ASDP Basket Fund - Ministry Of Agriculture, Food and Cooperatives

8 Reporting requirements and auditingarrangements• Variances from the budget are supported by adequate explanations in theoverview report for variances• The total expenditure on allowances is reasonable and within PMO-RALGguidelines.The RS then collates all reports received to date and prepares a regional report. Theregional financial report is derived directly from the accounting returns. It sets foreach council:• Budgeted receipts and payments• Actual receipts and payments• Budgeted and Actual PE, Allowances, Other Charges, developmentexpenditures and all other expenses within the plans• A recommendation regarding the next quarter’s basket funding• A narrative report, in the format specified by the respective sector ministryand the PMO-RALG, summarising the technical performance and anyfinancial issues raised in the council reports, including reasons, forvariances against approved budget.The RS makes proposals to the PMO-RALG on actions required, including but notlimited to, a recommendation for each council as to whether the next quarter’s fundscan be released or should be withheld.Within two weeks of receipt of the LGA submission, the Regional Secretariatattaches one copy of each council’s report to the consolidated report and sendsdocuments to the PMO-RALG and sector ministries. In other words, quarterly reportsshould be produced and distributed to the PMO-RALG and sector ministries within sixweeks after the end of each quarter. The Regional Secretariat should not hold up theprocess for councils which have not submitted reports.Unsatisfactory reports should be reported back to councils in writing. Whereverpossible, a regional representative should visit the council to assist in rectifyingproblems. In practice, in order to avoid any delays which may arise, councils areadvised to consult with the RS during the quarter.Government of the United Republic of Tanzania70