Tanzania Agricultural Research Institute

Unqualified Opinion

I have audited the financial statements of Tanzania Agricultural Research Institute
(TARI) that comprise the statement of financial position as at 30 June 2023, and the
statement of financial performance, statement of changes in net assets and cash flow
statement and the statement of comparison of budget and actual amounts for the year
then ended, as well as the notes to the financial statements, including a summary of
significant accounting policies.

ln my opinion, the accompanying financial statements present fairly in at material
respects, the financial position of TARI as at 30June 2023, and its financial performance
and its cash flows for the year then ended in accordance with international public Sector
Accounting Standards (IPSAS) Accrual basis of accounting and the manner required by
the Public Finance Act Cap. 348.

Basis for Opinion
I conducted my audit in accordance with the international Standards of Supreme Audit
institutions (lSSAIs). My responsibilities under those standards are further described in
the section below entitled "Responsibilities of the Controller and Auditor General for
the Audit of the Financial Statements.

I am independent of TARI in accordance with the international Ethics Standards Board
for Accountants' Code of Ethics for Professional Accountants (IESBA Code) together with
the National Board of Accountants and Auditors (NBAA) Code of Ethics, and I have
fulfilled my other ethical responsibilities in accordance with these requirements.
I believe that the audit evidence I have obtained is sufficient and appropriate to provide
a basis for my opinion.

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