Final WAJIBUs Annual Report 2020 - OP

WAJIBU
INSTITUTE OF PUBLIC
ACCOUNTABILITY
ANNUAL REPORT
31ST DECEMBER 2020
WAJIBU's Annual Report 2020 - final.indd 1 30/04/2021 1:57 PM

OUR PARTNERS

WAJIBU
INSTITUTE OF PUBLIC
ACCOUNTABILITY
ANNUAL REPORT
31ST DECEMBER 2020

TABLE OF CONTENTS
ACRONYMS.............................................................................................................................................................................................................. 1
GENERAL INFORMATION.............................................................................................................................................................................. 3
MESSAGE FROM THE CHAIRMAN..........................................................................................................................................................4
EXECUTIVE SUMMARY.................................................................................................................................................................................... 5
BOARD OF DIRECTORS..................................................................................................................................................................................8
THE PROFILE.......................................................................................................................................................................................................... 9
CORE VALUES.......................................................................................................................................................................................................8
MISSION & VISION............................................................................................................................................................................................ 10
SECTION ONE...........................................................................................................................................................................................11
PROGRAMME IMPLEMENTATION.........................................................................................................................................................12
OUTCOME 1: Citizens are Actively Championing and Demanding Accountable
.Collection and Use of Public Resources.................................................................................................. 12
OUTCOME 2: . Duty Bearers are Using Oversight Recommendations to improve their
. Policies and Practice of Public Financial Accountability............................................................. 19
OUTCOME 3: . Strategic stakeholders are actively engaged through platforms that
. enable consistent follow up and dialogue on issues of public accountability............ 23
OUTCOME 4: . State and non- state actors are fighting corruption to improve
. accountability in the country........................................................................................................................ 26
OUTCOME 5: . WAJIBU is an accountable, credible and professional think tank
. institution in the area of public accountability in Tanzania..................................................... 30
Risk Management and Mitigation Strategies............................................................................................................................. 37
Lessons Learnt.................................................................................................................................................................................................. 38
SECTION TWO...................................................................................................................................................................................... 39
FINANCIAL PERFORMANCE....................................................................................................................................................................40
Budget Summary...........................................................................................................................................................................................40
Summary of the Budget Implementation..................................................................................................................................... 41
Financing of WAJIBU’s Annual Action Plan 2020..................................................................................................................... 41
Detailed budget Implementation:...................................................................................................................................................... 42
AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DEC.................................................................... 45
Annex I: . Analysis of people reached through the WAJIBU’s social media networks from
January-December 202079............................................................................................................................. 79
Annex ii: . WAJIBU’s Accountability articles on fraud, corruption and procurement issues......80
Annex iiI . NGONEDO’s simplified accountability report for Dodoma region .....................................80
ii WAJIBU ANNUAL REPORT (Jan-Dec 2020)

ACRONYMS
AcT : Accountability Tanzania Program
AGM : Annual General Meeting
BoT : Bank of Tanzania
CAG : Controller and Auditor General
CASFAR : Country’s Annual State of Financial Accountability Report
COVID -19 : Corona Virus Disease
CSO : Civil Society Organizations
CFRI : Centre for Fraud, Research and Investigation
DART : Dar es Salaam Rapid Transport (also known as UDA)
ED : Executive Director
EFG : Equality for Growth
FAI : Financial Accountability Index
FAM : Finance and Administration Manager
FCS : Foundation for Civil Society
GIZ-GFG : Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) - Good

Financial Governance program
IBP : International Budget Partnership
IFTU : Internal Financial Tracking Unit
IPSAS : International Public Sector Accounting Standards
LAAC : Local Authorities Accounts Committee
LGA : Local Government Authorities
MEL : Monitoring, Evaluation and Learning
MoU : Memorandum of Understanding
MDA : Ministry, Department and Agency
WAJIBU ANNUAL REPORT (Jan-Dec 2020) 1

NAOT : National Audit Office of Tanzania
NBAA : National Board of Accountants and Auditors
PAC : Public Accounts Committee
PCCB : Prevention and Combating Corruption Bureau
PEFA : Public Expenditure and Financial Accountability Assessment
PETS : Public Expenditure Tracking Surveys
PIC : Public Investment Committee
PO-RALG : Presidents Office – Regional Administration and Local Governments
PPRA : Public Procurement Regulatory Authority
PRIDE : Promotion of Rural Initiative and Development Enterprises
PSPTB : Procurement and Supplies Professionals and Technicians Board
SAM : Social Accountability Monitoring
WAJIBU : WAJIBU - Institute of Public Accountability
WCF : Workers Compensation Fund
WYPWD : Women Youth and People with Disability
2 WAJIBU ANNUAL REPORT (Jan-Dec 2020)

GENERAL INFORMATION
CURRENT ADDRESS WAJIBU - Institute of Public Accountability (WAJIBU),

P.O Box 13486, Dar es Salaam.
Rose Garden Road, Ndovu Street,
House No.10, – Mikocheni,
Email: wajibu.institute@gmail.com
BANKERS National Microfinance Bank,

Bank House Branch,
P. O. Box 160108,
Dar es Salaam, Tanzania.
AUDITORS Ernst & Young,

Certified Public Accountants,
Plot 34/1 – Ursino South,
New Bagamoyo Road,
P. O. Box 2475,
Dar es Salaam, Tanzania.

MESSAGE FROM THE CHAIRMAN
O n behalf of WAJIBU – Institute of Public

Accountability I am again honored to present to
you the WAJIBU’s Annual Report for the year 2020.
This annual report highlights major achievements,
challenges, collaborations and lessons learnt during
the year 2020.
In 2020, despite the COVID – 19 pandemic WAJIBU was

still able to produce its Accountability Reports where
total of 7,200 copies were printed and disseminated to
WAJIBU’s stakeholders. This was also the year where
WAJIBU prepared its five-year strategic plan 2021-
2025 following the coming to a closure of the previous
strategic plan.
During the year, WAJIBU continued to work closely

with various stakeholders involved in the accountability
sphere. For instance, WAJIBU worked closely with
During the year, Preventing and Combating Corruption Bureau
(PCCB) in spearheading the fights against corruption
WAJIBU continued through youth of Higher Learning Institutions in the
to work closely with country. Engagement with PCCB had been a fruitful
various stakeholders engagement as PCCB used WAJIBU reports and
involved in the WAJIBU used theirs.
accountability sphere. PCCB used the accountability reports of 2017/18

For instance, WAJIBU and 2018/19 on LGAs and Development projects to
worked closely with acquire general information on the status of projects
implementation at the LGA’s level in selected regions.
Preventing and This general information was then used as a point of
Combating Corruption reference to guide them in the preparation of different
Bureau (PCCB) in assignments. For example, the PCCB Office in Iringa
spearheading the fights Municipal Council, told WAJIBU’s monitoring team
that, they used the general information obtained
against corruption in the accountability reports of 2017/18 as a tool for
through youth of Higher analysis on the collection of service levy charged by
Learning Institutions in Iringa Municipal Council.
the country. WAJIBU believes that, to become the best think-tank
on public financial accountability for poverty reduction
will also improve the overall economic growth of the
country. In view of this, WAJIBU is looking forward to
developing more strategies of how to advocate the
concept of financial accountability in the country.

EXECUTIVE SUMMARY
D
uring the year 2020, WAJIBU managed
to implement 82% of its Operational Plan
2020, whereby out of main 51 planned activities
14 activities were fully implemented, while 6
activities were not implemented, 25 activities were
implemented above 50% and 6 activities were
implemented below 50%. The uncompleted and
not implemented activities will be carried forward
into the 2021 Operational Plan. The year has been
both successful and challenging notwithstanding
the outbreak of COVID- 19 in Tanzania and across
the world. In Tanzania, COVID-19 had its greatest
impact towards the end of the first and second
quarters of the year. There were many reasons
which made COVID -19 to become a problem
to the implementation of WAJIBU’s programs
and projects. Amongst others, there was fear Towards the end
everywhere (fear of assembly, fear of catching the of 2020, Tanzania
pandemic itself, fear of one another etc). These entered into general
fears caused delays and cancellation of a number of elections which were
planned activities which, in turn slowed down the
held on 28th October
overall implementation of WAJIBU’s programs and
projects during the year.
2020. Due to
COVID-19 activities
Towards the end of 2020, Tanzania entered into which were to be
general elections which were held on 28th October implemented in the first
2020. Due to COV ID-19 activities which were to be and second quarter
implemented in the first and second quarter of of the year had to be
the year had to be implemented in the third and implemented in the
fourth quarter of the year, some of which were
third and fourth quarter
also slowed down with the general elections at
that time. However, despite all these challenges,
of the year, some of
WAJIBU was able to register impressive successes which were also slowed
during the year. Amongst the successes, was down with the general
the preparation and launching of the WAJIBU’s elections at that time
Accountability reports for the year 2018/19 and their
dissemination to our stakeholders including the
State House, CSOs, LGAs, MDAs, Media, Citizens
through local based NGOs and Development
Partners. Also, preparation of the anti-corruption
and accountability lecture series at Higher Learning

EXECUTIVE SUMMARY (Cont’d)
Institutions in collaboration with PCCB; preparation of WAJIBU’s second Strategic Plan

2021-2025; preparation of accountability information materials such as accountability
brochures, newsletters and newspaper articles; preparation of the Country’s State of
Financial Accountability Report to be launched in January, 2021; preparation of the
Financial Accountability Index Guide booklet; preparation of the policy brief to influence
policy change on the management of the Women, Youth and People living with Disability
Fund; conducting media training to the media editors on accountability issues raised in
the CAG’s reports of 2018/19; producing two video clips highlighting issues raised in the
CAG’s reports; preparing a text book on the “Principles of Public Sector Auditing-The case
of SAI Tanzania” and promoting transparency in contract management through public
procurement processes (open contracting project).
These successes amongst others, contributed greatly into building an environment of

transparency and accountability in the collection and use of public financial resources in
the country. WAJIBU’s results of its five strategic outcomes of its first Strategic Plan 2017-
2021 were recorded in the monitoring, evaluation and learning framework. Tools such as
monkey surveys, media monitoring, online reviews and virtual presentation feedback were
used to capture results.
WAJIBU’s five strategic outcomes are listed below;
1. Citizens are actively championing and demanding for accountable collection and
use of public resources
2. Duty bearers are using oversight recommendations to improve their policies and
practice of public financial accountability.
3. Strategic stakeholders are actively engaged through platforms that enable

consistent engagement, follow up and dialogue on issues of public accountability
4. State and non- state actors are fighting corruption to improve accountability in the
country.
5. WAJIBU develops itself as an accountable, credible and professional think-tank

organization in the area of public accountability.
During the year, WAJIBU had to adapt to the rapid operational changing environment that
was brought by the COVID – 19 . This included changing our traditional ways of performing

EXECUTIVE SUMMARY (Cont’d)
our duties where we found ourselves embracing the on use of technology (Webinar, Zoom,
Skype, WhatsApp etc), to present and/or conduct advocacy meetings and dissemination
of accountability information materials to the public. One example of such events was the
virtual breakfast debate conducted in collaboration with Policy Forum on which the high
public interest issues raised in the Controller and Auditor’s reports for the 2018/19 were
discussed and brought to the attention of the public. This report shows progress, results,
challenges and lessons learnt during the implementation of WAJIBU’s activities from
January to December 2020.
This report is divided into two main sections. Section one, presents results of the
implemented activities during the year and the lessons learnt. Section Two presents the
annual financial report as at 31st December 2020. In the year 2020, WAJIBU had an approved
budget of TZS 1,694.49 million to implement its Annual Operational Plan. This amount was
an increase of 25% from the annual budget of TZS 1,358.00 million approved for the year 2019.
To finance the annual 2020 approved budget of TZS 1,694.49 million, WAJIBU managed
to collect a total of TZS 1,293.76 million (equivalent to 76% of the approved budget) and
spent TZS 1,178.57 million (equivalent to 70% of the approved budget) to implement various
programmes activities in that year.
These successes amongst others, contributed greatly into

building an environment of transparency and accountability
in the collection and use of public financial resources in the
country. WAJIBU’s results of its five strategic outcomes
of its first Strategic Plan 2017-2021 were recorded in the
monitoring, evaluation and learning framework

BOARD OF DIRECTORS
Mr. Yona Killagane Mr. Gosbert Kafanabo

Chairman Member
Ms. Sarah Reuben Mr. Ludovick S. L. Utouh

Member Secretary/Member
OUR PARTNERS

THE PROFILE
WAJIBU - Institute of Public Accountability was co-founded by the Retired Controller and Auditor
General of Tanzania, Mr. Ludovick Utouh and the Retired Managing Director of TPDC, Mr. Yona
Killagane. The Institute was established with the purpose of fostering an environment that supports
and promotes good governance in the collection and the use of public resources.
WAJIBU’s founders believe that mobilising public engagement on the issues of public accountability
is imperative. WAJIBU ensures that recent progress made in the field of accountability is
consolidated and maintained. This will only be achieved if the accountability agenda in the country
becomes people-centred; this means that the agenda is owned, managed and driven by the
people themselves.
WAJIBU is an NGO registered under the NGO Act No. 24 (2002) with registration No. 00NGO/
CORE VALUES
WAJIBU’s core values are;
TRUSTWORTHY >> TRANSPARENCY >> ACCOUNTABLE >> AGILITY

>> PEOPLE CENTRED >> EXCELLENCY >> NEUTRALITY
People centred: This entails inclusion of all groups in pursuing WAJIBU’s agenda of
enhancing financial accountability
Excellency: This entails performing duties and functions in a professional manner
Neutrality: This entails non-partisanship, no gender bias and non-discrimination in

pursuing WAJIBU’s agenda
Accountable: This entails willingness to accept responsibility for your own actions
Agility: This entails ability/power of WAJIBU to think quickly and clearly
Transparency: WAJIBU shall ensure that decisions, actions and products meant to
benefit the public shall be delivered in an open manner
Trustworthy: This entails being trustworthy, loyal, fair and sincere to the course that
organisation (WAJIBU) is pursuing

Our Mission
&Vision
VISION
To become the best
think-tank on public
financial accountability
for poverty reduction MISSION
Our mission is to apply
Public Social Accountability
Monitoring (PSAM) analytical tool
to ensure that there is proper public
resources management and good
governance in the country. This will be
accomplished by enhancing effective
public financial accountability through
policy advocacy and research, capacity
building, and citizen engagement
while building WAJIBU as a strong
public financial accountability
think tank-institution.

SECTION
01
PROGRAMME IMPLEMENTATION

INTRODUCTION
WAJIBU – Institute of Public Accountability is a reputable think- tank institution which was
founded with the purpose of supporting and promoting public accountability in Tanzania.
WAJIBU analyses annually issues raised in the oversight institutions’ reports especially the
Controller and Auditor General’s (CAG) reports and uses the reports of the Parliamentary
Oversight Committees (PAC, LAAC & PIC) to leverage its case on Public Financial
Accountability (PFA) position in the country. These analyzed issues are then shared with
stakeholder’s networks (CSOs, Government and Higher Learning Institutions) so that the
lessons learnt therefrom are applied to influence policy formulation and changes at the
national level.
During the year 2020, WAJIBU managed to implement 82% of its Operational Plan 2020,
whereby out of main 51 planned activities 14 activities were fully implemented, while 6
activities were not implemented, 25 activities were implemented above 50% and 6 activities
were implemented below 50%. The activities implemented above 50% are activities which
were completed during the year except for their advocacy. For instance, the project study
on the effectiveness and efficiency of the management of the Women, Youth and People
with Disability Fund had been completed in terms of conducting the study, validating its
study report and producing its policy brief. However, until end of the year, the policy brief
recommendations had not been advocated to the PO-RALG to influence policy change,
thus its overall implementation was analyzed as above 50%. The uncompleted and not
implemented activities will be carried forward into the 2021 Operational Plan.
In the year 2020, WAJIBU achieved results of its activity implementation through the five
strategic outcomes as explained below: -
OUTCOME 1:
Citizens are Actively Championing and Demanding Accountable Collection and Use of
Public Resources.
To accomplish strategic outcome 1, activities implemented were obtained through outputs

1.1 (i-iii) which had the following results;
Output 1.1 User friendly accountability products generated and disseminated.
i. Preparation and Launching of Accountability Reports for 2018/19
Normally, WAJIBU conducts monitoring visits and uses the monkey survey tool to collect
views from its users of the accountability reports. In February 2020, WAJIBU conducted
a reflection session on the feedback of its previous Accountability Reports of 2017/18.
This session brought together WAJIBU’s team and its one Board Member to discuss the
feedback obtained from the users of the Accountability reports and information materials.

The reflection session is used to inform the next publication of the accountability reports.
The reflection session included 8 people (6 men & 2 female) to discuss the feedback. During
the session a checklist was created to guide on the selection of high public interest issues
from the CAG reports, to be used in developing the accountability reports.
From March to May 2020, WAJIBU produced three Accountability reports as shown below
and a total of 7,200 reports were printed and launched on 3rd August 2020.
1. Accountability Report on Central government and Public Authorities, 2018/19,
2. Accountability Report on Local Governments and Development Projects, 2018/19 and,
3. Accountability Report on Red Flags of Corruption and Fraud in the Public Sector
2018/19.
WAJIBU also produced 2 video clips (Swahili version) of its Accountability reports which
targeted to inform the citizens on high public interest issues analyzed from the CAG
reports. The video clips highlighted on fraud and corruption issues raised in the CAG’s
reports. The video clips were disseminated through WAJIBU’s YouTube channel, https://
www.youtube.com/watch?v=Kjz1u5IHzTI&t=147s, the Facebook and Instagram (short clips)
accounts #UchambuziwaRipotizaCAG2018/19# with link https://www.instagram.com/p/
CD6fJdVnjKE/. Through the social media networks, a total of 201 people were reached by 7th
December 2020, whereby 146 people were reached through WAJIBU’s Instagram page and
55 people were reached through WAJIBU’s YouTube channel.
During the year 2020, WAJIBU managed to implement

82% of its Operational Plan 2020, whereby out of main
51 planned activities 14 activities were fully implemented,
while 6 activities were not implemented, 25 activities were
implemented above 50% and 6 activities were
implemented below 50%.

CASE ON USABILITY OF WAJIBU’s PRODUCTS BY UPENDO COMMUNITY SURVIVAL
UPENDO COMMUNITY SURVIVAL (UCS) is a CSO which used the Sector wise brochure prepared
by WAJIBU on Water projects at LGAs level to conduct PETs in Chanika Ward. The Sector wise
brochure on water projects showed, during the year 2017/18 there was a remaining balance of
TZS 25,200,000 (42%) out of the TZS 60 million which was released for water projects in Ilala
Municipality at Chanika Ward, while there were no water projects done in Chanika. Thereafter
after getting that information from the WAJIBU’s brochure, UCS made a follow up through
the community’s PETs committee in order to establish the reasons for the remaining balance,
while there was still an acute shortage of water supply in the Ward. After tracking the funds
through the PETs committee, UCS discovered that the remaining balance of TZS 25.61 Million
had actually been reallocated to the construction of Kisutu Market which had also not been
constructed as at the time of follow up. Thereafter, Upendo Community decided to start an
advocacy initiative, promoting fiscal discipline in order for the Ilala Municipal Council to allocate
and utilize the budget of water projects accordingly so as to solve the persistent water problem
in the Ward. This advocacy initiative resulted into the Municipal allocating TZS 33 million from
their own source revenues for the water project in the following year 2018/19.
Prevention & Combating Corruption Bureau (PCCB)
PCCB used the accountability reports of 2017/18 and 2018/19 on LGAs and Development projects
to acquire general information on the status of projects implementation at the LGA’s level in
selected regions. This general information was then used as a point of reference to guide them
in the preparation of different assignments. For example, the PCCB Office in Iringa Municipal
Council, told WAJIBU’s monitoring team that, they used the general information obtained in the
accountability reports of 2017/18 as a tool for analysis on the collection of service levy charged
by Iringa Municipal Council. Also in Kahama Township Authority, the PCCB showed WAJIBU’s
monitoring team minutes of the Ubilimbi village meeting held on 07th January 2020 which
discussed feedback of PETS committee findings showing evidence of fraud issues that were
then channeled to PCCB for further investigation.
Some of these efforts are a result of WAJIBU’s established collaboration between PETS
Committees through CSOs and PCCB in various LGAs. WAJIBU is also collaborating with
other government offices such as the National Audit Office, the Presidents Office – Regional
Administration and Local Governments (through its Internal Financial Tracking Unit) and the
Public Procurement Regulatory Authority (PPRA). These government offices have contributed
greatly in various ways into the achievement of these results.
ii. Launching Event of the Accountability Reports.
During the launching event of the WAJIBU’s Accountability Reports for 2018/19 on 3rd
August 2020 in Dodoma, WAJIBU suggested to NAOT in order to increase the involvement
of citizens in implementation of development projects, NAOT should consider to include
the issue of “citizen engagement/involvement in council operations” to be an auditable
area so as to improve the sustainability of development projects. The launching event
was attended by WAJIBU’s strategic stakeholders such as NAOT, NGO’s Registrar’s Office,
Representatives from the Parliament, PPRA, PCCB, representatives from Higher Learning
Institutions, Media and CSOs, whereby a total of 45 (16 female and 29 male) participants
participated. During the launching event of these reports, a total of 125 reports were
disseminated to the attendees.

Launching of the WAJIBU’s Accountability Reports 2018/19 on
03rd August, 2020 at Morena Hotel, Dodoma
iii. Dissemination of the Accountability Reports.
The Accountability Reports of 2018/19 were distributed based on prepared distribution plan.
A total of 7,200 copies were printed from the 3 versions of simplified accountability reports
produced. Whereby, 3,000 copies were Accountability reports on Central Government and
Public Authorities 2018/19, 2,000 copies were Accountability Reports on Local Government
Authorities and Development Projects 2018/19, and 2,200 copies were Accountability
reports on Performance audit and Red Flags of Corruptive and Fraudulent Activities
(2018/19). These reports were disseminated through postal, different platforms organized
by WAJIBU such as workshops/conferences, Accountability lecture series, CSOs, Media,
LGAs, MDAs and through WAJIBU’s website. By 7th December 2020, a total of 5,400 reports
were disseminated and there were 433 recorded downloads of the Accountability reports
through the WAJIBU’s website.
The other remaining Accountability reports are currently being disseminated to all strategic
stakeholders based on the prepared distribution plan. (See attachment I).

iv. WAJIBU’s Newsletter and Newspapers Articles
Apart from producing the Accountability reports, four Accountability Electronic Newsletters
were published and uploaded on WAJIBU’s website. Articles on UDA, PRIDE and Money
Laundering were published in 3 newspapers of the Guardian, Nipashe and Jamhuri.
The Accountability Newsletter is an information material, which is used to promote
financial accountability by publicizing stories that call for action of the public to demand
accountability. For instance, the story of UDA and PRIDE companies calls for action from
the Treasury Registrar to act on the mismanagement of these 2 public entities. As a result
of such interventions, the Government has taken over total control of UDA as it is now 100%
owned by the government. On the issue of PRIDE, it was decided that PCCB takes over the
case for further investigation.
During the year, a total of 298 people read the WAJIBU’s newsletters in each quarter through
our website. The four newsletters had a total of 30 articles of great relevance in the public
accountability agenda which were at the same time disseminated through social media
networks and to the 3 Accountability clubs in the 3 higher learning institutions namely; the
Institute of Rural Development Planning (IRDP), Dodoma, The Institute of Accountancy
Arusha (IAA), Arusha and Ruaha Catholic University (RUCU), Iringa. A total of 52,000 people
were also reached, through the articles published in the three newspapers.
v. Dissemination of WAJIBU’s Accountability reports to CSOs
WAJIBU works through CSOs to reach citizens. CSOs that are working on Public
Expenditure Tracking Surveys (PETS) and Social Accountability Monitoring (SAM) are
strategic stakeholders of WAJIBU. Through this approach, WAJIBU has been able to reach
citizens, especially those affected by corruption and mis-management of public financial
resources. On the other hand, WAJIBU’s strategic stakeholders (CSOs) have benefited
from receiving WAJIBU’s information materials and became champions in disseminating
WAJIBU’s Accountability Reports as it is elaborated in the table below.

THE STORY OF KILOMBERO ORGANIZATION FOR COMMUNITY DEVELOPMENT (KOCD):
Kilombero Organization for Community Development (KOCD) is a Non-Governmental

Organization working to promote good governance in Ifakara District, Morogoro Region.
KOCD verbally requested WAJIBU to provide its accountability information materials to it, in
order to increase awareness on accountability to the members of the PETS/SAM Committees
established in Ifakara District. The accountability information helps to mobilize efforts in
demanding accountability through the implementation of the CAG’s recommendations but
also inform citizens on the issues of fraud, corruption and embezzlement raised by the CAG
in the management of public resources.
After disseminating the materials to KOCD. WAJIBU’s monitoring team went to KODC in
Ifakara District for a monitoring visit on 7th February 2020. The team found out that KOCD
had used the accountability reports in raising awareness to PETS/SAM committees to assist
them in demanding accountability and effectively track the implementation of the district
development projects in their respective Wards.
KOCD disseminated the accountability reports to village leaders and to the citizens during
the village meetings at Mchombe, in Mkangawalo Village. In that meeting, citizens used
the accountability reports as evidence in holding village leaders accountable especially on
projects which were completed but were not being used for different reasons. During that
meeting, the Village Executive Officer (VEO), after reading WAJIBUs accountability report
and knowing that citizens have been given their copies, he found himself accepting that; “
Yes, it’s true that the government gave Mkangawalo village TZS 3 million for reconstruction
of Mkangawalo godown”. Of course that was the first time that citizens had heard of their
village having actually received such funds. They kept on demanding clear answers from the
VEO. Eventually, the VEO had to provide the answers to them.
KODC managed to disseminate 200 copies of the Accountability reports and trained
42 PETS committee members and Village/ Ward leaders to be aware of the CAG’s report
findings and recommendations right at the village level. The Executive Director of KODC (Ms.
Christina Kulunge) said that “WAJIBU has greatly assisted us to train the members of PETS
Committees with credible and reliable data from the CAG’s reports and we are happy to
get this information because it will assist us in conducting our activities” The accountability
information materials are tools for raising awareness to the public so that they can demand
accountability from duty bearers. These materials are also used by CSOs to track public
expenditure or conduct social accountability monitoring in development projects at the
grass roots level.

Executive Director of KOCD holding the accountability reports 2017/18 in
Ifakara District, Morogoro Region.
Participants in the awareness training session on Accountability

in Ifakara District, Morogoro Region.

OUTCOME 2:
Duty Bearers are Using Oversight Recommendations to improve their Policies and
Practice of Public Financial Accountability.

2.1(i & ii) and 2.3 (i & ii) which had the following results;
Output 2.1 Publications and research on/about public resources accountability

undertaken
i. Preparation of the Financial Accountability Index Guide.
In late December 2019, WAJIBU contracted Engage Consult Ltd to prepare the Accountability
Index guide and tool kit. This came after the presentation and WAJIBU receiving acceptance
on the concept note from the Management Team of the PO-RALG (TAMISEMI) in Dodoma
on the 2nd July 2019. The consulting firm started the work early January 2020 and submitted
an inception report by mid-January 2020. Engage Consult conducted desk reviews and
then prepared interview questionnaires for data collection from various stakeholders. In
March 2020, data collection exercise got stranded due to COVID-19. However, from the
beginning of May, 2020 the consultant met various stakeholders and was able to conduct
the data collection exercise.
In July 2020, the first draft Financial Accountability Index Guide and Tools was produced.
This 1st draft of the FAI guide was reviewed by the whole WAJIBU team after which it got
accepted to move further into its validation. A validation meeting was successfully prepared
and conducted on 20th August, 2020 in Morogoro. The Accountability Index guide and tools
was presented to twenty selected strategic stakeholders including government officials
such as PO-RALG. The validators also agreed that the two Ministries which are expected to
be the focal users of the AI Guide, which are the President’s Office, Regional Administration
and Local Government and the Ministry of Finance and Planning should be fully involved in
the discussions of this important assessment LGA tool. Therefore, FAI advocacy should be
channeled towards these two important Ministries.
The Accountability Index is a rating and ranking tool which will assist the government in
assessing financial accountability, aiming at improving on the collection and use of public
financial resources at LGAs level, which in turn will lead into the improvement of service
delivery to the country’s citizens. During the validation meeting, the Regional Administrative
Secretary (RAS) of Simiyu Region expressed interest that, perhaps WAJIBU could pre-test
the guide in Simiyu region’s LGAs before it becomes used country wide.

ii. Preparation of the Country’s Annual State of Financial Accountability Report
(CASFAR)
In late December 2019, WAJIBU initiated a competitive tendering process to identify a

competent consultant to work on the CASFAR report. The UAUT Consulting Group of the
United African University of Tanzania won the tender and was contracted to prepare the
CASFAR report. The UAUT Consulting started the preparation of the inception report in
January 2020, which was submitted to WAJIBU towards end of January 2020. The inception
report was accepted by WAJIBU and UAUT started data collection by conducting literature
reviews and high-level interviews. Due to COVID-19 pandemic, the consultant was only able
to proceed with the high-level interviews and analysis and produced the first draft of the
CASFAR report by end of July 2020. This first draft CASFAR was then reviewed by WAJIBU’s
team and its comments were shared with the consultants.
The validation team of CASFAR and Financial Accountability

Index on 21st August, 2020 in Morogoro
On 21st August 2020 the draft CASFAR was also subjected into validation process, which was
successfully conducted in Morogoro. The strategic stakeholders of the validation meeting
provided several valid comments for improving the report. As explained during the validation
meeting, the aim of CASFAR report is to come up with a consolidated report annually on
the country’s state of financial accountability with the purpose of showing the country’s
position and what should be done in order to improve public financial accountability in the
country. Strategic stakeholders commended WAJIBU for developing the report and said
that, it will help in showing trends in the financial accountability status in the country from
one year to the other. This first CASFAR report is scheduled to be launched in March 2021.

iii. Prepare and publish a text book on, “Principle of Public Sector Auditing-The case
of SAI Tanzania”.
This book is prepared by WAJIBU as its contribution in improving public financial

management system particularly in the area of public sector audit. This textbook has
been written by the Lead - Author CPA Ludovick S. L. Utouh and other 7 authors and was
subjected for review and quality assurance by 3 other professionals. The foreword to the
textbook has been graced by none other than CPA Charles Kichere, the Controller and
Auditor General of the United Republic of Tanzania, This textbook has 12 chapters broken
down into five parts and is in the final stage of designing and printing. It is expected this
text book will be launched in January 2021.
Output 2.3 Advocacy on Public Resources Accountability to Duty Bearers undertaken
i. The engagement session on Open Contracting Initiative
WAJIBU in collaboration with HIVOS conducted the second engagement session with the
Members of Parliamentary Oversight Committees i.e. PAC, LAAC, PIC and representatives
from the National Audit Office of Tanzania, Prevention and Combating of Corruption
Bureau, Ministry of Energy, Media, Representatives from Higher learning Institutions,
District Executive Directors, Procurement Officers from BOT, NSSF, WCF, NACTE, NEMC,
SIDO, TBA, IAA, NAOT NHIF, TSB and TCAA to discuss the open contracting initiative. The
engagement session was attended by a total of 44 (11 female, 23 male) participants. This
session was conducted on 6th July, 2020 in Dodoma, which was organized in partnership
with HIVOS, the Public Procurement Regulatory Authority (PPRA) and the Procurement
and Supplies Professionals and Technicians Boards (PSPTB).
A group photo of the second engagement session with the Members of Parliamentary
Oversight Committees (LAAC, PAC and PIC) on 6th July, 2020 at Royal Village Hotel in Dodoma

In an effort to increase openness in the management of contracts especially during the post
tendering phase, it was agreed that awareness should be created in this phase because
that is where most procurement projects go wrong. Open contracting is about publishing
and using open, accessible and timely information on government contracting to engage
citizens and businesses in identifying and fixing problems. During the engagement session,
it was agreed that proactive disclosure of information, participation beyond parties in the
contract (beyond the usual business), and accountability is very crucial in promoting open
contracting. In this process, there must an openness of contract from the planning up
to the awarding and contract implementation process. For efficiency, the data presented
must be accessible, re-usable, machine readable and interpretable.
Also, community participation through the public procurement guidelines of participation

for special groups, should be encouraged and applied to draw power from the top and
spread it to the group, where by all people should be included and be fully involved hence
giving a sense of ownership to the community in the implementation of projects created
in the respective wards or villages. The engagement session discussed ways that these
guidelines could provide room of less confidentiality on project contracts at village level so
as to provide room for the community to own the project and monitor it effectively.
ii. Second TPPR assessment of the Public Procurement Legislation
WAJIBU conducted the second assessment of the Public Procurement Legislation (PPL),
using the Transparency Public Procurement Rating (TPPR) Methodology developed by
the Institute for Development of Freedom of Information (IDFI) in Ukraine. The review
was conducted to check progress made in the light of the discussions WAJIBU had with
PPRA on improving transparency in the procurement legislation taking into consideration
the introduction of TANEPS. The review was conducted in Morogoro on 6th July 2020 and
involved experts from WAJIBU, PSPTB and HIVOS. PPRA was expected to participate but
dropped out at the last minute.
Initial results show that the Tanzanian Public Procurement Law (PPL) has significantly
been improved as it scored 95% in the 2020 assessment compared to the 74.5% which was
the score in the 2019 assessment. The improvement was brought about by the country’s

decision to fully move into e-Procurement, the decision which was made in July 2019 and
whose operationalization of the TANEPs resulted from WAJIBU’s intervention. The second
assessment results have been shared with IDFI and PPRA for further review and validation
before being published.
iii. Policy brief on the Efficiency and Effectiveness of 10% WYPWD Fund
On 16 February 2020, WAJIBU conducted a session to prepare a Policy brief following its
research that was conducted on the effectiveness and efficiency of the Women, Youth and
People with Disability Fund (WYPWD) for advocacy purposes to the President’s Office –
Regional Administration and Local Governments. The policy brief session was attended by
more than 15 participants from various CSOs dealing with women, youth and people with
disability empowerment projects. Later on WAJIBU in collaboration with GIZ-GFG program
prepared the policy brief which took the views of the other stakeholders who participated
in the policy briefing session. A total of 100 policy brief advocacy materials were printed
but due to COVID-19 and the general elections, it was challenging for WAJIBU and the
other stakeholders to present this policy brief to PO-RALG. WAJIBU is advocating for its
8 recommendations that if implemented will enhance efficiency and effectiveness of the
WYPWD fund. The WYPWD is managed by LGAs under PO-RALG, so any policy change
or recommendations regarding improving the management of this empowerment fund
must go through PO-RALG for it to be effected.
OUTCOME 3:
Strategic stakeholders are actively engaged through platforms that enable consistent
follow up and dialogue on issues of public accountability.

3.1 and 3.2 (i) which had the following results;
Output 3.1 WAJIBU platforms are either re-assessed, streamlined and improved
WAJIBU’s online platforms on Instagram, Website, YouTube, Facebook and Twitter are
vibrant and updated with accountability and anti – corruption information, empowering
citizens to demand accountability from duty bearers. These online platforms improve on
a day to day basis because of the shared content which attracts public attention. Various
contents posted in the WAJIBU’s social media networks reached overall 2,104 people by
7th December 2020. Major topics posted and followed in the social media outlets were as
shown in the table attached in Annex 1 of this report.

Output 3.2 Dependable and active network partners and actors with a common/shared
goal to influence in accountability issues are identified.
i. The Policy Forum’s Breakfast Debate
WAJIBU used the Policy Forum’s breakfast debate platform on 29 April 2020 to present its
preliminary analysis on the CAG’s reports of 2018/19. This breakfast debate was conducted
virtually providing highlights of the issues raised in the Controller and Auditor General’s
report 2018/19. That the issues raised sparked great interest and debate in social media
networks concerning issues of corruption and utilization of project funds in Local
Governments Authorities. Also, the content of WAJIBU’s accountability reports were
discussed through Policy Forum’s Breakfast Debate virtually through its YouTube channel.
The presentation entitled ‘Analysis of the CAG Reports 2018/19: Social Economic Issues
arising therefrom’ was delivered by the Executive Director of WAJIBU Mr. Ludovick Utouh.
A total of 243 participants viewed the debate virtually. The link of the session in YouTube is
https://www.youtube.com/watch?v=9Co6Z34xaEU.
WAJIBU used the Policy Forum’s breakfast debate

platform on 29 April 2020 to present its preliminary
analysis on the CAG’s reports of 2018/19. This breakfast
debate was conducted virtually providing highlights of the
issues raised in the Controller and Auditor General’s
report 2018/19.

STRENGTHERNING THE CSOs CAPACITY ON ANALYSIS OF CAG REPORTS AT
LOCAL LEVEL.
WAJIBU has been collaborating with NGO Network for Dodoma (NGONEDO) for more
than three years now to engage its members in understanding accountability issues
raised in the CAG’s reports. NGONEDO is an umbrella organization working to promote
accountability and good governance in the country. Most of its operations are based in Bahi
District, Dodoma region. NGONEDO had one-year capacity building project that sought to
empower communities in Bahi District to demand accountability using Social Accountability
Monitoring tools. NGONEDO through its collaboration with WAJIBU realized the importance
of using the CAG reports to demand accountability by tracking the implementation of the
development projects in Dodoma. NGONEDO requested technical assistance on the analysis
of the CAG reports from WAJIBU, so as to assist its members to effectively implement their
projects. After receiving the technical assistance and training from WAJIBU, the following
results were evident;
a. NGONEDO acquired financial analysis skills and was able to build capacity of the
targeted communities in Bahi District.
b. NGONEDO, produced simplified and user-friendly accountability reports emanating

from the CAG’s reports 2016/17, 2017/18 and 2018/19 for Dodoma Region. NGONEDO’s
simplified reports for Dodoma region were disseminated to targeted stakeholders
through open meetings.
Dissemination activities which were conducted in Bahi district by NGONEDO.

OUTCOME 4:
State and non- state actors are fighting corruption to improve accountability in the
country.
To accomplish this strategic outcome 4, activities implemented were obtained through the
following results;
Output 4.1. Oversight Institutional Reports and other reports that identify corruption
analyzed and disseminated
1. Engagement of PCCB and CSOs on the implementation of public expenditure in

the development projects.
On 17th September 2019, WAJIBU undertook a stakeholder’s session creating collaboration

between PCCB and CSOs in implementing PETS/SAM. This session aimed at bringing
together representatives from the government, particulary the PETS officers from PCCB
in 41 Local Government Authorities, PO-RALG and the Non-Government Organisations
which are undertaking PETS activities. This collaboration session discussed areas of mutual
cooperation and collaboration in the implementation of PETS and SAM activities. The
collaboration session, further intended to provide a platform for stakeholders to share
experiences and challenges encountered during the course of undertaking PETS and
SAM activities in the districts. Major challenges included the issue of access to information,
collaboration and feedback mechanism. There after, an agreed action plan was developed
and agreed by all the stakeholders who participated in the session as explained below;
• Both PCCB and NGOs have a common interest as they are all working to strengthen
the management of public financial resources through PETS/SAM although they are
using different mechanisms and modalities to conduct either the PETS or SAMs.
• The PCCB agreed to work closer with the NGOs and further agreed to be ready to
provide any support that will be required by NGOs, and
• It was further proposed to come up with an MoU that will capture duties & responsibilities
of both parties so that the cooperation becomes formal and executable.
WAJIBU’s monitoring team visited selected 5 districts out of 17, which attended the
collaboration session between CSOs and PCCB last year. The PCCB’s PETS officers explained
the areas which they have been collaborating with CSOs as follows:
- Collaboration with CSOs during reflection meetings which are conducted by CSOs at
district level,
- Through monitoring of public expenditure in the development projects at LGAs level,
- Through using the NGOs accountability information materials as source of information

especially by providing PCCB with prior information for tracking public expenditure.

Also, they suggested ways of strengthening the relationship between PCCB and CSOs as
follows;
1. CSOs should share their annual operation plan with PCCB so as to reduce duplication
with PETS activities,
2. Sharing of implementation reports,
3. Collaborating in different trainings and researches whenever possible,
4. Sharing feedback and experiences whenever there is a need,
CASE STUDY ON CSOs COLLABORATION WITH PCCB
- WAJIBU’s monitoring team visited Morogoro rural, whereby it met with officials from its
partner CSO called Kijogoo Group for Community Development (KGCD). The KGCD officials
told the WAJIBU’s monitoring team that;
“We have been collaborating with PCCB to conduct PETS activities from village level up to
district level. After doing PETs, PCCB took the project which we were tracking of Construct-
ing Mahenge (B) Primary School, costing TZS 8,668,450 for further investigation after we
presented to them information that showed red flags of corruption during the implemen-
tation of that project”. WAJIBU’s collaboration with PCCB is such that PCCB also provides
feedback on the status of the project after conducting an investigation. However, if the inves-
tigations are done and it warrants prosecution, PCCB will not be obliged to share any further
information due to the nature of its work.
Output 4.2 Youth are engaged on anti-corruption issues and accountability Agenda
During the year, three Utouh’s Accountability Lecture Series were held at two Institutions of
higher learning namely; the Institute of Accountancy Arusha (IAA) and twice at the Institute
of Rural Development Planning (IRDP), Dodoma. These lectures series resulted into an
establishment and launching of two accountability clubs in the respective institutions.
i. The 4th Utouh Accountability Lecture Series at the Institute of Accountancy

Arusha.
The 4th Utouh Accountability lecture was conducted on 20th July 2020 at the Institute of
Accountancy Arusha with the theme “Ushiriki wa vijana katika mapambano dhidi ya
Rushwa”. More than 300 youth attended this lecture. The key note speech was delivered by
the Executive Director of WAJIBU- Mr. Ludovick Utouh. The lecture had three discussants
from NBAA Mr. Angyelile Tende, PCCB Ms. Florence Mwita and IAA Ms. Pamela Chogo.

Executive Director of WAJIBU, Mr. Ludovick Utouh presenting a paper during the 4th Utouh
Accountability lecture on 20th July 2020 at the Institute of Accountancy Arusha (IAA).
This 4th lecture led into the Institute’s management, Student Government and WAJIBU to
agree on establishing an Accountability club, which became a platform for the youth to
discuss on accountability and anti- corruption issues on a regular basis. The established
Accountability club had 70 members together with its WhatsApp group having 80
members. These club’s social media platforms (WatSup groups) are great platforms
of discussing issues of anti-corruption and accountability on a daily basis. This lecture
empowered the youth with anti-corruption and accountability information, especially in
exposing corrupt practices and its perpetrators at the Institute. This lecture also improved
students’ skills in understanding financial accountability matters from a former CAG’s
point of view.
The established Accountability club had 70 members together with

its WhatsApp group having 80 members. These club’s social media
platforms (WatSup groups) are great platforms of discussing issues of
anti-corruption and accountability on a daily basis.

Participants follow up keenly the 4th lecture series session at IAA, Arusha
ii. Utouh Accountability Lecture Series at the Institute of Rural Development Planning
(IRDP), Dodoma.
The 5th and 6th Utouh’s Accountability

lecture series was conducted on 1st August
2020 and on 25th November 2020 at the
Institute of Rural Development Planning,
Dodoma. These lectures were attended
by more than 2,000 youths and the
university management team. The first
topic discussed in the 5th lecture series was
“Ushiriki wa Vijana katika Mapambano
dhidi ya Rushwa” and it was presented
A photo of the 5th Accountability Lecture Series
conducted on 1st August 2020 at the Institute by Mr. Fabian Pokela, Ethics Director
of Rural Development Planning, Dodoma from the President Office, Public Service
Management. The lecture also had another
topic entitled “How Civil Society Organizations Engages Community on Governance
and Accountability Issues” which was presented by Advocate. Lawrence Chuma.

Both topics were discussed by the three invited discussants, namely; Mr. Joseph.Mwaiselo
from PCCB, Ms Getrude Mugizi from Rhodes University, South Africa and Prof. Tiberio
Mdendemi from IRDP. This lecture also resulted into the Institution’s management,
Student Government and WAJIBU to establish an Accountability club, which also
became a platform for the institutes’ youth to have more discussions on accountability,
corruption and transparency issues. After seeing the impact of the Utouh Lecture Series to
youths especially on reduction of reported corruption cases in their institution, the IRDP
management requested another lecture series for the welcoming event of its first-year
students to be held in November 2020. WAJIBU agreed to the request and decided to
conduct the 6th Accountability lecture series at the IRDP.
The 6th lecture series event was conducted at IRDP, in which two paper were presented
as follows; Dr. Issac Maro who presented a paper on “Umuhimu wa Faragha kwa Vijana
na Haki na Afya ya Uzazi” while the other paper by Ms. Gema Akilimali was on, “Ni kwa
Namna Gani Kukosekana Uwajibikaji Kunachangia Kuenea kwa Rushwa na Ukatili wa
Kijinsia”. These topics were discussed by two discussants namely Mr. Sosthenes Kibwengo
from PCCB and Dr. Shauri Timothy from IRDP, where emphasis was given to the fight
against gender violence brought by corrupt practices.
Currently, the club at IRDP has more than 200 members and its WhatsApp group has 189
members who are communicating on anti-corruption and accountability issues on a daily
basis. WAJIBU is expecting to conduct the 7th and 8th lectures series at the Local Government
Training Institute – (LGTI) Hombolo, Dodoma in January 2021 and Moshi Cooperative
College, in Kilimanjaro region respectively in 2021. Meanwhile, WAJIBU continues to support
the Accountability Clubs technically by providing information to enable them to demand
accountability where they believe is not coming forth.
OUTCOME 5:
WAJIBU is an accountable, credible and professional think tank institution in the area
of public accountability in Tanzania.
To accomplish strategic outcome 5, the activities implemented were obtained through

output 5.1 (i) and 5.2 (i & ii) which had the following results;
Output 5.1 Well-resourced organization that is accountable, professional and credible

in effectively managing organization resources.
i. From Adverse to Qualified Audit Opinion - The Case of Kigoma/Ujiji Municipal

Council.
WAJIBU continues to be a credible, reliable and professional organization that is

trusted, respected and relied upon by both the government and non-state actors on
the accountability agenda. This was demonstrated in the case of Kigoma/Ujiji Municipal
Council as presented below;

WAJIBU, through its analysis of the Controller and Auditor General’s report of Local Government
Authorities 2015/16, revealed that Kigoma/Ujiji Municipal Council had been issued with an Ad-
verse Audit Opinion for the second year in a row. WAJIBU decided to present this issue in its sim-
plified Accountability report of the Local Government Authorities for 2015/16. This report reached
a wider public and the then Kigoma Urban Member of Parliament Hon. Zitto Kabwe (MP), in
2016/17 decided to take action by asking the Municipal Director to address the problem. On 23rd
August 2017, Kigoma/Ujiji Municipal wrote a letter to WAJIBU requesting it to advise the Munici-
pal Council on how it can prepare its financial statements for the year in accordance with IPSASs
and technical pronunciations issued by NBAA. WAJIBU accepted the request and agreed to un-
dertake the assignment without charging any consultancy fee as the Municipal had expected.
Several areas were identified in terms of providing this support to Kigoma/Ujiji MC as follows;
i. Review of last year’s financial statements and adjustments as per Management Letter is-
sued by the CAG for the year 2015/16.
ii. Review of the registers which supported the preparation of the Council’s Financial State-
ments (e.g. Imprest Registers, Creditors and Debtors Registers, Loan etc.)
iii. Review of calculations and disclosures concerning the reporting of the Plant, Property and
Equipment as per IPSAS 17.
iv. Review of the Council’s Asset Management Policy including the Council’s Fixed Asset Regis-
ter
v. Review of the treatment of Grant Accounts and Deferred Accounts in accordance with IAS
20
vi. Review of the implementation of NBAA pronouncements on disclosure requirements
vii. Review of the accounting for provisions, contingent liabilities and contingent assets as per
IPSASs 19
viii. Review of the Cash balances and Cash book management including bank reconciliation
statements.
ix. Review of all the Municipal’s revenue

and expenditure as reflected in the fi-
nancial statements.
x. Implement fully the recommendations

of the CAG around the identified short-
falls and other issues raised.
A team of WAJIBU’s experts went to Kigo-

ma/Ujiji Municipal and after critical review-
ing its accounting record keeping system,
came out (by then) with strong and vibrant
recommendations, which if acted upon
would lead to a reversal of the adverse audit
opinion being issued consistently.
Despite the efforts taken, two years later

(2016/17 and 2017/18), the CAG still continued

to issue the Kigoma/Ujiji Municipality with an Adverse Opinion due to the fact that the council
had just begun slowly to embark on the proposed changes that were recommended by WA-
JIBU. WAJIBU kept on following up on Kigoma/Ujiji Municipal Council. Some of the proposed
changes by WAJIBU were major and time consuming for instance, increasing manpower of
the accounting department, provide on-job training to address the issues raised and sustain
proper financial reporting as per the accounting standards and NBAA pronunciations.
However, WAJIBU’s following up on Kigoma/Ujiji’s progress during the period yielded results.
In the year 2018/19, Kigoma/Ujiji Municipal Council was issued with a Qualified Audit Opinion
after having consistently improved their financial reporting and implementation of the previ-
ous years’ audit recommendations. To make it more explicit, the Municipal Executive Director
of Kigoma/Ujiji (Mr. Mwailwa Pangani) explained the reasons behind this success was due to
the following reasons;
• Management implemented fully the CAG’s recommendations and strengthened the in-
ternal controls to prohibit repeat of the weaknesses identified also as was advised by WA-
JIBU.
• The Council increased the number of accounting staff by recruiting 2 more Accountants.
• Management provided accountability training to their staff so as to increase their compe-

tency in the preparation of financial statements.
This great success story of Kigoma/Ujiji Municipal Council eventually being issued with the
qualified Audit Opinion is a case that shows how collaboration between CSOs and LGAs can
bring about positive change. Although, more needs to be done to attain the Unqualified Audit
Opinion which is better than the Qualified Audit Opinion. WAJIBU believes that come next au-
dit, Kigoma/Ujiji Municipal Council will get an unqualified audit opinion if they keep continuing
implementing the proposed recommendations.
Output 5.2 Learning organization that responds to dynamics of accountability in

Tanzanian context
i. Awards on the part of Strategic Advocacy
During the year, WAJIBU as a think-tank organization continued to use different

strategic advocacy techniques to influence change and improvement of policies in the
country. In recognition of such efforts on improving transparency and accountability
in the public procurement process in Tanzania, HIVOS awarded WAJIBU with two
certificates one on Innovative Advocacy and the other on Program Compliance
Certificate under the project called Open Up Contacting Project. This project was
successfully undertaken and concluded by WAJIBU in collaboration with HIVOS- East
Africa.
On the CSOs week November, 2019 Dodoma, WAJIBU was awarded by the Foundation
of Civil Society an outstanding NGO in Social Accountability Category. Also WAJIBU
achieved an Equivalent Determination (ED) Certification. ED Certification qualifies an
NGO to access funds from American donors and it also proves that the awarded CSO
has meet the due diligence requirements of the American International grantees to
become equivalent to the US public charity.

ii. Preparation of Two Video Documentaries
WAJIBU prepared a two-documentary video to showcase the history of WAJIBU and

the impact of its activities to the community through dissemination of its accountability
information materials. These two video documentaries will be shared with our
stakeholders through different platforms in order to increase visibility of WAJIBU’s
activities and increase awareness on transparency and accountability in the country.
iii. End-term evaluation of WAJIBU’s SP 2017-2021 to usher in the preparation of the

Second SP 2021-2025
WAJIBU organized an end-term evaluation process of its SP 2017-2021 in January 2020.

A competitive tender was advertised and BluWat Company Ltd won the tender to
undertake the work. BluWat Company managed to conduct the end-term evaluation
and submitted its report to WAJIBU on 13th May, 2020. The evaluation report indicated
areas in which WAJIBU needs to consider during the preparation of its second SP 2021-
2025. Some of the areas included, to increase access of accountability information at
grassroots level (ward and village), to continue engaging government in influencing
policy change, to strengthen capacity of strategic partners such as media to demand
accountability and improved capacity of elected representatives to be able to effectively
perform their oversight roles. Also, the report challenged WAJIBU to come up with a
comprehensive gender strategy in the implementation of its accountability programs
as well as involving the marginalized groups and people living with disabilities in its
activities.
iv. Preparation of the Second WAJIBU’s SP of 2021 – 2025
WAJIBU started to prepare its second SP of 2021- 2025 since September 2020. This
second SP was formulated by Engage Consult Ltd under supervision of WAJIBU’s
management. The draft second SP has already been validated and it is now waiting
to be approved by the Board of Directors and the AGM. Also, WAJIBU’s Operational
Plan for 2021 has also been developed, which also wait for the approval of the Board of
Directors and the AGM.
v. Leadership training for WAJIBU’s staff conducted by CBLI- Centre
A total of three staff of WAJIBU from the program and finance departments attended
a leadership training program for a total of three weeks with one week in November
2019, February 2020 and June 2020. The leadership program was based on preparing
middle line and senior managers to become leaders of NGOs in the near future. This
training was conducted by the CBLI Center in Arusha.
CBLI Center is a company limited which deals with organization capacity building,
leadership training and assessments in East Africa. Through the training, WAJIBU’s staff
were capacitated to understand the difference between leadership and management.

They were empowered with various skills such as time management, emotional
intelligence, building organizational culture, branding and networking, fundraising
and financial management. After the training, each participant got the opportunity to
choose a mentor who would guide them to become better leaders in the future. The
three staff of WAJIBU were issued with certificates of achievement after successfully
completing the leadership training.
vi. Newly signed contracts and MOUs between WAJIBU and Development
Partners
On January 16th 2020 The Norwegian Ambassador to Tanzania H.E. Elisabeth

Jacobsen with her team visited WAJIBU
vi. Newly signed contracts and MOUs between WAJIBU and Development Partners
During the year, WAJIBU signed five new contracts and one MOU on program
implementation. The newly signed contracts are; contract with the Norwegian
Embassy, the Foundation for Civil Society, GIZ, IBP and US embassy for supporting the
implementation of WAJIBU’s operational plan for 2020 and 2021. WAJIBU also, signed
one joint collaboration MoU with implementing partners of SIKIKA & HAKI ELIMU and
CFRI for the International Budget Partnership (IBP) project as lead coordinator.
WAJIBU drafted two other MoU’s with PCCB and Local Government Training Institute-
Hombolo and these MoU’s are currently under negotiations for signing from January
2021.

Signing of MoU between CFRI, SIKIKA, HAKIELIMU and
A visit of the Charge de affairs of the US Embassy
WAJIBU on collaborative implementation of the IBP
to Tanzania Dr. Imni Peterson to WAJIBU.
project.
Vii. Preparation of WAJIBU’s first Annual General Meeting (AGM)
WAJIBU conducted its first Annual General Meeting (AGM) on 18th December 2020, at
Maru Maru Hotel, Zanzibar. Two days before the AGM, on 16th December 2020, the 15th Board
of Directors meeting was held at the same venue. The AGM was comprised of WAJIBU’s 7
members including 4 Board of Directors. There were 4 invited development partners and
the 7 WAJIBU’s staff . A total of 22 (14 males and 7 female) participants attended the session.
The AGM started with a training session to its members since this was the first time
WAJIBU’s members were meeting. Two presentations were made during the training
session. The first presentation was on legal requirements and AGM mandate which was
presented by Advocate Pasience Mlowe and the second presentation was an orientation
and experience sharing conducted by Dr. Stigimata Tenga.
During this AGM, members approved the proposed name of Ms. Jane Magigita (Executive
Director of EFG) to become WAJIBU’s first AGM chairperson. According to WAJIBU’s
Membership Charter 2020, the AGM Chairperson shall hold the position for a period of
three years.
The WAJIBU’s AGM discussed and approved the following proposed agenda;
a) Video clip presentation on the History of WAJIBU

b) Highlights of the Annual Progress report 2020
c) Highlights of WAJIBU’s SP 2021 -2025,
d) Video clip presentation on WAJIBU’s achievements
e) The 2021 Operational Plan and Budget.

From top left to bottom right, the group photos below show WAJIBU’s Board of Directors,
AGM members, invited development partners and the WAJIBU’s secretariat.
WAJIBU’s AGM Members and Development

WAJIBU’s Board Members
Partners (invited)
WAJIBU’s AGM Members WAJIBU’s Board Members and Secretariat

RISK MANAGEMENT AND MITIGATION STRATEGIES
WAJIBU analysed risks during the preparation of its 2020 Operational Plan and prepared
the risk matrix. During the course of its implementation, WAJIBU’s risk matrix was executed
as shown below in Table No.1.
Table No. 1 WAJIBU’s Risk Matrix
S/N Risk Type Source Chance Impact Response Responsi-

(High/ Low) (High, Low, Action ble Person
Moderate)
1 Financial Overdependence H H WAJIBU ED

Risk from Donors, Diversified its
Weak own sourc- resources to
es) comply to do-
nor contracts
2 Legal Risk Lack of compli- H H WAJIBU was FAM
(Compli- ance (Registrar registered un-
ance of & TRA) der the NGOs
Law) Act 2002
3 Political Shrinking Civic H H WAJIBU ap- ED
Risk Space, poor plied Engage-
relations with ment Strategy
the government/ with the gov-
Parliament) ernment and
stakeholders
4 Reputa- Failure to deliver, L H WAJIBU lived ED
tional Risk failure to live the up to its core
core values values
5 Sustain- Failure to learn L L WAJIBU de- ED

ability Risk & adopt, limited veloped a MEL
stakeholder’s Framework
engagement
6 Techno- Hacking, slow to L L WAJIBU PM

logical adopt new tech- developed a
Risk nology, Communica-
tion, Branding
and Advocacy
Strategies

LESSONS LEARNT
Managing WAJIBU’s Operational plan 2020 during the outbreak of the COVID-19 pandemic
and later on the general elections provided a key lesson that WAJIBU is an adaptive and
flexible organization. Conducting meetings virtually and using the social networks as the
major platform for meetings and discussing accountability issues became the adaptive
way of implementing WAJIBU’s operational plan 2020. Coping with the aftermath of the
outbreak still remains a challenge as risks involved were not part of WAJIBU’s Operational
plan 2020. These risks include funding risks, social-economic risks and political risks. It is
important to note that these risks will be considered in the next operational plan of 2021 in
order not to hinder unforeseen program implementation eventualities.

SECTION
02FINANCIAL PERFORMANCE

This part of the report focuses on the summary of the budget, financing of WAJIBU’s
Annual Action Plan for the year 2020 and actual budget implementation in each WAJIBU’s
strategic outcome.
Budget Summary
In the year 2020, WAJIBU approved a budget of TZS 1,694.49 million to implement its
Annual Operational Plan. This amount was an increase of 25% from the annual budget
of TZS 1,358.00 million approved for the year 2019. The 2020 annual approved budget was
expected to finance programme activities amounting to TZS 1,345.59 million (equivalent to
79%) and administrative cost amounting to TZS 348.90 million (equivalent to 21%) as shown
in details in table 1.
Table 1: Detailed Distribution of the Approved Annual Budget 2020.
APPROVED
% CONTRI-
OUTCOME BUDGET
BUTION
(TZS)
OUTCOME 1: Citizens are actively championing and

demanding for accountable collection and use of public 363.61 21%
resources
OUTCOME 2: Duty bearers are using oversight recommen-
dations to improve their policies and practices of public 260.79 15%
financial accountability.
OUTCOME 3: Strategic stakeholders are actively engaged

through platforms that enable consistent follow up and 203.13 12%
dialogue on issues of public accountability
OUTCOME 4: State and non- state actors are fighting cor-

179.66 11%
ruption to improve accountability in the country
OUTCOME 5: WAJIBU is an accountable, credible and pro-

338.40 20%
fessional think tank in the area of public accountability
Total _ Programme _ Cost 1,345.59 79%

ADMINISTRATION COST: Administration department pro-
vides motivation to the work force and make them realize 348.90 21%
the goals of the organization.
Total _ Budget 1,694.49 100%

Summary of the Budget Implementation
To finance the annual approved budget of TZS 1,694.49 million, WAJIBU managed to collect
a total of TZS 1,293.35 million (equivalent to 76% of the approved budget) and spent TZS
1,122.07 million (equivalent to 66% of the approved budget) in the year 2020 to implement
various programmes activities as shown in the figure 1.
Figure 1: Annual summary of Budget Implementation for the Year 2020 in TZS “million”
1,800.00 1,694.49
1,600.00
1,323.82
1,400.00
1,122.07
1,200.00
1,000.00
800.00
600.00
400.00
200.00
0.00
APPROVED ACTUAL COLLECTION ACTUAL EXPENDITURE
Financing of WAJIBU’s Annual Action Plan 2020
The 2020 WAJIBU’s Annual Action Plan required a total of TZS 1,694.49 million, which
was equivalent to 736,734 USD. In 2020, WAJIBU was able to collect TZS 1,293.35 million
equivalent to 76% of the approved annual budget from various sources. This is an increase
of 8% in the amount collected in the year 2020 from TZS 1,195.33 million in the year 2019.
The amount was collected from basket funders who contributed 80% of the total collection
followed by project funders who contributed 18% and own sources 2%. The composition of
the collections in comparison with the previous year is provided in the table 2.
Table No. 2: Distribution of the Collected Fund from Three Revenue Categories for the
Year 2019 and 2020
COLLECTION “TZS MILLION”

SOURCE OF FUND 2020 2019
BASKET FUND 1,037.69 834.06
PROJECT FUND 226.99 335.58
OWN SOURCE 28.66 25.68
TOTAL 1,293.35 1,195.32

The amount collected does not include TZS 228.60 million received from an American
Donor (basket funder) which is advance fund for the financial year 2021. The TZS 1,293.35
million collected to finance the 2020 annual budget was received from:
AMOUNT
DONOR “TZS MILLION”
1. KPMG - AcT2 554.28
2. Royal Norwegian Embassy 257.05
3. American Donor 226.37
4. The Foundation for Civil Society 62.57
5. GIZ(GFG Programme) 72.92
6. IBP - Current Portion 63.79
7. HIVOS 27.71
8. Own Source 28.66
TOTAL 1,293.35
Detailed budget Implementation:
In the year 2020, WAJIBU was able to implement the approved programme activities to the
tune of 82%. To implement the programme activities, WAJIBU spent TZS 1,122.07 million
which is equivalent to 66% of the approved budget of TZS 1,694.49 million or 87% of the
total collected fund of TZS 1,293.35 million. The annual actual expenditure of TZS 1,122.07
million is an increase of 17% from the previous year’s actual expenditure of TZS 963.88
million. Summary expenditure incurred in the year 2020 across the five WAJIBU’s strategic
outcomes and administration expenses is as provided in figure 2 and table 3.
400.00 363.61
338.40 348.90
350.00 310.11 296.90
300.00 260.79
250.00 203.13
196.12
177.38 179.66
200.00
150.00
89.62
100.00
51.95
50.00
0.00
OUTCOME 1 OUTCOME 2 OUTCOME 3 OUTCOME 4 OUTCOME 5 ADMINISTRATION
BUDGET ACTUAL
Figure 2: Budget and Actual Expenditure Across the Five WAJIBU’s Strategic Outcomes
and Administration Cost for the Year 2020 in TZS “million”

Table No 3: Budget, Actual Expenditure and variances Across the Five WAJIBU’s
Strategic Outcomes and Administration Cost for the Year 2020
APPROVED
BUDGET VARIANCE VARIANCE
(TZS MIL- ACTUAL (TZS (TZS MIL- (TZS MIL-
OUTCOME LION) MILLION) LION) LION)
OUTCOME 1: 363.61 196.12 167.50 46%
Citizens are actively championing

and demanding for accountable col-
lection and use of public resources
OUTCOME 2: 260.79 177.38 83.41 32%
Duty bearers are using oversight

recommendations to improve their
policies and practices of public
financial accountability.
OUTCOME 3: 203.13 51.95 151.18 74%
Strategic stakeholders are actively

engaged through platforms that
enable consistent follow up and di-
alogue on issues of public account-
ability
OUTCOME 4: 179.66 89.62 90.04 50%
State and non- state actors are fight-

ing corruption to improve account-
ability in the country
OUTCOME 5: 338.40 310.11 28.29 8%
WAJIBU is an accountable, credible

and professional think tank in the
area of public accountability
Total _ Programme _ Cost 1,345.59 825.18 520.41 39%
ADMINISTRATION COST: 348.90 296.90 52.00 15%
Administration department provides

motivation to the work force and
make them realize the goals of the
organization.
Total _ Budget 1,694.49 1,122.07 572.42 34%

In the year 2020, WAJIBU was able to implement the approved
programme activities to the tune of 82%. To implement the
programme activities, WAJIBU spent TZS 1,122.07 million which
is equivalent to 66% of the approved budget of TZS 1,694.49
million or 87% of the total collected fund of TZS 1,293.35 million.
The annual actual expenditure of TZS 1,122.07 million is an
increase of 17% from the previous year’s actual expenditure of TZS
963.88 million

AUDITED FINANCIAL STATEMENTS for the year ended DEC 2020
BOARD OF
DIRECTORS’
REPORT
&
Audited Financial
Statements for the year
ended 31st Dec
2020


































ANNEX I
Analysis of people reached through the WAJIBU’s social media networks from January-
December 2020.
Table No.4
SOCIAL MEDIA PLATFORM NUMBER OF PEOPLE REACHED
FACEBOOK 1,534
INSTAGRAM 475
YOUTUBE 23
WHATSAPP 72
TOTAL 2,104

ANNEX II
WAJIBU’s Accountability articles on fraud, corruption and procurement issues



ANNEX III
NGONEDO’s simplified accountability report for Dodoma region

Mawasiliano:
WAJIBU - INSTITUTE OF PUBLIC ACCOUNTABILITY

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WAJIBU

WAJIBU's Annual Report 2020 - final.indd 1 30/04/2021 1:57 PM

WAJIBU's Annual Report 2020 - final.indd 2 30/04/2021 1:57 PM

WAJIBU's Annual Report 2020 - final.indd 1 30/04/2021 1:57 PM

MESSAGE FROM THE CHAIRMAN..........................................................................................................................................................4

MISSION & VISION............................................................................................................................................................................................ 10

OUTCOME 1: Citizens are Actively Championing and Demanding Accountable

.Collection and Use of Public Resources.................................................................................................. 12

OUTCOME 2: . Duty Bearers are Using Oversight Recommendations to improve their

. Policies and Practice of Public Financial Accountability............................................................. 19

OUTCOME 3: . Strategic stakeholders are actively engaged through platforms that

. enable consistent follow up and dialogue on issues of public accountability............ 23

. institution in the area of public accountability in Tanzania..................................................... 30

Risk Management and Mitigation Strategies............................................................................................................................. 37

AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DEC.................................................................... 45

ii WAJIBU ANNUAL REPORT (Jan-Dec 2020)

WAJIBU's Annual Report 2020 - final.indd 2 30/04/2021 1:57 PM

AGM : Annual General Meeting

BoT : Bank of Tanzania

CAG : Controller and Auditor General

CASFAR : Country’s Annual State of Financial Accountability Report

COVID -19 : Corona Virus Disease

CSO : Civil Society Organizations

CFRI : Centre for Fraud, Research and Investigation

DART : Dar es Salaam Rapid Transport (also known as UDA)

EFG : Equality for Growth

FAI : Financial Accountability Index

FAM : Finance and Administration Manager

FCS : Foundation for Civil Society

GIZ-GFG : Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) - Good

IBP : International Budget Partnership

IFTU : Internal Financial Tracking Unit

IPSAS : International Public Sector Accounting Standards

LAAC : Local Authorities Accounts Committee

LGA : Local Government Authorities

MEL : Monitoring, Evaluation and Learning

MoU : Memorandum of Understanding

MDA : Ministry, Department and Agency

WAJIBU ANNUAL REPORT (Jan-Dec 2020) 1

WAJIBU's Annual Report 2020 - final.indd 1 30/04/2021 1:57 PM

NBAA : National Board of Accountants and Auditors

PAC : Public Accounts Committee

PCCB : Prevention and Combating Corruption Bureau

PEFA : Public Expenditure and Financial Accountability Assessment

PETS : Public Expenditure Tracking Surveys

PIC : Public Investment Committee

PO-RALG : Presidents Office – Regional Administration and Local Governments

PPRA : Public Procurement Regulatory Authority

PRIDE : Promotion of Rural Initiative and Development Enterprises

PSPTB : Procurement and Supplies Professionals and Technicians Board

SAM : Social Accountability Monitoring

WAJIBU : WAJIBU - Institute of Public Accountability

WCF : Workers Compensation Fund

WYPWD : Women Youth and People with Disability

2 WAJIBU ANNUAL REPORT (Jan-Dec 2020)

WAJIBU's Annual Report 2020 - final.indd 2 30/04/2021 1:57 PM

CURRENT ADDRESS WAJIBU - Institute of Public Accountability (WAJIBU),