ASDP Basket Fund - Ministry Of Agriculture, Food and Cooperatives

8 Reporting requirements and auditingarrangementsAgricultural sector accounting returnFunds to implement the DADP are channelled through one or more sector / subsectoraccounts (agricultural, water and livestock or cooperatives). It is theresponsibility of the council to ensure that all related transactions from theseaccounts are captured in the accounting return. The return is in line with the LocalGovernment Reform Programme’s format for reporting of conditional grants for allsectors. The return captures transactions for both recurrent and development budgetcategories.Where more than one account is in use, a separate accounting return is used. Theextraction of the information for the completion of this return should bestraightforward as the procedures should be the same for all sectors. Consolidationshould be relatively easy at the regional level and at the PMO-RALG.The report has been designed to be as simple as possible to complete and isaccompanied by interpretative notes for the Council Finance staff to follow. Forcouncils using e-picor, the report tables can be extracted from the system, whichuses Excel for the production of certain reports.It is worth drawing attention to a section of the return which reveals the totalallowances paid. Should the allowances figure significantly exceed the receipts fromconditional grant plus the Council's own sources, further investigations should bemade.This is one of the areas on which the RS will focus in undertaking the financialchecks of the return. The report should ideally be forwarded to RS for scrutiny oncethe Full Council has approved it.Review of quarterly reportsThe Sector Heads report to the council on technical and financial performance on aquarterly basis. It is essential for the quick disbursement of funds, that reports areproduced by councils on time. This means that the submission of reports to thesector committees, finance committee and full council should be effectively scheduledto ensure that reviewers have adequate time to read, discuss and approve reportsprior to their dispatch to the Regional Secretariat. Table 8.2 and Figure 8.1 set outthe reporting timetable and requirements. It is noteworthy that each council isexpected to have submitted its first quarter report by the beginning of the thirdquarter. There is therefore a one quarter lapse between funds release and reporting.Funds will not be disbursed to councils which fail to meet this requirement.Government of the United Republic of Tanzania67