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Financial audit 2015

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CiDA_Financial Audit_2015

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Financial audit 2015

  1. 1. : T T t' I I It It t T I I I t ft I I I T I crvrl DEVELOPMENTAGENCY(CiDA) Independent Auditors' Report and Special-PurposeFinancialStatements for the year ended31 December2015
  2. 2. CIVILDEVELOPMENTAGENCY(CiDAJ Independent Auditors' Report and Special-Purpose Financial Statements for theyearended31 December2015 Contents Statementof Management'sResponsibility..... ..............................3 IndependentAuditor'sReport........ ...................4 Special-PurposeStatementof FinancialPositionasat December31,2015.........................................6 Special-PurposeStatementofActivitiesfortheyearendedDecember31,2015...................................7 Special-PurposeStatementof cashflowsfor theyearendedDecember31,201^5........................."......8 Special-PurposeStatementof changesin fundsfor theyearendedDecember31,2015......................9 Notesto theSDecialPurposeFinancialStatements.... ................10 211';tyo:
  3. 3. CIVIL DEVELOPMENTAGENCY(CiDA) IndependentAuditors'ReportandSpecial-PurposeFinancialStatements for theyearended31 December2015 T I t t It t tT I I I t I I I I I I I Statementof Management'sResponsibility The managementof the Civil DevelopmentAgencyis responsiblefor the preparationof the special purposefinancialstatements(referredto as"theAgency"),In doingso,the CivilDevelopmentAgency is requiredto: - selectsuitableaccountingpoliciesandapplythem consistently; - makejudgments and estimates,which are reasonableand prudent. The managementis responsiblefor keeping proper accountingrecords, which disclosewith reasonableaccuracythe financialposition of the Agency,It has a generalresponsibilityfor taking such steps as reasonably open to them to safeguardthe assetsof the Agency and to prevent and detectfraud and other irregularities. Themanagementcertifiesthat all accountingrecords,supportingand other documents,minutesand anypertinentinformationnecessaryfor the auditbeat the disposalofthe auditor. Onbehalfof Management: Date:April 27,2076 ZviadDevdariani,Director CivilDevelopmentAgency(C|DA)
  4. 4. CroweHonmth. CroweHorwathGE LLC M6mbe.Crwe Ho arh lntemalional AxisBusinessPalace,4thlloor 2. D.GamrekeliStr.,Tbilisi0160,ceorgla +99532 29O4522rel +99532 2904523 Fax www.gacc.com.ge IndependentAuditor,s Report To: the Board of Civil Development Agency (CIDA) Report on the Financial Statements We haveauditedthe accompanyingfinancialstatementsofthe CivilDevelopmentAgency[registered in ceorgia) [clDAJ, which comprisesthe special-purposesratementof financii'l poritioln ", ,t December3I,2015 and the relatedspecial-purposestatementof activities,Statemeniof cashflows and Statementof changesin fundsfor the yearthen endedand a summaryof significantaccounung policiesandotherexplanatorynotes, Management's Responsibility for the Financial Statements Managementis responsiblefor the preparationof thesefinancialstatementsin accordancewith FinancialHandbookof CIDAand otherfinancialinstructionsandpolicieseffectivein theAgency,and for such internal control as managementdeterminesis necessaryto enablethe prepiration of financialstatementsthat are free from material misstatement,whether due to fraud oi erior. Auditor's Responsibility Our responsibilityis to expressan opinion on thesefinancialstatementsbasedon our audit,We conductedour audit in accordancewith InternationalStandardson Auditing. Those standards require that we comply with ethical requirementsand plan and perform ihe audit to obtain reasonableassuranceaboutwhetherthe financialstatementsarefreefrom materialmisstatemenr. An audit involves,performing proceduresto obtain audit evidence about the amounts and disclosuresin the financialstatements.Theproceduresselecteddependon the auditor,sjudgment, includingthe assessmentof the risks of materialmisstatementof the financialstatement;,wlether due to fraud or error. In making those risk assessments,the auditor considersinternal control r€levantto the entity'spreparationof the financialstatementsin order to designaudit procedures that are appropriatein the circumstances,but not for the purposeof expressingan opinion on the effectivenessof the entity'sinternalcontrol.An auditalsoincludesevaluaiingthe appropriatenessof accountingpoliciesusedand the reasonablenessof accountingestimatesmadeby management,as well asevaluatingthe overallpresentationofthe financialstatemeors. We believethat the audit evidencewe haveobtainedis sufficientandappropriateto providea basis for our auditopinion. Opinion In our opinion,the special-purposefinancialstatementsgivesa true andfair view ofthe financial positionofthe civil DevelopmentAgency(clDAJasat December31,z01s,andof its financial performancefor theyearthenendedin accordancewith FinancialHandbookof clDA andother financialinstructionsandpolicieseffectivein theAgency.
  5. 5. CIVILDEVELOPMENTAGENCY(CiDAJ IndependentAuditors'ReportandSpecia!PurposeFinancialStatements for theyearended31 December2015 Basis ofAccounting Without modi8/ing our opinion, we draw attention to Note 2 to the financial statements,which describesthe basisof accounting. n ll tA r'/ I ln Ct opu 14o'wAl/'' Gr '{/ L- Crowe Horwath GELLC MemberCroweHorwath InternqtionaI AprilzT,2016 Axis BusinessPalace,floor IV, 2,D.GamrekeliSt.,0160Tbilisi,Georgia 5lPage
  6. 6. CIVILDEVELOPMENTAGENCY(CiDA) IndependentAuditors' Report and Special-PurposeFinancialStatements for theyearended31 December2015 Special-PurposeStatementof FinancialPosition asat Decembet 3I' 2OIS 20,5 Z0t4 (All statedin GeorgianLari) Assets Current Assets Cashand cashequivalents Receivables- taxes 0ther receivables Total Current Assets Non-current Assets Property,Plantand Equipment Total Assets Current Liabilities and Net Assets Current Liabilities VATPayables Total Current Liabilities Net Assets Unrestricted Temporarily restricted Total Net Assets Total Liabilities and Net Assets Note As ofDecember 31 As ofDecember 31 758,123 278,809 4,553 9,951 75A,123 69,720 a27,244 293,3LZ 86,376 379,688 (39,6861 a66,929 827,244 a27,244 4,553 90,523 284,613 375,136 379,6AA Accompanyingnotesrepresentintegralpart of fnancial statements Thefinancialstatementson pages6 to 28 wereapprovedandauthorisedfor issueandweresigned by the Directoron April27,2016 ZviadDevdariani Director 6lPage
  7. 7. CIVILDEVELOPMENTAGENCY(CiDA) lndependentAuditors' Report and Special-PurposeFinancialStatements for the vearended31 December2015 Special-PurposeStatementofActivities for the year ended December31, 2015 20L5 2014 (All statedin GeorgianLari) Note For the year For the year Revenue Crantsreceived Other revenue Total revenue Expenses Programexpenses Salaryexpenses Stationeryand other administrative expenses Fuelexpenses OFfira ronr ownonca< / a h i . l c p Y n p n . p c Utilityexpenses Bankexpenses Total expenses Net result for current year Other items n ^ ^ . ^ ^ i ^ } i ^ . ^ . , ] u r P r c L , d u u , , d , , u Amortization VATrecoverable Transferofunexpendedfundsto donors Exchangerate gain/flossJ Changein net assets. Netassetat beginningofyear NetAssets L,376,456 Ll,896 r,455,770 76,7L6 1,388,353 r,47346 426,422 359,884 41,529 19,037 75,t28 11,90B tl,478 I,492 7,002,821 497,775 76,076 25,008 31,124 1 1 4 ( ? 1 1 2 a ? 2,t90 886,878 L,652,745 50L,475 (77,256) (28,e14) (3,7e7) 452,708 375,135 827,244 Accompanyingnotesrepresentintegralpart of frnanciqlstatements (181,3s8) [30,081) (ee) (e,02s) (220,s64) 595,699 375,135 Tllage
  8. 8. CIVIL DEVELOPMENTAGENCY(CiDA) IndependentAuditors' Report and SpecialPurposeFinancialStatements for theyearended31 December2015 Special-PurposeStatementof cashflows for the year ended 20t5 Note Forthe year December31-,2OI5 20L4 Forthe year(All stated in GeorgianLari) Cashflows from operating activities Netincome A.lir rcfmanis f^r. Depreciationand amortization Decrease/(increaseJinreceivables (Decrease)/increasein payables Net cash from operating activities Cashflows from investing activities Net cash used in investing activities Cashflows from financing activities Net cash used in financing activities 452,708 77,256 q o q l (220,564) 30,081 Ie,45s] 99 479,3t5 (L99,839) Netincrease/ fdecrease)in cashand cash equivalents Cashandcashequivalentsat beginningofperiod Cashand cash equivalents at end of period 4 7 q ? 1 < 278,809 (199,839l 47I,648 75A,124 27A,AO9 Accompanyingnotesrepresentintegralpart of fnancial statements SlPage
  9. 9. CIVILDEVELOPMENTAGENCY(CiDA) IndependentAuditors' Report and Special-PurposeFinancialStatements for theyear ended31 December2015 Special-PurposeStatementof changesin funds for the year ended December31, 2015 (A11stated in Georyian Lari) December31,2013 Receivedgrantsanddonations Otherrevenues Expensesincurred December31,2014 Receivedgrantsanddonations Otherrevenues Expensesincurred December31,2015 102,220 16,216 (27,913 _______90,:?:_ 8,700 (138,909) Unrestricted Temporarily restricted TotalNetAssets 493,480 1,455,170 (1,664,037) 595,699 1,455,170 16,216 (r,691,950) 284,613 375,136 1,376,456 (794,140) 1,376,260 8,700 (933,048) (39,686) 856,929 Accompanyingnotesrepresentintegralpart of fnancial statements 827,244 9lPagc
  10. 10. CIVIL DEVELOPMENTAGENCY(CiDA) IndependentAuditors' Report and special-PurposeFinancialstatements for the yearended31 December2015 Notesto the SpecialPurposeFinancialStatements Note1.Deseriptionof Activities civil DevelopmentAgency(ciDA) is the localNGOof KvemoKartli region,which is launchingthe principlesof democraticgovernanceandcivilsocieWdevelopmentsinceits establishmenton August 13,2002.Alongthe way of efficientdevelopment,CiDA'sactivitiestargetto acceleratethe national integration process within the regional areas settled by ethnic minorities, For strengthening the organizationalbackbone ciDA seeks to promote the civic participation through advancing independentmedia,NGosectorandlocalself-governmententities. Legaladdressofthe Organization:9/1 PirosmaniSt, Rustavi,3700 Georgia Note2.Baslsof Presentation The financialstatementshavebeenpreparedin accordancewith FinancialHandbookof CIDAand other financialinstructionsand policieseffectivein the Agency,on the historical cost basis of accounting.Theprincipalaccountingpoliciesadoptedaresetout below. The preparation of the special-purposefinancialstatementsrequires the use of estimatesand assumptionthat affectthe reportedamountsof assetsand liabilities.Althoughtheseestimatesare basedon management'sbestknowledgeof currenteventsandactions,actualresultsultimatelymay differ from thoseestimates. Theaccompanyingfinancialstatementshavebeenpreparedin the nationalcurrencyof Georgia,Lari (GEL),whichis the organization'sfunctionalcurrency. Recognition of revenues and expenses In accordancewith cashbasisof accountingexpenditures,includingcapitalspending,arerecognized at the time cashis disbursed,rather when incurred.Fundingincomeis recognizedin the special purposestatementofactivitieswhen received,to the extentof expenditureincurred.Any surplusor deficitis shownasa specialpurposebalancesheetitem,Revenuereceivedin foreigncurrenciesare translatedinto GELandpresentedin S0Ausingthe NationalBankof Georgia(NBG)exchangerateat the dateswhen funds are received.Issuedsub grantsare recognizedas expenseswhen fundsare disbursedandto the extentof amounttransferredto subgrantees. Property, plant and equipment Property,plant and equipmentare tangibleitems that are held for use in the supplyof goodsor services,for rental to others,or for administrativepurposesand are expectedto be usedduring more than one period.Property,plant and equipmentare statedat historicalcostlessaccumulated depreciationand accumulatedimpairmentlosses.Originalhistoricalcost of a Property,plant and equipmentconsistsof purchaseprice,non-recoverabletaxesand other expensesdirectlyrelatedto puttinga fixedassetinto use.Currentmaintenanceexpensesare recognizedasexpensesastheyare incurred.
  11. 11. CIVIL DEVELOPMENTAGENCY(CiDA) IndependentAuditors' Report and Special-PurposeFinancialStatements for the vearended31 December2015 Depreciationis chargedusingthe diminishingbalancemethodat rates15-2Qo/0.Depreciationcharge for a periodis recognizedasexpensein StatementofActivities. An item of property, plant and equipmentis derecognizedupon disposalor when no future economicbenefitsare expectedto arise from the continuinguse of the assets.Any gain or loss arisingon the disposalor retirementof an item of property,plant and equipmentis determinedas the differencebetweenthe salesproceedsandthe carryingamountof the assetand is recognizedin Statementof Activities. Foreign currencies Transactionsdenominatedin foreign currencyare translatedinto GELat the official exchangerate of NationalBankof Georgiaon the dateof transaction,Monetaryassetsand liabilitiesdenominatedin foreigncurrencyare translatedinto GELat the officialexchangerate of NationalBankof Georgiaat the balancesheet date. Exchangedifferenceson monetaryitems are recognizedin Statementof Activitiesin the period in whichthey arise.Theofficialexchangeratesfor the principalcurrenciesas of 31 December,2074 and2015were: zoLs As of December31 20L4 AsofDecember31 Taxation Tax laws impose an obligationon the organizationto perform a function of tax agent,calculate incometaxes,withhold it from staffsalariesand submitto the statebudget,Thecompanyalsopays all thetaxeswhich arerequiredin accordancewith Georgianlegislation, Note3rCashand eashequivalents GEL/USD GEL/EUR (Allstatedin GeorgianLari) Cashin bankGEL Cashin bankUSD Cashin bankEUR Total cash and cash equivalents 2.3949 2.6L60 zotS As ofDecember 31 '1,.8636 2.2656 20L4 AsofDecember31 258,690 62 LAq 27) 233,111 45,698 75A,L23 27a,AO9
  12. 12. CIVILDEVELOPMENTAGENCY(CiDA) lndependent Auditors' Repolt and Special-PurposeFinancialStatements for theyearended31 December2015 No.te4. Pro.perv.PlantandEquipment (AIlstatedin GeorgianLari) Historical Cost At 01January 2074 Additions Transfers/Disposals At 37 December2074 Additions Transfers/Disposals At 37 December2015 AccumuIated Depreciation At 07January 2014 Chargefor the year Transfers/Disposals At 37 December2074 a L ^ - - ^ r ^ * + L ^ , , ^ ^ - L r r d ' E s r u , r , , e y c a , Transfers/Disposals At 37 December2075 Net bookvalue At 31 December2074 At 31 December2075 94,439 23,080 tzt,s19 Vehicles Office equipment Total 82,473 34,646 63,275 35,764 1 0 < o a 3,482 94,439 23,080 LZt,S79 tL,607 13,630 7,OO3 2,904 ta,6Lo L6,534 25,236 9,907 35,143 t4,641 2,6'J.5 17,256 39,477 L2,522 52,399 58,562 10,558 46376 58,562 10,558 69,LZO
  13. 13. crvrl DEVELOPMENTAGENCY(CiDA) IndependentAuditors'ReportandSpecial-PurposeFinancialStatements for theyearended31 December2015 No.te5: FosteringRegionalandLocalDevelopmentin Georgia Donor: United Nations DevelopmentProgram (UNDP) Proiect# 00085221 FosteringRegionaland Local Developmentin Georgiaproject is implementedby United Nations DevelopmentProgram(UNDP),with the financialsupport of SwissRegionalCooperationOfficein Georgia(SDC)andAustrianDevelopmentAgency(ADAI. Within the projectactivitiesAgencyworkingwith municipalityor regionally-basedNGOswill prepare and disseminateinformationand improvepublicknowledgein 6 regionsaboutthe 2015-18regional actionplans(RAPs)and programprocesses,timetableand opportunitiesfor public involvementand consultationin 2015 duringpreparationof the RAPSfor 2016-18.SelectedNGOwill furtherselectand partnera numberof locally-basedandoperatingNGOsfrom thefollowingsixregionsof Georgia:Kvemo Kartli,Guria,Samegrelo-ZemoSvaneti,Imereti,Racha-Lechkumi-QvemoSvanetiandMtskheta-Mtianeti. Budgetofthe Grant80,000USD. Completiondateofthe agreementisJune19,2015. Micro-capitalGrantAgreementhadbeensignedbetweenUnitedNationsDevelopmentProgramandCivil DevelopmentAgency(CiDA)on December23,2014.Implementingperiodofwhichwasestablishedfrom December24,2014tiuJune19,2015.Projectbudgetwasapprovedat 80,000USDfor thewholeperiod. Grantagreementwasamended.Amendmenthadbeensignedby ZviadDevdariani- Ex.Directorfor Civil DevelopmentAgency ICiDA] and on behalf of the UNDP by Shombi Sharp - Deputy Resident RepresentativeonJune17,2015.Theimplementingperiodwasextendedtill June30,2015.Totalbudget wasnotchanged. (AIlstatedin GeorgianLari) Revenue BeginningBalanceasofJanuary1,2015 Kevenuetor tneyearoI zut5 Total revenue Expenses Prnorem pwnpncp< (rl rnr awnan cpc Stationeryand other administrative expenses Fuelexpenses alffi.p rahr avhahcac Vehiclerepairexpenses TIri I it-r' pvnph (p( Bankexpenses Total expenses Transferof unexpendedfunds EndingBalanceas ofDecember 31, 2015 Amount 109,752 39,665 L48,aL7 107,879 28,943 1,066 3,823 3,734 3,306 I br) L44,940 u23)
  14. 14. crvrl DEVELOPMENTAGENCY(CiDA) IndependentAuditors' Report and Special-PurposeFinancialStatements for theyearended31 December2015 Note 61Fostering Regional and Local Development in Georgia Proiect# 00085221/00080250 Donor: United NationsDevelopmentProgram (UNDP) FosteringRegionaland LocalDevelopmentin Georgiaproject is implementedby United Nations DevelopmentProgram (UNDPJ,with the financialsupport of SwissCooperationOfficein South CaucasusandAustrianDevelopmentAgency{ADA). Within the project activitiesAgencyworking with municipality or regionally-basedNGOswill facilitatethe active participationof civil societyin RAPworking group meetings,advocatefor citizensinterest at local levelsand basedon the citizensfeedbackobtainedin 2015 granteewill further selectand partner a number of locally-basedand operatingNGOsfrom the following six regionsof Georgia:KvemoKartli,Guria,Samegrelo-ZemoSvaneti,Imereti,Racha-Lechkumi-Qvemo SvanetiandMtskheta-Mtianeti. The granteewill be facilitatingattendanceand activeparticipationof civic stakeholderson RAP working group meetingson regionallevel; record the priorities and projectsidentifiedby civic stakeholders;advocateand monitor the inclusionof the projectsidentified in the final updated RAPs;after approval of updated final RAPs2076-2017 by the government,with closecoordination of UNDP print the RAPsfor 6 regions and together with regional government organizethe presentationmeetingof RAPSto the respectivepublicandNGOs. Budgetofthe Grant80,000USD. Completiondateofthe agreementis November1,2016. Micro-capitalGrantAgreementhadbeensignedbetvveenUnitedNationsDevelopmentProgramand Civil DevelopmentAgency (CiDAJon November2, 20L5, Implementingperiod of which was establishedfrom November2, 2015 till November1, 2016.Prolectbudgetwas approvedat 80,000 USDfor thewholeperiod. Grantagreementwas amended.Amendmenthadbeensignedby ZviadDevdariani- Ex,Directorfor Civil DevelopmentAgency(CiDAJand on behalfof the UNDPby ShombiSharp- DeputyResident Representativeon fune 17, 2015,The implementingperiod was extendedtill June30, 2015,Total budgetwasnot changed. (All statedin GeorgianLari) Revenue BeginningBalanceasofJanuary1,2015 Revenuefor the yearof 2015 Total revenue Expenses Prnorem pwnpncac ( e l r n r o v n e n c a c Stationeryandotheradministrativeexpenses Fuelexpenses Amount 120,350 LZO,350 2T,5T9 319 1 4 ) )
  15. 15. CIVILDEVELOPMENTAGENCY(CiDA) IndependentAuditors'ReportandSpecial-PurposeFinancialStatements for theyearended31 December2015 Offi r'p rpnt pvnpncpc Vehiclerepairexpenses I Itilih/ aYhah<a< Bankexpenses Total expenses Transferof unexpendedfunds EndingBalanceas of December31, 2015 1 4 4 4 r.08 61' 24,473 95.477 15lPagr:
  16. 16. CIVIL DEVELOPMENTAGENCY(CiDA) IndependentAuditors' Report and Special-PurposeFinancialStatements for the vearended31 December2015 Note7l Centinuiugl&clu$iveDialoggeon the Post'2015Developnent Agendaaround the meansof implementation Proiect # 00088656 Donor: United NationsDevelopmentProgram (UNDP) Continuing Inclusive Dialogue on the Post-2015DevelopmentAgenda around the means of implementationprojectis implementedby UnitedNationsDevelopmentProgramIUNDP) Objectiveof the project is to for CiDA to support the Departmentof PolicyAnalysis,Strategic Planning and Coordination,Administration of the Governmentof Georgia in positioning the Governmentof Georgiaasan ownerandleaderof the StrategicDevelopmentGoals(SDGs)in Georgia vis-e-visdonorcommunityandgeneralpublic Budgetofthe Grant20,000USD, Completiondateofthe agreementis March31,2016, Micro'capitalGrantAgreementhadbeensignedbetweenUnitedNationsDevelopmentProgramand Civil DevelopmentAgency ICiDA) on December76, 201'5.Implementingperiod of which was establishedfrom December18,2015till march31,2016. (Al1stated in Georgian Lari) Revenue BeginningBalanceasoflanuary1,2015 Revenuefor the year of 2075 Total revenue Expenses Programexpenses Salaryexpenses Stationeryandotheradministrativeexpenses Fuelexpenses Officerent expenses Vehiclerepairexpenses Utilityexpenses R r n L p w n o n c p c Total expenses Transferof unexpendedfunds Ending Balanceas ofDecember 37,?Ots Amount 48140 44.t40 4A 740
  17. 17. CIVILDEVELOPMENTAGENCYICiDA) IndependentAuditors' Reportand Special-PurposeFinancialStatements for the yearended31 December2015 Note6: Perso[allzed Assistancefor GeorgianMigrants Proiect N: DCI-MIGR/2013/2A3269 Donor: EuropeanUnion The Action's overall objective therefore is to "help Georgiabetter manageall aspectsof migratory flows in all their dimensions.It achievesthis by advancingthree out of the four pillars of the EuropeanUnion'sGlobalApproachto Migrationand Mobility-GAMMas Specificobjectivesof the project: First, it "protects the Human Rightsof Georgianmigrant"; Secondit "promoteswell-managedlegalmigrationby Georgianto TurkeyandGreece"; Andthird, it "optimizesthe positiveeffectof migrationon GeorgianDevelopment. Within thesethree specific objectives,t}le Action will produce 8 ExpectedResultsthat cover three stagesof migrationfrom Georgiato Turkey and Greece;preparationstage,foreignresidence,and return home, The below graph shows the expectedresults in relation to the prolect'sspecific objectiveoverthesedifferentstagesof migration. Thetotal eligiblecostestimatedat 500,000EURO,TheContractingAuthorityundertakesto financea maximumof 450,000Euro,equivalentto 90% of the estimatedtotal eligiblecostof action. GrantStartDate:March26,2013 GrantCompletionDate:March25,2015 (Allstatedin GeorgianLari) Revenue BeginningBalanceasofJanuary1,2015 Revenuefor theyearof 2015 Total revenue Expenses Programexpenses Salaryexpenses Stationeryandotheradministrativeexpenses Fuelexpenses nffi.A rahr awhah(a< Vehiclerepairexpenses Utilityexpenses Bankexpenses Total expenses Transferof unexpendedfunds EndingBalanceas ofDecember 31, 2015 Amount 1,t7,092 tL7.O9Z 124,078 55,074 1 1 1 ? ? 2,701 < 7'7') ? 6 q ? 1,,697 278 204525 (87,434)
  18. 18. CIVILDEVELOPMENTAGENCY(CiDA) lndependentAuditors' Reportand Special-PurposeFinancialStatements forthe yearended3l December2015 Note 7r Raising*re Economicaland Infrastructural Capabilities of Eco-migrantsin Managingthe Migration Process Proiect #: ENPI/2015/360-345 Donor: EuropeanUnion Raisingthe Economicaland InfrastructuralCapabilitiesof Eco-migrantsin Managingthe Migration Processprojectis implementedby EuropeanUnionrepresentedby EuropeanCommission. The overallobjectiveof the projectis to improvethe socio-economicconditionsof eco-migrantsin the Kakhetiand KvemoKartliregionsof Georgia.Thespecificobjectivesareto supporteco-migrants to overcomethe strugglescurrently facedin reclaiming economicreintegration and self-sufficiency, to strengthentheir capacityto rehabilitateeconomicand socialinfrastructure,to strengthentheir capacityto developand lobby for the adoptionof community-developedplansin governmentplans andto decreasethelevelof migrationof rural youth. The total eligible cost estimatedat 366,599,00EURO,The ContractingAuthority undertakesto financea maximum of 348,269.05Euro,equivalentto 95% of the estimatedtotal eligiblecostof action, Projectimplementationperiodis from August28,2015tillApril 27,2017 (All statedin GeorgianLari) Revenue BeginningBalanceasofJanuary1,2015 Revenuefor the yearof 2015 Total revenue Expenses Programexpenses Salaryexpenses Stationeryandotheradministrativeexpenses Fuelexpenses Officerent expenses Vehiclerepairexpenses Utility expenses Bankexpenses Total expenses Transferof unexpendedfunds EndingBalanceas ofDecember 31, 2015 Amount 730,340 730,340 38,985 q q q A q 12,926 2,213 2,777 300 845 301 tt4,256 616,OA4
  19. 19. CIVIL DEVELOPMENTAGENCY(CiDA) IndependentAuditors'ReportandSpecial-PurposeFinancialStatements for the yearended31 December2015 Note8r l"ocalGoverqment Refo,rmsRegionalInitiative (LGRI) Donor: OpenSocietyGeorgiaFoundation Local GovernmentReformsRegionalInitiative project is implementedby Open SocietyGeorgia Foundation.The goal of the projectis to supportlocalgovernmentreform.To achieveabovegoal followingactivitieswill be performed:Increasingthe role of localpopulationduring the processof self-governmentreform; InvolvingregionalCSOsin discussionof new draft law regulations;Media coverageof civic engagementin a new draft law regulations Budgetofthe Grant50,000USD Completiondateofthe agreementisAugust31,2015, GrantAgreementhadbeensignedbetweenOpenSocietyGeorgiaFoundationand CivilDevelopment Agency(CiDAJon October9, 2014,Implementingperiod of which was establishedfrom October1, 2014till August31,2015.Projectbudgetwasapprovedat 50,000USDfor thewholeperiod. (All statedin GeorgianLari) Revenue BeginningBalanceasoffanuary 1,2015 Revenuefor theyearof 2015 Total revenue Expenses Programexpenses Salaryexpenses Stationeryand other administrative expenses Fuelexpenses Officerent expenses Vehiclerepairexpenses I l r i l i h / a v n a n c a c Bankexpenses Total expenses Transferof unexpendedfunds EndingBalanceas of December31, 2015 Amount 29,352 49,812 79,L64 25,848 z,L aq1 7,L31, 1,L96_ 1,1r7 4,14L 94 74,523 64L
  20. 20. CIVIL DEVELOPMENTAGENCY(CiDA) IndependentAuditors'ReportandSpecial-PurposeFinancialStatements forthe vearended3l December2015 Note9:Advancingcso capacitiesandEngagingsocieryfor sustainabiliry(AccEss) grant #: G1176-15'100-3023-20 Donor: East-west Management Institute IEWMI) Advancingcso capacitiesand Engagingsocietyfor sustainability(ACCESS)projectis implemented by East-westManagementInstituteIEWMI].Thegoalof the proiectis to increasecivicengagement, includingoutsideof Tbilisi,throughfour objectives:1. citizensmore awareof and involvedin cSo activities;2. CSOleadershipand organizationalcapacity,aswell assustainability,improvedacrossa rangeof organizationsin and outsideTbilisi;3. CSOseffectivelyableto monitor and influencekey governmentpoliciesand processes;and 4. Localownershipof Centersfor CivicEngagementsothat theycontinueto operateaspoliticallyneutralgatheringspacesfor publicdiscourse' Grant Agreementhad been signed between East-westManagementInstitute (EWMI) and Civil DevelopmentAgency(CiDA)on February73,2015.Budgetedcostofthe actionis 400,000usD and CiDA,scostsharerepresents50,000USD.Projectimplementationperiod is from February3, 2015 till September30,2019. (AIlstatedin GeorgianLari) Revenue BeginningBalanceasoflanuary 1,2015 Revenuefor the yearof 2015 Total revenue Expenses Programexpenses Salaryexpenses Stationeryandotheradministrativeexpenses Fuelexpenses Officerent expenses Vehiclerepairexpenses Utility expenses Bankexpenses Total expenses Transferof unexpendedfunds EndingBalanceas ofDecember 31, 2015 170,233 (13,500) Amount 756,733 ts6.733 ( ( q ? q q a ? q ? 1,752 2,269 2,418 73
  21. 21. crvrl DEVELOPMENTAGENCY(CiDA) IndependentAuditors' Report and Special-PurposeFinancialStatements for the yearended31 December2015 Note 10: Personalized Assista,nce for Georgian Migrants - Pilot Initiative in Support of Ministry of lustice Community Centers grant #: 1493 Donor: Eurasia Partnership Foundation PersonalizedAssistancefor GeorgianMigrants- Pilot Initiative in Supportof Ministry of Justice CommunityCentersprojectis implementedby EurasiaPartnershipFoundation.Theobjectiveof the project is establishmentof migration information and consultationserviceswithin the GoG suuclures, GrantAgreementhad beensignedbetweenEurasiaPartnershipFoundationand CivilDevelopment Agency(CiDA)on luly 27,2015. Budgetedgrant amount is 43,870 GEL.Projectimplementation periodis from August1,2015till February29,2016. (Allstatedin GeorgianLari) Revenue BeginningBalanceasofJanuary1,2015 Revenuefor theyearof 2015 Total revenue Expenses Prnorem ewnancoc Salaryexpenses Stationeryand other administrative expenses Fuelexpenses Offire rpnr pvnpn cec Vehiclerepairexpenses I I t i l i h ' a v h a h c a c Bankexpenses Total expenses Transferof unexpendedfunds Ending Balanceas ofDecember 31, 2015 Amount 43,870 43,470 12,777 72,750 457 502 2,000 178 392 35 29,O25 t4,445
  22. 22. CIVIL DEVELOPMENTAGENCY(CiDA) IndependentAuditors' Reportand Special-PurposeFinancialStatements for thevearended31 December2015 No.te11t Cross-borderEcononricllevelopment (CED) Donor: Deutsche Gesellschaftf iir Internationale Zusammenarbeit (GIZ) GmbH Cross-borderEconomicDevelopment(CED)project is implementedby DeutscheGesellschaftfiir lnternationaleZusammenarbeit(GIZ) GmbH.The goal of the project is to improve the living conditionsof borderingcommunitiesin KvemoKartliandTavushregions.specificobjectivesinclude strengtheningcross-bordercooperationbetweenthe KvemoKartliandTavushregionsby attracting investmentsand increasingtransactionsbetweenbusinessentitiesfrom both regions,andto inform businessentitiesin the target regionsabout cross-borderinvestmentand trade opportunities.To achieveaboveobjectivesbaselinesurvey(includingdeskresearch),start-upworkshops,agro-tours, mediatour, agriculturalfair, PRtrainingsand consultationswill be conductedand onlineplatform, catalogueandguidelinewill bedeveloped. Totaleligiblecostof the actionis 234,886,4EUR. Implementationperiodofthe actionis 16months. Grant Agreement had been signed between Deutsche Gesellschaft frir Internationale Zusammenarbeit[GIZ) GmbH and Civil DevelopmentAgency (CiDA) on September25, 2015. Implementingperiodof which wasestablishedfrom September26,2015 till fanuary25,2017.From total eligiblecost of the action is 234,886.4EURGIZundertakesto financemaximum amount of 211,397.76 EUR,equivalentto 900/oof the estimatedtotaleligiblecostof the action. (AIlstatedin GeorgiqnLari) Revenue BeginningBalanceasoffanuary 1,2015 Revenuefor theyearof 2015 Total revenue Expenses Prnore m evnpncpc ( r l r n r p v n p n c e c Stationeryand other administrative expenses Fuelexpenses nfFi.a ranr avnpncpc Vehiclerepairexpenses Utilityexpenses Bankexpenses Total expenses Transferof unexpendedfunds EndingBalanceas ofDecember 31, 2015 Amount 714,51,2 LL4.Sr2 50,988 22,704 67 1,470 ? l q q 60 9BB 31,6 79.747 34.724
  23. 23. CIVIL DEVELOPMENTAGENCY(CiDA) IndependentAuditors' Report and Special-PurposeFinancialStatements for the yearended31 December2015 Note 12r Support for the Inclusion of the Rural Population in Self-government lnstitutions Proiect # LDD/16/ LS-2OL36 Donor: OpenSocietyGeorgiaFoundation Support for the Inclusion of the Rural Populationin Self-governmentInstitutions project is implementedby Open SocietyGeorgiaFoundation.Objectiveof the project is to support Self- government Institutions reforms, ensuring civic pariicipation in making decisions about local problemsandimplementationof this decisions. GrantAgreementhadbeensignedbetweenOpenSocietyGeorgiaFoundationand CivilDevelopment Agency ICiDA) on November L3, 2015. Budgeted grant amount is 43,700 USD. Proiect implementationperiodis from November13,2015till lune 13,201-6. (Allstatedin GeorgianLari) Revenue BeginningBalanceasoffanuary 1,2015 Revenuefor the yearof 2015 Total revenue Expenses Pr^orr m avnancac Srle nr avnen coc Stationeryand other administrative expenses Fuelexpenses nffi.a rahr aYhah cac Vehiclerepairexpenses Utilityexpenses Bankexpenses Total expenses Transferof unexpendedfunds EndingBalanceas ofDecember 31, 2015 Amount 6r,279 61,279 '7 7'7 /" 2,475 405 14 to,667 50,611
  24. 24. cIvIL DEVELOPMENTAGENCY(CiDA) IndependentAuditors' Report and SpecialPurposeFinancialStatements for theyearended31 December2015 Note 13: IDrproviag Transparcncy and Accountability of the Local Government ?hrough Public Participation in Their Activities. Proiect # CTC-LDD-015-001-CSO Donor: Centre for Training and Consultancy (CTC) Improving TransparencyandAccountabilityof the LocalGovernmentThroughPublicParticipation in TheirActivitiesprojectis implementedby Centrefor Trainingand Consultancy. Grant Agreement had been signed between Centre for Training and Consultancyand Civil DevelopmentAgencyICiDA)on December15,2015.Budgetedgrant amountis 16,650GEL.Project implementationperiodis from December15,2015till June74,20L6. (All statedin GeorgianLari) Revenue BeginningBalanceasof .fanuary1,2015 Revenuefor theyearof 2015 Total revenue Expenses Prnore m pvnpncpc Salaryexpenses Stationeryandotheradministrativeexpenses Fuelexpenses Offi.a rant avhcnsac Vehiclerepairexpenses ITfil ifu aYhahca< Bankexpenses Total expenses Transferof unexpendedfunds EndingBalanceas ofDecember 31, 2015 Amount 7,255 7,255 950 951 6,304
  25. 25. crvrl DEVELoPMENTAGENCY(CiDA) lndependentAuditors' Report and Special-PurposeFinancialStatements forthe yearended31December2015 Notet4: Civil Education-2015 Proiecb # MPSII-Z?I73 Donor: Caucasuslnstitute for Peace,Democracyand Development (CIPDDJ Civil Education-2015 project is implementedby CaucasusInstitute for Peace,Democracyand Development(CIPDD).Projectinvolvesthe monitoringthe activitiesof CityCouncilof Rustavi,and enhancecommunicationwith membersof the LocalGovernmentrepresentativebody.Totalvalueof proiectamountsto 1800EURandthe projectperiodis from January1,2015till April 30,2015. (All statedin GeorgianLari) Revenue BeginningBalanceasofJanuary1,2015 Revenuefor theyearof 2015 Total revenue Expenses Prnorem pvnpncpc (rlrrrr awnanca< Stationeryand other administrative expenses Fuelexpenses Officerent expenses Vehiclerepairexpenses I t l i l : k , ^ . . - ^ - ^ ^ ^ u(rrrLy c^PrrrrEr Bankexpenses Total expenses Transferof unexpendeclfunds EndingBalanceas ofDecember 31, 2015 Amount 4,5Q1 4.501 3,535 967 501
  26. 26. CIVIL DEVELOPMENTAGENCY(CiDA) lndependent Auditors' Reportand Special-PurposeFinancialStatements for theyearended31 December2015 Note 151Local Actors foin for Inclusive Developmentand Governancein the South Caucasus{IOIN} Donor: Austrian Development Agency (ADA), Sub grant awarded by Cooperative for Assistance and Relief Everywhere, Inc. doing business as CAREInternational in the Caucasus LocalActorsloin for InclusiveDevelopmentandGovernancein the SouthCaucasusIJOIN)projectis implementedby Cooperativefor Assistanceand ReliefEverpvhere,lnc. doing businessas CARE Internationalin the Caucasuswith the financialsupportof the AustrianDevelopmentAgency(ADA). The objectiveof the fOIN project is to support local government,community sector and private sector in jointly planning and implementinggender-sensitivemunicipal developmentplans for sustainablesocioeconomicdevelopment,supportBDICsin provisionof market-relevantinformation andtrainingsto LG,CSandprivatesectorin supportof strengtheninglocalvaluechains(in selected fieldssuchasagriculture) First Sub-GrantAgreement had been signed between Cooperativefor Assistanceand Relief Everywhere,Inc. CAREInternationalin the Caucasusand Civil DevelopmentAgenry (CiDA)on fanuary1, 2012 (Agreementeffectivedate)with durationtill December31,201.2;approvedinitial budget- 70,800EUR. Sub-grantagreementwas amended.First amendmenthad been signed by Thomas Reynolds- MissionDirector,Cooperativefor Assistanceand ReliefEverywhere,Inc.CAREInternationalin the Caucasusand ZviadDevdariani- Director,CivilDevelopmentAgency(CiDA)on June1, 2012.Total budget was increasedr.o 74,090 EUR and also parties agreedto perform certain re-allocation betweenthe budgetlines. Secondamendmenthad been signedby Thomas Reynolds- Mission Director, Cooperativefor Assistanceand ReliefEverywhere,Inc.CAREInternationalin the Caucasusand ZviadDevdariani- ExecutiveDirector,Civil DevelopmentAgency(CiDA)on fanuary 3, 2013,Periodof the sub-grant agreementwas prolonged from December31, 2012 until February 28, 201.3.Other terms and conditionsof the contract,includingbudgetremainedunchanged. OnMarch1,2013 Cooperativefor Assistanceand ReliefEvery.'where,Inc.CAREInternationalinthe Caucasusand CivilDevelopmentAgency(CiDA)signedsecondsub-grantAgreement,Implementing period of which was establishedfrom March 1, 2013 till February2A, 2014. Projectbudgetwas approvedat 91,173EURfor the wholeperiod. OnMarch23,201.4Cooperativefor AssistanceandReliefEverwvhere,Inc.CAREInternationalin the Caucasusand Civil DevelopmentAgencyICiDA)signedthird sub-grantAgreement. Implementing period of which was establishedfrom March 1, 2074 till October31, 2014. Projectbudgetwas approvedat 78,850EURfor thewholeperiod.
  27. 27. crvrl DEVELoPMENTAGENCY(CiDA) IndependentAuditors'ReportandSpecial-PurposeFinancialStatements for theyearended31 December2015 (All stated in GeorgianLari) Revenue BeginningBalanceasofJanuary1,201.5 Revenuefor the yearof 2015 Total revenue Expenses P r ^ o r , m ( r l r n r a v n a n c o c Stationeryandotheradministrativeexpenses Fuelexpenses Offii'p rpnt pvnoncpc Vehiclerepairexpenses u U l L y s ^ P r r r s r s Bankexpenses Total expenses Transferof unexpendedfunds EndingBalanceas ofDecember 31,2015 Amount 29,077 29,ot7 (28,e14) 103 27 ll'ag,c
  28. 28. crvll DEVELOPMENTAGENCY(CiDA) IndependentAuditors'ReportandSpecial-PurposeFinancialStatements for theyearended31 December2015 Nole1S1Other Otherrepresentsincome from returned VAT. (All statedin GeorgiqnLari) Revenue BeginningBalanceasoffanuary 1,2015 Revenuefor theyearof 2015 Total revenue Expenses Prnorem pvnpncp< (ele nr pwnpncpc Stationeryand other administrative expenses Fuelexpenses Offiep rpnt pwnpncac Vehiclerepairexpenses I lril ih' avnancac Bankexpenses Total expenses Transferof unexpendedfunds EndingBalanceas ofDecember 31, 2015 Amount 8,699 Lr,896 20,596 7,279 13,784 133 zo,s96

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