The report covers the audited entities include Vote 56, which is the President's Office - Regional Administration and Local Government, together with seven affiliated entities, namely Dar Rapid Transit Agency (DART), Local Government Training Institute (LGTI), Roads Fund under PO- RALG, Local Government Loans Board (LGLB), Tanzania Rural and Urban Roads Agency (TARURA), Association of Local Authorities of Tanzania (ALAT), and Vote 2 - Teachers Service Commission (TSC). It also covered 26 Regional Secretariats and 184 Local Government Authorities and two subsidiaries of Arusha Meat and Dar es Salaam Development Cooperation (DDC), making 220  audited entities to be 220.