Non Governmental Organizations Act (Amendments) Regulations (G.N. No. 609 of 2018)

(a) sources of fund or resources obtained;

(b) expenditure of fund or resources obtained; 1 Non Governmental Organizations Act (Amendments) Regulations GN. No. 609 (Contd.)

(c) purpose of fund or resources obtained; and

(d) activities to be carried from fund or resources obtained. Fund obtains by 13.Notwithstanding regulation 12, Non- Governmental Non-Governmental Organizations that Organizations obtained fund exceeding twenty million shillings shall: (a) be obliged to publish bi- annually the fund received and its expenditure in a wide circulated newspapers and other media channels which are easily accessible by the targeted on beneficiaries ; (b) cause the contracts or agreements entered with donor or person who grant the said fund to be submitted to the treasury and the Registrar not later than ten days from the date of entering the said contract or agreement for approval; and (c) declare to the Registrar of Non-Governmental Organizations any other resource received either in cash or in kind before its expenditure. Financial 14. Each Non-Governmental Transparency and Organization shall be obliged to: Accountability (a) develop and adhere to clear, well defined and written financial regulations that are consistent with sound financial management 2 Non Governmental Organizations Act (Amendments) Regulations GN. No. 609 (Contd.) principles and practice; (b) seek to limit resources used towards fundraising and running costs to a reasonable level or standard; (c) develop programs that take into account institutional strengthening and sustainability; (d) for the purpose of sustainability, undertake financial resources sustainability activities;

(e) manage resources in a manner that is prudent and provides value for money, including employing or involving competent personnel;

(f) ensure all financial transactions are transparently and fully documented, and that these documents are preserved for a defined number of years;

(g) ensure all substantive expenditures are authorized in a process that involves scrutiny by more than one officer, and where the Chief Executive or any other officer does not have unlimited authority;

(h) ensure procurement is undertaken in a manner that provides quality at least cost, avoids favoritism and corruption, is transparent, documented and otherwise 3 Non Governmental Organizations Act (Amendments) Regulations GN. No. 609 (Contd.) conforms to sound procurement principles;

(i) maintain a regularly updated assets register in accordance with sound accounting practice;

(j) maintain and manage bank account;

(k) develop and adhere to clear policies regarding payments to staff, volunteers to avoid conflict of interest and incentives to distort organizational priorities;

(l) prepare comprehensive and accurate financial statements in accordance with sound accounting practice;

(m) ensure that its financial statements are independently audited by registered and competent auditors; and

(n) exercise zero tolerance on corruption, money laundering and other form of substantive misuse of funds, and take effective actions to hold persons or institutions responsible accountable. Obligation of 15.-(1) Each Non-Governmental Non- Governmental Organization shall- Organization (a) be answerable, responsive and accountable to the people it serves through existing Local Government structure; (b) not enter into contracts which undermine sovereignty of the state and rights of the people; 4 Non Governmental Organizations Act (Amendments) Regulations GN. No. 609 (Contd.) and (c) work in accordance with national laws. (2) Any Non-Governmental Organization which contravenes the provision of this Part commits an offence. 5 Non Governmental Organizations Act (Amendments) Regulations GN. No. 609 (Contd.) Amendment of 3. The principal Regulations are amended in the First the Schedule Schedule adding at the end the following new Table:- “Statement of the fund/resources raised by Non- Governmental Organizations Name of the Amount or The Purpose for stakeholder who details of the which the Fund rendered the given Fund was rendered Fund Dodoma, UMMY A. MWALIMU 12th October, 2018 Minster for Health, Community Development, Gender, Elderly and Children 6