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Financial audit 2013


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Financial Audit_CiDA_2013

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Financial audit 2013

  2. 2. CIVILDEVELOPMENTAGENCY Tableof Contents Contents STATEMANTOFMANAGEMENT'SRESPONSIBILITY ......,.........,..3 INDEPENDENTAUDITORS',REP0RT............... ...............................4 SPECIALPURPOSEBALANCESHEETSTATEMENT... ..,..,.............5 SPECIALPURPOSESTATEMENTOFOPEMTIONS...... ,..,..,..,.......6 NOTESTOTHESPECIALPURPOSEFINANCIALSTATEMENTS.............. ........,..,,......7 2 l P r , , c
  3. 3. CIVILDEVELOPMENTAGENCY STATEMANTOFMANAGEMENT'SRESPONSIBILITY Themanagementofthe civil DevelopmentAgencyis responsiblefor the preparationofthe specialpurposeprojectfinancialstatements(referredto as"the Agency"].In doingso,the CivilDevelopmentAgencyis requiredto: - selectsuitableaccountingpoliciesandapplythemconsistently; - makeludgmentsandestimates,whicharereasonableandprudent. The managementis responsiblefor keepingproper accountingrecords,which disclose with reasonableaccuracy the financial position of the Agency. It has a general responsibilityfor takingsuchstepsas reasonablyopento them to safeguardthe assetsof theAgencyandto preventanddetectfraudandotherirregularities. 3lPage
  4. 4. $ CroweHorwath. GeorgianAudit & Conslrlting Company l,lemberCroweHorwaihlnlemational Axis BusinessPalace.4ih floor 2, D. GamrekeliStr.,Tbilisi0160,Georgia +99532 2904522fel ffi;:"lX'"fl:3:*" INDEPENDENTAUDITORS'REPORT NameofEntity: CivilDevelopmentAgency YearEnd:37.12.13 To:ManagementoftheCivilDevelopmentAgency We have audited the accompanyingfinancial statements of the Civil DevelopmentAgency (registeredin Georgial(CIDA),which comprisethe statementof financialposition as of December3t, ?013,and the relatedstatementsof activitiesfor the year then ended,and a summaryof significantaccountingpoliciesandotherexplanatorynotes. Managementis responsiblefor the preparationand fair presentationof these financial statements in accordancewith International Financial Reporting Standards,and for such internal control as managementdeterminesis necessaryto enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Our responsibilityis to expressan opinion on these financialstatementsbasedon our audit. We conductedour audit in accordancewith InternationalStandardson Auditing. Thosestandardsrequire that we complywith ethicalrequirementsand plan and perform the audit to obtain reasonableassuranceaboutwhether the financialstatementsare free from materialmisstatement. An audit involvesperformingproceduresto obtainaudit evidenceaboutthe amountsand disclosuresin the financialstatements.The proceduresselecteddependon the auditor's judgment,includingthe assessmentof the risks of materialmisstatementof the financial statements,whether due to fraud or error. In makingthoserisk assessments,the auditor considersinternal control relevant to CIDA'spreparation of the financial statementsin order to designaudit proceduresthat are appropriatein the circumstances,but not for the purposeof expressingan opinion on the effectivenessof CIDA'sinternal control,An audit also includes evaluating the appropriatenessof accounting policies used and the reasonablenessof accountingestimatesmadeby management,as well as evaluatingthe presentationof the financialstatements. We believe that the audit evidence we have obtained is sufficient and appropriate to providea basisfor our auditopinion. In our opinion,the financialstatementspresentfairly,in all materialrespects,the financial positionof CIDAas of December31,2073,and its financialperformancefor the year then endedin accordancewith InternationalFinancialReportingStandards. 4f,.-..7,,;t.4r..:.t GeorgianAudit andConsulting Member of CroweHorwath 04 ApriI2014 * €a^aa,r"{li"u5, {**in " r,.y
  5. 5. CIVILDEVELOPMENTAGENCY SpeciolPurposeStatementof Financial Position asat 3l December2013 amountsareexpressedin GELunlessindicatedotherwise t t t I t t t t II t I I t I I I I t SPECIALPURPOSESTATEMENTOFFINANCIALPOSITION CurrentAssets Cash Receivables- taxes Prepaidexpenses Total CurrentAssets Non-current Assets FixedAssets Total Assets 20L2 As of December31 Assets 2r2,454 6,968 20L3 AsofDecember31 474,A33 4,309 554 2r9,422 443,696 74,049 L16,+57 297,47| 600,153 Current Liabilities and NetAssets Current Liabilities VAT Payables Total Current Liabilities Net Assets Unrestricted Temporarilyrestricted Total NetAssets Total Liabilities and NetAssets 6,968 52,6A1 234,222 290,903 297,477 4,454 I02,220 493,480 595,699 600,153 6,964 4.454 5lPrrgc
  6. 6. CTVTLDEVELOPMENTAGENCY SpecialPurposeStatement of Activities theyeqr endedDecember37,2013 I T It i t t tI I I I rl I I t l I I I t amountsare in GELunlessindicotedotherwise SPECIALPURPOSESTATEMENTOFACTIVITIES Revenue Grantsreceived Otherrevenue Total revenue Expenses Program expenses Salaryexpenses Fixedassetsexpenses Stationeryexpenses Fuelexpenses Officerent expenses Vehicleexpenses Utility expenses Bankexpenses Total expenses Net result for current year Other items Fixedassetscapitalized VATrecovarebles Transfer of unexpendedfunds Changein netassets Netassetat beginningof year Net Assets as4,3t6 L,661,332 2072 For trle year 839,7a3 1 L q ? 2 2013 For the year 7,617,243 44,O89 306,104 335,545 39,t!2 za,a70 20,797 12,447 0,264 743 637,585 547,066 70,473 56,338 29,097 t6,464 'J-3,7 51 A q 1 q t,654 753 925 ________EggC47_ 280,385 34,407 2,515 (16,s1r.) 100,390 (10,627) 2,004 (s,2s2) 86,515 304,796 290,9032043AA 290,903 595,699 Financial Mana 6lPage
  7. 7. CIVILDEVELOPMENTAGENCY Notesto the SpecialParpose Financial Statements (amountsare expressedin GELunlessindtcotedotherwise) Ir I F I tT i tt I I t I I I NOTESTO THE SPECIALPURPOSEFINANCIALSTATEMENTS m|e 1,Descrip:tionof lctivities CivilDevelopmentAgencyICiDA)is the localNGOof l(vemoKartli region,which is launchingthe principlesof democraticgovernanceand civil societydevelopment sinceits establishmenton August13,2002.Alongthe way of efficientdevelopmenq CiDA'sactivitiestarget to acceleratethe national integrationprocesswithin the regionalareassettled by ethnic minorities.For strengtheningthe organizational backbone CiDA seeks to promote the civic participation through advancing independentmedia,NGOsectorandlocalself-governmententities. Legaladdressofthe Organization:9/L PirosmaniSt.,Rustavi,3700Georgia N'otea Basisiof Fhe$entatioxl The specialpurpose financialstatementshave been measuredand presentedin the GeorgianLari. Thepreparationof the special-purposefinancialstatementsrequiresthe useof estimates andassumptionthat affectthe reportedamountsofassetsand liabilities.Althoughthese estimatesare basedon management'sbest knowledgeof current eventsand actions, actualresultsultimatelymaydifferfrom thoseestimates. Thespecialpurposestatementsare preparedin accordancewith FinancialHandbookof CIDAand other financialinstructionsand policieseffectivein the Agency.In accordance with this basisof accountingexpenditures,includingcapitalspending,are recognizedat the time cashis disbursed,rather when incurred.Fundingincomeis recognizedin the specialpurpose statement of activitieswhen received,to the extent of expenditure incurred.Any surplus or deficit is shown as a specialpurposebalancesheetitem, ln general,accountingmethodusedin theAgencyrepresentscashbasisaccounting. TlPagc
  8. 8. CIVILDEVELOPMENTAGENCY Notesto the SpecialParpose Financial Stqtements (amountsare expressedin GELunlessindicatedothetwise) Note 3r lmproving accessto iustice for the representatives of ethnic and religious minorities in Georgia Proiect:# 1081 Donor: EurasiaPartnership Foundation Improvingaccessto justicefor the representativesof ethnicand religiousminoritiesin Georgiaproject is implementedby EurasiaPartnershipFoundation.The goal of the project is to improve accessto justice for the representativesof ethnicandreligious minorities.Theobjectivesofthe projectis to inform KvemoKarti andSamtskhe-Javakheti residentsabout their rights and about the existing mechanismsto defend them, to advocatefor eliminationof accessto justicebarriersfacingethnicminority residentsof KvemoKarti and Samtskhe-Javakhetiregions.To achieveaboveobjectivesinformational brochuresand posterswill be publishedanddistributed,meetingswill be organisedwith minority populationin KvemoKartli and Samtskhe-favakheti,newspaperarticleswill be published,meetingswith the coalitionfor an Independentand Transfarentjudiciaryand CBOsoperatingin thetargetregionswill beorganized. Budgetofthe Grant135,230GEL. Completiondateofthe agreementis May76,2074. GrantAgreementhad been signedbetweenEurasiaPartnershipFoundationand Civil DevelopmentAgency ICiDAJon March 28,2013. Implementingperiod of which was establishedfrom April 1,2013till May 76,2074.Projectbudgetwas approvedat 135,230 GELfor the whole period.CiDAco-shareis estimatedin the grant agreementat 11,520 GEL.Totalprojectcostis 146,750GEL. Revenue BeginningBalanceasof January1,2013 Revenuefor the year of 2Ol3 Total revenue Expenses Programexpenses Salaryexpenses Stationeryexpenses Fuel expenses Utility expenses Bank expenses Total exp enses Transfer of unexpended funds Ending Balance as of December 31, Amount 88,346 88,J.46 22,4O7 39,461 310 J ' L 300 24 63 424 8lPagc 2013 24,922
  9. 9. CIVILDEVELOPMENTAGENCY Notes to the SpecialPurpose Financial Statements (amountsareexpressedin GELunlessindicatedothelwise) Note 4: Support for fuvenile lustice Reform in National Minority Communities of Kvemo Kartli and Samtskhe favakheti Profect N: EIDHF./zOlz/292-L6l Donor: The EuropeanUnion, representedby EuropeanCommission The EuropeanUnion,representedby EuropeanCommissionis emplementing"Support for JuvenileJusticeReform in National Minority Communitiesof Kvemo Kartli and SamtskheJavakheti"project.The overallobjectiveof the projectis to threngthenrole of Georgiancivil society in promoting human rights and democraticreforms. Specific objectiveis to reintegratejuvenilesin conflictwith law of all ethnicitiesin KvemoKartli and Samtskhe-favakhetiinto their communities through new knowledge in both professional and general educational terms, personal development, and skills development.The action will producethree expectationalresults:state and non-state actors'skillsandcapacitiesfor effectiveserviceprovisionto iuvenilesin conflictwith Iaw are developed;fuvenilesin conflictwith law haveincreasedskillsand abilitiesfor socio- economicreintegrationandthe publicis informedaboutthejuvenilesjusticesystem. The total eligible cost of the action is astimatedat 89,699.9EUR. The contracting authorityundeftakesto financeamaximumof 84,999.9EUR,equivalentto 94.760/0. Theagreementis effectivefrom November6,2012throughApril 6,2014. Grantagreementwas amended.Amedmenthad beensignedby Zviad devdariani- Ex. Directorfor CivilDevelopmentAgency(Cidaland EuropeanUnionPhilipDimitrov-Head of Delegationon December26, 2073.The implementingperiod was establishedform November6,2012till April 6,2014.Numberof activitieswithin the projectwasincreased from 6 to 9, and alsopartiesagreedto performcertainre-allocationbetweenthe budget linestotalbudgetwasnot changed. Revenue BeginningBalanceas of January L, 2013 Revenue for the year of 2O73 Total revenue Expenses Program expenses Salary expenses Stationery expenses Fuel expenses Vehicle repair expenses Utility expenses Bank expenses Total expenses Transfer of unexpended funds Ending Balance as of December 37, 2Ol3 Amount 737,936 4,OA2 133,853 18,185 77,O27 Ir,439 3,113 r,497 L,646 205 t07 512 9l|.:gc 26,34'.
  10. 10. CIVILDEVELOPMENTAGENCY Notesto theSpecialPurposeFinancialStotements amountsare in GELunlessindicatedotherwise Note5: PersonalizedAssistancefor GeorgianMigrants ProiectN: DCI-MIGR/2013/ 283269 Donor: EUROPEANUNION The Action'soverall objectivethereforeis to "help Georgiabetter manageall aspectsof migratoryflows in all their dimensions.It achievesthis by advancingthree out of the four pillarsofthe EuropeanUnion'sGlobalApproachto MigrationandMobility-GAMMasSpecific objectivesof the project: . First,it "protectsthe HumanRightsofGeorgianmigrant"; . Secondit "promotes well-managedlegal migration by Georgianto Turkey and Greece": o Andthird, it "optimizesthepositiveeffectof migrationon GeorgianDevelopment. within thesethreespecificobjectives,theActionwill produce8 ExpectedResultsthat cover three stagesof migration from Georgiato Turkey and Greece:preparationstage,foreign residence,and return home.Thebelow graphshowsthe expectedresultsin relationto the project'sspecificobiectiveoverthesedifferentstagesof migration. Thetotal eligiblecostestimatedat 500,000EURo,ThecontractingAuthority undertakesto financea maximumof 450,000Euro,equivalentto 90% of the estimatedtotal eligiblecostof action. GrantStartDate:March26,2073 GrantCompletionDate:March26,2075 Revenue Beginning Balance as of fanuary I, 201,3 Revenue for the year of 2O73 Total revenue Expenses Program expenses Salary expenses Fixed assetsexpenses Stationery expenses Vehicle repair expenses Bank expenses Total expenses Transfer of unexpended funds Ending Balance as of December 31, 2O13 Amount 477,067 477,067 ro3,544 89,OA4 54,7tA 1,IzL t,423 353 250,243 226,824 l0 lPagi,
  11. 11. CIVILDEVELOPMENTAGENCY Notesto the SpecialPurpose Financial Statements (amountsareexpressedin GELunlessindicatedotherwise) Note 6: Networking Facilitation in Georgia ProiectN: G445 12 2!O 3016 20 Donor: United StatesAgencyfor International Development (USAID) East-WestManagementInstitute,Inc.IEWMI) under its Policy,Advocacy,and Civil society Developmentin Georgia(EWMI-G-PAC),with the United StatesAgencyfot International DevelopmentIUSAID]is emplementing"NetworkingFacilitationin Georgia"project.The purposeof the projectis to supportregionalcivil societydevelopmentin Georgiathrough supportingEWMI G-PAC'sgrant programs,supportingadvocacygroups and activitiesin regions,and creating and activatinga regionalcivil societynetwork [R-CSN].Expected resultsofthe projectare following: . RegionalCSO's,media,localgovernment,and citizensare better informedaboutG- PAC'sprograms; o G-PAC'sgranteesarecloselymonitoredandassisted,on an asneedbasis; o RegionalCSOscarryoutjointactivities; . Coordinationamont regional CSOs,media, local government and other major stakeholdersis improved; o Problemsat the grass-rootlevelareidentifiedby CSacrors; o Positiveand negativedailytrendsat the grassrootslevelare identifiedand reported by CSactors; o Problemsat grassrootslevelareanalysedandpoliciesareformulated; . Advocacy,ServiceProvision,WatchdogActivitiesareimplementedby R-CSN; o RegionalCSOsaresupportedby CiDAin financialandPRfields. BudgetoftheGrant223,135.19USD Completiondateofthe agreementisAugust31,2013 GrantAgreementhad beensignedbetweenEast-WestManagementInstitute,Inc.(EWMIJ, its Policy,Advocacy,and Civil society Developmentin GeorgiaIEWMI-G-PAC)andCivil DevelopmentAgency ICiDAJon November 16, 20!2, The agreementis effectivefrom October1,2012throughAugust31,2013. ll ll',r gc-
  12. 12. CIVILDEVELOPMENTAGENCY Notesto the SpecialPurpose Findncial Statements (amountsareexpressedin GELunlessindicdtedothetwise) Revenue BeginningBalanceasofJanuary7,2OI3 Revenuefor the year of 2073 Total revenue Expenses Programexpenses Salaryexpenses Fixedassetsexpenses Stationeryexpenses Fuelexpenses Officerent expenses Vehiclerepair expenses Utilityexpenses Bankexpenses Total expenses Transferof unexpendedfunds Ending Balance as of December31, 2013 Amount 43,987 136,866 1BO,a53 73,157 70,77Q 2,471 7 L 1 q 6,033 3,445 2,653 187 t66,tto L4,743 12lPage
  13. 13. Note 7: Networking Facilitation in Georgia Proiect N: GXXX13 21O3016 20 Donor:UnitedStatesAgencyforlnternationalDevelopment(USAID) East-WestManagementlnstitute,lnc.(EWMI)underitsPolicy'Advocacy'and-Civilsociety n"r"r"p**, inteorgia lrwrr/1l-c-eaL1,witir the uxite_dstates Agency fot lnternational D"u"lop."nt [usAlD) is emplementing ;Newvorkirg,-Facilitationin Georgia"project.overall p".p"r! "i,tt. proleci is to tuilO a tusiuin"ble and Jffectivecivil societynetwork of regional i.gini""tio*, *hi;h will anableto coordinateits efforts,olan and implement ioint advocacy and watchdogcampaigns,and fundraiseafter the G-PACproject ends' For this overall purpose,proiecthasthe followingspecificobjectives: . Build a R-GSNinstitutionalstructurei.e.creatingandstrengtheningthematicgroups representedby organizationsworking on similar issuesin different regions of Georgia; .IncreasetheroleoftheR_csNaseffectiveadvocateofgrass-rootprioritiesin Georgia; . lmplementproiectswithin thescopeof R-CSNthematicgroups' Budgetofthe Grant 148,537.5USD ComDletiondateofthe agreementis fune30'2014 ManagementInstitute,Inc.(EWMIJ, in Georgia[EWMI-G-PAC)andCivil agreementis effective fromOctober GrantAgreementhad beensignedbetweenEast'West its Poliry, Advocacy,and Civil society Development DevelopmentAgency(CIDAJon August31, 2013 The 15,2013throughJune30'2014. CIVILDEVELOPMENTAGENCY Notesto the SpecialPurpose Financial Statements amoun$are in GELunlessindicotedotherwise Revenue Beginning Balance as of January I' 2013 Revenuefor the Year of 2013 Total revenue Expenses Program exPenses Salary expenses Vehicle rePair expenses Bank expenses Total expenses Transfer of unexPended funds Ending Balance as of December 31, 2O13 Amount 64,088 64,O88 14,494 27,338 330 z o 42,147 2t,90L 13ll'agc
  14. 14. Note B:Local Actors Join for Inclusive Development and Governance in the south Caucasus(IOIN) Donor: Austrian Development Agency (ADA), Subgrant awarded by Cooperative for Assistanceand ReliefEverywharl",Inc. doing businessas CAREInternational in the Caucasus LocalActorsJoinfor InclusiveDevelopmentand Governancein the south caucasus(JOIN) projectisimplementedbyCooperativeforAssistance.andReliefEverywhare,Inc.doing tr.'in"r. as CAREInternationalin the Caucasuswith the financialsupport of the Austrian DevelopmentAgency (ADA). The objectiveof the JOIN project is to support local government,community secior and private sectorin iointly planningand implementing i"nd".-.".,ritiu"municipal developmentplansfor sustainablesocioeconomicdevelopment, Iupport BDICsin provision of market-rLlevantinformation and trainings to LG,CSand p.iu"t" ,".to. in support of strengtheninglocal value chains(in selectedfields such as agricultre) FirstSub-GrantAgreementhad beensignedbetweencooperativefor Assistanceand,Relief Everylvhare,Inc.CARnInternationalinihe Caucasusand CivilDevelopmentAgency[CiDA] on ;anuary L, 2072 (AgreementeffectivedateJwith duration till December3L' 2012: approvedinitialbudget- 70,800EUR. Sub.grantagreementwasamended.FirstamendmenthadbeensignedbyThomasReynolds - Mission Director, Cooperativefor Assistanceand Relief Ever'vhare, Inc. CARE Internationalin the Caucasusand ZviadDevdariani- Director,Civil DevelopmentAgency (Cile) onJ"n" 1,2012.Totalbudgetwasincreasedto 74,090EURandalsopartiesagreedto performcertainre-allocationbetweenthebudgetlines' Secondamendmenthad beensignedby ThomasReynolds- MissionDirector,cooperative for Assistanceand ReliefEver)n7vhare,'lnc.CAREInternationalin the Caucasusand Zviad Devdariani- ExecutiveDirectbr,Civil DevelopmentAgencyICiDAJon lanuary 3,-2013' periodof the sub-grantagreementwas prolongedfrom December31,20!2 until February Zg,201.3.Otherteims andconditionsofihe contract,includingbudgetremainedunchanged. onMarch|,2olgCooperativeforAssistanceandReliefEverwvhare,lnc.CARE Internationalin the CaucasuiandCivilDevelopmentAgency(CiDAlsignedsecondsub-Brant Agreement,ImplementingperiodofwhichwasestablishedfromMarchl,2013till FJbruarv28,207+.Projectbu-dgetwasapprovedatg].,173EURfor thewholeperiod' CIVILDEVELOPMENTAGENCY Notesto the SpecialPurpose Financial Statements amountsare in GELunlessindicatedotherwise 1411'>^ge
  15. 15. CIVILDEVELOPMENTAGENCY Notesto the SpecialPurpose Financial Statements amountsare in GELunlessindicatedotherwise Revenue BeginningBalanceas of JanuaryL, 2013 Revenuefor the year of 2O13 Total revenue Expenses Programexpenses Salaryexpenses Stationeryexpenses Fuelexpenses Officerent expenses Vehiclerepair expenses Utilityexpenses Bankexpenses Total expenses Transferof unexpendedfunds Ending Balance as of December31, 2013 Amount 3r,406 r22,950 L54,356 64,904 61,803 2,478 960 5,316 2,756 1,385 249 651 L4,705 139 15lPage
  16. 16. CIVILDEVELOPMENTAGENCY Notesto the SpecialPurpose Financial Statements amountsare in GELunlessindicatedotherwise Note9: CitizensAdvocacyInitiative (CAI), MSI proiect # 4927OO,O! ProiectN: Fixed Obligation crant Agreement# 493700,01-13-12-CiDA Donor: ManagementSystemsInternational [MSI) citizens Advocacy Initiative (cAIJ project is implemented by Managementsystems International(MSI).Thegoalofthe programis to improvetransparency,accountability,and institutionalefficienciesat all levelsof governmentof Georgiainstitutions,stakeholders, civilsociety,andcitizens.under the currentgrant,the civil DevelopmentAgency(ciDA)was selectedto encourageintroduction of mechanismsof collaborationbetween local Civil society organisations (csosJ, citizens, civil Advisory councils {public councilsJ and municipalitiesthrough participatory planning processeswith the goal of improvrng publicaccessto and engagementin Iocalgovernmentissuesin four municipalitiesandcities. In additionciDA will be improvingexistingand introducingnew public awereness,public monitoring,and pblic advocacymechanisms.To achieveabove oblectivesciDA will link Rustavi,Gori,Kutaisiand Poticivilsocietyactorswith municipalandcity officialsto increase publicparticipationin decision-makingprocessesthroughthe increaseof publicawareness and interestin local affairs;public monitoringof municipaland city decision-making,and publicadvocacymechanisms. Budgetofthe Grant 176,372.12GEL Completiondateofthe agreementisJanuary70,2014 GrantAgreementhad beensignedbetweenManagementSystemsInternational(MSI] and civil DevelopmentAgency [ciDA] on March 6, 2013 (Agreementeffectivedate] with durationtill January70,20t4; approvedbudget- 116,Z7Z.IZGEL. GrantAgreementAmendmenthas been signedby Kathy Shelton- Director of procelt Management,ManagementSystemsInternational[MSI) and Zviad Devdariani- Executrve Director,Civil DevelopmentAgencyICiDAJon April 1, 2013.The amendmentchangedthe implementationperiodsof Milestone1,2 and 3. In originalgrant agreement,Milestone1 implementationperiod was March 6- March 15, 2013,by amendmentit was shiftedto March6 - March29,2073, Milestone2 was rescheduledfrom March18-April 10,2013to April 1 - May 6,2073 and Milestone3 implementationperiod was changedfrom May 6 - July19,2013to April 11-July19,2013.Totalbudgetremainunchanged. 16lPagc
  17. 17. CIVILDEVELOPMENTAGENCY Notes to the SpecialPurpose Financial Statements (amountsqreexDressedin GELunlessindicatedotherwisel Revenue Revenue for the year of 2073 Total revenue Exp enses Program expenses Salary expenses Stationery expenses Fuel expenses Office rent expenses Utility expenses Bank expenses Total expenses Transfer of unexpended funds Ending Balance as of December 31, 20t3 Amount 93,098 93,O98 39,257 64,LOO r,536 6,660 2,500 2,236 B3 tt6,372 - 23,274 l T l P : r o ,
  18. 18. CIVILDEVELOPMENTAGENCY Notesto the SpecialPurpose Financial Statements (amountsareexpressedin GELunlessindicdtedothetwise) Note10: Facilitating Income GenerationActivities for Vulnerable Householdsand Individuals in East ceorgia ProiectN: O63 Donor: New EconomicOpportunities Initiative (NEO) This Grant is a Continuationof activities performed under Grant Agreement N38, "Assessmentto identify vulnerablehouseholdsand individual beneficiariesfor livelihood assistance."Thisgranteewill distributewith thegoalofsupportingbeneficiariesto increase the averagevalueof householdsproductionby at least15 percent.In additionthe grantee will facilitateon-the-joband employmentopportunities for selectedbeneficiariesin NEO Communities. Underthe phaseof this activity,CIDAdevelopeda methodologyfor identi$uing2+5 target beneficiariesand vulnerablehouseholdsin 46 target Communitiesin East Georgia.Cida interviewedandshort-listed40 beneficiariesin the Mtskheta-Mtianetiand767beneficianes in the Shida Kartli regions,The rest of the beneficiarieswill be identified upon NEO's entranceinto new communities. Duringthe phaseone Cidain cooperationwith NEO,identified18 variousagriculturaland 15 non-agriculturallivelihood packages(e.g.greenhouse,barry plants,vegetableseeds, sewingmachines,bakery)to be distributedto selectedvulnerablehouseholds.Among,the Beneficiariesalreadyidentifiedfor assistancethroughthe grant,70o/owill be providedwith agriculturalpackagesand30%with non-agriculturalpackages. Budgetofthe Grant(GERGIANLARI)995417GEL GrantStart Date: April29,2073 GrantCompletionDate:October29,2014 Budgetof theactionenvisagedfor 1Bmonthsof operations Revenue Revenue for the year of 2O73 Total revenue Expenses Program expenses Salary expenses Stationery expenses Fuel expenses Officerent expenses Vehicle repair expenses Bank expenses Total exp enses Transfer of unexpended funds Ending Balance as of December 31, 2O13 Amount 565,446 565,486 249,L22 73,280 6,479 a,4s3 6,000 3,084 342 346,699 l8l|;tge L7A,7a7
  19. 19. CIVILDEVELOPMENTAGENCY Notesto the SpecialPurpose Financial Statements (amountsareexpressedin GELunlessindicatedotherwise) Note11: Stabilizationand Integration ofIDPs into Mainstream GeorgianSociety Donor: Norwegian Ministry of Foreign Affairs (NMFA), Subgrant awarded by Cooperative for Assistance and Relief Everywhare, Inc. doing business as CARE International in the Caucasus Stabilizationand Integrationof IDPsinto MainstreamGeorgianSociety(SIIMSJprojectis implementedby Cooperativefor Assistanceand Relief Everywhare,Inc., a nonprofit corporationorganizedunderthe laws of the Destrictof Columbia,UnitedStatesof America (CARE)doingbusinessas CARElnternationalin the Caucasuswith the financialsupportof the NorwegianMinistry of ForeignAffairs(NMFA).The objectiveof the SIIMSprojectis to developa sustainablemodel for civi societyengagementin decisionmaking processesin ShidaKartliandKvemoKartli.Theexpectedresultswill betwo-fold: 1)lntegratedPlanning: Develop a network for community based organizations(CBO) representingIDPs and host communitiesto identifi/ local gaps and needs and build grassrootscapacityto advocatefor these needsto be addressedat the municipal and nationallevels. 2J lntegratedAdvocacy:Increasegovernmentawarenessof the situationof the IDPS,their rights,and their unmet needsas identifiedby IDP CBOs,and advocactefor theseto be addressedin municipalandnationalpriority plansandbudgets. To achievethe aboveaxpectedresults,CAREwill continueto build the capacityofthe CBOS supportedthrough SIIMSin 23 communities.The CBOswill includerepresentativesfrom IDP settlements, host communities and local government, specifically village administrationandelectedmembersof the niunicipalcouncil,in order to enhancelocal governments'ownership of these groups. CAREwill facilitate exchangeand linkages betweenCBOs,support them in engagingwith partnersand allies,and accessinglocaland internationalfundingopportunities.CAREwill buildthe CBOs'capacityto takeownershipof processeslinkedto needsmapping,settlingprioritiesand developlocaagendasandplansto meetthe gapsin developmentandserviceprovisionin their communities.CAREandits Iocal partnerCivilDevelopmentAgency[CiDA)will assistCBOsin coordinatingeffectiveadvocacy messagesto all levelsofgovernment. Budgetofthe Grant(U.S.Dollars)43,800USD Completiondateof the agreementis August31,,2073 Sub-GrantAgreementhadbeensignedbetweenCAREInternationalin the Caucasus(CAREI andCivilDevelopmentAgency(CiDAJin September1,2012 (AgreementeffectivedateJwith durationtill August31,2013;approvedbudget- 43,800 USD.Sub-grantAgreementwas not ammended. 19ll'agc
  20. 20. CIVILDEVELOPMENTAGENCY Notesto the SpecialPurpose Financidl Statements (amountsare expressedin GELunlessindicatedotherwise) Revenue BeginningBalanceas ofJanuary I,2Ol3 Revenuefor the year of 2Ol3 Total revenue Expenses Program expenses Salary expenses Fixed assets expenses Stationery expenses Fuel expenses Office rent expenses Vehicle repair expenses Utility expenses Bank expenses Total expenses Transfer of unexpended funds Ending Balance as of Decemb er 37, 2OL3 Amount 7LA 55,O24 55,742 46,472 2,241 3,156 2,648 t,L90 O.J 55,769 27 20lPrge
  21. 21. Note12:fuvenilesin conflict with criminarlaw integration proiect Rustavi Donor:Ministryoffustice Integrationinto sociallyusefulactivities,personaldevelopmenlincludingthrough the transferof newknowledgeandskillsfor the minorslivingin Rustavi,whichareconflictwith the law. CIVILDEVELOPMENTAGENCY Notes to the Special Purpose Financi(rl Statements amountsare in GELunlessindicatedotherwise Revenue BeginningBalanceas of fanuary l, ZO13 Revenue for the year of 20!3 Total revenue Expenses Program expenses Salary expenses Fuel expenses Utility expenses Bank expenses Total expenses Transfer of unexpended funds Ending Balance as of December 31, 2O13 Amount 4,5L2 4,512 1,,606 2,398 207 300 I 4,512 21l1'ege
  22. 22. CIVILDEVELOPMENTAGENCY Notesto the SpecialPurpose Financial Statements amountsare in GELunlessindicatedotherwise Note 13: Other Otherrepresentsincomefrom returnedVATandrentalincome. Revenue BeginningBalanceas of fanuary I, 2Ol3 Revenuefor the year of 2Ol3 Total revenue Expenses Program expenses Salary expenses Fixed assetsexpenses Stationery expenses Vehicle repair expenses Utility expenses Bank expenses Total expenses Transfer of unexpended funds Ending Balance as of December 31, 2O13 Amount !6,236 44,O49 60,325 10,510 1,394 13,344 21,260 186 t13 46,4O7 13 518 22ll'r ge'