CiDA_Financial Audit_2012

1. CryIL DEVELOPMENTAGENCY
INDEPENDENTAUDITORS'REPORTand
SPECIAL-PORPOSEFINANCIALSTATEMENTS
FORTHEYEARENDED31 DECEMBER2012

2. CIVILDEVELOPMENTAGENCY
TableofContents
Contents
Statementof Management'sResponsibility...... ..........3
INDEPENDENTAUDITORS'REPORT ...........................4
SPECIALPURPOSEBALANCESHEETSTATEMENT................. ..........................s
SPECIALPURPOSESTATEMENTOFOPEMTIONS......... ...............6
NOTESTOTHESPECIALPURPOSEFINANCIALSTATEMENTS............... ,...,....7
2lt'age

3. CIVILDEVELOPMENTAGENCY
Statement of Management's Responsibility
Statement of Management'sResponsibility
The managementof the Civil DevelopmentAgencyis responsiblefor the preparationof the
specialpurposeproject financialstatements(referredto as "the Agency").In doing so,the
CivilDevelopmentAgencyis requiredto:
- selectsuitableaccountingpoliciesandapplythem consistently;
- makejudgmentsand estimates,which are reasonableandprudent.
The managementis responsiblefor keeping proper accountingrecords, which disclose
with reasonable accuracy the financial position of the Agency. It has a general
responsibilityfor taking such stepsas reasonablyopento them to safeguardthe assetsof
theAgencyandto preventand detectfraud andother irregularities.
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4. t JcJ6oScqoL Jlq06n6tq0 qJ bJJCI6baq6J000.tnaJJ60J
GeorgianAudit&ConsultingCompany
A CroweHonrathBusinessAllianceAssociate
INDEPENDENTAUDITORS'REPORT
Nameof Entity:
YearEnd:3L.L2.72
Civil DevelopmentAgency
To: Managementof the Civil DevelopmentAgency
We haveaudited the attachedstatementof incomeand expendituresby proiect for the year
ended December 3L, 2012 (the financial report). The financial report i01Z comprises
contributionsand expensesfor the period from fanuaryt,2Ol2 to December 3L,20L2.
Thefinancialreport is the responsibilityof the CivilDevelopmentAgency.Our responsibility
is to expressan opinion on the financial report 2012 as required by the International
Standardson Auditing.
It is CIDA'Sresponsibilityto manageand usethe funds receivedfrom the donors according
to the agreementsbetween the donors and CIDA.Our responsibilityis to ensure that
administrationof the donor fundstakesplacein a satisfactorymannerand that the financial
reportingproperly reflectsthe project.
We conductedour audit in accordancewith the International Standardson Auditing. Our
repoft is in accordancewith the auditing standardISAB05"specialConsiderations- Audits
of Single Financial Statementsand SpecificElements,Accounts or ltems of a Financial
Statement".Generallyacceptedauditing standardsrequire that we plan and perform the
audit to obtain reasonableassuranceabout:
;: Thefinancialreport is freeof materialmisstatement
; The internal control of the entity is satisfactoryto ensure correct reporting and also
satisfactorysecuring donor funds, including assetsacquired in accordancJwith the
donation
Theauditincludes:
' : Examining,on a test basisthe evidencesupporting the amountsin the financialreport,
evaluationof the usedaccountingstandardstogetherwith an assessmentof the conrents
and presentationofthe financialreport
Examinationthe CIDA'sexplanationof deviationsbetweenactualcostand contribution
to budget
Examinationof CIDA'sassetmanagementandaccounting-andinternalcontrolsystems
Examinationofthe averageexchangerateused
we believethat our audit providesa reasonablebasisfor our opinion.
In our opinion:
; Theattachedfinancialreport 201,2presentsfairly the projectsresult
- The CIDA'smanagementhave fulfilled its duty to properly register and documentthe
accountinginformation required by the International Standardson Auditing together
with satisfactorysecuringdonor funds,includingassetsacquiredin accordancewith the
donation
GeorgianAudit and Consulting Company
Member of Crowe Horwath International
04April 2013
3o0rh333qrolt3.2,lJbobobbob63bg366rtro,borhcrrjpo4 / AxisBusinesspalace,4thfloor,2 GamrekeliSt.
b;jorbor3Sqrcn,orboqrobo0160I 0160Tbilisi,Georgia
Tel.:(99532)2904322;Tet./Fax:(99532)2gO4523;E-mait:gacc@caucasus.net
www.gacc.com.ge

5. CIVILDEVELOPMENTAGENCY
SpecialPurposeBalance Sheetasat 31 December2012
(amountsare expressedin GELunlessindicatedotherwise)
SPECIALPURPOSEBALANCESHEETSTATEMENT
Description 2OLL 2(J42
Assets
CurrentAssets
Cash
Receivables- taxes
Total CurrentAssets
FixedAssets
LLs,7L2
8,972
124,684
88,676
2r2,854
6,968
2L9,822
78,049
Total Assets 27.3,36() 297,871
Liabilities and Funds
VAT Payables
Funds
8,972
204,388
6,968
290,903
2L3,360 297,87LTotal Liabilities and Funds
---<C -f ) - N.Arveladze
&Devdariani
Financial Manager
Director
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6. CIVILDEVELOPMENTAGENCY
Special Purpose Statement of Operationsfor theyear ended December 37, 2072
famountsare exDressedin GELunlessindicatedotherwise)
SPECIALPURPOSESTATEMENTOFOPERATIONS
Description Amount
Openning Balance 124,6B,4
Funds received durin the period
SIIMS
STAGEII
ACF
IDPCDP
G-PAC
EPF
MSI
Ministry of fustice
FAA
EU
SIMSII
G-PACII
EPI (Deloitte)
CESKO
|apaneseEmbassy
NEO
VAT Received
ro9,527
131,105
3,224
L7,642
37,O95
97,345
49,650
10,000
L,636
L4B,4LO
24,272
77,450
5,881
24,200
83,946
L8,400
L4,532
Total Fund available in?O1-2
Expensesfor the year 2OL2
Fundsreturn
854,316
(753,925)
(5,252)
Closing Balance 219,8.22
Financial Manager
Director
N. Arveladze
Devdariani
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7. CIVILDEVELOPMENTAGENCY
Notes to the Special Purpose Financial Statements
(amountsare expressedin GELunlessindicatedotherwise)
NOTESTO THE SPECIATPURPOSEFINANCIALSTATEMENTS
Note1.Description ofAetivities
Civil DevelopmentAgency(CiDA)is the local NGOof Kvemo Kartli region,which is
launchingthe principles of democraticgovernanceand civil society development
sinceits establishmenton August 13,2002.Alongthe way of efficientdevelopment,
CiDA'sactivities target to acceleratethe national integration processwithin the
regional areas settled by ethnic minorities. For strengtheningthe organizational
backbone CiDA seeks to promote the civic participation through advancing
independentmedia,NGOsectorandlocalself-governmententities.
Legaladdressof the Organization:9/l PirosmaniSt.,Rustavi,3700Georgia
Note2"Basisof Presentation
The special purpose financial statementshave been measured and presented in the
GeorgianLari.
The preparationof the special-purposefinancialstatementsrequiresthe useof estimates
and assumptionthat affectthe reported amountsof assetsand liabilities.Althoughthese
estimatesare based on management'sbest knowledge of current events and actions,
actualresults ultimately may differ from those estimates.
The specialpurposestatementsare preparedin accordancewith FinancialHandbookof
CIDAand other financial instructionsand policieseffectivein the Agency.In accordance
with this basisof accountingexpenditures,including capital spending,are recognizedat
the time cashis disbursed,rather when incurred. Funding income is recognizedin the
specialpurpose statement of operationswhen received,to the extent of expenditure
incurred. Any surplus or deficit is shown as a special purpose balancesheet item. In
general,accountingmethodusedin the Agencyrepresentscashbasisaccounting.
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8. CIVIL DEVELOPMENTAGENCY
Notcsto the SpecialPurposeFinancial Statements
(amounBareexpressedin GELunlessindicatedotherwise)
Note3: Proiect STAGEII
ProiectName:
LocalActorsjoin for inclusiveeconomicdevelopmentandgovernancein theSouthCaucasus
Principal Objective:
The participatory planning of Local government, NGOs and the private sector, improved
collaboration between the user and the market through the exchangeof relevant information to
supportthe socio-economichard shipto overcome.
Breakdownof projea related expendituresin CIDAIormat (allligures presentedare in GEL):
Description Annint in Gel
Cornrnrnication
Stationary
Fuel e>penses
Vehicle costs
Office rent
Salaries
ProgramC-ost
Bank fees
Total expenses forth€ period
r268
r,602
3,883
2,702
5,r40
56,509
3028r
58
tot,442
Note4: ProiectEmbassyof fapan
Project Name:
Rehabilitation of RustaviShelterfor the Elderly.
Principal Objective:
Improving the living conditionsof about 105 elderly peopleliving in Rustavi,which do not have
adequateshelterand food; and elderly who careabout improving the lives of approximately165
relative to the allocation of resourceswhich otherwise would usethem for their own.
Breakdownof project related expendituresin ClDAformat (allfigures presentedare in GEL):
Description Amointin Gel
Statbnaryandotheradminexpenses
ProgramCost
Totalexpensesfortheperiod
4,997
166,323
171,320
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9. CIVILDEVELOPMENTAGENCY
Notes to the Special Purpose Financial Statements
(amountsare expressedin GELunlessindicatedotherwise)
Note 5: Proiect SIIMS
ProjectName:
Lifestabilizationof the displacedpersonsandtheir integrationin the society.
Principal Objective:
Identificationthe problemsof IDPsin Shidaand KvemoKartli,and their advocacyat localand central
levels.
Breakdownof project related expendituresin CIDAformat (allfigures presentedare in GEL):
Description Amoint in Gel
I
!
tl
I
I
Ft
!
|t
T
T
T
II
I
tt
!T
l
I
Electricity Payment
Commtrnicatim
Gaz Payment
Drinking water payment
Cleaning Payment
Stationary and other admin expenses
Fuel expenses
Vehicle costs and Insurance
Office rent
Salaries
Program Cost
Bank fees
Total expenses for the period t34,go2
Note 6: Proiect FAA
ProjectName:
FederalAssistanceAward
Principal Objective:
Competitionorganizationin creativeletter in Englishlanguagebetweenfinal classes.
Breakdownofproiect related expendituresin CIDAformat (allfigures presentedare in GEL):
Description Amoint in Gel
474
386
1,305
l9l
22
15,015
8,574
39A4
7407
88,568
8,742
213
ProgramCost
Bank fees
Total expenses forthe period
r633
3.27
L,636
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10. I
I
I
l
l
I
I
I
I
rl
CIVILDEVELOPMENTAGENCY
Notes to the Special Purpose Financial Statements
(amountsare expressedin GELunlessindicatedotherwise)
Note7: ProiectMSI
ProiedName:
Your City Governmentand you
Princinal Obiective:
The proiect connects together the actors of the city of Rustavi society officials to increase public
influenceon the decision-makingprocess.That implement by the awareness-raising,advocacyand
public monitoring mechanisms(for example,by improving the City'sweb page,where you canput
together with their information on the rights of citizens,as well as a more open governmentand
accessto information) and the creation of new mechanisms for monitoring and advocacy (for
example,the electronic monitoring system,greater accessto city council meetings and the creation
of the Council,to make a direct exchangeof information between the City Council and Rustavi civil
society).
Breakdownofprojea related expendituresin CIDAformat (allfigures presentedare in GEL):
Description Amoint in Gel
I
I
t
I
I
I
II
rI
Cotrumtnication
Fuel expenses
Salaries
Program Cost
Bank fees
Total expenses for the period
1,000
1,926
36,600
10,050
74
49,650
Note8: ProiectNEO
ProjectName:
New Economicopportunities.
Princinal Obiective:
Improveof livelihoodsand food securityfor vulnerablegroupsin the NEOtarget communities.
Breakdownof oroiect related exoendituresin CIDAformat hll fiauresoresentedare in GELI:
Description Amoint in Gel
t
I
I
II
!I
tI
I
Electricity paynent
Drinking water payment
Stationary and other admin expenses
Fuel expenses
Vehicle costs
Salaries
Bank fees
Total expenses forthe period
356
116
2294
4514
68
29450
4
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36,800

11. CIVILDEVELOPMENTAGENCY
Notes to the Special Purpose Financial Statements
(amountsare expressedin GELunlessindicatedotherwise)
Note9: ProiectEU
ProjectName:
Supportfor fuvenilefusticeReformin NationalMinority Communitiesof KKand SJ.
Principal Objective:
Reintegrationinto societyof juvenilesbeingin the conflictwith law by developingtheir personaland
professionalskills.
Breakdownof project related expendituresin CIDAformat (allfrgures presentedare in GEL):
Description Amoint in Gel
Gaz Payment
Stationary and other admin expenses
Fuel expenses
Salaries
Program Cost
Bank fees
Total expenses for the period
177
615
690
8009
95s
28
10,474
Note10:ProiectIDPCDP
ProjectName:
Projectfor the developmentof the internally displacedpersons-refugeescommunity (lDPCDP).
Principal Objective:
TheGoalof project is to assistto the peacefultransformationof the existingand potentialconflictsin
KvemoKartli and Samtskhe-favakheti.
Breakdownof project related expendituresin CIDAformat (allftgures presentedare in GEL):
Description Amoint in Gel
Stationary and ottrcr admin expenses
Car rent
Salaries
Program Cost
Total expenses for the Period
405
350
2,550
83s
lllPagc
41140

12. CIVILDEVELOPMENTAGENCY
Notes to the Special purpose Financial Statements
Note 11: Project G-PAC
ProjectName:
CivilOrganizationsNetwork of EasternGeorgia.
Principal Objective:
Facilitatingthe developmentof KvemoKartlicivil organizations.
_Description -
Electricity Yuy^"n
^_, _,-, 4UCommunication
Natural Gaz Payment
Drinking water payment
Stationary and other admin expenses
Fuel expenses
Vehicle costs
Office rent
Car rent
Salaries
Program Cost
Bank fees
Total expenses for the period
47,931
Note 12: Project EpF
ProjectName:
Monitoring and anarysisof the criminar reforms imprementation
assistance.
Principal Obiective:
Goalof Projectis to promote imprementationof analysisof criminar
the freelegalaid field.
strategy in the field of free legal
law reforms and transparencyin
833
1,106
162
l,gg0
3,821
213
s280
4,620
26268
3,147
90
Communication
Stationary and other admin expenses
Fuel expenses
Office rent
Salaries
Program Cost
Bank fees
Total expenses for the period
1,693
1,036
)'r)<
2,970
39,063
s02o2
73
I
I
12lPage
97,262

13. CIVILDEVELOPMENTAGENCY
Notesto the Special purpose Financial Statements
Note13:ProiectCEC
ProiectName:
Integrationof KvemoKartli ethnicminoritiesyouth.
Principal Objective:
Thegoal of project is integration to electoralprocessof ethnic minority youth representativesof 4municipalityof KvemoKartli, Gardabani,Rustavi,andthe Dmanisi.
Descr
Communication
Stationary and other admin expenses
Fuel expenses
Sahries
Program Cost
Bank fees
Total expenses for the period
Stationaryandotheradmineroenses
Total expenses forthe neriod
Amoint in Gel
300
787
7,75O
sAoo
t5,951
l2
Note14:ProjectMCBN
ProjectName:
Multi-ethnicConfidenceBuildingNetwork.
Principal Objective:
TheGoalof project is to assistto the peacefultransformationof the existingand potentialconflictsin
KvemoKartli and Samtskhe-favakheti,
24,20O
s82
582
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14. CIVITDEVELOPMENTAGENCY
Notes to the Special Purpose Financial Statements
Note15:Ministry of fustice
ProjectName:
Juvenilesin conflict with criminal law integrationproject Rustavi
Principal Objective:
Integration into socially useful activities,personaldevelopment,including through the transfer of
new knowledgeand skills for the minors living in Rustavi,which are conflictwith the law.
Com.rmtnication
Fuel expenses
Salaries
Program Cost
Bank fees
Total expenses for the period
Note 16: EPI (Deloitte)
ProjectName:
EconomicProsperityinitiative
PrincipalObjective:
Trainingforwomen farmersin the field of businessmanagement.
Amoint in Gel
300
401
2963
1818
6
5,499
Amoint in Gel
Fuel expenses
Salaries
Program Cost
Bank fees
Total expenses for the period
254
4565
I 059
3
5,881
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15. CIVILDEVETOPMENTAGENCY
Notesto the Special purpose Financial Statements
Note 17: Proiect G-PACII
Projea Name:
RegionalCivil Societynetwork (R-CSN)
Principal Objective:
create viable, effective institutional mechanismfor community development and civil society in
Georgia.
Amoint in
Electricity Payment
Communication
Drinking Water Payment
Fuel expenses
Vehicle costs
Salaries
Program Cost
Bank fees
Total expenses for the period
Note18:Expensesfunded from VATreceived
108
9
63
790
629
16,701
l5,l0g
55
33,463
Amaint in Gel
Stationaryand other adminexpenses
Fuelexpenses
Salaries
Bankfees
Total expensesforthe period
g,7gg
42
18,900
124
28,955
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