About the World Agroforestry Centre The World Agroforestry Centre is an autonomous, non-profit research organization working towards a rural transformation in the developing world,resulting in massive increase in the use of trees in agricultural landscapes by smallholder rural households, for improved food security, nutrition, income, health, shelter, energy and environmental sustainability. The Centre generates science-based knowledge about the diverse role that trees play in agricultural landscapes, and uses its research to advance policies and practices that benefit the poor and the environment. We are one of the 15 centres of the Consultative Group on International Agricultural Research (CGIAR). Headquartered in Nairobi,Kenya, we operate five regional offices located in Mali, Indonesia, India, Kenya and Malawi, and have researchers in eighteen other countries around the developing world. We receive our funding from over 50 different governments, private foundations, international organizations and regional development banks. Our current top ten donors are the United States of America, the European Union, International Fund for Agricultural Development (IFAD), Ireland, the World Bank, the United Kingdom, Canada, the Netherlands, Sweden, and Norway, 0 World Agroforestry Centre, Nairobi, Kenya, 2008 Publisher: World Agroforestry Centre Design and Layout: Reagan Sirengo World Agroforestry Centre I ~ A L I S I O I I I N Gl l v l l 1ND L A N D S C A l t S World Agroforestry Centre United Nations Avenue, Gigiri P. 0. BOX 30677-0010 0 Nairobi, Kenya. Email: icraf@cgiar.org Website: www.worldagroforestry.org CONTENTS 1 Page Board of Trustees ......i .. ........................................................................................................ 1 Board Chair's Statement .:. ...: .. ............................................................................................ 2 . . Board Statement on 'Risk-Management. .............................................................................. 4 Management Report .':. ...................................................... :.. ............................................... 5 Report of The independent Auditors ................................................................................... 6 . ,.I: . Statement of Financial P,b sition .......................................................................................... 7 \ Statement of Activities ....: . .................................................................................................. 8 t Statement of Change in Net Assets ..................................................................................... 9 ... -. . . Statement of Cash .Flows ....: .. ............................................................................................. 10 Notes to the Financial Statements ...................................................................................... 11 Exhibit 1 : Schedule of Unrestricted Grant Revenue ............................................................ 19 Exhibit 1 a: Schedule of Restricted Grant Revenue .............................................................. 20 Exhibit 1 b: Analysis of Sources and Applictions of Restricted Project Grants. ...................... 30 Exhibit 2: Property'.andE quipment Detailed Schedule. ....................................................... 55 Exhibit 3: Statement of indirect Expenses ........................................................................... 56 Exhibit 4: CGlAR - Gender & Diversity Program ................................................................ 57 Board of Trustees M s . Lynn Haight Canada Dr. Eugene Terry Sierra Leone (Left in April 2007) Dr. Romano Kiome Kenya Dr. Kiyoshi Tanaka Japan Prof. Ragnhild Lund Norway Dr. Sara Scherr USA Dr. Linxiu Zhang China Dr. Dina Nath Tewari India Dr. Seyfu Ketema Ethiopia (Left in April 2007) Dr. Barbara Wells USA Dr. Juan Mayr Columbia Prof. Eric Tollens Belgium Dr. Cristian Samper USA Prof. Samir Barua India (Joinedi n April 2007) Dr. Paco Sereme Burkina Faso (joined in November 2007) Or. Dennis Carrity USA Sheila Keino Acting Board Secretary Nairobi April 2008 Audited Financial Statements 2007 The Board of Trustees is responsible for ensuring that the World Agroforestry Centre has a clear strategy for achieving its mission, and the appropriate management structure and control systems are in place for.effective program delivery and risk management. In 2007, the Centre had a successful year in its financial performance, scientific focus and in advancing its new strategy towards near completion. Financial performance The Centre registered total revenue of $33.14 million compared to $31.47 million in the preceding year, representing an increase of 1.7 million (5%). Operating results rose by 420% from a deficit of $0.853 million in 2006 to a surplus of $2.726 million for the year under review. This significant change in surplus was a result of exchange rate gains, additional funds from the European Union, an increase in unrestricted grant income from some donors, and prudent financial management. The Centre did not operate an overdraft with any of its bankers during the year. The short-term solvency (liquidity) as at 31 December 2007 was 178 days against a bench mark of 90 to 120 days set by the CGlAR Secretariat. The long term financial stability (adequacy of reserves) as at 31 December 2007 was 128 days against the CGlAR benchmark of 75 to 90 days. The Board requested management to develop policies on the acceptance of small grants, overhead recovery, and full costing of all projects. A new full-cost accounting policy, which requires full costing of all grants and sets specific criteria for accepting small grants, was approved in 2007. The Board also periodically reviews how trends in grant-full costing would affect the centre’s future financial viability. . The Centre reduced the exposu.re on foreign exchange risk by anticipating the strengthening of the Kenyan Shilling against the United States Dollar and taking measures to mitigate the risk. Internal controls Management reviews the internal control environment regularly. The overall assessment of internal control functions, and the checks and balances in place relating to processing of all financial documents, was enhanced and found adequate and satisfactory. The Centre’s internal audit provides the checks and balances for the ongoing evaluation of the adequacy, effectiveness and adherence to management’s established polices and procedures. New centre Strategy The Centre is in the process of completing a new strategy for 2008-201 5 to better position itself to tackle the challenges of poverty, food security and environmental degradation. It will focus its research through six global research projects operating in six regions across the tropics. The centre will focus i ts efforts in four priority areas: strengthening science quality, enhancing strategic partnerships, accelerating the use and impact of its international public goods research; and improving operational efficiency. The vision of the World Agroforestry Centre is a rural transformation in the developing world resulting in massive increase in the use of trees in agricultural landscapes. The Centre’s mission is to generate science-based knowledge about the complex roles that trees play in agricultural landscapes, and to use its research to foster policies and practices that benefit the poor and the environment. The Centre is pursuing its operational alliance with the International Livestock Research Institute according to a planned timetable. Additionally programmatic involvement with the Center for International Forestry Research is accelerating to the benefit of both centres. The Board provided significant input into the development of the new strategy, including a through review of the strategy during a Board retreat held in April of 2007. The draft document was further reviewed by the Board in August and finally by the Executive Committee during its meeting in December 2007. 4 Audited Financial Statements 2007 Senior management The Centre operates through its Director General assisted by the Senior Leadership Team, consisting of the Deputy Director General, Director of Finance and Operations, and Director of Communications. The Centre appointed Tony Simons as the new Deputy Director General to replace Jan Laarman, who retired at the end of 2007. Michael Hailu, formerly with CIFOR, was appointed as Director of Communications and took up his position at the beginning of 2008. The Board welcomes formation of this new Senior Leadership Team. Board operations The Board of Trustees is composed of 14 individuals selected for their professional expertise and dedication to agroforestry and the work of the Centre. The full Board and its audit, operations, nominations, and executive committees met in April 2007 in Nairobi. The full Board also conducted a teleconference in August 2007, while the Executive Committee had a 2-day meeting in Kunming in December 2007, immediately following the CGlAR Annual General meeting held in Beijing. During 2007, the Board was fully engaged in reviewing the Centre's draft new strategy and providing useful feedback to senior management. In this regard, the Board held a 1- day retreat during its April meeting to discuss the strategy draft, and the Chair of the Board's Programme Committee attended the science meeting in September 2007. The Board Chair held weekly telephone conversations with the Director General to discuss various aspects of centre management, including the centre's financial health, resource mobilization efforts, risk management, and other important aspects of management effectiveness. In April 2007, Eugene Terry stepped down as Board Chair after four years of excellent service to the Centre. Eugene has stirred the Board through important milestones, including the Centre's 3"' External Programme and Management Review held in 2005-6. On behalf of my colleagues, I would like to thank him for his dedication and service to the World Agroforestry Centre. Appreciation As always, the Board of Trustees would like to thank the Director General, and the staff of the World Agroforestry Centre and congratulate them on a successful year. I also thank all the donors, partners, sister centres and the CGlAR system offices for their continued support to our Centre. The Board acknowledges the exemplary way senior management and staff steered the Centre through the difficult postelection crisis in Kenya, and the support they extended to displaced persons, including national research colleagues. Lynn Haight Chair Board of Trustees World Agroforestry Centre April 2008 - Audited Financial Statements 2007 3 Board statement on isk Management The Board of Trustees and Managemento f the World Agroforestry Centre have reviewed the implementation of the risk management framework during 2007 and the Board is satisfied with the progress made. The Board of Trustees has responsibility for ensuring that an appropriate risk manngement process is in place to identify and manage current and emerging significant risks to the achievement of the Centre’s business objectives, and to ensure alignment with CGlAR principles and guidelines as adopted by all CGlAR Centres. These risks include operational, financial and reputation risks that are inherent in the nature, modus operandi and locations of the Centre‘s activities. They are dynamic owing to the environment in which the Centre operates. There is potential for loss resulting from inadequate or failed internal processes or systems, human factors or external events. Risks include; low impact science (and therefore irrelevance); misallocation of scientific efforts away from agreed priorities; loss of reputation for scientific excellence and integrity; business disruption and information system failure; liquidity problems; transaction processing failures; loss of assets, including information assets; failures to recruit, retain and effectively utilize qualified and experienced staff; failures in staff health and safety systems; failures in the execution of legal, fiduciary and Centre responsibilitiesa nd; subsidization of the cost of projects funded from restricted grants and/or partial non-delivery of promised outputs, due to inadequate costing of restricted projects. The Board has adopted a risk management policy -communicated toal l staff -that includes a framework by which the Centre’s management identifies, evaluates and prioritizes risks and opportunities across the organization; develops risk mitigation strategies which balance benefits with costs; monitors the implementation of these strategies; and periodically reports to the Board on results. This process draws upon risk assessments and analysis prepared by staff of the Centre’s business unit, internal auditors,-Centre-commissioned external reviewers and the external auditors. The risk assessments also incorporate the results of collaborative risk assessments with other CGlAR Centres, System Office components, and other entities in relation to shared risks arising from jointly managed activities. The risk management framework seeks to draw upon best practices, as promoted in codes and standards promulgated in a number of CGlAR member countries. It is subject to ongoing review as part of the Centre’s continuous improvement efforts. Risk mitigation strategies include the implementation of systems of internal controls, which, by their nature, are designed to manage rather than eliminate risk. The Centre endeavours to manage risk by ensuring that the appropriate infrastructure, controls, systems and people are in place throughout the organization. Key practices employed in managing risks and opportunities include business environmental scans, clear policies and accountabilities, transaction approval frameworks, financial and management reporting, and the monitoring of metria designed to highlight positive or negative performance of individuals and business processes across a broad range of key performance areas. The design and effectiveness of the risk management system and internal controls is subject to ongoing review by the Centre’s internal audit service, which is independent of the business units, and which reports on the results of its audits directly to the Director General and to the Board through its Audit Commi ttee. The Board also remains very alive to the impact of external events over which the Centre has no control other than to monitor and, as the occasion arises, to provide mitigation. I Lynn Haight Chair, Board of Trustees World Agroforestry Centre April 2008 4 Audited Financial Statements 2007 Management Report ICRAF's management is responsiblef or the preparation of the financial statements, related notes and all other information presented in the financial reports. Management is also responsible for designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatements whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances. Management accepts responsibility for the annual financial statements, which have been prepared using CGlAR Accounting Policies and Reporting Practices Manual - Financial guidelines Series No.2 (Revised February 2006). Management are of the opinion that the financial statements give a true and fair view of the state of the financial affairs of the centre and of its operating results. Management further accept responsibility for the maintenance of accounting records which may be relied upon in the preparation of financial statements, as well as adequate systems of internal financial control. The Board of trustees of ICRAF engaged KPMG in Kenya to audit the financial statements of ICRAF. The accompanying report is based on the audit conducted by KPMG. The Board of trustees of ICRAF exercises its responsibility for these financial statements through its Audit committee and Executive and Finance Committees. The Audit Committee, composed of Board of Trustees members who are not officers of the Centre, meets with the management, internal and external auditors of ICRAF periodically to review matters relating to financial reporting, internal controls and auditing. The Executive Committee convenes with management to discuss annual budgets, financial reports and financial policies. Nothing has come to the attention of management to indicate that the organization will not remain a going concern for at least the next twelve months from the date of this statement. DENNIS P. GARRITY LAKSlRl ABEYSEKERA Director General Director of Finance and Operations April 2008 Audited Financial Statements 2007 KPMO Kenya Telephone +254 20 2806000 Certified Public Accountants Fax +254 20 215895 16th Floor, Lonrho House Email infoOkpmg.co.ke Standard Street Internet www.kpmg.co.ke Box 40612 00100 GPO Nairobi. Kenya REPORT OF THE INDEPENDENT AUDITORS TO THE BOARD OF TRUSTEES OF THE WORLD ACROFORESTRY CENTRE Report on the Financial Statements We have audited the financial statements of World Agroforestry (ICRAF), which comprise the statement of financial position at 31 December 2007, and the statement of activities, the statement of changes in net assets and cash flow statement for the period then ended, and the notes to the financial statements, which include a summary of significant accounting policies and other explanatory notes, in accordance with CClA R Accounting Policies and Procedures Manual - Financial guidelines Series N0.2 (Revised February 2006). Trustee’s Responsibility for the Financial Statements Management is responsible for the preparation and presentation of these financial statements on the basis of accounting described in note 2 in accordance with the CCIAR’s financial guidelines contained in the Accounting Policies and Reporting Practices Manual (Revised February 2006).T his responsibility includes: determining that the basis of accounting described in note 2 is an acceptable basis for preparing and presenting the financial statements in the circumstances; designing, implementing and maintaining internal control relevant to the preparation and presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances. Auditor 3 Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements have been prepared, in all material respects, in accordance with the basis of accounting described in .note 2 and in accordance with the CGIAR’s financial guidelines contained in the Accounting Policies and Reporting Practices Manual (Revised February 2006). - 6 Audited Financial Statements 2007 WORLDA GROFORESTRY CENTRE STATEMENT O F FINANCIAL POSITION AS AT 3lSTD ECEMBER 2007 A N D 2006 (In US Dollars '000) Note 2007 2006 ASSETS Current Assets Cash and cash equivalent 4 18.851 13,268 Accounts receivables Donor 5 7.487 6,884 Employees 74 94 ' Other CGIAR Centers 576 875 Other 6 2,251 2,228 Inventories - net 7 91 88 Prepaid expenses 35 33 Total current assets 29,365 23,469 Non-Current Assets Property, Plant and Equipment - net 8 5.444 5.993 Total Noncurrent assets 5.444 5,993 TOTAL ASSETS 34,809 29,462 LIABILITIES AND NET ASSETS Current Liabilittes Accounts payable Donor 9 8,943 0.588 Employees 10 967 1,143 Other CGIAR Centers 177 140 Other I 1 1.304 1,795 Accruals 12 3,669 2.424 Total current liabllitles 15,060 12,090 Non-Current Llabilities Accounts payable Employees 13 4,020 4,369 Total Non-current liablllties 4,020 4.369 TOTAL LIABILITIES 19,080 16,459 NET ASSETS Unrestricted Designated 14 9,168 9,168 Undesignated 14 6,561 3,835 15,729 13,003 TOTAL LIABILITIES AND NET ASSETS 34,809 29,462 L The financial statements were approved by the Board of Trustees on 4th April 2008 6% 4e4 Director General Director of Finance and Operations :/ Audited Financial Statements 2007 7 t I WORLD AGROFORESTRY CENTRE STATEMENT OF ACTIVITIES FOR THE YEAR ENEDED 37sTD ECEMBER 2007 AND 2006 (In US Dollars '000) 2007 2006 Unrestricted Restricted Challenge Note Temporarily Total Revenue, Gains and other Support Grant Revenue Exhibit 1& 1a 9,454 22,046 46 31,546 30,284 Other revenue and gains 15 1.571 1.571 1,190 ~ Total Revenue and gains 11.025 22,046 46 33,117 3 1,474 Expenses and losses Program related expenses 16 6,373 20,423 46 26,842 28,853 Management and general expenses 4.1 96 48 4,244 4,716 CCIAR Gender and diversity program Exhibit 4 1.575 1.575 1,071 Sub Total expenses and losses 10,569 22,046 46 32,661 34,640 Overhead cost recovery (2,270) (2.2 70) (2,313) Total expenses and losses 8,299 22,046 46 30,391 32,327 Net Surplus / (Deficit) 2,726 2,726 (85 3 1 Personnel cost 6,389 6,052 12,44 13,890 Supplies and Services 256 8,786 21 9,063 10,240 Col labrators/ Partnerships 473 3,733 4,206 3,370 Operational Travel 583 3,028 25 3,636 3,881 Depreciation 598 447 1.045 946 Total 8,299 22.046 46 30.391 32,327 8 I Audited Financial Statements 2007 WORLD AGROFORESTRY CENTRE . STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENEDED 31STD ECEMBER 2007 AND 2006 (In US Dollars '000) Note! Undesignated Designated Total Other Yxed Assets Designated Balance as at January 1 2006 4,688 6,317 2,851 9,168 13,856 Net Changes in investment in (324) 324 Fixed Assets Net Surplus/(Deficit) 2006 (853 Balance as at December 31 2006 5,993 3,175 9,168 13,001 Net Changes in investment in (549) 549 Fixed Assets Net Surplus 2,726 2,72t Balance as at December 31 2007 6,561 5,444 3,724 I 9,168 15.72! - Audited Financial Statements 2007 9 WORLD AGROFORESTRY CENTRE STATEMENT OF CASH FLOWS FOR THE YEAR ENEDED 31STD ECEMBER 2007 AND 2006 (In US Dollars '000) 2007 2006 CASH FLOWS FROM OPERATING ACTIVITIES Change in net assets 2,726 (853) Adjustment to reconcile change in net assets to net cash provided by (used in) operating activities Depreciation 1,045 945 Gains on disposal of property and equipment (1 07) (1 40) Decrease (increase) in assets Accounts receivable Inventories Prepaid expenses Other assets Increase (decrease) in liabilities Accounts payable 1,725 (1,376) Accruals 1,245 868 Net cash used in operating activities 6,321 1,947 CASH FLOWS FROM INVESTING ACTIVITIES Acquisition of property and equipment (496) (640) Net proceeds from disposal of property and equipment 107 160 Net cash used in investing activities (389) (480) CASH FLOWS FROM FINANCING ACTIVITIES Increase (decrease) in long term liabilities Accounts payable Em pI o yees (349) (262) Net cash from financing activities (349) (2 62 1 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 5,583 1,205 At the beginning of the period 13,268 12,063 At the end of the period 18,851 13,268 - 10 Audited Financial Statements 2007 NOTES T O THE FINANCIAL STATEMENTS For the Year Ended 31 December 2007 1. REPORTING ENTITY International Centre for Research in Agroforestry (ICRAF), established in 1978, is an autonomous, non-profit, international organisation, recognised as such by the Government of Kenya, whose purpose is to help mitigate tropical deforestation, land depletion and rural poverty, through improved Agroforestry systems. ICRAF is a member of the Consultative Group on International Agricultural Research (CGIAR). Established in 1971, the CGlAR is an association of about 62 countries, international and regional organisations, and private foundations working together to support agricultural and forestry research around the world. 2. BASIS OF PREPARATION a) Statement of compliance The financial statements have been prepared in accordance with the CGlAR financial guidelines contained in the Accounting Policies and Reporting Practices Manual (Revised February 2006). The CGlAR recognises that. in certain respects, the existing International Financial Reporting Standards (IFRSs) do not cover issues unique to not- for-profit organizations. Therefore, the CGlAR has developed an accounting policies and procedures manual (CGIAR Financial Guidelines 2, February 2006) which draws on other widely applied standards to provide guidance on these m.a tters. It is important to note that the Manual’s full adoption of IFRS is subject to the following two clarifications: Since existing IFRS do not specifically cover issues unique to not-for-profit organizations, the Manual has drawn from other widely used standards (such as FAS 11 7 of US GAAP) to provide guidance on issues of importance that are not yet addressed by existing IFRS. IAS 1 provides that “Entities with not-for-profit activities in the private sector, public sector or government seeking to apply this standard may need to amend the descriptions used for certain line items in the financial statements and for the financial statements themselves.” In line with this provision, the Manual has, in places, applied descriptions that more closely reflect the nature of the Centres’ activities than those set out in IFRS. The components of the financial statements use descriptions which reflect more clearly the nature of the Centre’s activities than those set out in IFRS. b) Basis of measurement The consolidated financial statements have been prepared on the historical cost basis except for financial instruments at fair value through statement of activities, which are measured at fair value. The methods used to measure fair values are discussed further in note 3. c) Functional and presentation currency - These financial statements are presented in US$, which is the Centre‘s functional currency. All financial information presented in US$ has been rounded to the nearest thousand. d) Use of estimates and judgments The preparation of financial statements requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. Audited Financial Statements 2007 NOTES TO THE FINANCIAL STATEMENTS Cont. 3. SIGNIFICANT ACCOUNTING POLICIES The accounting policies set out below have been applied consistently to al l periods presented in these financial statements. a) Income recognition i) Grant income Grants are recognized as revenues only when'the conditions have been substantially met or the donor has explicitly waived the conditions. Unrestricted grants Unrestricted grant revenue arises from the unconditional transfer of cash or other assets. Such income is recognized in full in the period specified by the donor based on commitments made by the donor. Restricted grants . Restricted grant revenue is recognized when there is reasonable assurance that the conditions attaching to them have been complied with, and that the grants will be received. ii) Donations in kind Donations in kind are recognized at the fair value of thegoods or services received or in the absence of this, at the amount attributed to them by the donor iii) Other income Other income relates to interest income and administration charges.These are recognized when earned. b) Foreign currency transactions Transactions in foreign currencies are translated to the functional currency at exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are retranslated to the functional currency at the exchange rate at that date. The foreign currency gain or loss arising is recognized in statement of activities. Nonmonetary assets and liabilities denominated in foreign currencies that are measured at fair value are retranslatedt o the functional currency at the exchange rate at the date that the fair value was determined. , Foreign currency differences arising on retranslation are recognized in statement of activities. c) Financial instruments Financial instruments comprise term deposits, receivables, cash and cash equivalents and payables. Cash and cash equivalents comprise cash balances, call deposits and term deposits with tenor less than 90 days from the date of placement. The Centre's financial instruments are designated as financial instruments at fair value through the income statement (statement of activities). Financial instruments are recognized initially at fair value. Subsequent to initial recognition financial instruments are measured as described below: i) Financial assets at fair value through statement of activities An instrument i s classified at fair value through statement of activities i f it is held for trading or i s designated as such upon initial recognition. Financial instruments are designated at fair value through statement of activities if the Centre manages such investments and makes purchase and sale decisions based on their fair value in accordance with the Center's documented risk management or investment strategy. Upon initial recognition attributable transaction costs are recognised in statement of activities when incurred. Financial instruments at fair value through statement of activities are measured at fair value, and changes therein are recognised in statement of activities. Where an instrument does not have a quoted market price in an active market and the fair value cannot be reliably measured, the asset is stated at cost, including transaction costs, less impairment losses. 12 Audited Financial Statements 2007 NOTES TO THE FINANCIAL STATEMENTS Cont. d) Impairment The carrying values of the Centre’s assets are reviewed annually and adjusted for impairment losses when there is objective evidence that the asset carrying value is impaired. Impairment loss provisions are raised in respect of such assets. e) Property and equipment i) Recognition and measurement Items of property and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. Cost includes expenditure that i s directly attributable to the acquisition of the asset. The cost of self-constructed assets includes the cost of materials and direct labour, any other costs directly attributable to bringing the asset to a working condition for its intended use, and the costs of dismantling and removing the items and restoring the site on which they are located. Purchased software that is integral to the functionality of the related equipment is capitalised as part of that equipment. When parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items (major components) of property, plant and equipment. ii) Depreciation Depreciation is recognised in statement of activities on a straight-line basis over the estimated useful lives of each part of an item of property, plant and equipment. Leased assets are depreciated over the shorter of the lease term and their useful lives unless it i s reasonably certain that the organization will obtain ownership by the end of the lease term. Land is not depreciated. Depreciation of acquired assets starts in the month the asset was placed in operation and continues until the asset has been fully depreciated or its use discontinued. iii) Property, plant and equipment from unrestricted funds The estimated useful lives for the current and comparative periods are as follows: Buildings and Laboratory benches 33 years Motor vehicles 4 years Computers and peripherals 4 years Laboratory and scientific equipment 5 years Office and other equipment 8 years Furniture and fittings 8 years In addition to charging annual depreciation expense, it is ICRAF’s policy to provide for the future renewal of fixed assets by way of an appropriation from unrestricted net assets. iv) Property, plant and equipment acquired from restricted funds Property, plant and equipment acquired from restricted funds are recorded as assets. Such assets are depreciated at a rate of 100% and the depreciation expense charged directly to the appropriate restricted project. Property, plant and equipment previously owned by a project is recognized in ICRAF books, at fair or appraised value, upon termination of the project if it is expressly provided in the grant agreement that the ownership of item will be transferred to ICRAF. Gains and losses on disposal of an item of property, plant and equipment are determined by comparing the proceeds from disposal with the carrying amount of property, plant and equipment and are recognised net within “other income” in statement of activities. f)’ Inventories Inventories are measured at the lower of cost and net realisable value. The cost of inventories is based on the first-in first-out principle, and includes expenditure incurred in acquiring the inventories, production or conversion costs and other costs incurred in bringing them to their existing location and condition. Audited Financial Statements 2007 NOTES TO THE FINANCIAL STATEMENTS Cont. 8) Employee benefits i) Defined contribution benefit ICRAF operates a defined benefit contribution pension scheme for al l its regular employees. Obligations for contributions to the defined contribution pension plan are recognised qs an employee benefit expense in the statement of activities when they are due. Prepaid contributions are recognised as an asset to the extent that a cash refund or a reduction in future payments is available. ii) Other post employment benefits Full provision is made for gratuity payable to employees at the end of their contracts. Provisions are also made in respect of outstanding leave days accruing to a l l staff and all staff repatriation costs. (See note 10 and note 13 Page 16) iii) Termination benefits Termination benefits are recognised as an expense when ICRAF is demonstrably committed, without realistic possibility of withdrawal, to a formal detailed plan to either terminate employment before the normal retirement date, or to provide termination benefits as a result of an offer made to encourage voluntary redundancy. Termination benefits for voluntary redundancies are recognised as an expense if ICRAF has made an offer encouraging voluntary redundancy, it is probable that the offer will be accepted, and the number of acceptances can be estimated reliably. iv) Short-term benefits Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided. A liability i s recognised for the amount expected to be paid under short-term cash bonus if ICRAF has a present legal or constructive obligation to pay this amount as ' a result of past service provided by the employee and the obligation can be estimated reliably. h) Provisions and contingent liabilities A provision i s recognised if, as a result of a past event, the Center has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a rate that reflects current market assessments of the time value of money and the risks specific to the liability. i) Income tax The Government of Kenya has undertaken to exempt the Centre from all local taxes including customs duty on goods and services received by the Centre. Consequently, the Centre does not account for tax in its financial statements. j) Indirect cost recovery Indirect costs recovery represents the indirect costs recovered from restricted projects based on the rates agreed and as stated in each project document with donors. The cost ratios presented in Exhibit 3 have been computed on the provisions of CGlAR Financial Guidelines 5. k) Net assets Net assets are those net assets whose use is not restricted by donor-imposed restrictions even though their use may be limited in other respects, such as by contract or by Board designation. Unrestricted net assets are further classified as follows: 1 . Undesignated - use of assets is not designated by center management for special purposes. 2. Designated - use of assets has been designated by center management for specific purposes such as reserve for replacement of property and equipment and net investment in property and equipment. Designation from unrestricted net assets is done on an annual basis based on Board of Trustees' resolution. 1) Comparative information Where necessary, comparative figures have been restated to conform with changes in presentation in the current year. 141 Audited Financial Statements 2007 NOTES TO THE FINANCIAL STATEMENTS Cont. WORLD ACROFORESTRY CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENEDED 31STD ECEMBER 2007 AND 2006 (In US Dollars '000) 2007 2006 4. . CASH AND CASH EQUIVALENT Project irnprest 1,597 1,486 Cash at hand 1 3 Bank balances 8,813 4.050 Short term Deposits 8,439 7,729 18,851 13,268 5. ACCOUNTS RECEIVABLE - DONORS Unrestricted 1,327 624 Restricted Less Allowance for doubtful accounts 6. ACCOUNTS RECEIVABLE - OTHERS Associated organizations 1,505 2,118 Advance payment to suppliers 691 51 Deposits 77 33 Others 31 ill 2,304 2,313 Less Allowance for doubtful accounts (53) (85) 2.251 2.228 7. INVENTORIES Stationery and office supplies 69 67 Spare parts 10 9 Others 14 12 93 88 Less Allowance for obsolescence (1) (0) 91 88 - Audited Financial Statements 2007 15 NOTES TO THE FINANCIAL STATEMENTS Cont. 8. PROPERTY AND EQUIPMENT ( Exhibit 2) 2007 Balance Balance December January 1 Adjusbnent Additions Disposal 31 2006 cost Physical Facilities 7,828 0 7,829 7,828 Infrastructure 8 Leasehold 425 425 425 Furnishing 8 Equipment 13.828 (21 ) 496 (229) 14,074 13.828 Total cost 22,081 (21) 496 (229) 22,328 22,081 Accumulated Depreciation Physical facilities (3.439) (216) (3,655) (3,439) Infrastructure 8 Leasehold (122) (27) (149) (1 22) Furnishing & Equipment (12.527) 21 (802) 228 (13,080) (12,527) Total depreciation (16,088) 21 (1,045) 228 (16,884) (16,088) Net Book Value Physical facilities 4,389 (216). 4.173 4,388 Infrastructure 8 Leasehold 303 (27) 276 303 Furnishing & Equipment 1,301 (306) (1) 994 1,301 Total net book value 5,993 0 (549) (1) 5.444 5,993 9. ACCOUNTS PAYABLE- DONORS 2007 2006 Unrestricted 748 765 Restricted 8,195 5,823 8,943 6,588 10. ACCOUNTS PAYABLE - EMPLOYEES 2007 2006 Accrued leave provision 577 619 Others 390 524 967 1,143 11. ACCOUNTS PAYABLE - OTHERS 2007 2006 Associated Organizations 435 1,115 Trade creditors 374 381 Others 495 299 1,304 1,795 12. ACCRUALS 2007 2006 Project expenses and commitments 1,400 966 Supplies and services 2i269 1,458 3,669 2,424 13. ACCOUNTS PAYABLE - EMPLOYEES 2007 2006 Balance at Beginning of the Year 4,369 4,725 Provisions during the year 1,045 710 Disbursements during the year (1,394) (1,066) Balance at end of the Year 4,020 4,369 This represents staff separation and repatriation cost per note 3(g) page 14. This provision includes a general provison of USSl75K to meet termination costs of national staff based in outreach locations, pending finalization of the personnel polides for staff based in these locations. 16 Audited Financial Statements 2007 NOTES TO THE FINANCIAL STATEMENTS Cont. 14. NET ASSETS The level of net assets recommended by the CGlAR is 75 - 90 days of operating expenses excluding depreciation. As at 315' December 2007, ICRAF's net assets represented 128 days (2006 - 82 days) of the operating expenses excluding depreciation. Net assets include both designated and undesignated portions. Undesienated The actual balance in the undesignated portion at 31 December 2007 is $6.562million(2006 $3.835), which is presented as unrestricted (undesignated) net assets at December 31, 2007. Desigated Reserve for acquisition and replacement of property and equipment - ICRAF each year appropriates from the unrestrictedn et assets an amount equal to the annual depreciation charged to the operating income of the year and any other specific allocation into a reserve designated to meet the costs relating to the acquisition and replacement of property and equipment. ICRAF appropriated $598 thousand equivalent of the annual depreciation charge from unrestricted net assets into this reserve in 2007. The net balance in this reserve at December 31, 2007 after application of $49 thousand in replacements of equipment was $3.724 million (2006 - $3.1 75million), which is presented as unrestricted (designated) net assets as at 31 December 2006. This balance represents unspent funding available for use by ICRAF in future years for acquisition and replacement of property and equipment. Net investment in property and equipment - A portion of unrestricted net assets has been appropriated by the Board of Trustees to reflect net investment in property and equipment. The December 31, 2007 appropriated portion of $5.444 million includes the December 31, 2006 balance of $5.993 million plus the current year decrease in net fixed assets of $549 thousand. - Audited Financial Statements 2007 17 NOTES TO THE FINANCIAL STATEMENTS Cont. WORLD AGROFORESTRY CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENEDED 31STD ECEMBER 2007 AND 2006 (In US Dollars '000) 15. OTHER REVENUE 2007 2006 Sale of farm produce 6 1 investment income 356 401 Exchange Loss (50) (115) Consultancy fees 8 Discounts 10 37 Administration fees 925 565 office space charges 186 134 Equipment Rental 12 26 Gain on sale of equipment 107 140 Miscellaneous income 1 - 1m0 1 16. PROGRAM RELATED EXPENSES Research and Development ' 23.232 23.991 Research and Development support 1.731 2.580 Systemwide collaboration for alternatives to slash-and-bum 445 585 Emregional collaboration for the African highlands initiative 1,433 1,698 -11128,855) 17. OTHER SUPPORT France (CTFT and CIRAD). Belgium (WOB). and Winrock International seconded scientific personnel to the Centre during the year. Their cost was bome by the donors, as shown below. whilst ICRAF provided the necessary support services. This support is not repotted in the statement of activitles. 2007 2006 Belgium 259 238 Winrock International 60 France 102 18. PERSONNEL COST 2007 2006 The following items are included within staff costs: Salaries and wages 7,932 8.541 Social security costs 13 22 Pension costs - defined contribution plans The number of persons employed by ICRAF at the end of 2007 was 361 ( 2008. - 422) I S . PENSION OBLIGATION ICRAF operates a defined contribution pension scheme for all its regular Nationally recruited employees. The scheme is administered by an insurance company, and is funded by contributions from ICRAF and its employees. ICRAF's contributions to the pension scheme are charged to operating expenses in the year to which they relate. 20. CONTINGENT LIABILITIES There are no contingent liabilities at the year end 18 Audited Financial Statements 2007 Exhibit 1 World Agroforestry Centre Schedule of Unrestricted Grants Revenue For the year ended December 31 2007 (in US Dollars '000) Accounts Grant Received Receivable Revenue 2006 Donor Australia 220 188 189 Aid to Africa 9 5 4 Canada 782 782 726 China 20 20 20 Denmark 481 Finland 443 513 513 443 Germany 354 354 304 Ireland 1,300 1,412 1,138 Japan 20 7 7 20 Netherlands 925 617 381 Norway 721 721 558 Philippines 10 10 5 South Africa 20 20 Sweden 260 507 440 Swilzerland 443 443 407 Thailand 20 8 10 10 United Kingdom 1.286 1,286 1,138 Unites States of America 779 779 644 World Bank !119! 1.91 9 1B OO 2,139 142 R.733 u 2 7 (748) 9.454 9.065 - Audited Financial Statements 2007 19 World Agroforestry Centre Exhibit l a Schedule of Restricted Grants Revenue For the year ended December 31 2007 and 2006 (in US Dollars '000) NalIU? Project Description Start Date End Date Gmency Pledged Prioryeam ZOO7 Total Australian Centre for lnlernalional Agricultural Research How do changing agroforestry landscape mosdics in SE Asia impact on watershed functions? 01-Jan-01 31-Dec-07 AUD 900.000 609,234 188,465 797,699 Alternatives to slash-and-burn in Southeast Asia: Facilitatingd evelopment of agroforestry systems 01-Jan-01 31-Dec-07 AUD 301.900 152.461 1,371 153.832 ASEM12002/051 Sustainable and growing landore systems in the Philippines and Australia 01-Jul-04 30-Jun-07 AUD 462,240 296,733 52,144 348.877 lWR/2004/078 Evaluation and Adoption of Improved Farming Practices on Soil and Water Resources, Bohol Island The Philippines 01-Jan07 31-Dec-10 AUD 41,058 374 374 EnhancingT ree Seedlings supply via Economic and Policy Changes in the Philippines Nursery Sector Project 01-Jan-07 31-Dec-10 AUD 90,539 6.457 6,457 Sustaining and Growing landcare systems in the Philiooines and Australia - 1st Extension 07-Ian-07 30-lun-09 AUD 68.441 - 32,390 32,390 ACDINOCA Rwanda Shade T m A groforestry Project 03-Jul-06 30-Sep-09 US$ 448,041 6,860 181,428 188.288 Asia-Pacific Network for Global Change Research . linking Climate Change Adoption to Sustainable Development in Southeast Asia: A Synihesis of Activities 06-Ocl-06 0503-07 US$ 35,000 7,242 7.242 Association for Strengthening Agriculture Research in M e r n a nd Central Africa TOFNET Secretariat Coordinator 01- 5ep-03 31 -Aug-07 EUR 128.982 106,512 2,752 109,264 Provision of Scientific Partnership Services for AH1 01 -Mar-05 30-Sep-07 EUR 368,296 181,738 325,105 506,843 Provision of Scientific Partnership Services to TOFNET 01 -Mar-05 30-Sep-07 EUR 547,520 472,614 197,524 670,138 Enhanced Productivity, value added and competitiveness of the regional Agricultural systems- AH1 01-Jan-05 31-Dec-07 US$ 9Ml.OOO 493,536 377.587 871,123 Support M TOFNET for CCS Funding Stream- B Research Projects 01-Sep-05 15-Jun-07 EUR 105,000 124,839 29,550 154,389 ASARECA CGS - Sub-Grant Contract for support u) AH1 for CCA stream- 8 Research Projects 15-Aug-05 15-Jun-07 EUR 283,000 - 99.147 59,147 Australian Aid Capacity Building and Team Building for the Strengtheningo f land Care Programs in Africa. 01 -Apr-05 3 1- Mar-07 AUD 100,000 56,792 20,741 77,533 Support for landcare Internationali n strengthening of landcare globally, with particular emphasis in Africa and Acia 01-Jul-06 30-Jun-07 AUD 100.000 58,366 14.785 73,151 Austria Agroforestry capacity building partnership WAC- BOKU 01-Jan-03 31-Dec-07 EUR 54,000 52,956 12,422 65,378 Sustree sustainable use of Tree Resource in the Tropics 01 -0ct-04 30-Sep-07 EUR 457,000 224,579 119,165 343,744 Africa wildlife Foundation Introducing Agroforestry technologies for food security and income generation among smallholder farmers in the communities of Cubo, Chivovo and Mbindhzo in Massingir District 01-May-05 30-Sep-07 US$ 30,000 25,729 4,231 29,960 Central Africa Regional Program for h e E nvironment ICARPE) landscape Program Implementation 01-Oct-06 30-Sep-11 US$ 500,000 - 95.161 95.1 61 Belgium (A) Directorate Generalf or Develpment for CooperaLMn DCCD Increasing market opportunities for indigenous fruit and culinary products in Cameroon through improved market skills and strategies 01-Jan-03 31-Dec-07 EUR 907.41 5 714,002 523,101 1.237.1 03 (6) Flemish OHice for Developmenr Cooperation and Technical Assislance WOE global suppon 2003-2007 01- Jan-03 31-Dec-07 EUR 250,000 278.775 76.343 355,118 201 Audited Financial Statements 2007 Exhibit l a Schedule of Unrestricted Grants Revenue cont. Name hied Description StartDate EndDate Gmmcy Pledged PriorYears 2007 Total Biodiversity Transect Monitoring Analpb in Africa Collaboration in scientific research, enterprise development, capacity and institutional building 01-Mar41 31-Mar-07 DEM 81,605 38,204 4.03 1 42,235 Bill and Melinda Gates Foundation Alleviation of Poverty in the Tropics 01-Mar-07 30-lun-07 US$ 15,000 8,361 8,361 AWARD Fellowship program to Fix the Leaky Pipeline of African Women Agricultural 5cientists 01-Nov-07 31-06-11 US$ 12,996,342 - 50,532 50,532 Brazil Specialized consultancy services and training technicians from the Brazilian agricultural research system 01-lu1-05 30-lun-07 US$ 25,000 42,384 49,710 92,094 Bogor InstiMe of Ag~iculture Agriculture and Sustainable Vegetable Production in South East Asia Watershed 01-Sep-06 31-Aug-10 US$ 49,113 4,300 5,054 9,354 CARE International CARE-ICRAF-WWF Initiative 01-Ian07 31-Dec-07 US$ 42,607 - 42,407 42,407 Centre for Biodiversity and Indigenous Knowledge Mobile Workshop on Land Use History in MMSEA 01-lun-04 30-May-07 US$ 15.000 13,747 808 14,555 Centre for the Development of Enterprise (CDD African Herbal Anti Malarial Meeting 01-Mar-06 30-OW07 EUR 35,375 33,193 3,579 36,772 Centre for cultural and Technical interchange between East and W-t, Inc Human Social Dynamics: Understanding Dynamic Resource Management Systems and Land Cover Transitions in Montane Mainland Southeast Asia 01-Dec-04 30--07 US$ 138,401 55.369 33.956 89,325 Coopnation of Common Fund for Commodities Improvingt he productivity of rubber mallholdings through rubber agroforestry systems 01-Apr-04 31-Mar-07 US$ 1,380,000 1,125,027 195,197 1,320,224 Improvingp roduct quality and market access for shea butter originatingf rom sub-Saharan Africa (CFU FIGOOFL23) 01-Apr-04 31-Mar-07 US$ 2,386,455 1,684,654 686,548 2,371,202 Centre for Development Research PhD research on analysis of carbon pools in the Yala swam0 (Westem Kenya): A landscape approach 01-Aug-02 30-Sep-07 US$ 1 2 . m 5.278 5.278 The Centre for International Forestry Research lime Sharing on Collaborative work on Spatial Analysis 01-Aug-05 31-Dec-07 IDR 80,937,498 6,480 15,348 21,828 Tmpical Forest and Climate Change Adoption CTroFCCA) in the Philippines 01-Dec-05 31-Dec-07 US$ 10,000 8.575 1,192 9,767 To support CIFOR research activities in DRC 01-Dec-05 31-Dec-07 US$ 37,800 - 30,750 30,750 Tropical Forests and Climate Change Adaptation 01-Apr-07 31-Dec-07 US$ 1 0 , m 9,724 9,724 Improving Economic Outcomer for Smallholder Crowing Tea In Indonesia 01-Jan-07 31-Dec-10 AUD 266,545 - 22,962 22,962 CIFOR-ICRAF Biodiversity Platform "Research on Biodiversity Comervation on a landscape Level' 01-Jun-07 31-May10 US$ 275,600 1.036 1,036 Consultative Croup on Intemalional Agricultunl Research African Highlands Initiative 01-jan-04 31-Dec-07 US$ 150.000 101,010 33,994 135,004 CClAR Tsunami Website 01-lun-05 31-Dec-07 US$ 13,750 13.466 34 13,500 Centm lntemacional de Agricultural Tropical, Colombh Challenge programme on Water and Food 01-Nov-04 31-Oc-07 US$ 198,390 114,187 46,327 160,514 Canadian International Development Agency Agmforestry for sustainable rural development in the Zambezi r i m ( phase II) 01-Apr-01 21-Mar-07 CAD 14,500,OM) 10,539,092 186,626 10,725,718 Rehabilitation of Agricultural Systems in Aceh - Developing 'Nurseries of Excellence 09-lan-07 30-Mar-08 CAD 1,000,ooo - 487,481 487,481 Audited Financial Statements 2007 )21 Exhibit l a Schedule of Unrestricted Grants Revenue cont. Name Project Description StartDate EndDate Gnrency Pledged Prior Years 2007 Total Conservation International foundation CBBA Standards 15-lul-04 31-Ian-07 US5 18,000 9,720 1.029 10,749 Implementationo f the Development of Collaborative Orangutan Habitat Protection in Batang Toru Watershed, North Sumatra 12-May-05 11 -May-07 US5 266,699 184,782 81,736 266.518 CollaborativeR esearch on Globally Threatened Species at the Landscape Scale 01-lul-06 30-lun-07 US5 7,000 500 5,524 6,024 Biomass Production, Restoration and the triple benefit approach within the Sierra Madre Biodiversity Corridor 16-5ep-06 3 1- Mar-07 US$ 22,182 - 20,739 20,739 CIF's Hoapok and High Biodiversity Wilderness Areas 15-lun-06 15-lun-08 US$ 50,000 6.680 6.680 Centm International de h Papa Global Mountain Program- AH1 01- Dec-04 30-NW-07 US5 59,390 25.285 26.884 51,169 Centre for Natural Resources and Development Calliandra seed production training workshop 01-Ian41 31-Dec-07 CBP 11.000 4,155 9.778 13,933 COIN Impact assessment workshop 01-Ian-05 31-Dec-07 US$ 16,179 14,404 1,775 16,179 Cornell University ' Planning workshop Environmental Services 01-Ian-06 31-Dec-07 US$ 8,119 4,424 2,978 7,402 Research and Field work Exwnses -Western Kenva 01-Am-06 01-Ian-07 USS 17.000 14.982 1.761 16.743 Darwin lnilitiative Facilitatingf orest restoration for biodiversity recovery in Indochina 01- Apr-05 3 1- Aug-O8 CBP 167,635 10.682 7,537 18.219 Development 6ank of South Africa Science and Technology Innovations for Improving Soil Fertility and Management in Africa 01 -Mar-05 30-lun-07 US$ 10,000 9.554 446 10.000 Department for International Development- UK Project on production of a species monograph and extension literature for Prunus Africana 01X h-98 3 1- Dec-07 CBP 36.262 39.141 5,138 44,279 Strengthenings ocial capital lor improving policies and decision making in NRM 01-Dec-00 30-Nov-07 GBP 115 ,063 145,429 34,750 180,179 Negotiations upport for improved governance and natural resource management in Indonesia 01 -Mar-O2 28-Oct-07 GBP 710,000 1,146,213 103,533 1,249,746 Scaling up the promotion of calliandra and other fodder trees in East Africa 01-lul-03 30-lun-07 G8P 251,497 290,821 92 290,913 Farmer Institutional Development: Analysis of lessons Learned Study 23-Apr-04 14-lun-07 GBP 25,000 20,166 5,875 26,041 Protracted Relief Programme- Southern Africa 01- Aug-04 3 1-1111-07 GBP 413,754 234.385 422,189 656,574 Deulsche Cessellschafl fur Technische Zusammenarbeit Enhance Technical and Human Capacity for Allablakia Production in the Project area 01 -Ian-07 3 1- Dec-07 EUR 80,000 2,162 2,162 Trees in Multi-Use Landscapes in Southeast Asia(TU1- SEA) 01-May07 30-Apr-10 EUR 1,000,000 175,990 175,990 PostDoc Project: Improving Soil Management Recommendations for Smallholder Farmers in Sub- Saharan Africa Using New Infrared Technology for Rapid Diagnosis of Soil Constraints 01-Sep-07 31-Aug-09 EUR 140,000 - 37.649 37,649 Dian Tama Foundation Technical Input on Agroforestiy Innovation and Land Rehabilitation and Ecological Monitoring. 01-Dec-04 30-Nov-07 EUR 2 6,000 3.838 89 3,927 Earth Institute -Columbia University Eanh Clinic 01-Ian-05 31-Mar-07 US$ 70,500 70,539 182 70,721 Monitoring and Impact assessment in the Millennium Villages 01-Ian-06 31-Dec-10 US$ 717,700 155.171 130.433 285.604 22] Audited Financial Statements 2007 Exhibit l a Schedule of Unrestricted Grants Revenue cont. Donor Grant Name Rojecl Description Start Date End Date Currency Pledged Rior Years 2007 Total European Union Stitching Forests Absorption Carbon Dioxide Emission - Encofor Proposal 01-Oct-03 31-Dec-07 EUR 327,724 300,695 70,996 371,691 The Role of Relevant Basic Education in Achieving Food Security and Sustainable Rural Development 01- 0ct-03 30-lun-07 EUR 146,945 14 1,754 2,405 144.1 59 Harmonizingp olicy for environmental stewardship and rural development- Africa 01-Jan05 31-Dec-07 EUR 226,800 280,070 280,070 SouthEast Asia Programme 01-lan-06 31-Dec-08 EUR 914,671 188,569 206,833 395,402 EUlFAD CClAR PROGRAMME -Harmonizingp olicy for environmental stewardship and rural development 01 -Ian-07 31- Dec-07 EUR 1,043,000 - 1,528,867 1.528.867 EUlFAD CClAR PROGRAMME -Agroforestry Germplasm 01-Ian-07 31-Dec-07 EUR 1.1 50,000 - 1,685,719 1,685,719 Sahelian Fruit Trees - SAFRUIT 01- 1111-04 30-lun-07 EUR 462,240 172.1 21 43 172,161 Forest Action Nelwork Timber marketine activities in Meru 01-Ian01 31-Mav-07 US$ 16.125 1.690 1.690 Food and Agriculture Organizationo f L e U nited Nations Support to collaboration in the field of forest genetic resOUI-C.3. 15-Dec-99 31 -0ct-07 US$ 3,000 2,801 2,801 Synthesization of information from farmer field trials and experience 01- Ian-02 3 1- Mar-07 US$ 3,000 1,012 1,012 Survey of forestry education curricula in Africa 01-Dec-02 31-lan-07 US$ 7,900 4.787 2,859 7,646 Forestry Education Study 5.E.Asia 01-May42 31-Dec-07 USS 5,300 3,654 1,646 5,300 Rapid Agdiodiversity Assessment- IUCN 14-Sep-04 31-Dec-07 US$ 16,755 14,131 2,624 16,755 Sahel Programme 01-Jan-05 31-Mar-07 US$ 15,000 10,088 2,492 12,580 FA0 land Tenure Programme - Sudan FA0 Land Tenure Programme - Sudan 20-May-06 30-lul-07 US$ 50,000 8.013 40,553 48,566 Field Research on Market Chain analysis of Trichilia emeticalmafurral 20-Sep-06 20-Feb-07 US$ 20,000 9.540 9,934 19,474 land DegradationA ssessment in the Pilot Districts of Mbeere, Mwingi and Narok under UNTYKEN/001/ CEF projects 01-Apr-07 31-lul-07 USS 15,025 - 15,025 15,025 Support for productiona nd distribution of Sahel Aeroforesterie 2007 2 0 - W 6 20-Feb-07 USS 20.000 641 64 1 Forum for Agricultural Research in Ahica A meeting of African Networks and Associations 01-5epO5 31-Dec-07 US$ 30,990 27,314 948 28,262 FARA ACM 2007 Side Event 06-Jan-07 30-lun-07 US$ 6,284 2,400 2.400 Finland Associate Expert - Salla Rantala 01 -Dec-06 30-Nov-07 US$ 138,575 26,664 109,622 136,286 IPFE-Forestry Education Workshop 07-Feb-07 30-Mar-07 EU 50,000 - 50,676 50,676 Ford Foundation Watershed Management in China 01-Sep-05 31-Aug-07 US$ 317,946 158,004 155.520 313,524 lncreare understanding of the environmental services pmvided by upland communities living in poverty and their potential benefit for local political and economic empowerment. 01-lul-05 30-lun-08 USS 322,500 90,399 84,623 175,022 Capacity Building for two community groups adjacent to Kakamega Forest Reserve 01- lul-O6 30-lun-08 USS 267,000 - 120,465 120,465 Global Environment Facilily Desert margin Programme 01-Jan-02 31-Dec-07 US$ 500,000 226,474 3,525 229,999 Western Kenya Integrated Ecosystem Management Project (WKIEMPI 01-lul-05 30-lun-07 US$ 708,000 425,606 233,463 659,069 Global Mountain Programme Global Mountain Pqramme, African highlands lnitiative 25-lun-99 24-jun-07 USS 75,000 68,769 6,230 74,999 loint CMP/AHt research position 01-Feb-06 31-Ian-08 US$ 135,276 56,541 76,643 133,184 Audited Financial Statements 2007 123 Exhibit l a Schedule of Unrestricted Grants Revenue cont. D O M r Grant Name Project Description SlarlDate End Date Cummy Pledged RiorYearr 2007 Total Harvard University integrated Knowledge and Policy for the management of Natural Resources in International Development 20-5epO6 30A~g-08 US$ 70,728 - 35.945 -35,945 Internationale en Recherche Apnomique pour le D6veloppement CAFNET: Connecting, enhancing and sustaining environmentals ervices and market values of coffee agroforestry in Central America. East Africa and India 01-FebO7 31-Jan-11 EUR 624,859 - 130.232 130,232 lnternalional Development Research Centre Enhancingk nowledge management to advance INRM research development and advocacy 01 -Ian-03 31-Dec-07 CAD 5(Xl,000 150,915 112.616 263,531 CGlAR Meeting on INRM - funding participation of NARS researchers from Eastern and Southern Africa 01-Oct-03 31- Mar47 CAD 18,500 6,037 5,310 11,347 Forging links between agmforestry research and development in the Sahel 01 -Jan-04 3 1- Dec-07 CAD 261,400 171,163 50,908 222,071 Enhancing Biodiversity of Agroforestry Parklands and Improving the Well-Being of the Rural Poor in the Sahel 01-Ian-04 31-Dec-07 CAD 411,435 267,566 19,100 286.666 African Highland Initiative- Arcasia Phase-In 01 -Ian-04 3 1- Mar-07 CAD 500,000 155,766 185,652 341,418 Enhancing Biodiversity of Agmforestry Parklands and Improving the Well-Being of the Rural Pour in the Sahel 24-5-04 3 1- Aug-07 CAD 442,620 223,807 136,575 360,382 Southeast Asia Programme 0 1A pr-05 01 -Aug-07 CAD 65,000 18,679 16.71 9 35,398 Global Scoping Study on Compensation for Ecosystems Services 01 -Jan-06 3 1- Dec-07 CAD 350,000 302,774 8.358 311,132 Identifying Partners for the Rural Poveriy and Environmental Program- 2005/2010 19-Jun-06 30-lun-07 CAD 20,000 653 16.874 17,527 Donor Scoping for Payment for Environmental ServiceKom~nsationfo r Ecosystem Services IPEYCES) 01- &I-06 31-Dec-07 uss 7,500 5,200 1.093 6,293 Regional Impact Assessment of the African Highlands Initiative Ecoregional Programme 22-Mar-07 2 1- tun-07 CAD 23,,000 19,362 19,362 ODtions Politiques et de recherches Ag-r oforesteres p&r ameliore; la Nutrition 16-Oct-07 15-Oct-08 CAD 24,000 - 23,972 23,972 International Fund for Agricultural Development Workshop on network for the promotion of agroforestry and soil conservation-Bamako, Mali 30-lun-98 03-Ju1-07 U5S 44.000 27.819 8.784 36,603 Diversification of smallholder farming systems in west and Central Africa through cultivation of indigenous trees 19-Sep-99 3 1- D ~ - 0 7 US$ 1.05 1,741 988,791 1,563 990,354 Reward the Asian upland poor for the environmental services they provide laJan-02 305ep-07 U5S 1,400,000 1,276,351 123,649 1.400.000 Diversification of smallholder farming systems in west and Central Africa through cultivation of indigenous trees- Phase II 01-lul-04 30-11111-07 U5S 1,?00,000 870,613 329,387 1,200,000 Study on Approach to Rural Development: Lao PDR 13-Aug-03 01-Sep-07 US$ 10,000 4,688 4,184 8.872 Stakeholders Workshop AHT 01-Jun-03 31-May07 US$ 25,000 9.800 9,800 Strengthening Livelihood Strategies in the West Africa Sahel through improved Management and Utilization of Parkland Agroforest 29-Nov-05 31-Dec-09 US$ 1,450,000 301.151 471.152 772.303 IFAR Wilhpd Thalwitz Scholarrhip IFAR Research Fellowships 01-Apr-04 31- Dec-07 US$ 20.000 17.717 2.282 19,999 Partnership Awards A5B 01-Dec-05 31-Dec-07 US$ 10,000 3,104 3 , l ~ Evaluation of the effects of Land Uselland Use change on Greenhouse Gas Emissions and Soil Nutrient Transformation in Western Kenva 01-Ian-07 31-Dec-07 U5S l l .0W - 11,000 11,Mx) lntemational Food Policy Research Institute Negotiating land rights and natural resource regulations for local people: The role and effectiveness of secondary fanner and community organizations in upland watersheds of 5E Asia 01-013-01 15-Nov-07 US$ 125.000 74,096 46,146 120,242 CAPRI AFPRl AH1 Collaborative project 01-5-04 31-Mar-07 US$ 125,000 92,025 10!600 102.625 BASIC CR5P 5.E. Asia 01-Jan45 31-Dec-07 US$ 410.000 218,009 186,349 404,358 241 Audited Financial Statements 2007 Exhibit l a Schedule of Unrestricted Grants Revenue cont. . Name Proied Descristion StartDale EndDate Cumm Pl&d Prioryears 2007 Tolal International Foundation for Sciences Research funds for student 01-Ian-03 31-Dec-07 SEK 84,909 15,054 3,791 18,845 ICRAF/IFS Workshop 01 -Mar44 30-Apr-07 US$ 5,033 4,191 1,924 6.115 International Institute of Environment and Development Translation of materials into Chinese for the projed 'Developing markets for watershed protection services and imoroved livelihoods'. 01 -Maw04 30-lun-07 CBP 4.141 4.838 2.696 7,534 Stronger by Associations: Improving the understanding of how forest-resource b a d S ME associations can benefit the poor. 24-lul-04 30-Sep-07 CBP 90,024 8,962 428 9,390 Transforming payments for environmental services in China: moving from state control to equitable market mechanisms. 01-Nov-04 31-0~1-07 CBP 15.000 23.375 221 23.596 Institute of International Education Inc Repairing the leaking Pipeline of Women Agricultural Scientists in Africa 22-Oct47 27-Ocl-07 US$ 19,448 - 12.852 12,852 Institute for Law and Environmental Governance Tapping and Using Coastal Natural resource management Knowledge across generations project contribution to ANAFE 01-Oct-05 30-Ocl-07 US$ 25.000 11,173 8.586 19.759 InternationalL ivestock Research lnslitule Systemwide Livestock Program 01-Apr-04 31-Dec-07 US$ 5.000 1,673 2.748 4,421 Secondment of CRU Staff 01- Jan45 31 -Dec-07 US$ 43,356 26.015 9,768 35.783 INIA-Spain Institutional Strengthening for Sustainable Resource use in the Amazon Reeion 01-Ian47 31-Dec-09 USS 105.000 - 29.646 29.646 InternationalP lant Cenetic Resources Institute IPCRVIFAD/FAO - Empowering Sahelian farmers to leverage their crop diversity assets for enhanced livelihoods-2006-?007 01--06 28-Feb-07 US$ 30.000 - 18,594 18,594 Ireland Malawi Aeroforestrv food Securitv Prwramme 01-Ian-07 31-Dec-07 EUR 1.026.000 - 1.143.824 1.143.824 InternationalR ice Research Institute IRRl rice research and training project-phase V 01-Jul-03 31-Dec-07 US$ 33,900 32.382 1,518 33,900 South Adia Programme 01-Jul-04 31-Dec-07 US$ 100.000 66,918 27,497 94,415 Rice Landscape Management for Raising Water Productivity Conserving R ~ S O U K ~aSnd Improving Livelihoods in Upper Catchments of the Mekong and Red River Basin 01 -Nov-O6 3 1& I-09 US$ 78,854 602 29,678 30,280 IWY Agile Project -2004 01-Ian-04 31-Dec-07 EUR 300,000 190,860 92,698 283,558 AH1 AGILE 2006 01-Ian46 31-Dec-07 EUR 150,000 - 87.832 87.832 World Conservation Union MI Elgon Regional Ecosystem Conservation Programme (MERECP) 31-May06 31-Dec-07 US$ 268,421 207,929 60,493 268.422 Developing strategic partnerships for enhancing the role of natural resource management in integrated conservation and development- Phase II. 01-Jan-06 31-Dec47 US$ 92,500 - 84,503 84,503 InternationalW ater Management Institute ICLKM metadata development project. 01- Apr-05 3 1- Mar47 US$ 9,300 4,226 74 4,300 CIS- CSI Meeting 01- Oct-05 3 1- Dec-07 US$ 20,000 13.884 702 14,586 Combating against Desertification with Agroforestry in the Drylands of East Africa 01-Jan45 31-Dec-07 US$ 120,000 99.81 1 10,479 110,290 japan International Research Center For Agricultural Sciences Japan-CCIARF ellowship Programme- 2006-2007 01-Ian46 31-Mar47 US$ 3.000 2,270 2,270 Japan-CGIAR Fellowship Programme- 2007-2008 30--06 31-Aug-08 . US$ 9.000 2,644 2,644 Audited Financial Statements 2007 I 25 Exhibit l a Schedule of Unrestricted Grants Revenue cont. ~~ Name Probcf Description StarlDate EndDale G m m q pledged RiorYears 2007 Total Kenya Arid Lands Resource Management Project II (ALRMP II) 01-Ian05 31-Dec-07 US$ 100.000 65,937 27,190 93,127 I KEFRI FORIAM PROJECT 01-Ian-06 31-Dec-07 EUR 7.457 899 6.135 7,034 Katholic University FacilitatingC ommunity-Driven Sustainable Development in The Uplands of Southwest China 01- Jan-OS 28-Feb-07 EUR 250,000 267,880 34,119 301,999 FacilitatingC ommunity-Driven Sustainable Development in The Uplands of Southwest China- Phase II 01-Ian-05 28-Feb-07 EUR 250.000 81.347 141,436 222.783 Laguna lake Development Authority Laguna de Bay Environmental Action Planning (LEAP) 29-Dec-04 31-Dec-07 PHP 5.463.498 71.342 4,765 76,107 Mars Inc Trees and Markets 01-Ian-06 31-Dec-07 US$ 90.000 16,376 34,916 _-6 1,292 Trees and Markets 01-lan-06 31-Dec-07 US$ 19,750 15.890 1.515 17.405 Tanzania Country Office Operations 01- 1un-06 3 1- Map07 US$ 10.000 3,235 3,235 SEA Regional OHice Operations 01-Dec-06 30-NOv-07 US$ 19,280 . 10,782 10,782 1 Soils Lab 01- Apr-04 31-Dec-07 US$ 5,200 2,303 2,897 5,200 Gender and diversity programme . 01-lul-99 31-Dec-07 US$ S.400.000 4.1 59,031 1,174.190 5,333221 Nursery flagship project 01-lul-99 31-Dec-07 US$ 75,500 69,750 4,309 74,059 National Agricultural Research Organization- UGANDA - Data Management- RSU 01-Ian-05 31-Dec-07 US$ 8,401 7,103 1,297 8,400 North Carolina State University Provide Information on the Flow of Vegetables and Agroforestry Products from Indonesia and the Philippines 01-lul-05 31-Dec-07 US$ 3,000 2,536 227 2,763 Agroforestry and Sustainable Vegetable Production 01-Ian06 30-Sep-07 US$ 97,544 37,534 44,603 82,147 Netherlands Advancing agroforestry research and development through training and education 01- 0ct-01 30-Sep-07 US$ 3,257,650 1,892,807 612.581 2,505,388 Improved Rainwater Management for Sustainable Development - Bridging Grant 01- Ian-07 30-11111-07 US$ 356,000 - 317,535 317,535 Norway Fanners study - 5ahel 26-Nov-04 15-Feb-07 NOK 540,000 32.875 43,359 76.234 National Science Foundation Biocomplexity in the Environment (BE): Integrated Research and Education in Environmental Systems Dynamics of Coupled Natural and Human Systems (CNHI 01-SepOl 31-Aug-07 US$ 379,613 371,005 5,615 376.620 Oxford Fomtry Institute Consultancv- Steve Franzel 01- Ian-07 3 1- Dec-07 US5 4.099 4.099 4.099 Oregon State University Southem Africa Programme 01- Apr-05 01- Aug-07 US$ 168.386 133,714 34,672 168,386 Peru Esludio Integral de 10s factores claves para el desarrollo de la Agmforesteria en Ucayali 01- Jan-02 31 -Dec-07 US$ 270.000 205,750 36,578 242.328 plan International Scaling up - Zambia 01 -Dec-03 30-Iun-07 ZhW 20,000.000 108,302 23,483 131.785 Agroforestry Development in 36 wards of Mutare - Zimbabwe 30-lun-06 29-lun-09 US$ 41,600 4,652 4,652 Rockefeller Foundation Development and more responsive agricultural extension for the uplands 01-On-04 30-Sep-07 US$ 308,000 209,905 65,775 275,680 Gender and Diversity 01- Map05 30-Apr-08 US$ 470.000 390,247 45.91 7 436.1 64 26 Audited Financial Statements 2007 Exhibit l a Schedule of Unrestricted Grants Revenue cont. PriirVeur 2007 T O M Rwanda Developing a Master Plan for implementing appropriate Rainwater Harvesting and related Interventions 01-Apr-07 30-Sep-07 U5S . 133,386 - 174,118 174.1 18 Progressive Terracing and Agroforestry for Soil Conservation and Improved Livelihoods 01-Ju1-06 30-Apr-07 U5S 184.000 99.903 84,097 184.000 The Royal smdish Academy of Agriculture and Forestry Sustainable Forest Management in Africa 01Mar-06 28-Feb-08 U5S 1,000.o0o 276,998 441.342 718,340 Lessons learnt on sustainable forest management in Africa 01-May03 31-Dec-07 US$ 25,000 22,940 2,041 24,981 SilvoarableA gmforestry for Eumpe WaNulCAS model 01-Ian41 31-Dec-07 EUR 45.566 57.635 9.822 67,457 Soil Fertility Consortium for Southern Ahica influence of biomas burning- SOFEC5A 15-JulM 31-Mar-07 U5S 105,000 79.207 21,793 101,000 Syngenta Foundation To investigate the scope for corporate support for tree nursery research and attributed tree planting 01-Ian-06 31-Dec-07 EUR 24,000 10,433 9.109 19,542 Swedish International Dmlopment Coopenlion Agency African network for agroforestry education 01-Ian-03 30-Nov-07 5EK . 16,500,000 2,163,320 30,575 2.1 93,895 ICRAFIRELMNc ollaboration programme 2004-2006 01 -Jan-04 31- Dec-07 5EK 64,000,000 7.614.51 8 106,143 7,720,661 Lake Victoria Region Local Authorities Cooperation (LVRLAC) 01 -0ct-03 31-Dec-07 KE5 3,033,300 31,941 3.482 35.423 5EANAFE Phase I I . Sharing Knowledge on Markets, landscapes and Environmental Policies 01-May45 30-Apr-09 5EK 12,517,000 449.441 366,406 815,847 Conference on Expanding Agribusiness Links with Samllholder Farmers in Africa Nov 2005 01-0ct-05 31-Dec-07 US$ 229.5 10 138,944 58,964 197.908 Identify ASB opportunities for Poverty Alleviation 2 1- 0ct-05 3 1- Dec-07 SEK 159.980 12,257 5,924 18,181 A green-Blue Water Initiativeo n the Mara River basin 01-Ian07 31-Dec-07 5EK 715,000 - 67,243 67,243 Consolidating ANAFE for the expansion of Agroforestry Education into the BASIC Initiative 05-Ian-07 30-lun-08 5EK 2,621,738 - 102,945 102,945 BIO-EARN 07-Ian-07 3 1- Dec-07 5EK 12o.OOo - 11.996 11,996 Spain Scaling up successful agoforestry practices and the land care approach to a wider range of tropical hillside environmentS in the Philippines 05-Mar41 31-lul-07 US$ 194,740 463,401 12,720 476,121 Disseminatings ustainable agroforestry innovations through grassroots organizations in the uplands of northern Vietnam 01-Ian41 31-Dec-07 U5S 364.911 5.284 ' 5,284 Support for DecentralizedT m s eed Systems and Improved Community-based Forest Management in Central vlsayas and Mindanao, the Philippines 01-Oct-05 31-Mar07 EUR 305,766 269,090 102,316 371,406 START S C c d t PHD Fellowship - Egerton University 01-Nova 31-Oct-07 US$ 20,000 18,270 553 18.823 Sunhie Technology Croup limited Assessment of the productiono f Jatropha Curcas plantationa nd intercropping systems with other OiKash Crops in Yunnan, China 01 -Jan07 30-Apr-07 EUR 23,400 - 30,591 30,591 Technical Centre for Apicultural and Rural Cooperation Second International Symposium on Multi-Strata Agroforestry Systems with Perennial Crops: Making ecosystem services count for fanners, consumers and the environment 15-Aug-07 3 1- Dec-07 EUR 13,000 - 17,369 17,369 ICRAF-WCA Workshop r4groforestry policy and research options for improvingn utrition, health and livelihwd of the rural M o r in West and Central Africa 28-Oct-07 24-Feb-08 EUR 1o.Ooo - 14,601 14,601 Improvingf ood security, alleviating poverty and protecting the environment -.Tigray region Ethiopia 01-Jan45 31-Dec-07 ETB 2,580,938 21,910 11,240 33.1 50 Audited Financial Statements 2007 I 27 Exhibit l a Schedule of Unrestricted Grants Revenue cont. Donor Grant Name Pmject Description StartDale EndDah (insry Pkdged Prioryean 2007 Total Tropical Soil Biology and Ferlility Programme Afnet Symposium 01- Feb-04 31-Mar-07 US$ 62,000 57.268 3,864 61,132 Third Wodd Organization for Womcn in Science W O W S Postgraduate Training Fellowship 01 -0ct-03 30-Nov-07 US$ 29.228 17,672 10,452 28.124 Upland Development Programme in Southern Mindanao 2006 UDP Enhancement of Upland Delivery . Extension Services in Southern Mindanao 01-Feb-06 31-Jan47 PHP 5,400,000 69,208 6,292 75,500 Univwrily of Edinburgh Carbon Project in Gorogosa 01-Ian-04 31-Dec-07 EUR 15,828 - 12.064 12,064 Uganda Fomt Sector Co+whation Secretariat Registration, assessment and sale of carbon offset services 01-May-03 31-Aug-07 US$ 19,264 5.3 19 480 5.799 United ~ i t i o mDe velopment Rogramme Raising central nurseries for Rusinga Islands Initiative 23-Dec-03 23-Dec-07 US$ 50,000 49.672 298 49,970 Expansion of the Knowledge Base on Poverty- Environment linkages through Conducting 10 Cases Studies, Reviews of National Programmes and the Developmento f Policy Investment Models 11-Dec-06 23-Oct-07 US$ 196,061 - 86,719 86,719 Assessment of Carbon Sequestration in the Lowlands of Baringo District, Kenya 01- Aug-07 31-Jan-08 US$ 50,000 5,809 5,809 United Nations Envimnmmlal Programme An Ecosystem Approach to RestoringW est African Drylands and Improving Rural Livelihoods through Agroforestry-based Land Management Interventions 01-Nov-04 31-0a-07 US$ 1,533,090 1,119,027 414,063 1,533,090 Sustaining the Values of ecosystem Services in Lake Victoria Basin 01 -Now06 31- 04-07 US$ 99,971 716 31,770 32,486 Pilot CBA studv at Oleoolos. Kaiiado District of Kenva 12-So-07 31-Mav-08 USS 12.400 - 10.328 10,328 Unilever To advance domesticalion of Allanblackia spp. In selected countries in Africa I1 01-Jan-05 31-Dec-07 EUR 80,000 104,111 16,077 12 0,188 To advance domesticationo f Allanblackia spp. In selected countries in Africa 111 01-Dec-05 31-Dec-07 EUR 140.000 53,868 58.589 112,457 United Natiom office at Nairobi USE of ICRAF Facilities During UNFCCC COP12 Side Events 30-Oct-06 30-Nov-07 US$ 51,660 14,864 20,004 34,868 Univerrity of Utncht Doctoral Student - Hesti lestari Tata 01-Jan-05 30-Sep-07 EUR 15,000 14,302 2,743 17.045 United States Agency for International Development Collaboration with universities 01-Jan-00 31-Dec-07 US$ 400,000 334,043 13,281 347,324 Environmental work in SE Asia 01-Ian41 31-Dec-07 US$ 150,000 20,508 7,515 28.023 Negotiation support system for natural resource conflict resolution to enhance environmental services in Southeast Asia 01-Jan42 31-Dec-07 US$ 424,000 421.1 76 2,824 424,000 Implementationo f geographic information system to support sustainable development 01-Oct-01 30Sep07 US$ 100.000 72.287 4,321 76,608 Alternatives to slash-and-burn 01-Oct-02 30-Sep-07 US$ 100,OOO 99,899 101 100.000 Environmental and Science Policies Mobilized to Address Development ChallengesUMIl) 15-Aug-05 30-Sep07 US$ 5,090,000 2,036,191 2,088,313 4,124,504 Support IoAVDRC 01-Dee-05 31-Dec-07 US$ 900.000 599,460 299,992 899,452 Strengtheningt he Careers of African Women Scientists 01-Jan-06 31-Dec-07 US$ 610,000 137,839 291.787 429,626 linking Climate Change Mitigation with Adaptation, Sustainable Develooment and Povem/ Reduction Through Improved iand Manageme; 01-Oct-06 30-Sew7 US$ 100.000 - 98.571 98.571 28 Audited Financial Statements 2007 Exhibit l a Schedule of UnrestrictedG rants Revenue cont. Donor Grant Nunc . ProiectDcreripIion StartDaIe EndDate Gmmq Pledged RiorYeur 2007 Total United SIaIes Deparbnenlo f Agriculture CIRAD ICRAF contract for USDA project Coffee programme 01-Nov-03 31-Dec-07 US$ 260,000 19 6,102 40,503 236,605 CIS Southem Sudan 01-Sep-04 31-Aug-07 US$ 50,000 28,731 1,952 30,683 CIS Capacity Building Southern Sudan Phase II 01-Oct-05 30-Sep-07 US$ 33,000 30,383 2,618 33,001 CGIAR Gender and Diversity Mentoring Workshop 21-lun-06 10Aug-07 US$ 27,800 26,503 1,297 27,800 MlNPlAPDAT/ICRAF - Food for Progress 2006 01-Jan-07 30-Dec09 US$ 4,000,000 - 314,730 314,730 WesIm Midanao CaMluniIy Initiatives Pmjed DAR-WMCIP ICRAF Collaboration Ol-Apr-04 30-Sep-07 PHP 1,099,734 17,256 2.987 20,243 World Bank GENNEBANK UPGRADlNG 01-lan-03 31-Dec-07 US$ 1,293,000 1,127,971 59,757 1,187,728 Information and Communication Technology ClCn Global Public G d s 01 -Jan-03 31-Dec-07 US$ 2 18,900 186,678 15,026 201,704 Demand Profiles and Supply Responses for Agricultural Education and Training at the Post-Primary Education Level in SubSaharan Africa 23-lan-06 28-Jun-07 US$ 70,300 61,424 6,720 68.1 44 Alternative to slash-and-burn 01-Jan-06 31-Dec-07 US$ 300,000 168,828 131,172 300,000 2006 World Bank Support M ILRWICRAF Alignment 01-Oct-06 30--07 US$ 70,150 - 36,372 36,372 Alternative to slash-and-bum2007 01-lan-07 31-Dec-07 US$ 300.000 - 131,472 131,472 Trees. Resilience and Livelihood Recovery in Coslal Zone of Aceh and Nias 16-Aor-07 31-Aue-07 IDR 381.348.000 - 15.939 15.939 World Resourea ImliIuIe Assssmenl of the hydrological impacts of land use in the Lake Victoria Basin: a case study of the Mara and Ewaro Ng'iro Ol-Feb-02 30-Apr-07 US$ 9,575 3,446 3,816 7,262 WRVICRAF Workshop: Methods workshop on decentralization and the environment 01 -Mar-03 31-Mar-07 US$ 8.246 7,241 881 8,122 Support for project to analyze the effects of decentralization on watershed management in the uplands of northern Thailand 01- Jan-02 30-Sep-07 US$ 14,000 11,451 2.283 13,734 Inventory of Indonesian Environmental Non Governmental Organizations 01-lun-03 31-Oct-07 US$ ' 12,600 7,642 2,142 9.784 Workshop NGOs and Environmental Governance in Yunnan 07-Sep-06 30-Nov-07 US$ 22,446 15.774 5,728 21,502 World Wildlife Foundatiw RUPES Equikdlr Payments Watershed Services Phase IM aking the Business Case 17-Jul-06 16-Mar-07 US$ 15,303 3,964 11,339 15,303 Carbon. Conservation and Livelihoods: an initiative for transforming the direction of Global Change 03-lul-07 30-May-07 US$ 50,000 - 42,634 42,634 55.122.086 22091.987 77,214.073 Audited Financial Statements 2007 29 World Agroforestry Centre Exhibit 1b Analysis of sources and applications of restricted project grants As at 31 December 2007 Applications of funds Totrl I I I I I available Personnel Professional Operational Supplies & Capital & Total Funds d f as a 2007 CWIS services Training travel services Depreciation Expenditure 31 Dee 2007 uurbrlii Centre for lntematlonal Agricultural llncum How do changing agroforestry landxape mosaics in SE Asia impact on watershed functions? 193,455 193,4! 51,054 30,687 422 22,472 83.829 188.46 4.99 Alternatives to slash-and-burn in Southeast Asia: Facilitating development of agroforestry systems 21,090 21,0! 179 939 254 1.37 19.71 Economic Potential of land-use Change and Forestry foi Carbon Sequestration and Poverty Reduction Project 10,051 10,0! 10.05 ASEMR002/051 Sustainable and growing landcare systems in the Philippines and Australia 3,132 50,878 54,O' 32,944 2.483 907 2,443 13,367 52.14 1.86 Enhancing Farmer Adoption of Simple Conservation Practices: land care in the Philippines and Australia (4,646) - 4,646 lWW2004/078 Evaluation and Adoption of Improved Farming Practices on Soil and Water Resources, Bohol Island The Philippines - 17,978 17.9; " 18 303 53 37 17.60 Enhancing Tree Seedling supply via Economic and Policy Changes in the Philippines Nursery Sector Project - 6.45 6,457 211 2,047 4,199 645 Sustaining and Growing Landcare systems in the Philippines and Australia - 1st Extension - 43.284 43.284 - 15,792 4,691 8.826 3.080 32.39 10.89 CDINOCA Rwanda Shade Tree Agroforestry Proiect - ' 63,140 187;468 250,608 67,298 26,484 32,775 30,413 24.457 1 81.42 69.1 a ,erdnnyf or Educational Development WholeSystem-in-RoomW orkshw, (7,469) - 3.884 3.58 ,liraN an Natural Resource Management (NARM) 2.802 2,802 2.80 sk-Pacific Network for Global Chanw Research linking Climate Change Adaption to Sustainable Development in Southeast Asia: A Synthesis of Activities - . 28,000 28,000 3.443 2,737 1,062 7.24 20.75 --I Audited Financial Statements 2007 I rhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Fundsb/f Funds Funds- Total lonor accrued prior from prior received accrued available Personnel Professional Operational Supplies & Capital & Total Funds c/f as a lame Project Description year year 2007 2007 2007 costs services Training travel services Depreciation Expenditure 31 Dec 2007 TOFNET Secretarit Coordinator 2,752 2,752 2.752 2,752 TOFNET Stake Holden Workshop 14,587 14.587 14.58 TOFNET Work programme 2004 (28,866) 28,866 - , - Provision of Scientific Partnership Services for AH1 (181,7381 159,696 347,ld 56,527 - 198,102 22,304 17,437 325,105 Provision of Scientific Partnership Services to TOFNET (274,242) 234.625 237.11 197,524 67,673 28,650 1,220 9,376 90,605 197,524 Enhanced Productivity, value added and competitiveness of the regional Agricultural systems- AH1 146,464 280,000 426,464 84,551 50,125 38,709 204,202 377.587 48.87 Support to TOFNn for CCS Funding Stream- B Research Projects (124,839) 154.31 29,550 29,550 29,550 ASARECA CCS - Sub-Grant Contract for support to AH1 for CGA stream- B Research Proiects- 146,723 146,723 - 13,093 68,311 17,743 ‘99,147 47.57 ustralian Aid Capacity Building and Team Building for the Strengtbening of Land Care Programs in Africa. . 20.741 20,741 7,978 2,386 8,790 1,586 20,741 Support for Landcare International in strengthening of landcare globally, with particular emphasis in Africa and Asia 14.785 14.785 4,259 1,637 8,601 288 14.785 Development lnstitutioonalM echanisms and Capacity to scale Up the wider application of Landcare Approaches in Natural Resouce Management withinn Panicioating countries, particularly Africa and Asia - 81,513 81.513 81.51 ustria Agroforestry capacity building partnership WAC- BOKU 12,422 12.422 - 17,422 12.422 Sustree sustainable use of Tree Resource in the Tropics - 342.972 342,972 55,394 19,184 90 11,444 33,054 11 9.1 65 223,80 Audited Financial Statements 2007 31 Sources of funds Applications of funds . Funds Fundsb/f Funds Funds Total Donor accrued prior ham prior received accrued available Personnel Professional Operational Supplies & Capital & Total Funds c/f as a1 Nune Project Description year Year 2007 2007 2007 COStS services Training travel services Depreciation Expenditure 31 Dec 2007 Africa Wildlife Foundation Introducing Agroforestry technologies for food security and income generation among smallholder farmers in the communities of Cub, Chivovo and Mbindhzo in Massingir District 4,231 4.23 Central Africa Regional Program for the Environment (CARPE) Landscape Program Implementation 43.421 24,559 27,ia 95,161 14,513 12,670 18,745 44,033 5,200 95.16 Belgium - Flemish Office for Development Cooperation and Technical Assistance Seconded staff associates ' WOB global support 2003-2007 26,461 52,613 79,074 882 17,495 55,863 2,103 76.34 2.73' Increasing market opportunities for indigenous fruit and culinary products in Cameroon through . improved market skills and strategies - 179,304 215,641 128.15 523,100 191,621 87,376 1,734 35,870 199.608 6.892 523,lC Biodiversity Transect Monitoring Analysis in Africa Collaboration in scientific research, enterprise development, capacity and institutional building 4,031 4,031 4,031 4,03 Bill and Melinda Gates Foundation ' Alleviation of Poverty in the Tropics - 15,000 15,000 8,153 207 8.36 6,63! AWARD Fellowship program to Fix the Leaky Pipeline of African Women Agricultural Scientists - 2,871,369 2,871,369 34,707 3,306 - 12,519 50.53 2,820.83; Bogor Institute of Agriculture Agriculture and Sustainable Vegetable Production in South East Asia Watershed (4,300) - 14,509 10,209 755 363 3,936 5.05 5,15! Canadian International Development Agency Valuation of the environmental services provided by agroforestry systems 29,089 29,089 29,08! Agroforestry for sustainable rural development in the Zambezi river (phase II) (730,093) - 916,734 186,641 137,356 25,407 664 10,585 12,615 186.62 l! Rehabilitatio of Agricultural Systems in Aceh - Developing "Nurseries of Excellence - 299,451 188.03 487,481 143,599 168,743 55,733 91,437 27.969 487.48 Audited Financial Statements 2007 I-- Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds I Applications of funds I Funds Fundsb/f Funds Funds Total lonor accrued prior from prior received accrued available Personnel Professional Operational Supplies & Capital & Total Funds c/f as a1 lame Project Description year year 2007 2007 2007 costs services Training travel services Depreciation Expenditure 31 Dec 2007 42,407 34,760 7,647 42,407 3,252 334 473 808 2,44 3,579 3,579 3,579 5.278 5,278 5,278 195,197 40,727 38,296 28,275 87,900 195,197 686,548 (18,174) 58,894 101 153,539 492,188 686,548 Time Sharing on Collaborative work on Spatial Analysis 8.344 8,094 16.438 15,348 Tropical Forest and Climate Change Adaption (TroFCCA) in the Philippines 2,425 2.425 1,192 1,192 1.23: To support CFOR research activities in DRC 37,800 37,800 - 30,750 30.750 7,051 Tropical Forests and Climate Change Adaptation - 10,000 10,000 5,487 2.947 1,290 9,724 271 Improving Economic Outcomes for Smallholder Crowing Tea In Indonesia - 56,031 56,031 9.888 3,401 7,216 2.458 22,962 33,06i CIFOR-ICRAF Biodiversity Platform "Research on Biodiversity Conservation on a Landscape Level" - 74,000 74,0001 981 55 1,0361 72,968 Audited Financial Statements 2007 b Sources of funds Applications of fund5 Funds Fundsblf Funds Funds Total lonor accrued prior from prior received accrued available Perronnel Professional Operational Supplies & Capital & Total Funds clf a5 at lame Project Description year year 2007 2007 2007 C05b services Training travel services Depreciation Expenditure 31 Dec 2007 ornullalive CMUP on lntrenational Agricultural Research African Highlands Initiative * 48,990 - 48,990 . 26,352 7,642 33,994 14,996 CCIAR Tsunami Website 34 34 34 34 entm lnternacional de Agricultural Tropical, Colombia Challenge programme on Water and Food ( 19, 6 32) - 32,8 79 33,0 80 46,327 - 18,212 - 24,939 3, 1 76 - 46, 3 27 onservation International foundation Implementationo f the Development of Collaborative Orangutan Habitat Protection in Batang Toru Watershed, North Sumatra (99.71 7) - 173,112 8,144 81,731 26,099 30,018 15,320 10,299 81,736 Collaborative Research on Globally Threatened Species at the Landscape Scale 6,500 -1 6.5001 - 2,641 567 619 1,697 5.524 976 Biomass Production, Restoration and the triple benefit approach within the Sierra Madre Biodiversity Corridor 11.091 9,644 20,734 12,421 4,108 1,906 2,305 20,739 Ci's Hotspots and High Biodiversity Wilderness Areas - 50,000 - 50,000 6,680 6,680 43,320 entro Internationald e la Papa Global Mountain Program- AH1 27,355 6,750 - 34,105 - 23,337 3,000 547 26,884 7.22 1 entre for Natural Resources and Development Calliandra seed production trainina workshop 9,778 9.778 9,770 9,778 OIN Impact assessment workshop 1,775 1,775 1,775 1.775 ornell University Planningw orkshop on dynamic poverty traps in East Africa lLi80 11.180 11,180 Planning workshop Environmental Services 3,695 - 3,695 659 2,319 2,978 71 7 Research and Field workd Expenses -Western Kenya (4,282) - 2,850 3,194 1,762 1,761 1,761 Audited Financial Statenients 2007 34 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Fundsb/f Funds Funds Total )onor accrued prior fmm prior received accrued available Personnel Pmfessional Operational Supplies & Capital & Total Funds c/f as a Jame Pmject Description year year 2007 2007 2007 COS& services Training travel services Depreciation Expenditure 31 Der 2007 15,881 913 6,623 7,537 8.34 I - . I Science and Technology Innovations for Improving Soil Fertility and ManaEement in Africa 446 446 446 446 leparbnent for International Development Project on production of a species monograph and extension literature for Prunus Africana 5,138 5,138 5,138 5,138 Strengthening social capital for improving policies and decision making in NRM 34,750 34,750 34,750 34,750 - Negotiation support for improved goverance and natural resource management in Indonesia (258,563) - 367,007 108,444 63,969 28,265 4,482 6,816 103,533 4.91 Scaling up the promotion of calliandra and other fodder trees in East Africa 92 92 92 92 Farmer Institutional Development: Analysis of Lessons Learned Study 5,875 5.875 5,875 5.875 Protracted Relief Programme- Southern Africa - 335,229 243,047 578.276 91,756 28,711 3,069 13,662 284,991 422.189 156.08; leutsche Cessellschaft fur Technische Zuummenarbeit Enhance Technical and Human Capacity for Allablakia Production in the Project area - 26.588 26,588 1,985 177 2,162 24,421 Trees in Multi-Use Landscapes in Southeast AsiaCTU L-SEA) - 494.298 494,298 114.065 37,620 22,526 1,779 175,990 3 18,301 PostDoc Project: ImprovingS oil Management Recommendations for Smallholder Farmers in Sub-Saharan Africa Using New Infrared Technology for Rapid Diagnosis of Soil Constraints - 54,533 54,533 32,916 4,078 655 37,649 16.88, Audited Financial Statements 2007 1, 35 Sources of funds Applications of funds I Funds Fundsb/f Funds Funds Total lonor a d p r i o r ham^ nceived aemred avaifabfe perwnnel ProfersiORd Operstiond supplier& CapihJ& T d Fmdsdfas~ a m Projecl Description year year 2007 2007 2007 COStr sewices Training travel services Depreciation Expenditure 31 Dec 2007 4.46 18 182 182 130.43 72,223 19,866 8,030 27,144 3.1 70 130,4331 5.69 1,690 1.690 4,OC 2.8a 2,801 2,801 2.68 1.01 2 1.01 2 1.67 2.85 2.859 2.859 1.64 3.76 2.62 2,624 2.6241 2.49 2,492 - . 2,492 40,55,, 18,614 120 8,921 12,898 40,5531 Sources of funds Applications of funds Funds FundsWf Funds Funds Total Donor accrued prior from prior received accrued available Personnel Professional Operational Supplies & Capital & Total Funds c/f as a Name Pmjed Doscription yerr year 2007 2007 2007 COSlo services Training travel services Depreciation Expenditure 31 Dee 2007 Field Research on Market Chain analysis of Trichilia emeticabnafurra) (5.020) 10.000 4.95 9,93r 5,150 2,744 2,040 9,934 Land Degradation Assessment in the Pilot Districts of Mbeere, Mwingi and Narok under UNTS/KENX)Ol/GEF projects - 15.02 15,0?! - 15.000 25 15,025 Support for production and dirtribution of Sahel Agroforesterie 2007 - 13,457 13.45; 64 1 64 1 12.81 Student fellowship Forum for Agricultural Research in AKca A meeting of African Networks and Assiciations 948 941 948 948 FARA ACM 2007 Side Event - 2.40 2,40( 1,008 (230) 1,622 2,400 Associate Expert - Salla Rantala - 111,911 140,854 ?52,76! 75,861 24,644 125 6,248 533 2,211 109,622 143.14 IPFE-Forestry Education Workshop - 50.67 50,676 300 4,440 30,129 13,609 2,198 50,676 Associate expert secondment 20,074 ?0,07r 20.07 Ford Foundation Range of income generating opportunities for rural youth in Kakamega district of Kenya 41,449 41,44! 41.44 Watershed Management in China - 159,942 159.94; 55,487 20,541 16,305 61,304 1,884 155,520 4.42 Increase understanding of the environmental services provided by upland communities living in poverty and their potential benefit for local political and economic empowerment. - 145,851 86.250 232,101 10,722 19,627 33,325 8.092 1 ~ 8 5 8 84,623 147.47 Capacity Building for two community groups adjacent to Kakamega Forest Reserve - 133,500 j33.500 ?67,00( 8,931 47,189 10,831 17,130 36,384 120,465 146.53 Collaborative Study on Social Issues in Oilpalm Plantations 575 575 57 Gemany Specialized consultancy services and training technicians from the Brazilian agricultural research system 22,809 30,910 53,715 4,032 41,272 4,407 49,710 4,OO Audited Financial Statements 2007 137 Exhibit 1b Analysis of sources and applications of restricted proiect grants cont. Applications of funds Funds Fundsb/f Funds Funds Total ' Donor. accrued prior from prior received accrued available Personnel Professional Operational Supplies & Capital & Total Funds c/f as a Name Project Description year year 2007 2007 2007 costs services Training travel services Depmciation Expenditure 31 Dee 2007 Global Dimension Trust Environmental Education workshop 757 757 75 Global Environment Facility Desert margin programme ' 3,525 3,525 3,525 3.52 Western Kenya Integrated Ecosystem Management Proiect (WKIEMP) (425,606) - 218,362 440.711 233,462 93,045 608 27.768 92,574 19,468 233,46 Global Mountain Programme Global Mountain Programme, African highlands Initiative 6,230 6,230 6,230 6.23 Joint GMP/AHI research posistion 11,097 67,638 78.735 76,643 76.64 2.09 Goteborg University Second Workshop: Land Markets and Poverty in Africa Donor Name: Coteboa University 10,277 10,277 10,27 Harvard University integrated Knowledge and Policy for the management of Natural Resources in International Development - 35.94 35,945 25,260 4,570 4,703 1,413 35,94 Institute for Environmental Innovation International Small Group and Tree Planting Program - Tl5T - 9,775 9,775 9.77 InternationalA tomic Energy Agency TraininE for research fellow InternationalC rop Reseach Institute for the Semi Arid tropics Funds for the research support unit (1 1.1 39) - 11,139 Internationale en Recherche Agmnomique pour le Dbeloppement CAFNET: Connecting, enhancing and sustaining environmental services and market values of coffee agroforestry in Central America, East Africa and India - 183,463 183,463 67,2 12 9.935 8,623 24,626 15,516 4,320 130.23 53.23 InternationalC entre for Underutilized Crops Production of farmers manual on safou (Dacryodes edulis), production of A1 size, full colour poster, training courses, a report to be submitted on the completion of the training courses (1,161) - 1,161 I Audited Financial Statements 2007 I 38 Sources of funds Applications of funds Funds Fundsblf Funds Funds Total )onor accrwd prior from prior received accrued available Personnel Professional Operational Supplies & Capital & Total Funds c/f as lame Project Description year year 2007 2007 2007 cosh services Training travel services Depreciation Expenditure 31 Dec 200: iternational Development Researeh Centre Enhancing knowledge management to advance ' INRM research development and advocacy 84,027 48.873 132,900 19,350 26.114 62,564 1,442 3,146 112.61 20.2, CCIAR Meeting on INRM -funding participation of NARS researchers from Eastern and Southern Africa 5,310 5,310 5,310 5.31 Forging links between agroforestry research and development in the Sahel 28.223 22.684 50,907 191 10.904 5,119 34,694 50,9( Enhancing Biodiversity of Agroforestry Parklands and Improving the Well-Being of the Rural Poor in the Sahel 21,084 8,330 29,414 1.491 5,733 11.874 19,1( 10.3 25th Anniversary Celebrations African Highland Initiative-A casia Phase11 50,577 99,203 35.872 185.652 48.589 57,585 170 18,424 51,931 8,953 185.61 Urban Harvest Programme 4,602 4,602 4,6l Enhancing Biodiversity of Agroforestry Parklands and Improving the Well-Being of the Rural Poor in the Sahel 142,201) 11 9,100 59,676 136,575 1.848 50,272 9,094 75,361 136.57 African highlands initiative/Acacia Southeast Asia Programme (6,310) 7,000 16,029 16,719 7,069 4,625 3.2 15 1.810 16.71 Global Scoping Study on Compensation for Ecosystems Services (3,925) 12,283 8.358 962 7,397 8.35 Identifying Partners for the Rural Poyeriy and Environmental Programm- 2005/2010 15.418 1,447 16,875 1,169 64 15,642 16.8i Donor Scoping for Payment for Environmental ServicedCompensation for Ecosystem Services IPEYCE5) 1,500 1.900 4.400 800 293 1.05 3.31 Regional Impact Assessment of the African Highlands Initiative Ecoregional Programme 19,227 135 19,362 1,635 16,850 877 19.3t Regional Impact Assessment of the African Highlands Initiative Ecoygional Programme II 54,626 54,626 54.6; Options Politiaues et de recherches Aaroforesteres bour ameliorer la Nutrition - 24,709 -1 24,7091 6.316 15.552 2,104 23,91 7: Audited Financial Statements 2007 39 Sources of funds Applications of funds Funds Fundrbff Funds Funds lonor accrued prior lrom prior received accrued Total Funds c/f as a lame Projecl Description year year 2007 2007 31 Dec 2007 Workshop on network for the promotion of agroforestry and soil conservation-Bamako, Mali 8,784 8.784 8,78 Diversification of smallholder farming systems in west and Central Africa through cultivation of indigenous trees (36,790) 38,353 1,563 1.56 Africa workshop of the Popular Coalition to Eradicate Hunger and Poveq 1 (11 Reward the Asian upland poor for the environmental services they provide (69.1 59) 193,056 1,528 (10,239) 9,564 113,019 123.64 24 Diversification of smallholder farming systems in west and Central Africa through cultivation of indigenous trees- Phase II (749,538) 701,174 377.7: 47,413 123 38,244 79,818 329.38 Study on Approach to Rural Development: Lao PDR 4,184 4,184 4.18 Stakeholders Workshop AHT 9.800 9.800 9.80 Strengthening Livelihood Strategies in the West Africa 5ahel through imDroved ManaEement and Utilization of Parkjand Agroforest - (1,151) - 541,425 540,274 69,589 174,670 11,057 57,780 158,056 471.15 69.12 :AR Wiltied Thalwitz Scholarship IFAR Research Fellowships 2.282 2.282 2.282 2.28 IFAR Research Fellowships - A. Muchugi IFAR Research Fellowships -Athanase Mukuralinda Partnership Awards A5B 10,000 10,000 698 2,406 3.10 6.89 Evaluation of the effects of Land Ure/Land Use change on Greenhouse Gas Emissions and Soil Nutrient Transformation in Western Kenya - 11,000 11,000 5,626 1,429 3,945 11 ,oo iternational Food Policy Research Institute Negotiating land rights and natural resource regulations for local people: The role and effectiveness of secondary farmer and community organizations in upland watersheds of 5E Asia 50,904 50,904 23.742 8,050 10,094 4,161 46.14 4.75' CAPRI llFPRl AH1 Collaborative project (40,850) - 75,000 34,150 3,973 2.794 3.832 10,60 23.551 BASIC CR5P 5.E. Asia (14 4,330) - 371,380 227,050 18.110 19,724 72,887 2,720 72,908 186.34' 40,70 Audited Financial Statements 2007 I Sources of funds Applications of funds Funds Fundsb/f Funds Funds Tolal )onor accrued prior from prior received accrued available Personnel Professional Operational Supplies & Capital & Tohl Funds c/f as a lame Project Description year year 2007 2007 2007 coslc services Training travel services Depreciation Expenditure 31 Dee 2007 3,791 3,791 3,791 1,924 1,924 1,924 2,696 2,696 2,696 Stronger by Associations: Improving the understanding of how forest-resource based SME associations can benefit the poor. 428 428 Transforming payments for environmental services in China: moving from state control to 41 4281 equitable market mechanisms. 221 221 221 22 1 Deveopment of Reward mechanism for Environmental Services Publications 40 (48) Institute of International Education Inc Repairiig the Leaking Pipeline of Women Agricultural Scientists in Africa - 12,871 12,871 12,871 (1 9) 12,852 1 nstitute for law and EnvironmentalG overnance Tapping and Using Coastal Natural resource management Knowledge across generations project contribution to ANAFE 13,771 ntemational Livestock Research Institute Systemwide Livestock Program 3,327 3,327 61 8 2,131 2.748 57 Secondment of CRU Staff 4,972 12.382 17,354 7,650 1,977 141 9,768 7.50 Improving Productivity and Market Success of Ethiopian FarmersOPMS Project) (12,757) - 12,757 Peri urban milk production in the highlands of East Africa 16,052 16,052 16.05 ICRAF-ILRIS pouce Program 4,669 4,6691 4,66 Audited Financial Statements 2007 I41 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds I Applications of funds Funds Funds Wf Funds Funds Total I I I I I 1 )onor accrued prior from prior received accrued available Perronnel Professional Operational Supplies & Capital & ' Total Funds c/f as a lame Project Derrription year year 2007 2007 2007 COStS services Training travel services Depreciation Expenditure 31 Dec 2007 The Amazon Initiative (AI) Consortium for Conservation and Sustainable Use of Natural Resources (2,190) - 2,190 Institutional Strengthening for Sustainable Resource use in the Amazon Region - 25,000 4.64 29,6461 6,239 4,045 6,791 10.966 1,606 29.64 iternational Plant Genetic Resources Institute Increasing information availability and documentation efficiency in ICRAF's tree genetic resources project (1.869) - 1.869 IPGRI/IFAD/FAO - Empowering Sahelian farmers to leverage their crop diversity assets for enhanced livelihoods (1 0.1 14) - 10,114 IPGRI/IFAD/FAO - Empowering Sahelian farmen to leverage their crop diversity assets for enhanced livelihoods-2006-2007 - 22,500 22,500 18,594 18,59 3.90, eland Malawi A&forestw food Security ProEramme - 1,375,353 1,375,353 141,116 206,230 2,902 102.798 517,402 173,376 1.143.82 23 1.52' ilernational Rice Research Inslilule IRRl rice research and training projea-phase V 1,518 1.518 1,518 1.51 South Asia Programme 33,081 33,081 5,946 - 21,552 27.49 5.58. Rice Landscape Management for Raising Water Productivity Conserving Resources and Improving Livelihoods in Upper Catchments of the Mekong and Red River Basin 14,902 - 14.77 29,678 21,435 7,552 69 1 29.67 SlY Agile Project -2004 - 103,017 . - 103.01 7 70,016 .20,839 . 955 888 92.69, 10.321 AH1 AGILE 2006 - 191,709 191,709 13.217 17.273 31,391 14,615 1,325 87.83: 103.87: AH1 AGILE 2007 - 201,532 201,532 201.53: iternational Water Management Institute In-KM metadata development project. (4,126) - 4.300 74 74 7, CIS- CSI Meeting 702 . 702 702 70: Audited Financial Statements 2007 I Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Fundsb/f Funds Funds Total Donor accrued prior fmm prior received accrued available Personnel Professional Operational Supplies & Capital & Total Funds d f a s a Name Project Description year year 2007 2007 2007 COSb services Training travel services Depreciation Expenditure 31 Der 2007 Japan Support for seconded expert I Funds for genetic resources of agroforestry trees (70,000) - 70,000 Combating agaist Dessertification with Agroforestry in the Drylands of East Africa (19,811) - 40,000 20,189 2.356 2,323 5.800 10,479 9.71 japan International Research Center For Agricultural Sciences lapan-CCIAR Fellowship Programme 2006-2007 3,000 3,000 120 163 1,618 370 2.270 73 Japan-CCIAR Fellowship Programme- 2007-2008 - < - 3,000 3,000 2,644 2,644 35 Kenya Agricultural Research Institute Agricultudivestock Reseach Support Programme- PHD Student Kanvaniua 30 (30) Kenya Arid Lands Resource Management Project II (ALRMP II) 35,557 35,557 4.410 2.654 20,126 27,190 8.36 KEFRl FORIAM PROJECT 7,863 10.807 18,670 518 1,815 3,803 6,135 12.53 Katholic University Facilitaing Community-DrivenS ustainable Development in The Uplands of Southwest China 6,361 27,001 7s 34,119 3,529 1,938 4.734 11,398 1,520 34,119 FacilitaingC ommunity-Driven Sustainable Development in The Uplands of Southwest China- Phase II - 81,577 59,85 141,436 62,821 19,889 173 10,490 48,063 141,436 KEPA Funds for work in Zambia. 1 (1) Laguna lake Development Authority Laguna de Bay EnvironmentalA ction Planning (LEAP) (14 ,189) - 16,804 2,15 4,765 4,763 2 4,765 Man Inc Cocoa Agroforestry Meeting (9.1 46) - 9.14 Trees and Markets (1,376) - 40,000 38,624 4,631 3,106 1,597 25,583 34.91 6 3,70 Audited Financial Statements 2007 43 Sources of funds Applications of funds Funds Fundsb/f Funds Funds Total lonor accrued prior fmm prior received accrued available Pemnnel Pmfessional Operational Supplies & Capital & Total Funds c/f as I lame Pmject Description year Year 2007 2007 2007 COS& services Training travel services Depreciation Expenditure 31 Dec 2007 Climbinn Beans Project - 27,115 27,115 27,ll l i l lenim Development Goals Financial and Admin Support to MDC Technical Centre - E & S Africa lultidonor Trees and Markets 3,890 3,890 1,167 348 1,515 2,3i GIS Multi-donor Funds - 24,004 24,004 24,Ot Tanzania Country Office Operations 5,898 9,217 15,115 3 69 2,866 3,235 11,8t SEA Regional Office Operations 5,918 18,743 24,661 1,688 364 5.888 2,841 10,782 13.8; Eco-AgricultureC onference Soils Lab 2,897 2,897 2,897 2,897 Gender and diversity programme (62,697) - 1,073,039 163.8r 1,174,189 383,269 550,779 169,004 67,489 3,650 1,174,190 Nursery flagship project 4,309 4,309 4,309 4,309 Funds for purchase of vehicle 100,459 164,371 264.830 264.82 Workshop on analyzing aaricultural markets 12,088 85,826 97,914 97.91 Iational Agricultural Reseach Organization- UGANDA Data Management- RSU 1,297 1,297 1,297 1,297 lational Science Foundation Biocomplexity in the Environment (BE): Integrated Reseach and Education in Environmenfal Systems Dynamics of Coupled Natural and Human Systems (CNH) (22,321) - 27.9: 5.61 5 3.848 1,767 5,615 letherlands Development Assistance Travel money for associate Audited Financial Statements 2007 44 xhibit 1b Analysis of sources and applications of restricted project grants cont. Applications of fun& Funds Fundsb/f I Funds Funds Total )onor accrued prior from prior received accrued available Personnel Professional Operational Supplies & Capital & Total Funds c/f as a dame Proiect DescriDtim I veal year 2007 I 2007 2007 costs services Training travel services Depreciation Expenditure 31 Dee 2007 letherlands Advancing agroforeslry reseach and evelopment through training and education (162,653) 731,624 43.6C 612.58 21 1,421 43,341 259 45,753 202,908 8,898 612.58 Dutch JPOf or ASB Global Programme (2,900) 2,900 Juniorp rofessional officer for enterprise and entrepreneurship in agdorestry 1.387 1.38 1.38 Juniorp rofessional officer for associate data analyst'- Kenya 9,366 36,761 46.12 46.12 Junior professional officer for a socio-economist for the Sahel region (31 ,798) 31,798 Juniorp rofessional officer for social analysis in community based natural resource management in Southern Africa (36,177) 36,177 Global Water Project 56,324 (56,324) African highlands initiative Sahel Programme (11,000) 11,000 Alternatives lo slash-and-burn Improved Rainwater Management for Sustainable Development - Bridging Grant - 300,000 65,324 365.32 48.625 87.667 850 24,996 155,396 317,53 47.78 lorth Carolina State University Provide Information on the Flow of Vegetables and Agroforestry Products from Indonesia and the Philippines 464 46 227 22 23 Agroforestry and Sustainable Vegetable Production (1 3.884) - 58,534 44.65 14,996 10,215 9.105 10.288 44.60 4 lorway Combating nutrient depletion in the Ethiopian highlands Farmers study - Sahel - 44,863 2.5C 43,35 5,038 1,752 13,631 13,469 9.470 43.35 Alternatives to slash-and-burn bxford Forestry Institute Consultancy- Steve Franzel - 4,099 4.09 1,425 2.3 19 356 4.09 Audited Financial Statements 2007 I45 Exhibit 1b Analysis of sources and applications of restricted project grants cont. I I Sourcesoffunds Applications of hrndr Funds Funds b/f Funds Funds Total )onor accrued prior fmm prior received accrued Personnel Professional Operational Supplies 81 Capital & Total Funds c/f as a dame Project Description year year 2007 2007 2007 costs services Training travel services Depreciation Expenditure 31 Dec 2007 34,b; 22;w 7.795 1,598 3,116 3 6 4 52,Ol 10,229 12 499 12,743 23.48 28.53 12,7( 48 1,690 2,915 4.65 8.05 36.5; 20.202 1,312 30 5,516 9,519 36.57 174,l' 26,075 111,615 680 23,627 12,121 174.11 Research planning workshops on agroforestry, livestock, policy and watershed management in East Africa. 33,155 33,1! 33.15 Consortium for scaling up options for increasing farm productiviw and incomes in Western Kenya African highlands initiative 1 Adoption of soil fertility technologies - Western Kenya - . 1 Development and more responsive agricultural extension for the uplands 100,095 I 1O O,O! (6,7291 30.760 61 9 8.738 32.387 65.77 34.32 Gender and Diversity 21.171 - 24.74 45.91 17,955 (25,034) 43,752 9,245 45.91 Royal Swedish Academy of Agriculture and Forestry Sustainable Forest Management in Africa (37,038) - 419,960 58.42 441,31 192,129 50,744 166,996 28,046 3,427 441.34 RSSP ProgressiveT erracing and Agroforestry for Soil Conservation and ImDroved Livelihoods (26,303) - 73,600 36,79 84,0! 25.278 21,250 15,734 21,834 84.09 The Royal Swedish Academy of Agriculture and Forestry Lessons learnt on sustainable forest management in Africa .2,041 2,oi 2,041 2.04 Audited Financial Statements 2007 I -146 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds I Aorro licalions of fu~~ nds I ~ Funds Funds b/f Funds Funds Total lonor accrued prior imm prior received accrued available Personnel Professional Operational Supplies & Capital & Total Funds c/f as z lame Project Description year year 2007 2007 2007 rusts services Training travel services Depreciation Expenditure 31 Dee 2007 bRCS Secretariat Influence of Biomass Burning, Biogenic and Anthropogenic Emissions on Urban Air Quality in South and East Asia- II 512 780 1.292 1,25 rART Secretariat PHD Fellowship - EEerton University 554 554 498 56 553 asakawa To advance the science and practice of of agroforestry to transform lives and landscapes of rural poor (1 ) 1 end A Cow Rwanda Training and Technical Guidance to Send A Cow Rwanda Framers in KabuEa, Buliza and Bicumbi 7,205 7,205 7.2C ilvoarable g r O t 0 - v ir Europe WaNulCAS model 9,822 9,822 9,822 9,822 3 i l Fertility Consortium for Southern Africa influence of biomas burninp SOFECSA 21,793 pain Enhancing farmer adoption of conversation farming and agroforestry practices through farmerdriven knowledge-sharing institutions in Claveria, Philippines - 200,159 6,631 206,790 -I 206.73 Scaling up successful agroforestry practices and the land care approach to a wider range of . tropical hillside environments in the Philippines 12.720 12,720 12,720 12,720 Disseminating sustainable agroforestry . innovations through grassroots organizations in the uplands of northern Vietnam 5.284 5.284 5,284 5,284 . Support to decentralization systems of seed produstion of agroforestry trees and community management of foreste land in provinces of visaya and mindanao Philippines - 134,814 134,814 134.81 Support for DecentralizedT ree Seed Systems and Improved Community-based Forest Management incentral Visayas and Mindanao, the Philippines - 121,173 121.1 73 52,188 15,712 16.825 17,590 102,316 18.85 Audited Financial Statements 2007 147 Exhibit 1b Analysis of sources and applications of restricted project grants cont. I I Sourcesoffunds Funds Fundsb/f Funds Funds Total kmor accrwd prior from prior received accrued available Personnel Professional Operational Supplies & Capifal6r Total :unds clf as a1 l a m PmjecfDescription F a r F a r 2007 2007 2007 COS& services Training travel services Depreciation Expenditure 31 Dec 2007 30,61 - 29,200 757 634 3459 18 Extension of support to agroforestry rekarch and development activities under Afrena (79,331) 79,331 European Union funds for Uganda (27,708) 27,708 Stichting Forests Absorption Carbon Dioxide Emision - Encofor Proposal (143,218) 121,884 92.3; 70.95 2,063 35,121 13,585 20,227 70.99 The Role of Relevant Basic Education in Achieving Food Security and Sustainable Rural Developmenf 11,673 11.67 1,143 1,262 2.40 9.26 Multipurpose Nitrogen Fixing Trees and microsymbionts (4.438) 4.438 Sound management of genetic resources of agroforestry trees and developing sustainable seed and reeding systems- Asia 1 (11 S.Easia Programme 63,875 257,896 321,771 98,056 37,185 3,895 14,054 53.642 206.83 114 .93 Harmonizing policy for environmental stewardship and rural development- Asia 2007 947.575 947,575 420,576 262,399 77 34,031 229,536 955 947..57 Harmonizine wlicv for environmental stewardship;id r$al development- Africa 2007 581,292 581,292 268,163 142,226 307 52,597 80.108 37,890 581.29 Sound management of genetic resources of agroforestry trees and developing sustainable seed and seeding systems- Asia 2007 - 692,504 321,4d 1,013,950 493,531 226,327 454 62,386 231,253 - 1,013,95 Sound management of genetic resources of agroforestry trees and developing sustainable seed and seeding systems- Africa 2007 - 671,768 671,768 361,214 169.290 4,540 24.532 110,226 1,966 671,76 Audited Financial Statements 2007 48 Sources of funds Applications of funds Funds Fundsb/f Funds Funds Tola1 Donor accrued prior from prior received accrued available Personnel Professional Operational Supplies & Capital & Total Funds c/f as a Name Project Description Year year 2007 2007 2007 COSSl services Training travel services Depreciation Expenditure 31 Dec 2007 Swedish International Development Cooperation Agency Scholarship for PHD student 1 (1 1 . _ Agdorestry support project for Vietnam and Lao 1 (1) African network for agroforestry education 62 - 30,513 30,575 - 16,160 3,216 . 2.524 6,906 1,770 30,575 Zambian agroforestry research project-2003 (8.603) - 8,603 RESEARCH ASSOCIATE - VERONIKA ARESKOUG (5.326) - 5,326 Socioeconomic assessment of the roads networks and their effect on rural livelihoods in Nyanza Province, Kenya (7,229) - 7,229 ICRAFIRELMN collaboration programme 2004- 2006 - 330,316 330.31 6 31,259 43,478 8,084 23,186 135 106.1 43 224.11 Lake Victoria Region Local Authorities Cooperation (LVRLAC) (3 1,941 I - 35.422 3,481 3.482 3.482 KUSA Community Development Society 13,166 - 13,166 13.16 ARARI-ICRAF Activities in Ethiopia 2 ' (2) SEANAFE Phse II. Sharing Knowledge on Markets, landscapes and Environmental Policies (1 25,583) - 491.989 366,406 70,419 101,500 5,800 63,063 124,795 830 366,406 Zambian, agroforestry research project Conference on Expanding Agribusiness Links with Samllholder Farmers in Africa Nov 2005 44,103 46,463 - 29,860 22,276 6,828 31,6C Identify ASB opportunities for Poverty Alleviation 5,924 5,924 5,924 5,924 A green-Blue Water Initiative on the Mara River basin - 103,736 103,736 - 19,721 19,027 28,495 67,243 36.45 ConsolidatingA NAFE for the expansion of Agroforestty Education into the BASIC Initiative - 297,602 297,602 18.576 19,840 27,523 8.901 28,105 102,945 194,65 BIO-EARN - 9.253 2,743 11,996 5,619 2,346 4,030 11,996 43 I 4 1 - 43 43 To investigate the scope for corporate support for tree nursery research and attributed tree planting 18.61 2 - 18,612 3,184 435 3,710 1,780 9,109 9,50 Fellowship Program to Enhance the Careers of East African Women Crop Scientists 9,959 9,755 - 19,714 19,71 Audited Financial Statements 2007 49 Exhibit 1b Analysis of sources and applications of restricted project grants cont. ~ Sources of funds Funds Fundsb/f Funds Funds Total Donor accrued prior h m p rior received accrued available Personnel Professional - Operational Supplies & Capital & Total Funds clf as a1 Yam Project Description year Y=r 2007 2007 2007 costs services Training travel services Depreciation Expenditure 31 Dec 2007 Second International Symposium on Multi-Strata Agroforestry Systems with Perennial Crops: Making ecosystem services count for farmers, consumers and the environment - 17.36 17.36 17,252 117 17.36 ICRAF-WCA Workshop Agroforestry policy and research options for improving nutrition, health and livelihood of the rural poor in West and Central Africa - 11,584 3,Ol 14.60 14,601 14.60 figray Faad Security Office - Ethiopia finker Foundation Latin America 11,463 11.46 11.46: Improving food security, alleviating poverty and protecting the environment - Tigray region Ethiopia 23,998 (12,757) 11.24 - 11,240 11.24 lhailand - Kingdom of ParticipatoryW ater managementfor Ping River Basin Proiect (4,918) - 4,918 rmpical Soil Biology and Ferlilily Fmgramme Abet Symposium 3.864 3.86 3,864 3.86 W i d World Organizationf or Women in Science WOWS) TWOWS PostgraduateT raining Fellowshir, 6,319 5,236 11,55 2,343 6,000 889 1.22 1 10.45 1.10. Upland Development Programme in Southern Mindanao Enhancing the Upland Extension Delivery Systems in Southern Mindanao 12,602. (6,914) 5.68 5.68, Southeast Asia Programme (6.914) - 6,914 2006 UDP Enhancement of Upland Delivery Extension Services in Southern Mindanao (10.288) - 53,764 43,47 5.782 2 68 242 6,2! 37.18 Univemity of Edinburgh Carbon Project in Gorogosa 12,064 12.06 12,064 12,ot Audited Financial Statements 2007 I Sourres of funds Applications of funds Funds Fundsb/f Funds Funds Total onor accrued prior from prior received accrued available Personnel Professional Operational Supplies & Capital & Total Funds clf as a ame Project Description year Y=r 2007 2007 2007 COSIS services Training travel services Depreciation Expenditure 31 Der 2007 48 Raising central nursuries for Rusinga Islands Initiative 298 29 298 - 1 29 MDC Technical Centre Support 12,500 12.5c 12.50 Expansion of the Knowledge Base on Poveny- Environment Linkages through Conducting 10 Cases Studies, Reviews of National Programmes and the Development of Policy Investment Models 50.387 77,555 127.94 - 26.262 19,574 40,882 86.71 41.22 Assessment of Carbon Sequestration in the Lowlands of Baringo District, Kenya - 5,8( 5.8C 3,201 2,235 373 5.8a Alternatives to slash-and-burn nited Nations Environmental Programme An Ecosystem Approach to Restoring West African Drylands and ImprovingR ural Livelihoods through Agroforestry-based Land Management Interventions (38,181 1 413,307 38.9: 414.06 40,191 103,552 13,007 26,264 227,943 3,106 414.06 Rain Water Partnership Programme 15.487 (2.992) 12.45 12.49 CIS Maping on Rainwater Harvesting Potential for Africa (11,492) 11,492 Building Capacities for Using Rain Water Harvesting (RWH) for Productive Purpose (11 ,986) - 11.9t Post Conflict Environmental Assessment for the Sudan (35,000) - 35.0C Sustainine the Values of ecosvstem Services in Lake Victoria Basin 74,274 74.21 - 19.675 8,844 3,251 31.77 42.50 Pilot CBA stud,y at Olepolos, Kajiado District of Kenya - 9,300 1, Oi 10.32 - 10,300 5 23 10,32 nilever To advanve domestication of Allanblackia spp. In selected countries in Africa II 24,070 24.01 1,052 - 15,025 16.07 7.99 To advanve domestication of Allanblackia spp. In selected countries in Africa 111 5,115 131,926 137.04 - 16,983 16,363 25,242 58.58 78,45 Audited Financial Statements 2007 I51 Sou~eso f funds Applications of funds Funds Fundsb/f Funds Funds Total Donor accrwd prior from prior received accrued available Personnel Professional Operational Supplies & Capital & Total Funds c/f as a Name Projed Description year year 2007 2007 2007 costs services Training travel services Depreciation Expenditure 31 Dee 2007 United Nations O K ia t Nairobi USE of ICRAF Facilities During UNFCCC COP12 Side Events (14,864) - 63,738 - 48,874 - 12,219 7.785 20,004 28.87 Universityo f Utrecht Doctoral Student - Hesti Lestari Tata (4,038) - 5.285 1,495 2,742 317 1,740 339 346 2,743 Collaboration with universities 32,957 - 32,957 2,986 8,855 1,440 13,281 19.67 Increasing information availability and documentation efficiency in ICRAF's tree genetic resources pmiect (1,869) - 1,869 Environmental work in SE Asia 7,515 - 7,515 7,515 7,515 Negotiation support system for natural resource conflict resolution to enhance environmental services in Southeast Asia 2.824 - 2.824 2.824 2.824 Implementation of geographic information system to support sustainable development 4.32 1 - 4,321 4,321 4,321 Alternatives to slash-and-burn 101 101 101 101 Climate Change Working Croup - 100,000 (100,000) Envimnmantal and Science Policies Mobilized to Address Development Challenges (308,941) - 1,975,750 421,504 2,088,313 320,639 635,197 8,765 178,552 933.1 02 12,059 2,088,313 Integrating agriculture and environmental research programmes-alternativest o.slash-and- AVDRC 540 - 299,452 299,992 8,992 - 291,000 299,992 I Strengthening the Careers of African Women Scientists 62.161 210,000 19,626 291,787 2,213 209,836 48,439 31,299 291,787 ' Intensifyingt he Benefits of agroforestry technologies on Livelihoods of Farm Families in Southern Africa (IEHA) (1) 1 Linking Climate Change Mitigation with Adaptation, Sustainable Development and Poveq Reduction Through Improved Land Management - 100,000 - 100,000 57,057 36,116 531 2,717 2.150 98,571 1.42 Audited Financial Statements 2007 52 Exhibit 1b Analysis of sources and applications of restricted project grants cont. Sources of funds Applications of funds Funds Fundsblf Funds Funds Total 'mor accrued prior from prior received accrued available Pemnnel Professional Operational Supplies & Capital & Total Funds c/f as a ame Project Description year year 2007 2007 2007 costs services Training travel services Depreciation Expenditure 31 Dee 2007 40,503 3,682 1,186 35,635 40,503 22.61 7 177 162 1.61 3 1,952 20.66 2.61 7 238 51 2.328 2,618 CGIAR Gender and Diversity Mentoring ' Workshop (26,503) - 27,800 1,297 1,297 1,297 MINPLAPDATKRAF - Food for PrRress 2006 - 482.588 482,588 61,464 21,475 80,902 128,622 22,267 3 14,730 167.85 lageningen University and Research Centre Laboratow Traininn Rwandan Technicians (626) 626 lestern Midanao Community Initiatives Project DAR-WMCIP ICRAF Collaboration 576 2,411 2,987 2,987 2,987 /inrock International Carbon Sequenstration through Clean Development (CSCDM) Mechanism (6,357) - 6,357 /odd Bank Alternatives to slash-and-burn 1 (1) GENNEBANK UPGRADING - 165,030 165,03:) - 19,570 4,071 14,728 21,389 sg,7sil 105.27 Information and Communication Technology (10)G lobal Public Goods 32,222 32,222 15,026 17.19 Support for Rwanda Demand Profiles and Supply Responses for Agricultural Education and Training at the Post-Primary Education Level in Sub- Saharan Africa 8,876 8.876 1.511 4,170 1,039 6,720 2.15 Alternative to slash-and-burn - 131,172 131,172 10,000 72,389 2,783 12,693 19,599 3,708 131,172 International Science-policy Forum on Climate Change Adaptation In Africa 23,875 9.787 33,662 33.66 2006 World Bank Support to ILRIIICRAF Alignment - 70,150 70.1 50 867 1,120 18,683 15,702 36,372 33.77 Alternative to slash-and-burn-2007 - 300,000 300,000 20,525 45,364 49,569 16013 131,472 168.52 Trees, Resilience and Livelihood Recovery in Costal Zone of Aceh and Nias - 42,138 42,1381 213 9,819 5,906 15,9391 26,19 r Audited Financial Statements 2007 I53 Sources of funds Applications of funds Funds Funds Wf Funds Funds Total Donor * accrued prior from prior received accrued available Personnel Professional Operational Supplies & Capital & Total Funds c/f as i Name h i e d D escription year p a r 2007 2007 2007 costs services Training travel services Depreciation Expenditure 31 Dec 2007 b o r l dC onservation Union I I I Mt Elgon Regional Ecosystem Conservation Programme (MERECP) (140.844) - 90,948 110,3881 60,4921 . - 29,270 26,487 4,736 60,493 Developing strategic partnerships for enhancing the role of natural resource management in integrated conservation and development- Phase II. - 79,982 4,521 84,503 24,020 13,300 4,510 42,673 84.503 World Food Programme World food prize summer intern 1 (1 1 Provision of Grafted Seedlings 9,686 - 9,686 9.66 World Resources Institute Assessment of the hydrological impacts of land use in the Lake Victoria Basin: a case study of the Mara and Ewaw Ng'iro 3.81 6 1 3,811 - 3.81 6 3.81 6 Collaboration on policy analysis-Chiang Mai (5,838) - 5,838 World Wildlife Foundation Southeast Asia Programme (5) - 3,920 - 3,915 3.91 RUPES Equitable Payments Watershed Services Phase I Making the Business Case 7,281 3,750 308 11,339 9,565 193 464 142 974 11,339 Carbon, Conservation and Livelihoods: an initiative for transforming the direction of Global Change - 42,634 42,634 23.941 10,464 8,071 158 42,634 (6,415,941) 5,822,870 24,669,794 6,209,857 30,286,580 6,051,224 5,293,218 267,554 3,052,463 6,980,069 447,464 22,091,988 8,194,60 Audited Financial Statements 2007 j 1 5 4 Exhibit 2 WORLD AGROFORESTRY CENTRE PROPERTY AND EQUIPMENT DETAILED SCHEDULE AS AT 31 DECEMBER 2007 AND 2006 (in US Dollars '000) ?no7 Phy.s.ic.a l Infrastructure & Furnishing ar IlltlPG leasehold R FnyiPment Tatal ?no6 COST Balance: January 1 7,828 42 5 13,828 22,081 21,736 Adjustment (21 1 (21 1 Current Period Additions 0 49 6 496 640 31 7 879 47 5 14.074 77 378 27 ACCUMULATED DEPRECIATION Balance : January 1 (3,439) (1 22) (1 2,527) (1 6,088) (1 5,418) Adjustment 21 ' 21 Current Period Additions (21 6) (27 ) (802) (1,045) (945) Disposals 228 228 2 75 .Audited Financial Statements 2007 55 Exhibit 3 World Agroforestry Centre STATEMENT OF INDIRECT EXPENSES FOR THE YEAR ENDED DECEMBER 31 2007 AND 2006 (In US Dollars ‘000) Direct Operating Expenses Research 25,112 26,282 Research Support 1,419 1,724 Operations 716784 sub-totaI 27,247 2 8,790 less: Indirect recovery ----Aula Total 24.97626.477 Indirect Operating Expenses Management 4,101 4,375 Common Sustenance Services 1.3141.47.5 total 45.850 Total Operating Expenses 30.391 32.327 Cost Ratios Dir ect/Total 82% 82% In di rect/Tota I 18% 18% In dir ect/Di rect 22% 2 2 c!!o 56 Audited Financial Statements 2007 WORLD ACROFORESTRY CENTRE Exhibit 4 CClAR - GENDER & DIVERSITY PROGRAM (In US Dollars) Programme AWARD Training Total 2nnh Grants received/Receivable CGIAR - Centre directors’ committee 100,000 100,000 100,000 CGlAR - Secretariat 100,000 100,000 100,000 Norway 263,844 263,844 239,044 Netherlands 120,000 Switzerland 88,5 11 88,511 75,419 Switzerland - Bellagio funds 122,265 122,265 The Syngenta Foundation for Sustainable Development 9,755 9,755 9,959 USAlD 2 10 ,000 2 10 ,000 200,000 USDA 27,800 Rockefeller Foundation 58,560 58,560 209,630 Funds from participants 209,577 209,577 242,118 ClDA 252,547 252,547 Institute of International Education Inc 19,448 19,448 Bil l and Melinda Gates Foundation (AWARD) 2,871,369 2,871,369 Total 1 .014&!430 3 871.369 419.577 4.105JI76 1 13- Expenditure Personnel costs 403,436 34,707 438,143 311,805 Professional services and Supplies 431,296 15,825 41,349 488,470 597,147 Operational travel 176,547 468,442 644,990 239,572 PartnershipdSmaIl Grants - 159,912 Depreciation 3,650 3,650 4,780 3 0 50.513 5n9.791 351 1.311 7 1 6 0 2.-7 190214) 2.73&671 10.753 The Gender & diversity program is a CGIAR global activity hosted by ICRAF under a memorandum of understanding between ICRAF and the CGIAR gender and diversity advisory board. Due to late payments for women’s leadership course tuition fees, the 2007 deficit will be recovered in 2008 Audited Financial Statements 2007 57