Financial Audit_CiDA_2013

1. CIVILDEVELOPMENTAGENCY
INDEPENDENTAUDITORS'REPORTand
SPECIAL.PORPOSEFINANCIALSTATEMENTS
FORTHEYEARENDED31 DECEMBER2013

2. CIVILDEVELOPMENTAGENCY
Tableof Contents
Contents
STATEMANTOFMANAGEMENT'SRESPONSIBILITY ......,.........,..3
INDEPENDENTAUDITORS',REP0RT............... ...............................4
SPECIALPURPOSEBALANCESHEETSTATEMENT... ..,..,.............5
SPECIALPURPOSESTATEMENTOFOPEMTIONS...... ,..,..,..,.......6
NOTESTOTHESPECIALPURPOSEFINANCIALSTATEMENTS.............. ........,..,,......7
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3. CIVILDEVELOPMENTAGENCY
STATEMANTOFMANAGEMENT'SRESPONSIBILITY
Themanagementofthe civil DevelopmentAgencyis responsiblefor the preparationofthe
specialpurposeprojectfinancialstatements(referredto as"the Agency"].In doingso,the
CivilDevelopmentAgencyis requiredto:
- selectsuitableaccountingpoliciesandapplythemconsistently;
- makeludgmentsandestimates,whicharereasonableandprudent.
The managementis responsiblefor keepingproper accountingrecords,which disclose
with reasonableaccuracy the financial position of the Agency. It has a general
responsibilityfor takingsuchstepsas reasonablyopento them to safeguardthe assetsof
theAgencyandto preventanddetectfraudandotherirregularities.
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4. $ CroweHorwath. GeorgianAudit & Conslrlting Company
l,lemberCroweHorwaihlnlemational
Axis BusinessPalace.4ih floor
2, D. GamrekeliStr.,Tbilisi0160,Georgia
+99532 2904522fel
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INDEPENDENTAUDITORS'REPORT
NameofEntity: CivilDevelopmentAgency
YearEnd:37.12.13
To:ManagementoftheCivilDevelopmentAgency
We have audited the accompanyingfinancial statements of the Civil DevelopmentAgency
(registeredin Georgial(CIDA),which comprisethe statementof financialposition as of
December3t, ?013,and the relatedstatementsof activitiesfor the year then ended,and a
summaryof significantaccountingpoliciesandotherexplanatorynotes.
Managementis responsiblefor the preparationand fair presentationof these financial
statements in accordancewith International Financial Reporting Standards,and for such
internal control as managementdeterminesis necessaryto enable the preparation of
financial statements that are free from material misstatement, whether due to fraud or
error.
Our responsibilityis to expressan opinion on these financialstatementsbasedon our
audit. We conductedour audit in accordancewith InternationalStandardson Auditing.
Thosestandardsrequire that we complywith ethicalrequirementsand plan and perform
the audit to obtain reasonableassuranceaboutwhether the financialstatementsare free
from materialmisstatement.
An audit involvesperformingproceduresto obtainaudit evidenceaboutthe amountsand
disclosuresin the financialstatements.The proceduresselecteddependon the auditor's
judgment,includingthe assessmentof the risks of materialmisstatementof the financial
statements,whether due to fraud or error. In makingthoserisk assessments,the auditor
considersinternal control relevant to CIDA'spreparation of the financial statementsin
order to designaudit proceduresthat are appropriatein the circumstances,but not for the
purposeof expressingan opinion on the effectivenessof CIDA'sinternal control,An audit
also includes evaluating the appropriatenessof accounting policies used and the
reasonablenessof accountingestimatesmadeby management,as well as evaluatingthe
presentationof the financialstatements.
We believe that the audit evidence we have obtained is sufficient and appropriate to
providea basisfor our auditopinion.
In our opinion,the financialstatementspresentfairly,in all materialrespects,the financial
positionof CIDAas of December31,2073,and its financialperformancefor the year then
endedin accordancewith InternationalFinancialReportingStandards.
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GeorgianAudit andConsulting
Member of CroweHorwath
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5. CIVILDEVELOPMENTAGENCY
SpeciolPurposeStatementof Financial Position asat 3l December2013
amountsareexpressedin GELunlessindicatedotherwise
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SPECIALPURPOSESTATEMENTOFFINANCIALPOSITION
CurrentAssets
Cash
Receivables- taxes
Prepaidexpenses
Total CurrentAssets
Non-current Assets
FixedAssets
Total Assets
20L2
As of December31
Assets
2r2,454
6,968
20L3
AsofDecember31
474,A33
4,309
554
2r9,422 443,696
74,049 L16,+57
297,47| 600,153
Current Liabilities and NetAssets
Current Liabilities
VAT Payables
Total Current Liabilities
Net Assets
Unrestricted
Temporarilyrestricted
Total NetAssets
Total Liabilities and NetAssets
6,968
52,6A1
234,222
290,903
297,477
4,454
I02,220
493,480
595,699
600,153
6,964 4.454
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6. CTVTLDEVELOPMENTAGENCY
SpecialPurposeStatement of Activities theyeqr endedDecember37,2013
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amountsare in GELunlessindicotedotherwise
SPECIALPURPOSESTATEMENTOFACTIVITIES
Revenue
Grantsreceived
Otherrevenue
Total revenue
Expenses
Program expenses
Salaryexpenses
Fixedassetsexpenses
Stationeryexpenses
Fuelexpenses
Officerent expenses
Vehicleexpenses
Utility expenses
Bankexpenses
Total expenses
Net result for current year
Other items
Fixedassetscapitalized
VATrecovarebles
Transfer of unexpendedfunds
Changein netassets
Netassetat beginningof year
Net Assets
as4,3t6 L,661,332
2072
For trle year
839,7a3
1 L q ? 2
2013
For the year
7,617,243
44,O89
306,104
335,545
39,t!2
za,a70
20,797
12,447
0,264
743
637,585
547,066
70,473
56,338
29,097
t6,464
'J-3,7
51
A q 1 q
t,654
753 925 ________EggC47_
280,385
34,407
2,515
(16,s1r.)
100,390
(10,627)
2,004
(s,2s2)
86,515 304,796
290,9032043AA
290,903 595,699
Financial Mana
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7. CIVILDEVELOPMENTAGENCY
Notesto the SpecialParpose Financial Statements
(amountsare expressedin GELunlessindtcotedotherwise)
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NOTESTO THE SPECIALPURPOSEFINANCIALSTATEMENTS
m|e 1,Descrip:tionof lctivities
CivilDevelopmentAgencyICiDA)is the localNGOof l(vemoKartli region,which is
launchingthe principlesof democraticgovernanceand civil societydevelopment
sinceits establishmenton August13,2002.Alongthe way of efficientdevelopmenq
CiDA'sactivitiestarget to acceleratethe national integrationprocesswithin the
regionalareassettled by ethnic minorities.For strengtheningthe organizational
backbone CiDA seeks to promote the civic participation through advancing
independentmedia,NGOsectorandlocalself-governmententities.
Legaladdressofthe Organization:9/L PirosmaniSt.,Rustavi,3700Georgia
N'otea Basisiof Fhe$entatioxl
The specialpurpose financialstatementshave been measuredand presentedin the
GeorgianLari.
Thepreparationof the special-purposefinancialstatementsrequiresthe useof estimates
andassumptionthat affectthe reportedamountsofassetsand liabilities.Althoughthese
estimatesare basedon management'sbest knowledgeof current eventsand actions,
actualresultsultimatelymaydifferfrom thoseestimates.
Thespecialpurposestatementsare preparedin accordancewith FinancialHandbookof
CIDAand other financialinstructionsand policieseffectivein the Agency.In accordance
with this basisof accountingexpenditures,includingcapitalspending,are recognizedat
the time cashis disbursed,rather when incurred.Fundingincomeis recognizedin the
specialpurpose statement of activitieswhen received,to the extent of expenditure
incurred.Any surplus or deficit is shown as a specialpurposebalancesheetitem, ln
general,accountingmethodusedin theAgencyrepresentscashbasisaccounting.
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8. CIVILDEVELOPMENTAGENCY
Notesto the SpecialParpose Financial Stqtements
(amountsare expressedin GELunlessindicatedothetwise)
Note 3r lmproving accessto iustice for the representatives of ethnic and religious
minorities in Georgia
Proiect:# 1081
Donor: EurasiaPartnership Foundation
Improvingaccessto justicefor the representativesof ethnicand religiousminoritiesin
Georgiaproject is implementedby EurasiaPartnershipFoundation.The goal of the
project is to improve accessto justice for the representativesof ethnicandreligious
minorities.Theobjectivesofthe projectis to inform KvemoKarti andSamtskhe-Javakheti
residentsabout their rights and about the existing mechanismsto defend them, to
advocatefor eliminationof accessto justicebarriersfacingethnicminority residentsof
KvemoKarti and Samtskhe-Javakhetiregions.To achieveaboveobjectivesinformational
brochuresand posterswill be publishedanddistributed,meetingswill be organisedwith
minority populationin KvemoKartli and Samtskhe-favakheti,newspaperarticleswill be
published,meetingswith the coalitionfor an Independentand Transfarentjudiciaryand
CBOsoperatingin thetargetregionswill beorganized.
Budgetofthe Grant135,230GEL.
Completiondateofthe agreementis May76,2074.
GrantAgreementhad been signedbetweenEurasiaPartnershipFoundationand Civil
DevelopmentAgency ICiDAJon March 28,2013. Implementingperiod of which was
establishedfrom April 1,2013till May 76,2074.Projectbudgetwas approvedat 135,230
GELfor the whole period.CiDAco-shareis estimatedin the grant agreementat 11,520
GEL.Totalprojectcostis 146,750GEL.
Revenue
BeginningBalanceasof January1,2013
Revenuefor the year of 2Ol3
Total revenue
Expenses
Programexpenses
Salaryexpenses
Stationeryexpenses
Fuel expenses
Utility expenses
Bank expenses
Total exp enses
Transfer of unexpended funds
Ending Balance as of December 31,
Amount
88,346
88,J.46
22,4O7
39,461
310
J ' L
300
24
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2013 24,922

9. CIVILDEVELOPMENTAGENCY
Notes to the SpecialPurpose Financial Statements
(amountsareexpressedin GELunlessindicatedothelwise)
Note 4: Support for fuvenile lustice Reform in National Minority Communities of
Kvemo Kartli and Samtskhe favakheti
Profect N: EIDHF./zOlz/292-L6l
Donor: The EuropeanUnion, representedby EuropeanCommission
The EuropeanUnion,representedby EuropeanCommissionis emplementing"Support
for JuvenileJusticeReform in National Minority Communitiesof Kvemo Kartli and
SamtskheJavakheti"project.The overallobjectiveof the projectis to threngthenrole of
Georgiancivil society in promoting human rights and democraticreforms. Specific
objectiveis to reintegratejuvenilesin conflictwith law of all ethnicitiesin KvemoKartli
and Samtskhe-favakhetiinto their communities through new knowledge in both
professional and general educational terms, personal development, and skills
development.The action will producethree expectationalresults:state and non-state
actors'skillsandcapacitiesfor effectiveserviceprovisionto iuvenilesin conflictwith Iaw
are developed;fuvenilesin conflictwith law haveincreasedskillsand abilitiesfor socio-
economicreintegrationandthe publicis informedaboutthejuvenilesjusticesystem.
The total eligible cost of the action is astimatedat 89,699.9EUR. The contracting
authorityundeftakesto financeamaximumof 84,999.9EUR,equivalentto 94.760/0.
Theagreementis effectivefrom November6,2012throughApril 6,2014.
Grantagreementwas amended.Amedmenthad beensignedby Zviad devdariani- Ex.
Directorfor CivilDevelopmentAgency(Cidaland EuropeanUnionPhilipDimitrov-Head
of Delegationon December26, 2073.The implementingperiod was establishedform
November6,2012till April 6,2014.Numberof activitieswithin the projectwasincreased
from 6 to 9, and alsopartiesagreedto performcertainre-allocationbetweenthe budget
linestotalbudgetwasnot changed.
Revenue
BeginningBalanceas of January L, 2013
Revenue for the year of 2O73
Total revenue
Expenses
Program expenses
Salary expenses
Stationery expenses
Fuel expenses
Vehicle repair expenses
Utility expenses
Bank expenses
Total expenses
Transfer of unexpended funds
Ending Balance as of December 37, 2Ol3
Amount
737,936
4,OA2
133,853
18,185
77,O27
Ir,439
3,113
r,497
L,646
205
t07 512
9l|.:gc
26,34'.

10. CIVILDEVELOPMENTAGENCY
Notesto theSpecialPurposeFinancialStotements
amountsare in GELunlessindicatedotherwise
Note5: PersonalizedAssistancefor GeorgianMigrants
ProiectN: DCI-MIGR/2013/ 283269
Donor: EUROPEANUNION
The Action'soverall objectivethereforeis to "help Georgiabetter manageall aspectsof
migratoryflows in all their dimensions.It achievesthis by advancingthree out of the four
pillarsofthe EuropeanUnion'sGlobalApproachto MigrationandMobility-GAMMasSpecific
objectivesof the project:
. First,it "protectsthe HumanRightsofGeorgianmigrant";
. Secondit "promotes well-managedlegal migration by Georgianto Turkey and
Greece":
o Andthird, it "optimizesthepositiveeffectof migrationon GeorgianDevelopment.
within thesethreespecificobjectives,theActionwill produce8 ExpectedResultsthat cover
three stagesof migration from Georgiato Turkey and Greece:preparationstage,foreign
residence,and return home.Thebelow graphshowsthe expectedresultsin relationto the
project'sspecificobiectiveoverthesedifferentstagesof migration.
Thetotal eligiblecostestimatedat 500,000EURo,ThecontractingAuthority undertakesto
financea maximumof 450,000Euro,equivalentto 90% of the estimatedtotal eligiblecostof
action.
GrantStartDate:March26,2073
GrantCompletionDate:March26,2075
Revenue
Beginning Balance as of fanuary I, 201,3
Revenue for the year of 2O73
Total revenue
Expenses
Program expenses
Salary expenses
Fixed assetsexpenses
Stationery expenses
Vehicle repair expenses
Bank expenses
Total expenses
Transfer of unexpended funds
Ending Balance as of December 31, 2O13
Amount
477,067
477,067
ro3,544
89,OA4
54,7tA
1,IzL
t,423
353
250,243
226,824
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11. CIVILDEVELOPMENTAGENCY
Notesto the SpecialPurpose Financial Statements
(amountsareexpressedin GELunlessindicatedotherwise)
Note 6: Networking Facilitation in Georgia
ProiectN: G445 12 2!O 3016 20
Donor: United StatesAgencyfor International Development (USAID)
East-WestManagementInstitute,Inc.IEWMI) under its Policy,Advocacy,and Civil society
Developmentin Georgia(EWMI-G-PAC),with the United StatesAgencyfot International
DevelopmentIUSAID]is emplementing"NetworkingFacilitationin Georgia"project.The
purposeof the projectis to supportregionalcivil societydevelopmentin Georgiathrough
supportingEWMI G-PAC'sgrant programs,supportingadvocacygroups and activitiesin
regions,and creating and activatinga regionalcivil societynetwork [R-CSN].Expected
resultsofthe projectare following:
. RegionalCSO's,media,localgovernment,and citizensare better informedaboutG-
PAC'sprograms;
o G-PAC'sgranteesarecloselymonitoredandassisted,on an asneedbasis;
o RegionalCSOscarryoutjointactivities;
. Coordinationamont regional CSOs,media, local government and other major
stakeholdersis improved;
o Problemsat the grass-rootlevelareidentifiedby CSacrors;
o Positiveand negativedailytrendsat the grassrootslevelare identifiedand reported
by CSactors;
o Problemsat grassrootslevelareanalysedandpoliciesareformulated;
. Advocacy,ServiceProvision,WatchdogActivitiesareimplementedby R-CSN;
o RegionalCSOsaresupportedby CiDAin financialandPRfields.
BudgetoftheGrant223,135.19USD
Completiondateofthe agreementisAugust31,2013
GrantAgreementhad beensignedbetweenEast-WestManagementInstitute,Inc.(EWMIJ,
its Policy,Advocacy,and Civil society Developmentin GeorgiaIEWMI-G-PAC)andCivil
DevelopmentAgency ICiDAJon November 16, 20!2, The agreementis effectivefrom
October1,2012throughAugust31,2013.
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12. CIVILDEVELOPMENTAGENCY
Notesto the SpecialPurpose Findncial Statements
(amountsareexpressedin GELunlessindicdtedothetwise)
Revenue
BeginningBalanceasofJanuary7,2OI3
Revenuefor the year of 2073
Total revenue
Expenses
Programexpenses
Salaryexpenses
Fixedassetsexpenses
Stationeryexpenses
Fuelexpenses
Officerent expenses
Vehiclerepair expenses
Utilityexpenses
Bankexpenses
Total expenses
Transferof unexpendedfunds
Ending Balance as of December31, 2013
Amount
43,987
136,866
1BO,a53
73,157
70,77Q
2,471
7 L 1 q
6,033
3,445
2,653
187
t66,tto
L4,743
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13. Note 7: Networking Facilitation in Georgia
Proiect N: GXXX13 21O3016 20
Donor:UnitedStatesAgencyforlnternationalDevelopment(USAID)
East-WestManagementlnstitute,lnc.(EWMI)underitsPolicy'Advocacy'and-Civilsociety
n"r"r"p**, inteorgia lrwrr/1l-c-eaL1,witir the uxite_dstates Agency fot lnternational
D"u"lop."nt [usAlD) is emplementing
;Newvorkirg,-Facilitationin Georgia"project.overall
p".p"r!
"i,tt.
proleci is to tuilO a tusiuin"ble and Jffectivecivil societynetwork of regional
i.gini""tio*, *hi;h will anableto coordinateits efforts,olan and implement ioint advocacy
and watchdogcampaigns,and fundraiseafter the G-PACproject ends' For this overall
purpose,proiecthasthe followingspecificobjectives:
. Build a R-GSNinstitutionalstructurei.e.creatingandstrengtheningthematicgroups
representedby organizationsworking on similar issuesin different regions of
Georgia;
.IncreasetheroleoftheR_csNaseffectiveadvocateofgrass-rootprioritiesin
Georgia;
. lmplementproiectswithin thescopeof R-CSNthematicgroups'
Budgetofthe Grant 148,537.5USD
ComDletiondateofthe agreementis fune30'2014
ManagementInstitute,Inc.(EWMIJ,
in Georgia[EWMI-G-PAC)andCivil
agreementis effective fromOctober
GrantAgreementhad beensignedbetweenEast'West
its Poliry, Advocacy,and Civil society Development
DevelopmentAgency(CIDAJon August31, 2013 The
15,2013throughJune30'2014.
CIVILDEVELOPMENTAGENCY
Notesto the SpecialPurpose Financial Statements
amoun$are in GELunlessindicotedotherwise
Revenue
Beginning Balance as of January I' 2013
Revenuefor the Year of 2013
Total revenue
Expenses
Program exPenses
Salary expenses
Vehicle rePair expenses
Bank expenses
Total expenses
Transfer of unexPended funds
Ending Balance as of December 31, 2O13
Amount
64,088
64,O88
14,494
27,338
330
z o
42,147
2t,90L
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14. Note B:Local Actors Join for Inclusive Development and Governance in the south
Caucasus(IOIN)
Donor: Austrian Development Agency (ADA), Subgrant awarded by Cooperative for
Assistanceand ReliefEverywharl",Inc. doing businessas CAREInternational in the
Caucasus
LocalActorsJoinfor InclusiveDevelopmentand Governancein the south caucasus(JOIN)
projectisimplementedbyCooperativeforAssistance.andReliefEverywhare,Inc.doing
tr.'in"r. as CAREInternationalin the Caucasuswith the financialsupport of the Austrian
DevelopmentAgency (ADA). The objectiveof the JOIN project is to support local
government,community secior and private sectorin iointly planningand implementing
i"nd".-.".,ritiu"municipal developmentplansfor sustainablesocioeconomicdevelopment,
Iupport BDICsin provision of market-rLlevantinformation and trainings to LG,CSand
p.iu"t" ,".to. in support of strengtheninglocal value chains(in selectedfields such as
agricultre)
FirstSub-GrantAgreementhad beensignedbetweencooperativefor Assistanceand,Relief
Everylvhare,Inc.CARnInternationalinihe Caucasusand CivilDevelopmentAgency[CiDA]
on ;anuary L, 2072 (AgreementeffectivedateJwith duration till December3L' 2012:
approvedinitialbudget- 70,800EUR.
Sub.grantagreementwasamended.FirstamendmenthadbeensignedbyThomasReynolds
- Mission Director, Cooperativefor Assistanceand Relief Ever'vhare, Inc. CARE
Internationalin the Caucasusand ZviadDevdariani- Director,Civil DevelopmentAgency
(Cile) onJ"n" 1,2012.Totalbudgetwasincreasedto 74,090EURandalsopartiesagreedto
performcertainre-allocationbetweenthebudgetlines'
Secondamendmenthad beensignedby ThomasReynolds- MissionDirector,cooperative
for Assistanceand ReliefEver)n7vhare,'lnc.CAREInternationalin the Caucasusand Zviad
Devdariani- ExecutiveDirectbr,Civil DevelopmentAgencyICiDAJon lanuary 3,-2013'
periodof the sub-grantagreementwas prolongedfrom December31,20!2 until February
Zg,201.3.Otherteims andconditionsofihe contract,includingbudgetremainedunchanged.
onMarch|,2olgCooperativeforAssistanceandReliefEverwvhare,lnc.CARE
Internationalin the CaucasuiandCivilDevelopmentAgency(CiDAlsignedsecondsub-Brant
Agreement,ImplementingperiodofwhichwasestablishedfromMarchl,2013till
FJbruarv28,207+.Projectbu-dgetwasapprovedatg].,173EURfor thewholeperiod'
CIVILDEVELOPMENTAGENCY
Notesto the SpecialPurpose Financial Statements
amountsare in GELunlessindicatedotherwise
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15. CIVILDEVELOPMENTAGENCY
Notesto the SpecialPurpose Financial Statements
amountsare in GELunlessindicatedotherwise
Revenue
BeginningBalanceas of JanuaryL, 2013
Revenuefor the year of 2O13
Total revenue
Expenses
Programexpenses
Salaryexpenses
Stationeryexpenses
Fuelexpenses
Officerent expenses
Vehiclerepair expenses
Utilityexpenses
Bankexpenses
Total expenses
Transferof unexpendedfunds
Ending Balance as of December31, 2013
Amount
3r,406
r22,950
L54,356
64,904
61,803
2,478
960
5,316
2,756
1,385
249
651
L4,705
139
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16. CIVILDEVELOPMENTAGENCY
Notesto the SpecialPurpose Financial Statements
amountsare in GELunlessindicatedotherwise
Note9: CitizensAdvocacyInitiative (CAI), MSI proiect # 4927OO,O!
ProiectN: Fixed Obligation crant Agreement# 493700,01-13-12-CiDA
Donor: ManagementSystemsInternational [MSI)
citizens Advocacy Initiative (cAIJ project is implemented by Managementsystems
International(MSI).Thegoalofthe programis to improvetransparency,accountability,and
institutionalefficienciesat all levelsof governmentof Georgiainstitutions,stakeholders,
civilsociety,andcitizens.under the currentgrant,the civil DevelopmentAgency(ciDA)was
selectedto encourageintroduction of mechanismsof collaborationbetween local Civil
society organisations (csosJ, citizens, civil Advisory councils {public councilsJ and
municipalitiesthrough participatory planning processeswith the goal of improvrng
publicaccessto and engagementin Iocalgovernmentissuesin four municipalitiesandcities.
In additionciDA will be improvingexistingand introducingnew public awereness,public
monitoring,and pblic advocacymechanisms.To achieveabove oblectivesciDA will link
Rustavi,Gori,Kutaisiand Poticivilsocietyactorswith municipalandcity officialsto increase
publicparticipationin decision-makingprocessesthroughthe increaseof publicawareness
and interestin local affairs;public monitoringof municipaland city decision-making,and
publicadvocacymechanisms.
Budgetofthe Grant 176,372.12GEL
Completiondateofthe agreementisJanuary70,2014
GrantAgreementhad beensignedbetweenManagementSystemsInternational(MSI] and
civil DevelopmentAgency [ciDA] on March 6, 2013 (Agreementeffectivedate] with
durationtill January70,20t4; approvedbudget- 116,Z7Z.IZGEL.
GrantAgreementAmendmenthas been signedby Kathy Shelton- Director of procelt
Management,ManagementSystemsInternational[MSI) and Zviad Devdariani- Executrve
Director,Civil DevelopmentAgencyICiDAJon April 1, 2013.The amendmentchangedthe
implementationperiodsof Milestone1,2 and 3. In originalgrant agreement,Milestone1
implementationperiod was March 6- March 15, 2013,by amendmentit was shiftedto
March6 - March29,2073, Milestone2 was rescheduledfrom March18-April 10,2013to
April 1 - May 6,2073 and Milestone3 implementationperiod was changedfrom May 6 -
July19,2013to April 11-July19,2013.Totalbudgetremainunchanged.
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17. CIVILDEVELOPMENTAGENCY
Notes to the SpecialPurpose Financial Statements
(amountsqreexDressedin GELunlessindicatedotherwisel
Revenue
Revenue for the year of 2073
Total revenue
Exp enses
Program expenses
Salary expenses
Stationery expenses
Fuel expenses
Office rent expenses
Utility expenses
Bank expenses
Total expenses
Transfer of unexpended funds
Ending Balance as of December 31, 20t3
Amount
93,098
93,O98
39,257
64,LOO
r,536
6,660
2,500
2,236
B3
tt6,372
- 23,274
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18. CIVILDEVELOPMENTAGENCY
Notesto the SpecialPurpose Financial Statements
(amountsareexpressedin GELunlessindicdtedothetwise)
Note10: Facilitating Income GenerationActivities for Vulnerable Householdsand
Individuals in East ceorgia
ProiectN: O63
Donor: New EconomicOpportunities Initiative (NEO)
This Grant is a Continuationof activities performed under Grant Agreement N38,
"Assessmentto identify vulnerablehouseholdsand individual beneficiariesfor livelihood
assistance."Thisgranteewill distributewith thegoalofsupportingbeneficiariesto increase
the averagevalueof householdsproductionby at least15 percent.In additionthe grantee
will facilitateon-the-joband employmentopportunities for selectedbeneficiariesin NEO
Communities.
Underthe phaseof this activity,CIDAdevelopeda methodologyfor identi$uing2+5 target
beneficiariesand vulnerablehouseholdsin 46 target Communitiesin East Georgia.Cida
interviewedandshort-listed40 beneficiariesin the Mtskheta-Mtianetiand767beneficianes
in the Shida Kartli regions,The rest of the beneficiarieswill be identified upon NEO's
entranceinto new communities.
Duringthe phaseone Cidain cooperationwith NEO,identified18 variousagriculturaland
15 non-agriculturallivelihood packages(e.g.greenhouse,barry plants,vegetableseeds,
sewingmachines,bakery)to be distributedto selectedvulnerablehouseholds.Among,the
Beneficiariesalreadyidentifiedfor assistancethroughthe grant,70o/owill be providedwith
agriculturalpackagesand30%with non-agriculturalpackages.
Budgetofthe Grant(GERGIANLARI)995417GEL
GrantStart Date: April29,2073
GrantCompletionDate:October29,2014
Budgetof theactionenvisagedfor 1Bmonthsof operations
Revenue
Revenue for the year of 2O73
Total revenue
Expenses
Program expenses
Salary expenses
Stationery expenses
Fuel expenses
Officerent expenses
Vehicle repair expenses
Bank expenses
Total exp enses
Transfer of unexpended funds
Ending Balance as of December 31, 2O13
Amount
565,446
565,486
249,L22
73,280
6,479
a,4s3
6,000
3,084
342
346,699
l8l|;tge
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19. CIVILDEVELOPMENTAGENCY
Notesto the SpecialPurpose Financial Statements
(amountsareexpressedin GELunlessindicatedotherwise)
Note11: Stabilizationand Integration ofIDPs into Mainstream GeorgianSociety
Donor: Norwegian Ministry of Foreign Affairs (NMFA), Subgrant awarded by
Cooperative for Assistance and Relief Everywhare, Inc. doing business as CARE
International in the Caucasus
Stabilizationand Integrationof IDPsinto MainstreamGeorgianSociety(SIIMSJprojectis
implementedby Cooperativefor Assistanceand Relief Everywhare,Inc., a nonprofit
corporationorganizedunderthe laws of the Destrictof Columbia,UnitedStatesof America
(CARE)doingbusinessas CARElnternationalin the Caucasuswith the financialsupportof
the NorwegianMinistry of ForeignAffairs(NMFA).The objectiveof the SIIMSprojectis to
developa sustainablemodel for civi societyengagementin decisionmaking processesin
ShidaKartliandKvemoKartli.Theexpectedresultswill betwo-fold:
1)lntegratedPlanning: Develop a network for community based organizations(CBO)
representingIDPs and host communitiesto identifi/ local gaps and needs and build
grassrootscapacityto advocatefor these needsto be addressedat the municipal and
nationallevels.
2J lntegratedAdvocacy:Increasegovernmentawarenessof the situationof the IDPS,their
rights,and their unmet needsas identifiedby IDP CBOs,and advocactefor theseto be
addressedin municipalandnationalpriority plansandbudgets.
To achievethe aboveaxpectedresults,CAREwill continueto build the capacityofthe CBOS
supportedthrough SIIMSin 23 communities.The CBOswill includerepresentativesfrom
IDP settlements, host communities and local government, specifically village
administrationandelectedmembersof the niunicipalcouncil,in order to enhancelocal
governments'ownership of these groups. CAREwill facilitate exchangeand linkages
betweenCBOs,support them in engagingwith partnersand allies,and accessinglocaland
internationalfundingopportunities.CAREwill buildthe CBOs'capacityto takeownershipof
processeslinkedto needsmapping,settlingprioritiesand developlocaagendasandplansto
meetthe gapsin developmentandserviceprovisionin their communities.CAREandits Iocal
partnerCivilDevelopmentAgency[CiDA)will assistCBOsin coordinatingeffectiveadvocacy
messagesto all levelsofgovernment.
Budgetofthe Grant(U.S.Dollars)43,800USD
Completiondateof the agreementis August31,,2073
Sub-GrantAgreementhadbeensignedbetweenCAREInternationalin the Caucasus(CAREI
andCivilDevelopmentAgency(CiDAJin September1,2012 (AgreementeffectivedateJwith
durationtill August31,2013;approvedbudget- 43,800 USD.Sub-grantAgreementwas not
ammended.
19ll'agc

20. CIVILDEVELOPMENTAGENCY
Notesto the SpecialPurpose Financidl Statements
(amountsare expressedin GELunlessindicatedotherwise)
Revenue
BeginningBalanceas ofJanuary I,2Ol3
Revenuefor the year of 2Ol3
Total revenue
Expenses
Program expenses
Salary expenses
Fixed assets expenses
Stationery expenses
Fuel expenses
Office rent expenses
Vehicle repair expenses
Utility expenses
Bank expenses
Total expenses
Transfer of unexpended funds
Ending Balance as of Decemb er 37, 2OL3
Amount
7LA
55,O24
55,742
46,472
2,241
3,156
2,648
t,L90
O.J
55,769
27
20lPrge

21. Note12:fuvenilesin conflict with criminarlaw integration proiect Rustavi
Donor:Ministryoffustice
Integrationinto sociallyusefulactivities,personaldevelopmenlincludingthrough the transferof
newknowledgeandskillsfor the minorslivingin Rustavi,whichareconflictwith the law.
CIVILDEVELOPMENTAGENCY
Notes to the Special Purpose Financi(rl Statements
amountsare in GELunlessindicatedotherwise
Revenue
BeginningBalanceas of fanuary l, ZO13
Revenue for the year of 20!3
Total revenue
Expenses
Program expenses
Salary expenses
Fuel expenses
Utility expenses
Bank expenses
Total expenses
Transfer of unexpended funds
Ending Balance as of December 31, 2O13
Amount
4,5L2
4,512
1,,606
2,398
207
300
I
4,512
21l1'ege

22. CIVILDEVELOPMENTAGENCY
Notesto the SpecialPurpose Financial Statements
amountsare in GELunlessindicatedotherwise
Note 13: Other
Otherrepresentsincomefrom returnedVATandrentalincome.
Revenue
BeginningBalanceas of fanuary I, 2Ol3
Revenuefor the year of 2Ol3
Total revenue
Expenses
Program expenses
Salary expenses
Fixed assetsexpenses
Stationery expenses
Vehicle repair expenses
Utility expenses
Bank expenses
Total expenses
Transfer of unexpended funds
Ending Balance as of December 31, 2O13
Amount
!6,236
44,O49
60,325
10,510
1,394
13,344
21,260
186
t13
46,4O7
13 518
22ll'r ge'