International Livestock Research Institute
Financial Statements
I n t e r n a t i o n a l3 1L iDv ecset omcbke rR 2e0s0e3a r c h  I n s t i t u t e
About ILRI
The International Livestock Research Institute (ILRI) (www.ilri.org)
has a mandate to enhance the well-being of present and future
generations in developing countries through research to improve
sustainable livestock production. It works in partnerships and
alliances with other organisations, national and international, in
the fields of livestock research, training and information exchange.
ILRI was formed in 1994. Its headquarters are in Nairobi, Kenya,
with offices in seven more countries around the world. 
ILRI is one of 16 Future Harvest centres (www.futureharvest.org),
which conduct food and environmental research to help alleviate
poverty and increase food security while protecting the natural
resource base. The centres are funded through countries, private
foundations, regional and international organizations, and are
supported by the Consultative Group on International Agricultural
Research (CGIAR). 
The CGIAR (www.cgiar.org) is an informal association of public-
and private-sector members. The CGIAR’s mission is to contribute
to food security and poverty eradication in developing countries
through research, partnership, capacity building and policy sup-
port. It promotes sustainable agricultural development based on
the environmentally sound management of natural resources. The
CGIAR is co-sponsored by the Food and Agriculture Organization
of the United Nations (FAO), the International Fund for
Agricultural Development (IFAD), the United Nations
Development Programme (UNDP) and the World Bank.
Contents
Board of Trustees 3
ILRI’s New Management Team 4 – 5
Statement of Purpose 6 – 7
Statement by the Chairman of Board of Trustees 8
Board Statement on Risk Management 9
Statement of Management’s Responsibilities 10
Report of the Auditors 11
Statement of Financial Position 12
Statement of Activities 13
Statement of Changes in Net Assets 14
Statement of Cash Flows 15
1
Notes to the Financial Statements 16 – 24
Exhibit I Schedule of Unrestricted Grant Revenue 25
Exhibit II Schedule of Program Restricted Grant Revenue 26
Exhibit III Schedule of Project Restricted Grant Revenue 27–41
Exhibit IV Schedule of European Union Funding 42
Exhibit V Schedule of Furnishings and Equipment 43
Exhibit VI Schedule of Direct and Indirect Cost Rates 44
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
2
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Board of Trustees
Dr John Vercoe Australia Chair
Dr Agnes Casiple Rola Philippines Vice Chair  (Since November 2003)
Dr Ana Sittenfeld Costa Rica Vice Chair (Term completed Nov 2003)
Dr Carlos Seré Uruguay Ex-officio (Director General)
Prof Wilfred Mwangi Kenya Host Country Representative
Ato Belay Ejigu Ethiopia Host Country Representative
Prof Jan Philipsson Sweden
Dr Nthoana Tau-Mzamane South Africa
Dr Margaret Gill United Kingdom Term completed November 2003
Prof Paul-Pierre Pastoret Belgium
Dr Teruhide Fujita Japan
Ms Jo Luck United States of America
Dr Uwe Werblow Belgium Appointed November 2003
Dr Fee Chon Low Malaysia Appointed November 2003
R Bruce Scott
Secretary
Nairobi
10 April 2004
3
TOP, LEFT TO RIGHT:
Prof Wilfred Mwangi     Prof Jan Philipsson     Dr Ana Sittenfeld     Dr Uwe Werblow     Dr Agnes Casiple Rola     Dr Carlos SerØ     Dr Teruhide Fujita
BOTTOM, LEFT TO RIGHT:
Dr Margaret Gill Ato Belay Ejigu     Dr Fee Chon Low     Dr John Vercoe     Dr Nthoana Tau-Mzamane     Prof Paul-Pierre Pastoret     Ms Jo Luck 
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
ILRI’s New Management Team
CARLOS SERÉ (Uruguay) joined ILRI as Director General in January 2002. JOHN MCDERMOTT (Canada) was
Before this, he was director of the regional office of the International appointed Deputy Director General
Development Research Centre (IDRC, Canada) for Latin America and the of Research in April 2003. He had
Caribbean. In various international research for development initiatives he previously worked at ILRI from 1997
has successfully engaged policy makers as a veterinary epidemiologist. He
in the design of research products and has a broad range of experience in
the use of research products. He has over multidisciplinary and
20 years of experience in agricultural multiorganisational livestock
research, with an emphasis on livestock, research. He has spent 15 years
and has worked as a consultant with working in developing countries.
various CGIAR centres and as a senior Many of his former students, most of
economist with the International Center whom are from developing countries,
for Tropical Agriculture  (CIAT), in now hold senior positions in leading
Colombia. He holds a PhD in agricultural universities and research institutes
economics from the University of around the world. He has
Hohenheim, in Stuttgart, Germany. responsibility for planning and
coordinating overall research
activities within and across ILRI’s 5
research themes. He holds a PhD in
veterinary epidemiology from the
JEROEN DIJKMAN (Netherlands) is Director of Theme 2—Enabling University of Guelph, Canada.
Innovations.  Before joining ILRI he was an animal production and health
officer of the Pro-Poor Livestock Policy Facility of
the Food and Agriculture Organization of United
Nations. He has over 15 years of experience in
participatory research and participatory rural
development, knowledge management, sustainable
livelihoods and livestock and agricultural systems
analysis in developing regions of the world. This
theme is identifying and prioritising researchable
livestock constraints affecting poor people and
ensuring appropriate partnership, research, media
and pathways for pro-poor outcomes. He holds a
PhD in tropical animal production and health from
4 the University of Edinburgh, UK. 
SHIRLEY TARAWALI (UK) is Director of Theme 5—People, Livestock and
the Environment. She has been working as an agronomist on joint
appointment with the International Institute of Tropical Agriculture (IITA)
and ILRI, based in Ibadan, Nigeria. Her work focused on multidisciplinary GETACHEW ENGIDA (Ethiopia) joined the
and holistic farmer-participatory studies that improved livestock and crop Institute in 1999 and was appointed Director
productivity and the management of of Finance, Human Resources and
natural resources. She has over 20 years Administration in 2002. Before his
experience, 18 in the CGIAR system, in appointment at ILRI, he was assistant controller
sub-Saharan Africa, especially farming at the International Fund for Agricultural
systems in West Africa. This theme focuses Development (IFAD), based in Rome. He
on developing opportunities for livestock brings to the team over 20 years experience in
to contribute to improved and sustainable organisational and financial management,
agricultural production in complex strategic planning, operational review and
agricultural systems that will impinge information systems management in
upon the livelihoods of significant developing countries. He holds an MBA from
numbers of resource poor people. Shirley the City University Business School, London,
holds a PhD in plant science from the and is a Fellow of the Institute of Chartered
University of London, UK. Accountants in England and Wales.
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
ADE FREEMAN (Sierra Leone) is Director of Theme
1—Targeting Opportunities. He has over 10 years
of experience in the CGIAR, predominately in
analysis of agricultural and livestock production
systems in the developing world, with emphases on
poverty alleviation and agricultural sustainability.
This theme helps to assess and influence the
evolving roles of livestock and the dynamics of
livestock systems in reducing poverty. He holds a PhD in agricultural
and applied economics from the University of Minnesota, USA.
ED REGE (Kenya) is Director of Theme 4—Biotechnology. Ed
joined ILRI’s predecessor, the International Livestock Centre for
CHRIS DELGADO (USA) is Director of Theme 3— Africa (ILCA), in 1990, where he was head of animal breeding
Market Opportunities, a joint programme of ILRI and production systems. His research focus was on management
and the International Food Policy Research Institute and genetic improvement of livestock. Prior to this he was a
(IFPRI). He remains a senior research fellow with senior lecturer and head of Animal Genetics and Breeding,
IFPRI’s Markets, Trade and Institutions Division. Department of Animal Production at the University of Nairobi. He
Since joining IFPRI in 1979, he has conducted has extensive experience in sub-Saharan Africa and Asia. He
research on the structural and policy factors that started ILRI’s animal genetic resources programme and for 12
exclude poor people and poor countries from years has coordinated global activities on the characterisation and
participation in high-value agricultural markets. This conservation of indigenous animal genetic resources of
has evolved into a focus on the growing markets in developing countries. This
developing countries for livestock and fisheries theme portfolio includes
products. He has taught and conducted research at development of vaccines,
the Center for Development Studies and Education diagnostic tools and research
in Chad, the University of Ouagadougou in Burkina on application of genetic tools
Faso, the University of Michigan, the University of to characterize, conserve and
Puerto Rico, and the Johns Hopkins School of better utilize livestock diversity
Advanced International Studies in Washington, DC. for mitigating threats to the
Theme 3 is working on identifying opportunities for assets of the poor. He holds a
the poor, especially for women and other PhD in genetics from the
marginalised peoples, to exploit more effectively 5
University of California at
market opportunities at all levels. He holds a PhD Davis, USA.  
in economics from Cornell University, USA.
BRUCE SCOTT (Canada) joined the Institute in 1999,
and was appointed Director of Partnerships and
Communication in January 2003. Before joining ILRI
he served as deputy director general of the World
Agroforestry Centre (ICRAF), headquartered in
Nairobi. He was responsible for designing and
implementing collaborative agroforestry research
networks involving 14 countries in sub-Saharan
Africa. He has experience in strategic and corporate
planning, international partnership and resource
mobilisation. He holds an MA in international affairs
from School of International Affairs, Carleton
University, in Ottawa, Canada.
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Statement of Purpose
The Institute of poverty alleviation and sustainable
livestock-derived livelihoods.
The International Livestock Research
Institute (ILRI) works at the crossroads of
Research themes
livestock and poverty, bringing high-
quality science and capacity building to ILRI’s long-term strategy provides a goal
bear on poverty reduction and sustainable and a set of research themes and outlines
development for poor livestock keepers ways in which ILRI will enhance its
and their communities. ILRI works in all responsiveness to a dynamic global
tropical developing regions: Africa, Asia, environment.
Latin America and the Caribbean.
With diverse partners, ILRI conducts
livestock-based research and builds
Why livestock research for the poor?
livestock research capacity to facilitate
In every country of the developing world, three major pathways out of poverty:
farm animals are the most ubiquitous
l Securing assets of the poor
‘natural resource’ of the poor. Livestock in
developing countries contribute up to l improving production efficiencies in
80% of agricultural GDP, more than 20% smallholder livestock systems
of total GDP and 20–60% of household
l improving market opportunities for the
income. Globally, livestock are becoming
poor.
agriculture’s most economically important
sub-sector, with demand in developing ILRI’s agenda comprises five strategic
countries for animal food growing by over research themes. The following questions
3% per year. This ‘livestock revolution’ are at the centre of our planning and
will double demand for animal food research.
6 products in developing countries over the
1  Targeting opportunities: How can
next 20 years. However, efforts by the
livestock contribute to pathways out of
poor to take advantage of this demand are
poverty? 
hampered by inappropriate policies,
scarce livestock feeds, devastating 2  Enabling innovation: How can
diseases, degraded lands and water adoption of livestock and agriculturally
resources, and poor access to markets. related innovations be accelerated?
Research by ILRI and its partners is
helping to alleviate these problems by 3  Market opportunities: How can the
providing livestock-based options that poor access the benefits of emerging
transform livelihoods of the poor through livestock markets?
more environment-friendly and market- 4  Biotechnology: How can livestock
oriented livestock enterprises. Based in biotechnology best be used for
Africa and working worldwide, ILRI development? 
positions its work at this dynamic interface
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Statement of Purpose continued
5  People, livestock and the environment: Food and Agriculture Organization of the
How can livestock livelihoods make a United Nations and the International Fund
larger contribution to human and for Agricultural Development.
environmental well being?
Funding
Campuses And Staff
ILRI is funded by more than 50 private,
ILRI’s headquarters are in Nairobi, Kenya, public and government organizations of the
with a second principal campus in Addis North and South. Some donors support ILRI
Ababa, Ethiopia. with core and programme funds whereas
others finance individual research projects.
In 2003, ILRI scientists were also based in
In-kind support from national partners, such
7 partner institutions in Africa (Burkina
as those in Kenya, Ethiopia and The
Faso, Niger, Nigeria), Asia (China, India,
Philippines, as well as that from
Philippines) and Latin America
international collaborators, is substantial
(Colombia). ILRI employs more than 700
and vital. This mix of generic, specific and
staff from about 40 countries. About 80
in-kind resources is essential for the
staff are recruited through international
partnership research we conduct.
competitions and represent some 30
disciplines. More than 600 staff are
Partnerships
nationally recruited, largely from Kenya
and Ethiopia. ILRI collaborates with several hundred
institutions in developed and developing
Governance countries. These, along with the poor
farmers and consumers they serve, are 7
A Board of Trustees comprising 12 leading
ILRI’s partners in development.
livestock-related research specialists from
countries of the North and South provides
The investors
guidance. ILRI belongs to the Consultative
Group on International Agricultural ILRI gratefully acknowledges and thanks all
Research (CGIAR). This association of 62 the investor countries and organisations that
governments and public- and private- supported it as detailed in Exhibits 1
sector institutions supports a network of through 4.
15 Future Harvest agricultural research
Signed on behalf of the Board of Trustees by:
centres working to reduce poverty, hunger
and environmental degradation in
developing countries. The co-sponsors of
the CGIAR are the World Bank, the United
Dr Carlos Seré
Nations Development Programme, the
Director General
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Statement of the Board Chair
for the year ended 31 December 2003
The year ending 31 December 2003 has Co-hosting AGM 2003 with the
been a very exciting one for ILRI. We put Government of Kenya and the
into place a new Management team to WorldAgroforestery Centre (ICRAF).
drive the Strategic Plan, which was
The ILRI Board of Trustees met on two
approved in 2002. A new Deputy Director
occasions in 2003. We are pleased to note
General – Research and five new Theme
the continued financial stability and the
Directors were recruited. This team, led
sound fiscal management of the Institute.
by the Director General, will drive a new
Revenue for 2003 amounted to $30.3
output oriented agenda, which positions
million against expenditure of $30.2
ILRI squarely at the interface of “livestock
million resulting in a small surplus of the
and poverty alleviation”.
year. The Institute’s net assets at the end of
Some noteworthy highlights of 2003 were: 2003 amounted to 27.1 million; with
liquidity and operational reserve levels
Developing of a new joint programme
above the CGIAR recommend ranges. We
between ILRI and IFPRI on Market
had had some changes to the composition
Opportunities to explore how the poor
of the Board as two members retired in
can access the benefits of emerging
December 2003. We have been fortunate
livestock markets.
to attract two new members who will
Launching of the African led Biosciences begin serving in 2004.
facility for Eastern and Central Africa,
Finally on behalf of the members of the
which will transform the way, that ILRI
Board we wish to thank our investors and
works with partners and shares its
partners. It is only with your support that
8 laboratory facilities in Nairobi. This
we can achieve the impact to improve the
important facility is to be funded by the
lives of the poor – “Better lives through
Canadian International Development
livestock”
Agency (CIDA) amounting to Canadian
$30 million and implemented with the
support of NEPAD starting in 2004.
Preparing a joint programme with CGIAR John E. Vercoe
centres and the Government of Ethiopia, Chair
which will focus on Agricultural
Innovations and Market Access in
Ethiopia. CIDA approved a Canadian $20
million grant for the implementation of
this project. Project implementation starts
in mid 2004.
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Board Statement on Risk Management
On the financial statements for the year ended 31 December 2003
The Board of Trustees has responsibility for commissioned external reviewers, and the external
ensuring an appropriate risk management auditors. The risk assessments will also incorporate
process is in place to identify and manage high the results of collaborative risk assessments with
and significant risks in the achievement of the other CGIAR Centers, System Office components
ILRI’s business objectives, and to ensure and other entities in relation to shared risks arising
alignment with CGIAR principles and guidelines from jointly managed activities. The risk
which have been adopted by all CGIAR management framework seeks to draw upon best
Centers.  These risks include operational, practice promoted in codes and standards
financial and reputational risks that are inherent promulgated in a number of CGIAR member
in the nature, modus operandi and location of countries, and is subject to ongoing review as part
the ILRI’s activities, and are dynamic as the of the ILRI’s continuous improvement effort.  
environment in which ILRI operates changes.
Risk mitigation strategies include the
They represent the potential for loss resulting
implementation of systems of internal control
from inadequate or failed internal processes or
which, by their nature, are designed to manage
systems, human factors, or external events.
rather than eliminate the risk. ILRI endeavors to
They include low impact (and therefore
manage risk by ensuring that the appropriate
irrelevance) of scientific activities, misallocation
infrastructure, controls, systems and people are in
of scientific efforts away from agreed priorities;
place throughout the organization. Key practices
loss of reputation for scientific excellence and
employed in managing risks and opportunities
integrity; business disruption and information
include business environmental scans, clear policies
system failure; liquidity problems; transaction
and accountabilities, transaction approval
processing failures; loss of assets including
frameworks, financial and management reporting
information assets; failures to recruit; retain and
and the monitoring of metrics which are designed to
effectively utilize qualified and experienced 9
highlight positive or negative performance of
staff; failures in staff health and safety systems;
individuals and business processes across a broad
and failures in the execution of legal, fiduciary
range of key performance areas. The design and
and agency responsibilities.
effectiveness of the risk management system and
The Board has adopted a risk management internal controls is subject to ongoing review by the
policy, communicated to all staff, that includes ILRI’s internal audit service, which is independent of
a framework by which the ILRI’s management business units and reports on the results of its audits
identifies, evaluates and prioritizes risks and directly to the Director General and the Board
opportunities across the organization; develops through the Board’s Finance Committee.
risk mitigation strategies which balance benefits
Implementation of the risk management framework
with costs; monitors the implementation of
has begun this year.  The Board expects to be able
these strategies; and periodically reports to the
to report on the implementation of this framework
Board on results.  This process draws upon risk
from 2004.
assessments and analysis prepared by the ILRI’s
business unit staff, internal auditors, ILRI-
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Statement of Management’s Responsibilities 
On the financial statements for the year ended 31 December 2003
The Institute’s management are required view of the state of the financial affairs of
to prepare financial statements for each the institute and of its results of activities.
financial year, which give a true and fair The management further accept
view of the state of affairs of the institute responsibility for the maintenance of
as at the end of the financial year and of accounting records which may be relied
the results of its activities for that year. upon in the preparation of financial
The management is also required to statements, as well as adequate systems of
ensure the institute keeps proper internal financial control.
accounting records which disclose, with
Nothing has come to the attention of the
reasonable accuracy, the financial
management to indicate that the institute
position of the institute.  They are also
will not remain a going concern for at
responsible for safeguarding the assets of
least the next twelve months from the date
the institute. 
of this statement.
The management accept responsibility for
Signed on behalf of Management by:
the annual financial statements, which
have been prepared using appropriate
accounting policies supported by
reasonable and prudent judgements and
estimates, in conformity with International Dr Carlos Seré
Financial Reporting Standards and the Director General
requirements of the CGIAR Financial
Guideline Series No 2 – Accounting
Policies & Reporting Practices Manual
10 (Revised November 2003). The
management are of the opinion that the Getachew Engida, FCA
financial statements give a true and fair Director of Finance,
HR and Administration
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
 
Report of the Auditors
to the Board of Trustees of International Livestock Research Institute
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ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Statement of Financial Position
as at 31 December 2003
Note 2003 2002
US$ ‘000 US$ ‘000
ASSETS
Current assets
Cash and cash equivalents 3 16,713 9,809
Accounts receivable
Donors – net 4 7,683 6,899
Employees 292 298
Others 5 935 795
Inventories – net 6 821 957
Prepaid expenses 231 289
Total Current Assets 26,675 19,047
Non current assets
Property and equipment – net 8 13,628 14,923
Intangible assets – net 7 51 141
Investment in subsidiary 9 1,816 1,816
Total Non-Current assets 15,495 16,880
TOTAL ASSETS 42,170 35,927
LIABILITIES AND NET ASSETS
Current Liabilities
Accounts payable
Donors 10 10,257 4,410
Employees 11 1,018 778
Others 12 1,499 1,501
Accruals 13 1,682 1,430
Total current liabilities 14,456 8,119
12 Non Current Liabilities
Accounts payable – Employees 11 618 818
Total Liabilities 15,074 8,937
Net assets
Unrestricted – Designated 14 16,079 17,443
– Undesignated 14 11,017 9,547
Total Net Assets 27,096 26,990
TOTAL LIABILITIES AND NET ASSETS 42,170 35,927
The financial statements were approved by the Board of Trustees on 5 April, 2004 and were signed on
its behalf by:
Director General CARLOS SERÉ
Director of Finance, GETACHEW ENGIDA
HR and Administration 
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Statement of Activities
for the year ended 31 December 2003
Total Total
Note 2003 2002
US$ ‘000 US$ ‘000
REVENUE AND GAINS 
Grants – Revenue
Unrestricted Grants 12,726       12,419
Restricted Grants 15,949      14,153
Total Grant Revenue 15 28,675 26,572
Other Revenue and grants 16 1,646        1,578
Total revenue and gains 30,321 28,150
EXPENSES AND LOSSES
Program related expenses 17 22,721 22,020
Management and general expenses* 18 8,866 7,957
Other expenses and losses 19 34 39
Indirect costs recovery (1,406) (1,167)
Total expenses and losses 30,215 28,849
NET SURPLUS / (DEFICIT) 106 (699)
BY NATURE OF CLASIFICATION
Personnel costs 20 13,802 13,382
Collaborators and Partnership costs 506 539
Supplies and Services 12,396 11,480
Operational Travel 1,287 1,177
Depreciation & Amortization 2,224 2,271
30,215 28,849 13
*Management and general expenses are stated after deduction of non-third party income from the
canteen, hostel and other income generating activities operated by the Institute.  
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Statement of Changes in Net Assets
for the year ended 31 December 2003
Notes
Designated Undesignated Total
US$ ‘000 US$ ‘000 US$ ‘000
Balance at 1 January 2002 18,835 8,854 27,689
Net changes in investment in Fixed Assets (1,392) 1,392 –
Net Deficit 2002 – (699) (699)
Balance as at 31 December 2002 17,443 9,547 26,990
Net changes in investment in Fixed Assets 14 (1,364) 1,364 –
Net Surplus 2003 – 106 106
Balance as at 31 December 2003 16,079 11,017 27,096
The designated net assets represent that part of net assets that has been set aside by the Board of
Trustees for specific purposes, such as a reserve for the future acquisition and replacement of
property and equipments, while undesignated net assets represent that part of net assets that is not
set aside for any specific purpose.
14
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Statement of Cash Flows
for the year ended 31 December 2003
2003 2002
Note US$ ‘000 US$ ‘000
CASH FLOWS (USED IN)/GENERATED FROM 
OPERATING ACTIVITIES
Change in net assets 106 (699)
Adjustments to reconcile the change in net assets to net
Cash generated from/(used in) operating activities:
Depreciation of property and equipment 2,098 2,157
Amortisation of intangible assets 126 114
Gain on disposal of property and equipment (101) (111)
Decrease/(increase) in assets:
Accounts receivable
Donors (784) 41
Employees 6 (32)
Others (140) 45
Inventories 136 267
Prepaid expenses 58 13
Increase/(decrease) in liabilities:
Accounts payable
Donors 5,847 1,546
Employees 40 (509)
Others (2) 239
Accruals 252 (265) 15
Net cash generated from operating activities 7,642 2,806
CASH FLOWS GENERATED FROM/(USED IN) INVESTING ACTIVITIES
Acquisition of property and equipment (824) (827)
Acquisition of intangible assets (36) (52)
Proceeds of disposal of property and equipment 122 130
Net cash used in investing activities (738) (749)
NET INCREASE IN CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS 6,904 2,057
At beginning of the year 9,809 7,752
At end of the year 3 16,713 9,809
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Notes to the Financial Statements
for the year ended 31 December 2003
1 CREATION AND STATUS OF THE INSTITUTE
The International Livestock Research Institute (ILRI) was created as an international organisation by an
agreement dated 21 September 1994 signed in Berne, Switzerland, by the governments of Switzerland,
Denmark, Sweden, Kenya and Ethiopia and the United Nations Environmental Programme. On 1 January
1995 all the activities, assets, liabilities and fund balances of the International Laboratory for Research on
Animal Diseases (ILRAD) based in Nairobi, Kenya, and the International Livestock Centre for Africa (ILCA)
based in Addis Ababa, Ethiopia, were transferred to ILRI.
ILRI operates under agreements entered into with the governments of the respective host countries (Kenya
and Ethiopia). Under these agreements, ILRI and its assets are not subject to any direct or indirect taxation.
2 SIGNIFICANT ACCOUNTING POLICIES
The accounting policies applied in the preparation of these financial statements are consistent with the
International Financial Reporting Standards for not-for-profit organisations and the Consultative Group on
International Agricultural Research (CGIAR) financial guideline series No 2 - Accounting Policies &
Reporting Practices Manual (Revised November 2003).  These policies are summarised below.
(a) Accounting convention
The financial statements are prepared under the historical cost convention.  
(b) Revenue recognition
i Grants are recognised as revenue upon the fulfilment of donor-imposed conditions.
ii Grants represent support with donor-imposed conditions and could be restricted or
unrestricted. Unrestricted grants are received in support of the agreed research and
development agenda and for general administration.  Restricted grants are received in support
of specified projects or activities mutually agreed upon between the centre and the donors.
iii The value of services provided by scientists who are seconded to the Institute by governments
or other donor agencies is recognised as revenue in kind to the extent that such services are
16 assigned values as donations in the donor agreement.  Other donations in kind, which are
not quantified in donor agreements, are not recognised as revenue.
iv Other revenues and gains are recognised as they are earned.
(c) Currency translation
The Institute’s financial statements are presented in United States Dollars (US$).  Transactions and
balances expressed in currencies other than the US dollar are treated as follows:
i Non US dollar grants and donations received in the year are converted to US dollars at the
rates of exchange prevailing on the dates of receipt.  Non US dollar grants and donations
pledged for the year but not received by the year-end are recognised in the financial
statements at the rates of exchange prevailing at the year-end.
ii Non US dollar denominated expenditures are recorded at the average rates of exchange for
the month in which they are incurred and are accumulated in US dollars.
Assets and liabilities that are denominated in currencies other than the US dollar are restated into US
dollars at the rates of exchange prevailing at the year-end.
Gains and losses arising from changes in exchange rates are charged or credited to the statement of
activities in the year in which they arise.
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Notes to the Financial Statements continued
for the year ended 31 December 2003
(d) Accounts receivable
Accounts receivable from donors, employees and other entities are carried at anticipated realisable
value.  An allowance is made for doubtful receivables based on a review of all outstanding
amounts at the year-end.  Bad debts are written off during the year in which they are identified.
(e) Property and equipment
Property and equipment are stated at acquisition cost less accumulated depreciation and
accumulated impairment losses.  Acquisition cost includes the direct purchase price and incidental
costs such as freight, insurance, installation and handling charges.  Subsequent material
expenditure that extends the useful life or enhances the operating efficiency of an item of property
and equipment is capitalised.  The cost of normal repairs and maintenance of existing property and
equipment is treated as operating expenses.
Items of lasting value with an initial acquisition cost of less than US$ 1000 are treated as operating
expenses in the year of purchase.
Construction work-in-progress is capitalised as work progresses but depreciation starts only when
the work is completed and the facility is put into use.
All immovable assets carried on leasehold land donated by host countries were constructed using
unrestricted funding and have, therefore, been capitalised as assets of the Institute.  ILRI has the
right to negotiate for extension of leases under the host country agreements upon the expiry of the
current leases.  In accordance with the host country agreements, in the event that the host country
agreement is terminated or the host country does not renew a lease upon expiry, all immovable
assets will be disposed of by the CGIAR.
Property and equipment acquired using project-restricted funds are expensed on purchase under
the specific benefiting projects.  Such assets are not reflected as part of the Institute’s property and
equipment but are presented in the financial statements as assets in custody.
Property and equipment previously expensed under a specific project are recognised in Institute’s
books upon the termination of the project if the donor expressly transfers the ownership of the
assets to the Institute.  In accordance with CGIAR guidelines, such assets are recognised at fair
market values or appraised values. 17
Gains and losses on disposal of property and equipment are determined by reference to their
carrying amount and are accounted for in the Statement of Activities.
(f) Depreciation & Amortization
Depreciation is calculated on the straight-line basis at annual rates estimated to write off the cost of each
item of property and equipment over the estimated term of its useful life. The annual rates used are:
Buildings and land improvements 2.5% – 3% (33– 40 years)
Laboratory and scientific equipment 10% – 15% (7 – 10 years)
Computers 20% (5 years)
Office and household furniture and equipment 12.5% – 20% (5 – 8 years)
Farm equipment 10% (10 years)
Motor vehicles 20% – 25% (4 – 5 years)
Purchases Software costs 33.33% (3 years)
A full year’s depreciation is charged on all additions to property and equipment, including transfers
from capital work-in-progress, in the year of acquisition and/or transfer.
Depreciation charge is time-apportioned in the year of disposal of items of property and
equipment.
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Notes to the Financial Statements continued
for the year ended 31 December 2003
(g) Intangible assets
Intangible assets of the Institute comprise acquired computer software.  The cost of
acquisition and installation of computer software is capitalised and amortised over the
estimated useful life of the software, usually three years.
(h) Asset impairment losses
The carrying values of property and equipment, including intangible assets, are reviewed
annually and adjusted for impairment losses where it is considered necessary.
(i) Investment in subsidiary
The investment in Kapiti Plains Estate Limited, a wholly owned subsidiary, is stated at cost.
Consolidated financial statements are not prepared as, in the opinion of the Institute’s
management, consolidated financial statements would be of no real value to the Board of
Trustees in view of the insignificance of the subsidiary’s income and expenses.
(j) Funds in trust
Funds in trust represent funds received from donors on behalf of other collaborating centres
(usually centres operating under the National Agricultural Research Systems) and are, in
accordance with CGIAR guidelines, recognised as liabilities until disbursed.  The Institute
manages these funds on behalf of the donors and has no entitlement to direct use of the
funds for its programs.
(k) Inventories
Inventories are stated at the lower of cost and net realisable value.  Cost is calculated on
the weighted average basis and includes purchase price, freight and other incidental costs.
Goods in transit are stated at actual cost.  Livestock and feedstuff are stated at estimated
cost.  
Provisions are made against inventories considered by management to be obsolete or
excessive in relation to the Institute’s requirements.
18 (l) Staff provisions
Provision is made for unutilised leave entitlements of all staff and a proportion of the
repatriation cost for international staff, based on the percentage of each individual staff
member’s contracts covered up to the date of the statement of financial position.
(m) Staff retirement benefits
The Institute’s contributions to staff retirement benefit schemes are recognised in the
statement of activities as the obligations fall due.
(n) Net assets
Net assets represent the residual interest in the Institute’s assets remaining after liabilities
have been deducted.  All of the Institute’s net assets are unrestricted.
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Notes to the Financial Statements continued
for the year ended 31 December 2003
2003 2002
3 CASH AND CASH EQUIVALENTS Note US$ ‘000 US$ ‘000
Institute’s cash and cash equivalents 7,197 6,264
Restricted donor advances 9,159 3,178
Funds in trust 357 367
Total cash and cash equivalents 16,713 9,809
Comprising:
Short term investments 10,337 7,992
Bank balances 6,355 1,796
Cash in hand 21 21
16,713 9,809
4 ACCOUNTS RECEIVABLE – DONORS
Unrestricted 3,343 1,491
Program restricted 283 515
Project restricted 4,254 6,539
7,880 8,545
Less: allowance for doubtful accounts (197) (1,646)
7,683 6,899
5 ACCOUNTS RECEIVABLE – OTHERS
Due from subsidiary 234 183
Interest receivable 2 3
AIARC for IRS salaries 97 128
Current accounts 60 –
CG Centres 139 66 19
Consultants and Trainees 55 70
Others 348 345
935 795
6 INVENTORIES
Engineering and maintenance parts 522 595
Laboratory and chemical supplies 402 339
Printing supplies 40 129
Office and other supplies 252 273
Goods in transit – 78
Livestock and feedstuff 20 23
1,236 1,437
Less: allowance foår obsolescence (415) (480)
821 957
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Notes to the Financial Statements continued
for the year ended 31 December 2003
7 INTANGIBLE ASSETS – COMPUTER SOFTWARE 2003 2002
Note US$ ‘000 US$ ‘000
COST At 1 January 415 363
Additions 36 52
At 31 December 451 415
Accumulated Amortisation
At 1 January 274 160
Charge for the year 126 114
At 31 December 400 274
Net Book Value
At 31 December 51 141
8        PROPERTY AND EQUIPMENT
Balance at Balance at
Cost 01 /01/03 Additions Adjustments Transfers Disposals 31/12/2003
US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000
Physical facilities, infrastructure &
leasehold improvements 27,188 117 – 18 – 27,323
Furnishings & equipment (exh 5) 25,023 678 2 – (766) 24,937
Construction work in progress 19 27 – (18) – 28
52,230 822 2 – (766) 52,288
Accumulated Depreciation
Physical facilities, infrastructure &
leasehold improvements 15,231 834 – – – 16,065
Furnishings & equipment (exh 5) 22,076 1,262 2 – (745) 22,595
20
Construction work in progress – – – – – –
37,307 2,096 2 – (745) 38,660
Net Book Value
Physical facilities, infrastructure &
leasehold improvements 11,957 717 – 18 – 11,258
Furnishings & equipment (exh 5)     2,947 (584) – – (21) 2,342
Construction work in progress 19 27 – (18) – 28
14,923 (1,274) – – (21) 13,628
Fully depreciated assets
At 31 December 2003, equipment with a cost of US$ 19,721,934 (2002 – US$ 18,338,000) were fully depreciated.
The normal annual depreciation charge would have been US$ 2,044,000 (2002 – US$ 2,166,000).
Assets in custody
At 31 December 2003, property and equipment with a cumulative cost of US$ 540,409 (2002 – US$ 336,670),
which were acquired using project-restricted funds, have been expensed upon purchase in conformity with the
CGIAR Financial Guidelines.  These assets were still in the Institute’s use as at that date.
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Notes to the Financial Statements continued
for the year ended 31 December 2003
9 INVESTMENT IN SUBSIDIARY
This represents the cost of investment in Kapiti Plains Estate Limited, a ranch that was
acquired for the purposes of securing adequate supplies of disease-free livestock to the
Institute.
The subsidiary’s profit /(loss) after taxation for the year ended 31 December 2003 amounted
to US$521,843 (2002: US$ (31,410)), while it’s net assets as at 31 December 2003 amounted
to approximately US$ 2,723,831(2002: US$ 1,519,474). The profit in year 2003 is attributed
to gains of US$ 535,857 arising from initial recognition of livestock valuations at fair valued
less estimated point of sale costs as prescribed by International Accounting Standard 41. The
carrying value of the investment in ILRI’s financial statements has however not been adjusted
to the subsidiary’s net assets value as, in the opinion of management, the realisable value of
the investment approximates the value reflected in the statement of financial position.
Consolidated financial statements are not prepared as, in the opinion of the Institute’s
management, consolidated financial statements would be of no real value to the Board of
Trustees in view of the insignificance of the subsidiary’s income and expenses.
2003 2002
US$’000 US$’000
10 ACCOUNTS PAYABLE – DONORS
Unrestricted 1,098 1,032
Project restricted 9,159 3,378
10,257 4,410
11 ACCOUNTS PAYABLE – EMPLOYEES
Staff personal accounts 386 316
Provision for repatriation costs 885 983
Provision for accrued leave 365 297 21
1,636 1,596
Less: amount payable within one year (1,018) (778)
Amount payable after one year 618 818
The entire amount payable after one year represents provision for repatriation costs for
internationally recruited staff.
12 ACCOUNTS PAYABLE – OTHERS
Due to suppliers 446 575
Outposted offices 222 380
Sundry payables 474 179
unds in trust 357 367
1,499 1,501
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Notes to the Financial Statements continued
for the year ended 31 December 2003
13 ACCRUALS
Project expenses and commitments 805 768
General supplies and services 823 637
Outposted offices 54 25
1,682 1,430
14 NET ASSETS Designated Undesignated Total
US$ ‘000 US$ ‘000 US$ ‘000
Balance at 1 January 2003 17,443 9,547 26,990
Depreciation charge for the year (2,098) 2,098 –
Amortisation charge for the year (126) 126 –
Capital expenditure during the year 824 (824) –
Intangible assets during the year 36 (36) –
(1,364) 1,364 –
Change in net assets during the year – 106 106
Balance at 31 December 2003 16,079 11,017 27,096
15 GRANT REVENUE (exhibits 1, 2 and 3)
Advance Donor Total Donor Advance
donations receivables receipts receivables Adjustment donations Revenue Revenue 
1/1/03 1/1/03 2003 31/12/03 2003 31/12/03 for 2003 for 2002
US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000
Un-
restricted 1,032 (1,491) 10,662 3,342 279 (1,098) 12,726 12,419
22
Program  200 (515) 4,011 283 105 (1,245) 2,839      2,457
restricted 
Project 3,178 (6,539) 17,951 4,254 2,180 (7,914) 13,110 11,696
restricted
4,410 (8,545) 32,624 7,879 2,564 (10,257) 28,675 26,572
During the year, several associate professional scientists were seconded to the Institute by various institutions
and governments. The direct costs, such as salaries and other allowances, were borne by the seconding
institutions or governments while the Institute provided supplementary support. These contributions in kind
have been recognised in the statement of activities as restricted contributions at an estimated value of US$
1,247,303 (2002 – US$ 809,424).
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Notes to the Financial Statements continued
for the year ended 31 December 2003
2003 2002
US$’000 US$’000
16 OTHER REVENUE AND SUPPORT
Interest income 96 146
Rent income 422 462
Catering income 209 158
Gain on disposal of equipment 101 111
Service income 559 552
Foreign exchange gains – net 259 149
1,646 1,578
17 PROGRAM RELATED EXPENSES
Personnel costs (note 20) 10,017 9,846
Collaborators/Partnership costs 506 539
Supplies and services 9,930 9,431
Operational Travel 1,091 936
Depreciation & Amortization 1,177 1,268
22,721 22,020
18 MANAGEMENT AND GENERAL EXPENSES
Personnel costs (note 20) 3,785 3,536
Collaborators/Partnership costs – –
Supplies and services 3,838 3,177
Operational Travel 196 241
Depreciation & Amortization 1,047 1,003 23
8,866 7,957
19 OTHER EXPENSES AND LOSSES
Bank charges 34 39
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
Notes to the Financial Statements continued
for the year ended 31 December 2003
20 PERSONNEL COSTS 2003 2002
Management and general operations US$’000 US$’000
Salaries and allowances 3,012 2,840
Pension contributions 355 365
Medical and life insurance 291 240
Relocation and leave expenses 118 71
Other personnel costs 9 20
3,785 3,536
Program related activities
Salaries and allowances 7,656 7,706
Pension contributions 945 938
Medical and life insurance 612 562
Relocation and leave expenses 722 615
Other personnel costs 82 25
10,017 9,846
Total personnel costs 13,802 13,382
The average number of staff during the year was 726 (2002 – 703).
21 RETIREMENT BENEFITS ARRANGEMENTS
The Institute operates defined contribution retirement benefit schemes for its international
and national staff.  An independent Board of Trustees administers the schemes and the
investments are managed offshore by independent investment managers.
22 COMPARATIVES
24 Where necessary, the comparative figures have been adjusted to conform with changes in
presentation in the current year. In particular, the comparatives figures for account
receivables and account payables – employees have been adjusted to conform to changes in
presentation in the current year.
ILRI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2003
25
Schedule of Unrestricted Grant Revenue for the year ended 31 December 2003  •  currency – US dollars
Donor Advance Donor Total Donor   Adjustment Advance Revenue for Revenue for
Donations Receivable Receipts Receivable Donations
1/1/03 1/1/03 2003 31/12/03 2003 31/12/03 2003 2002 
Australia – – 196,800 – – – 196,800 211,680
Austria – – – – – – – –
Belgium – – 182,306 – – – 182,306 153,032
Brazil – (18,000) – – 18,000 – – –
Canada – – 2,475,718 60,151 – (935,711) 1,600,158 701,923
China – – – 50,000 – – 50,000 80,000
Denmark – – 603,911 – – – 603,911 662,988
Finland – – 415,798 – – – 415,798 331,000
Germany – – 297,675 – – – 297,675 238,086
Ireland 99,700 – 605,120 – – – 704,820 654,964
India – – – 37,500 – – 37,500 37,856
Italy – (395,076) 395,076 395,076 – – 395,076 395,076
Japan – – 198,043 – – – 198,043 333,778
Korea – – 50,000 – – – 50,000 30,000
Netherlands – – 458,419 – – (161,909) 296,510 237,665
Norway – – 1,247,624 – – – 1,247,624 1,200,000
Sweden 431,864 – 515,700 – – – 947,564 775,539
Switzerland – – 952,381 – – – 952,381 764,616
USAID – (737,500) 737,500 2,800,000 – – 2,800,000 2,950,000
World Bank 500,000 (340,981) 1,330,000 – 260,981 – 1,750,000 2,660,981
1,031,564 (1,491,557) 10,662,071 3,342,727 278,981 (1,097,620) 12,726,166 12,419,184
Exhibit I
26
Exhibit II
Schedule of Programme Restricted Grant Revenue for the year ended 31 December 2003  •  currency – US dollars
Donor Program Donations in  Receivables Total  Receivable Adjustments Donations in Revenue Revenue
advance as as at Receipts as at 2003 advance as for 2003 for 2002 
at 1/1/03 1/1/03 2003 31/12/03 at 31/12/03
CANADA Systemwide Livestock Program – – 648,080 – – (648,081) – –
FRANCE Market Opportunites – (86,724) 454,685 57,038 – – 424,999 305,461 
Biotechnology – (86,724) 766,511 57,038 – – 736,824 677,411 
Targeting Innovation – – 311,825 – – – 311,825 –
Sub-total, France – (173,448) 1,533,022 114,075 – – 1,473,649 982,872
JAPAN Systemwide Livestock Program – – – – – – – 50,000 
Biotechnology – – 115,000 – – – 115,000 160,000 
Sub-total, Japan – – 115,000 – – 115,000 210,000
KENYA Sustainable Production Systems – (75,000) 40,328 – 34,672 – – – 
Biotechnology – (177,000) 106,398 – 70,602 – – – 
Sub-total, Kenya – (252,000) 146,726 – 105,274 – – –
SOUTH AFRICA Targeting Opportunities – (25,000) 25,000 25,000 – – 25,000 25,000 
Enabling Innovation – – – – – – – –
Market Opportunities – (25,000) 25,000 25,000 – – 25,000 25,000 
Sub-total, RSA – (50,000) 50,000 50,000 – – 50,000 50,000
SPAIN People, Livestock & the Environment – (40,000) 40,000 – – – – –
SWITZERLAND Systemwide Livestock Program – – 216,419 118,972 – (147,071) 188,320 264,706
UNITED KINGDOM Biotechnology (East Coast Fever) £150K – – 365,239 – 365,239 – 167,180 –
People, Livestock & the Environment (Gene Bank) £200K – – 321,264 – – 321,264 146,649 –
Gender & Diversity policy £2K – – 3,109 – – – 3,109 1,466 
Market Opportunities £120K – – 193,003 – – – 193,003 575,832 
Targeting Innovation £80K – – 129,483 – – – 129,483 58,660 
Sub-total, UK – – 1,012,099 – – – 1,012,099 949,787 
WORLD BANK Systemwide Livestock Program – 200,000 – 250,000 – – (450,000) – 
TOTAL 200,000 (515,448) 4,011,346 283,047 105,274 (1,245,152) 2,839,067 2,457,365 
27
Schedule of Project Restricted Grant Revenue for the year ended 31 December 2003  •  currency – US dollars
Donor/Project Name Start Date End Date Grant Donor Donations Total Adjustments Donations Donor Expenditure/ Expenditure/
amount receivable in advance receipts 2003 in advance receivable Revenue for Revenue for
US $ 01/01/03 01/01/03 2003 31/12/03 31/12/03 2003 2002
AUSTRALIAN CENTRE FOR INTERNATIONAL AGRICULTURAL RESEARCH (ACIAR)
Sustainable Endoparasite Control for Small Ruminants in SE Asia Jul–98 Dec–03 575,909 (70,886) – 131,467 70,886 (131,467) – – –
Sustainable Endoparasite Control for Small Ruminants in SE Asia Jul–98 Dec–03 273,193 – 161,172 – (59,143) – 102,029 112,021
Managing the rumen ecosystem to improve utilization of thornless accacias Jan–99 Dec–01 539,333 – 30,135 – – (27,519) – 2,616 84,878
South to South Workshop Jan–01 Dec–01 16,480 – 160 – – – 160 4,340
Trade Liberalisation w/shop May–02 Sep–02 17,857 – 3,369 – – (1,458) – 1,911 12,470
Development of a knowledge systems for selection of forage for 
farming systems in the tropics Jul–02 Jul–05 56,851 – 23,785 13,716 – (18,587) – 18,914 –
Review of ACIAR Projects in Eastern Indonesia Jun–03 Jul–03 15,233 – – 6,091 – (5,409) – 682 –
Sub-total, ACIAR – (70,886) 218,621 151,274 70,886 (243,583) – 126,312 213,709
ACADEMY OF EDUCATIONAL DEVELOPMENT (AED)
Start capacity elaboration workshop Jun–02 Dec–02 23,782 – 4,701 – – – – 4,701 11,946 –
Sub-total, AED – 4,701 – – – – 4,701 11,946 –
AFRICAN DEVELOPMENT BANK (AFDB)
Crop-livestock systems work in Ethiopian highlands – (23,855) – – 23,855 – – – – 
Increasing the contribution of livestock to sustainable farming systems in West Africa – (58,724) – – 58,724 – – – – 
Sub-total, AfDB – (82,579) – – 82,579 – – – – 
AGIP
Integration of small ruminants into smallholder farming systems of oil-
producing areas of SE Nigeria Jan–01 Dec–03 325,097 (115,902) – – – – 132,262 16,360 290,536
Sub-total, AGIP – (115,902) – – – – 132,262 16,360 290,536
ASIAN DEVELOPMENT BANK (ASDB)
Increasing Productivity of crop livestock in Asia–Phase II Jan–02 Dec–04 1,000,000 (276,825) – 534,038 124,829 – 41,143 423,185 319,696
LAO Livestock Sector Review May–02 Jun–02 26,500 (2,100) – 14,000 – (8,900) – 3,000 14,600
AsDB collaborative project Jan–03 Dec–03 – – – 7,287 – – 1,611 8,898 – 
Disease control – Mekong – – – – – 6,747 6,747 – 
Sub-total, AsDB (278,925) – 555,325 124,829 (8,900) 49,501 441,830 334,296 
AUSTRIA
Conservation & utilization of Livestock Genetic Resources to benefit Poor farmers Jan–03 Dec–03 210,662 – – 210,662 (207,655) – 3,007 – 
Sub-total, Austria – – 210,662 – (207,655) – 3,007 – 
BELGIUM
Control of Vector borne diseases in livestock through development of 
improved vaccines and diagnostic tools yearly 111,296 (130,354) – 130,354 – – – – 150,438
Dr Jan Naessens Secondment Sep–01 Dec–04 450,000 (97,593) – 299,956 – (65,856) – 136,507 177,434
Nematode Diversity – – – – – 830 830 – –
Better Policy and Management Options for Pastoral lands: Assessing the 
Tradeoffs between Poverty Alleviation and Wildlife Conservation Oct–02 Dec–04 1,292,997 – – 1,292,997 – (1,028,790) – 264,207 –
Sub-total, BELGIUM – (227,947) – 1,723,307 – (1,094,646) 830 401,544 327,872
Exhibit III
28
Exhibit III
Schedule of Project Restricted Grant Revenue for the year ended 31 December 2003  •  currency – US dollars
Donor/Project Name Start Date End Date Grant Donor Donations Total Adjustments Donations Donor Expenditure/ Expenditure/
amount receivable in advance receipts 2003 in advance receivable Revenue for Revenue for
US $ 01/01/03 01/01/03 2003 31/12/03 31/12/03 2003 2002
BHUTAN
Bhutanese Sheep Genotyping 5,985 – – (4,104) – 1,881 – –
Sub-total, Bhutan – 5,985 – – (4,104) – 1,881 – –
CAB INTERNATIONAL
CABI Workshop May–03 May–03 3,000 – – 9,624 – (7,304) – 2,320 – 
Sub,total, CABI – – – 9,624 – (7,304) – 2,320 – 
COLLECTIVE ACTION AND PROPERTY RIGHTS (CAPRi)
Integrated Resource Management Jan–00 Dec–01 125,000 (50,946) – – 50,946 – – – 25,000
Enhancing the role of community actions in disease control and 
Natural Resource Management Oct–00 Sep–03 125,000 – 7,026 – – – 30,980 38,006 26,387
Sub-total, CAPRi – (50,946) 7,026 – 50,946 – 30,980 38,006 51,387
CARE
Economic Analysis of data set SPO Jan–02 Feb–02 8,000 – 4,922 – – (162) – 4,760 3,078
Sub-total, CARE – – 4,922 – – (162) – 4,760 3,078
COMMON FUND FOR COMMODITIES (CFC)
Markets and Regional Trade in Livestock in West Africa Jun–98 Dec–02 367,460 (47,762) – – – – 126,892 79,130 74,235
Enhancing Beef Productivity, Quality, Safety and Trade in Central Africa Jan–02 Dec–06 3,500,000 – – 299,966 – (8,794) – 291,172 –
Essential Action to meet quality requirement of Hides, Skins, 
semi processed leather for Africa Apr–02 Jun–02 27,671 – 4,035 – – – – 4,035 23,616
Sub-total, CFC – (47,762) 4,035 299,966 – (8,794) 126,892 374,337 97,851
CONSULTATIVE GROUP ON INTERNATIONAL AGRICULTURAL RESEARCH (CGIAR)
IFAR Capacity building fellowship Jul–03 Dec–04 10,000 – – 10,000 – (10,000) – – –
Property rights ,risks and livestock development – (41,473) – – 41,473 – – – – 
ISAC Workshop – 295 – – – – 295 3,630 –
Sub-total, CGIAR – (41,473) 295 10,000 41,473 (10,000) – 295 3,630
CORNEL UNIVERSITY FUND
Collaborative research – 7,781 – – (7,781) – – 2,219 –
Sub-total, CHF – – 7,781 – – (7,781) – – 2,219
INTERNATIONAL CENTRE FOR TROPICAL AGRICULTURE (CIAT)
Assessment of the impacts of stakeholder participation in the diffusion of a 
vertisol management technology in highland Ethiopis Jan–99 Dec–01 36,000 – – – – – – – – 
Sub-total, CIAT – – – – – – – – –
CANADA (CIDA)
J W Smith engagement to poliy branch of CIDA’s as Lead Agriculture Advisor Jan–03 Dec–05 369,375 – – 119,493 – – 4,322 123,815 – 
Sub-total, CIDA – – – 119,493 – – 4,322 123,815 – 
29
Schedule of Project Restricted Grant Revenue for the year ended 31 December 2003  •  currency – US dollars
Donor/Project Name Start Date End Date Grant Donor Donations Total Adjustments Donations Donor Expenditure/ Expenditure/
amount receivable in advance receipts 2003 in advance receivable Revenue for Revenue for
US $ 01/01/03 01/01/03 2003 31/12/03 31/12/03 2003 2002
CENTRO INTERNATIONAL DE LA PAPA (CIP)
Virtual system livestock programme yearly – – – – – 12,249 12,249 7,500 –
Sub-total, CIP – – – – – 12,249 12,249 7,500 –
COMART FOUNDATION (CMF)
Ghibe valley community-managed sustainable credit options animal health impact Jan–03 Dec–03 67,878 – – 21,764 – – 15,833 37,596 – 
Sub-total, CMF – – 21,764 – – 15,833 37,596 – 
COLORADO STATE UNIVERSITY (CSU)
NREL consultancy Mar–00 Dec–01 73,000 – 6,372 – – (6,048) – 324 278
CRSP funds for Integrated modelling and assessment of Balancing 
Food Security, Conservation and Ecosystem Integrity Jan–01 Sep–01 72,000 (35,561) – 60,000 – – 33,864 58,303 65,464
Sub-total, CSU – (35,561) 6,372 60,000 – (6,048) 33,864 58,627 65,742
CENTRE TECHNIQUE DE COOPERATION AGRICOL ET RURALE (CTA)
Sustainable crop livestock production for improved livelihoods and natural 
resource management in WA (Co Seminiar) Jul–01 Dec–01 38,095 – 32,208 3,445 – (34,045) – 1,608 – 
–
Sub-total, CTA – 32,208 3,445 – (34,045) – 1,608 – –
DENMARK (DANIDA)
Examining Efficiency Production under intensification of SHD in Uganda Jan–01 Dec–04 478,500 – 29,725 181,173 – (156,474) – 54,424 143,872
Integrated Crop Livestock production in West Africa Jan–01 Dec–04 378,313 – 321,612 – – (125,443) – 196,169 56,701
Poultry Workshop Oct–03 Oct–03 – – – – 743 743 –
Sub-total, DANIDA – – 351,337 181,173 – (281,917) 743 251,336 200,573
DESERT MARGIN PROGRAMME/ETF (DMP)
Desertification project in West Africa Feb–02 Dec–05 185,000 – 50,000 – – (47,870) – 2,130 – 
Sub-total, DMP – – 50,000 – – (47,870) – 2,130 – 
ELISA
Elisa kits yearly – (1,463) 1,463 – – – 37,097
Sub-total, ELISA – (1,463) – 1,463 – – – – 37,097
ETHIOPIA (ETH)
FITCA – Ethiopia training May–02 Jun–02 30,943 – 10,625 – – (9,998) – 627 20,302
Graduate fellows – Tesfaye Alemu – – 22,218 – – (11,423) – 10,795 2,242
Evaluation of Meat production potential of Ethiopian Goat Breeds Sep–03 Aug–04 10,186 – – 10,186 – (6,926) – 3,260 
Sub-total, ETH – – 32,843 10,186 – (28,347) – 14,682 22,544
Exhibit III
30
Exhibit III
Schedule of Project Restricted Grant Revenue for the year ended 31 December 2003  •  currency – US dollars
Donor/Project Name Start Date End Date Grant Donor Donations Total Adjustments Donations Donor Expenditure/ Expenditure/
amount receivable in advance receipts 2003 in advance receivable Revenue for Revenue for
US $ 01/01/03 01/01/03 2003 31/12/03 31/12/03 2003 2002
EUROPEAN UNION (EU)
Epidemiology and Disease Control Apr–00 Apr–04 482,404 (220,733) – 237,041 – – 97,305 113,613 127,125
AARNET – Regional programme to Support Agricultural Research in East Africa – (125,324) – 541,395 125,324 (477,047) – 64,348 – 
ICPTV – (24,317) – 56,021 – – 373 32,077 12,836
Charaterisation and conservation of Forage genetic resources – ACP yearly – (576,761) – 576,761 – – 389,031 389,031 598,842
Characterisation, conservation and use of animal genetic resources in Asia yearly – (1,256,844) – 1,256,844 – – 503,600 503,600 1,219,668
Development and disease resistant livestock – ACP yearly – – – – – – 390,290 390,290 – 
Development of disease resistant livestock in Asia yearly – (229,724) – 229,724 – – 503,600 503,600 101,310
Ecoregional livestock research in LAC (1997/98) – (152,900) – – – – 152,900 – – 
CORAF Livestock network – (3,512) – – 3,512 – – – – 
Sub-total, EU – (2,590,115) – 2,897,786 128,836 (477,047) 2,037099 1,996,559 2,059,781 
UNITED KINGDOM (DFID)
Assessment of diversity of the Genetic Resources in Goat & Sheep in SSA Apr–98 Mar–01 159,731 – 11,599 – – (11,599) – – 1,859
Genetic Enhancement of feed quality and quantity of Sorghum and Millet Feb–99 Dec–02 288,000 – 38,716 – – – – 38,716 73,216
R & D Support to SHD Sector in Kenya Jun–97 Jul–03 2,750,718 (34,023) – 103,877 – – 186,649 256,503 323,593
Development of seasonal nutritional & resource management 
strategies for SD systems Apr–00 Mar–03 64,021 – 32,846 – – (21,677) – 11,169 7,369
Market Mechanisms and public health risks in developing peri-urban 
markets – Ghana TZ project Mar–99 Mar–02 426,506 – 6,871 – – – – 6,871 48,973
CPP – Maize and Fodder Apr–01 Mar–04 118,993 – 8,346 53,497 – – 7,037 68,880 61,454
Talking Pictures Oct–99 35,268 (16,261) – 16,261 – – – – 1,058
Feed strategies – – 25,572 684 – (1,078) – 25,178 577
Manure Management – Collection storage abd comositing strategies to 
enhance organic fertilizer quality Jan–99 Dec–00 263,003 – 10,388 2,226 – (12,513) – 101 2,445
Mapping Poverty and Livestock Jan–01 May–01 98,673 – 13,110 – – (10,097) – 3,013 5,410
F&N Workshops Jan–01 42,918 – 6,685 – – (6,685) – – 34,525
Development of FFS methododlogy for Small Holder Dairy Apr–01 Mar–04 428,768 – 1,480 227,637 – (37,248) – 191,869 140,515
Cowndria in tick cell lines – Heartwater Apr–01 Dec–01 32,189 – 116 – – – 3,152 3,268 – 
F&N Workshops Jan–01 35,765 – – – – – – – – 
ECF Vaccine Development Jul–01 Apr–05 4,849,273 (437,717) – 2,239,250 – – 145,677 1,947,210 1,923,849
Diagnostic of endoparasitic diseases – (25,621) – 90,832 – – 12,728 77,939 23,020
Sleeping sickness – Uganda Apr–00 Dec–02 13,433 – 7,959 1,432 – – 51 9,442 16,237
Farmers perceptions – – 18,350 – – – 2,573 20,923 36,021
Epidemiological and Economic Evaluation of Cross Border Disease 
Control in Southern Africa (FMD) Sep–01 Apr–02 70,813 – 4,041 – – (584) – 3,457 58,438
Animal Health Research for Poverty Alleviation Apr–01 Mar–03 118,080 – – – – – 7,038 7,038 111,227
Pastrol studies – (14,977) – 14,977 – – 9,421 9,421 13,226
Integrated resource management in crop livestock systems of 
smallholder farmers in sub-Saharan Africa Jan–01 Dec–03 629,284 (1,096) – 40,000 – – 20,781 59,685 16,096
31
Schedule of Project Restricted Grant Revenue for the year ended 31 December 2003  •  currency – US dollars
Donor/Project Name Start Date End Date Grant Donor Donations Total Adjustments Donations Donor Expenditure/ Expenditure/
amount receivable in advance receipts 2003 in advance receivable Revenue for Revenue for
US $ 01/01/03 01/01/03 2003 31/12/03 31/12/03 2003 2002
UNITED KINGDOM (DFID) continued
Mapping sleeping sickness – Uganda – (9,142) – 5,946 9,142 – 7,843 13,789 9,142
ECF Immunization – Tanzania Mar–02 Apr–03 113,433 (36,257) – 32,144 – – 17,132 13,019 36,257
Design of vaccination programme 15,326 – 8,249 – – (5,680) – 2,569 7,076
Demand and Supply-side changes in the livestock sector Jan–02 Dec–02 14,412 – 10,309 2,779 – (10,532) – 2,556 3,979
Vector Genomics Jan–02 Dec–02 14,412 – – 19,636 – – 1,484 21,120 –
LPP Priority Country poverty mapping Sep–02 Mar–03 90,000 – – 55,143 – (26,724) – 28,419 –
Enhancing Livelihood of poor Livestock Keepes through Increasing use of Fooder Oct–02 Sep–05 2,122,347 – 146,723 705,619 – (491,492) – 360,850 8,148
DFID –LPP Urban Livestock meeting Mar–03 Mar–03 – – – 3,771 – (0) – 3,771 –
Support for Theme 2 workshop Jan–03 Mar–03 – – – 21,289 – – 2,171 23,460 –
Evaluation of costs and benefits of foot and mouth diseases in Southern Africa Jan–03 Feb–03 25,379 – – 26,040 – (4,322) – 21,718 –
Improving food security through community based management of 
typanotolerant cattle in Ghibe valley Aug–03 Aug–04 14,324 – – 7,774 – (5,941) – 1,833 –
Graduate fellow – Collaborative Aug–03 Aug–04 – – – 20,668 – (20,668) – – –
Development of a Dairy Toolbox Nov–03 Dec–04 116,151 – – – – – – – –
Influences of the foliage multipurpose forage trees on rumen micro-
organisms and rumen fermentation (53,264) – – – – 53,264 – – 
Sub-total, DFID (628,358) 351,360 3,691,482 9,142 (666,840) 477,001 3,233,787 2,963,710 
FARM AFRICA 
Assessment of the genetic diversity in Ethiopian Goat populations Feb–03 Mar–03 12,427 – – 5,971 – (5,971) – – – 
Sub-total, FAA – – – 5,971 – (5,971) – – – 
FOOD AND AGRICULTURAL ORGANISATION (FAO)
Breed Surveys 40,000 (14,782) – – 14,782 – – – – 
Contribution of Smallholder farmers Apr–01 Jun–01 5,000 – – – – – – – – 
FAO GIS Databases 20,000 – – – – – – 13,943
Farm Power and Implements for Sustainable Livelihoods – Workshop Oct–01 Feb–02 40,000 (4,728) – 1,272 4,728 (1,272) – – 19,048
LEAD Project – – – – – – – – –
Food Safety Aug–01 Oct–02 20,000 – 3,482 4,100 – – – 7,582 12,518
Barriers to access Markets Apr–02 Dec–02 30,000 (10,323) – 10,677 10,323 – – 10,677 19,323
Livestock Mapping – Kenya May–02 Jul–03 99,500 – 18,972 33,000 – – 37,510 89,482 14,028
ESAE Collaboration Jan–02 Dec–02 20,000 – 2,618 15,000 – – – 17,618 5,082
PAAT Meeting – 1,683 – – – 6,228 7,911 3,075 –
FAO MZB Biodiversity Jun–02 Dec–02 – (6,876) – 20,730 – (11,702) – 2,152 6,876
Post Harvest Milk and Dairy products lossess Mar–03 Apr–03 10,000 – – 10,000 – (8,582) – 1,418 – 
Pathways out of poverty Jun–03 Dec–03 50,000 – – 15,000 – – 33,767 48,767 – 
Study of effects and influence of International and National dairy sector 
development and livelihood opportunies Apr–03 Mar–04 57,694 – – 17,000 – (6,545) – 10,455 – 
Development of East African and Andean modules for the PPLP Initiative Oct–03 Apr–03 33,900 – – 10,000 – (1,465) – 8,535 – 
Sub-total, FAO – (36,709) 26,755 136,779 29,833 (29,566) 77,505 204,597 93,893 
Exhibit III
32
Exhibit III
Schedule of Project Restricted Grant Revenue for the year ended 31 December 2003  •  currency – US dollars
Donor/Project Name Start Date End Date Grant Donor Donations Total Adjustments Donations Donor Expenditure/ Expenditure/
amount receivable in advance receipts 2003 in advance receivable Revenue for Revenue for
US $ 01/01/03 01/01/03 2003 31/12/03 31/12/03 2003 2002
FOUNDATION FOR ADVANCE STUDIES ON INTERNATIONAL DEVELPOMENT (FASID)
Research on poverty,Environment and Agricultural Technologies (REPEAT) Mar–03 Mar–03 61,682 – – 50,000 – (4,604) – 45,396 – 
Sub-total, FASID – – – 50,000 – (4,604) – 45,396 – 
FINLAND
Associate Expert GIS Aug–00 Jul–03 225,800 – 21,555 – – – – 21,555 81,553
Sub-total, Finland – – 21,555 – – – – 21,555 81,553
FRANCE
Congo Pain yearly – (38,625) – 29,218 – – 27,086 17,679 35,180
Research on Paludism & other associated transmissible diseases in 
the developing countries Jul–01 Jun–03 56,420 – 4,545 33,369 – (17,725) – 20,189 13,960
Sub-total, France – (38,625) 4,545 62,587 – (17,725) 27,086 37,868 49,140
GATSBY FUNDS – (2,556) – – – – 2,556 – 2,556
Sub-total, Gatsby – (2,556) – – – – 2,556 – 2,556
GLOBAL RESEARCH DEVELOPMENT
Setting up a feeding assay for Rhipicephalus sanguineus Nov–02 Apr–03 36,580 – 29,264 – – (29,264) – – –
Sub-total, GRD – 29,264 – – (29,264) – – – –
GERMANY (GTZ)
Property Rights ans sustainable improvement of livestock production systems – (34,061) – – 34,061 – – – – 
Development of strategies – (8,145) – – – – 8,145 – 8,145
Development and application of genetic markers to bovine type genes Jan–98 Dec–01 250,000 – 9,080 – – (9,080) – – 509
Property Rights ans sustainable improvement of livestock production systems – – 11,375 – (11,375) – – – 4,825
Post Doc – Animal Genetics PostDoc– Program May–01 May–04 170,430 – 14,976 58,830 – (10,624) – 63,182 61,462
ILRI – BMZ project on trypanocide resistance in West Africa Mar–02 Feb–05 1,128,000 – 69,052 439,129 – (99,603) – 408,578 288,721
Post Doc – Integration of multipurpose trees in mixed crop–livestock 
watershed systems for feed production and soil conservation Jan–03 Jul–05 217,217 – – 166,285 – (88,660) – 77,625 – 
Post Doc Enhancing Beef Productivity, Quality, Safety and Trade 
in Central America Jun–03 May–05 305,262 – – 196,736 – (124,473) – 72,263 – 
Transregional Analysis Jan–01 Dec–01 183,000 – 65,559 – – (15,665) – 49,894 153,665
Support of CMC Project Jan–03 Dec–03 28,841 – – 17,285 – – 12,998 30,283 –
Field studies on development and impact of drug resistance of animal 
trypanosomes in market oriented production systems of West Africa – (54,289) – – 54,289 – – – – 
Characterisation and conservation of forage gemplasm – (506,953) – – 506,953 – – – – 
Sub-total, GTZ – (603,448) 170,042 878,265 583,928 (348,105) 21,143 701,825 517,327 
HEIFER INTERNATIONAL 
Support for School Milk Jun–03 Dec–03 4,000 – – 4,000 – (929) – 3,071 – 
Sub-total, HEI – – – 4,000 – (929) – 3,071 – 
33
Schedule of Project Restricted Grant Revenue for the year ended 31 December 2003  •  currency – US dollars
Donor/Project Name Start Date End Date Grant Donor Donations Total Adjustments Donations Donor Expenditure/ Expenditure/
amount receivable in advance receipts 2003 in advance receivable Revenue for Revenue for
US $ 01/01/03 01/01/03 2003 31/12/03 31/12/03 2003 2002
INTERNATIONAL ATOMIC ENERGY AGENCY (IAEA)
Environmental impact assessement of control of tsetse fly usin SIT in the 
South Rift valley of Ethiopia Mar–01 Dec–02 82,016 (10,639) – 16,300 – (681) – 4,980 62,200 
IAEA Student training Jun–02 Dec–03 – 31,429 – – (14,355) – 17,074 11,071 –
Sub-total, IAEA – (10,639) 31,429 16,300 – (15,036) – 22,054 73,271
INSTITUTE FOR CELL & MOLECULAR BIOLOLGY (ICMB)
Malleria Work – (22,481) – – 22,481 – – – 6,958
Sub-total, ICMB – (22,481) – – 22,481 – – – 6,958
WOLRD AGROFORESTRY CENTRE (ICRAF)
Gender and Diversity Jan–01 Dec–04 35,000 – 27,625 – – (25,183) – 2,442 2,500
Sub-total, ICRAF – – 27,625 – – (25,183) – 2,442 2,500
INTERNATIONAL CROP RESEARCH INSTITUTE FOR THE SEMI–ARID TROPICS (ICRISAT)
World ICRISAT Mozambique Project – (6,521) – 11,311 – (0) – 4,790 14,213
ICRISAT Workshop – 227 – – (227) – – 4,739 –
Crop Diversity_Mol Breed – – – 3,163 – – 2,229 5,392 –
Desert Margins programme with GEF Focal areas on Biological diversity 
with relevance to climate change and reduction of land degradation 
in the desert margins area Feb–02 Dec–05 185,000 – – 85,000 – (33,322) – 51,678 – 
Disease Resistance Jan–03 Dec–03 – – – – – – 5,044 5,044 – 
Improved livelihoods in the sahel through development & implementation 
of household level of bioeconomic decision support systems Jan–03 Dec–03 – – – 17,107 – (17,107) – – – 
Sub-total, ICRISAT – (6,521) 227 116,581 – (50,656) 7,273 66,904 18,952 
INTERNATIONAL DEVELOPMENT RESEARCH CENTRE (IDRC)
Epidemiology and Disease Control – Sleeping Sickness Uganda Apr–00 Mar–03 98,934 – 24,312 (3,835) – – – 20,477 26,039
Programme to Improve Crop Livestock Productivity through efficient 
nutrient management in mixed farming systems of semi arid West Africa Jun–98 Mar–02 360,565 (78,490) – – 78,490 – – – 281,305
Enhanced human wellbeing through livestock and natural resource 
management (East African Highlands) Feb–98 Mar–02 301,730 (33,274) – – 33,274 – – – 77,910
CORAF Network – (11,500) – – 11,500 – – – 11,500
Improving benefits of Urban and Peri Urban Livestock Production through 
management of Associated Human ans Environmental risks in Nigeria Jan–03 Jan–06 449,600 (1,476) – 193,340 – (187,348) – 4,516 –
Workshop on Integrated water and land management Research Nov–02 Nov–03 9,625 – – – – – – – 10,102
Crop–Livestock integration for sustainable natural resources management in 
sub–humid and highlands zones of west and central Africa Jan–03 Jan–06 318,060 – – 129,360 – (29,843) – 99,517 – 
Characterising and Assessing the risks and benefits of Urban and Peri Urban 
(UPA) livestock in Kampala city, Uganda Mar–03 Mar–04 12,763 – – 11,492 – (4,455) – 7,037 – 
Livestock on soil and vegetation in West Africa – – – – – – – – – 
CORAF – (20,714) – – 20,714 – – – – 
Sub-total, IDRC (145,454) 24,312 330,357 143,978 (221,646) – 131,547 406,856 
INTERNATIONAL FUND FOR AGRICULTURAL DEVELOPMENT (IFAD)
Exhibit III
34
Exhibit III
Schedule of Project Restricted Grant Revenue for the year ended 31 December 2003  •  currency – US dollars
Donor/Project Name Start Date End Date Grant Donor Donations Total Adjustments Donations Donor Expenditure/ Expenditure/
amount receivable in advance receipts 2003 in advance receivable Revenue for Revenue for
US $ 01/01/03 01/01/03 2003 31/12/03 31/12/03 2003 2002
Development and Testing of an integrated approach to the control of gastro
Intestinal Parasites in Small ruminnants in South and South East Asia Jun–99 Jun–03 12,000 – 2,136 – – – 3,406 5,542 9,864
Development and Testing of an integrated approach to the control of gastro 
Intestinal Parasites in Small ruminnants in South and South East Asia Jun–99 Jun–03 875,000 (43,368) – 130,000 – – 39,811 126,443 286,825
Impact of Immunization with an improved sub unit vaccine against East 
Coast fever on the small holder dairy sector in the central province of Kenya Jan–99 Dec–01 600,000 – – – – – – – 4,232
Programme to Improve Crop Livestock Productivity through efficient nutrient 
management in mixed farming systems of semi arid West Africa Jun–98 May–01 600,000 – – – – – – – 61,278
An Integrated Approach to Assessment of Trypanosomasis Control Technologies 
and Impacts, Agricultural Production, Human Welfare and Natural 
Resources in Tsetse – Infected Areas of Africa Oct–98 Jun–02 919,000 – – – – – – – 148,068
An Integrated Approach to the assessement of trypanosomasis control 
technologies and their impact on agricultural production, human welfare 
and natural resources in tsetse affected areas of Africa Apr–01 Sep–01 44,000 (29,015) – 39,015 – (10,000) – – 10,015
Programme for small ruminant health improved livelihood and marke
opportunities for poor farmers in near East and North Africa region (NENA) Jan–03 Jan–08 1,100,000 – – 220,000 – (194,900) – 25,100 – 
Addressing Key Constraints to the Sustainable delivery & Adoption of 
immnization against each coast fever for poor livestcok keepers in East Africa Jan–02 Dec–02 94,400 – 80,173 – – (1,994) – 78,179 14,227
Tsetse Repellent Evaluation Oct–02 Nov–05 1,258,000 – 435,089 – – (25,230) – 409,859 203,229
Decision support for Trypanosomasis control in Uganda Dec–02 Dec–05 97,031 – – 43,000 – (2,271) – 40,729 – 
Sustainable Endoparasite Control for Small Ruminants in SE Asia Sep–03 Aug–04 98,000 – – – – – 6,771 6,771 – 
Sub-total, IFAD – (72,383) 517,398 432,015 – (234,395) 49,988 692,623 737,738 
INTERNATIONAL FOOD POLICY RESEARCH INSTITUTE (IFPRI)
Interaction of policy and scale Apr–02 Oct–02 31,565 – 15,012 – – – 2,360 17,372 12,068
ILRI–IFPRI Post Doc – East Africa Agricultural Research Impact Assessment May–02 Dec–03 67,670 (22,438) – 65,278 – – 16,886 59,726 22,438
Ethiopian dairy experience case study May–02 Jun–02 7,806 – 6,600 – – – – 6,600 1,206
Poverty Mapping Workshop May–02 Dec–02 36,890 – 2,555 – – (108) – 2,447 34,335
IFPRI PostDoc : Policies for Sustainable Land Management in East 
African Highlands Sep–02 Aug–03 25,000 – – 11,000 – – 8,727 19,727 –
Uganda Dairy Analysis Nov–02 Dec–02 21,169 (2,650) – 21,169 – (9,163) – 9,356 2,650
Marketing Group Jul–03 Dec–03 20,400 – – 20,400 – (12,886) – 7,514 –
Sub-total, IFPRI – (25,088) 24,167 117,847 – (22,157) 27,973 122,742 72,697
INTERNATIONAL INSTITUTE OF TROPICAL AGRICULTURE (IITA)
IITA Project A (Biotechnology theme) – (19,921) – 41,845 – (11,405) – 10,519 19,921
EARRNET Workshop – – 5,213 – (0) – 5,213 – –
SACD – Livelihoods project – – – – – 2,884 2,884 – –
Sub-total, IITA – (19,921) – 47,058 – (11,405) 2,884 18,616 19,921
IMPERIAL COLLEGE LONDON
35
Schedule of Project Restricted Grant Revenue for the year ended 31 December 2003  •  currency – US dollars
Donor/Project Name Start Date End Date Grant Donor Donations Total Adjustments Donations Donor Expenditure/ Expenditure/
amount receivable in advance receipts 2003 in advance receivable Revenue for Revenue for
US $ 01/01/03 01/01/03 2003 31/12/03 31/12/03 2003 2002
Teaching Material Writer – – 14,234 – – – 14,234 – –
Sub-total, IMC – – – 14,234 – – – 14,234 – 
IARC NARS TRAINING GROUP (INTG)
INTG Workshop Apr–02 Apr–02 19,006 – 1,493 – – – – 1,493 19,623
Sub-total, INTG – – 1,493 – – – – 1,493 19,623
INTERNATIONAL PLANT GENETIC RESOURCES INSTITUTE (IPGRI)
Forage and AnGR Jan–00 Dec–00 29,000 – – – – – – – 9,729
Joint appointment of Dr J Hanson Jan–02 Dec–04 312,654 – 3,552 22,959 – (7,551) – 18,960 26,644
Interegional networking for PGR “ Exchanging experiences and view on the 
implementation of new International agreements on Plant Genetics Jan–03 Dec–03 32,500 – – 30,000 – (6,014) – 23,986 –
Sub-total, IPGRI – – 3,552 52,959 – (13,565) – 42,946 36,373
IRELAND
Irish APO Jan–02 Dec–03 181,700 – – 249,339 – (173,584) – 75,755 –
Sub-total, Ireland – – – 249,339 – (173,584) – 75,755 – 
ITALY
Sustainability of smallholder diary systems in Ethiopia yearly – (75,338) – 75,338 – – 66,748 66,748 75,338
Italian Associate Expert Nov–99 Oct–01 177,632 (44,135) – – 44,135 – – – – 
Sustainability of smallholder diary systems in Ethiopia yearly – (129,515) – 49,930 79,585 – – – 49,930
Nutrition project (172,779) – – 172,779 – – – – 
Sub-total, Italy – (421,767) – 125,268 296,499 – 66,748 66,748 125,268 
INTERNATIONAL WATER MANAGEMENT INSTITUTE (IWMI)
Community based Irrigation Management in Ethiopia:Strategies to enhance 
Human health, livestock Feb–03 Jan–05 185,700 – – 100,000 – (48,804) – 51,196 –
Sub-total, IWMI – – 100,000 – (48,804) – 51,196 – –
JAPAN
Trypansoma Evansi Infection –Dr. Honda’s Research yearly 45,000 – – 45,000 – (0) 45,000 90,000 80,000
Development of the guidelines for producing a Rural assessment and 
monitoring tool yearly 25,000 – – 25,000 – (19,578) – 5,422 –
Sub-total, Japan – – – 70,000 – (19,578) 45,000 95,422 80,000
Exhibit III
36
Exhibit III
Schedule of Project Restricted Grant Revenue for the year ended 31 December 2003  •  currency – US dollars
Donor/Project Name Start Date End Date Grant Donor Donations Total Adjustments Donations Donor Expenditure/ Expenditure/
amount receivable in advance receipts 2003 in advance receivable Revenue for Revenue for
US $ 01/01/03 01/01/03 2003 31/12/03 31/12/03 2003 2002
KENYA
ARF–Kari/WB project (39,425) – – 39,425 – 26,282 26,282 19,060 –
ARF–Kari/WB project (9,347) – – 9,347 – 736 736 9,347 –
EU/KARI backstopping and services funds – – 38,361 28,417 – (6,342) – 60,436 – 
EU/KARI Backstopping and Services funds Jan–00 Dec–01 – – 4,846 27,938 – (17,952) – 14,832 13,957
EU/KARI Backstopping and Services funds – – – – – – – – 34,967
KARI /ILRI Workplan for PHD training support Jul–02 Dec–03 33,654 – 21,187 – – (15,569) – 5,618 3,630
Research Fellow – Harun Maina Jul–02 Dec–03 15,324 – 6,366 8,486 – (8,052) – 6,800 429
KARI /ILRI Workplan for PHD training support Jul–02 Dec–03 – – 10,191 33,459 – (30,095) – 13,555 15,348
Research Fellow – Nyamori – – – 5,332 – (3,761) – 1,571 –
Univ. of Nairobi – ARF funds Sep–01 Dec–02 8,978 – 9,184 3,964 – (5,582) – 7,566 1,314
KARI/ILRI Biotechnology Support Project May–03 Dec–03 4,257 – – 4,317 – – 745 5,062 –
KETRI Field project – – – – – 22,086 22,086 – –
Kenya Diary Development program Nov–02 Dec–06 500,000 – – 39,774 – – 16,541 56,316 – 
Sub-total, Kenya – (48,772) 90,135 151,686 48,772 (87,353) 66,391 220,860 98,052 
KOREA
Visiting Scientists Jan–02 Dec–04 50,000 – 81,054 50,000 – (100,000) – 31,054 27,735
Sub-total,Korea – – 81,054 50,000 – (100,000) – 31,054 27,735
LERVERHULME
Isolation of Genes Encoding Secretory Pathway Proteins of Tick Salaivary Glands May–00 Apr–03 137,156 (12,729) – – 12,729 – – – 45,344
Sub-total, Leverhulme – (12,729) – – 12,729 – – – 45,344
LUXEMBURG
Dairy Recording Jan–96 Dec–01 – – – – – – – – 33,646
Sub-total, Luxemburg – – – – – – – – 33,646
MAKERERE UNIVERSITY
Visiting scientist May–03 Dec–04 32,150 32,150 – (10,010) – 22,140 – 
Sub-total, MAK – – – 32,150 – (10,010) – 22,140 – 
MONTANA STATE UNIVERSITY
Land Use Change arounf protected areas in LCLUC sites: Synethesis of
consequences for biodiversity & Monitoring strategies Jan–03 Dec–03 7,000 – – 7,000 – (684) – 6,316 – 
Sub-total, MON – – – 7,000 – (684) – 6,316 – 
MPALA RESEARCH CENTRE
Visiting Scientist Jan–03 Dec–03 9,000 – – 9,000 – (446) – 8,554 – 
Sub-total, MPA – – – 9,000 – (446) – 8,554 – 
MICHAGAN STATE UNIVERSITY (MSU)
Climate and Land Use Workshop Sep–01 Oct–01 2,800 – 2,392 – – – 25,836 28,228 358
Sub-total, MSU – – 2,392 – – – 25,836 28,228 358
37
Schedule of Project Restricted Grant Revenue for the year ended 31 December 2003  •  currency – US dollars
Donor/Project Name Start Date End Date Grant Donor Donations Total Adjustments Donations Donor Expenditure/ Expenditure/
amount receivable in advance receipts 2003 in advance receivable Revenue for Revenue for
US $ 01/01/03 01/01/03 2003 31/12/03 31/12/03 2003 2002
UNIVERSITY OF NAGOYA
Trial of the efficacy of Ascofuranone in the treatment of trypanosomosis in goats Oct–02 Dec–03 34,000 – 9,935 13,289 – (5,029) – 18,195 10,736
Sub-total, NAG – – 9,935 13,289 – (5,029) – 18,195 10,736
NETHERLANDS
Systems Prototyping and Impact Assessment for sustainable alternatives in 
mixed farming systems in high potential areas of East Africa Jan–00 Dec–03 370,850 (39,070) – – – – 126,047 86,977 66,121
Herd Dynamics of Smallholder Dairy in Kenya Highlands Apr–99 Mar–02 35,541 (11,612) – 5,119 6,493 – – – 3,687
Policies for sustainable Land Management in the East African Highlands 
– Phase II (ILRI–IFPRI) Oct–00 Sep–03 42,196 – 23,113 – – (23,113) – – 5,024
MAP trait loci red Masai – – 645 1,406 – – – 2,051 4,836 
Policies for sustainable Land Management in the East African Highlands 
– Phase II (ILRI–IFPRI) Oct–00 Sep–03 51,756 – 2,561 (5,024) – – 14,065 11,602 33,497
Dutch APO: Recruitment costs Dec–02 Dec–06 – (4,395) – 4,395 – – – – 4,395
Dutch APO: Spatial Modelling– Jeannette van de Steeg Apr–03 Apr–06 234,116 – – 68,157 – (9,433) – 58,724 –
Dutch APO: Ecology– Sandra van Dijk Apr–03 Apr–06 231,686 – – 67,546 – (23,679) – 43,867 –
Dutch APO: Crop Livestock Systems– Esther van Hoeve Apr–03 Apr–06 219,821 – – 72,086 – (3,227) – 68,859 –
Dutch APO: Epidemiology– Stella Clara Massawe Mar–03 Mar–06 204,001 – – 76,627 – (33,179) – 43,448 –
Dutch APO: Social Economic and policy research– Jan–03 Dec–06 133,009 – – 58,462 – (56,483) – 1,979 –
Ecoregional Project Jan–03 Dec–03 – – – 100,000 – (85,368) – 14,632 –
Resource management for improving and sustaining crop livestock 
production on highlands versitols of Ethiopia – (58,181) – – 58,181 – – – – 
Highveld ecoregional project – (2,000) – – 2,000 – – – – 
Sub-total, Netherlands – (115,258) 26,319 448,774 66,674 (234,482) 140,112 332,138 117,560 
NORWAY
Policies for sustainable Land Management in Mixed Crop Livestock Systems 
in the Highlands of East Africa Sep–98 Aug–01 468,471 (70,426) – – 70,426 – – – 11,100
Chicken Finances Jan–01 Dec–01 – – 2,340 6,634 – (7,917) – 1,057 8,108
SSA Challenge program Jan–04 Dec–04 277,250 – – 277,250 – (277,250) – – 
Sub-total, Norway – (70,426) 2,340 283,884 70,426 (285,167) – 1,057 19,208
OROMIYA AGRICULTURE DEVELOPMENT BUREAU (OADB)
Charecterization of Indigenous Ruminant Livestock Population in Oromia 
Regional State of Thiopia Aug–00 Dec–01 77,558 (4,700) – 11,813 4,700 (7,177) – 4,636 11,528
Feed Resource Course Yearly – – – – – – – – 5,538
Sub-total, OADB (4,700) – 11,813 4,700 (7,177) – 4,636 17,066 –
Exhibit III
38
Exhibit III
Schedule of Project Restricted Grant Revenue for the year ended 31 December 2003  •  currency – US dollars
Donor/Project Name Start Date End Date Grant Donor Donations Total Adjustments Donations Donor Expenditure/ Expenditure/
amount receivable in advance receipts 2003 in advance receivable Revenue for Revenue for
US $ 01/01/03 01/01/03 2003 31/12/03 31/12/03 2003 2002
AFRICAN UNION/INTER–AFRICAN BUREAU OF ANIMAL RESOURCES (AU/IBAR)
Promoting Sustainable Delivery of Trypanosomasis Control Technologies 
in EA under the FITCA project Jan–01 Dec–02 64,276 (41,399) – – 41,399 – 35,073 35,073 31,510
Environment Monitoring and Management Componenet Jan–01 Dec–03 673,624 (223,230) – 116,407 – – 347,442 240,619 179,544
Training Workshops on GIS databases Mar–01 Dec–01 40,352 – 20,674 13,996 – (17,080) – 17,590 297
CBPP– PACE: Contagious Bovine PleuroPneumonia Oct–01 Oct–04 89,734 – 11,715 – – – 60,297 72,012 20,303
Sub-total, AU/IBAR – (264,629) 32,389 130,403 41,399 (17,080) 442,812 365,294 231,654
ORGANIZATION OF PETROLEUM EXPORTING COUNTRIES (OPEC)
Sustainability of smallholder diary systems on the tropics through increased 
feed supply Jan–01 May–06 350,000 (27,191) – – 69,758 (25,930) – 16,637 27,151
Sub-total, OPEC – (27,191) – – 69,758 (25,930) – 16,637 27,151
ROCKEFELLER
Intellectual property management unit Mar–00 Apr–04 706,750 – 213,091 182,193 – (197,546) – 197,738 197,193
A Spatial Database on Poverty for East Africa Jun–00 May–02 160,000 – 11,704 35,000 – (8,926) – 37,778 91,437
Interntional Conference on sustainable crop livestock production systems 
in sub saharan Africa Jun–01 Dec–01 20,000 – – – – – – – 17,813
Web Based databases (16,449) – 142,000 – (109,415) – 16,136 16,449 –
Biometrics Training Course – – – 72,500 – (26,785) – 45,715 –
Plant Biodiversity – – – – – 12,283 12,283 – –
Bioscience Initiative Oct–03 Sep–04 45,000 – – 45,000 – (45,000) – – –
Sub-total, Rockefeller – (16,449) 224,795 476,693 – (387,672) 12,283 309,650 322,892
SASAKAWA GLOBAL 2000
Evaluation of quality protein maize (QPM) plants as feed for ruminant livestock May–01 Dec–02 27,000 – – 3,973 – (3,818) – 155 10,000
Sub-total, Sasakawa – – – 3,973 – (3,818) – 155 10,000
SPAIN
Support of CFC Project Jan–01 Dec–03 150,000 – 86,317 – – – 43,414 129,731 63,683 
Viral diagnostic Assays Jan–04 Dec–04 150,000 – 150,000 – (150,000) – – – 
Sub-total, SPAIN – – 86,317 150,000 – (150,000) 43,414 129,731 63,683 
SUIPA
Dairy Activities SUIPA/CIP Oct–01 Dec–02 25,400 – – 25,400 – (14,244) – 11,156 – 
Characterising and Assessing the risks and benefits of Urban and Peri 
Urban (UPA) livestock in Kampala city, Uganda Mar–03 Mar–04 20,000 – – 20,000 – (1,136) – 18,864 – 
Sub-total, SUIPA – – – 45,400 – (15,380) – 30,020 – 
SWEDEN
Anthelmintic properties of ethnovetrinanry preparations used by small holder 
farmers to treat internal parasites of their livestock Aug–00 Dec–02 80,000 (3,761) – 20,361 – – 8,557 25,157 28,602
Animal Genetic resources training course – (184,180) – – 184,180 – – – – 
Sub-total, Sweden – (187,941) – 20,361 184,180 – 8,557 25,158 28,602 
39
Schedule of Project Restricted Grant Revenue for the year ended 31 December 2003  •  currency – US dollars
Donor/Project Name Start Date End Date Grant Donor Donations Total Adjustments Donations Donor Expenditure/ Expenditure/
amount receivable in advance receipts 2003 in advance receivable Revenue for Revenue for
US $ 01/01/03 01/01/03 2003 31/12/03 31/12/03 2003 2002
SWITZERLAND
Policies for sustainable Land Management in Mixed Crop Livestock Systems in 
the Highlands of East Africa Jan–98 Jul–02 783,060 (35,818) – – 35,818 – – – – 
Associate Experts – SHD Sep–98 Mar–02 290,228 – 19,324 – – – – 19,324 15,781
Associate Experts –West Africa Jan–00 Dec–01 183,086 – – – – – – – 65,506
FMD Impact Research Aug–98 Jan–99 50,000 (10,938) – – 10,938 – – – – 
New Sustainable concepts for efficient smallholder dairy nutrition Jan–00 Dec–01 20,000 – 1,183 – – (1,183) – – 8,817
Developing Optimised Cattle Breeding Schemes, with a special focus on
trypanotolerance, based on the demands and opportunities of 
poor livestock keepers Nov–03 Oct–05 30,000 – – – – – 4,260 4,260 –
Sub-total, Switzerland – (46,756) 20,507 – 46,756 (1,183) 4,260 23,584 90,104
SYNGENTA FOUNDATION
Bioscience facility of East Africa Oct–03 Sep–04 10,000 – – 9,980 – (9,980) – – –
Sub-total, Syngenta – – – 9,980 – (9,980) – – – 
TEXAS A & M UNIVERSITY (TAMU)
Smallholder Diary impact – TAMU project Jan–00 Dec–07 yearly (424) – 125,785 – (37,912) – 87,449 222,976
Activities associated with the execution of livestock early warning system  Dec–03 Dec–04 33,500 – – 33,500 – (33,500) – – 
Sub-total, TAMU – (424) – 159,285 – (71,412) – 87,449 222,976
GLOBAL ENVIRONMENT FACILITY (GEF)
Land Use Change Analysis as an approach for investigating Biodiversity 
Loss and Land Degradation Dec–00 Dec–03 771,000 – 50,092 266,782 – (202,573) – 114,301 195,678
In–Situ conservation of endemic ruminat livestock Jun–02 May–03 470,000 – 1,029 300,762 – (3,800) – 297,991 168,194
Development & Application of decision support tools to conserve & 
sustainable use of Genetic diversity in Indegeeneous livestock & wild relatives Oct–03 Mar–05 158,000 – – 47,775 – (8,870) – 38,905 –
Sub-total, GEF – – 51,121 615,319 – (215,243) – 451,197 363,872
WELLCOME TRUST (UK UNIVERSITIES)
Mapping Genes for resistance to gastro intestinal nematodes Sep–98 Sep–04 376,019 (79,088) – 169,119 – – 21,865 111,896 226,238
Approaches to functional genomics of host tolerance and host pathogens 
interractions in vector borne parasitic diseases of cattle Sep–02 Apr–07 1,560,000 (37,139) – 208,330 – – 51,789 222,980 37,139
Sub-total, Wellcome Trust – (116,227) – 377,449 – – 73,654 334,876 263,377
UNIVERSITY OF PRINCETON (UOP)
Collaborative Research with Princeton University Dec–00 Dec–00 3,000 – 151 – – – – 151 512
Sub-total, UOP – – 151 – – – – 151 512
UNIVERSITY OF MARYLAND (MAR)
Genetic diversity of Human and cattle populations from E Africa Jun–03 Dec–04 20,000 – – 5,000 – (4,495) – 505 – 
Sub-total, MAR – – – 5,000 – (4,495) – 505 – 
Exhibit III
40
Exhibit III
Schedule of Project Restricted Grant Revenue for the year ended 31 December 2003  •  currency – US dollars
Donor/Project Name Start Date End Date Grant Donor Donations Total Adjustments Donations Donor Expenditure/ Expenditure/
amount receivable in advance receipts 2003 in advance receivable Revenue for Revenue for
US $ 01/01/03 01/01/03 2003 31/12/03 31/12/03 2003 2002
UNIVERSITY OF FLORIDA
Measuring and Assessing Soil Carbon sequestration by Agricultural Systems 
in Developing Countries Jul–02 Sep–07 135,000 – – 15,000 – (5,061) – 9,939 – 
Sub-total, UFL – – – 15,000 – (5,061) – 9,939 – 
UNIVERSITY OF GLASGOW (UGL)
Collaborative Research Jan–02 Dec–03 19,544 – 11,629 – – (11,629) – – 7,915
Sub-total, UGL – – 11,629 – – (11,629) – – 7,915
UNITED NATIONS CONVECTION TO COMBAT DESERTIFICATION
Workshop on Integrated land and water management Research and capacity 
building priorities for Ethiopia Dec–02 Mar–03 20,000 – – 20,000 – – – 20,000 – 
Workshop to reduce poverty and promote sustainable economic growth 
through improved land, water and livestock management: Towards a 
collaborative partnership for reseach, capacity building and investments 
in Ethiopia Jan–02 Dec–02 23,000 – – – – – – – 23,000
Sub-total, UNNCD – – – 20,000 – – – 20,000 23,000
UNIVERSITY OF LIVERPOOL (UOL)
Positional Cloning for murine trypanotolerance 53,911 – – – – – – – 15,086
Sub-total, UOL – – – – – – – 15,086
US NATIONAL SCIENCE FOUNDATION
Scale Biocomplexity Oct–01 Sep–04 36,000 – – – – – 24,691 24,691 1,849
Sub-total, USNSF – – – – – – 24,691 24,691 1,849
UNITED STATE AGENCY FOR INTERNATIONAL DEVELOPMENT (USAID)
Pastoral study Mar–02 Sep–03 106,318 – 15,203 4,500 – (7,988) – 11,715 84,797
Improving livelihoods of smallholder livestock producers through peri-
urban dairy production in West Africa Jul–02 Aug–04 500,000 – 476,781 75,127 – (437,029) – 114,879 23,219
Animal disease (the Activity) year 150,000 – 150,000 – (143,156) – 6,844 
Livestock Crisis Mitigation year 100,000 – 828 – – 32,229 33,057 101,765
Collaboration with the university of massachusetts – (10,541) – – 10,541 – – – – 
Strengthening teaching and research on Sheep & Goats – (16,313) – – 16,313 – – – 
Collaborative Linkages – AH Services Jun–01 Dec–03 48,000 – – – – – – – 48,000
Microbial Genomics Research with ARS – IDRL Oct–00 Sep–01 50,000 – – – – – – – 39,861
Development of diagnostic tests with ARS–ADRU Oct–00 Sep–01 10,000 – – – – – – – 10,000
Farming systems Mar–01 Dec–03 45,000 – 5,000 5,800 – (5,436) – 5,364 – 
Partnership to improve rural livelihood in production through strengthened 
teaching and research on sheep and goat Nov–01 Nov–03 84,454 – 31,304 – – (3,332) – 27,972 696
Sub-total, USAID – (26,854) 529,116 235,427 26,854 (596,941) 32,229 199,831 308,338 
41
Schedule of Project Restricted Grant Revenue for the year ended 31 December 2003  •  currency – US dollars
Donor/Project Name Start Date End Date Grant Donor Donations Total Adjustments Donations Donor Expenditure/ Expenditure/
amount receivable in advance receipts 2003 in advance receivable Revenue for Revenue for
US $ 01/01/03 01/01/03 2003 31/12/03 31/12/03 2003 2002
US ENVIRONMENTAL PROCTECTION AGENCY 
Managing Greenhouse gas emissions from ruminant livestock systems 
in the developing world Jul–02 Jul–04 105,000 – 27,928 – – (5,567) – 22,361 2,072
Sub-total, USE – – 27,928 – – (5,567) – 22,361 2,072
UTAH STATE UNIVERSITY
Small ruminants – Global livestock collaborative research support program yearly – (22,389) – 296,939 22,389 (70,624) – 226,315 245,235
Sub-total, UTAH – (22,389) – 296,939 22,389 (70,624) – 226,315 245,235
UNIVERSITY OF WARWICK 
Tanzania – ECF Field studies Dec–02 Dec–03 10,992 – 1,427 – – (1,427) – – 8,279
Sub-total, WAR – – 1,427 – – (1,427) – – 8,279
WORLDBANK
ESARC W/shop Apr–02 Jun–02 55,000 – 14,749 10,000 – – – 24,749 40,251
Agriculture Science and Technology Consultation East and Southern Africa Apr–03 Dec–03 85,000 – – 135,000 – (15,606) – 119,394 – 
Rehabilitating CGIAR Global Public Goods Assets (Genebank) Mar–03 Dec–06 1,191,500 – – 1,191,500 – (1,159,515) – 31,985 – 
Compliance of SPS Rules Apr–03 Sep–03 42,000 – – 42,000 – (100) – 41,900 – 
CGIAR –AGM 03 Sep–03 Oct–03 425,000 – – 233,225 – – 130,260 363,485 – 
Information and communication Technology / Global Public Goods (ICT/GPG Nov–03 Dec–03 5,000 – – 5,000 – (3,878) – 1,122 – 
Sub-total, WBA – – 14,749 1,616,725 – (1,179,099) 130,260 582,635 40,251 
WORLD HEALTH ORGANIZATION (WHO)
Efficient discovery, archiving and dissemination of new genetic transcripts 
of Trypansosoma brucci – – – – – – – – 2,212
Sub-total, WHO – – – – – – – – 2,212
WOTRO (WOT)
WOTRO PHD students Apr–00 Dec–01 – – – – – – – – – 
Breeding Objectives and Breeding strategies for samll ruminants in the tropics Jan–00 Dec–01 – – 4,911 7,642 – (3,763) – 8,790 6,000
Sub-total, WOT – – 4,911 7,642 – (3,763) – 8,790 6,000
WORLD WILDLIFE FUND (WWF)
WWF Workshop 2002 – – 1,191 – – – – 1,191 2,185
Sub-total, WWF – – 1,191 – – – – 1,191 2,185
(6,538,255) 3,178,256 17,949,707 2,180,047 (7,913,871) 4,254,231 13,110,117 11,695,047 
Exhibit III
Schedule of European Union Funding 
for the year ended 31 December 2003  •  currency – US dollars
Region/Project Details Grant Grant Fund Expenditure/ Total Funds 
period pledge Receivable revenue receipts Receivable
1/1/2003 for 2003 in 2003 31/12/2003
ASIA
Livestock, Genetic and Genomic Jan – Dec 2003 503,600 914,249 503,600 914,249 503,600
Livestock Feed and Nutrition Jan – Dec 2003 390,290 572,320 390,290 572,320 390,290
Total for Asia Region 893,890 1,486,569 893,890 1,486,569 893,890
AFRICA, CARRIBEAN & PACIFIIC (ACP)
Livestock Feed and Nutrition Jan – Dec 2003 389,031 254,341 389,031 254,341 389,031
Livestock, Genetic and Genomic Jan – Dec 2003 503,600 322,420 503,600 322,420 503,600
Total for Africa, Carribean 
and Pacific region 892,631 576,761 892,631 576,761 892,631
Total European Union Fundings 1,919,820 1,474,427 1,919,820 1,330,917 2,063,330
Exchange rate used is 1 Euro = $1.2590
42
Exhibit III
Schedule of Furnishings and Equipment 
for the year ended 31 December 2003  •  currency – US dollars (thousands)
Balance at Balance at 
31/01/2003 Additions Adjustments Transfers Disposals 31/12/2003
COST
Laboratory and scientific equipment 11,737 83 – – (226) 11,594
Office and housing furniture and equipment 1,744 128 2 – (233) 1,744
Computers 4,298 334 – – (163) 4,298
Motor vehicles 3,235 120 – – (106) 3,235
Farm equipment 3,857 13 – – (38) 3,857
Auxiliary units 152 – – – – 152
25,011 678 2 – (766) 24,937
ACCUMULATED DEPRECIATION
Laboratory and scientific equipment 10,301 453 – – (243) 10,512
Office and housing furniture and equipment 1,563 80 2 – (91) 1,554
Computers 3,480 500 _ – (161) 3,819
Motor vehicles 3,044 134 – – (213) 2,965
Farm equipment 3,553 94 – – (37) 3,610
Auxiliary units 135 – – – – 135
22,076 1,262 2 – (745) 22,595
NET BOOK VALUE
Laboratory and scientific equipment 1,436 (371) – – 17 1,082
Office and housing furniture and equipment 181 48 – – (142) 87
Computers 818 (166) – – (2) 650
Motor vehicles 191 (14) – – (107) 284 43
Farm equipment 304 (81) – – (1) 222
Auxiliary units 17 – – – – 17
2,947 (584) – – (21) 2,342 Exhibit V
Schedule of Direct and Indirect Cost Rates 
for the year ended 31 December 2003  •  currency – US dollars (thousands)
DIRECT AND INDIRECT COSTS 2003 2002
Direct Indirect Direct Indirect
costs costs Total costs costs Total
US$’000 US$’000 US$’000 US$’000 US$’000 US$’000
Research activities 20,452 – 20,452 20,021 – 20,021
Research support activities 1,094 – 1,094 731 – 731
Institute management – 2,787 2,787 – 3,060 3,060
Operations/common sustainable services – 2,012 2,012 – 1,188 1,188
Depreciation 1,175 1,049 2,224 1,268 1,003 2,271
22,721 5,848 28,569 22,020 5,251 27,271
DIRECT AND INDIRECT COST RATES 2003 2002
Direct/Total expenditure 80% 81%
Indirect/Total expenditure 20% 19%
Indirect/Direct expenditure 26% 24%
The expenditures are net of centre income that is mainly generated by operations and common sustainable service units.
44
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