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Financial Audit 2014

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Financial Audit 2014

  1. 1. CroweHonruath CIVILDEVELOPMENTAGENCY INDEPENDENTAUDITORS'REPORTand SPECIAL-PORPOSEFINANCIALSTATEMENT! FORTHEYEARENDED31 DECEMBERZOI4
  2. 2. CIVILDEVELOPMENTAGENCY Table of Contents Contents STATEMANTOFMANAGEMENT'SRESPONSIBILITY... .................3 INDEPENDENTAUDITORS'REPORT ................4 SPECIALPURPOSEBALANCESHEETSTATEMENT.... ...................5 SPECIALPURPOSESTATEMENTOFOPERATIONS...... .................6 NOTESTOTHESPECIALPURPOSEFINANCIALSTATEMENTS ......-..-..-..-..-..............7
  3. 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. 4. CroweHonmth" GgorgianAudlt & Consu[ing comp.ny M.mberCrcw€HorwarhInremarional AxisBusinsssPalace,4thfloor 2, D. GamrekeliStr.,Tbitisi0j60, G€o.gia +995 32 29O4522 fel ffi;:"'"#:;:*' 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 zoAucustzorsft,o/|4aa cij)., {-+;:%'ii,li] . " li , {r tr 4".r, 0 n , j , t B g , ! l+
  5. 5. CIVIL DEVELOPMENTAGENCY Special Purpose Statement of Activities the year ended December 37,2074t t t tI I ! I T 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 I I t I t I t 600,153 4.454 4,454 102,220 493.480 595,699 600,153 N.Arveladze 5lPagi,'
  6. 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 /P** 1/*rrt1€"P;"ip'l b j."'i' ,.{j* ''- -;St' .i,ill;'"""3c' 6lPagc
  7. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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$ring 245 target beneficiariesand vulnerablehouseholdsin 46 target communitiesin East Georgia.cida interviewedandshortlisted 40 beneficiariesin the Mtskheta-Mtianetiand 167beneficiarres in the Shida Kartli regions,The rest of the beneficiarieswill be identified upon NEo's entranceinto new communities. Duringthe phaseone cida in cooperationwith NEo,identified18 variousagriculturaland 15 non-agriculturallivelihood packages(e.g.greenhouse,barry plants,vegetableseeds, sewingmachines,bakery)to be distributedto selectedvulnerablehouseholds.Among,the Beneficiariesalready identified for assistancethrough the grant, 70o/owill be provided with agriculturalpackagesand30%with non-agriculturalpackages. Budgetofthe GrantIGERGIANLARD995417cEL GrantStartDate:April29,2073 GrantCompletionDate:October29,2074 Budgetofthe actionenvisagedfor 18 monthsofoperations. lTlPagc
  18. 18. CTVILDEVELOPMENTAGENCY Notes to the Special Purpose Financial Statements (amountsare expressedin GELunlessindicatedotherwise) Revenue BeginningBalanceasofJanuary1,2014 Revenuefor the year of 2074 Total revenue Expenses Programexpenses Salaryexpenses Fixedassetsexpenses Stationeryexpenses Fuelexpenses Officerent expenses Vehiclerepairexpenses Utility expenses Bankexpenses Total expenses Transferof unexpendedfunds EndingBalanceas of December3t,20l4 Amount 178,7a7 a)a a?') 608,?18 476,883 91,600 76,202 10,975 7,500 2,506 2,558 495 608,718 18lPage
  19. 19. CIVIL DEVELOPMENTAGENCY Notes to the Special Purpose Financial Statements amoun$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. 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. 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. 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. 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

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