Front page World Agroforestry Centre Audited Financial Audited Statements Financial 2008 Statements 2008 Audited Financial Statements 2008 The World Agroforestry Centre is an autonomous, non-profit research organization. We receive our funding from over 50 different governments, private foundations, international organizations and regional development banks. Our current top 10 donors are Canada, the European Union, the International Fund for Agricultural Development (IFAD), Ireland, the Netherlands, Norway, Sweden, the United Kingdom, the United States of America and the World Bank. Our Vision is a rural transformation in the developing world where smallholder households strategically increase their use of trees in agricultural landscapes to improve their food security, nutrition, income, health, shelter, energy resources and environmental sustainability. Our Mission is to generate science-based knowledge about the diverse roles that trees play in agricultural landscapes and to use its research to advance policies and practices that benefit the poor and the environment. World Agroforestry Centre (ICRAF) United Nations Avenue, Gigiri P. O. Box 30677-00100 Nairobi, Kenya. Phone + (254) 20 722 4000 Fax + (254) 20 722 4001 Via USA phone (1-650) 833-6645 Via USA fax (1-650) 833-6646 Email: icraf@cgiar.org Website: www.worldagroforestry.org Design and Layout: Reagan Sirengo © 2008 World Agroforesty Centre The geographic designation employed and the presentation of material in this publication do not imply the expression of any opinion whatsoever on the part of the World Agroforestry Centre concerning the legal status of any country, territory, city or area or its authorities, or concerning the delimitation of its frontiers or boundaries. content The Centre FIVE - YEAR PERFORMANCE REVIEW 1 CORPORATE INFORMATION 2 BOARD OF TRUSTEES 3-4 MANAGEMENT TEAM 5 CORPORATE GOVERNANCE 6 CORPORATE SOCIAL RESPONSIBILITY 7 Financial Statements BOARD CHAIR’S STATEMENT 8-9 BOARD STATEMENT ON RISk MANAGEMENT 10 STATEMENT OF MANAGEMENT RESPONSIBILITES 11 REPORT OF THE INDEPENDENT AUDITORS 12 STATEMENT OF FINANCIAL POSITION 13 STATEMENT OF ACTIVITIES 14 STATEMENT OF CHANGE IN NET ASSETS 15 STATEMENT OF CASH FLOWS 16 NOTES TO THE FINANCIAL STATEMENTS 17-29 Exhibits ExHIBIT 1: SCHEDULE OF UNRESTRICTED GRANT REVENUE 30 ExHIBIT 1a: SCHEDULE OF RESTRICTED GRANT REVENUE 31-39 ExHIBIT 1b: ANALYSIS OF SOURCES AND APPLICTIONS OF RESTRICTED PROjECT GRANTS 40-57 ExHIBIT 2: PROPERTY AND EqUIPMENT DETAILED SCHEDULE 58 ExHIBIT 3: STATEMENT OF OPERATING ExPENSES 59 ExHIBIT 4: CGIAR – GENDER AND DIVERSITY PROGRAM 60 The Centre Five year performance review Total Grant Income Other Income 2004-2008 2004-2008 35 31.54 2.2 2.05 29.90 30.44 30.27 29.59 30 2.0 1.8 1.57 25 1.6 1.4 22.09 17.96 1.20 20 20.90 20.90 21.20 1.2 1.17 15 1.0 0.58 o.94 0.8 10 0.6 0.52 0.46 5 9.1 9.5 11.6 0.4 0.13 0.25 0.62 0.63 0.88 9.0 9.5 0.2 0.39 0.21 - - 2004 2005 2006 2007 2008 2004 2005 2006 2007 2008 Year Year Unrestricted Restricted Interest and Other Income Overheads Hosted Overhead Recovery Unrestricted Net Assets 2004-2008 2004 to 2008 16 4 14 13.48 3.21 3.12 2.86 3 2.89 12 0.13 2.56 0.94 10.38 0.58 0.25 10 1.17 6.38 3.72 2 8 7.54 6.88 6.01 2.73 6 2.85 2.71 2.31 2.31 1 2.27 1.95 2.18 4 7.10 6.65 2 4.17 4.69 3.84 0 2008 - 2004 2005 2006 2007 2004 2005 2006 2007 2008 Year Year Undesignated Designated Restricted Grants Overheads Overheads Hosted 1 US$millions UUSS$$ mMiilllliioonnss US$ Millions US$ Millions AnnuAl RepoRt & FinAnciAl StAtementS 2008 Corporate information BOARD OF TRUSTEES ............... AUDITORS Ms. Lynn Haight, Chair ............... Canada kPMG kenya Dr. Romano kiome, Ex-officio ..... kenya Certified Public Accountants Dr. kiyoshi Tanaka ...................... japan 16th Floor, Lonrho House Prof. Ragnhild Lund .................... Norway (left April 2008) Standard Street Dr. Sara Scherr............................ USA (left April 2008) P. O. Box 40612 Dr. Linxiu Zhang ........................ China 00100 - Nairobi Dr. Dina Nath Tewari ................. India Dr. Barbara Wells ...................... USA HEADQUARTERS Dr. juan Mayr ............................. Columbia World Agroforestry Centre Prof. Eric Tollens ......................... Belgium ICRAF House Dr. Cristian Samper, Ex-officio ..... USA (left April 2008) United Nations Avenue M. Hosny El-Lakany, Ex-officio .... Egypt (joined November 2008) P. O. Box 30677 Prof. Samir Barua ........................ India (left November 2008) 00100 - Nairobi Dr. Paco Sereme ......................... Burkina Faso Dr. Dennis Garrity, Ex-officio ..... USA LAWYERS Oraro & Company Advocates ACk Garden House 3rd Floor, Wing C, First Ngong Avenue P.O. Box 51236-00200 NAIROBI COMPANY SECRETARY Michael Hailu 2 2008 AnnuAl RepoRt & FinAnciAl StAtementS Board of Trustees Ms Lynn Haight Chair, Board of Trustees, World Agroforestry Centre Ms Lynn Haight is a graduate of Oxford University and a fellow of the Canadian Institute of Chartered Accountants. She is also a fellow of the Canadian Insitute of Management Consultants. She has spent most of her career in financial services. She serves as the Vice President of the International Council on Management Consulting Institutes and a director of the Foundation for Responsible Computing. She is a member of the Canadian Advisory Board of Sybase Corporation and is a director of the Standards Council of Canada National Committee. Dr. Dennis Garrity Ex-officio member, Board of Trustees Dr. Dennis Garrity is the Director General of World Agroforestry Centre, a position he has held since October 2001. Prior to that, he was the Regional Coordinator for World Agroforestry Centre’s South East Asia programme in Indonesia. He is also the chair of the CGIAR Inter- Centre Working Group on Climate Change. Dr. Garrity has a PhD in Crop Physiology from the University of Nebraska. Dr. Romano Kiome Dr Romano kiome, a kenyan national, is currently the Permanent Secretary, Ministry of Agriculture in kenya. He has PhD from the University of East Anglia in the United kingdom. He is a member and/or chair of 12 technical advisory committees at national and international level. He has led several national and regional projects before becoming involved in research management. He is a board member of three other research institutes in kenya, including the World Vegetable Centre and the International Maize and Wheat Improvement Centre or CIMMYT. He has published over 48 articles, book chapters, conference papers and reports. ! Dr. Hosny El-Lakany Dr El-Lakany holds a PhD in Forestry from the University of British Columbia. He was awarded the Distinguished World Agroforestry Fellow in 2007. He is a member of the Canadian Institute of Forestry, the Governing Council of the Commonwealth Forestry Association, the World Bank External Advisory Group on the Forest Strategy, the Board of Trustees of the Centre for International Forestry Research (CIFOR), and International Advisory Committee of the Model Forest Network. He is adjunct professor in Forest Resources Management, University of British Colombia and a former Assistant Director General for Food and Agricultural Organization. Dr. Juan Mayr Dr juan Mayr has been at the forefront of environmental issues for many and has received many awards in recognition of his efforts. These include the Dunning Prize, the Goldman Environmental Prize and the Parker-Gentry Award for Conservation Biology. Dr Mayr is renowned for promoting decentralization and regionalization of the World Conservation Union (IUCN) where he has served as Vice-President and as Latin American Regional Representative. He was responsible for raising the profile and the decision-making powers of national and regional committees, and for establishing the IUCN Regional Congresses. He was appointed Minister for Environment in Colombia in 1998. In 2003, he was selected as a Member of the UN Secretary General’s Panel 3 of Eminent Persons on UN-Civil Society Relations. AnnuAl RepoRt & FinAnciAl StAtementS 2008 Board of Trustees cont. Dr. Dina Nath Tewari Dr. Dina Nath Tewari is currently a member of the Planning Commission of the Government of India and Chair of major national initiatives on Greening India, Bio-diesel, Bamboo and Tribal Development. He is a former Director General of the Indian Council for Forest Research and Education. He has been Vice-Chancellor and Chancellor of Universities and has occupied senior positions in the Government of India. He has a PhD in social anthropology and postgraduate diplomas in Forestry and Environment. Prof. Eric Tollens Prof. Eric Tollens obtained his PhD in Agricultural Economics from Michigan State University in 1975. He is currently a professor of agricultural economics at the Faculty of Agricultural and Applied Biological Sciences of the Catholic University of Leuven, Belgium. He has held teaching jobs at various universities. He is registered with professional bodies including the American Agricultural Economics Association; European Association of Agricultural Economics; Belgium Association for Agricultural Economics and the Royal Academy of Overseas Sciences. Dr. Paco Sereme Dr. Paco Sereme is Executive Director of the West and Central African Council for Agricultural Research and Development, (CORAF/WECARD). He holds a PhD in Plant Pathology from the University of Rennes France and a Doctorat d’Etat Es-Sciences in Plant Pathology from the University de Cocody, Côte d’Ivoire. He is also trained in corporate governance and leadership. Dr Sereme is a member of the Scientific Committee of IER (Mali) and the Board of Directors of the Forum for Agricultural Research in Africa (FARA). A number of distinguished titles have been conferred upon him, including: knight of the National Order of Merit, Burkina Faso; knight of the Academic Palm Order, CAMES (African and Malagasy Council for of Scientific and High Education); and knight of the National Education Order of Merit, Côte d’Ivoire. Dr. Linxiu Zhang Dr. Zhang is an economist by profession. She is the Deputy Director of the Centre for Chinese Agricultural Policy (CCAP) of the Chinese Academy of Sciences (CAS) where she oversees a research programme on integrated rural urban development and anti-poverty policy. She is currently a member of the American Agricultural Economists Association, an Executive Board Member of the Chinese Society of Agricultural Economics and a member of the Chinese Association of Agri-Technical Economics. Dr. Kiyoshi Tanaka Dr. kiyoshi Tanaka is a Vice President of the Forestry and Forest Products Research Institute (FFPRI) in japan. He has held many different posts, including Director of Research Planning and Coordination. Dr. Tanaka has a PhD in forest pathology from Hokkaido University. ! Dr. Barbara Wells Dr. Wells is President and Chief Executive Officer of ArborGen LLC. She has over 20 years experience in developing global commercial, technical and regulatory strategies for successful product launches, with particular emphasis on developing products of biotechnology in agriculture and forestry. She obtained her 4 PhD from Oregon State University. Dr Wells serves on the boards of Food and Agriculture Sector - BIO and the Institute of Forest Biotechnology. She is also an executive committee member of the American Forestry and Paper Association. ! 2008 AnnuAl RepoRt & FinAnciAl StAtementS Senior Leadership Team 1 2 3 4 1. Dr. Dennis Garrity, Director General Dr. Dennis Garrity holds a PhD in Crop Physiology from the University of Nebraska. He joined World Agroforestry Centre in 1992 where he served as the Regional Coordinator for the South East Asia programme based in Indonesia. He was appointed Director General in 2001. Dr. Garrity is an ex-officio member of the Board of Trustees. 2. Dr. Tony Simons, Deputy Director General Dr. Tony Simons is a graduate of Cambridge University, United kingdom where he gained a PhD in Botany. He has worked with the World Agroforestry Centre since 1995 in different roles. He was appointed Director of Research and Innovation in 2008. He is a board member of Plant Resources of Tropical Africa (PROTA) and a member of the Panel of Experts of Forest Genetic Resources 3. Laksiri Abeysekera, Director of Finance and Operations Mr. Abeysekera joined World Agroforestry Centre in August 1998. He is a fellow member of the Chartered Institute of Management Accountants. He is responsible for treasury and accounting, budgeting functions and systems, and for the formulation and implementation of financial strategies and policies. He assists the Director General in macro financial planning, financial analysis, investments, and budgetary control, and provides financial advice to the Senior Leadership Team, the Director General and the Board of Trustees. 4. Michael Hailu, Director of Communications Mr. Hailu, a graduate of University of Pittsburgh, joined World Agroforestry Centre in December 2007. He oversees strategic communications, publishing, public awareness, knowledge management, information and communications technology services, and capacity building. He is also the secretary to the Board of Trustees, and has over 20 years of experience in communications and knowledge management. 5 AnnuAl RepoRt & FinAnciAl StAtementS 2008 Corporate governance report Introduction Currently the board has six standing committees: World Agroforestry Centre is one of 15 centres supported • Executive and Finance Committee by the Consultative Group on International Agricultural • Programme Committee Research (CGIAR). The CGIAR Secretariat has been • Audit Committee instrumental in sharing information and promoting best • Nominations Committee practice among the Centre Boards. World Agroforestry • Operations Committee Centre has embraced the principles of corporate • Resource Mobilization Committee governance issued by the CGIAR: Executive and Finance Committee • focusing on purpose and outcomes • ensuring accountability The principal function of this committee is to set up • understanding stakeholder perspectives general management policies for the centre and overview • ensuring transparency and timely disclosure management and financial practices. The Executive and Finance Committee submits a report and recommendations to the Board of Trustees for endorsement. Board of Trustees World Agroforestry Centre operates under the authority Programme Committee of a legally constituted Board, charged with overall This committee is mandated to review the current and responsibility for the work of the Centre. The composition future work program of the World Agroforestry Centre of the Board of Trustees is set out on page 3 of this report. in consultation with the Director General, director–level The Board is chaired by a non executive chair. All non staff and other staff members nominated by the Director executive directors are independent of management. General. The committee’s findings are reported to the The board has diverse skills in the areas of agroforestry Board of Trustees. science, business management and accountancy. Audit Committee The board meets twice a year, once face-to-face and once by teleconference. In addition, teleconferences are held for This committee is tasked with overseeing the financial various committees as needed. The Director General and reporting process, risk management and internal control, Board Chair have weekly teleconferences. The Executive the audit process and the Centre’s process for monitoring Committee of the board also meets once a year. compliance with laws and regulations and the code of conduct. The Board of Trustees plays a number of crucial roles: • Legal: ensuring the best interests of the Centre and its stakeholders. Nominations Committee • Functional: participating in policy setting, delegating The major responsibility of this committee is to monitor responsibility to Centre management and evaluating tenure of membership of serving trustees and to develop and overseeing performance. and maintain a roster of potential Board members. • Symbolic: assuring stakeholders and securing their goodwill. Operations Committee The principle function of this committee is to assist the Board The Board of Trustees has delegated implementation of the of Trustees in reviewing the efficiency and effectiveness of Centre’s 2008-2015 Strategy and day to day operations to the Centre’s operational functions. This includes matters the Director General and Senior Leadership Team. such as building expansion and safety and security. Board Committees Resource Mobilization Committee The purpose of the special committees of the Board of This committee is responsible for ensuring an active Trustees is to expedite its work. The committees have resource mobilization strategy for World Agroforestry to formal, written terms of reference that are approved and ensure targeted and ongoing fundraising with traditional 6 periodically reviewed by the board. and non-traditional donors. 2008 AnnuAl RepoRt & FinAnciAl StAtementS Corporate social responsibility The World Agroforestry Centre participated in a number of activities during the year to contribute to the local community. The post-elections violence experienced in kenya during 2008 moved Centre staff who were concerned for the plight of innocent kenyans who found themselves displaced from their homes. Staff made donations amounting to kshs 600,000 and donated gifts in kind of a similar amount. These included foodstuffs, bedding and clothing as well as a host of other useful items. Staff also contributed in a blood drive to help save lives of kenyans injured in the bloody clashes. In December 2008, the Centre visited Watoto Wetu Children’s home to brighten the Christmas of the orphans who live there. The home caters for nearly 40 children who have lost their parents. World Agroforestry Centre contributed foodstuffs and toiletries and gave a cash donation towards a Christmas party for the children. World Agroforestry Centre’s Faith Wambua (left) and Veronica Bosibori (right) present supplies to children of Watoto Wetu, a children’s home for HIV orphans. The staff made the visit to mark World AIDS day. The team presented foodstuffs, toiletries and a cash donation. 7 AnnuAl RepoRt & FinAnciAl StAtementS 2008 Board Chair’s statement In its role of ensuring the World Agroforestry Centre achieves its mission and that appropriate management structure and control systems are in place, the Board of Trustees was pleased to usher in a new strategy in 2008 to guide and focus the Centre’s research through to 2015. The Centre had a very successful year in research and program delivery, financial performance and risk management. Centre highlights Considerable progress has been made in implementing the Centre’s new strategy, which organizes research around six global research projects operating in six regions across the tropics. The pillars of the strategy—improving science quality, accelerating impact, enhancing partnerships and increasing operational efficiency—will better position the Centre to tackle the challenges of poverty, food security and environmental degradation. In light of the unprecedented global food prices crisis in 2008, the Centre sought many opportunities to highlight its research results, which demonstrate the potential for agroforestry to achieve greater food security. The incorporation of a diverse variety of trees into agricultural systems can increase crop productivity, increase the incomes of smallholder farmers, and improve nutrition, especially among the rural poor. On climate change, the Centre played an active role at the UN Climate Change Conference COP 14 in Poznan, Poland and was invited to work closely with the Common Market for Eastern and Southern Africa (COMESA) while continuing its involvement with the Indonesia Forest Climate Alliance. We saw the launch of new programs, including the India-Africa Bridge in Agroforestry Science collaboration and the Pro-Poor Research on Environmental Services in Africa (PRESA) as well as expansion of other programs such as the African Landcare Network. Our scientists published vigorously in 2008, increasing peer-reviewed journal publications by over 70 percent in 2008 from that of 2007. Similarly, peer-reviewed non-journal publications rose by 22% in 2008 from the previous year. The Centre continued to pursue programmatic alignment with the Centre for International Forestry Research (CIFOR) and operational alliance with the International Livestock Research Institute (ILRI). The centre began in earnest preparations for the 2nd World Congress of Agroforestry—a watershed event, to be held in Nairobi, kenya, 23-28 August 2009. The congress is expected to attract over a thousand participants, including very high profile speakers from around the world. Financial performance Operating results rose by 11% from a surplus of US$ 2.726 million in 2007 to a surplus of US$ 3.034 million in 2008. This was due to increases in unrestricted grant income from some donors, increase in other income from hosting operations and prudent financial management. The Centre’s total revenue, however, decreased by 4% to US$ 31.637 million compared to US$ 33.117 million in the preceding year as a result of completion of two major grants. The Centre did not operate an overdraft with any of its bankers during the year. The short-term solvency (liquidity) as at 31 December 2008 was 229 days against a bench mark of 90-120 days set by the CGIAR. The long term financial stability (adequacy of reserves) as at 31 December 2008 was 178 days against the CGIAR benchmark of 75- 90 days. Internal controls 8 Management reviews the internal control environment regularly. The Centre’s internal audit and the CGIAR internal audit provide the checks and balances for ongoing evaluation of the adequacy, effectiveness, and adherence to management’s established polices and procedures. The Centre’s internal audit unit also reviews structures in place for identifying risks and measures taken by 2008 AnnuAl RepoRt & FinAnciAl StAtementS management to mitigate risks. It makes recommendations to management on improving processes for risk assessment and mitigation. The overall assessment of internal control functions, and the checks and balances in place relating to processing of all financial documents, are regularly enhanced, and are adequate and satisfactory. Board operations The full Board and its audit, operations, nominations, resource mobilization and executive committees met in April 2008 in Nairobi. The full Board met via teleconference in August 2008 and the Executive Committee had a two day meeting in Nairobi in November 2008 prior to the CGIAR Annual General Meeting held in Maputo, Mozambique. The Board Chair and Director General held weekly telephone conversations to discuss various aspects of centre management, including CGIAR change management, the centre’s financial health, resource mobilization efforts, risk management, and other important aspects of management effectiveness. CGIAR Change Management The CGIAR Change Management Initiative reached a new milestone with the adoption of the proposal for a revitalized CGIAR at the 2008 Annual General Meeting (AGM08) in Maputo, Mozambique. The main elements of the new CGIAR consist of a legal Consortium of Centres, a new fund, a strategy and results framework, an independent science and partnership advisory committee and an independent evaluation unit. The Consortium Planning Team and Transition Management Team have been set up. The World Agroforestry Centre’s Board and senior management were actively engaged in the Change Management discussions and interactions in 2008. The Centre supports the change management initiative wholeheartedly and will continue to actively engage in the process. We also recognize a revitalized CGIAR can present new opportunities for the Centre and are closely monitoring the process. We anticipate several elements of the new CGIAR will be in place in 2010, which will require adjustment in our operations. The year ahead The coming year will bring many and varied challenges for the Centre. As we progress with the implementation of the Centre’s new strategy, we will focus our efforts on: reinforcing our global research projects and regional programs; making rational choices in our engagement in new projects and partnerships; being more results-oriented in all our actions; putting more effort into raising the profile of agroforestry as a key contributor to addressing global challenges; and being alert to the global financial downturn and its effects on the Centre. The 2nd World Congress of Agroforestry will provide us with a unique opportunity to share our research highlights and build stronger networks with a wide range of agroforestry researchers, educators, practitioners and policy makers from around the world. Appreciation The Board of Trustees expresses its appreciation to the Director General and the staff of the World Agroforestry Centre and congratulates them on a successful year. We also thank all the donors, partners, sister centres and the CGIAR system offices for their continued support to our Centre. Lynn Haight Chair Board of Trustees 9 World Agroforestry Centre April 2009 AnnuAl RepoRt & FinAnciAl StAtementS 2008 Board Statement on Risk Management The Board of Trustees and Management of World Agroforestry reviewed implementation of the risk management framework during 2008 and the Board is satisfied with the progress that has been made. The Board of Trustees is responsible for ensuring appropriate risk management processes are in place to identify and manage significant current and emerging risks to the achievement of the Centre’s business objectives, and to ensure alignment with CGIAR principles and guidelines as adopted by all CGIAR Centres. Such risks include operational, financial and reputation risks inherent in the nature, modus operandi and locations of the Centre’s activities. These risks are dynamic owing to the environment in which the Centre operates. There is potential for loss resulting from inadequate or failed internal processes or systems, human factors or external events. Risks include: • misallocation of scientific efforts away from agreed priorities; • loss of reputation for scientific excellence and integrity; • business disruption and information system failure; • liquidity problems; • transaction processing failures; • loss of assets, including information assets; • failure to recruit, retain and effectively utilize qualified and experienced staff; • failures in staff health and safety systems; • failures in the execution of legal, fiduciary and Centre responsibilities; • withdrawal or reduction of funding by donors due to the global financial crisis; • potential negative impact of the CGIAR change management process in terms of funding or non-prioritization of agroforestry; and • subsidization of the cost of projects funded from restricted grants and/or partial non-delivery of promised outputs, due to inadequate costing of restricted projects. The Board has adopted a risk management policy that includes a framework by which the Centre’s management: identifies, evaluates and prioritises risks and opportunities across the organization; develops risk mitigation strategies which balance benefits with costs; monitors the implementation of these strategies; and periodically reports to the Board on results. This process draws on risk assessments and analysis prepared by staff of the Centre’s business unit, internal auditors, Centre-commissioned external reviewers and external auditors. The risk assessments also incorporate the results of collaborative risk assessments with other CGIAR Centres, System Office components, and other entities in relation to shared risks arising from jointly managed activities. The risk management framework is aiming for best practice, as documented in the codes and standards of a number of CGIAR member countries. The framework is subject to ongoing review as part of the Centre’s continuous improvement efforts. Risk mitigation strategies include implementation of systems of internal controls which, by their nature, are designed to manage rather than eliminate risk. The Centre endeavours to manage risk by ensuring appropriate infrastructure, controls, systems and people are in place throughout the organization. key practices employed in managing risks and opportunities include business environmental scans, clear policies and accountabilities, transaction approval frameworks, financial and management reporting, and the monitoring of metrics designed to highlight positive or negative performance of individuals and business processes across a broad range of key performance areas. The design and effectiveness of the risk management framework and internal controls is subject to ongoing review by the Centre’s internal audit service, which is independent of the business units and which reports on the results of its audits to the Director General and the Board through its Audit Committee. The Board also remains very much aware of the impact of external events over which the Centre has no control other than to monitor and, as the occasion arises, to provide mitigation. 10 Lynn Haight Chair Board of Trustees World Agroforestry Centre 2008 AnnuAl RepoRt & FinAnciAl StAtementS Statement of the management’s responsibilities World Agroforestry Centre’s management is pleased to present the financial statements for the year ended 31 December 2008 set out on pages 13 to 29. The financial statements comprise the statement of financial position at 31 December 2008, the statement of activities, the statement of changes in net assets and the statement of cash flows for the year then ended, and the notes to the financial statements which include a summary of significant accounting policies and other explanatory notes, in accordance with CGIAR Accounting Policies and Procedures Manual – Financial Guidelines Series No. 2 (Revised February 2006). Management is responsible for the preparation and presentation of these financial statements on the basis of accounting described in Note 2 in accordance with the guidelines contained in the CGIAR Accounting Policies and Procedures Manual – Financial Guidelines Series No. 2 (Revised February 2006). This responsibility includes: determining that the basis of accounting described in Note 2 is an acceptable basis for preparing and presenting the financial statements in the circumstances; designing, implementing and maintaining internal control relevant to the preparation and presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances. Management accepts responsibility for the preparation of the above mentioned financial statements, which have been prepared using appropriate accounting policies supported by reasonable and prudent judgments and estimates, in conformity with the CGIAR Accounting Policies and Procedures Manual – Financial Guidelines Series No. 2 (Revised February 2006). Management is of the opinion that the financial statements give a true and fair view of the state of the financial affairs of the Centre and of its operating results. Management further accepts responsibility for the maintenance of accounting records which may be relied upon in the preparation of financial statements, as well as adequate systems of internal financial control. Management’s assessment of funding, as per the indicative Programme of Work and Budget for 2009, indicates that the Centre will remain a going concern for at least the next 12 months from the date of this statement. Approval of the financial statements The financial statements, as indicated above, were approved by management on 8 April 2009 and signed on its behalf by: _______________________________ __________________________ Dennis P. Garrity Laksiri Abeysekera Director General Director of Finance and Operations Date: 8 April 2009 11 AnnuAl RepoRt & FinAnciAl StAtementS 2008 INDEPENDENT AUDITOR’S REPORT TO THE BOARD OF TRUSTEES OF THE WORLD AGROFORESTRY CENTRE We have audited the financial statements of the World Agroforestry Centre (the Centre) set out on pages 13 to 29 which comprise the statement of financial position as at 31 December 2008, the statement of activities, the statement of changes in net assets and the statement of cash flows for the year then ended, and the notes to the financial statements, which include a summary of significant accounting policies and other explanatory notes. The financial statements have been prepared by management of the Centre based on the financial reporting provisions of the Consultative Group on International Agricultural Research (CGIAR) Accounting Policies and Procedures Manual – Financial Guidelines Series No. 2 (Revised February 2006). Management’s responsibility for the financial statements The Centre’s Management is responsible for the preparation and presentation of these financial statements on the basis of accounting described in Note 2 in accordance with the guidelines contained in the CGIAR Accounting Policies and Procedures Manual – Financial Guidelines Series No. 2 (Revised February 2006). This responsibility includes: determining that the basis of accounting described in Note 2 is an acceptable basis for preparing and presenting the financial statements in the circumstances; designing, implementing and maintaining internal control relevant to the preparation and presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances. Auditor’s responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements present fairly, in all material respects, the financial affairs of the World Agroforestry Centre for the year ended 31 December 2008 in accordance with the basis of accounting described in Note 2 and in accordance with the CGIAR Accounting Policies and Procedures Manual – Financial Guidelines Series No. 2 (Revised February 2006). kPMG kenya Certified Public Accountants 16th Floor, Lonrho House 12 Standard Street PO Box 40612 00100 Nairobi GPO Date: 8 April 2009 2008 AnnuAl RepoRt & FinAnciAl StAtementS WORLD AGROFORESTRY CENTRE STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 DECEMBER 2008 (In US Dollars ‘000) Note 2008 2007 ASSETS Current Assets Cash and cash equivalents 4 21,175 18,851 Accounts receivable Donor 5 6,936 7,487 Employees 123 74 Other CGIAR Centers 476 576 Other 6 1,828 2,251 Inventories - net 7 103 91 Prepaid expenses 332 35 Total current assets 30,973 29,365 Non-Current Assets Property and Equipment - net 8 5,285 5,444 Total Non-Current assets 5,285 5,444 TOTAL ASSETS 36,258 34,809 LIABILITIES AND NET ASSETS Current Liabilities Accounts payable Donor 9 7,742 8,943 Employees 10 719 967 Other CGIAR Centers 302 177 Other 11 1,399 1,304 Accruals 12 3,471 3,669 Total current liabilities 13,633 15,060 Non-Current Liabilities Accounts payable Employees 13 3,862 4,020 Total Non-Current liabilities 3,862 4,020 TOTAL LIABILITIES 17,495 19,080 NET ASSETS Unrestricted Designated 14 12,168 9,168 Undesignated 14 6,595 6,561 18,763 15,729 TOTAL LIABILITIES AND NET ASSETS 36,258 34,809 The financial statements were approved by the Board of Trustees on 8 April 2009 Director General Director of Finance and Operations 13 AnnuAl RepoRt & FinAnciAl StAtementS 2008 WORLD AGROFORESTRY CENTRE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2008 (In US Dollars ‘000) 2008 2007 Unrestricted Restricted Challenge Note Temporarily Programs Total Total Revenue, Gains and other Support Exhibit 1,1a Grant Revenue &1b 11,630 17,949 12 29,591 31,546 Other revenue and gains 15 2,046 - - 2,046 1,571 Total Revenue and gains 13,676 17,949 12 31,637 33,117 Expenses and Losses Program related expenses 16 8,186 15,116 12 23,314 26,842 Management and general expenses 4,406 82 - 4,488 4,244 CGIAR Gender and diversity program Exhibit 4 - 2,751 2,751 1,575 Sub Total expenses and losses 12,592 17,949 12 30,553 32,661 Overhead cost recovery (1,950) - - (1,950) (2,270) Total expenses and losses 10,642 17,949 12 28,603 30,391 Surplus for the year 3,034 - - 3,034 2,726 Expenses by Natural Classification Personnel cost 6,662 5,170 7 11,839 12,441 Supplies and Services 1,918 7,041 5 8,964 9,063 Collaborators/Partnerships 552 2,811 - 3,363 4,206 Operational Travel 912 2,559 - 3,471 3,636 Depreciation 598 368 - 966 1,045 Total 10,642 17,949 12 28,603 30,391 14 2008 AnnuAl RepoRt & FinAnciAl StAtementS WORLD AGROFORESTRY CENTRE STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED 31 DECEMBER 2008 (In US Dollars ‘000) Note Undesignated Designated Total Capital Property and Replacements/ Other Equipment Acquisitions Designated Sub Total Balance as at January 1 2007 3,835 5,993 3,175 - 9,168 13,003 Net Changes in investment in 14 - (549) 549 - - Property and Equipment Surplus for the year 2,726 - - - - 2,726 Balance as at December 31 2007 6,561 5,444 3,724 - 9,168 15,729 Net Changes in investment in 14 - (159) 159 - - - Property and Equipment Surplus for the year 3,034 - - - - 3,034 9,595 5,285 3,883 - 9,168 18,763 Appropriations Risk Management 14 (2,500) - - 2,500 2,500 - Property and Equipment 14 (500) - 500 - 500 - Balance as at December 31 2008 6,595 5,285 4,383 2,500 12,168 18,763 15 AnnuAl RepoRt & FinAnciAl StAtementS 2008 WORLD AGROFORESTRY CENTRE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2008 2008 2007 CASH FLOWS FROM OPERATING ACTIVITIES Change in net assets 3,034 2,726 Adjustment to reconcile change in net assets to net cash provided by (used in) operating activities Depreciation and adjustments 964 1,045 Gains on disposal of property and equipment (225) (107) Decrease (increase) in assets Accounts receivable 1,025 (308) Inventories (12) (3) Prepaid expenses (297) (2) Increase (decrease) in liabilities Accounts payable (1,229) 1,725 Accruals (198) 1,245 Net cash used in operating activities 3,062 6,321 CASH FLOWS FROM INVESTING ACTIVITIES Acquisition of property and equipment (815) (496) Net proceeds from disposal of property and equipment 235 107 Net cash used in investing activities (580) (389) CASH FLOWS FROM FINANCING ACTIVITIES Increase (decrease) in long term liabilities Accounts payable Employees (158) (349) Net cash from financing activities (158) (349) NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 2,324 5,583 At the beginning of the period 18,851 13,268 At the end of the period 21,175 18,851 16 2008 AnnuAl RepoRt & FinAnciAl StAtementS Notes to the Financial Statements For the year ended 31 December 2008 1. REPORTING ENTITY World Agroforestry Centre, established in 1978, is an autonomous, non-profit, international organization, recognized as such by the Government of kenya, whose purpose is to help mitigate tropical deforestation, land depletion and rural poverty, through improved Agroforestry systems. World Agroforestry Centre is a member of the Consultative Group on International Agricultural Research (CGIAR). Established in 1971, the CGIAR is an association of more than 50 countries, international and regional organizations, and private foundations working together to support agricultural and forestry research around the world. 2. BASIS OF PREPARATION a) Statement of compliance The financial statements have been prepared in accordance with the CGIAR financial guidelines contained in the Accounting Policies and Reporting Practices Manual (Revised February 2006). The CGIAR recognizes that in certain respects, the existing International Financial Reporting Standards (IFRSs) do not cover issues unique to not-for-profit organizations. Therefore, the CGIAR has developed an accounting policies and procedures manual (CGIAR Financial Guidelines 2, February 2006) which draws on other widely applied standards to provide guidance on these matters. It is important to note that the Manual’s full adoption of IFRS is subject to the following two clarifications: • Since existing IFRS do not specifically cover issues unique to not-for-profit organizations, the Manual has drawn from other widely used standards (such as FAS 117 of US GAAP) to provide guidance on issues of importance that are not yet addressed by existing IFRS; and • IAS 1 provides that “Entities with not-for-profit activities in the private sector, public sector or government seeking to apply this standard may need to amend the descriptions used for certain line items in the financial statements and for the financial statements themselves.” In line with this provision, the Manual has, in places, applied descriptions that more closely reflect the nature of the Centre’s activities than those set out in IFRS. The components of the financial statements use descriptions which reflect more clearly the nature of the Centre’s activities than those set out in IFRS. b) Basis of measurement The financial statements have been prepared on the historical cost basis except for financial instruments at fair value through statement of activities, which are measured at fair value. The methods used to measure fair values are discussed further in note 3. c) Functional and presentation currency These financial statements are presented in US dollars (US$), which is the Centre’s functional currency. All financial information presented in US dollars has been rounded to the nearest thousand. d) Use of estimates and judgments The preparation of financial statements requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. 3. SIGNIFICANT ACCOUNTING POLICIES The accounting policies set out below have been applied consistently to all periods presented in these financial statements. 17 AnnuAl RepoRt & FinAnciAl StAtementS 2008 Notes to the Financial Statements cont. Notes to the Financial Statements cont. a) Income recognition i) Grant revenue Grants are recognized as revenues only when the conditions have been substantially met or the donor has explicitly waived the conditions. Unrestricted grant revenue Unrestricted grant revenue arises from the unconditional transfer of cash or other assets. Such revenue is recognized in full in the period specified by the donor based on commitments made by the donor. Restricted grant revenue Restricted grant revenue is recognized when there is reasonable assurance that the conditions attaching to them have been complied with, and that the grants will be received. ii) Donations in kind Donations in kind are recognized at the fair value of the goods or services received or in the absence of this, at the amount attributed to them by the donor. iii) Other income Other income is recognized on an accruals basis. b) Foreign currency transactions Transactions in foreign currencies are translated to the functional currency at exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are retranslated to the functional currency at the exchange rate at that date. The foreign currency gain or loss arising is recognized in statement of activities. Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair value are retranslated to the functional currency at the exchange rate at the date that the fair value was determined. Foreign currency differences arising on retranslation are recognized in statement of activities. c) Financial instruments Financial instruments comprise term deposits, receivables, cash and cash equivalents and payables. Cash and cash equivalents comprise cash balances, call deposits and term deposits with tenor less than 90 days from the date of placement. The Centre’s financial instruments are designated as financial instruments at fair value through the income statement (statement of activities). Financial instruments are recognized initially at fair value. Subsequent to initial recognition, financial instruments are measured as described below. i) Financial assets at fair value through statement of activities An instrument is classified at fair value through the statement of activities if it is held for trading or is designated as such upon initial recognition. Financial instruments are designated at fair value through statement of activities if the Centre manages such investments and makes purchase and sale decisions based on their fair value in accordance with the Centre’s documented risk management or investment strategy. Upon initial recognition attributable transaction costs are recognised in the statement of activities when incurred. Financial instruments at fair value through statement of activities are measured at fair value, and changes therein are recognised in statement of activities. Where an instrument does not have a quoted market price in an active market and the fair value cannot be 18 reliably measured, the asset is stated at cost, including transaction costs less impairment losses. 2008 AnnuAl RepoRt & FinAnciAl StAtementS Notes to the Financial Statements cont. ii) Other financial instruments Other financial instruments are measured at amortized cost using the effective interest method, less any impairment losses. d) Impairment The carrying values of the Centre’s assets are reviewed annually and adjusted for impairment losses when there is objective evidence that the asset carrying value is impaired. Impairment loss provisions are raised in respect of such assets. e) Property and equipment i) Recognition and measurement Items of property and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. Cost includes expenditure that is directly attributable to the acquisition of the asset. The cost of self-constructed assets includes the cost of materials and direct labour, any other costs directly attributable to bringing the asset to a working condition for its intended use, and the costs of dismantling and removing the items and restoring the site on which they are located. Purchased software that is integral to the functionality of the related equipment is capitalised as part of that equipment. When parts of an item of property and equipment have different useful lives, they are accounted for as separate items (major components) of property, plant and equipment. Property and equipment acquired from designated (restricted) funds Property and equipment acquired from restricted funds are recorded as assets. Such assets are depreciated at a rate of 100% and the depreciation expense charged directly to the appropriate restricted project. Property and equipment previously owned by a project is recognized in the Centre’s books at fair or appraised values upon termination of the project if it is expressly provided in the grant agreement that the ownership of item will be transferred to the Centre. Gains and losses on disposal of an item of property and equipment are determined by comparing the proceeds from disposal with the carrying amount of property, plant and equipment and are recognized net within “other income” in statement of activities. ii) Depreciation Depreciation is recognised in the statement of activities on a straight-line basis over the estimated useful lives of each part of an item of property and equipment. Leased assets are depreciated over the shorter of the lease term and their useful lives unless it is reasonably certain that the organization will obtain ownership by the end of the lease term. Land is not depreciated. Depreciation of acquired assets starts in the month the asset was placed in operation and continues until the asset has been fully depreciated or its use discontinued. The estimated useful lives for the current and comparative financial years are as follows: Buildings and laboratory benches 33 years Motor vehicles 4 years Computers and peripherals 4 years Laboratory and scientific equipment 5 years 19 Office and other equipment 8 years Furniture and fittings 8 years AnnuAl RepoRt & FinAnciAl StAtementS 2008 Notes to the Financial Statements cont. Notes to the Financial Statements cont. In addition to charging annual depreciation expense, it is the Centre’s policy to provide for the future renewal of fixed assets by way of an appropriation from unrestricted net assets. f) Inventories Inventories are measured at the lower of cost and net realisable value. The cost of inventories is based on the first-in first-out principle, and includes expenditure incurred in acquiring the inventories, production or conversion costs and other costs incurred in bringing them to their existing location and condition. g) Employee benefits i) Defined contribution benefit World Agroforestry Centre operates a defined benefit contribution pension scheme for all its regular employees. Obligations for contributions to the defined contribution pension plan are recognised as an employee benefit expense in the statement of activities when they are due. Prepaid contributions are recognised as an asset to the extent that a cash refund or a reduction in future payments is available. ii) Other post employment benefits Full provision is made for gratuity payable to employees at the end of their contracts. Provisions are also made in respect of outstanding leave days accruing to all staff and all staff repatriation costs. iii) Termination benefits Termination benefits are recognised as an expense when World Agroforestry Centre is demonstrably committed, without realistic possibility of withdrawal, to a formal detailed plan to either terminate employment before the normal retirement date, or to provide termination benefits as a result of an offer made to encourage voluntary redundancy. Termination benefits for voluntary redundancies are recognised as an expense if World Agroforestry Centre has made an offer encouraging voluntary redundancy, it is probable that the offer will be accepted, and the number of acceptances can be estimated reliably. iv) Short-term benefits Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided. A liability is recognised for the amount expected to be paid under short-term cash bonus if World Agroforestry Centre has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be estimated reliably. h) Provisions and contingent liabilities A provision is recognised if, as a result of a past event, the Centre has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a rate that reflects current market assessments of the time value of money and the risks specific to the liability. i) Income tax The Government of kenya has exempted the Centre from all local taxes including customs duty on goods and services received by the Centre. Consequently, the Centre does not account for tax in its financial statements. j) Overheads cost recovery 20 Overhead costs recovery represents the overhead costs recovered from restricted projects based on the rates 2008 AnnuAl RepoRt & FinAnciAl StAtementS Notes to the Financial Statements cont. agreed and as stated in each project document with donors. The cost ratios presented in Exhibit 3 have been computed on the provisions of CGIAR Financial Guidelines 5. k) Net assets Net assets are those net assets whose use is not restricted by donor-imposed restrictions even though their use may be limited in other respects, such as by contract or by Board designation. Unrestricted net assets are further classified as follows: 1. Undesignated – use of assets is not designated by center management for special purposes; and 2. Designated:- a) Use of assets has been designated by the Centre management for specific purposes such as reserve for replacement of property and equipment and net investment in property and equipment. Designation from unrestricted net assets is made on an annual basis based on Board of Trustees’ resolution. b) The Board of Trustees may also designate from undesignated net assets to mitigate or counter unforeseen eventualities, funding reductions and currency risks that pose serious risks for business continuity. l) Comparative information Where necessary, comparative figures have been restated to conform with changes in presentation in the current year. 21 AnnuAl RepoRt & FinAnciAl StAtementS 2008 Notes to the Financial Statements cont. Notes to the Financial Statements cont. 2008 2007 4. CASH AND CASH EQUIVALENTS Project imprest 1,236 1,597 Cash at hand 6 1 Bank balances 8,170 8,813 Short term Deposits 11,763 8,440 21,175 18,851 5. ACCOUNTS RECEIVABLE - DONORS Unrestricted 1,356 1,327 Restricted 5,906 6,210 7,262 7,537 Less Allowance for doubtful accounts (326) (50) 6,936 7,487 6. ACCOUNTS RECEIVABLE - OTHERS Associated organizations 1,324 1,505 Advance payment to suppliers 412 691 Deposits 97 77 Others 45 31 1,878 2,304 Less Allowance for doubtful accounts (50) (53) 1,828 2,251 7. INVENTORIES- NET Stationery and office supplies 86 69 Spare parts 8 10 Others 10 14 104 93 Less Allowance for obsolescence (1) (2) 103 91 22 2008 AnnuAl RepoRt & FinAnciAl StAtementS Notes to the Financial Statements cont. 8 PROPERTY AND EQUIPMENT- NET 2008 Balance January 1 Adjustments Reclassification Additions Disposal Balance December 31 Cost Physical Facilities 7,829 53 (95) 2 - 7,789 Infrastructure & Leasehold 425 19 444 Furnishing & Equipment 14,074 (54) 95 794 (258) 14,651 Total cost 22,328 (1) - 815 (258) 22,884 Accumulated Depreciation Physical facilities (3,655) (57) (262) (3,974) Infrastructure & Leasehold (149) 8 (37) (178) Furnishing & Equipment (13,080) 52 (667) 248 (13,447) Total depreciation (16,884) 3 - (966) 248 (17,599) Net Book Value Physical facilities 4,174 (4) (95) (260) - 3,815 Infrastructure & Leasehold 276 8 - (18) - 266 Furnishing & Equipment 994 (2) 95 127 (10) 1,204 Total net book value 5,444 2 - (151) (10) 5,285 2007 Balance January 1 Adjustments Additions Disposal Balance December 31 Cost Physical Facilities 7,829 7,829 Infrastructure & Leasehold 425 425 Furnishing & Equipment 13,828 (21) 496 (229) 14,074 Total cost 22,082 (21) 496 (229) 22,328 Accumulated Depreciation Physical facilities (3,439) (216) (3,655) Infrastructure & Leasehold (122) (27) (149) Furnishing & Equipment (12,527) 21 (802) 228 (13,080) Total depreciation (16,088) 21 (1,045) 228 (16,884) Net Book Value Physical facilities 4,390 - (216) - 4,174 Infrastructure & Leasehold 303 - (27) - 276 Furnishing & Equipment 1,301 - (306) (1) 994 Total net book value 5,994 - (549) (1) 5,444 9 ACCOUNTS PAYABLE- DONORS 2008 2007 Unrestricted 243 748 Restricted 7,499 8,195 7,742 8,943 10 ACCOUNTS PAYABLE - EMPLOYEES 2008 2007 Accrued leave provision 442 577 Others 277 390 719 967 11 ACCOUNTS PAYABLE - OTHER 2008 2007 Associated Organizations 935 435 Trade creditors 260 374 Others 204 495 1,399 1,304 12 ACCRUALS 2008 2007 Project expenses 1,457 1,400 Supplies and services 2,014 2,269 3,471 3,669 13 ACCOUNTS PAYABLE - EMPLOYEES 2008 2007 Balance at Beginning of the Year 4,020 4,369 Provisions during the year 562 1,045 Disbursements during the year (720) (1,394) Balance at end of the Year 3,862 4,020 23 AnnuAl RepoRt & FinAnciAl StAtementS 2008 Notes to the Financial Statements cont. Notes to the Financial Statements cont. 14. NET ASSETS The level of net assets recommended by the CGIAR is 75–90 days of operating expenses excluding depreciation. As at 31 December 2008, the Centre’s net assets represented 178 days (2007 – 128 days) of the operating expenses excluding depreciation. Net assets include both the designated and undesignated portions. Undesignated The actual balance in the undesignated portion at 31 December 2008 is US$ 6.595 million (2007 - US$ 6.561 million), which is presented as unrestricted (undesignated) net assets. Designated a) Reserve for acquisition and replacement of property and equipment Each financial year the Centre appropriates from the unrestricted net assets an amount equal to the annual depreciation charge and any other specific allocation into a reserve designated to meet the acquisition and replacement costs for property and equipment items. The net balance of US$ 4.383 million (2007 - $3.724million) at 31 December 2008 represents unspent funding available for use by the Centre in future years for acquisition and replacement of property and equipment. The amount comprises: a) US$ 598,000 appropriated from unrestricted net assets by the Centre in 2008 as a reserve for acquisition and replacement of property and equipment. The amount is equivalent of the annual depreciation charge for restricted assets; b) An appropriation of US$ 500,000 from the 2008 operating surplus for strategic investment in scientific equipment; and c) An application of US$ 439,000 in replacements of equipment in 2008. b) Risk management reserve for mitigating unforeseen eventualities In 2008, the Centre appropriated US$ 2.5 million from undesignated net assets to cater for any future funding shortfalls and adverse foreign currency effects which could pose a risk the Centre’s continuity. c) Net investment in property and equipment A portion of unrestricted net assets has been appropriated by the Board of Trustees to reflect net investment in property and equipment. The balance of US$ 5.285 million at 31 December 2008 comprises the balance brought forward from 2007 and the current year’s net decrease in fixed assets of US$ 159,000. 24 2008 AnnuAl RepoRt & FinAnciAl StAtementS Notes to the Financial Statements cont. 15. OTHER REVENUE AND GAINS 2008 2007 Sale of farm produce 2 6 Investment income (197) 356 Exchange Loss (112) (50) Consultancy fees 2 8 Discounts - 11 Administration fees 1,169 925 Office space charges 158 186 Equipment Rental 11 12 Gain on sale of equipment 224 107 Miscellaneous income 789 10 2,046 1,571 16. PROGRAM RELATED EXPENSES Research 20,187 23,232 Research support 1,989 1,732 System wide collaboration for alternatives to slash-and-burn 328 445 Eco-regional collaboration for the African highlands initiative 810 1,433 23,314 26,842 17. OTHER SUPPORT France (CTFT and CIRAD) and Belgium (VVOB) International seconded scientific personnel to the Centre during the year. Their cost was borne by the donors, as shown below, whilst World Agroforestry Centre provided the necessary support services. This support is not reported in the statement of activities. 2008 2007 Belgium 68 259 France 116 110 184 369 18. PERSONNEL COST 2008 2007 The following items are included within staff costs: Salaries 7,539 7,932 Social security costs 12 13 Pension costs - defined contribution plans 1,150 1,154 8,701 9,099 The number of persons employed by World Agroforestry Centre at the end of 2008 was 347 ( 2007: - 361). 19. PENSION OBLIGATION World Agroforestry Centre operates a defined contribution pension scheme for all its regular nationally recruited employees. The scheme is administered by an insurance company, and is funded by contributions from World Agroforestry Centre and its employees. Contributions of the Centre to the pension scheme are charged to operating expenses in the year to which they relate. 20. CONTINGENT LIABILITIES There are no contingent liabilities at the year end. 25 AnnuAl RepoRt & FinAnciAl StAtementS 2008 Notes to the Financial Statements cont. Notes to the Financial Statements cont. 21. RISK MANAGEMENT a) Operational Risk management The Centre has a formal risk management policy approved by the Board of Trustees. This policy includes a framework by which the Centre’s management: identifies, evaluates and prioritizes risks and opportunities across the organization; develops risk mitigation strategies which balance benefits with costs; and monitors implementation of these strategies Annually, the Audit Committee of the Board of Trustees reviews the risk profile of the Centre and risk mitigation measures introduced by the Centre. The Board Chair issues a statement on risk management that identifies key areas of risk and processes in place to identify and mitigate risks. The management of the Centre is responsible for implementing the risk management framework. The Internal Audit Unit supports management in addressing and reporting the Centre’s risks. Additional risk management measures are set out in the table below. Operational risk management matrix Risk Risk Management policies/process Internal Audit Strategic planning risk a) In meeting the objectives of the strategic plan, the Centre prepares a rolling three year Medium Term Plan (MTP) to implement its & Going concern risk research agenda. The MTP is reviewed and amended in the context of current developments, priorities and strategies, the Centre’s future requirements and opportunities. The Centre also prepares an annual Programme of Work and Budget (POWB) which is linked to the MTP; b) The Executive Committee of the Board meets twice each year to review the Centre’s operations. Management uses annual work plans, buffer reports and donor intelligence to manage operational risks facing the Centre; The Centre has an in-house audit function that supports c) Periodic external reviews – The Centre is subject to External management in managing Panel Reviews and Centre-commissioned External Reviews the Centre’s overall risk to ensure it maintains strategic objectives and addresses any profile. Internal Audit misalignments; and provides assurance services by reviewing business d) Management on an annual basis assesses the Centre’s funding, as units within the Centre at per the indicative Programme of Work and Budget, to determine appropriate intervals. These the future of the Centre as a going concern. audits determine whether Fund raising risk The Centre has a Resource Mobilization Committee responsible for the functions of planning, fund raising. The Centre also exercises prudent financial planning organizing, directing, and by setting aside and maintaining adequate reserves to cover any controlling are efficiently unforeseen funding shortfalls. and effectively carried out according to management Managing donor reporting The Centre maintains a Grants Management Information System instructions, policies, and compliance that keeps track of donor reporting requirements and facilitates the and procedures, and in a compliance of the same. manner consistent with the Compliance and legal risks The Centre has set up a Protocol Office which collates information Centre objectives. on legal matters in all countries where the Centre operates. This information is submitted to senior management for action. Significant exposures are reported regularly to the Board of Trustees. Fraud risk The Centre has put internal controls in place for its day to day operations to mitigate the risk of fraud, and has a formal fraud and error management policy drafted and approved by the Board and circulated to staff. Disaster and recovery, and The Centre has a Business Continuity Plan which outlines measures to business continuity risk ensure continuity of the Centre’s operations in the event of unforeseen disasters and circumstances. 26 2008 AnnuAl RepoRt & FinAnciAl StAtementS Notes to the Financial Statements cont. b) Financial risk management The Centre’s is exposed to the following financial risks from its use of financial instruments: • Credit risk • Liquidity risk • Market risk The Centre’s risk management objectives, policies and processes for measuring and managing its key financial risks are detailed below. (i) Credit risk Credit risk is the risk of financial loss to the Centre if a counterparty to a financial instrument fails to meet its contractual obligations, and arises from cash and cash equivalents and accounts receivables. The Centre’s maximum exposure to credit risk as at 31 December 2008 is presented in the Statement of Financial Position. Cash and cash equivalents Cash and cash equivalents are held with reputable financial institutions, while the Centre’s formal investment policy stipulates that all investments must be capital protected. Accounts receivables • Reviews of aging reports are carried out monthly and provisions for doubtful amounts made for any potentially irrecoverable amounts; • The Centre does not incur expenditure on restricted donor grants before funding contracts are signed; and • Advances to partner organizations and hosted organizations are subject to the Centre’s internal requirements so as to limit any losses arising from funds advances by the Centre. (ii) Liquidity risk Liquidity risk is the risk that the Centre will not be able to meet its financial obligations as they fall due. The Centre has a Treasury Unit responsible for managing payment commitments. The Unit submits to management weekly cash flow forecasting reports showing expected cash inflows and outflows. The table below analyses the liquidity position of the Centre’s financial assets and liabilities. 27 AnnuAl RepoRt & FinAnciAl StAtementS 2008 Notes to the Financial Statements cont. Notes to the Financial Statements cont. 31 December 2008 LIQUIDITY RISK 0-6 mnths. 6-12 mnths. Over 1 year Total US$ ’000 US$ ’000 US$ ’000 US$ ’000 Accounts receivable Cash and cash equivalents 21,175 21,175 Donor 4,162 2,774 6,936 Employees 123 123 Other CGIAR Centers 476 476 Other 1,828 1,828 27,764 - 2,774 - - - 30,538 Accounts payable Donor 3,097 4,645 - 7,742 Employees - non current - - 3,862 3,862 Employees - current 719 719 Other CGIAR Centers 302 302 Other 1,399 1,399 Accruals 3,471 3,471 5,517 8,116 3,862 17,495 31 December 2008 22,247 (5,342) (3,862) 13,043 31 December 2007 0-6 mnths. 6-12 mnths. Over 1 year Total US$ ’000 US$ ’000 US$ ’000 US$ ’000 Accounts receivable Cash and cash equivalents 18,851 18,851 Donor 4,492 2,995 7,487 Employees 74 74 Other CGIAR Centers 576 576 Other 2,251 2,251 26,244 - 2,995 - - - 29,239 Accounts payable Donor 3,577 5,366 8,943 Employees - non current 4,020 4,020 Employees - current 967 967 Other CGIAR Centers 177 177 Other 1,304 1,304 Accruals 3669 3,669 6,025 9,035 4,020 19,080 31 December 2007 20,219 (6,040) (4,020) 10,159 (iii) Market risk Market risk is the risk that changes in market prices, such as foreign exchange rates and interest rates, will affect the Centre’s income or the value of its holdings of financial instruments. Where possible, 28 the Centre matches the currency of payment with the currency received from donors, to mitigate the foreign exchange risks. Also, the Centre regularly assesses the impact of interest rate changes on its financial assets. 2008 AnnuAl RepoRt & FinAnciAl StAtementS Notes to the Financial Statements cont. The table below summarizes the Centre’s exposure to interest rate risk. 31 December 2008 MARKET RISK Average interest rate 0-6 mnths. 6-12 mnths. Over 1 year Total US$ ’000 US$ ’000 US$ ’000 US$ ’000 Cash and cash equivalents 3% Short term Deposits 10,263 1,500 11,763 10,263 - 1,500 11,763 31 December 2007 0-6 mnths. 6-12 mnths. Over 1 year Total 82 82 US$ ’000 US$ ’000 US$ ’000 US$ ‘000 Cash and cash equivalents Short term Deposits 5% 6,930 1,510 8,440 6,930 - 1,510 8,440 29 AnnuAl RepoRt & FinAnciAl StAtementS 2008 Exhibit 1 World Agroforestry Centre Schedule of Unrestricted Grants Revenue For the year ended 31 December 2008 (in US Dollars ‘000) 2008 Accounts Advance Grant Funds B/F Received Receivable Payment Revenue 2007 Donor Australia 220 243 - (243) 220 188 Aid to Africa - 7 - - 7 5 Belgium - 504 - - 504 - Canada - 237 767 - 1,004 782 China - 20 - - 20 20 Denmark - 1,136 - - 1,136 - Finland (513) 1,334 - - 821 513 Germany - 443 - - 443 354 Ireland - 1,478 - - 1,478 1,412 Japan (7) 8 7 - 8 7 Netherlands 308 - 426 - 734 617 Norway - 1,055 - 1,055 721 Philippines - 10 - - 10 10 South Africa (20) 80 - - 60 - Sweden - 416 - - 416 507 Switzerland - 489 - - 489 443 Thailand (8) - 18 - 10 10 United Kingdom - 1,034 - - 1,034 1,285 United States of America (779) 1,192 138 - 551 779 World Bank - 1,630 - - 1,630 1,800 (1,327) 528 11,316 1,356 (243) 11,630 9,453 30 2008 AnnuAl RepoRt & FinAnciAl StAtementS Exhibit 1 a World Agroforestry Centre Schedule of Restricted Grants Revenue For the year ended 31 December 2008 (in US Dollars ‘000) Donor Name Project Description Start Date End Date Currency Grant Pledged Prior Years 2008 Total Australian Centre for International Agricultural Research How do changing agroforestry landscape mosaics in SE Asia impact on watershed ACAR-212 functions? 1-Jan-01 31-Dec-08 AUD 900,000 797,699 4,991 802,690 Alternatives to slash-and-burn in Southeast Asia: ACAR-259 Facilitating development of agroforestry systems 1-Jan-01 31-Dec-08 AUD 301,900 153,832 19,719 173,551 Economic Potential of Land-use Change and Forestry for Carbon Sequestration and Poverty ACAR-434 Reduction Project 1-Jul-03 31-Dec-08 AUD 50,000 25,922 10,051 35,973 ASEM/2002/051 Sustainable and growing ACAR-508 landcare systems in the Philippines and Australia 1-Jul-04 31-Dec-08 AUD 462,240 348,877 1,866 350,743 LWR/2004/078 Evaluation and Adoption of Improved Farming Practices on Soil and Water ACAR-712 Resources, Bohol Island The Philippines 1-Jan-07 31-Dec-10 AUD 41,058 374 1,441 1,815 Enhancing Tree Seedlings supply via Economic and Policy Changes in the Philippines Nursery ACAR-725 Sector Project 1-Jan-07 31-Dec-10 AUD 90,539 6,457 21,309 27,766 Sustaining and Growing Landcare systems in the ACAR-728 Philippines and Australia - 1st Extension 7-Jan-07 30-Jun-09 AUD 68,441 32,390 18,694 51,084 ACDI/VOCA Rwanda ACDI-660 Shade Tree Agroforestry Project 3-Jul-06 30-Sep-09 US$ 448,041 188,288 152,528 340,816 Africa Now AFNW-382 Natural Resource Management (NARM) 1-Feb-01 31-Dec-08 GBP 7,500 14,349 2,802 17,151 AGEFO Actions for Sustainable Management of Forests AGFO-802 by Integrating the Baka Pygmies 1-Jan-08 31-Dec-08 EUR 23,427 - 11,537 11,537 Asia-Pacific Network for Global Change Research Linking Climate Change Adaption to Sustainable Development in Southeast Asia: A Synthesis of APNZ-686 Activities 6-Oct-06 31-Dec-08 US$ 35,000 7,242 23,749 30,991 Association for Strengthening Agriculture Research in Eastern and Central Africa Provision of Scientific Partnership Services to ASRC-575 TOFNET 1-Mar-05 31-Dec-08 EUR 547,520 670,138 (294) 669,844 Enhanced Productivity, value added and competitiveness of the regional Agricultural ASRC-601 systems- AHI 1-Jan-05 31-Dec-08 US$ 960,000 871,092 88,908 960,000 Australian Aid Development Institutional Mechanisms and Capacity to scale Up the wider application of Landcare Approaches in Natural Resource Management within Participating countries, AUSD-746 particularly Africa and Asia 13-Nov-07 30-Sep-08 AUD 100,000 - 69,014 69,014 Austria Sustree sustainable use of Tree Resource in the AUST-510 Tropics 1-Oct-04 31-Dec-08 EUR 457,000 343,744 207,542 551,286 Africa Wildlife Foundation Central Africa Regional Program for the Environment (CARPE) Landscape Program AWFZ-692 Implementation 1-Oct-06 30-Sep-11 US$ 500,000 95,161 95,874 191,035 2008 AnnuAl RepoRt & FinAnciAl StAtementS 31 Exhibit 1a Schedule of Restricted Grants Revenue cont. Donor Name Project Description Start Date End Date Currency Grant Pledged Prior Years 2008 Total Belgium (A) Flemish Office for Development Cooperation and Technical Assistance BELG-342 VVOB global support 2003-2007 1-Jan-03 31-Dec-08 EUR 250,000 355,118 45,103 400,221 (B) Directorate General for Development for Cooperation DGCD Increasing market opportunities for indigenous fruit and culinary products in Cameroon through BELG-358 improved market skills and strategies 1-Jan-03 31-Dec-08 EUR 907,415 1,237,103 (7,684) 1,229,419 Bill and Melinda Gates Foundation BMGF-702 Alleviation of Poverty in the Tropics 1-Mar-07 31-Dec-08 US$ 15,000 8,361 2,471 10,832 AWARD Fellowship program to Fix the Leaky Pipeline of African Women Agricultural BMGF-745 Scientists 1-Nov-07 31-Oct-11 US$ 13,886,796 50,532 1,749,230 1,799,762 Brazil Specialized consultancy services and training technicians from the Brazilian agricultural BRZL-490 research system 1-Jul-05 31-Dec-08 US$ 200,000 92,094 103,409 195,503 CARE International CARE-739 CARE-ICRAF-WWF Initiative 1-Jan-07 31-Dec-08 US$ 86,685 42,407 44,078 86,485 Chinese Academy of Science Mountain Ecosystem Studies International CASZ-779 Cooperative Project 1-Jan-08 31-Dec-08 CNY 150,000 - 6,070 6,070 Centre for Biodiversity and Indigenous Knowledge Mobile Workshop on Land Use History in CBIK-537 MMSEA 1-Jun-04 31-Dec-08 US$ 17,000 14,555 2,445 17,000 Cooperation of Common Fund for Commodities Improving the productivity of rubber smallholdings through rubber agroforestry CFCZ-214 systems 1-Apr-04 31-Dec-08 US$ 979,270 1,320,224 66,653 1,386,877 Improving product quality and market access for shea butter originating from sub-Saharan Africa CFCZ-438 (CFC/FIGOOF/23) 1-Apr-04 31-Dec-08 US$ 1,700,000 2,371,202 (203,974) 2,167,228 Supporting Smallholder Rubber Agroforestry in Aceh for Higher Productivity through CFCZ-747 Environmentally Benign Practices 1-Jan-08 31-Dec-08 US$ 120,000 - 859 859 The Centre for International Forestry Research CIFOR Time Sharing on Collaborative work on Spatial CFOR-634 Analysis 1-Aug-05 31-Dec-08 IDR 80,937,498 21,828 1,090 22,918 Tropical Forest and Climate Change Adaption CFOR-635 (TroFCCA) in the Philippines 1-Dec-05 31-Dec-08 US$ 10,000 9,767 1,233 11,000 CFOR-637 To support CFOR research activities in DRC 1-Dec-05 31-Dec-08 US$ 37,800 30,750 7,050 37,800 CFOR-707 Tropical Forests and Climate Change Adaptation 1-Apr-07 31-Dec-08 US$ 10,000 9,724 14,743 24,467 Improving Economic Outcomes for Smallholder CFOR-716 Growing Tea In Indonesia 1-Jan-07 31-Dec-10 AUD 266,545 22,962 90,174 113,136 CIFOR-ICRAF Biodiversity Platform «Research on Biodiversity Conservation on a Landscape CFOR-734 Level» 1-Jun-07 31-May-10 US$ 275,600 1,036 85,654 86,690 CFOR-769 Climate Change and Forestry in Indonesia 1-Jul-08 31-Jul-08 US$ 50,000 - 5,465 5,465 CFOR-784 ICRAF/CIFOR Activities and Projects in Vietnam 1-Jan-09 31-Dec-11 US$ 101,805 - 5 5 Assessing the Implications of Climate Change CFOR-786 for USAID Forestry Programmes 1-Aug-08 30-Sep-08 US$ 89,323 - 10,477 10,477 Consultative Group on International Agricultural Research CGAR-448 African Highlands Initiative 1-Jan-04 31-Dec-08 US$ 150,000 135,004 14,995 149,999 Centro International de Agricultural Tropical, Colombia Sustainin inclusive Collective Action that Links across Economic and Ecological Scales in Upper CIAT-565 Watersheds (SCALES) 1-Nov-04 31-Dec-08 US$ 175,000 160,514 13,826 174,340 Canadian International Development Agency Valuation of the environmental services CIDA-162 provided by agroforestry systems 5-May-00 31-Dec-08 CAD 148,680 67,606 29,089 96,695 Agroforestry for sustainable rural development CIDA-203 in the Zambezi river (phase II) 1-Apr-01 31-Dec-08 CAD 14,500,000 10,725,718 15 10,725,733 Rehabilitation of Agricultural Systems in Aceh - CIDA-681 Developing “Nurseries of Excellence” 9-Jan-07 30-Mar-08 CAD 1,000,000 487,481 423,574 911,055 32 2008 AnnuAl RepoRt & FinAnciAl StAtementS Exhibit 1a Schedule of Restricted Grants Revenue cont. Donor Name Project Description Start Date End Date Currency Grant Pledged Prior Years 2008 Total Conservation International Foundation Implementation of the Development of Collaborative Orangutan Habitat Protection in CIFZ-606 Batang Toru Watershed, North Sumatra 12-May-05 31-Dec-08 US$ 266,499 266,518 (8,269) 258,249 Collaborative Research on Globally Threatened CIFZ-674 Species at the Landscape Scale 1-Jul-06 31-Dec-08 US$ 7,000 6,024 976 7,000 Biomass Production, Restoration and the triple benefit approach within the Sierra Madre CIFZ-682 Biodiversity Corridor 16-Sep-06 31-Dec-08 US$ 22,182 20,739 1,399 22,138 Ci›s Hotspots and High Biodiversity Wilderness CIFZ-715 Areas 15-Jun-06 15-Jun-08 US$ 50,000 6,680 16,607 23,287 Centro International de la Papa CIPZ-542 Global Mountain Program- AHI 1-Dec-04 31-Dec-08 US$ 59,390 52,169 7,221 59,390 Centre for Mountain Ecosystem Studies CMES-776 Rural Energy Production from Bioenergy 1-May-07 30-Apr-10 EUR 290,096 - 115,449 115,449 Comart Foundation Western Kenya Proposal - Making Carbon CMTF-768 Finance Work for Rural Poverty Reduction 1-May-08 30-Apr-09 US$ 50,000 - 13,458 13,458 Cornell University CONL-632 Planning workshop Environmental Services 1-Jan-06 31-Dec-08 US$ 8,119 7,402 717 8,119 Research and Field worked Expenses -Western CONL-654 Kenya 1-Apr-06 31-Dec-08 US$ 26,000 16,743 9,232 25,975 Internationale en Recherche Agronomique pour le Développement (CIRAD) CAFNET: Connecting, enhancing and sustaining environmental services and market values of coffee agroforestry in Central America, East CRAD-696 Africa and India 1-Feb-07 31-Jan-11 EUR 624,859 130,232 149,606 279,838 Technical Centre for Agricultural and Rural Co-operation Second International Symposium on Multi-Strata Agroforestry Systems with Perennial Crops: Making ecosystem services count for farmers, CTAN-729 consumers and the environment 15-Aug-07 31-Dec-08 EUR 13,000 17,369 1,973 19,342 CTAN-763 ICRAF Proposal Writing Meeting 29-Apr-07 28-Aug-08 EUR 5,816 - 8,488 8,488 Department for International Development Negotiation support for improved goverance DFID-293 and natural resource management in Indonesia 1-Mar-02 31-Dec-08 GBP 710,000 1,249,746 4,330 1,254,076 DFID-513 Protracted Relief Programme- Southern Africa 1-Aug-04 30-Nov-08 GBP 452,207 656,574 200,279 856,853 DFID-778 Protracted Relief Programme Phase 2 (PRP 2) 1-Jul-08 30-Nov-08 GBP 50,000 - 89,672 89,672 Darwin Inititiative Facilitating forest restoration for biodiversity DRWF-579 recovery in Indochina 1-Apr-05 31-Aug-08 GBP 167,635 18,219 19,366 37,585 Dian Tama Foundation Technical Input on Agroforestry Innovation and DTFZ-544 Land Rehabilitation and Ecological Monitoring. 1-Dec-04 31-Dec-08 EUR 26,000 3,927 1,808 5,735 Earth Institute - Columbia University Monitoring and Impact assessment in the EICU-648 Millenium Villages 1-Jan-06 31-Dec-10 US$ 717,700 285,604 32,323 317,927 European Union The Role of Relevant Basic Education in Achieving Food Security and Sustainable Rural EURU-431 Development 1-Oct-03 31-Dec-08 EUR 146,945 144,159 8,123 152,282 EURU-613 S.Easia Programme 1-Jan-06 31-Dec-08 EUR 914,671 188,569 599,049 787,618 Sound management of genetic resources of agroforestry trees and developing sustainable EURU-622 seed and seeding systems- Asia 2007 1-Jan-06 31-Dec-08 EUR 277,200 - 22 22 EURU-704 Sahelian Fruit Trees - SAFRUIT 1-Jul-04 31-Dec-08 EUR 6,000 43 3,526 3,569 EC/IFAD CGIAR PROGRAMME -Policy Options and Incetives Mechanism for Strengthening EURU-755 Agroforestry 1-Jan-08 31-Dec-10 EUR 3,367,000 - 1,271,987 1,271,987 2008 AnnuAl RepoRt & FinAnciAl StAtementS 33 Exhibit 1a Schedule of Restricted Grants Revenue cont. Donor Name Project Description Start Date End Date Currency Grant Pledged Prior Years 2008 Total Centre for cultural and Technical interchange between East and Wesat, Inc Human Social Dynamics: Understanding Dynamic Resource Management Systems and Land Cover Transitions in Montane Mainland EWCZ-584 Southeast Asia 1-Dec-04 31-Dec-08 US$ 138,401 89,325 48,937 138,262 Food and Agriculture Organization of the United Nations Somalia Water and Land Information FAOZ-708 Management (SWALIM) project 30-Mar-07 31-Dec-08 US$ 9,000 - 9,000 9,000 Support for production and dirtribution of Sahel FAOZ-711 Agroforesterie 2007 20-Sep-06 31-Dec-08 US$ 20,000 641 2,296 2,937 Mobilization and Strengthening of Capacities of Small and Medium Companies Involved in non- FAOZ-761 wood Forest Products in Central Africa 1-Jan-08 31-Dec-08 US$ 165,390 - 162,563 162,563 Anglophone Africa Workshop on the Global FAOZ-791 Forest Resources Assessment 2010 26-Sep-08 31-Dec-08 US$ 62,000 - 46,611 46,611 Forum for Agricultural Research in Africa FARA-717 FARA AGM 2007 Side Event 6-Jan-07 31-Dec-08 US$ 29,090 2,400 14,929 17,329 Finland FIND-677 Associate Expert - Salla Rantala 1-Dec-06 31-Dec-08 US$ 353,546 136,286 99,306 235,592 FIND-695 IPFE-Forestry Education Workshop 7-Feb-07 31-Dec-08 EU 50,000 50,676 17,257 67,933 Policy Brief: Making African Forests Work for FIND-756 People and Nature 1-Apr-08 30-Oct-08 EU 30,000 - 15,438 15,438 FIND-762 Finnish Associate Expert - Miika 4-Jan-08 31-Mar-09 US$ 138,575 - 110,490 110,490 FIND-78 Associate expert secondment 1-Sep-99 31-Dec-08 US$ 292,955 272,881 20,074 292,955 Danish Centre for Forest, Landscape and Planning FLDZ-785 Vegetation and Climate change in Eastern Africa 1-Apr-08 31-Jul-10 US$ 250,000 - 18,050 18,050 Ford Foundation Range of income generating opportunities for FORD-521 rural youth in Kakamega district of Kenya 11-Jan-04 31-Dec-08 US$ 100,000 52,752 31,332 84,084 FORD-597 Watershed Management in China 1-Sep-05 31-Dec-08 US$ 317,946 313,524 4,422 317,946 Increase understanding of the environmental services provided by upland communities living in poverty and their potential benefit for local FORD-598 political and economic empowerment. 1-Jul-05 30-Jun-08 US$ 322,500 175,022 148,396 323,418 Capacity Building for two community groups FORD-661 adjacent to Kakamega Forest Reserve 1-Jul-06 30-Jun-08 US$ 267,000 120,465 146,535 267,000 Develop and Pilot pro-poor Mechanism for Certifying non-timber Forest Products from Community-operated Forests in Yunnan FORD-759 Province, China 1-Mar-08 31-Aug-09 US$ 161,616 - 120,447 120,447 Develop efficient and fair mechanisms for reducing carbon emission from deforestation FORD-767 and resource degradation in Indonesia. 1-Apr-08 31-Aug-10 US$ 150,000 - 21,971 21,971 Forest Peoples Programme Collaborative Study on Social Issues in Oilpalm FPPZ-590 Plantations 1-Jan-05 31-Dec-08 EUR 5,000 5,454 575 6,029 Global Dimension Trust GDTZ-450 Environmental Education workshop 1-Nov-03 31-Dec-08 GBP 1,000 1,154 757 1,911 Global Environment Facility Western Kenya Integrated Ecosystem GEFZ-639 Management Project (WKIEMP) 1-Jul-05 30-Jun-08 US$ 756,750 659,069 97,494 756,563 Global Mountain Programme GMPZ-664 Joint GMP/AHI research posistion 1-Feb-06 31-Jan-08 US$ 228,852 133,184 85,949 219,133 Deutsche Gessellschaft fur Technische Zusammenarbeit - GTZ Enhance Technical and Human Capacity fo GTZG-705 Allablakia Production in the Project area 1-Jan-07 31-Dec-08 EUR 80,000 2,162 101,298 103,460 Trees in Multi-Use Landscapes in Southeast GTZG-719 Asia(TUL-SEA) 1-May-07 30-Apr-10 EUR 1,000,000 175,990 233,764 409,754 PostDoc Project: Improving Soil Management Recommendations for Smallholder Farmers in Sub-Saharan Africa Using New Infrared Technology for Rapid Diagnosis of Soil GTZG-722 Constraints 1-Sep-07 31-Aug-09 EUR 140,000 37,649 66,829 104,478 PostDoc Project: Developing High Intensity Fruit Garden Agroforestry Systems for Small-scale GTZG-803 Farmers of Eastern Africa 1-Oct-08 30-Sep-10 EUR 148,103 - 12,111 12,111 34 2008 AnnuAl RepoRt & FinAnciAl StAtementS Exhibit 1a Schedule of Restricted Grants Revenue cont. Donor Name Project Description Start Date End Date Currency Grant Pledged Prior Years 2008 Total Heifer International - HFER-749 East Africa Dairy Development (EADD) 15-Dec-07 31-Dec-11 US$ 2,356,227 - 496,962 496,962 Harvard University integrated Knowledge and Policy for the management of Natural Resources in HVUN-675 International Development 20-Sep-06 30-Aug-08 US$ 70,728 35,945 8,050 43,995 Allocation of incentive contracts for environmental service provision in agricultural HVUN-780 landscapes 1-Jun-08 31-Dec-08 US$ 39,995 - 22,802 22,802 Institute for Environmental Innovation International Small Group and Tree Planting I4EI-666 Program - TIST 11-Jul-06 31-Dec-08 US$ 75,000 - 9,775 9,775 World Bank IBRD-402 GENNEBANK UPGRADING 1-Jan-03 31-Dec-08 US$ 1,293,000 1,187,728 83,265 1,270,993 Demand Profiles and Supply Responses for Agricultural Education and Training at the Post-Primary Education Level in Sub- IBRD-641 Saharan Africa 23-Jan-06 31-Dec-08 US$ 70,300 68,144 2,155 70,299 2006 World Bank Support to ILRI/ICRAF IBRD-689 Alignment 1-Oct-06 31-Dec-08 US$ 70,150 36,372 26,653 63,025 IBRD-701 Alternative to slash-and-burn-2007 1-Jan-07 31-Dec-08 US$ 300,000 131,472 168,528 300,000 Trees, Resilience and Livelihood Recovery in IBRD-713 Costal Zone of Aceh and Nias 16-Apr-07 31-Dec-08 IDR 381,348,000 15,939 (6,185) 9,754 IDF Grant for Strengthening the Amazon Initiative Consultium to Address the Need for IBRD-750 Sustainable Use Systems in the Amazon 1-Jan-08 31-Dec-10 US$ 487,000 - 147,492 147,492 Study on Hydrological Services in Sasumua IBRD-774 Watershed 1-Aug-08 31-Dec-08 US$ 102,000 - 47,000 47,000 FONTAGRO-CGIAR framwork project - Improving Competitiveness of Amazon Fruit IBRD-782 Species 1-Jan-08 31-Dec-10 US$ 433,302 - 14,225 14,225 IBRD-793 AVRDC Support 2008 1-Jan-08 31-Dec-08 US$ 200,000 - 200,000 200,000 International Crop Reseach Institute for the Semi Arid tropics Managing Unceryatinty: Innovation System for ICRI-744 Coping with Climate Variability and change 1-Aug-07 31-Jul-10 US$ 25,200 - 15,320 15,320 International Development Research Centre Enhancing knowledge management to advance IDRC-377 INRM research development and advocacy 1-Jan-03 31-Dec-08 CAD 500,000 263,531 125,302 388,833 Enhancing Biodiversity of Agroforestry Parklands and Improving the Well-Being of the Rural Poor IDRC-440 in the Sahel 1-Jan-04 31-Dec-08 CAD 411,435 286,666 735 287,401 IDRC-456 African Highland Initiative- Acasia PhaseII 1-Jan-04 31-Dec-08 CAD 500,000 341,418 86,811 428,229 Enhancing Biodiversity of Agroforestry Parklands and Improving the Well-Being of the Rural Poor IDRC-511 in the Sahel 24-Sep-04 31-Dec-08 CAD 442,620 360,382 613 360,995 IDRC-625 Southeast Asia Programme 1-Apr-05 31-Dec-08 CAD 65,000 35,398 2,927 38,325 Donor Scoping for Payment for Environmental Services/Compensation for Ecosystem Services IDRC-670 (PES/CES) 1-Oct-06 31-Dec-08 US$ 7,500 6,293 3,307 9,600 Regional Impact Assessment of the African IDRC-703 Highlands Initiative Ecoregional Programme 22-Mar-07 31-Dec-08 CAD 23,000 19,362 (8,477) 10,885 Regional Impact Assessment of the African IDRC-738 Highlands Initiative Ecoregional Programme II 5-Oct-07 31-Mar-08 CAD 56,800 - 8,477 8,477 Options Politiques et de recherches IDRC-741 Agroforesteres pour ameliorer la Nutrition 16-Oct-07 15-Oct-08 CAD 24,000 23,972 738 24,710 International Fund for Agricultural Development Strengthening Livelihood Strategies in the West Africa Sahel through improved Management IFAD-614 and Utilization of Parkland Agroforest 29-Nov-05 31-Dec-09 US$ 1,450,000 772,303 640,867 1,413,170 Programme for Pro-poor Rewards for IFAD-737 Environmental Services in Africa 18-Apr-07 17-Apr-11 US$ 1,000,000 - 147,638 147,638 Programme to Support Smallholder Conservation Agriculture Promotion in Western IFAD-781 and Central Africa 1-Jul-08 30-Jun-11 US$ 1,500,000 - 186,994 186,994 Rewards for, Use of and Shared Investment in Pro-poor Environmental Services Phase IFAD-788 II(RUPES-II) 30-Sep-08 29-Sep-12 US$ 1,500,000 - 26,303 26,303 2008 AnnuAl RepoRt & FinAnciAl StAtementS 35 Exhibit 1a Schedule of Restricted Grants Revenue cont. Donor Name Project Description Start Date End Date Currency Grant Pledged Prior Years 2008 Total IFAR Wilfried Thalwitz Scholarship IFAR-633 Partnership Awards ASB 1-Dec-05 31-Dec-08 US$ 10,000 3,104 6,896 10,000 IFAR-771 IFAR Research Fellowships -Thomas Yatich 1-Jan-08 31-Dec-08 US$ 11,000 - 10,409 10,409 International Food Policy Research Institute Negotiating land rights and natural resource regulations for local people: The role and effectiveness of secondary farmer and community organizations in upland watersheds IFPR-291 of SE Asia 1-Oct-01 31-Dec-08 US$ 125,000 120,242 2,323 122,565 IFPR-504 CAPRI /IFPRI AHI Collaborative project 1-Sep-04 31-Dec-08 US$ 126,175 102,625 23,550 126,175 Institute of International Education Inc Repairing the Leaking Pipeline of Women IIEZ-733 Agricultural Scientists in Africa 22-Oct-07 31-Dec-08 US$ 19,448 12,852 19 12,871 Institute for Law and Environmental Governance Tapping and Using Coastal Natural resource management Knowledge across generations ILEG-631 project contribution to ANAFE 1-Oct-05 31-Dec-08 US$ 25,000 19,759 5,185 24,944 International Livestock Research Institute ILRI-483 Systemwide Livestock Program 1-Apr-04 31-Dec-08 US$ 5,000 4,421 578 4,999 ILRI-586 Secondment of GRU Staff 1-Jan-05 31-Dec-08 US$ 43,369 35,783 1,625 37,408 Peri urban milk production in the highlands of ILRI-69 East Africa 1-Jul-98 31-Dec-08 US$ 333,161 285,991 16,052 302,043 INIA-Spain Institutional Strengthening for Sustainable INIA-709 Resource use in the Amazon Region 1-Jan-07 31-Dec-09 US$ 105,000 29,646 41,176 70,822 Bogor Institute of Agriculture Agriculture and Sustainable Vegetable IPBZ-667 Production in South East Asia Watershed 1-Sep-06 31-Aug-10 US$ 49,113 9,354 2,589 11,943 Bioversity International IPGRI/IFAD/FAO - Empowering Sahelian farmers to leverage their crop diversity assets for IPGR-680 enhanced livelihoods-2006-2007 1-Sep-06 31-Dec-08 US$ 25,000 18,594 3,910 22,504 Indonesia Palm Oil Board - Pilot Study of Carbon Footprint of Oil Palm IPOB-787 Production in Indonesia 4-Sep-08 4-Jan-09 IDR 600,000,000 - 7,243 7,243 Ireland IRLD-720 Malawi Agroforestry food Security Programme 1-Jan-07 31-Dec-10 EUR 4,026,000 1,143,824 1,430,096 2,573,920 IRLD-765 Naturally African Platform 1-Jan-08 31-Dec-08 EUR 75,000 - 12,452 12,452 International Rice Research Institute Rice Landscape Management for Raising Water Productivity Conserving Resources and Improving Livelihoods in Upper Catchments of IRRI-676 the Mekong and Red River Basin 1-Nov-06 31-Oct-09 US$ 78,854 30,280 37,412 67,692 Italy - ITLY-503 Agile Project -2004 1-Jan-04 31-Dec-08 EUR 150,000 283,558 10,320 293,878 ITLY-668 AHI AGILE 2006 1-Jan-06 31-Dec-08 EUR 150,000 87,832 103,877 191,709 ITLY-714 AHI AGILE 2007-2008 1-Jan-07 31-Dec-08 EUR 300,000 - 230,777 230,777 World Conservation Union Developing strategic partnerships for enhancing the role of natural resource management in integrated conservation and development- Phase IUCN-698 II. 1-Jan-06 31-Dec-08 US$ 92,500 84,503 7,860 92,363 Japan Bioenergy Provision within Agroforestry Systems JPAN-753 in East Africa 1-Apr-07 31-Mar-08 JPY 22,040,000 - 143,039 143,039 Japan International Research Center For Agricultural Sciences Japan-CGIAR Fellowship Programme- 2006- JRAS-684 2007 1-Jan-06 31-Dec-08 US$ 3,000 2,270 730 3,000 Japan-CGIAR Fellowship Programme- 2007- JRAS-742 2008 30-Sep-06 31-Aug-08 US$ 9,000 2,644 356 3,000 36 2008 AnnuAl RepoRt & FinAnciAl StAtementS Exhibit 1a Schedule of Restricted Grants Revenue cont. Donor Name Project Description Start Date End Date Currency Grant Pledged Prior Years 2008 Total Kenya Arid Lands Resource Management Project II KENY-547 (ALRMP II) 1-Jan-05 31-Dec-08 US$ 101,500 93,127 8,367 101,494 KENY-628 KEFRI FORIAM PROJECT 1-Jan-06 31-Dec-08 EUR 7,457 7,034 1,900 8,934 Royal Swedish Academy of Agriculture and Forestry- KSLA KSLA-642 Sustainable Forest Management in Africa 1-Mar-06 28-Feb-08 US$ 1,270,000 718,340 551,566 1,269,906 Katholic University Facilitaing Community-Driven Sustainable Development in The Uplands of Southwest KZEZ-685 China- Phase II 1-Jan-05 31-Dec-08 EUR 250,000 222,783 150,561 373,344 Mars Inc MARS-619 Trees and Markets 1-Jan-06 31-Dec-08 US$ 105,000 61,292 42,287 103,579 McKnight Foundation MCNT-736 Climbing Beans Project 1-Jul-07 30-Jun-09 US$ 27,115 - 14,002 14,002 Multidonor MULT-651 Trees and Markets 1-Jan-06 31-Dec-08 US$ 23,900 15,890 8,010 23,900 MULT-748 GIS Multi-donor Funds 1-Dec-07 31-Dec-08 US$ 24,004 - 1,670 1,670 MULT-751 GRP3 Multi-donor Funds - EA 1-Apr-07 31-Mar-09 US$ 7,000 - 2,897 2,897 MULT-898 Tanzania Country Office Operations 1-Jun-06 31-Dec-08 US$ 10,000 3,235 4,539 7,774 MULT-899 SEA Regional Office Operations 1-Dec-06 31-Dec-08 US$ 75,000 10,782 64,250 75,032 MULT-993 Methods for analysis of agricultural markets 1-Jan-01 31-Dec-08 US$ 32,000 22,750 323 23,073 MULT-994 Gender and diversity programme 1-Jul-99 31-Dec-08 US$ 6,199,700 5,333,221 866,479 6,199,700 North Carolina State University Provide Information on the Flow of Vegetables and Agroforestry Products from Indonesia and NCSU-587 the Philippines 1-Jul-05 31-Dec-08 US$ 3,000 2,763 237 3,000 Agroforestry and Sustainable Vegetable NCSU-657 Production 1-Jan-06 31-Dec-08 US$ 141,500 82,147 59,073 141,220 Netherlands Advancing agroforestry reseach and evelopment NETH-313 through training and education 1-Oct-02 31-Dec-08 US$ 3,257,650 2,505,388 328,212 2,833,600 Junior professional officer for enterprise and NETH-364 entrepreneurship in agroforestry 1-Jan-03 31-Dec-08 US$ 244,602 199,296 1,387 200,683 Improved Rainwater Management for NETH-688 Sustainable Development - Bridging Grant 1-Jan-07 31-Dec-08 US$ 356,224 317,535 38,789 356,324 Improved Capacity in Rainwater Management NETH-792 for Sustainable Development 1-Jul-08 1-Jul-09 US$ 735,300 - 173,605 173,605 Natural Resources Institute SAPP Project - Caesalpinioid Woodlands of Southern Africa: Optimising the Use of NRIZ-730 Pesticidal Plants 1-Jan-07 31-Dec-09 EUR 93,872 7,103 20,793 27,896 National Science Foundation Biocomplexity in the Environment (BE): Integrated Reseach and Education in Environmental Systems Dynamics of Coupled NSFZ-346 Natural and Human Systems (CNH) 1-Sep-01 31-Dec-08 US$ 401,091 376,620 24,471 401,091 Peru Estudio Integral de los factores claves para el PERU-323 desarrollo de la Agroforesteria en Ucayali 1-Jan-02 31-Dec-08 US$ 225,000 242,328 43,878 286,206 Partnership for Governance Reforms in Indonesia Building upon Policy Advances: Next Steps in Strengthening community Based Natural PGRI-758 Resources Management Framework in Indonesia 1-Apr-08 31-Mar-09 IDR 1,039,473,250 - 67,093 67,093 Plan Internaltional PLAN-451 Scalling up - Zambia 1-Dec-03 31-Dec-08 ZKW 20,000,000 131,785 28,530 160,315 Agroforestry Development in 36 wards of PLAN-724 Mutare - Zimbabwe 30-Jun-06 29-Jun-09 US$ 41,600 4,652 2,130 6,782 2008 AnnuAl RepoRt & FinAnciAl StAtementS 37 Exhibit 1a Schedule of Restricted Grants Revenue cont. Donor Name Project Description Start Date End Date Currency Grant Pledged Prior Years 2008 Total Rockefeller Foundation Research planning workshops on agroforestry, livestock, policy and watershed management in ROCK-142 East Africa. 1-Jun-96 31-Dec-08 US$ 49,500 - 33,155 33,155 Development and more responsive agricultural ROCK-499 extension for the uplands 1-Oct-04 31-Dec-08 US$ 308,000 275,680 (3,662) 272,018 ROCK-574 Gender and Diversity 1-May-05 30-Apr-08 US$ 470,000 436,164 33,815 469,979 MDG- Assessing Water Resources Management Strategies to Improve the Capability of Smallholder Farmers inSub-Saharan Africa to ROCK-789 Adapt to Climate Change 1-May-08 30-Sep-08 US$ 89,900 - 69,624 69,624 Rights and Resources Group Tenure and Enterprise Models: Country context and case study of Forest-based community-scale RRGZ-757 enterprises in Cameroon 1-Jan-08 30-Apr-08 US$ 25,000 - 27,208 27,208 Government of Rwanda Developing a Master Plan for implementing appropriate Rainwater Harvesting and related RWND-706 Interventions 1-Apr-07 31-Dec-08 US$ 183,195 174,118 9,077 183,195 Send A Cow Rwanda Training and Technical Guidance to Send A Cow SACR-611 Rwanda Framers in Kabuga, Buliza and Bicumbi 1-Jan-05 31-Dec-08 US$ 14,174 6,969 7,205 14,174 Swiss Development Corporation SDCZ-775 DPRK -Sustainable Sloping Land Management 1-Mar-08 31-Dec-08 EUR 22,810 - 20,771 20,771 Syngenta To investigate the scope for corporate support for tree nursery research and attributed tree SGNT-650 planting 1-Jan-06 31-Dec-08 EUR 24,000 19,542 9,503 29,045 Fellowship Program to Enhance the Careers of SGNT-690 East African Women Crop Scientists 1-Jun-06 31-May-08 US$ 29,500 - 29,435 29,435 Swedish International Development Cooperation Agency EANAFE Phse II. Sharing Knowledge on Markets, SIDA-591 Landscapes and Environmental Policies 1-May-05 30-Apr-09 SEK 12,517,000 815,847 373,516 1,189,363 Conference on Expanding Agribusiness Links SIDA-608 with Samllholder Farmers in Africa Nov 2005 1-Oct-05 31-Dec-08 US$ 161,091 197,908 9,562 207,470 A green-Blue Water Initiative on the Mara River SIDA-694 basin 1-Jan-07 31-Dec-08 US$ 71,500 67,243 - 67,243 Consolidating ANAFE for the expansion of SIDA-718 Agroforestry Education into the BASIC Initiative 5-Jan-07 30-Jun-08 SEK 2,621,738 102,945 269,107 372,052 SIDA-727 BIO-EARN 7-Jan-07 31-Dec-08 SEK 120,000 11,996 1,523 13,519 Spain Support to decentralization systems of seed produstion of agroforestry trees and community management of foreste land in provinces of SPAN-475 visaya and mindanao Philippines 1-Apr-04 31-Dec-08 EUR 334,386 285,675 68,957 354,632 Support for Decentralized Tree Seed Systems and Improved Community-based Forest Management inCentral Visayas and Mindanao, SPAN-578 the Philippines 1-Oct-05 31-Dec-08 EUR 305,766 371,406 18,857 390,263 SARCS Secretariat Influence of Biomass Burning, Biogenic and Anthropogenic Emissions on Urban Air Quality SRCS-577 in South and East Asia- II 8-Jan-05 31-Dec-08 US$ 4,763 3,472 1,291 4,763 Sunshine Technology Group Limited Assessment of the production of Jatropha Curcas plantation and intercroping systems with STGL-693 other Oil/Cash Crops in Yunnan, China 1-Jan-07 31-Dec-08 US$ 30,610 30,591 19 30,610 Tinker Foundation TINK-339 Latin America 1-Jan-02 31-Dec-08 US$ 120,000 108,537 11,463 120,000 Third World Organization for Women in Science (TWOWS) TWAS-447 TWOWS Postgraduate Training Fellowship 1-Oct-03 31-Dec-08 US$ 28,000 28,124 (500) 27,624 Upland Development Programme in Southern Mindanao Enhancing the Upland Extension Delivery UDPZ-476 Systems in Southern Mindanao 1-Jan-04 31-Dec-08 US$ 33,526 27,838 5,688 33,526 2006 UDP Enhancement of Upland Delivery UDPZ-646 Extension Services in Southern Mindanao 1-Feb-06 31-Dec-08 PHP 5,400,000 75,500 37,184 112,684 38 2008 AnnuAl RepoRt & FinAnciAl StAtementS Exhibit 1a Schedule of Restricted Grants Revenue cont. Donor Name Project Description Start Date End Date Currency Grant Pledged Prior Years 2008 Total United Nations Development Programme UNDP-533 MDG Technical Centre Support 23-Dec-03 31-Dec-08 US$ 25,000 - 12,500 12,500 Expansion of the Knowledge Base on Poverty- Environment Linkages through Conducting 10 Cases Studies, Reviews of National Programmes and the Development of Policy Investment UNDP-683 Models 11-Dec-06 31-Dec-08 US$ 196,061 86,719 26,129 112,848 Assessment of Carbon Sequestration in the UNDP-726 Lowlands of Baringo District, Kenya 1-Aug-07 31-Jan-08 US$ 50,000 5,809 18,593 24,402 UNDP-731 UNDP Bio Carbon Certification Course 2-Aug-07 31-Dec-08 US$ 5,000 - 2,471 2,471 UNDP-764 Millenium Villages 1 - WCA 15-May-07 14-May-08 US$ 23,307 - 21,552 21,552 United Nations Environmental Programme An Ecosystem Approach to Restoring West African Drylands and Improving Rural Livelihoods through Agroforestry-based Land UNEP-535 Management Interventions 1-Nov-04 31-Dec-08 US$ 1,748,090 1,533,090 3,482 1,536,572 Sustaining the Values of ecosystem Services in UNEP-678 Lake Victoria Basin 1-Nov-06 31-Dec-08 US$ 99,971 32,486 31,737 64,223 Pilot CBA study at Olepolos, Kajiado District UNEP-740 of Kenya 12-Sep-07 31-May-08 US$ 12,400 10,328 1,833 12,161 Land Health Surveillance for Targeting Climate Change and Ecosystem Management UNEP-772 Intervetions in Africa 1-Jul-08 30-Jun-09 US$ 140,000 - 72,106 72,106 Unilever To advanve domestication of Allanblackia spp. UNLV-616 In selected countries in Africa III 1-Dec-05 31-Dec-08 EUR 175,000 112,457 56,741 169,198 United Nations Office at Nairobi USE of ICRAF Facilities During UNFCCC UNON-687 COP12 Side Events 30-Oct-06 31-Dec-08 US$ 63,738 34,868 18,009 52,877 University of Utrecht UNUT-563 Doctoral Student - Hesti Lestari Tata 1-Jan-05 31-Dec-08 EUR 10,000 17,045 45 17,090 United States Agency for International Development USAD-130 Collaboration with universities 1-Jan-00 31-Dec-08 US$ 386,000 347,324 27,287 374,611 Environmantal and Science Policies Mobilized USAD-599 to Address Development Challenges 15-Aug-05 30-Sep-08 US$ 5,483,000 4,124,504 1,210,244 5,334,748 Strengthening the Careers of African Women USAD-638 Scientists 1-Jan-06 31-Dec-08 US$ 610,000 429,626 84,406 514,032 Linking Climate Change Mitigation with Adaptation, Sustainable Development and Poverty Reduction Through Improved Land USAD-699 Management 1-Oct-06 31-Dec-08 US$ 100,000 98,571 1,361 99,932 United States Department of Agriculture CIRAD ICRAF contract for USDA project Coffee USDA-445 programme 1-Nov-03 31-Dec-08 US$ 250,000 236,605 12,958 249,563 USDA-700 MINPLAPDAT/ICRAF - Food for Prgress 2006 1-Jan-07 30-Dec-09 US$ 4,000,000 314,730 704,382 1,019,112 World Food Programme WFPZ-593 Provision of Grafted Seedlings 4-Mar-05 31-Dec-08 US$ 12,000 2,308 9,686 11,994 World Resources Institute Workshop NGOs and Environmental WRIZ-671 Governance in Yunnan 7-Sep-06 31-Dec-08 US$ 22,446 21,502 944 22,446 World Wildlife Fund WWFZ-617 Southeast Asia Programme 1-Apr-05 31-Dec-08 US$ 15,000 2,205 3,915 6,120 Linking Futures Programme- Economic Opportunities, Livelihoods and Ecological WWFZ-760 Sustainability in the Campo-Ma›an Landscape 1-Jan-08 31-Jul-08 CFA 26,450,439 - 55,167 55,167 Socio-Economic (Livelihood) and Cost & Benefit Analysis of Equitable Payments for Watershed Services Project Upper Kapaus Basin - West WWFZ-773 Kalimntan, Indonesia 25-Jul-08 31-Oct-08 US$ 35,071 - 26,075 26,075 WWFZ-777 ICRAF/WWF/CARE Climate Change Project 1-Jul-07 30-Jun-08 US$ 40,000 - 40,000 40,000 Training on the Participatory domestication WWFZ-790 techniques and the vegetative preparation 21-Jul-08 31-Dec-08 CFA 1,962,342 - 127 127 Leibniz Centre for Agricultural Landscape Research e.V. Climate Change Impact Assessment and Adaption Options in Vulnerable Agro- ZALF-783 landscapes in East Africa 1-May-08 30-Apr-11 EUR 431,492 - 3,975 3,975 52,688,912 17,960,277 70,649,189 2008 AnnuAl RepoRt & FinAnciAl StAtementS 39 World Agroforestry Centre Exhibit 1b Analysis of sources and applications of restricted project grants As at 31 December 2008 (in US Dollars ) Sources of funds Applications of funds Funds Funds b/f Funds Funds Total Funds c/f accrued from prior received accrued available Personnel Professional Operational Supplies & Capital & Total as at 31 Donor Name Description prior year year 2008 2008 2008 costs services Training travel services Depreciation Partnerships Expenditure Dec 2008 Australian Centre for International Agricultural Research How do changing agroforestry landscape mosaics in SE Asia impact on watershed functions? - 4,991 - - 4,991 - 4,991 - - - - 4,991 Alternatives to slash-and-burn in Southeast Asia: Facilitating development of agroforestry systems - 19,719 - - 19,719 - 19,719 - - - - 19,719 Economic Potential of Land-use Change and Forestry for Carbon Sequestration and Poverty Reduction Project - 10,051 - - 10,051 - 10,051 - - - - 10,051 ASEM/2002/051 Sustainable and growing landcare systems in the Philippines and Australia - 1,866 - - 1,866 - 1,866 - - - - 1,866 LWR/2004/078 Evaluation and Adoption of Improved Farming Practices on Soil and Water Resources, Bohol Island The Philippines - 17,604 (6,781) - 10,823 1,185 69 - 187 - - 1,441 9,382 Enhancing Tree Seedlings supply via Economic and Policy Changes in the Philippines Nursery Sector Project (6,457) - 23,835 3,931 21,309 8,715 1,740 - 3,077 7,778 - 21,309 Sustaining and Growing Landcare systems in the Philippines and Australia - 1st Extension - 10,895 - 7,799 18,694 6,669 971 - 1,191 9,863 - 18,694 ACDI/VOCA Rwanda Shade Tree Agroforestry Project - 69,180 62,232 21,116 152,528 48,469 26,104 750 16,545 43,339 1,770 15,551 152,528 Academy for Educational Development Whole-System-in-Room Workshop (3,585) - 3,585 - - - - - - - - - Africa Now Natural Resource Management (NARM) - 2,802 - - 2,802 - 2,802 - - - - 2,802 AGEFO Actions for Sustainable Management of Forests by Integrating the Baka Pygmies - - 7,672 3,865 11,537 - - - 1,396 10,141 - 11,537 Asia-Pacific Network for Global Change Research Linking Climate Change Adaption to Sustainable Development in Southeast Asia: A Synthesis of Activities - 20,758 - 2,991 23,749 - 11,638 - 6,614 5,496 - 23,749 2008 AnnuAl RepoRt & FinAnciAl StAtementS 40 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Funds b/f Funds Funds Total Funds c/f accrued from prior received accrued available Personnel Professional Operational Supplies & Capital & Total as at 31 Donor Name Description prior year year 2008 2008 2008 costs services Training travel services Depreciation Partnerships Expenditure Dec 2008 ASERECA TOFNET Stake Holders Workshop - 14,587 (14,587) - - - - - - - - - Provision of Scientific Partnership Services for AHI (347,146) - 146,723 200,423 - - - - - - - - Provision of Scientific Partnership Services to TOFNET (237,141) - 93,489 143,358 (295) - - - - (294) - (294) Enhanced Productivity, value added and competitiveness of the regional Agricultural systems- AHI - 48,877 - 40,031 88,908 17,510 38,710 - 5,753 26,936 - 88,908 Support to TOFNET for CGS Funding Stream- B Research Projects (154,389) - - 154,389 - - - - - - - - ASARECA CGS - Sub-Grant Contract for support to AHI for CGA stream- B Research Projects - 47,576 (146,723) 99,147 - - - - - - - - Australian Aid Development Institutioonal Mechanisms and Capacity to scale Up the wider application of Landcare Approaches in Natural Resouce Management withinn Particioating countries, particularly Africa and Asia - 81,513 - - 81,513 21,498 14,894 - 23,293 6,310 - 3,019 69,014 12,499 Austria Sustree sustainable use of Tree Resource in the Tropics - 223,806 - - 223,806 - 18,867 - 636 5,828 - 182,211 207,542 16,264 Africa Wildlife Foundation Central Africa Regional Program for the Environment (CARPE) Landscape Program Implementation (27,181) - 67,165 55,890 95,874 9,696 - - 18,685 67,493 - 95,874 Belgium Flemish Office for Development Cooperation and Technical Assistance VVOB global support 2003-2007 - 2,731 74,742 - 77,473 - - - - 43,021 2,082 45,103 32,370 Directorate General for Development for Cooperation DGCD Increasing market opportunities for indigenous fruit and culinary products in Cameroon through improved market skills and strategies (128,155) - - 120,471 (7,684) - - - - - (7,684) (7,684) Increasing small-scale farmer benefits from agroforestry tree products in West and Central Africa- AFTP4A - - 837,631 - 837,631 - - - - - - - 837,631 Bill and Melinda Gates Foundation Alleviation of Poverty in the Tropics - 6,639 - - 6,639 - - - 2,421 50 - 2,471 4,168 AWARD Fellowship program to Fix the Leaky Pipeline of African Women Agricultural Scientists - 2,820,837 138,106 - 2,958,943 496,593 489,836 - 465,576 223,069 12,056 62,100 1,749,230 1,209,713 Brazil Specialized consultancy services and training technicians from the Brazilian agricultural research system - 4,009 70,000 29,400 103,409 - 30,589 62,561 2,048 3,212 - 5,000 103,409 2008 AnnuAl RepoRt & FinAnciAl StAtementS 41 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Funds b/f Funds Funds Total Funds c/f accrued from prior received accrued available Personnel Professional Operational Supplies & Capital & Total as at 31 Donor Name Description prior year year 2008 2008 2008 costs services Training travel services Depreciation Partnerships Expenditure Dec 2008 CARE International CARE-ICRAF-WWF Initiative - - 44,078 - 44,078 36,130 7,948 - - - - 44,078 - Chinese Academy of Science Mountain Ecosystem Studies International Cooperative Project - - 20,091 - 20,091 - 1,219 1,102 1,420 2,329 - 6,070 14,021 Centre for Biodiversity and Indigenous Knwoledge Mobile Workshop on Land Use History in MMSEA - 2,445 - - 2,445 - 2,445 - - - - 2,445 Cooperation of Common Fund for Commodities Improving the productivity of rubber smallholdings through rubber agroforestry systems (204,680) - 90,000 181,333 66,653 7,797 3,449 - 16,754 17,712 2,291 18,650 66,653 Improving product quality and market access for shea butter originating from sub-saharian africa (CFC/FIGOOF/23) (917,234) - 187,066 526,194 (203,974) - (203,974) - - - - (203,974) Supporting Smallholder Rubber Agroforestry in Aceh for Higher Productivity through Environmentally Benign Practices - - 110,000 - 110,000 - 143 - 226 490 - 859 109,141 The Centre for Internatioanl Forestry research CIFOR Time Sharing on Collaborative work on Spatial Analysis - 1,090 - - 1,090 - 1,090 - - - - 1,090 Tropical Forest and Climate Change Adaption (TroFCCA) in the Philippines - 1,233 - - 1,233 - 1,233 - - - - 1,233 To support CFOR research activities in DRC - 7,050 - - 7,050 - 7,050 - - - - 7,050 Tropical Forests and Climate Change Adaptation - 276 15,000 - 15,276 - 10,598 - 1,357 1,967 820 14,743 533 Improving Economic Outcomes for Smallholder Growing Tea In Indonesia - 33,068 - 57,106 90,174 9,951 65,975 - 10,341 3,908 - 90,174 CIFOR-ICRAF Biodiversity Platform «Research on Biodiversity Conservation on a Landscape Level» - 72,964 - 12,690 85,655 15,710 640 5,525 4,042 6,068 - 53,669 85,654 Climate Change and Forestry in Indonesia - - 50,000 - 50,000 5,465 - - - - - 5,465 44,535 ICRAF/CIFOR Activities and Projects in Vietnam - - 10,181 - 10,181 - - - - 5 - 5 10,176 Assessing the Implications of Climate Change for USAID Forestry Programmes - - 35,729 - 35,729 9,272 1,205 - - - - 10,477 25,252 Consultative Group on Intrenational Agricultural Research African Highlands Initiative - 14,996 - - 14,996 1,627 3,371 - 1,718 8,280 - 14,995 1 China Scientific visits to ICRAF for Chinese Scientists - - 9,948 - 9,948 - - - - - - - 9,948 Centro Internacional de Agricultural Tropical, Colombia Challenge programme on Water and Food (33,080) - - 46,906 13,826 6,921 2,304 - 4,337 264 - 13,826 2008 AnnuAl RepoRt & FinAnciAl StAtementS 42 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Funds b/f Funds Funds Total Funds c/f accrued from prior received accrued available Personnel Professional Operational Supplies & Capital & Total as at 31 Donor Name Description prior year year 2008 2008 2008 costs services Training travel services Depreciation Partnerships Expenditure Dec 2008 Canadian International Development Agency Valuation of the environmental services provided by agroforestry systems - 29,089 - - 29,089 - 29,089 - - - - 29,089 Agroforestry for sustainable rural development in the Zambezi river (phase II) - 15 - - 15 - 15 - - - - 15 Rehabilitatio of Agricultural Systems in Aceh - Developing «Nurseries of Excellence (188,030) - 624,046 - 436,016 132,077 133,781 2,759 71,078 82,539 1,340 423,574 12,442 Conservation International foundation Implementation of the Development of Collaborative Orangutan Habitat Protection in Batang Toru Watershed, North Sumatra (8,341) - 72 - (8,269) - (1,809) - - (6,460) - (8,269) Collaborative Research on Globally Threatened Species at the Landscape Scale - 976 - - 976 - 976 - - - - 976 Biomass Production, Restoration and the triple benefit approach within the Sierra Madre Biodiversity Corridor (9,648) - 11,047 - 1,399 - 1,399 - - - - 1,399 Ci›s Hotspots and High Biodiversity Wilderness Areas - 43,320 - - 43,320 5,896 - - 8,390 2,263 - 57 16,607 26,713 Centro International de la Papa Global Mountain Program- AHI - 7,221 - - 7,221 5,640 - - (81) 1,662 - 7,221 Centre for Mountain Ecosystem Studies Rural Energy Production from Bioenergy - - 161,626 - 161,626 58,132 21,193 1,316 22,280 10,218 - 2,311 115,449 46,177 Comart Foundation Western Kenya Proposal - Making Carbon Finance Work for Rural Poverty Reduction - - 50,495 - 50,495 606 1,755 - 2,060 9,036 - 13,458 37,037 Cornell University Planning workshop on dynamic poverty traps in East Africa - 11,180 - - 11,180 - - - - - - - 11,180 Planning workshop Environmental Services - 717 - - 717 - 717 - - - - 717 Research and Field workd Expenses -Western Kenya (3,194) - 12,567 - 9,373 - 2,397 - 89 6,745 - 9,232 141 Internationale en Recherche Agronomique pour le Développement (CIRAD) CAFNET: Connecting, enhancing and sustaining environmental services and market values of coffee agroforestry in Central America, East Africa and India - 53,232 - 96,374 149,606 69,937 18,222 16,918 9,157 11,585 - 23,786 149,606 Technical Centre for Agricultural and Rural Co-operation Second International Symposium on Multi-Strata Agroforestry Systems with Perennial Crops: Making ecosystem services count for farmers, consumers and the environment (17,369) - 19,342 - 1,973 - 1,973 - - - - 1,973 2008 AnnuAl RepoRt & FinAnciAl StAtementS 43 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Funds b/f Funds Funds Total Funds c/f accrued from prior received accrued available Personnel Professional Operational Supplies & Capital & Total as at 31 Donor Name Description prior year year 2008 2008 2008 costs services Training travel services Depreciation Partnerships Expenditure Dec 2008 ICRAF-WCA Workshop Agroforestry policy and research options for improving nutrition, health and livelihood of the rural poor in West and Central Africa (3,016) - 3,016 - - - - - - - - - ICRAF Proposal Writing Meeting - - 6,321 2,167 8,488 - - - 8,488 - - 8,488 Development Alternative Inc. PRIME - Design (19,782) - 19,782 - - - - - - - - - Department for International Development Negotiation support for improved goverance and natural resource management in Indonesia - 4,912 - - 4,912 3,765 565 - - - - 4,330 582 Protracted Relief Programme- Southern Africa - 156,088 75,526 - 231,614 51,416 13,068 190 4,150 26,446 22,945 82,064 200,279 31,335 Protracted Relief Programme Phase 2 (PRP 2) - - 53,116 36,556 89,672 23,303 4,417 - 2,037 59,916 - 89,672 Darwin Inititiative Facilitating forest restoration for biodiversity recovery in Indochina - 8,345 18,939 - 27,284 - 1,076 - 6,489 3,226 - 8,575 19,366 7,918 Dian Tama Foundation Technical Input on Agroforestry Innovation and Land Rehabilitation and Ecological Monitoring. - 4,380 6,754 - 11,134 765 280 - 749 14 - 1,808 9,326 Earthwatch Expeditions Inc EB3 Challenge winners (6,514) - - 6,514 - - - - - - - - Earth Institute - Columbia University Monitoring and Impact assessment in the Millenium Villages (142,264) - 142,264 32,323 32,323 - 25,481 - 2,781 53 4,008 32,323 European Union Stichting Forests Absorption Carbon Dioxide Emision - Encofor Proposal (92,329) - 92,329 - - - - - - - - - The Role of Relevant Basic Education in Achieving Food Security and Sustainable Rural Development - 9,269 - - 9,269 - - - 7,553 571 - 8,123 1,146 S.Easia Programme - 114,938 300,845 183,266 599,050 135,741 99,763 7,943 63,343 30,785 2,089 259,385 599,049 Sound management of genetic resources of agroforestry trees and developing sustainable seed and seeding systems- Asia 2007 (321,446) - 40,940 280,528 22 - 4 - (3) 21 - 22 Sahelian Fruit Trees - SAFRUIT (43) - 2,502 1,067 3,525 2,511 113 - 189 713 - 3,526 EC/IFAD CGIAR PROGRAMME -Policy Options and Incetives Mechanism for Strengthening Agroforestry - - - 1,271,987 1,271,987 628,303 311,969 16,813 98,394 136,497 5,100 74,911 1,271,987 Centre for cultural and Technical interchange between East and Wesat, Inc Human Social Dynamics: Understanding Dynamic Resource Management Systems and Land Cover Transitions in Montane Mainland Southeast Asia (89,324) - 138,260 1 48,936 - 7,210 - 1,408 5,310 - 35,009 48,937 - 2008 AnnuAl RepoRt & FinAnciAl StAtementS 44 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Funds b/f Funds Funds Total Funds c/f accrued from prior received accrued available Personnel Professional Operational Supplies & Capital & Total as at 31 Donor Name Description prior year year 2008 2008 2008 costs services Training travel services Depreciation Partnerships Expenditure Dec 2008 Forest Action Network Timber marketing activities in Meru - 4,000 - - 4,000 - - - - - - - 4,000 Food and Agriculture Organization of the United Nations Synthesization of information from farmer field trials and experience - 1,670 - - 1,670 - - - - - - - 1,670 Forestry Education Study S.E.Asia - 3,765 (3,765) - - - - - - - - - FAO Land Tenure Programme - Sudan (33,616) - 33,616 - - - - - - - - - Field Research on Market Chain analysis of Trichilia emetica(mafurra) (4,954) - 17,136 - 12,182 - - - - - - - 12,182 Somalia Water and Land Information Management (SWALIM) project - - 9,000 - 9,000 - 4,193 1,140 2,381 1,286 - 9,000 Land Degradation Assessment in the Pilot Districts of Mbeere, Mwingi and Narok under UNTS/KEN/001/GEF projects (15,025) - 15,025 - - - - - - - - - Support for production and dirtribution of Sahel Agroforesterie 2007 - 12,816 - - 12,816 - - - - 2,296 - 2,296 10,520 Development of FFS Training Materials for Agro-Pastoral Systems - - 25,000 - 25,000 - - - - - - - 25,000 Mobilization and Strengthening of Capacities of Small and Medium Companies Involved in non-wood Forest Products in Central Africa - - 66,156 96,407 162,563 69,070 9,812 - 56,089 27,592 - 162,563 Anglophone Africa Workshop on the Global Forest Resources Assessment 2010 - - 40,000 6,611 46,611 3,866 4,235 - 34,592 3,918 - 46,611 Forum for Agricultural Research in Africa FARA AGM 2007 Side Event (2,400) - 28,577 - 26,177 45 2,250 - 915 11,719 - 14,929 11,248 Finland Associate Expert - Salla Rantala - 143,143 74,117 - 217,260 61,092 23,468 - 12,425 2,321 - 99,306 117,954 IPFE-Forestry Education Workshop (50,676) - 79,697 - 29,021 - - 5,110 - 12,148 - 17,257 11,764 Policy Brief: Making African Forests Work for People and Nature - - 15,596 - 15,596 - 2,784 - 12,654 - - 15,438 158 Finnish Associate Expert - Miika - - 141,670 - 141,670 66,599 20,104 - 7,963 13,612 2,212 110,490 31,180 Associate expert secondment - 20,074 - - 20,074 - 20,074 - - - - 20,074 Danish Centre for Forest, Landscape and Planning Vegetation and Climate change in Eastern Africa - - - 18,050 18,050 - 18,000 - - 50 - 18,050 Ford Foundation Range of income generating opportunities for rural youth in Kakamega district of Kenya - 41,449 - - 41,449 - 2,415 - 26,441 2,476 - 31,332 10,117 Watershed Management in China - 4,422 - - 4,422 - 4,422 - - - - 4,422 Increase understanding of the environmental services provided by upland communities living in poverty and their potential benefit for local political and economic empowerment. - 147,477 - 919 148,395 32,852 20,566 - 7,428 10,113 - 77,437 148,396 2008 AnnuAl RepoRt & FinAnciAl StAtementS 45 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Funds b/f Funds Funds Total Funds c/f accrued from prior received accrued available Personnel Professional Operational Supplies & Capital & Total as at 31 Donor Name Description prior year year 2008 2008 2008 costs services Training travel services Depreciation Partnerships Expenditure Dec 2008 Capacity Building for two community groups adjacent to Kakamega Forest Reserve - 146,535 - - 146,535 21,259 19,700 - 5,094 3,998 - 96,484 146,535 - Develop and Pilot pro-poor Mechanism for Certifying non-timber Forest Products from Community-operated Forests in Yunnan Province, China - - 161,616 - 161,616 87,442 13,271 - 9,050 10,683 - 120,447 41,169 Develop efficient and fair mechanisms for reducing carbon emission from deforestation and resource degradation in Indonesia. - - 150,000 - 150,000 8,025 7,400 - 3,265 3,281 - 21,971 128,029 Forest Peoples Programme Collaborative Study on Social Issues in Oilpalm Plantations - 575 - - 575 - 575 - - - - 575 Global Dimension Trust Environmental Education workshop - 757 - - 757 - 757 - - - - 757 Global Environment Facility Western Kenya Integrated Ecosystem Management Project (WKIEMP) (440,706) - 466,271 71,929 97,494 68,355 - 900 6,677 41,030 (19,468) 97,494 Global Mountain Programme Joint GMP/AHI research posistion - 2,092 73,576 10,281 85,949 85,949 - - - - - 85,949 Goteborg University Second Workshop: Land Markets and Poverty in Africa - 10,277 - - 10,277 - - - - - - - 10,277 Deutsche Gessellschaft fur Technische Zusammenarbeit - GTZ Enhance Technical and Human Capacity fo Allablakia Production in the Project area - 24,426 19,642 57,230 101,298 56,954 - 13,579 6,301 22,576 1,888 101,298 Trees in Multi-Use Landscapes in Southeast Asia(TUL-SEA) - 318,308 330,841 - 649,149 68,160 80,408 277 41,541 14,621 2,700 26,058 233,764 415,385 PostDoc Project: Improving Soil Management Recommendations for Smallholder Farmers in Sub-Saharan Africa Using New Infrared Technology for Rapid Diagnosis of Soil Constraints - 16,884 96,601 - 113,485 65,962 - - (1,148) 2,016 - 66,829 46,656 Field Surveys in Western Kenya - - 3,220 - 3,220 - - - - - - - 3,220 PostDoc Project: Developing High Intensity Fruit Garden Agroforestry Systems for Small-scale Farmers of Eastern Africa - - - 12,111 12,111 12,111 - - - - - 12,111 GIS Spatial Analysis :- Suitability Maps for Biofuel Feedstock for Ethiopa, Uganda, Tanzania - - 8,691 - 8,691 - - - - - - - 8,691 Heifer International East Africa Dairy Development (EADD) - - 489,811 7,151 496,962 143,665 66,099 - 64,879 104,984 117,316 19 496,962 Harvard University integrated Knowledge and Policy for the management of Natural Resources in International Development (35,945) - 44,527 - 8,582 - 7,898 - - 152 - 8,050 532 Allocation of incentive contracts for environmental service provision in agricultural landscapes - - 39,995 - 39,995 - 3,478 - 12,357 6,967 - 22,802 17,193 2008 AnnuAl RepoRt & FinAnciAl StAtementS 46 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Funds b/f Funds Funds Total Funds c/f accrued from prior received accrued available Personnel Professional Operational Supplies & Capital & Total as at 31 Donor Name Description prior year year 2008 2008 2008 costs services Training travel services Depreciation Partnerships Expenditure Dec 2008 Institute for Environmental Innovation International Small Group and Tree Planting Program - TIST - 9,775 - - 9,775 8,500 1,275 - - - - 9,775 World Bank GENNEBANK UPGRADING - 105,272 - - 105,272 12,983 17,500 919 - 44,075 7,788 83,265 22,007 Information and Communication Technology (ICT) Global Public Goods - 17,196 - - 17,196 - - - - - - - 17,196 Demand Profiles and Supply Responses for Agricultural Education and Training at the Post-Primary Education Level in Sub-Saharan Africa - 2,155 - - 2,155 - 485 - 1,103 568 - 2,155 - International Science-policy Forum on Climate Change Adaptation in Africa - 33,662 - - 33,662 - - - - - - - 33,662 2006 World Bank Support to ILRI/ ICRAF Alignment - 33,778 - - 33,778 - - - 2,371 24,282 - 26,653 7,125 Alternative to slash-and-burn-2007 - 168,528 - - 168,528 47,197 74,995 - 37,360 8,976 - 168,528 Trees, Resilience and Livelihood Recovery in Costal Zone of Aceh and Nias - 26,199 - - 26,199 2,811 - - (9,744) (865) - 1,613 (6,185) 32,384 IDF Grant for Strengthening the Amazon Initiative Consultium to Address the Need for Sustainable Use Systems in the Amazon - - 235,670 - 235,670 4,980 61,889 74,950 259 5,414 - 147,492 88,178 Study on Hydrological Services in Sasumua Watershed - - 10,200 36,800 47,000 - 40,500 - 4,986 1,514 - 47,000 FONTAGRO-CGIAR framwork project - Improving Competitiveness of Amazon Fruit Species - - 433,302 - 433,302 3,812 6,386 - - 4,028 - 14,225 419,077 AVRDC Support 2008 - - 200,000 - 200,000 - - - - - - 200,000 200,000 International Crop Reseach Institute for the Semi Arid tropics Managing Unceryatinty: Innovation System for Coping with Climate Variability and change - - 7,200 8,120 15,320 13,557 1,762 - - - - 15,320 International Development Research Centre Enhancing knowledge management to advance INRM research development and advocacy - 20,285 123,682 - 143,967 31,800 28,891 - 28,809 33,268 - 2,533 125,302 18,665 Forging links between agroforestry research and development in the Sahel (22,684) - 14,656 8,028 1 - - - - - - - Enhancing Biodiversity of Agroforestry Parklands and Improving the Well- Being of the Rural Poor in the Sahel - 10,314 - - 10,314 - 67 - 619 49 - 735 9,579 African Highland Initiative- Acasia PhaseII (35,872) - 122,689 - 86,817 7,628 34,491 56 16,425 25,174 - 3,036 86,811 6 Urban Harvest Programme - 4,602 - - 4,602 - - - - - - - 4,602 Enhancing Biodiversity of Agroforestry Parklands and Improving the Well- Being of the Rural Poor in the Sahel (59,676) - 3,022 57,267 614 - 71 - 543 - - 613 African highlands initiative/Acacia - - - - - - - - - - - - Southeast Asia Programme (16,029) - 15,664 3,292 2,927 (341) 3,124 - 534 (389) - 2,927 2008 AnnuAl RepoRt & FinAnciAl StAtementS 47 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Funds b/f Funds Funds Total Funds c/f accrued from prior received accrued available Personnel Professional Operational Supplies & Capital & Total as at 31 Donor Name Description prior year year 2008 2008 2008 costs services Training travel services Depreciation Partnerships Expenditure Dec 2008 Identifying Partners for the Rural Poverty and Environmental Programm- 2005/2010 - 1 - - 1 - 1 - - - - 1 Donor Scoping for Payment for Environmental Services/Compensation for Ecosystem Services (PES/CES) - 3,307 - - 3,307 - 3,307 - - - - 3,307 Regional Impact Assessment of the African Highlands Initiative Ecoregional Programme (135) - (8,342) - (8,477) - (975) - (6,645) (857) - (8,477) - Regional Impact Assessment of the African Highlands Initiative Ecoregional Programme II - 54,626 2,781 - 57,407 - 975 - 6,645 857 - 8,477 48,930 Options Politiques et de recherches Agroforesteres pour ameliorer la Nutrition - 738 - - 738 - 738 - - - - 738 International Fund for Agricultural Development Reward the Asian upland poor for the environmental services they provide - 248 (247) - 1 - 1 - - - - 1 Diversification of smallholder farming systems in west and Central Africa through cultivation of indigenous trees- Phase II (377,752) - 377,752 - - - - - - - - - Strengthening Livelihood Strategies in the West Africa Sahel through improved Management and Utilization of Parkland Agroforest - 69,122 - 571,745 640,867 67,085 230,059 - 57,112 51,535 7,143 227,934 640,867 Programme for Pro-poor Rewards for Environmental Services in Africa - - 271,554 - 271,554 73,640 40,689 2,738 17,805 12,767 - 147,638 123,916 Programme to Support Smallholder Conservation Agriculture Promotion in Western and Central Africa - - 507,360 - 507,360 - 13,044 - - - - 173,950 186,994 320,366 Rewards for, Use of and Shared Investment in Pro-poor Environmental Services Phase II(RUPES-II) - - - 26,303 26,303 12,914 3,913 - 7,185 2,291 - 26,303 IFAR Wilfried Thalwitz Scholarship Partnership Awards ASB - 6,896 - - 6,896 - 1,550 - 5,346 - - 6,896 - IFAR Research Fellowships -Thomas Yatich - - 11,000 - 11,000 - 2,500 2,000 3,390 293 - 2,225 10,409 591 International Food Policy Research Institute Negotiating land rights and natural resource regulations for local people: The role and effectiveness of secondary farmer and community organizations in upland watersheds of SE Asia - 4,759 - - 4,759 - 2,253 - 54 16 - 2,323 2,436 Technology inventory in Southwest - - - - - - - - - - - - CAPRI /IFPRI AHI Collaborative project - 23,550 - - 23,550 13,686 8,118 - - 1,746 - 23,550 - BASIC CRSP S.E. Asia - 40,701 - - 40,701 - - - - - - - 40,701 Institute of International Education Inc Repairing the Leaking Pipeline of Women Agricultural Scientists in Africa - 19 - - 19 - 540 - (521) - - 19 2008 AnnuAl RepoRt & FinAnciAl StAtementS 48 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Funds b/f Funds Funds Total Funds c/f accrued from prior received accrued available Personnel Professional Operational Supplies & Capital & Total as at 31 Donor Name Description prior year year 2008 2008 2008 costs services Training travel services Depreciation Partnerships Expenditure Dec 2008 Institute for Law and Environmental Governance Tapping and Using Coastal Natural resource management Knowledge across generations project contribution to ANAFE - 5,185 - - 5,185 - 5,185 - - - - 5,185 International Livestock Research Institute Systemwide Livestock Program - 578 - - 578 - 578 - - - - 578 Secondment of GRU Staff - 7,587 - - 7,587 - 1,600 - - 25 - 1,625 5,962 Peri urban milk production in the highlands of East Africa - 16,052 - - 16,052 - 16,052 - - - - 16,052 ICRAF-ILRI Spouce Program - 4,669 - - 4,669 - - - - - - - 4,669 INIA-Spain Institutional Strengthening for Sustainable Resource use in the Amazon Region (4,646) - 40,000 5,822 41,176 19,559 6,642 5,482 7,675 818 1,000 41,176 Bogor Institute of Agriculture Agriculture and Sustainable Vegetable Production in South East Asia Watershed - 5,155 11,979 - 17,134 1,148 306 - 597 538 - 2,589 14,545 Bioversity international IPGRI/IFAD/FAO - Empowering Sahelian farmers to leverage their crop diversity assets for enhanced livelihoods-2006-2007 - 3,906 - 4 3,909 - 349 41 3,458 61 - 3,910 Indonesia Palm Oil Board Pilot Study of Carbon Footprint of Oil Palm Production in Indonesia - - 38,298 - 38,298 4,279 1,306 - 1,625 33 - 7,243 31,055 Ireland Malawi Agroforestry food Security Programme - 231,529 1,272,250 - 1,503,779 297,581 312,240 1,592 114,750 243,298 36,129 424,506 1,430,096 73,683 Naturally African Platform - - 118,166 - 118,166 - 12,418 - - 34 - 12,452 105,714 Cooperation with Irish Universities and Research Institutes - - 219,877 - 219,877 - - - - - - - 219,877 International Rice Research Institute South Asia Programme - 5,585 - - 5,585 - - - - - - - 5,585 Rice Landscape Management for Raising Water Productivity Conserving Resources and Improving Livelihoods in Upper Catchments of the Mekong and Red River Basin (14,776) - 53,636 - 38,860 5,533 12,796 - 1,912 8,171 - 9,000 37,412 1,448 Italy Agile Project -2004 - 10,320 - - 10,320 - 2,320 - 8,000 - - 10,320 AHI AGILE 2006 - 103,877 - - 103,877 53,064 20,994 - 26,323 2,157 1,340 103,877 AHI AGILE 2007 - 201,532 233,770 - 435,302 39,634 116,133 - 61,745 13,264 - 230,777 204,525 2008 AnnuAl RepoRt & FinAnciAl StAtementS 49 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Funds b/f Funds Funds Total Funds c/f accrued from prior received accrued available Personnel Professional Operational Supplies & Capital & Total as at 31 Donor Name Description prior year year 2008 2008 2008 costs services Training travel services Depreciation Partnerships Expenditure Dec 2008 World Conservation Union Mt Elgon Regional Ecosystem Conservation Programme (MERECP) (110,388) - - 110,388 - - - - - - - - Developing strategic partnerships for enhancing the role of natural resource management in integrated conservation and development- Phase II. (4,521) - 12,381 - 7,860 407 4,964 - - - - 2,489 7,860 Japan Combating agaist Dessertification with Agroforestry in the Drylands of East Africa - 9,710 - - 9,710 - - - - - - - 9,710 Bioenergy Provision within Agroforestry Systems in East Africa - - 113,281 29,758 143,039 67,914 31,341 321 8,921 6,643 27,899 143,039 Japan International Research Center For Agricultural Sciences Japan-CGIAR Fellowship Programme- 2006-2007 - 730 - - 730 - 730 - - - - 730 Japan-CGIAR Fellowship Programme- 2007-2008 - 356 - - 356 - 356 - - - - 356 Kenya Arid Lands Resource Management Project II (ALRMP II) - 8,367 - - 8,367 8,367 - - - - - 8,367 KEFRI FORIAM PROJECT - 12,535 130 - 12,665 - - - - 1,900 - 1,900 10,765 Royal Swedish Academy of Agriculture and Forestry- KSLA Sustainable Forest Management in Africa (58,420) - 594,980 15,006 551,565 125,136 81,369 - 300,472 38,719 5,870 551,566 Katholic University Facilitaing Community-Driven Sustainable Development in The Uplands of Southwest China (757) - 757 - - - - - - - - - Facilitaing Community-Driven Sustainable Development in The Uplands of Southwest China- Phase II (59,859) - 178,858 31,562 150,561 55,151 10,701 767 6,436 13,421 - 64,085 150,561 Laguna Lake Development Authority Laguna de Bay Environmental Action Planning (LEAP) (2,150) - 2,150 - - - - - - - - - Mars Inc Cocoa Agroforestry Meeting (9,146) - - 9,146 - - - - - - - - Trees and Markets - 3,707 162,584 - 166,291 - 16,344 - 25,893 50 - 42,287 124,004 McKnight Foundation Climbing Beans Project - 27,115 19,926 - 47,041 2,952 1,273 - 7,169 2,608 - 14,002 33,039 Multidonor Trees and Markets - 2,375 19,945 - 22,320 - 4,800 - 3,144 66 - 8,010 14,310 GIS Multi-donor Funds - 24,004 - - 24,004 - 301 469 890 10 - 1,670 22,334 GRP3 Multi-donor Funds - EA - - - 2,897 2,897 422 522 - - 1,953 - 2,897 ANAFE Multi-donor Funds - - 24,154 - 24,154 - - - - - - - 24,154 GRP4 Multi-donor Funds - - 3,609 - 3,609 - - - - - - - 3,609 Tanzania Country Office Operations - 11,880 172 - 12,052 - - - (704) 5,243 - 4,539 7,513 SEA Regional Office Operations - 13,879 76,592 - 90,471 24,025 13,560 - 5,526 15,202 2,800 3,137 64,250 26,221 2008 AnnuAl RepoRt & FinAnciAl StAtementS 50 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Funds b/f Funds Funds Total Funds c/f accrued from prior received accrued available Personnel Professional Operational Supplies & Capital & Total as at 31 Donor Name Description prior year year 2008 2008 2008 costs services Training travel services Depreciation Partnerships Expenditure Dec 2008 Methods for analysis of agricultural markets - - - 323 323 - 323 - - - - 323 Gender and diversity programme (163,847) - 785,180 245,146 866,479 368,683 367,040 88 51,771 62,008 16,890 866,479 Nursery flagship project - - - - - - - - - - - - Funds for purchase of vehicle - 264,829 (181,799) - 83,030 - - - - - - - 83,030 Workshop on analyzing agricultural markets - 97,914 (73,970) - 23,944 - - - - - - - 23,944 North Carolina State University Provide Information on the Flow of Vegetables and Agroforestry Products from Indonesia and the Philippines - 237 - - 237 - 237 - - - - 237 Agroforestry and Sustainable Vegetable Production - 47 20,313 38,713 59,073 24,588 13,946 - 8,222 11,618 - 700 59,073 Netherlands Advancing agroforestry reseach and evelopment through training and education (43,609) - 576,570 - 532,961 201,605 14,253 - 55,759 36,961 (3,498) 23,133 328,212 204,749 Junior professional officer for enterprise and entrepreneurship in agroforestry - 1,387 - - 1,387 - 1,387 - - - - 1,387 Junior professional officer for associate data analyst - Kenya - 46,126 - - 46,126 - - - - - - - 46,126 Improved Rainwater Management for Sustainable Development - Bridging Grant - 47,789 (9,000) - 38,789 6,154 20,012 - 7,870 4,445 - 307 38,789 - Improved Capacity in Rainwater Management for Sustainable Development - - 122,945 50,660 173,605 82,964 17,256 1,285 47,785 19,521 4,794 173,605 Norway Farmers study - Sahel (2,505) - 265 2,240 - - - - - - - - Natural Resources Institute SAPP Project - Caesalpinioid Woodlands of Southern Africa: Optimising the Use of Pesticidal Plants - - 75,373 - 75,373 14,019 3,888 - 1,652 1,234 - 20,793 54,580 National Science Foundation Biocomplexity in the Environment (BE): Integrated Reseach and Education in Environmental Systems Dynamics of Coupled Natural and Human Systems (CNH) (27,936) - 52,407 - 24,471 18,970 5,501 - - - - 24,471 - Peru Estudio Integral de los factores claves para el desarrollo de la Agroforesteria en Ucayali (14,953) - 94,950 - 79,997 20,523 7,382 120 2,572 7,811 - 5,469 43,878 36,119 Partnership for Governance Reforms in Indonesia Building upon Policy Advances: Next Steps in Strengthening community Based Natural Resources Management Framework in Indonesia - - 71,719 - 71,719 8,502 28,750 - 3,721 229 - 25,891 67,093 4,626 2008 AnnuAl RepoRt & FinAnciAl StAtementS 51 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Funds b/f Funds Funds Total Funds c/f accrued from prior received accrued available Personnel Professional Operational Supplies & Capital & Total as at 31 Donor Name Description prior year year 2008 2008 2008 costs services Training travel services Depreciation Partnerships Expenditure Dec 2008 Plan Internaltional Scalling up - Zambia - 28,530 - - 28,530 23,381 - - - 5,149 - 28,530 Agroforestry Development in 36 wards of Mutare - Zimbabwe - 8,057 2,780 - 10,837 - - - 1,581 550 - 2,130 8,707 Rockefeller Foundation Research planning workshops on agroforestry, livestock, policy and watershed management in East Africa. - 33,155 - - 33,155 - 33,155 - - - - 33,155 Development and more responsive agricultural extension for the uplands - 34,320 - - 34,320 - - - - 4 - (3,666) (3,662) 37,982 Gender and Diversity (24,745) - 58,560 - 33,815 - - 400 28,534 4,881 - 33,815 MDG- Assessing Water Resources Management Strategies to Improve the Capability of Smallholder Farmers inSub-Saharan Africa to Adapt to Climate Change - - 89,900 - 89,900 - - - - - - 69,624 69,624 20,276 Rights and Resources Group Alternative Tenure and Enterprise Models: Country context and case study of Forest-based community-scale enterprises in Cameroon - - 27,050 158 27,208 4,057 3,549 1,382 11,415 6,804 - 27,208 RSSP Progressive Terracing and Agroforestry for Soil Conservation and Improved Livelihoods (36,799) - 36,800 - 1 - 1 - - - - 1 Government of Rwanda Developing a Master Plan for implementing appropriate Rainwater Harvesting and related Interventions (67,353) - 10,482 65,948 9,077 - 2,063 (315) 1,142 6,187 - 9,077 Send A Cow Rwanda Training and Technical Guidance to Send A Cow Rwanda Framers in Kabuga, Buliza and Bicumbi - 7,205 - - 7,205 7,205 - - - - - 7,205 - Swiss Development Corporation DPRK -Sustainable Sloping Land Management - - 17,137 3,634 20,772 15,679 - - 5,092 - - 20,771 Soil Fertility Consortium for Southern Africa influence of biomas burning- SOFECSA - 1 - - 1 - 1 - - - - 1 Syngenta To investigate the scope for corporate support for tree nursery research and attributed tree planting - 9,503 - - 9,503 9,503 - - - - - 9,503 Fellowship Program to Enhance the Careers of East African Women Crop Scientists - 19,714 9,721 - 29,435 27,282 - - - 2,153 - 29,435 Swedish International Development Cooperation Agency African network for agroforestry education (30,513) - 30,513 - - - - - - - - - 2008 AnnuAl RepoRt & FinAnciAl StAtementS 52 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Funds b/f Funds Funds Total Funds c/f accrued from prior received accrued available Personnel Professional Operational Supplies & Capital & Total as at 31 Donor Name Description prior year year 2008 2008 2008 costs services Training travel services Depreciation Partnerships Expenditure Dec 2008 ICRAF/RELMA/ collaboration programme 2004-2006 - 224,173 (224,171) - 2 - 2 - - - - 2 KUSA Community Development Society - 13,166 (13,166) - - - - - - - - - SEANAFE Phse II. Sharing Knowledge on Markets, Landscapes and Environmental Policies (491,989) - 657,667 207,838 373,515 70,201 84,955 6,552 63,541 12,965 - 135,302 373,516 Conference on Expanding Agribusiness Links with Samllholder Farmers in Africa Nov 2005 - 31,603 (22,041) - 9,562 - 9,562 - - - - 9,562 A green-Blue Water Initiative on the Mara River basin - 36,493 - - 36,493 91 - - - (91) - - 36,493 Consolidating ANAFE for the expansion of Agroforestry Education into the BASIC Initiative - 194,657 - 74,450 269,107 76,369 61,226 41,485 74,401 15,625 - 269,107 BIO-EARN (2,743) - 4,267 - 1,524 - - - 68 1,455 - 1,523 1 Spain Enhancing farmer adoption of conversation farming and agroforestry practices through farmer-driven knowledge-sharing institutions in Claveria, Philippines - 206,790 (20,320) - 186,470 - - - - - - - 186,470 Support to decentralization systems of seed produstion of agroforestry trees and community management of foreste land in provinces of visaya and mindanao Philippines - 134,814 (65,857) - 68,957 - 67,215 - 36 1,706 - 68,957 Support for Decentralized Tree Seed Systems and Improved Community- based Forest Management inCentral Visayas and Mindanao, the Philippines - 18,857 - - 18,857 - 18,857 - - - - 18,857 SARCS Secretariat Influence of Biomass Burning, Biogenic and Anthropogenic Emissions on Urban Air Quality in South and East Asia- II - 1,291 - - 1,291 - 1,291 - - - - 1,291 Sunshine Technology Group Limited Assessment of the production of Jatropha Curcas plantation and intercroping systems with other Oil/ Cash Crops in Yunnan, China - 19 - - 19 - 19 - - - - 19 Tinker Foundation Latin America - 11,463 - - 11,463 - 11,463 - - - - 11,463 Third World Organization for Women in Science (TWOWS) TWOWS Postgraduate Training Fellowship - 1,103 - - 1,103 - - (500) - - - (500) 1,603 Upland Development Programme in Southern Mindanao Enhancing the Upland Extension Delivery Systems in Southern Mindanao - 5,688 - - 5,688 - 5,688 - - - - 5,688 2008 AnnuAl RepoRt & FinAnciAl StAtementS 53 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Funds b/f Funds Funds Total Funds c/f accrued from prior received accrued available Personnel Professional Operational Supplies & Capital & Total as at 31 Donor Name Description prior year year 2008 2008 2008 costs services Training travel services Depreciation Partnerships Expenditure Dec 2008 2006 UDP Enhancement of Upland Delivery Extension Services in Southern Mindanao - 37,184 - - 37,184 - 37,184 - - - - 37,184 United Nations Development Programme MDG Technical Centre Support - 12,500 - - 12,500 - 12,500 - - - - 12,500 Expansion of the Knowledge Base on Poverty-Environment Linkages through Conducting 10 Cases Studies, Reviews of National Programmes and the Development of Policy Investment Models - 41,222 65,981 - 107,203 5,953 15,583 - 996 3,597 - 26,129 81,074 Assessment of Carbon Sequestration in the Lowlands of Baringo District, Kenya (5,809) - - 24,402 18,593 - 3,265 - 61 15,266 - 18,593 UNDP Bio Carbon Certification Course - - 5,000 - 5,000 - 446 - - 2,025 - 2,471 2,529 Millenium Villages 1 - WCA - - 13,979 7,573 21,552 21,550 - - 2 - - 21,552 United Nations Environmental Programme An Ecosystem Approach to Restoring West African Drylands and Improving Rural Livelihoods through Agroforestry- based Land Management Interventions (38,937) - 257,393 - 218,456 - - - 835 2,647 - 3,482 214,974 Rain Water Partnership Programme - 12,494 - - 12,494 - - - - - - - 12,494 Building Capacities for Using Rain Water Harvesting (RWH) for Productive Purpose (11,986) - - 11,986 - - - - - - - - Post Conflict Environmental Assessment for the Sudan (35,000) - 35,000 - - - - - - - - - Sustaining the Values of ecosystem Services in Lake Victoria Basin - 42,504 - - 42,504 27,933 3,746 - 57 1 - 31,737 10,767 Pilot CBA study at Olepolos, Kajiado District of Kenya (1,028) - - 2,861 1,833 - 1,650 - 143 40 - 1,833 Land Health Surveillance for Targeting Climate Change and Ecosystem Management Intervetions in Africa - - 90,000 - 90,000 - 68,066 - 1,121 2,107 812 72,106 17,894 Unilever To advanve domestication of Allanblackia spp. In selected countries in Africa II - 7,993 - - 7,993 - - - - - - - 7,993 To advanve domestication of Allanblackia spp. In selected countries in Africa III - 78,452 77,009 - 155,461 - 9,510 - 3,251 12,725 - 31,255 56,741 98,720 United Nations Office at Nairobi USE of ICRAF Facilities During UNFCCC COP12 Side Events - 28,870 - - 28,870 - - - - 14,234 3,775 18,009 10,861 University of Utrecht Doctoral Student - Hesti Lestari Tata (1,495) - (709) 2,249 45 - - - - 45 - 45 United States Agency for International Development Collaboration with universities - 19,676 103,696 - 123,372 - 6,551 - 6,508 3,856 - 10,372 27,287 96,085 2008 AnnuAl RepoRt & FinAnciAl StAtementS 54 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Funds b/f Funds Funds Total Funds c/f accrued from prior received accrued available Personnel Professional Operational Supplies & Capital & Total as at 31 Donor Name Description prior year year 2008 2008 2008 costs services Training travel services Depreciation Partnerships Expenditure Dec 2008 Negotiation support system for natural resource conflict resolution to enhance environmental services in Southeast Asia - - - - - - 1,445 - (1,647) 203 - - Environmantal and Science Policies Mobilized to Address Development Challenges (421,504) - 1,482,601 149,141 1,210,238 32,829 410,265 3,659 116,031 280,220 4,839 362,396 1,210,238 AVDRC (299,452) - 299,452 - - - - - - - - - Strengthening the Careers of African Women Scientists (19,626) - 598,950 - 579,324 18,006 17,084 - 39,761 9,555 - 84,406 494,918 Linking Climate Change Mitigation with Adaptation, Sustainable Development and Poverty Reduction Through Improved Land Management - 1,429 - - 1,429 - 245 - - 1,115 - 1,361 68 United States Department of Agriculture CIRAD ICRAF contract for USDA project Coffee programme (71,605) - 95,000 - 23,395 - 1,178 - 1,641 439 - 9,700 12,958 10,437 GIS Southern Sudan - 20,664 - - 20,664 - - - - - - - 20,664 MINPLAPDAT/ICRAF - Food for Prgress 2006 - 167,858 388,008 148,516 704,383 353,755 95,399 3,894 43,499 98,904 108,931 704,382 World Food Programme Provision of Grafted Seedlings - 9,686 - - 9,686 - 9,686 - - - - 9,686 World Resources Institute Workshop NGOs and Environmental Governance in Yunnan - 944 - - 944 - 944 - - - - 944 World Wildlife Fund Southeast Asia Programme - 3,915 - - 3,915 - 3,915 - - - - 3,915 RUPES Equitable Payments Watershed Services Phase I Making the Business Case (308) - 308 - - - - - - - - - Carbon, Conservation and Livelihoods: an initiative for transforming the direction of Global Change (42,634) - 50,000 - 7,366 - - - - - - - 7,366 Linking Futures Programme- Economic Opportunities, Livelihoods and Ecological Sustainability in the Campo- Ma›an Landscape - - - 55,167 55,167 24,332 5,015 361 8,375 17,084 - 55,167 Socio-Economic (Livelihood) and Cost & Benefit Analysis of Equitable Payments for Watershed Services Project Upper Kapaus Basin - West Kalimntan, Indonesia - - 31,564 - 31,564 5,801 8,847 - 10,070 1,357 - 26,075 5,489 ICRAF/WWF/CARE Climate Change Project - - 40,000 - 40,000 32,787 7,213 - - - - 40,000 - Training on the Participatory domestication techniques and the vegetative preparation - - 2,076 - 2,076 - - - 127 - - 127 1,949 Leibniz Centre for Agricultural Landscape Research e.V. Climate Change Impact Assessment and Adaption Options in Vulnerable Agro-landscapes in East Africa - - 105,010 - 105,010 - 663 - 1,520 1,793 - 3,975 101,035 (6,209,857) 8,194,603 17,568,618 5,905,655 25,459,018 5,180,852 4,335,857 284,629 2,560,053 2,409,628 377,977 2,811,287 17,960,277 7,498,742 2008 AnnuAl RepoRt & FinAnciAl StAtementS 55 Exhibit 2 World Agroforestry Centre Property and Equipment Detailed Schedule As at 31 December 2008 (in US Dollars ‘000) 2008 Physical Facilities Infrastructure & Furnishing & Total 2007 Leasehold Equipment COST Balance : January 1 7,829 425 14,074 22,328 22,081 Adjustment 53 (54) (1) (21) Reclassification (95) 95 - Current Period Additions 2 19 794 815 496 Work in Progress - Disposals (258) (258) (229) Balance December 31 7,789 444 14,651 22,884 22,328 ACCUMULATED DEPRECIATION Balance : January 1 (3,655) (149) (13,080) (16,884) (16,088) Adjustment (57) 8 52 3 21 Current Period Additions (262) (37) (667) (966) (1,045) Disposals - - 248 248 228 Balance December 31 (3,974) (178) (13,447) (17,599) (16,884) NET BOOK VALUE 3,815 266 1,204 5,285 5,444 56 2008 AnnuAl RepoRt & FinAnciAl StAtementS Exhibit 3 World Agroforestry Centre Statement of Overhead Expenses As at 31 December 2008 (in US Dollars ‘000) 2008 2007 Direct Operating Expenses Research 23,049 25,111 Research Support 1,989 1,419 Operations 588 716 sub-total 25,626 27,246 less: Overhead recovery (1,950) (2,270) Total 23,676 24,976 Indirect Operating Expenses Management 3,510 4,101 Common Sustenance Services 1,417 1,314 total 4,927 5,415 Total Operating Expenses 28,603 30,391 Cost Ratios Direct/Total 83% 82% Overhead/Total 17% 18% Overhead/Direct 21% 22% 2008 AnnuAl RepoRt & FinAnciAl StAtementS 57 World Agroforestry Centre Exhibit 4 CGIAR - Gender & Diversity Program (in US Dollars ‘000 ) 2008 Programme Award Training Coordination Programme Courses 1 Total 2007 Grants received/Receivable CGIAR - Centre directors› committee 100 - - 100 100 CGIAR - Secretariat 100 - - 100 100 Norway 384 - - 384 264 Switzerland 96 - - 96 89 Switzerland- Bellagio funds - 122 The Syngenta Foundation for Sustainable Development 0 - 10 10 10 USAID - 399 199 598 210 USDA 10 - - 10 - Rockefeller Foundation - - 59 59 59 Funds from participants - - 164 164 210 CIDA - - - - 253 Institute of International Education Inc - - - - 19 Bill and Melinda Gates Foundation (AWARD) b/f 0 2,959 - 2,959 2,871 Total 690 3,358 432 4,480 4,307 Expenditure Personnel costs 390 417 25 832 438 Professional services and Supplies 169 1,132 257 1,558 488 Operational travel 46 226 68 340 645 Partnerships/Small Grants - - - - - Depreciation 17 4 - 21 4 Total 622 1,779 350 2,751 1,575 Grants balance c/f (deficit) 68 1,579 82 1,729 2,732 The Gender and diversity program is a CGIAR global activity hosted by ICRAF under a memorandum of understanding between ICRAF and the CGIAR gender and diversity advisory board. Funds from participants for 2008 courses received in 2009 will be reflected in the 2009 accounts 58 2008 AnnuAl RepoRt & FinAnciAl StAtementS Back page United Nations Avenue, Gigiri, PO Box 30677-00100 Nairobi, Kenya Phone + (254) 20 722 4000, Fax + (254) 20 722 4001 Via USA phone (1-650) 833-6645, Fax (1-650) 833-6646, Email: icraf@cgiar.org w w w . w o r l d a g r o f o r e s t r y . o r g Audited Financial Statements 2008