ASDP Basket Fund - Ministry Of Agriculture, Food and Cooperatives

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7 Accounting for expenditures• Upon receipt of the Form TFN 358, Budget Officers at the MoF scrutinisedetails contained on this form and if satisfied grant a Release Warrant [TFN357A] to the Accountant General’s Department (AGD). Dedicated Officersat the AGD, using the “Dummy Transaction”, a facility that exists on theIFMS, issue a Dummy EIN in favour of the relevant ASLM (for recordingpurposes only, since there is no actual cash flow). This posting enablesASLMs to recognise receipts• The Chief Accountant using the same dummy transaction facility raises aPV to the same value of the Exchequer Issue. This transaction allowsASLMs to recognise the expenditure.7.9 Issue of imprestsASLM and LGA personnel associated with the ASDP programme can apply forimprests to meet travel, accommodation and workshop/seminar expenses bycompleting an Application For Issue of Imprest (see Annex B, B17).At the central levelThe responsibility for approving imprests falls upon ASLMs Warrant Holders. TheIFMS Operator carries out steps described above to commit funds and raise PVs.As earlier indicated, cheques are generated at the CPO. All Imprest Holders areshown as debtors on the IFMS.On completion of their activities or 14 days after obtaining imprests (which ever isearlier), Imprest Holders are required to immediately account for amounts advancedin full by completing an Imprest Retirement Form (see Annex B, B18) and furnishingrelevant supporting documentation. Officers who fail to retire imprests are subject tothe actions contained in the Public Finance Regulations. Specifically, Regulation 103Sub-Section (2) states that “the amount outstanding may forthwith be recovered fromany salary or other emoluments or from any other amounts due to the officer”.The Public Finance Regulations also require that all imprests are retired at thefinancial year end. This requirement is irrespective of whether an Officer hascompleted his/her activities. If need be, a fresh imprest can be issued in the nextfinancial year.Government of the United Republic of Tanzania60
7 Accounting for expendituresAt the LGA levelThe Council Treasurer is responsible for making arrangements for the administrationand payment of imprests. The Treasurer makes available the current regulations onimprests to Councillors and Employees.In accordance with Order No. 298 of the Local Authority Financial Memorandum, allclaims for payments of imprests must be submitted, duly certified in manuscript, atregular intervals as required.Imprests payments must not be made out of imprests accounts without the expressauthority of the Treasurer. From time to time, Heads of Departments, send the namesof Officers authorised to certify such claims together with their specimen signatures tothe Treasurer. The Treasurer must update his/her records to reflect such changes.Orders No 300 and 301 of the Local Authority Financial Memorandum also specify thatprior to authorisation, Heads of Departments must ensure that expenditure is genuine.Further, Officers are prohibited from certifying any personal claims.On completion of their activities or 14 days after obtaining imprests (which ever isearlier), Imprest Holders are required to immediately account for amounts advanced infull by completing an Imprest Retirement Form (see Annex B, B18) and furnishingrelevant supporting documentation. Officers who fail to retire imprests are subject tothe sanctions contained in the Local Authorities Financial Memorandum. Specifically,Order No. 134 states that “not only the outstanding amount be deducted from theOfficer’s salary at an enhanced rate but it also attracts a surcharge of not less than 5%of his/her salary”.Where outstanding imprests exceed a time period of one month, they attract an interestcharge of not less than the commercial bank rate applicable during the period. This isirrespective of whether a previous surcharged has been levied.Order No. 135 also states that additional imprests may not be issued prior to theclearance of the previous imprests.Government of the United Republic of Tanzania61
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Section 1Introduction to the docume
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1 Introduction to the document1.4 F
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2 Institutional arrangements2.1 Int
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2 Institutional arrangements• Rev
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Page 22 and 23: Section 3Accounting policies and sy
Page 24 and 25: 3 Accounting policies and systems3.
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Page 30 and 31: 4 Planning and budgeting4.1 Introdu
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Page 42 and 43: Section 5Funds transfer mechanismGo
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Page 50 and 51: Chapter 6Procurement arrangementsGo
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Page 102 and 103: TO: Accounting Officer / Warrant Ho
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ASDP/17The United Republic of Tanza
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ASDP Basket Fund - Ministry Of Agriculture, Food and Cooperatives

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