The document contains an independent auditor's report and special-purpose financial statements for the Civil Development Agency for the year ended December 31, 2014, including a statement of management's responsibility, balance sheet, statement of operations, and notes to the financial statements which provide details on various projects funded by donors like the European Union. The auditor issued a clean opinion stating that the financial statements present fairly the financial position and performance of the Agency in accordance with International Financial Reporting Standards.

1. CroweHonruath
CIVILDEVELOPMENTAGENCY
INDEPENDENTAUDITORS'REPORTand
SPECIAL-PORPOSEFINANCIALSTATEMENT!
FORTHEYEARENDED31 DECEMBERZOI4

2. CIVILDEVELOPMENTAGENCY
Table of Contents
Contents
STATEMANTOFMANAGEMENT'SRESPONSIBILITY... .................3
INDEPENDENTAUDITORS'REPORT ................4
SPECIALPURPOSEBALANCESHEETSTATEMENT.... ...................5
SPECIALPURPOSESTATEMENTOFOPERATIONS...... .................6
NOTESTOTHESPECIALPURPOSEFINANCIALSTATEMENTS ......-..-..-..-..-..............7

3. CIVIL DEVELOPMENTAGENCY
Statement of Management's Responsibility
STATEMANTOFMANAGEMENT'SRESPONSIBILITY
Themanagementofthe CivilDevelopmentAgencyis responsiblefor the preparationofthe
specialpurposeprojectfinancialstatements(referredto as "theAgency"l.In doingso,the
CivilDevelopmentAgencyis requiredto:
- selectsuitableaccountingpoliciesandapplythemconsistently;
- makejudgmentsandestimates,whicharereasonableandprudent.
The managementis responsiblefor keepingproper accountingrecords,which disclose
with reasonable accuracy the financial position of the Agency. It has a general
responsibilityfor taking suchstepsas reasonablyopento them to safeguardthe assetsof
theAgencyandto preventanddetectfraudandotherirregularities.
3lPage

4. CroweHonmth" GgorgianAudlt & Consu[ing comp.ny
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2, D. GamrekeliStr.,Tbitisi0j60, G€o.gia
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INDEPENDENTAUDITORS'REPORT
NameofEntity: CivilDevelopmentAgency
YearEnd:37.72.74
To:Managementofthe CivilDevelopmentAgency
We have audited the accompanyingfinancial statements of the Civil Development
Agency[registeredin Georgia)(CIDAJ,which comprisethe statementof financial
positionas of December31,2014, and the relatedstatementsof activitiesfor the
year then ended, and a summary of significantaccountingpolicies and other
explanatorynotes.
Managementis responsiblefor the preparationand fair presentationof these
financialstatementsin accordancewith InternationalFinancialReportingStandards,
and for suchinternal controlas managementdeterminesis necessaryto enablethe
preparation of financial statementsthat are free from material misstatement.
whether dueto fraud or error
Our responsibilityis to expressan opinionon thesefinancialstatementsbasedon
our audit.We conductedour audit in accordancewith InternationalStandardson
Auditing. Those standards require that we comply with ethical requirements and
plan and perform the audit to obtain reasonableassuranceabout whether the
financialstatementsare free from material misstatement,
An audit involves performing proceduresto obtain audit evidence about the
amounts and disclosuresin the financial statements.The proceduresselected
dependon the auditor'sjudgment,includingthe assessmentof the risks of material
misstatementofthe financialstatements,whetherdueto fraud or error. In making
those risk assessments,the auditor considersinternal control relevantto CIDA,s
preparationofthe financialstatementsin order to designaudit proceduresthat are
appropriatein the circumstances,but not for the purposeof expressingan opinion
on the effectivenessof CIDA'sinternalcontrol,An audit alsoincludesevaluatingthe
appropriatenessof accountingpoliciesusedand the reasonablenessof accounting
estimatesmade by management,as well as evaluatingthe presentationof the
financialstatements.
We believethat the audit evidencewe haveobtainedis sufficientandappropriateto
providea basisforour auditopinion.
In our opinion,the financialstatementspresentfairly,in all materialrespects,the
financialpositionof CIDAasof December37,2014,andits financialperformancefor
theyearthenendedin accordancewith InternationalFinancialReportingStandards,
GeorgianAudit and Consulting
Member of Crowe Horwath
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5. CIVIL DEVELOPMENTAGENCY
Special Purpose Statement of Activities the year ended December 37,2074t
t
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amountsare in GELunlessindicatedotherwise
SPECIALPURPOSESTATEMENTOFFINANCIALPOSITION
2014
As of December31
Assets
2013
Asof December31
Current Assets
Cash
Receivables- taxes
Prepaidexpenses
Otherreceivables
Total Current Assets
Non-current Assets
FixedAssets
Total Assets
Current Liabilities
VATPayables
Total Current Liabilities
Net Assets
Unrestricted
Temporarily restricted
Total Net Assets
Total Liabilities and Net
Assets
278,809
q q q 1
293,3I2
46376
379,64A
Current Liabilities and Net Assets
4 q ( ?
4,553
90,523
284,613
375,L36
379,64a
443,696
478,833
4,309
554
176,457
t
I
t
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t
I
t
I
t
600,153
4.454
4,454
102,220
493.480
595,699
600,153
N.Arveladze
5lPagi,'

6. CIVIL DEVELOPMENTAGENCY
SpecialPurposeStatementofActivitiestheyear endedDecember37,2074
(amountsareexpressedin GELunlessindicatedotherwise)
SPECIALPURPOSESTATEMENTOFACTIVITIES
Revenue
Grantsreceived
Otherrevenue
Total revenue
Expenses
Programexpenses
Salaryexpenses
Fixedassetsexpenses
Stationeryexpenses
Fuelexpenses
Officerent expenses
Vehicleexpenses
Utility expenses
Bankexpenses
Total expenses
Net result for current year
Otler items
Fixedassetscapitalized
VATrecoverable
Transferof unexpendedfunds
Changein net assets
Netassetat beginningofyear
Net Assets
Financial
Manager
N.Arveladze
Director
Z.Devdariani
1,47L346 _______!,691s32
zot4
Fortheyear
r,455,770
L6,276
2013
For the year
1,677,243
44,089
r,002,82I
497,775
76,076
25,008
3L,128
'J.7,453
1 ) ) q ?
2,190
637,585
547,066
70,473
56,338
29,097
r6,464
L3,757
8,519
7,654
L,652,745 L34O,947
(181,3s8)
(30,081)
Iee)
[e,02s)
280,385
34,407
2,575
[16,511)
(220,s64) 304.796
595,699 290,903
375,135 595,699
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6lPagc

7. CIVILDEVELOPMENTAGENCY
Notesto theSpecialPurposeFinancial Statements
amountsare in GELunlessindicated otherwise
NOTESTO THE SPECIALPURPOSEFINANCIALSTATEMENTS
Note 1.Description of Aetivities
CivilDevelopmentAgenry ICiDA)is the localNGOof KvemoKartli region,which is
launchingthe principlesof democraticgovernanceand civil societydevelopment
sinceits establishmenton August73,2002.Alongthe way of efficientdevelopmen!
CiDA's activities target to acceleratethe national integration process within 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
I{ote2.BasisofPresentation
The specialpurpose financialstatementshave been measuredand nresentedin the
GeorgianLari.
Thepreparationof the special-purposefinancialstatementsrequiresthe useof estimates
and assumptionthat affectthe reported arirountsof assetsand liabilities. Although these
estimatesare basedon management'sbest knowledgeof current eventsand actions,
actualresultsultimately may differ from thoseestimates,
The specialpurposestatementsare preparedin accordancewith FinancialHandbookof
clDA and other financialinstructionsand policieseffectivein the Agency.In accordance
with this basisof accountingexpenditures,includingcapitalspending,are recognizedat
the time cashis disbursed,rather when incurred.Fundingincomeis recognizedin the
special purpose statement of activities when received, to the extent of expenditure
incurred.Any surplus or deficit is shown as a specialpurposebalancesheetitem. In
general,accountingmethodusedin theAgencyrepresentscashbasisaccounting.
As of December31,,2074Agencyperformedphysicalcount of fixed assetsand checked
their conditions,report that identifiedamortizedand damagedassetswhich were not
subjectto repair,was preparedand signedby executivedirector,financialmanagerand
administrator.Above mentioned assetswere written off by Director's order and at
December37,2014 fixedassetsarepresentedat net bookvalue.Organizationdepreciate
its fixedassetsusingreducingbalancedepreciationmethodat 15Vo-2Oo/orates.
TlPage

8. CIVTLDEVELOPMENTAGENCY
Notes ta the Special Purpose Financial Statements
amountsare in GELunlessindicated otherwise
Note 3: Improving accessto iustice for the representatives of ethnic and religious
minorities in Georgia
Projech # 1081
Donor: Eurasia Partnership Foundation
lmprovingaccessto 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-Javakheu
residents about their rights and about the existing mechanisms to defend them, to
advocatefor eliminationof accessto justicebarriersfacingethnicminority residentsof
KvemoKarti and Samtskhe-Javakhetiregions, To achieveaboveobjectivesinformational
brochuresandposterswill be publishedanddistributed,meetingswill be organisedwith
minority population in Kvemo Kartli and Samtskhe-Javakheti,newspaperarticles will be
published,meetingswith the coalitionfor an Independentand Transfarentiudiciaryand
CBOsoperatingin thetargetregionswill be organized.
Budgetofthe Grant135,230GEL.
Completiondateofthe agreementis MayL6,2074.
GrantAgreementhad been signedbetweenEurasiaPartnershipFoundationand Civil
DevelopmentAgency ICiDA] on March 29, 2073. Implementingperiod of which was
establishedfrom April 1,2013till May 76,2014.Projectbudgetwas approvedat 135,230
GELfor the whole period.CiDAco-shareis estimatedin the grant agreementat 1I,520
GEL.Totalproiectcostis t46,750 GEL.
Revenue
BeginningBalanceasofJanuary1,2014
Revenuefor the year of 2074
Total revenue
Expenses
Programexpenses
Salaryexpenses
Fixedassetsexpenses
Stationeryexpenses
Fuelexpenses
Officerent expenses
Vehiclerepairexpenses
Utility expenses
Bankexpenses
Total expenses
Transferof unexpendedfunds
Ending Balanceas of December37,2014
Amount
? L q ) )
38,100
63,O22
31,105
19,465_
2,285-
1,100
42
s3,996
9,025
SlPage

9. I
F
I
I
I
F
F
I
I
I
It
t
t
I
I
CIVIL DEVELOPMENTAGENCY
Notesto theSpecialPurposeFinancialStatements
amountsare in GELunlessindicated otherwise
Note 4: support for Juvenile fustice Reform in National Minority communities of
Kvemo Kartli and Samtskhe favakheti
Project N: EIDHF./2012/ 292 -761
Donorl The European Union, represented by European Commission
TheEuropeanUnion,representedby EuropeanCommissionis implementing,,Support
for
JuvenileJusticeReformin NationalMinority communitiesof KvemoKartli and Samtskhe
Javakheti"project. The overall objectiveof the project is to strengthen role of Georgian
civil societyin promotinghumanrights and democraticreforms.specificobjectiveis to
reintegratejuveniles in conflict with law of all ethnicities in Kvemo Kartli and Samtskhe-
Javakheti into their communities through new knowledge in both professional and
generaleducationalterms,personaldevelopment,andskillsdevelopment.Theactionwill
produce three expected results: state and non-state actors' skills and capacities for
effectiveserviceprovisionto juvenilesin conflictwith law are developed;Juvenilesin
conflictwith law haveincreasedskillsandabilitiesfor socio-economicreintesrationand
thepublicis informedaboutthejuvenilesjusticesystem.
The total eligible cost of the action is estimatedat 89,699.9EUR. The contractins
authority undertakesto financea maximum of 84,999.9EUR,equivalentto g41 60/0.
Theagreementis effectivefrom November6,2012through Aprll6,2014.
Grantagreementwas amended.Amendmenthad beensignedby Zviaddevdariani- Ex,
Directorfor civil DevelopmentAgency[ciDAJandEuropeanunion philip Dimitrov-Head
of Delegationon December26, 2013.The implementingperiod was establishedform
November6,2012 till Aprtl6,2074.Numberof activitieswithin the projectwasincreased
from 6 to 9, and alsopartiesagreedto performcertainre-allocationbetweenthe budeet
Iinestotalbudgetwasnot changed.
Revenue
BeginningBalanceasofJanuary1,2014
Revenuefor theyearof 2014
Total revenue
Expenses
Programexpenses
Salaryexpenses
Fixedassetsexpenses
Stationeryexpenses
Fuelexpenses
Officerent expenses
Vehiclerepairexpenses
Utility expenses
Bankexpenses
Total expenses
Transferof unexpendedfunds
Ending Balanceas ofDecember 31,2014
Amount
26,347
36,t45
62,487
37,36r
21,,205
q 1 q q
3,847-
728
420
75
64,432
9lPage
(6,345)

10. CIVIL DEVELOPMENTAGENCY
Notesto the SpecialPurposeFinancial Statements
amountsare in GELunlessindicated othetwise
Note 5: Personalized Assistancefor Georgian Migrants
Proiect N: DCI-MIGR/2013/ 283269
Donor: EUROPEANUNION
The Action's overall objective therefore is to "help Georgiabetter manage all aspectsof
migratory flows in all their dimensions.It achievesthis by advancingthree out of the four
pillarsofthe Europeanunion'sGlobalApproachto MigrationandMobility-GAMMasSpecific
objectivesofthe project:
o First it "protectsthe HumanRightsof Georgianmigrant,,;
r Secondit "promotes well-managedlegal migration by Georgianto Turkey and
Greece";
. And third, it "optimizesthe positiveeffectof migrationon GeorgianDevelopment.
within thesethree specificobjectives,the Action will produce B ExpectedResultsthat cover
three stagesof migration from Georgiato Turkey and Greece:preparationstage,foreign
residence,and return home.The belowgraphshowsthe expectedresultsin relationto the
project'sspecificobjectiveoverthesedifferent stagesof migration.
Thetotal eligiblecostestimatedat 500,000EURo,The contractingAuthority undertakesto
financea maximumof 450,000Euro,equivalentto 90% of the estimatedtotal eligiblecostof
action.
GrantStartDate:March26,201,3
GrantCompletionDate:March26,2015
Revenue
BeginningBalanceasofJanuary1,2014
Revenuefor the year of 20t4
Total revenue
Expenses
Programexpenses
Salaryexpenses
Fixedassetsexpenses
Stationeryexpenses
Fuelexpenses
Officerent expenses
Vehiclerepairexpenses
Utility expenses
Bankexpenses
Total expenses
Transferof unexpendedfunds
EndingBalanceas ofDecember 3l,2Ol4
Amount
226,A24
L2p. ?qq
655,223
249,097
225,250-
36,966
18,909
2,000
754
s3a,t32
l0 lP age
t7,o92

11. CIVIL DEVELOPMENTAGENCY
Notesto theSpecialPurposeFinancial Statements
amouncsare in GELunlessindicated otherwise
Note 6: Networking Facilitation in Georgia
Project N: G 1007 13 27O3Ot620
Donor: United StatesAgency for International Development (USAID)
East-west ManagementInstitute, Inc. IEWMI) under its policy,Advocary, and civil society
Developmentin Georgia(EWMI-G-PAC),with the united statesAgencyfor International
Development[usAIDJ is implementing"Networking Facilitation in ceorgia" project. overall
purposeofthe projectis to build a sustainableandeffectivecivil societynetworkofregional
organizations,which will enableto coordinateits efforts,loanandimplementjoint advocacy
and watchdog campaigns,and fundraiseafter the G-PACproject ends.For this overall
purpose,projecthasthe followingspecificobjectives:
. Build a R-csNinstitutionalstructurei,e.creatingandstrengtheningthematicgroups
representedby organizationsworking on similar issuesin different regions of
Georgia;
r Increasethe role of the R_GSNas effectiveadvocateof grass-rootpriorities rn
Georgia;
. Implementprojectswithin thescopeof R-CSNthematicgroups.
Budgetofthe Grant 148,537.5USD
Completiondateofthe agreementisAugust31,2014
GrantAgreementhad beensignedbetweenEast-westManagementInstitute,Inc. (EWMI),
its Policy, Advocacy, and civil society Development in Georgia IEWMI-G-PAC)a;d civil
DevelopmentAgency(ciDA) on August3r,2013. The agreementis effectivefrom october
15,2ot3 throughAugust3r, 201.4.Budgetof the crant is r41,s37.s usD,ciDA costsharers
estimatedin the grantagreementat 9,498J5USD.Totalprojectcostis 1s9,036.25usD
Firstamendmenthad beensignedon June10,2014.Implementationperiodwas prolonged
from June30,2074 till August 3r,2014, Partiesagreedto perform certainre-allocauon
betweenthe budgetlinesbut total budgetamountwas not changedand remains1.4g,s37.s
USD.
ll lP a g e

12. CIVIL DEVELOPMENTAGENCY
Notes to the Special Purpose Financial Statements
amountsare in GELunlessindicatedotherwise
Revenue
BeginningBalanceasofJanuary1,2014
Revenuefor the year of 2014
Total revenue
Expenses
Programexpenses
Salaryexpenses
Fixedassetsexpenses
Stationeryexpenses
Fuelexpenses
Officerent expenses
Vehiclerepairexpenses
Utilityexpenses
Bankexpenses
Total expenses
Transferof unexpendedfunds
Ending Balanceas ofDecember 31,2074
Amount
2r,90I
r93,522
215,423
r43,224
65,675
247
2,617
3,480
185
215 423
12lPag c

13. CIVIL DEVELOPMENTAGENCY
Notes to the Special Purpose Financial Statements
amountsare in GELunlessindicatedotherwise
Note 7r Local Actors Join for Inclusive Development and Governance in the South
Caucasus(JOIN)
Donort Austrian Development Agency (ADA),Sub grant awarded by Cooperative for
Assistance and Relief Everywhere, Inc. doing business as CAREInternational in the
Caucasus
LocalActorsJoinfor InclusiveDevelopmentand Governancein the south caucasus(JolN)
project is implementedby Cooperativefor Assistanceand ReliefEverywhere,Inc. dorng
businessas CAREInternationalin the Caucasuswith the financialsupport of the Austrian
DevelopmentAgency (ADAJ. The objective of the JOIN project is to support local
government,community sector and private sectorin jointly planningand implementing
gender-sensitivemunicipaldevelopmentplansfor sustainablesocioeconomicdevelopment,
support BDICsin provision of market-relevantinformation and trainings to LG,CSand
private sector in support of strengtheninglocal value chains [in selectedfields such as
agricultureJ
First Sub-GrantAgreementhadbeensignedbetweenCooperativefor Assistanceand Relief
Everywhere,Inc.CAREInternationalin the Caucasusand CivilDevelopmentAgency(CiDA]
on Januaryt,2012 (Agreementeffectivedate] with duration till December3f, 2012;
approvedinitial budget- 70,800EUR.
Sub-grantagreementwas amended.Firstamendmenthadbeensignedby ThomasReynolds
- Mission Director, Cooperativefor Assistanceand Relief Everywhere, Inc. CARE
Internationalin the Caucasusand Zviad Devdariani- Director,Civil DevelopmentAgency
{CiDAlon June1,2012.Totalbudgetwasincreasedto74,090EURandalsopartiesagreedto
performcertainre-allocationbetweenthebudgetlines.
Secondamendmenthad beensignedby ThomasReynolds- MissionDirector,Cooperative
for Assistanceand ReliefEverywhere,Inc. CAREInternationalin the Caucasusand Zviad
Devdariani- ExecutiveDirector,Civil DevelopmentAgency ICiDAJon January3, 2013,
Periodof the sub-grantagreementwas prolongedfrom December31,2072 until February
28,2013.Othertermsandconditionsofthe contracgincludingbudgetremainedunchanged.
On March I, 2Ot3 Cooperativefor Assistanceand Relief Everywhere, Inc. CARE
Internationalin the CaucasusandCivilDevelopmentAgency(CiDA)signedsecondsub-grant
Agreement. Implementingperiod of which was establishedfrom March 1, 2013 till
February28,2014.Projectbudgetwasapprovedat 91,173EURfor the wholeperiod.
On March 23, Z0l4 Cooperativefor Assistanceand Relief Everywhere,Inc. CARE
Internationalin the Caucasusand Civil DevelopmentAgencyICiDAJsignedthird sub-grant
Agreement.Implementingperiodof whichwas establishedfrom March1,2OI4 till October
3I,2074. Projectbudgetwas approvedat 78,850EURfor thewholeperiod.
13lPagc

14. CIVILDEVELOPMENTAGENCY
Notes to the Special Purpose Financial Statements
famountsale expressedin GELunlessindicatedotherwise)
Revenue
BeginningBalanceasoffanuary1,2014
Revenuefor theyearof 2014
Total revenue
Expenses
Programexpenses
Salaryexpenses
Fixedassetsexpenses
Stationeryexpenses
Fuelexpenses
Officerent expenses
Vehiclerepairexpenses
Utility expenses
Bankexpenses
Total expenses
Transferofunexpendedfunds
EndingBalanceas of December37,2014
Amount
t4,705
145,053
159,758
57,921,
54,850
3,089
4,875
4,7t8
) 7?.q
2,O93
456
741
29o17
130
14lPa gc

15. CIVILDEVELOPMENTAGENCY
Notes to the Special Purpose Financial Statements
amountsare in GELunlessindicatedotherwise
Note8: CitizensAdvocacyInitiative (CAI),MSI proiect # 493700.01
ProiectN: Fixed Obligation crant Agreement# 493700.01-13-12-CiDA
Donor: Management SystemsInternational (MSI)
CitizensAdvocacy Initiative (CAI) project is implemented by ManagementSystems
International(MSI).Thegoalofthe programis to improvetransparency,accountability,and
institutionalefficienciesat all levelsof governmentof Georgiainstitutions,stakeholders,
civil society,and citizens.Underthe current grant,the Civil DevelopmentAgency(CiDA)was
selectedto encourageintroduction of mechanismsof collaborationbetween local Civil
Society Organizations(CSOs),citizens,Civil Advisory Councils (Public Councilsl and
municipalitiesthrough participatoryplanningprocesseswith the goal of improvingpublic
accessto and engagementin localgovernmentissuesin four municipalitiesand cities.In
addition CiDAwill be improving existingand introducingnew public awareness,public
monitoring,and public advocacymechanisms.To achieveaboveobjectivesCiDAwill 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 176,372.1,2cEL
Completiondateofthe agreementisJanuary10,2014
GrantAgreementhad beensignedbetweenManagementSystemsInternational[MSI) and
Civil Development Agency [CiDA) on March 6, 2013 (Agreement effective date) with
durationtill )anuary10,2014;approvedbudget- 716,372.72cEL.
Grant AgreementAmendment has been signedby Kathy Shelton- Director of Project
ManagemengManagementSystemsInternational[MSI) and Zviad Devdariani- Executive
Director,Civil DevelopmentAgencyICiDAJon April 1, 2013.The amendmentchangedthe
implementationperiodsof Milestone7,2 and 3. In originalgrant agreement,Milestone1
implementationperiod was March 6- March 15, 2013,by amendmentit was shifted to
March6 - March29,2073, Milestone2 was rescheduledfrom March18-April 10,2013to
April 1 - May 6,2073 and Milestone3 implementationperiod was changedfrom May 6 -
fuly 19,2013to April 11-July19,2013.Totalbudgetremainunchanged.
15lPa gc

16. CIVIL DEVELOPMENTAGENCY
Notes to the Special Purpose Financial Statements
amountsare in GELunlessindicatedotherwise
Revenue
BeginningBalanceasofJanuary1,2014
Revenuefor theyearof 2014
Total revenue
Expenses
Programexpenses
Salaryexpenses
Fixedassetsexpenses
Stationeryexpenses
Fuelexpenses
Officerent expenses
Vehiclerepairexpenses
Utility expenses
Bankexpenses
Total expenses
Transferofunexpendedfunds
Ending Balance as of December 37,2014
Amount
(23,274)
23,274
16lPagc

17. CIVIL DEVELOPMENTAGENCY
Notes to the Special Purpose Financial Statements
amoun$are in GELunlessindicatedothetwise
Note 9: Facilitating Income Generation Activities for Vulnerable Households and
Individuals in East Georgia
Project N: O63
Donor: New EconomicOpportunities Initiative (NEO)
This Grant is a Continuationof activities performed under Grant Agreement N3B,
"Assessmentto identi$/vulnerablehouseholdsand individual beneficiariesfor livelihood
assistance,"Thisgranteewill distributewith the goalofsupportingbeneficiariesto increase
the averagevalueof householdsproductionby at least15 percent.In additionthe grantee
will facilitateon-the-joband employmentopportunities for selectedbeneficiariesin NEo
Communities.
Under the phase of this activity, CIDAdevelopeda methodology for identi$ring 245 target
beneficiariesand vulnerablehouseholdsin 46 target communitiesin East Georgia.cida
interviewedandshortlisted 40 beneficiariesin the Mtskheta-Mtianetiand 167beneficiarres
in the Shida Kartli regions,The rest of the beneficiarieswill be identified upon NEo's
entranceinto new communities.
Duringthe phaseone cida in cooperationwith NEo,identified18 variousagriculturaland
15 non-agriculturallivelihood packages(e.g.greenhouse,barry plants,vegetableseeds,
sewingmachines,bakery)to be distributedto selectedvulnerablehouseholds.Among,the
Beneficiariesalready identified for assistancethrough the grant, 70o/owill be provided with
agriculturalpackagesand30%with non-agriculturalpackages.
Budgetofthe GrantIGERGIANLARD995417cEL
GrantStartDate:April29,2073
GrantCompletionDate:October29,2074
Budgetofthe actionenvisagedfor 18 monthsofoperations.
lTlPagc

18. CTVILDEVELOPMENTAGENCY
Notes to the Special Purpose Financial Statements
(amountsare expressedin GELunlessindicatedotherwise)
Revenue
BeginningBalanceasofJanuary1,2014
Revenuefor the year of 2074
Total revenue
Expenses
Programexpenses
Salaryexpenses
Fixedassetsexpenses
Stationeryexpenses
Fuelexpenses
Officerent expenses
Vehiclerepairexpenses
Utility expenses
Bankexpenses
Total expenses
Transferof unexpendedfunds
EndingBalanceas of December3t,20l4
Amount
178,7a7
a)a a?')
608,?18
476,883
91,600
76,202
10,975
7,500
2,506
2,558
495
608,718
18lPage

19. CIVIL DEVELOPMENTAGENCY
Notes to the Special Purpose Financial Statements
amoun$are in GELunlessindicatedotherwise
Note 1O:Stabilization and Integration of IDPsinto Mainstream Georgian Society
Donor: Norwegian Ministry of Foreign Affairs (NMFA), Sub grant awarded by
Cooperative for Assistance and Relief Everywhere, Inc. doing business as CARE
International in the Caucasus
Stabilizationand Integrationof IDPsinto MainstreamGeorgianSociety[SIIMS]projectis
implementedby Cooperativefor Assistanceand Relief Everywhere,Inc., a nonprofit
corporationorganizedunderthe laws of the Districtof Columbia,UnitedStatesof America
(CARE)doingbusinessas CAREInternationalin the Caucasuswith the financialsupportof
the NorwegianMinistry of ForeignAffairs(NMFA).The objectiveof the sllMs projectis to
developa sustainablemodel for civil societyengagementin decisionmakingprocessesin
ShidaKartli and KvemoKartli. The expectedresultswill be two-fold:
lJlntegrated Planning: Develop a network for community based organizations[CBO)
representingIDPS and host communitiesto identif,/ local gaps and needs and build
grassrootscapacityto advocatefor these needsto be addressedat the municipal and
nationalIevels.
2] IntegratedAdvocacy:Increasegovernmentawarenessof the situationof the IDps,their
rights,and their unmet needsas identifiedby IDP CBOs,and advocactefor theseto be
addressedin municipalandnationalpriority plansandbudgets.
To achievethe aboveexpectedresults,CAREwill continueto build the capacityofthe cBos
supportedthrough SIIMSin 23 communities.The cBos will includerepresentativesfrom
IDPsettlements,hostcommunitiesandlocalgovernment,specificallyvillageadministration
and electedmembers of the municipal couniil, in order to enhancelocal governments,
ownership of these groups.CAREwill facilitateexchangeand linkagesbetween CBOs,
support them in engagingwith partnersand allies,and accessinglocal and international
fundingopportunities.CAREwill build the CBOs'capacityto take ownershipof processes
linkedto needsmapping,settlingprioritiesand developlocalagendasandplansto meetthe
gapsin developmentandserviceprovisionin their communities.CAREand its localpartner
Civil DevelopmentAgency ICiDAJwill assist CBOsin coordinatingeffectiveadvocacy
messagesto all levelsofgovernment.
Budgetofthe Grant(U.S.DollarsJ43,800USD
Completiondateofthe agreementisAugust31,2013
First sub-GrantAgreementhad beensignedbetweenCAREInternationalin the caucasus
(CAREIand Civil DevelopmentAgencyICiDAJin September7,2072 (Agreementeffecrive
datel with duration till August 31, 20t3; approved budget - 43, 800 USD.Sub-grant
Agreementwasnot amended.
In September 2013 Cooperativefor Assistanceand Relief Everywhere, Inc. CARE
Internationalin the CaucasusandCivilDevelopmentAgency[CiDAJsignedsecondsub-grant
Agreement, Implementingperiod of which was establishedfrom September1, 2013 till
january31,2014.Projectbudgetwasapprovedat 5,000USDfor thewholeperiod.
19lP age

20. CIVILDEVELOPMENTAGENCY
Notes to the Special Purpose Financial Statements
amountsare in GELunlessindicatedotherwise
Revenue
BeginningBalanceasof January1,2014
Revenuefor the year of 2074
Total revenue
Expenses
Programexpenses
Salaryexpenses
Fixedassetsexpenses
Stationeryexpenses
Fuelexpenses
Officerent expenses
Vehiclerepairexpenses
Utility expenses
Bankexpenses
Total expenses
Transferof unexpendedfunds
Amount
(27)
1,775
1,748
1,782
1,782
EndingBalanceas ofDecember 31.,2014 (34)
20lP age

21. CIVILDEVELOPMENTAGENCY
Notesto the SpecialPurposeFinancialStatements
(amountsareexpressgdin GELunlessindicatedotherwise)
Note 11: Local Government Reforms Regional Initiative (LGRI)
Donor: Open Society Georgia Foundation
Local Government Reforms Regional Initiative project is implemented by Open Society
GeorgiaFoundation.The goal of the project is to support local governmentreform. To
achieve above goal following activities will be performed: Increasing the role of local
population during the processof self-governmentreform; Involving regional CSOsin
discussionof new draft law regulations;Media coverageof civic engagementin a new draft
law regulations
Budgetofthe crant 50,000USD
Completiondateofthe agreementisAugust31,2015.
GrantAgreementhad been signedbetween Open SocietyGeorgiaFoundationand Civil
DevelopmentAgency (CiDA) on October 9,2074. Implementing period of which was
establishedfrom October1, 2014 till August 31, 2015. Projectbudget was approvedat
50,000USDfor thewholeperiod.
Revenue
BeginningBalanceasofJanuary1,2014
Revenuefor the year of 20!4
Total revenue
Expenses
Programexpenses
Salaryexpenses
Fixedassetsexpenses
Stationeryexpenses
Fuelexpenses
Officerent expenses
Vehiclerepairexpenses
Utility expenses
Bankexpenses
Total expenses
Transferof unexpendedfunds
Amount
49,AtA
49,AtA
7,230
tL,948
72
416
702
98
20,466
Ending Balance as ofDecember 3L,2O74 29,352
21lPage

22. CIVILDEVELOPMENTAGENCY
Notesto the Special Purpose Financial Statements
(amounts are expressedin GELunlessindicated otherwise)
Note 12: Fostering Regional and Local Development in Georgia
Donor: United Nations Development Program (UNDP)
FosteringRegionaland Local Developmentin Georgiaproject is implementedby United
Nations DevelopmentProgram IUNDPJ,with the financial support of Swiss Regional
CooperationOfficein Georgia[SDC)andAustrianDevelopmentAgency[ADA).
Within the project activities Agencyworking with municipality or regionally-basedNGOs
will prepareand disseminateinformationandimprovepublicknowledgein 6 regionsabout
the 2015-18 regional action plans IRAPs) and program processes,timetable and
opportunitiesfor public involvementand consultationin 2015 during preparationof the
RAPsfor 2016-78.SelectedNGOwill further selectand partner a number of locally-based
and operationg NGOs from the following six regions of Georgia: Kvemo Kartli, Guria,
Samegrelo-ZemoSvaneti,Imereti,Racha-Lechkumi-QvemoSvanetiandMtskheta-Mtianeti.
Budgetofthe crant 80,000USD,
Completiondateofthe agreementis lune 79,2075.
Micro-capitalGrant Agreementhad been signed between United Nations Development
ProgramandCivilDevelopmentAgency[CiDA)on December23,2OI4.lmplementingperiod
of which was establishedfrom December24, 2014 till Junet9,2075. Projectbudgetwas
approvedat 80,000USDfor thewholeperiod.
Revenue
BeginningBalanceasofJanuary1,2014
Revenuefor theyearof 2Ol4
Total revenue
Expenses
Programexpenses
Salaryexpenses
Fixedassetsexpenses
Stationeryexpenses
Fuelexpenses
Officerent expenses
Vehiclerepairexpenses
Utility expenses
Bankexpenses
Total expenses
Transferof unexpendedfunds
Ending Balance as of December 37,2014
Amount
709.752
709,752
22lPag c
LOg,t52

23. CIVILDEVELOPMENTAGENCY
Notesto the SpecialPurpose Financial Statements
(amountsare expressedin GELunlessindicatedotherwise)
Note 13: Other
Otherrepresentsincomefrom returnedVATandrentalincome.
Revenue Amount
BeginningBalanceasof January1,2014
Revenuefor the year of 2014
Total revenue
Expenses
Programexpenses
Salaryexpenses
Fixedassetsexpenses
Stationeryexpenses
Fuelexpenses
Officerent expenses
Vehiclerepairexpenses
Utility expenses
Bankexpenses
Total expenses
Transferofunexpendedfunds
13,518
16,2L6
29,734
74,304
265
86
t4,656
EndingBalanceas of December37,2014 15,078
2llPage