN MHANDO S ignature: ......ur: .......... ....... P o s itio n : .... .... .......... .. . ... ....... ...... NBAA Membership No.GA 2266 Date: 02nd January, 2019 6 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF A1567 COMMENTARY ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2018 1. Physical implementation During the financial year ended 30th June, 2018, the program received a total of TZS 23,738,413,828.22 as follows: - TZS 17,580,907,628.47 received from IDA through the Central Support Holding account - TZS 6,157,506,199.75 exchequer received from the Ministry of Finance and Planning (i.e. funds drawn from the Results Based Financing Holding Account and disburse to the Ministry via the exchequer system) The total payments made during the year were TZS 56,023,230,010.18 and the program closed with a balance of TZS 25,052,406,243.86 at 30th June, 2018. 2. Purchase of Property, Plant and Equipment During the year ended 30th June, 2018, the program procured Property, Plant and Equipment worth TZS 54,384,820.00 3. Outstanding liabilities at the end of the year. As at 30th June, 2018, the program had salary arrears of TZS 16,800,000.00 due to a personnel employed under the program. The liability will be paid using funds budgeted in FY 2018/2019. 4. Effect of exchange rate changes on cash and cash equivalent During the year ended 30th June, 2018, there has been an increase in cash and cash equivalent by TZS 414,381,487.56 due to translation of transactions denominated in USD into TZS values for financial statements presentation. 5. Auditors The Controller and Auditor General of the United Republic of Tanzania is the Statutory Auditor of the program pursuant to the provisions of Article 143 of the Constitution of the United Republic of Tanzania of 1977 (revised 2005), Sections 26 - 37 of the Public Finance Act No. 6 of 2001 (revised 2004), the Public Audit Act No. 11 of 2008 and the Program Financing Agreement. Accounting Officer 02nd January, 2019 7 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM: IDA CR. 56430, TF A0261, TF A0270 & TF A1567 STATEMENT OF FINANCIAL POSITION AS AT 30TH JUNE, 2018 2017/2018 201612017 Note TZS TZS ASSETS Current Assets Cash and cash equivalents 11 25,052,406,243.86 56,917,216,280.26 Receivables 12 64,704,092.00 25,871,797.00 Inventories 13 16,088,390.00 27,134,450.00 Total Current Assets 25,133,198,725.86 56,970,222,527.26 Non - Current Assets Property, Plant and Equipment 16 119,791,765.14 100,043,260.15 Total Non - Current Assets 119,791,765.14 100,043,260.15 TOTAL ASSETS 25,252,990,491.00 57,070,265,787.41 LIABILITIES Current Liabilities Payables 20 16,800,000.00 31,855,000.00 Deferred income - revenue 17 25,116,398,725.86 56,938,367,527.26 Total Current Liabilities 25,133,198,725.86 56,970,222,527.26 Non-Current Liabilities Deferred income - capital 18 119,791,765.14 100,043,260.15 Total Non-Current Liabilities 119,791,765.14 100,043,260.15 TOTAL LIABILITIES 25,252,990,490.99 57,070,265,787.41 NET ASSETS/EQUITY 0.00 Capital Contributed by: Taxpayer's funds - Accumulated surplus/ (deficit) 0.00 NET ASSETS/EQUITY 0.00 02nd January, 2019 Accounting Officer Date 8 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM: IDA CR. 56430, TF A0261, TF A0270 & TF A1567 STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 30TH JUNE, 2018 (Classification of Expense by Nature) 2017/2018 201612017 Note TZS TZS REVENUE Amortization of deferred income - revenue 17 55,923,375,630.18 8,949,844,853.22 Amortization of deferred income - capital 18 34,636,315.01 11,742,739.59 TOTAL REVENUE 55,958,011,945.20 8,961,587,592.81 EXPENSES AND TRANSFERS Wages, salaries and employee benefits 7 72,799,900.00 33,600,000.00 Grants and transfer payments 8 51,327,873,568.22 4,008,064,899.70 Supplies and consumables used 9 4,465,032,133.96 4,895,183,907.52 Routine maintanance 10 57,670,028.00 12,996,046.00 Depreciation on PPE 16 34,636,315.01 11,742,739.59 TOTAL EXPENSES AND TRANSFERS 55,958,011,945.20 8,961,587,592.81 Surplus/(deficit) for the period 02nd January, 2019 Accounting Officer Date 9 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM: IDA CR. 56430, TF A0261, TF A0270 & TF A1567 STATEMENT OF CHANGES IN NET ASSETS/EQUITY FOR THE YEAR ENDED 30TH JUNE, 2018 Note Taxpayers Accumulated Total Funds Surplus/(Deficit) Balance at 1st July, 2016 brought forward - (21,765,095.60) (21,765,095.60) Changes in accounting policy Restated balance (21,765,095.60) (21,765,095.60) Changes in net assets/equity for 2016/2017 Capital funds received - Surplus/(deficit) for the period - Balance at 30th June, 2017 carried forward - (21,765,095.60) (21,765,095.60) Balance at 1st July, 2017 brought forward - (21,765,095.60) (21,765,095.60) Change in net assets/equity for 2017/2018 Capital funds received Surplus/(deficit) for the period - written off 21,765,095.60 21,765,095.60 Balance at 30th June, 2018 carried forward 02nd January, 2019 Accounting Officer Date 10 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM: IDA CR. 56430, TF A0261, TF A0270 & TF A1567 CASH FLOW STATEMENT FOR THE YEAR ENDED 30TH JUNE, 2018 (Classification of Expense by Nature) 2017/2018 2016/2017 Note TZS TZS CASH FLOWS FROM OPERATING ACTIVITIES Actual Cash Actual Cash Receipt/Payment Receipt/Payment Receipts Receipts 6 23,744,038,486.22 42,287,106,470.48 Payments Wages, salaries and employee benefits 7 (61,599,900.00) (28,000,000.00) Grants and transfer payments 8 (51,327,873,568.22) (4,008,064,899.70) Supplies and consumables used 9 (4,451,224,693.96) (4,894,328,907.52) Routine maintanance 10 (57,670,028.00) (12,996,046.00) Outstanding staff imprests and advances to sub- 12 (45,077,000.00) (25,871,797.00) Treasuries Inventories 13 (27,134,450.00) Net cash flows from operating activities (32,199,406,703.96) 33,290,710,370.26 CASH FLOWS FROM INVESTING ACTIVITIES Purchase of property, plant and equipment 14 (79,784,820.00) (49,329,875.50) Net cash flows from investing activities (79,784,820.00) (49,329,875.50) 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 (32,279,191,523.96) 33,241,380,494.76 Cash and cash equivalents at the beginning of the period 56,917,216,280.57 23,012,089,871.90 Inter-accounts transfer Effect of exchange rate changes on cash and cash 15 414,381,487.56 663,745,913.91 equivalents - increase/(decrease) Cash and cash equivalents at the end of the period 25,052,406,244.17 56,917,216,280.57 02nd January, 2019 Accounting Officer Date 11 Ф Ф w Ф= и р в+ � U Й � Ф С �� Ср р 'г и . N U� О � С V� � G1 V р С_л 2.р .L.., ,� �д N С� д- И П% � w N.(П > N а_� � С вL.+ fC �� V р ы� и� О 'ь � t U д �,> N f0 С�� у� N чС- .и О'О _и j� �� N� ы г N И "р � N о а� � � й� � О С j, С Ф С С� N о N С ч=. О fq f0 � .� 2 h С_ ..L. N � j � � -р � .U (р а р � � N U т р р� С_ .N С ы � р-, U N N� С��� о� � С_ С р д � � U Ф Ш� р� f") � С у р V � О fU >� и ��' �у (0 и N С к�ь. N� р� lV �� С.�'С �р. И О� и ш> Н о 3 3;� � п сfбi rn�i й� т t д о о о со и о й о а о n ti о � � � � � � оо ао о о ао ri й � ° v о ш й С V LL а ш й °v а°Oо ш й омо Ф С v �р v i[! и (р М О 00 Ф Ш ~ О N .м... � � а г°\� гл 7 й � т и а �- сNч н о° сн�l т °о о° о° °.-° ~ • I ' ато т °о й й N с°� °о ° °д и а ? ы и т о т о о и о � т са и м о и � N N � О О И W N (�О n О N н ш о г' О LL а � � т м � и � � � � � ~ � N й й а � й т Г ' f.7 ш �, ¢ � °' Q °а о G J� � � � N М О О � О N О (�J = т [О О О � О т � (� О N н О О т И т О м т т о о � м м _� м м оо й го� й v � F, и v �Р о г� т о rn г� 0 м м м v � N й � г� и г� r. � м � н aU � ��Q а cI N N f� � 1� LL ш � и д О � f Z � N N О О r О N О � О 0 � птi rv °о °о � й й о ш� Ф � т т о о � м � м � д � � м м о �л о й гё Z и J v � °о � ro о rn й � j j � � г"-� � м й с� "' N Н N п ^ � � ш�а о о°а � J pI � � � гП г� т т ° � � ш ш ш г > Q с7 ао а � U � N и т ш n� � ~ ш _р U г а о г � п й и г � ш Z� � и �= п � а � = Z С Ш f6 ~ � � !�П = �, и = ш � � О ��� о гт й �й л � И с V Q м и с й ш ш � г0 U � а с ci' С � � и С w J = а Ш � _ � о � ,'� �0 и Н�� с� v а ш � N � а а � г т � �' ш т т Q о_ а ш С7 ш а v и � а � ш �; .Е = Z LL � � г р о �� к Q Ст w � тС � й.т гаi LL Q С С Ф � И С О С О и j ви+ `� � 0 2 г} � а Е Е т 10 р �° ��� ш ш v и й ° ° д F� � � 'т о � ш Ё °� г F, г� 2 4� � �_ ш и р г и й и Е � �� � с = и Ш � F- � lL и �` � .р- ` Ш и w �ш с � :�р д а � ш � 2 Q� �0 U И и � � т � rn с а � U � р У р Т 1- h О U ш � � ш ш о Q`0 �° �' 'р � � и о � � � и и и. ... � t- � � � ~ а � с7 и � а О ° ~ ¢ THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF A1567 NOTES ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2018 1. Introduction The financial statements present the results of operations of the Strengthening Primary Health Care for Results (SPHC4R) Program for the period of 1st July, 2017 to 30th June 2018. PRINCIPAL PLACE OF OPERATION BANKER MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDELRY BANK OF TANZANIA AND THE CHILDREN 2 MIRAMBO STREET University of Dodoma, P.O. BOX 2939, Facult of Social Science in Community Development, 11884 DAR ES SALAAM Building No. 11, TANZANIA. P. 0. Box 743, 40478 DODOMA. RESPONSIBILITY FOR PTOJECT ACCOUNTS PERMANENT SECRETARY. MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDELRY AND THE CHILDREN University of Dodoma, Facult of Social Science in Community Development, Building No. 11, P. 0. Box 743, 40478 DODOMA. AUDITORS CONTROLLER AND AUDITOR GENERAL THE NATIONAL AUDIT OFFICE, AUDIT HOUSE 6 SAMORA AVENUE/OHIO STREET P.O.BOX 9080 11474 DAR ES SALAAM - TANZANIA 2. Basis of preparation The program financial statements have been prepared in accordance with the Public Finance Act No. 6 of 2001 (revised 2004) and comply with the accrual basis of accounting under the International Public Sector Accounting Standards (IPSAS). Procurement of goods, works, consultancy and non-consultancy services to the extent that they are reflected in these financial statements have been done in accordance with the Public Procurement Act No. 4 of 2004 as amended in 2016 and the World Bank procurement guidelines. The financial statements are presented in Tanzanian Shillings (TZS), which is the program's functional and presentation currency. 13 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF A1567 NOTES ON THE FINANCIAL STATEMENTS - continues FOR THE YEAR ENDED 30TH JUNE, 2018 3. Authorization date The Financial Statements were authorized for issue on 02/01/ 2019 by: Accounting Officer 4. Reporting entity The financial statements are for the Strengthening Primary Health Care for Results Program (IDA Credit number 56430, Grant number TF A0261, TF A0270 and TF A1567). 5. Summary of significant accounting policies Transactions and balances: Foreign currency transactions are translated into Tanzania shillings using Bank of Tanzania exchange rates prevailing at the dates of the transactions. The effect of exchange rate changes on cash and cash equivalent (an increase/(decrease) resulting from translation of year-end monetary assets and liabilities denominated in foreign currencies are recognized in the cash flow statement. Cash and cash equivalents: Cash and cash equivalents in the statement of financial position comprise cash at banks in the program bank accounts and the balance held by the Ministry. Revenue from non-exchange transactions: Revenue from non-exchange transactions comprises of Credit and Grant amounts received from the International Development Association (IDA). It is recognized to the extent that it is probable that the economic benefits will flow to the entity and that the revenue can be measured reliably. IDA Credit and Grants IDA Credit and Grants are not recognized until there is reasonable assurance that the Program will comply with the conditions attaching to them and the Credit/Grants will be received. 14 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF A1567 NOTES ON THE FINANCIAL STATEMENTS - continues FOR THE YEAR ENDED 30TH JUNE, 2018 Summary of significant accounting policies - continues IDA Credit and Grants - continues: The amount received for purchase, construct or otherwise acquire non-current assets are recognized as deferred income in the statement of financial position and transferred to statement of financial performance on a systematic and rational basis over the useful lives of the related assets. Other Credit and Grants amounts received are recognized as income over the periods necessary to match them with the costs for which they are intended to compensate, on a systematic basis. 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 Accounting Circular No. 1, 2 and 3 of 2017/18 issued by the Ministry of Finance and Planning, the program has adopted a straight line method of depreciation which ensure systematic allocation of the cost of the assets for which the program has direct control. For the FY ended 30th June, 2018, the program adopted the following policies with regards to Property, Plant and Equipment: 1. ICT Equipment: Consist of the following: i) Desktop and Laptop computers: Desktop and Laptop computers are recognized at cost and depreciated over a useful life of 4 years using a straight line method of depreciation. ii) Printers, Scanners, Projectors and Photocopy machines: These equipment are recognized at cost and depreciated over a useful life of 7 years using a straight line method of depreciation. iii) UPS: These equipment are recognized at cost and depreciated over a useful life of 7 years using a straight line method of depreciation. 15 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF A1567 NOTES ON THE FINANCIAL STATEMENTS - continues FOR THE YEAR ENDED 30TH JUNE, 2018 Summary of significant accounting policies - continues 2. Furniture and Fixtures: Consist of office tables, chairs and cabinets. These assets are recognized at cost and depreciated over a useful life of 5 years using a straight line method of depreciation. 3. Office Equipment: Consist of a water dispenser and a microwave. These assets are recognized at cost and depreciated over a useful life of 5 years using a straight line method of depreciation. An item of property, plant and equipment is derecognized upon disposal or when no future economic benefits is expected from its use. Gain or loss arising from de-recognition of the asset is included in the statement of financial performance in the year the asset is derecognized. Impairment of non-cash generating assets: The Program assesses at each reporting date whether there is an indication that an asset may be impaired. If any such indication exists the Program makes an estimate of the asset's recoverable service amount. An asset's recoverable service amount is the higher of an asset's fair value less costs to sell and its value in use and is determined for an individual asset. Where the carrying amount of an asset exceeds its recoverable service amount, the asset is considered impaired and the impairment loss is recognized through surplus and deficit. In line with the Accounting Circular No. 1, 2 and 3 of 2017/18 issued by the Ministry of Finance and Planning, the Program has adopted the Depreciated Replacement Cost Approach in determining the asset value in use. Under the Depreciated Replacement Cost Approach, the present value of the remaining service potential of an asset is determined as the depreciated cost of the asset. The replacement cost of an asset is the cost to replace the asset's gross service potential. The cost is depreciated to reflect the asset in its used condition. As at 30th June, 2018, there were no indication that the program assets were impaired, as thus no impairment loss has been recognized. 16 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM - IDA CREDIT NO. 56430 TF A0261, TF A0270 AND TF A1567 NOTES ON THE FINANCIAL STATEMENTS - continues FOR THE YEAR ENDED 30TH JUNE, 2018 Summary of significant accounting policies - continues Related Party Transactions: Parties are considered to be related if one party has the ability to control the other party or exercise significant influence over the other party in making financial and operating decisions. They include relationship with subsidiaries, associates, joint ventures and key Management personnel. For the Strengthening Primary Health Care for Results Program, the related party include the Ministry of Health, Community Development, Gender, Elderly and the Children (MOHCDGEC); The World Bank and the MOHCDGEC's.key management such as the Permanent Secretary and the Directors. Some of the Program's transactions and arrangements are with related parties and the effect of these are reflected in the financial statements. 17 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM: IDA CR. 56430 TF A0261, TF A0270 & TF Al1567 NOTES ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2018 2017/2018 2016/2017 TZS TZS 6 Receipts Receipts from IDA (Note 20) 17,580,907,628.47 33,028,781,470.48 Exchequer received (Note 20) 6,157,506,199.75 9,258,325,000.00 Other receipts - recovery from last year imprests/advances (RCHS) 5,624,658.00 Total 23,744,038,486.22 42,287,106,470.48 7 Wages, salaries and employee benefits Payments made through exchequer Salaries Payments made through Family Planning (RCHS) Salaries 72,799,900.00 33,600,000.00 Total 72,799,900.00 33,600,000.00 8 Grants and transfer payments Payments made through exchequer Transfers to Health Facilities (Readines Grants) - 2,370,000,000.00 Transfers to Health Facilities (RBF Incentives) - 1,390,447,231.70 Transfers to Medical Stores Department (MSD) - RBF Incentives 341,555,766.00 Transfer to MSD - For Procurement of Medical Equipment 8,554,449,962.22 Transfer to Regions/Councils - For Rehabilitation/Construction 40,000,000,000.00 Transfers to Regions for RBF Verification -. 247,617,668.00 Transfer to National Health Insurance Fund - For Verification 80,423,800.00 BeMONC and CeMONC (Family Planning) 48,976,429,528.22 4,008,064,899.70 Grants and transfer payments Transfers made through Family Planning (RCHS) Transfers to PO - RALG 200,000,000.00 Transfer to MSD - For Procurement of Medical Equipment 2,137,673,947.00 2,337,673,947.00 Sub - Total 51,314,103,475.22 4,008,064,899.70 Previous years' transfers made during the current year 13,770,093.00 Total 51,327,873,568.22 4,008,064,899.70 18 О N О � О О О О (О О О О N N О И О V о S О О О Ш 01 О S О И И О (О t� N О (О О t� � И N М [Г О � � � h 1� N т to N (о О N И т д О О О и т м � т А т N А � r О т т ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' И � о т и м и rn v м w о м м N Г и � v т й и о �i т и о т � F о и г� а и й с� м и м о ш и и � й т г� м сс й_ й v ш о м; oi й й и м Г м м т а Г Г м а й � т м Г � а v О N О д О О О О О т рΡ О О N N у О И О � О О О О О т О О О Ш t0 9_лИ О О м N О а О 1� � И О � � � � А Г- � Ё Е U о ш й � � ш � м � `� °о_ r� о v v о � К о т й v м и о А с� о F- n Н ш й с й_ cv oi м r v и о w rn и г т о Е�'с м � а N й .- а й й ш� о м �� д `� м м о LL а � а 2 ~ U г°� ш b о О ' О О ' О О О т О О О О О О � F и � ы О О О О О О О м о О О О N О О Й О О Й 7 О о О О т О т О О V О д � Z U и у О N r соо О о Ш О О О Й О д Ф т � О О О М т � О '7 � Ф ¢ а Е t т ш ао ш о гi м и й vi г�i т гi � о д и и и о с� ro и м й v и и с� т Г и � � о м й ао � � N с ш '� r со й т пi и v_ и r r т й а N т ° Ш � ~ д L � о N N о т т n И N м т N N м � М V о0 о� л т - v � ы Г w Г й � � К о а L г� v Г Г v ш � с� о F и г � ш � � а о и о а ` � ш � и у � U Z о И С а �= Ш И 7 � N Q _ J Ш Ш д С 11 1aJ Z и� F о Ё и и к 9 � f = -' rn и а�> � Н й � ц т ш о а ц О U а а г°о о �-' ы о� U х i � и v=�= 0 U � Е'д - с yL° ш д а Ё J�� ¢ ш v и о о 10 и 4 и ы и °i А о т � а ? о с л ❑ � = с и С а oi ш т т❑ а¢ с9 LL ш '° и у ш й' ш ш и й . о и rn t у >, � ш=? ш z и т ш ш r ш ш = 'с Е °� �'с � и t � = V о и ш о � а Ш V'� ¢ а J ❑ ❑ о. .w.. � 01 О Ш N С с С С � 10 i0 U ы U С � О О ~ ш О~ О ш � о `ш ы' � � � о f0 `ш � а � •с а о L ш ш й т д � � `ш °� � о г� г и х и с� а а � ¢ ¢ с� й � о й F- а ¢ U о � � 5 т с� и а а о и � � и ш ш � z � f й г � rn THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM: IDA CR. 56430 TF A0261, TF A0270 & TF A1567 NOTES ON THE FINANCIAL STATEMENTS - continues FOR THE YEAR ENDED 30TH JUNE, 2018 2017/2018 2016/2017 TZS TZS 10 Routine maintenance Payments made through exchequer Vehicle Maintanance 30,397,700.00 7,819,582.00 Sub - Total 30,397,700.00 7,819,582.00 Payments made through Family Planning (RCHS) Vehicle Maintanance 27,272,328.00 5,176,464.00 Sub - Total 27,272,328.00 5,176,464.00 Tota 1 57,670,028.00 12,996,046.00 11 Cash and cash equivalents Bank Balance in project USD Account (BOT) 22,541,819,795.57 51,771,292,039.54 Balance with the Ministry (Deposit Account) 1,500,733,954.37 1,401,901,859.40 Balance with the Ministry - IFMS/EPICOR 48,408,340.00 30,958,340.00 Balance with Family Planning (RCHS) 961,444,153.92 3,713,064,041.32 Total 25,052,406,243.86 56,917,216,280.26 12 Receivables Payments made through exchequer Outstanding imprests and advances to sub-Treasuries 45,077,000.00 23,243,472.00 Sub - Total 45,077,000.00 23,243,472.00 Payments made through Family Planning (RCHS) Outstanding imprests and advances to sub-Treasuries 2,628,325.00 Sub - Total 2,628,325.00 45,077,000.00 25,871,797.00 Balance brought forward from last year 19,627,092.00 Total 64,704,092.00 25,871,797.00 13 Inventories Stock of fuel with Government Procurement Services 16,088,390.00 27,134,450.00 Agency (GPSA) 16,088,390.00 27,134,450.00 20 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM: IDA CR. 56430 TF A0261, TF A0270 & TF A1567 NOTES ON THE FINANCIAL STATEMENTS - continues FOR THE YEAR ENDED 30TH JUNE, 2018 2017/2018 2016/2017 TZS TZS 14 Property Plant and Equipment Purchased during the year through exchequer Buildings Plant and Machinery Motor Vehicles IT Equipment 50,610,000.00 60,305,000.00 Furnitures and Fixtures 950,000.00 Office Equipment 930,000.00 Sub - Total 50,610,000.00 62,185,000.00 Payments made through Family Planning (RCHS) IT Equipment 3,774,820.00 12,544,875.50 Sub - Total 3,774,820.00 12,544,875.50 Total 54,384,820.00 74,729,875.50 15 Effect of exchange rate changes on cash and cash equivalent - increase/(decrease) PHC Central Support Holding Account 414,381,487.56 685,511,009.50 Total 414,381,487.56 685,511,009.50 21 о о о и ш v о о о и и и и и о и м о м т о и и � и м т г� о'' г� ��ri �i ui пi ui '' � �_ oi � о го N М И h l0 � 1� т м и t0 (� N OD О о М N 1� м 00 N N f� О) N р N �� 01 О(О h т tt О� � 00 N О м � �"' � 00 N О М м� N � И V О 7 М М h М(О 01 h (О 1� м И Г� М О h[Г т 1� � т о N � h и � i� О .- и г� .- м и т v � т т о т т т т т О О О О О О О О �,. 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О О О О О О О С _V � И О О О О О О О О �_а � О О (О (О О О О �� й й ао оо � й rn rn е ш r v о о м о м � о о о м о м ti с о о мо м и о о о м о м ш й т и о � � � о м ш oi о о о' ' о � со ri ш •"' Ф д �J 00 о М N и OJ О [D И М И 00 Q >> N сд ш ео rn т оо со о гл и и ао n LL ._ ц� й oi oi r" oi о ai ri й й � с._ и и и м о и о и и гv v ш w � � LL ш и и м и � � rn со v � и о N о �i Г � м с� й й о � � c�i м ао иN �а о о о г� м r о о о м rn с� ао О LL �, и о и о о о v, о и и v и о v >� с � о ' ` г� �r ai ri v cv �ri ' ' � о ri v м д м с� и сд � v т и � м и о ш � и ао м о м v_ и со ео и с� оо о v_ ш п U а N v v й оо и й v oS о о м � о -'� F- и ао м м т v оо о v �i м о м г� �� Q f� М т � г 0р N о 00 1� (О i� О J LL ш Г Й Й � М� т М� О � о м 01 N _ �"" т т т Г N wv хи F'. и � � , , � � т� и , � � , . � � . � � z� о °-'и }� � �� ш� � о� ш� �� оа � г � , , � , � � � � � , � � � . , � , г� гсо � И (7 J с и 1--� ш� а� �� а� и О и. � шш с_ и � � � � � � � � , , , � � � � , Ш 4 °° а FN- а° х� и N т' а��гш г�шшг с � � � = ш � Ё � QQ~м° Q �, л U � J р ш � � � � ш � J F� а ш v о � � w т т р с Я оо �.- ш v r� ш _� 0.' V г fC N т О� л N т О � л а С� г •• со � о гл л ш ш � � о rn>, ш т а ш Z Q ш с т � N С .L„ 7 i-• U N С .L.. 7 N _ О � LL Z г Q а N О 1�v9 С О с w О� N р N С О с "��' О j Ш � 2 Z� ?` с �, и� � о� о� х � N и` �� ��О � х Е' � Е- О ш Lm � � о ч?� й,t,, у.° �°� о� � о ai й� и д� ш о �� г и� о w й � v с а°м а� й L т r й М� � а м а� � у т ш���� д м U Q Q Н � Q О Q U Q Z м U Q Q F� � Q � Q U Q Z Н�йz°p `O THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM: IDA CR. 56430 TF A0261, TF A0270 & TF A1567 NOTES ON THE FINANCIAL STATEMENTS - continues FOR THE YEAR ENDED 30TH JUNE, 2018 2017/2018 2016/2017 TZS TZS 17 Deferred Income - Revenue Balance at the beginning of the year 56,938,367,527.26 23,012,089,871.90 Income received during the year 23,744,038,486.22 42,287,106,470.48 Effect of exchange rate changes on cash and cash 414,381,487.56 685,511,009.50 equivalent - increase/(decrease) - Current year Effect of exchange rate changes on cash and cash (21,765,095.90) equivalent - increase/(decrease Previous years written off Recovery from last year imprests/advances (RCHS) (2,628,325.00) Less: Capital expenditure (54,384,820.00) (74,729,875.50) 81,039,774,356.04 65,888,212,380.48 Amortisation of Deferred Income Revenue expenditure (55,923,375,630.18) (8,949,844,853.22) Balance at the end of the year 25,116,398,725.86 56,938,367,527.26 18 Deferred Income - Capital Balance at the beginning of the year 100,043,260.15 37,056,124.24 Income received during the year Recategorization of income from revenue 54,384,820.00 74,729,875.50 Income amortized during the year (34,636,315.01) (11,742,739.59) Balance at the end of the year 119,791,765.14 100,043,260.15 23 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF HEALTH, COMMUNITY DEVELOPMENT, GENDER, ELDERLY AND THE CHILDREN (VOTE 52) STRENGTHENING PRIMARY HEALTH CARE FOR RESULTS PROGRAM: IDA CR. 56430 TF A0261, TF A0270 & TF A1567 NOTES ON THE FINANCIAL STATEMENTS - continues FOR THE YEAR ENDED 30TH JUNE, 2018 2017/2018 2016/2017 TZS TZS 19 Analysis of the Amounts Received Receipts from IDA Withdrawal Application No. SPHC4R/CB/WA-8 5,853,862,928.47 10,831,188,000.00 Withdrawal Application No. MOHCDGEC/CB/WA-04 11,727,044,700.00 22,197,593,470.48 Sub - Total 17,580,907,628.47 33,028,781,470.48 Exchequer received Reference No. 052/EB/AG/159/17/0248 6,157,506,199.75 5,790,000,000.00 Reference No. 052/EB/AG/159/17/0992 - 3,468,325,000.00 Sub - Total 6,157,506,199.75 9,258,325,000.00 Total 23,738,413,828.22 42,287,106,470.48 20 Payables Payments made through exchequer Supply of stationaries by Adroit Technologies 855,000.00 Supply of ICT equipment by Adroit Technologies 25,400,000.00 Sub - Total 26,255,000.00 Payments made through Family Planning (RCHS) Salaries of the RMNCH - Focal Person 16,800,000.00 5,600,000.00 Sub - Total 16,800,000.00 5,600,000.00 Total 16,800,000.00 31,855,000.00 24 U N Ш ? 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