Annual Report 2014

Annual Report 2014
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CONTENTS
1. Introduction 5
9. ZOA Worldwide 33
Afghanistan 35
2. Statement Supervisory
Board 7
3. Who we are 9
4. Executive’s Report 11
Financial Report 85
Main trends 85
Burundi 39
Democratic Republic of Congo 43
Statement of income Ethiopia 47
and expenditures 89
Liberia 51
Explanatory notes 92
Accounting principles
for the balance sheet 93
Middle East 55
11. CDN Myanmar 59
Balance sheet 88
South Sudan 63
Accounting principles 5. Supervisory Board’s
Report 15
Sri Lanka 67
Sudan 71
expenditures statement 94
Uganda 75
6. Organisation 19
10. Disaster Response 79
7. Our Approach 23
Philippines 81
for the income and
Notes to the balance sheet 95
Notes to the income and expenditures statement 103
Independant Auditor’s report 112
8. Funding, Awareness Raising
and Communication 27
Budget 2015 113
Long-range overview and estimate 116
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CHAPTER 1
1. Introduction
Never before were so many refugees adrift as in 2014. Millions fled the
violence in Syria, many South Sudanese sought refuge in Ethiopia or Uganda
following renewed violence in their country. The Ebola epidemic caused
suffering that people were unable to flee from. Hundreds of thousands fell
victim to natural disasters. Droughts caused failed harvests, floods washed
away laboriously accumulated existence.
In these turbulent times of appalling needs, ZOA was able to support more
people than ever before. Among other we supported Syrian refugees in Jordan,
displaced Yezidis in northern Iraq, South Sudanese refugees in Ethiopia,
victims of natural disasters in the Philippines and communities affected
by Ebola in Liberia. And, away from the cameras and the news, we also
supported people in rebuilding their livelihoods, such as in Burundi, Sri Lanka,
Afghanistan and Northern Uganda.
The needs are huge. ZOA and fellow organisations face major challenges to
meet these needs. Unfortunately, we are often restricted in our activities due
to a lack of funding. ZOA is, however, blessed with many loyal supporters who
enable us to reach out to people who often have lost all hope. We are grateful
for this loyal constituency that shares our mission.
Life-changing activities,
radiating hope.
In the past year, I had the opportunity to work as programme manager in
Ethiopia for six months. It was enriching to participate in the programme
and to be in touch with the target group. I realized the impact of ZOA’s work
when I met a father whose daughter had been killed. After participating in
a meeting on peaceful conflict resolution, he decided not to take revenge. A
major and far-reaching decision, that radiates hope. We participate in lifechanging activities and see every day that change is possible!
Living and working alongside Ethiopians, sharing the same goal and vision,
has energized and inspired me. I feel great admiration for our staff who work
in the field. We easily forget the personal sacrifices they make to do their
work. Many of our staff work and live away from their families, some do their
work in conflict zones. It is with pride and with gratitude that I can call these
people my colleagues.
Our work would not be possible without the support of our partner
organisations and donors. We are grateful for their support and commitment.
In 2015 we will continue to support victims of violent conflicts and natural
disasters, in the belief that this is what God asks us to do.
Yours sincerely,
Johan Mooij
Chief Executive Officer
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CHAPTER 2
2. Statement of the
Supervisory Board
The numbers of refugees continued to increase in the course of 2014 as the
world witnessed many violent conflicts. We are grateful that ZOA was able
to continue to provide relief and give assistance to so many in need due to
disaster, strife and injustice.
As Supervisory Board, we have the formal responsibility to approve the annual budget and to appoint and appraise the CEO. We monitored the quality
and the continuity of the organisation and whether progress was in line
with the annual plan. The Supervisory Board formally approved the annual
financial accounts and the policy of the organisation. The Board would like to
thank the CEO and staff for the good performance.
During the year we worked towards forming an even more professional Supervisory Board. One step to that end was deciding on a smaller Supervisory
Board, from seven to five members. With a smaller team it will be easier to
hold more in-depth discussions and achieve more thorough understanding of
the (strategy of) the organisation, and thus maximise the ability to provide
the required supervision.
During the process leading to the new Strategic Plan, we discussed ZOA’s future, ZOA’s identity and the relationship with the constituency. How will the
organisation develop? Will a larger percentage of institutional donor funding
alienate ZOA from its constituents? Redefining and strengthening the relationship of ZOA to private donors will be one of the issues the Supervisory
Board will take on in the year ahead.
In 2014 the CEO temporarily took on the role of programme manager in
Ethiopia, for a period of six months. His request to do so and the conditions
under which this would occur, were discussed extensively. One and other
will be evaluated in 2015. We were grateful to see the efforts of staff in the
Netherlands to continue the necessary work throughout the organisation.
With gratitude we approved the Annual Report in a meeting on 21 April 2015.
The audit processes were positive and did not reveal any major weaknesses
in the organisation, the internal audit work and risk management system. We
are convinced that the income was spent effectively and efficiently. In view
of this, the Annual Report, including the financial statements, as prepared by
the CEO, was approved as submitted.
We would like to express our gratitude to donors and staff who make this
urgent and splendid work possible; providing relief, hope and recovery to
victims of conflict and disaster. Above all we want to give thanks to God, who
endows people with commitment and talents and will never forsake the work
His hands have begun.
On behalf of the Supervisory Board,
Harry Paul
chairman
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CHAPTER 3
3. Who we are
Our name
ZOA was founded in 1973 in The Netherlands. The three
letters ZOA are the abbreviation of the Dutch translation
of South East Asia, the area where the organisation started its initial activities.
Our mission
ZOA supports people who suffer due to armed conflict
or natural disasters, by helping them rebuild their livelihoods. We call on our constituency and partners, in the
North and in the South, to take responsibility and become involved. We provide maximum added value to those
we support and those who suppport us. Our mission can
be summarized in three words: Relief, Hope, Recovery.
Relief
We provide relief to people affected by conflict or
natural disasters.
Hope
We contribute to a new perspectieve of hope in which
people work together for a promising future in dignity
and mutual trust.
Recovery
Together with the affected communities we work on
recovery of their livelihoods.
Our vision
In a world full of conflict, injustice, poverty and disaster,
we want to contribute to signs of hope and restoration.
We see this coming about where people experience
peace, justice and mutual trust once again, and where
they regain personal dignity and confidence. ZOA acts
and contributes from the biblical perspective of God’s
Kingdom, which will bring reconciliation and restoration
to its full potential. Meanwhile, God calls us to seek
justice and be faithful to those who need our support.
Our key values
WASH (water, sanitation and hygiene) and basic education. In the context of conflict affected fragility, livelihoods
comprise how people access and mobilise resources that
enable them to pursue the goals necessary for their survival and longer-term well-being, thereby reducing the
vulnerability that is created and exacerbated by conflict.
Given our specific experience and expertise in realising household shelter solutions in emergency situations, ZOA also focuses on ‘shelter’ in its emergency
programming.
Human dignity
All people are different, but everyone is made in God’s
image. We treat all people equally. We dedicate ourselves to promote respect, mutual understanding and
cooperation.
Dimensions of change
Faithfulness
Faithfulness means providing support that our beneficiaries can count on, honouring our commitments and
being dedicated and accountable tot hem. Faithfulness
means that we remain involved in conflict affected communities until they are ready to walk on their own again.
• Access to basic resources and services
• Community governance and inclusion
• Peace and stability
Stewardship
Stewardship encompasses both people and their environment. We promote solutions that are sustainable for
both the people and their habitat. At the same time we
seek to be good stewards of the resources delegated to
us by using resources effectively and efficiently.
Justice
ZOA stands up for vulnerable and marginalized people.
Through our programmes we combat injustice in the
South. In the North we promote awareness of injustice
and we call on our constituency to do right.
Our sectors
ZOA’s sectoral focus is on livelihoods and food security,
ZOA uses a framework comprising three dimensions of
change at community level, so to enable us to remain
focused on what our work is really about. These dimensions are:
From 2015 onwards, ZOA will focus even more on peace
and stability, as this particular dimension of change has
proven to be ZOA’s great strength when implementing
projects in conflict affected communities. The promotion
of peace is at the very core of ZOA’s vision.
In the coming years ZOA also intends to focus on
refugees and displaced people who found refuge in
urban areas.
These two focuspoints are part of ZOA’s new strategic
plan for 2015 – 2018. More information on the contents
of this plan can be found in Chapter 7 – Our Approach.
Our constituency
ZOA could not exist without a committed constituency of more than 40.000 private donors, companies,
Business Ambassadors, schools and churches.
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CHAPTER 4
4. Executive’s Report
2014 has been a year of both looking back and planning
ahead, as it was the final year of ZOA’s strategic period
2011-2014, and the year in which we drafted the new
strategic plan for 2015 - 2018.
Signs of Hope: evaluation 2011-2014
In the past year, we evaluated whether we had achieved
our goals as formulated in our strategic plan Signs of Hope.
Our mission and vision are as relevant and to-the-point as
when we formulated them. They have been our guidelines
to everything we worked for in the past four years.
We have stayed close to the planned strategy. The
goals we set four years ago and how we planned to go
about achieving those goals have suited us very well.
The decision to decentralise has worked out well, as
management teams in the countries are better aware
of the local situation.
Four years ago we limited ourselves to four sectors in
which we would implement interventions: livelihoods,
education, WASH (water and sanitation, hygiene) and
shelter. It has proven to be efficient and effective to have
limited ourselves to these sectors in which we developed
expertise and experience over the past forty years.
Milestones in 2014
In the past year, ZOA carried out even more projects,
was able to support even more victims of natural disaster
and armed conflict. Our constituency is as strong and
loyal as ever and the number of regular donors has
even increased.
ZOA is increasingly present in insecure and volatile
regions: serving Syrian refugees in the Middle East,
displaced people in war-torn South Sudan. In Liberia,
ZOA stayed on amidst the fear and uncertainty following
the Ebola outbreak, not only continuing to support the
communities, but even expanding the activities.
Structures for financing of aid by the Dutch government
are changing, posing challenges to Dutch humanitarian
NGOs. The current financing structure (MFS-2) will
be terminated in 2015. At the same time, funding for
emergency relief will increase. ZOA was invited to
take part in the discussions on these developments.
We regarded this as a significant recognition of our
experience and expertise in emergency situations.
CEO temporarily in Ethiopia
2014 was an exceptional year for ZOA’s management
as the Chief Executive Officer decided to work as
programme manager in Ethiopia for six months, from
July to December. The position of programme manager
in Ethiopia had been vacant for some time. Working
in this position for six months gave the CEO a unique
opportunity to experience first-hand the challenges
ZOA staff face at field level on a daily basis. He
devoted one day a week to his duties as CEO, while
his mandated representative took good care of the
day-to-day managerial duties in The Netherlands.
Partnerships
In 2014 ZOA worked with other NGOs whenever
possible: at local, national and international levels,
sharing knowledge and experience, supplementing
each other in the execution of programmes and jointly
lobbying for funds.
In 2014, the two major consortia were:
Dutch Consortium for Rehabilitation: CARE
Netherlands, Save the Children Netherlands, HealthNet
TPO and ZOA work together in Uganda, DR Congo,
South Sudan, Sudan, Burundi and Liberia since 2011.
This cooperation has been especially successful as each
of the organisations work in the same region. Working
together allows us to plan and discuss activities with
the population. It gives the beneficiaries one contact
point, something which is greatly appreciated. The Dutch
Ministry of Foreign Affairs is financing this programme
until 2015.
Dutch Emergency Relief Cluster of Christian NGOs:
Woord en Daad, Red een Kind, Dorcas, Tear and ZOA
have some overlap in terms of constituents. We have
joint forces for fundraising in the event of disasters. In
2014, we joined forces in fundraising for emergency relief
for South Sudanese refugees in Ethiopia and Uganda,
Ebola prevention in Western Africa, IDPs in Northern
Iraq, Syrian refugees in the Middle East and to victims of
typhoon Hagupit in the Philippines.
Middle East
Due to the immense and still increasing needs in the
Middle East, ZOA decided to open an office in Amman,
Jordan, and from there support programmes in Jordan,
Syria, Northern Iraq and Yemen. Officially the office will
start in early 2015. Through this regional presence we
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CHAPTER 4
will be able to have a flexible, regional approach. The
office will function as a regular country office.
Unlike programmes in most other ZOA countries, the
emphasis is more on relief than recovery, changing with
the times as the situation develops for better in the
region. ZOA will work mainly through local partners,
whereby ZOA will ensure expert capacity building and
quality control.
Up to now ZOA has been serving beneficiaries in the
Middle East mostly through operations of the Disaster
Response Unit, which is based in The Netherlands.
Executive’s Report
these people in rebuilding their lives. It is a strategic
choice to bring the great distress and the need for action
to the attention of the Dutch public.
Reporting
Informing our donors on the progress of our programmes
is an important way of building meaningful relationships
with our constituents. However, it is a challenge to
translate field reports to tailor-made reports to a variety
of donors. In 2014, this subject did not receive as much
attention as it should have.
Since 2012, ZOA provides emergency relief in Yemen to
victims of the internal conflicts. ZOA intends to start
a regular programme in this country. The situation in
Yemen was extremely volatile during 2014. For now, our
activities in Yemen have been placed under the regional
Middle Eastern office in Jordan.
In 2015 the Audit and Evaluation Department is looking
for ways to design an integral automated system in
which all data is measured and analysed, according
to the IATI Standard (International Aid Transparency
Initiative) thus allowing data to be compared. We will
take this development as an opportunity to also improve
our reporting to our constituents.
Central African Republic
Learning organisation
In 2014, ZOA assessed whether there were possibilities
to start up a new programme in the Central African
Republic (CAR). Due to the many situations of violent
conflict around the world it was, however, complicated
to find funding for the needs of the conflict affected
population in the Central African Republic. We decided
to focus on the development of our programmes in the
Middle East. Due to the many security risks, we decided
not to start a programme in this country at this time.
To achieve our objectives, it is of great importance that
ZOA’s staff have the right skills and experience in the
short, medium and long term. Well-targeted and focused
opportunities for staff learning and development will
not only ensure high quality programme delivery today,
but are also key to ZOA’s strategy to ensure continued
development and desired impact in the future.
In three subsequent years from 2012 on, fifteen
members of management teams in the programme
countries followed an annual two-week training course
in The Netherlands to deepen their understanding
of ZOA’s methods. The effectiveness of that training
was evaluated in 2014. The evaluation shows that
participants were satisfied with the training. They
improved their knowledge and skills and were able to
integrate what they learned in their day-to-day activities.
Urgency
In August, ZOA started a new raising awareness
campaign with the slogan ‘Gelooft u nog?’ (Do you still
believe?). With this new campaign ZOA aims to highlight
the urgency of the situations that our beneficiaries are
facing, as well as the importance of ZOA’s support to
Another value element of the development opportunities
linked to career planning offered by ZOA is its trainee
programme for high-potential young humanitarian
professionals. These trainees are offered a position
at junior management level in programme countries.
Through a tailor-made training programme, they can
grow towards full management level in two years’ time.
This successful programme offers ZOA a pool of highlyskilled and well-trained staff.
Staff Satisfaction
In order to be able to deliver high quality assistance
to our beneficiaries, ZOA wants to be an attractive
employer, attracting and retaining qualified and
motivated staff. A biennial Employee Satisfaction Survey
is used as a tool to evaluate the organisation as an
employer and to provide possibilities for improvement.
In 2014 this survey was held for the second time among
staff of ZOA Netherlands and MT-members in the
programme countries. Scores for commitment were –
again - high: ZOA employees are highly motivated and
passionate about their work.
Points for improvement were found in communication
between management and staff. Action plans were
designed by each department on how to progress
towards the desired improvements. In 2015, an
evaluation of these action plans will take place. In 2016,
the next survey will take place.
2015 and beyond
Planning for the next four years, we concluded that
formulating a multiannual strategy is both necessary and
nearly impossible. In our field of work, serving people in
fragile states, it is extremely difficult to set goals for the
next four years. In this context, it is very important to
be flexible, to be able to respond to any urgent situation
that might occur. One of the key elements of the new
CHAPTER 4
Executive’s Report
strategic plan Signs of Hope III for 2015 – 2018 is to
develop this kind of flexibility.
urban settings in 2015 and 2016, to gain experience on
how best to assist IDPs and refugees in an urban context.
ZOA will increase its attention on peacebuilding. This
also applies for our focus on economic development.
Likewise, more emphasis will be given to our work in
urban areas.
So far, ZOA has not been structurally active in urban
settings. ZOA aims to implement two pilot projects in
In order to continue to be effective and efficient, and
achieve our vision and mission, ZOA will continue
to work within the four sectors livelihoods and food
security, water and sanitation, basic education and
shelter, and build on the gained experiences and
expertise in these fields. At the same time ZOA will
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broaden the horizon within each of the sectors.
We want to further increase our capacity to quickly
respond to crises, as well as strengthen our position as
an effective and reliable emergency relief organisation.
The strategic choices can be tailored to apply to the local
context of each of ZOA’s programme areas.
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CHAPTER 5
5. Report from the
Supervisory Board
The Supervisory Board is responsible for the supervision
of the policies and plans of ZOA and for monitoring the
identity of the organisation. In that sense, the Supervisory
Board advises and assists the Chief Executive Officer (CEO)
in finding the right course of action for the organisation in
line with ZOA’s statutory obligations. The members of the
Supervisory Board contribute their expertise from various
fields to the best interest of the organisation. Besides their
supervisory duty, the members also have more formal
responsibilities such as appointing and assessing the CEO
and approving the budget and annual report. Moreover, the
Supervisory Board represents the constituency of ZOA and
represents society within the organisation.
The CEO is responsible for the executive decisions and daily
management of the organisation. Through this separation
of powers, ZOA meets Dutch governance guidelines for
charitable organisations as established in the Wijffels
Code which prescribes proper a relationship between
‘management’ and ‘supervision’.
Members of the Supervisory Board
The members of the Supervisory Board serve for a term of
five years and are eligible for reappointment once. They
are selected based on criteria indicated in the general
and specific profile of the Supervisory Board. In 2014, the
Supervisory Board initially consisted of seven members.
- Mr. H. Paul MPA, chairman – Head of Agency,
Netherlands Food and Consumer Product Safety
Authority;
- Mr. J.W. Boogerd, member – retired banker (till Sept.
2014);
- Mr. B. Brand MPA MCM, member – city manager/
general director of the municipality Oldebroek;
- Mr. J. Kamphorst MPA, member – interim manager and
management consultant;
- Mr. B.J. van Putten LL.M, member – retired mayor;
- Mr. K.A. de Vries MEd, member – geography teacher at
Prins Maurits Christian Highschool in Middelharnis (till
Sept. 2014);
- Mrs. A.W. Westerveld MPH, member – physician in
preventive healthcare at Provincial Health Care Fryslân
(till Sept. 2014).
In September mr. Boogerd, mr. De Vries and mrs.
Westerveld stepped down from the Supervisory Board. It
was decided that the Supervisory Board should continue
with five members and efforts are being made to find one
replacement. Unfortunately, the position is still vacant at
the end of the year.
At www.zoa-international.com the period of service is
indicated for each of the members, as well as the additional
offices members hold.
The members of the Supervisory Board receive no financial
compensation for their work. They can claim expenses
incurred during the course of their duties as Supervisory
Board members. In that event the same rules apply to such
claims as to those that apply for ZOA employees.
The audit committee consisted of mr. J. Kamphorst, mr.
J.W. Boogerd (till Sept. 2014) and mr. B. Brand. The audit
committee met three times. Besides regular subjects as the
annual report, meeting with external auditors, audit plan,
audit outcome and yearly budget it considered the policy
regarding the continuity fund and other balance sheet
issues.
The remuneration committee consisted of mr. H. Paul
and mrs. A.W. Westerveld. This committee assesses the
functioning of the CEO and, based thereon, advises on
his salary at the beginning of each year. The Supervisory
Board determined the salary and additional benefits of the
CEO based on these recommendations. In doing so, the
Supervisory Board adheres to the VFI’s Advisory Scheme
for the Remuneration of Management of Charitable
Organisations (Adviesregeling Beloning Directeuren van
Goede Doelen) and the Wijffels Code (see www.vfi.nl).
The Supervisory Board also concluded that the additional
offices held by the CEO are compatible with his work as
CEO of ZOA.
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CHAPTER 5
Specific topics in 2014
During the year the Supervisory Board met five times, three
times with the CEO present and twice in the presence of
representatives of management, during the CEO’s stay in
Ethiopia. The board also had a meeting with representatives
of personnel and members of the management team.
The Supervisory Board was involved in discussions
concerning the new Strategy Plan 2015 – 2018 and future
directions for funding strategies.
Another important point on the agenda was the strategic
choices that have to be made with regard to networks
and consortia that ZOA wants to participate in. The main
Report from the Supervisory Board
conclusion was that ZOA should orient itself towards
international (European and worldwide) networks, even
more than to Dutch networks.
The Supervisory Board was informed on the situation of
ZOA’s programme in Liberia during the Ebola outbreak and
emphasized the importance of protection for staff and
possibilities for evacuation.
The Supervisory Board took note of the results of the
Employee Satisfaction Survey, concluded that staff
development and role clarity were points of concern and
discussed the possible direction for measures with the
Management Team.
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18
Organisation chart
Supervisory
Board
CEO
Programme
Support Unit
Management
Support
Human
Resources
Audit and
Evaluation
Funding, Awareness
Raising and
Communication
Programmes
Disaster
Response Unit
Dutch Consortium
for Rehabilitation
Institutional
Donors & Partners
Fundraising and
Awareness Raising
Finance
Communication
and Fundraising
Support
Finance and IT
Finance Support
Programme
Countries
Philippines
Afghanistan
Burundi
DR Congo
Ethiopia
Liberia
Myanmar (CDN)
Sri Lanka
Sudan
South Sudan
Uganda
Middle East
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CHAPTER 6
6. Organisation
Organisational structure
See figure on page 18.
ZOA had ten Country Programmes in Africa and Asia
during 2014. Each country organisation has its own
Country Management Team. The teams operate largely
autonomously, enabling them to accommodate local
developments, however, within an agreed organisational
strategy and annual planning. Country directors are
members of the International Management Team, which
meets half-yearly at the Interregional Meeting. Best
practices and policy developments are shared at these
meetings.
ZOA Netherlands supports the country organisations
with policy cohesion and continuity, quality control,
exchange of knowledge, financial management,
fundraising, communication and staff recruitment.
The Programme Department provides support to ZOA
country programmes both on demand and on its own
initiative. Support is both programmatic – such as
programme area development – and sectoral – such as
support on agricultural or peacebuilding issues.
The Disaster Response Unit is responsible for emergency
relief programmes in countries where no Country
Programme is active. During 2014 the Disaster Response
Unit was active in The Philippines, Yemen, Jordan, Syria
and the Kurdistan Region of Iraq.
Staff
In 2014 some 70 people worked at ZOA Netherlands
(approximately 55 fte). The male-female ratio is 58/42.
There were 33 expats (trainee and junior staff excluded)
working in twelve countries in 2014. With trainees and
junior staff included, 45 expats were working with ZOA
during at least part of 2014.
Volunteers
Volunteers add considerable value to the organisation
and their contribution is very much appreciated. Many
people approach ZOA and offer their time and talents.
Voluntary commitments come in various forms, from
volunteering during a single event, teaching at schools,
organizing the door-to-door collection, working at the
office for a few days per week, and unpaid internal audits
in the programme countries offered by an accountancy
firm in our constituency.
ZOA is delighted with their efforts. We are committed
to providing the necessary support to enable these
volunteers to do their job well.
Statement of accountability
ZOA subscribes to the following principles:
•Within the organisation, supervision (adopting
or approving plans and carefully reviewing the
organisation and its results) is kept separate from
governance i.e. execution.
•The organisation continuously strives to allocate
resources optimally so to enable ZOA to operate
effectively and systematically in achieving its
objectives. This is set forth in our quality and control
model.
•The organisation aims to optimize relations with
stakeholders. ZOA focuses on information provision to
gather and register wishes, questions and complaints.
Both in the Netherlands and in the areas where ZOA
operates, the entire organisation is in constant contact
with stakeholders to make ZOA’s work possible.
The detailed statement of accountability can be found in
full on our website www.zoa.nl (in Dutch).
Quality standards and codes
ZOA has committed itself to the following external
codes of conduct and standards:
•Code of Conduct for the International Red Cross and
Red Crescent Movement and NGOs in Disaster Relief
•2010 Humanitarian Accountability Partnership (HAP)
Standard on Accountability and Quality Management
•People in Aid Code of Best Practice in the Management
and Support of Aid Personnel
•The Good Governance Code for Charities (Wijffels code)
•The VFI fundraising code of conduct
In 2014, the external certification of ZOA’s management
system was renewed, after an external audit by KIWA.
ZOA’s system is compliant with the ISO 9001:2008
standard for quality management systems.
ZOA holds the certification mark of the Central Bureau
of Fundraising (CBF).
Additionally, ZOA commits itself to its own internal ZOA
Code of Conduct, including the ZOA Child Protection
Policy. These staff codes describe standards of behaviour
and promote good practice.
Partnerships and networks
We cooperate with other NGOs wherever possible,
sharing knowledge and experience on implementation
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CHAPTER 6
and security, lobbying among policymakers, supplementing
each other in the implementation of programmes, raising
awareness among the public, as well as soliciting for funds.
Own Audit and Evaluation department
ZOA intends to keep learning from experience and to
continually improve. Auditing is a means to that end. The
Audit and Evaluation department assesses all processes
and procedures relevant for the realisation of ZOA’s
objectives. As part of ZOA’s integral auditing, staff related
processes, programme and project design as well as
systems for monitoring of project progress and results
are evaluated. By means of such integral auditing, ZOA
develops an integrated view of how the organisation
works and is made aware of areas for improvement.
Audit results were followed up in 2014. Based on these
results, some of the improvements and adjustments
made were:
•A ZOA-wide management charter was developed
which is used to review and define specific roles and
responsibilities of all key staff.
•Security procedures were updated and improved in a
number of countries.
•HR policies and procedures were updated in a number
of countries.
In 2014, integral audits were conducted in eight countries
and parts of the Dutch office were audited as well. A
number of specific project audits were conducted, in
accordance with donor requirements. The results of these
audits are recorded in country-specific management
letters. Some of the areas for improvement that were
identified through these audits include:
•A need for further improvement of the systems for
monitoring the contribution of project results to longer
term programme objectives, at outcome and impact
level.
•The connection between financial management and
Organisation
the monitoring of project progress needs to be made
more specific.
•Staff training and development needs to be
determined more specifically by the results of the staff
performance evaluation.
For the realisation of such improvements, the various
departments in ZOA Netherlands provide support to
the countries, determined by the specific context of each
country.
The methodology for the programmatic part of integral
audits was further developed in 2014. The reference
framework, specifying what is expected in terms of
systems, procedures and minimum levels of performance,
has been worked out in more detail. Experience of audits
conducted in 2014 will be reused as input for further
development of the framework.
Environmental responsibility
ZOA feels strongly about its environmental responsibility,
as we see how the results of climate change affect
people in the countries in which we work. Protecting
the natural environment is part of ZOA’s programmes
(see also chapter 7 – Our Approach). In the Netherlands
ZOA takes its environmental responsibility by reducing
and/or compensating wastage. This means:
• Saving energy by using led lighting and sensors
• Using fair trade and organic products
• Using only FSC-marked printing paper
• Using biologically degradable cleaning products
• Using local services and suppliers where possible.
• Recycling refuse
• Using green energy supplies
The option of installing solar panels was investigated
in 2014. ZOA is now looking into ways to finance solar
panels, for instance through sponsoring.
CO2-compensation
ZOA staff is aware of the negative effects of air travel.
Air miles of ZOA employees are compensated in ZOA’s
own reforestation project in Ethiopia. ZOA started a tree
nursery in 2010, in cooperation with local authorities,
on land of a former refugee camp. ZOA also trains forest
rangers, who in turn ensure that a reforested area of
some 600 hectares of saplings is protected against illegal
logging. Young woods are maintained as a result, thereby
ensuring employment and promoting better climate
conditions in the area.
The Works Council
The Works Council represents ZOA staff members with
a Dutch employment contract and advocates their
interests. The Works Council regards members of the
management teams in the programme countries as
constituents as well, regardless of whether they hold
Dutch or local employment contracts.
The Works Council is involved in several organisational
and policy developments within ZOA. The Works Council
has the right to be informed about issues concerning the
organisation, as well as the right to approve or disapprove
measures concerning staff policy. In other aspects it has
an advisory role.
The Works Council consists of six members. Four are
employed at ZOA-Netherlands, two work abroad (Sri
Lanka and Afghanistan). Elections were held in September
for the entire Works Council as the term of office of
three years had expired. Four out of six members were
re-elected. One person stood down and was replaced by
a Dutch candidate. The vacancy abroad was filled by a
candidate from Afghanistan.
In 2014 the Works Council held nine meetings with the
CEO or, during his absence, the mandated representative.
One meeting was held with the Supervisory Board.
CHAPTER 6
Organisation
21
ZOA Networks and Partnerships
Several issues were discussed throughout the year, the most
important of these being:
•Implementation of the new personnel registration system after
approval by the Works Council. Specific attention was paid to
data protection. The revised conditions of service for employees
was endorsed by the Works Council after consultation.
•The Works Council gave its approval on behalf of the employees
working at ZOA Netherlands for adjustments to the new
pension scheme.
•The second Employee Job Satisfaction Survey was carried out
among staff (ZOA Netherlands and the MT-members of the
ZOA countries). (See chapter 4 for the outcomes of this survey)
The Works Council remains involved in the follow-up
of concrete actions arising from the result.
International Management Team per 31 December 2014
The International Management Team consists of the management
team of ZOA Netherlands, combined with all country directors.
They meet twice a year, during the Interregional Meetings in
March and October.
Management ZOA – Netherlands
• Johan Mooij, Chief Executive Officer
• Arco van Wessel, Director of Programmes
• Addie van Dalen, Director of Finance
• Leo den Besten, Director of Audit and Evaluation
•Ewout Suithoff, Director of Funding and Communication
• Wil Omlo, Director of Human Resources
Country Directors
• Ad de Blaeij, Afghanistan
• Geoff Andrews, Burundi
• Geoff Andrews a.i., DR Congo
• Ingeborg Ponne, Ethiopia
• Tsjeard Bouta, Liberia
• Kevin Beattie, CDN-Myanmar
• Bart Dorsman, South Sudan
• Guido de Vries, Sri Lanka
• Tim Rae, Sudan
• Gerard Hooiveld, Uganda
National networks
• Member of Partos – Association for Dutch NGO’s
working in international development.
• Member of Prisma – Association for Dutch
Christian NGO’s involved in international development.
• Member of VFI – Branch Association for Dutch
charity organisations
• Member of steering committee of the Dutch Security
Network – 34 Dutch NGO’s with a focus on security.
• Member of Agri-ProFocus (APF), a partnership of Dutch
organisations and companies that promotes farmer
entrepreneurship in developing countries.
• ZOA participates in the Platform Humanitarian Action –
Netherlands (PHA-NL), a platform of Dutch NGO’s
active in emergency relief.
European networks
• Member of EU-CORD – a platform of 22 European
Christian relief and development agencies.
• Member of VOICE - Voluntary Organisations in Cooperation in Emergencies, a network representing 82 NGO’s
from 19 European countries.
• Member of CONCORD, European NGO confederation for
relief and development.
International networks
• Member of ICVA – International Council of Voluntary
Agencies. A global network of NGOs that advocates for
effective and principled humanitarian action in
coordination with UN agencies (UNHCR, UNOCHA, IASC).
• ZOA has a special Consultative Status with ECOSOC Economic Social Council of the UN.
• ZOA is member of People In Aid - an international,
not-for-profit membership organisation.
• ZOA is member of Humanitarian Accountability
Partnership
Dutch Partnerships
• Participating in IS-Academy on Human Security
in Fragile States - a collaborative research
project between Disaster Studies at the
Wageningen University, the Dutch Ministry
of Foreign Affairs, and the five Dutch NGO’s
Cordaid, ICCO, Netherlands Red Cross,
Oxfam Novib and ZOA.
• ZOA is the lead agency of DCR - Dutch Consortium of Rehabilitation, consisting of ZOA, Save
the Children Netherlands, CARE Nederland and
HealthNet TPO, funded by the Dutch government, implementing programmes in six African
countries for the period 2011 – 2015.
• Together with Red een Kind, ZOA forms
CDN – Consortium of Dutch NGO’s, working
in Myanmar.
• ZOA cooperates with Red een Kind, Dorcas,
Woord & Daad and Tear, in a Dutch Emergency
Relief Cluster of Christian NGO’s.
• ZOA organises with Woord and Daad the “Be
Fair” campaign, an awareness raising campaign
at high schools on sustainability.
• ZOA is a member of the steering committee
with Aqua for All, AKVO, Simavi and Amref
Flying Doctors, for organizing ‘walk for water’,
a fundraising and awareness raising event in
Dutch primary schools once a year.
Partnerships (international)
• ZOA has Memorandums of Understanding
with World Renew (Canada / USA), Medair
(Switzerland), Stromme Foundation (Norway)
and CASA (India).
22
23
CHAPTER 7
7. Our Approach
Fragile environments
Dimensions of change
Core sectors
ZOA works in countries known as fragile states, in
conflict-related fragility in particular, where society
has been disrupted by conflict, violence and natural
disasters.
To programme, monitor and evaluate change at community level, ZOA uses a three-dimensional change
framework. These three dimensions enable all ZOA staff
to remain focussed on what their work is all about.
In the new strategic plan for 2015 – 2018 ZOA refers to
these three dimensions of change as ‘aims’.
A range of interventions in various sectors might be
applied in order to achieve positive outcomes in these
specific dimensions. To be effective and efficient, ZOA
limits itself to five sectors. Over the past forty years ZOA
has developed specific expertise and obtained extensive
experience in these sectors.
Sustainable access to basic services and resources
All people need sufficient access to water, education,
health care, food, shelter and clothing in order to be
able to live dignified and resilient lives. ZOA, therefore,
supports communities in attaining lasting access to basic
services and resources.
Livelihoods and food security
ZOA’s main contribution to community level change is
in the field of livelihoods and food security. Livelihoods
comprise how people access and mobilise resources
that enable them to pursue the goals necessary for their
survival and longer-term well-being.
Good community governance
Good governance is essential to minimize corruption, to
ensure that all voices are heard in decision-making and
to hold decision-makers accountable. ZOA strives to
ensure good community governance. Efforts need to be
driven by the community itself, by (local) governments
and by other actors present. The effective interaction
between local civil society organisations, local governments and the private sector is crucial in this respect.
ZOA focuses on agriculture production support, income
support and market support. From 2015 onwards, ZOA
will also focuses on a fourth area: ‘conditions for rural
and urban economic development’.
Factors that determine whether ZOA will start to work in
a specific country are:
•Conflict and instability as well as the lack of capability
in communities and on the part of authorities in dealing with local conflicts constructively.
•Lack of access to basic resources and services, particularly among poor and vulnerable groups.
•The level of support that the local authorities or
organisations are able to provide for the population.
• The number of persons affected.
Programmatic approach
ZOA implements its programmes using a programmatic
approach. Without aiming to be exhaustive, the following characteristics of the programmatic approach can be
mentioned:
•Focus on a specific geographical area and awareness
of its specific context.
•Ownership and community participation including
accountability to beneficiaries.
•Shared vision between ZOA, beneficiary groups, partner organisations and other stakeholders on desired
changes.
•Focus on outcome, defined as change at community
and beneficiary level.
• Added value of collaboration with other actors.
• Building local capacity and resilience for future risks.
Peaceful and stable communities
Violent conflicts seriously undermine people’s opportunities to lead dignified and resilient lives. ZOA addresses
the underlying and root causes of conflict and works
to create trust, safety, understanding, inclusion and
equality. ZOA enables community members to resolve
their conflicts without resorting to violence and to build
peaceful and stable communities.
Basic education
Education is crucial for the promotion of independence,
hope and long term improvement of livelihoods. ZOA
focuses on basic education, both formal and non-formal,
which includes primary education, lower secondary
education, functional adult literacy and numeracy, and
vocational training.
Water, sanitation and hygiene (WASH)
Safe water and basic sanitation are of primary importance for human survival and wellbeing. ZOA promotes
equitable access to safe drinking water and sanitation, as
well as the practice of hygiene within the communities.
24
CHAPTER 7
Changes 2015 - 2018
In the new strategic plan for 2015 – 2018 ‘Peacebuilding’,
as well as ‘Shelter’ are named as fourth and fifth core
sectors, given our specific experience and expertise.
How ZOA works: Guiding principles
ZOA’s work is characterized by a long term commitment
to the people the organisation serves. It insures that
ZOA’s impact can be lasting and sustainable.
That is reflected in the guiding principles that ZOA
adheres to in its relief and recovery approach.
•Inclusion – within ZOA’s target group, all people affected are included
•Ownership – supporting communities to develop their
own strategies to increase their independence
•Participation – ensuring the active involvement of all
people affected
•Accountability and transparency – showing who we
are, what we do and how we do it, demonstrating that
we do as we promise
•Sustainability – employing lasting interventions that
do not negatively affect the communities or the planet
•Do no harm – adopting a conflict-sensitive way of
working, so to prevent unintended negative consequences
Inclusion: cross cutting issue gender equality
The people that ZOA serves are confronted with a variety
of common issues that go beyond specific sectoral areas
of attention. It is important to address these so called
cross-cutting issues in order to create an enabling environment for ZOA’s work. ZOA pays specific attention to
gender equality in its programmes with regard to these
issues.
In the new strategic plan (2015-2018) ‘disaster risk reduction’ is mentioned as a second cross-cutting issue.
Our Approach
Sustainability: environment
Many of the target group’s problems arise from being
extremely vulnerable to forces of nature. Climate change,
environmental degradation, drought, floods and scarcity
create increasing tensions and pressure on the available
resources and how they are used. That is why ZOA contributes to averting the exhaustion of soil and safeguarding other natural resources by protecting the natural
environment and by diversifying sources of income.
Ownership and participation: multi-stakeholder
approach
ZOA formulates programme objectives together with all
the stakeholders involved. In each situation ZOA determines how best to work towards these objectives and
complement what is already there. Whenever possible,
ZOA works with local authorities, local organisations,
companies or groups of farmers.
Local presence with own staff generates a major advantage in the development of knowledge about, and sensitivity to the local context and the dynamics between all
actors present. A local presence also provides ZOA with
the flexibility to launch and implement programmes in
areas where no suitable partner organisation is present.
Accountability and transparency
ZOA has committed itself to the HAP (Humanitarian Accountability Partnership) Standard on Quality
and Accountability. This Standard helps ZOA to work
in a structural manner to integrate its accountability
practices into its standard policies and procedures. The
application of the standard may vary by country, depending on the context and local customs. Accountability, in
ZOA’s view, means that we enable our stakeholders – and
especially our beneficiaries - to hold us to account to the
commitments that we have made to them. Beneficiaries are informed, involved in the design, planning and
implementation of programmes and they are welcomed
to give us feedback that we will respond to. This process
requires good communication, information sharing and
an open attitude to learn from each other.
In 2014, accountability training and workshops took
place in Burundi, the Philippines, Sudan and Uganda.
A self-assessment was carried out in Afghanistan. There,
ZOA works with the communities through Community
Development Committees (CDC’s). These CDCs are involved in the design and development of projects. Some
procedures were improved, based on the HAP Standard.
The ZOA Code of Conduct has been distributed and
discussed with staff. Complaints procedures have been
improved and aligned between different provinces.
In ZOA Burundi communities know that they can come
to ZOA in case of a concern relating to the project. Consulting beneficiaries and inviting feedback has become a
more natural way for staff, and for beneficiaries as well.
Beneficiaries are also involved in monitoring and evaluation, for instance the daily collection of rainfall information, providing ZOA with a monthly report.
The country teams will continue in 2015 to further improve their accountability to the people with whom they
work. More effort will be made to ensure meaningful
participation of affected communities during all stages
of the programmes so that they are active participants in
programmes that empower them.
26
27
CHAPTER 8
8. Funding, Awareness Raising
and Communication
ZOA aims at building meaningful relationships with its
constituents and for creating awareness of situations of
injustice and need. We enable people in our constituency
to become part of the positive change in the lives of
refugees and other victims of natural disaster and armed
conflict.
Awareness raising campaigns
Wees Eerlijk (Be Fair) and Just Care aimed to raise
awareness among pupils in secondary education
regarding the effect of their choices on people in
developing countries. Wees Eerlijk (Be Fair) aimed
to challenge teenagers to adopt a more sustainable
lifestyle. An evaluation was conducted in 2014, as that
was the final year of the five-year programme. For more
than half of the young people who participated in the
programme, sustainability and fair trade became a topic
of conversation. Half of the participants show a change
of attitude and almost half of them show actual change
of behaviour.
communities focusing on poverty and injustice worldwide.
ZOA invited Arie Slob, the leader of political party
ChristenUnie, to visit ZOA’s programme for Southern
Sudanese refugees in Ethiopia. Mr. Slob reported on this
visit on national radio and called attention from the
Minister for Foreign Trade and Development Cooperation
for the dire refugee situation. The Minister provided
additional funding for refugee support in Ethiopia,
monies channeled through ZOA and other organisations.
Fundraising
ZOA was grateful to receive funding from – among
others - the following institutional donors: the Dutch
government (Ministry of Foreign Affairs), the European
Commission (ECHO and EuropeAid), the Australian
government (DFAT), the US government (USAID), the
UK government (DfID) and multilateral agencies like
UNHCR, UNICEF and WFP. In our work and relations
ZOA strives to be a competent and professional partner,
responsive and with high standards above the donor
regulations.
We maintain cordial relationships with partners that
organise external fundraising campaigns for ZOA
projects. Among these are: Draagt Elkanders Lasten
(Carry Each Other’s Burdens), EO-Metterdaad and Happy
Gift. In 2014, ZOA also received large donations from
Swedish organisations Lakermissionen and Erik Sjhalpen.
3.2%
5.4%
Expenses ZOA in 2014
Just Care consists of lessons for high schools about
water, food and fair trade. In 2014 two lessons were
translated into English, so that these are now also
available for bilingual education. The lessons are regularly
requested by schools, thus clearly meeting a need.
ZOA also participated in Micah Sunday, a national
campaign of Micah Netherlands among church
91.4%
Spent on objectives 91.4%
Fundraising costs 5.4%
Costs of management and administration 3.2%
28
CHAPTER 8
Funding, Communication and Awareness Raising
24%
3%
73%
Income ZOA in 2014
Income own fundraising activities 24%
Income from third party campaigns 3%
Project Grants by instutional donors 73%
organisation of this sponsor event is a cooperation with
Aqua for All, who multiplied the proceeds by a factor 1.8.
Walk4Water is ZOA’s annual sponsor event that is aimed
at meeting our constituency and raising funds, and
still another way of forging the relationships with our
constituents. Meanwhile, among the 1,000 participants
awareness was raised on the importance of clean
drinking water.
Emergency campaigns
Together with the four partners within the Dutch
Emergency Relief Cluster of Christian NGOs, ZOA raised
funds for several emergency situations that occurred in
2014:
In The Netherlands, ZOA boasts a large and loyal,
involved and stable constituency. More than 40,000
private donors: individual donors, business ambassadors,
companies, funds, churches and schools.
These private donors donated € 6,973,419 in 2014,
a huge reason for gratitude. Our constituents are
committed to our target group and trust ZOA to serve
them well.
Worth noting is that the numbers of volunteers for the
door-to-door collection remained stable, which seems
a trend reversal as the number of volunteers had been
declining for the past years. Again: reason for gratitude
towards loyal and committed volunteers, who in total
raised more money than the year before: € 856,714
versus € 851,329 in 2013.
In May, a new campaign was launched with the incisive
slogan ‘Gelooft u nog?’ (‘Do you still believe?’). In this
campaign more focus is being placed on the urgency of
the situation of refugees and of the importance of ZOA’s
work to support them. This sense of urgency is also being
transmitted through other means of communication,
such as mailings and the half-yearly ZOA Magazine. The
success of the new fundraising campaign was felt almost
immediately, with an increase of private donors after the
summer.
The concept of the ZOA Business Ambassadors is a
wonderful example of how meaningful relationships
between our constituency and our target group can
be brought about. ZBA-members commit themselves
to financially support a certain ZOA programme for a
period of at least three years. They are actively involved
in programme design, contributing their specific
knowledge from their entrepreneurial experience. Travel
to the programme area – at own cost – is involved in the
concept, and is a great way of building commitment and
mutual relationships, and even friendships. For instance,
Dutch and Congolese fishermen exchanging techniques
and experiences was an inspiring event for both parties.
In 2014, we had nine ZBA-teams in eight countries, with
an average of five to six members per team.
• At the end of 2013, war in South Sudan flared up,
resulting in a great number of South Sudanese seeking
refuge as internally displaced, or across borders in
Ethiopia and Uganda.
• 2014 was also the year of the Ebola outbreak in
western Africa.
• In August, hundreds of thousands of Iraqis became
displaced in the north of Iraq, on the run from IS.
• In December, typhoon Hagupit hit the Philippines.
This typhoon caused the greatest damage on the
island of Samar, where ZOA was already offering
emergency relief to the victims of typhoon Hayan of
the year before. We were grateful and proud that the
houses built after Hayan all stood firm against the new
typhoon.
Once again we were overwhelmed by the loyalty and
generosity of our donors, who respond massively when
needs are so great.
Sponsor events
Communication
4300 children in the ages nine to twelve, from 75
schools, participated in a sponsor walk which involved
carrying six litres of water for six kilometres. The
Using detailed mail request registration, we serve our
constituents with information according to their wishes.
ZOA Magazine, issued twice a year, provides background
CHAPTER 8
information, interviews, and photos of our programmes.
Circulation is around 30,000 copies. The website and
the social media channels Facebook and Twitter provide
current information, with social media having the
added possibility of communicating directly with our
constituents. The Facebook-page’s ‘likes’ grew by more
than 1,000 in a year, to 3,396.
A survey was conducted among 16,000 constituents to
find out about their wishes concerning communication
Funding, Communication and Awareness Raising
and reporting. The outcomes provide a clearer picture
of who ZOA’s constituents in the Netherlands are, and
give insights into varying wishes between generations.
The outcome is highly useful in serving our constituents
conform their wishes. In 2015, we will implement
measures that correspond with these outcomes.
Both Christian and secular media know where to
find ZOA when a crisis situation occurs in one of the
programme countries, for instance during the Ebola crisis.
29
Complaints management
ZOA has a formal procedure for dealing with complaints
from Dutch constituents. In general, ZOA will
respond by telephone. Explanation of a situation and
swift resolution of the problem usually proves to be
satisfactory.
In 2014 we received 123 complaints. This is an increase
compared with the year before, when we received 77
complaints. The two major increases came from the
door-to-door collection, from 16 to 44, the spicy nut
30
CHAPTER 8
campaign, from 5 to 19, and the rest category, from 5 to
29. Because both the door-to-door collection and the
spicy nut campaign are major campaigns with a lot of
exposure, the number of complaints is not worrisome.
However, appropriate actions are taken where necessary.
The rest category is very diverse. A personal response,
by phone or mail, is used in most cases and is usually
appreciated by the complainer.
A slight decrease of complaints, from 26 to 19, was
reached on complaints about mail, which is due to
specific attention to the address database.
Volunteers
In the course of the year a number of talented volunteers
offered their services to ZOA. With their know-how and
skills they can mean a great deal to our organisation.
They are active in areas of education, the organisation
of events, the translation of reports and administrative
work at the office. These people also form a link to
their own networks. ZOA plans to actively recruit more
volunteers in the future from among its constituents,
practically giving us a connection to them and offering
them the opportunity to contribute to
our work.
Funding, Communication and Awareness Raising
39%
Income designation in 2014
Income with designation 39%
Income without designation 61%
61%
31
33
CHAPTER 9
9. ZOA Worldwide
AFGHANISTAN
MIDDLE EAST
SUDAN
MYANMAR
PAKISTAN
PHILIPPINES
LIBERIA
SOUTH SUDAN
DR CONGO
ETHIOPIA
BURUNDI
SRI LANKA
34
CHAPTER 9
Afghanistan
CHAPTER 9
35
Afghanistan
Afghanistan
Supporting victims of war, drought and floods towards better livelihoods
2014 was an important year for Afghanistan. Elections
fueled the conflict between the Taliban and Afghan
government. Even though the Taliban tried to scare
people into not voting, the turnout was huge. A clear sign
that Afghan people long for peace and democracy.
ZOA Afghanistan in 2014
ZOA’s programme was restructered in the course of
2014. Projects in the South (Uruzgan province) had
to be closed down due to lack of funding. In the Kabul
province, all programme activities were shut down as
well. ZOA continues to be present in the city of Kabul
with a small liaison office. Meanwhile, the programme in
the North (Saripul and Jawzjan provinces) was expanded.
As of October 2014 mr. Ad de Blaeij has been appointed
as ZOA Afghanistan’s new Country Director.
Sectors
In Afghanistan, ZOA focuses on capacity building of
local government and civil society, community-based
infrastructures, peace building, drinking water and
irrigation and livelihoods.
ZOA supports local groups: community development
committees, water management committees, and peace
shuras (local peace committees). These groups manage
their own affairs in a democratic manner. ZOA also
cooperates with the Afghan NGO Sanayee Development
Organisation.
The peace building programme in Northern Afganistan
has been very successful. Multi village based Peace
Shuras (local peace committees) mediate in conflicts
which otherwise would have to be taken to judicial
courts or could have turned violent. The peace shuras
have been able to decrease legal cases by 60%.
ZOA supports people in Northern Afghanistan with
farming and animal husbandry projects. Water is the
main focus in these projects. ZOA helps farmers through
irrigation projects and by setting up water committees
whose members learn to care for water points.
Emergency relief
Floods caused great devastation in the North. ZOA
built 450 houses for people who had lost their homes in
Saripul. In Uruzgan ZOA also offered emergency relief
after floods.
Security
Insecurity increased in 2014. In Kabul, suicide attacks
take place on nearly a weekly basis. Due to insecurity, the
liaison office in Kabul had to close a few times. However,
until now we have been able to continue our activities
to assist the most needy and vulnerable people in this
war-torn country.
In the North, our intensive cooperation with local
communities resulted in very good relationships at local
level, which in turn is instrumental in precarious security
situations.
ZOA Afghanistan in 2015
In 2015 funding will be a major challenge. It is increasingly
difficult for NGOs working in Afghanistan to procure the
necessary funding. The ongoing war between the Afghan
government and the Taliban also remains a serious threat
to security.
Under these challenging circumstances ZOA continues to
work for the benefit of all Afghans in its programme areas.
Change for the future
Andries de Blaeij, Country Director ZOA
Afghanistan (on the picture right):
“I am really excited about the results of the
Water for Peace project.
I observe that conflicts, for instance within
the family or on water and land issues, are
now solved without violence. That is a major
change, important for the future.
Another positive development I noticed was
the choice of many Community Development
Councils to build girls schools within the
NSP-programme. I realize we cannot change a
society in a few years, but education for girls is
essential for longer term development. These
girls will learn to read and write, which will
enable them to participate in society when
they grow up.”
36
CHAPTER 9
Afghanistan
ZOA Afghanistan
Worked in:
Northern region: Sar-e-Pul and Jawzjan I National Solidarity Programme I Water for Peace I Relief for Flood Victims I Sanitation and
Hygiene Promotion I Shelter Construction
Central Region: Water, sanitation and hygiene I Closed down mid 2014
Southern Region: Water, sanitation and hygiene I Closed down mid 2014
Focused on:
WASH I Food security / Livelihoods I Relief: food assistance and shelter construction I Special attention to community governance by capacity building for Community Development Committees and local government, establishing peace and water committees, and starting peace education in schools, for IDPs, returnees and hosts.
Worked with:
Local Community Development Committees I Accessibility Organisation of Afghan Disabled (AOAD) I Northern Region: Sanayee Development Organisation (SDO) I Southern Region: ARPD I ZOA Afghanistan implemented a survey on children’s rights in the North on request of UNICEF and a survey in IDP-/returnee communities on request of the German Gesellschaft für Internationale Zusammenarbeit (GIS).
Staff 31 December 2014: 174
Received financial support from:
Dutch Ministry of Foreign Affairs I UNICEF I OCHA Emergency Response Fund I USAID/OFDA I AusAID I WeltHungerHilfe I ZOA Netherlands.
Expenditures in 2014:
€ 3,091,929
Budget 2015:
€ 2,481,871
CHAPTER 9
Afghanistan
37
He is never sure if he
is able to buy food for
him and his family.
Food for the family
WASH project
One of the families that we could provide with
food assistance after the floodings in Jawzjan
and Saripul was Abdullah and his two sons.
Abdullah is a day labourer, but does not find
work every day. He is never sure if he is able
to buy food for him and his family. Then the
floodings caused a lot of extra problems and
destroyed his house. They slept in the open sky.
Abdullah is very happy with food assistance for
a month.
Constructing wells is always combined with
hygiene training. In this training people learn
about the importance of clean drinking water and
water pots, food safety, sanitation, the prevention
of infections and other subjects for daily hygiene.
One of the most important lessons is about hand
washing. Parents and their children are welcome
to participate in the training sessions.
One of the participants says: “The ZOA trainers
are working hard to teach us so we can get rid of
diseases that pose a threat to our health. We are
very thankful and their work is really useful for us.”
38
CHAPTER 9
Burundi
CHAPTER 9
Burundi
39
Burundi
Increasing food security, ensuring sustainability
Since 2010 ZOA has supported Burundese repatriates
in Makamba, helping them and the host population to
build their livelihoods and establish good relationships
within their communities. ZOA has also been working in
Cibitoke since 2013, in the border area between Burundi
and DR Congo, to strengthen livelihoods, to build cross
border economic activity and to build trust between
communities.
ZOA Burundi in 2014
2014 has been a good year for ZOA Burundi. ZOA was
able to help more people and develop new projects to
benefit farmers and unemployed youths.
Climate change and water conservation are important
issues in Burundi. It is a challenge for the small farmers
of Makamba to produce enough food to support their
families, especially with unpredictable rain, causing
either flooding or drought. ZOA assisted farmers to
create anti-erosion ditches to reduce run-off and soil
loss.
Land conflict is a major problem in this densely
populated country, affecting food security, rule of law
and economic development. The land certification
project that ZOA started, supports a national programme
to provide land owners with legal ownership, thereby
reducing cause for conflict. The land certification service
started in December 2014. To ensure sustainability, ZOA
had been working with the district administrators from
before the launch of the service to ensure that there
would be a sufficient revenue stream to maintain land
certification after the end of the project.
Access to potable water is limited in Cibitoke. ZOA
installed water sources at primary schools. The schools
were then able to participate in the WFP school feeding
project financed by the Dutch embassy. Further potable
water projects are planned for 2015.
ZOA Burundi benefits from the support of a group of
dedicated business ambassadors who support an adult
literacy/numeracy project. For 2015 the project will
be oriented towards numeracy and business skills for
members of 21 farmers’ associations in Makamba. To
work towards the self-supporting capacity of these
farmers’ associations, we have established self-governing
associations at all barn and seed centres and supported
those to become self-financing. This will remain a focus
in 2015.
It is important to ZOA that all beneficiaries have a say
in the planning, management and evaluation of each
project. Significant progress was made in Cibitoke and
Makamba in meeting HAP benchmarks. Systems were
put into place to ensure that beneficiaries can contact
ZOA and its partners. In 2015 these efforts will be
reinforced by conducting focus group discussions.
ZOA has established itself as a key player in land
certification and a significant partner in food
security. ZOA is highly valued and appreciated by
the communities in which we work, as well as by the
Burundese government.
A joy when they make it their own
Geoff Andrews, Country Director ZOA
Burundi: “We involve the beneficiaries and
stakeholders in every step of the process:
from planning to implementation, monitoring
and evaluation. Our aim is to empower our
beneficiaries, so that they realize they own the
project and take responsibility for it.
It is a joy when people make projects their
own; to hear the district administrators talk
about their land certification service, to see
them take up responsibility for the financing
of this service.
We know that God loves and cares about
the poorest and most vulnerable person in
Burundi. To know that we make a difference
to the poorest and most vulnerable, is a great
reward.”
40
CHAPTER 9
Burundi
ZOA Burundi
Worked in:
Makamba
Improved agriculture / food security I Anti-erosion I Seed-multiplication centres I Land certification, with high priority for women’s
property rights I Peaceful conflict resolution I Adult literacy / numeracy
Cibitoke
Food security I Cross-border value chains I Adult literacy / numeracy and Income Generating Activities I Village Savings and Loan Associations I Drinking water for schools I Peace committees
Bujumbura
Relief activities after flooding
Focused on:
Agriculture / Food security I Functional adult literacy I Local governance and peace building I Inclusion for marginalized youths, women and elderly persons.
Worked with:MiPAREC I Réseau Burundi 2000+ I CONSEDI I PREFED I Commission National des Terres et Autres Biens (CNTB) I DCR-partners I CARE and HealthNet TPO I Agrifirm
Staff 31 December 2014:35
Received financial support from:WFP I Dutch Ministry of Foreign Affairs I Embassy of the Kingdom of the Netherlands I ZOA Business Ambassadors I Stichting Pharus I ZOA Netherlands
Expenditures in 2014:
€ 2,477,905
Budget 2015:
€ 2,837,496
CHAPTER 9
41
Burundi
“My children were
hungry and cold!
No one had come to help
us, and then you came.
We thank you!”
Niyagihungu Fantu
Sinabajije Nekoda
Fantu, from Buturere, Bujumbura: ”When the
storm hit and the floods came, we couldn’t get
anything out of our houses. Also the food in
our house was swept away and our crops were
destroyed. I appreciated the help a lot: the
blankets, the tarpaulins and the food, it was a
big help for us. My children were hungry and
cold! No one had come to help us, and then you
came. We thank you!”
Nekoda is a returnee from Tanzania. Before
she participated in ZOA’s Improved Numeracy
project, she used few fertilizers and much seeds,
but her harvest was small. She appreciates the
skills she acquired from the project. Now, she
uses mathematical skills in determining labour,
seeds and fertilizers required for her farm.
She sows fewer seeds but harvests more than
before. Also she now uses good conservation
methods and good management of her harvest.
The surplus she gets from her harvest is used
to diversify the diet. In her neighbourhood, she
is viewed as a model and she gives lessons to
neighbours.
42
CHAPTER 9
Democratic Republic of Congo
CHAPTER 9
Democratic Republic of Congo
43
Democratic Republic of Congo
Working together to improve livelihoods
ZOA has been working in the Democratic Republic of
Congo since 2008. ZOA supports returnees, IDPs and
the host population in South and North Kivu (in the
districts Fizi and Lubero) and in Uvira District, close
to Burundi. Due to displacement, the people in ZOA’s
target group have little to no means to make a living.
ZOA supports the vulnerable families in these districts in
improving their livelihoods, while also promoting peace
and stability and community governance.
Delegations of the Dutch Ministry of Foreign Affairs in
February and of the World Bank in May 2014 applauded
the stabilization aspects along with agricultural planning.
A similar programme started during the year in Beni East.
A commited team of ZOA Business Ambassadors is
strongly involved in our programme in Fizi.
ZOA DR Congo in 2014
ZOA supported over 30,500 families in 2014 (some
205,000 individuals).
ZOA provided seeds and tools to extremely vulnerable
families in Fizi and Lubero, with the aim to help them
increase their agricultural production, so they can have at
least two meals a day. Most households are still mainly
involved in subsistence farming with the main objective
of ensuring their food provision.
ZOA encourages men to work the land alongside the
women, to increase production and to mitigate women’s
workload. We saw some positive developments there.
Despite being the main producers in agriculture, women
have little say in public groups and in their households.
ZOA stimulates their voices to be heard in CBOs and in
public meetings, by addressing female representation and
explicitly inviting women to contribute.
A huge difference in challenging
circumstances
Education was halted for many young people as a
consequence of displacement. ZOA enables those
who could not go to school before, to finish primary
education. In 2014, 960 learners were enrolled in a threeyear accelerated primary education program.
ZOA aims for sustainable development, whereby
communities are well organized and take initiatives for
development. With ZOA’s support, savings and loans
groups as well as village management committees and
project management committees work together and
promote their interests.
Geoff Andrews, Country Director a.i. of ZOA
D.R. Congo: “The country has been in conflict
for the past 18 years and the provinces of
North and South Kivu continue to experience
violence, from armed groups interested
only in the illegal exploitation of the rich
natural resources of DR Congo. Economic
development is the key to provide people
with a legal livelihood but with no effective
government, this looks to be a huge challenge.
I am not optimistic for the immediate future
of the country. But we can make a huge
difference to a small part of the population.”
In Uvira, ZOA encourages marginalized women,
underemployed youth and demobilized ex-combatants to
become part of community groups. This way, they have a
say in development efforts and experience ownership.
Tensions can sometimes run high when everyone needs
a plot for agricultural production but land is scarce.
ZOA supports CBOs in settling land disputes and other
conflicts. As a result, the number of people killed as a
result of conflicts has decreased significantly.
ZOA implements programmes through local partners
– twenty local NGOs in 2014. Working with partners
contributes to the local capacity which is essential to
the recovery of Congolese society. As these partners are
often able to work in areas which are inaccessible for
foreign NGOs, people who would otherwise not receive
any assistance can be reached.
44
CHAPTER 9
Democratic Republic of Congo
ZOA Democratic Republic of Congo
Worked in:
Fizi, South Kivu
Increased agricultural production and animal husbandry I Storage and post-harvest techniques I Farmer Field Schools I Support to fisheries I Village Savings and Loan Associations I Peace committees I Gender relations I Accelerated Primary Education I Inclusion of vulnerable groups I Peaceful conflict resolution
Lubero / Beni, North Kivu
Increased agricultural production and animal husbandry I Stimulating agri-business I Erosion control and prevention I Village Savings and Loan Associations I Peaceful conflict resolution I Inclusion of marginalized youth
Uvira, South Kivu
Food security and inclusion for marginalized youths / Village Savings and Loan Associations I Cross-border value chain I Peaceful
conflict resolution I Socio-economic recovery of marginalized women
Focused on:
Food security and Livelihoods I Basic education I Peace building I Inclusion
Worked with:
Fizi: BDR 8eme CEPAC, GEADES, CEPROF, ASMAKU, HUMAC, ADA, FIDA I Lubero: ACPDI, CEAPRONUT, SOFEJEP, SYDIP I Beni: COOCENKI, MAAMS, APADER, CADIMR I Uvira: COPPI – KIVU, ADED, IJED SANGE, ASCODER I DCR-partners Save the Children, CARE, HealthNet TPO
Staff 31 December 2014:54
Received financial support from:
Dutch Ministry of Foreign Affairs I USAID/OFDA I ZOA Business Ambassadors I Turing Foundation I ZOA Netherlands
Expenditures in 2014:
€ 2,890,723
Budget 2015:
€ 4,473,337
CHAPTER 9
Democratic Republic of Congo
45
“I earn enough to buy
food and pay for school
fees and medical care!”
Aliki Shabani uit
Mukolwe
Aliki Shabani is a 39-year-old widower with six
children.
“We were asked to participate in the project
because of the situation in my family. My oldest
daughter, Beatrice Aliki, is fourteen years old,
but she is like a mother for her siblings.
I was asked to work as a captain / operator of a
fishing team, because I know how an outboard
motor works. In this way I earn four dollars a
day. Due to this work I earn enough to buy food
and to make sure that my family has medical
care when needed. I can pay the school fees of
my children as well. We used to live in a house
with a thatched roof, but now we have a bigger
house and a roof of corrugated iron and walls
made of bricks. We are really thankful.”
Fishermen for fishermen
Fishermen from the Netherlands visited
Congolese fishermen and ZOA’s team from
Congo. They had a really interesting meeting,
exchanging professional experiences and
knowledge on the use of nets, depth of fishing,
kind of fish and profits. The Dutch fishermen
had brought some nets and they discussed
whether they could be useful for the Congolese
fishermen. The Congolese fishermen received
the nets and would report on the use of it. The
Dutch fishermen were committed to follow-up
on the results. It was a great way of connecting
constituency with ZOA’s target group.
46
CHAPTER 9
Ethiopia
CHAPTER 9
47
Ethiopia
Ethiopia
Working together to improve livelihoods
ZOA has been working in Ethiopia for 22 years,
supporting displaced people, host populations and
returnees in the regions Gambella, Jijiga, Dollo Ado
and Hudet. ZOA supports very vulnerable people in
the sectors livelihood development, foods security,
water, sanitation and hygiene (WASH), education and
environmental protection. ZOA Ethiopia helps people to
rebuild their lives, return home if possible and become
better prepared for the impact of future disasters
or conflict. In 2015, ZOA Ethiopia will start a new
programme in the North, supporting Eritrean refugees.
ZOA Ethiopia in 2014
Gambella
Since December 2013, re-emerging civil war in South
Sudan set in motion a great influx of South Sudanese
refugees into Gambella. As the only NGO present in
the Akobo area of Gambella at the time, ZOA quickly
became the main response agency and scaled up to
provide emergency relief to the new arrivals. ZOA set
up two emergency water systems and drilled four water
points to provide potable water for refugees and host
communities. ZOA also built latrines to prevent the
spreading of diseases. The reported cases of diarrhea
decreased once the refugees and people from host
communities had access to clean drinking water and
latrines.
Gambella suffered from flooding and drought
throughout 2014, causing loss of crops, also among
about half of the 4,851 farmers who had received seeds
from ZOA. In Bonga income generating activities for
youths and farmers and improved market linkages
contributed to improved livelihoods.
Jijiga
In Jijiga ZOA supported households to increase food
production. Some 1600 households received mung
seeds. Communities in this area suffer from regular
droughts. Thanks to the construction of two sand
dams, 350 additional households got access to clean
drinking water.
Dolla Ado
In Dollo Ado ZOA also supported people to improve
their level of income. ZOA offered business skills training
and vocational skills training, with 110 beneficiaries
successfully finishing these courses. Another 210
beneficiaries were trained in business skills and received
startup capital. The impact of one and other will be
measured in 2015. In order to improve the ability to
produce more food, ZOA distributed water pumps,
seeds and tools to small farmers. 110 female-headed
households received training, seeds and tools to start
backyard gardening.
Hudet
In Hudet, ZOA established 12 farmer groups. Farmers
receive coaching and training as well as seeds and tools.
The groups share oxen and ploughs and benefit from
irrigation activities.
ZOA also helps households generate income through
livestock production. 300 households received goats
and 200 households received one rooster and four hens
each. Community health workers are trained to care for
the health of livestock.
Impressed by this country
Ingeborg Ponne, Country Director of ZOA
Ethiopia: “Ethiopia has its issues, one of them
being that one third of its own population
is dependent on food aid. Still, this country
hosts hundreds of thousands of refugees
from three neighboring countries, and I am
really impressed by the commitment of the
Ethiopian government to assist these refugees.
It really inspires me to be part of the dynamics
of so many people and organisations working
so hard to support people who need help.”
48
CHAPTER 9
Ethiopia
ZOA Ethiopia
Worked in:
Gambella Regional State
Improved livelihoods through diversified and optimal use of resources I Water wells for refugees and host population I Environmental protection / tree planting I Income generating activities I Community cohesion
Jijiga, Somali Regional State
Improved ability to produce more food: seed distribution I Resilience to drought (through sand dams)
Dollo Ado, Somali Regional State
Improved ability to produce more food: water for agriculture, seed distribution, backyard gardening I Vocational / business skill training and support to start-ups I
Hudet, Somali Regional State
Increased agricultural and livestock production I Water, sanitation and hygiene I Disaster Risk Reduction
Addis Abeba
Support for former street boys
Focused on:
Food security and livelihoods I WASH in emergency relief I Harmony and cohesion I Gender relations I Local governance
Worked with:ARRA I Gambella: Regional Bureau of Justice, Hope Enterprises I Jijiga: Bureau of Agriculture and Livestock, Regional Water Bureau I Dollo Ado: SeE, Woreda Agricultural Bureau I Hudet: IDURUS, Disaster Preparedness and Prevention Bureau (DPPB), Woreda Agricultural Bureau, Woreda Administration I Addis Abeba: BEZA Community Development Organisation (BCDO) Concern Ethiopia I Plan Ethiopia
Staff 31 December 2014:103
Received financial support from:
Dutch Ministry of Foreign Affairs I UN agencies: UNHCR, UNICEF, UNOCHA, FAO, IOM, UNDP I TEAR Australia I ZOA Netherlands I
USAID / CMM I Embassy of the Kingdom of the Netherlands I Aqua for All I Woord en Daad I ZOA Business Ambassadors
Expenditures in 2014:
€ 2,855,403
Budget 2015:
€ 4,063,003
CHAPTER 9
49
Ethiopia
Mitiku:
“They really care!”
I have to carry on!
Love and food
350.000 people fled from South-Sudan to
Ethiopia. One of the refugees is Juul. Juul fled
with her three children from Malakal. They
walked 500 kilometers to reach the Kole Camp.
Her husband got killed during the fight in
their village. There was no time to dress her
children properly.
This tent, some cooking utensils and mats to
sleep on, is her only possession. There is not
enough food for all the refugees here. She wants
to carry on to give her children a future.
ZOA works together with other organisations to
provide emergency assistance- in this terrible
situation- for all these refugees.
Mitiku Tadele is fourteen years old. His father
died and his stepfather didn’t treat him well.
When he was ten years old, he started living on
the street. “It was a miserable life. Friends took
drugs, but I am grateful I did not get addicted to
drugs in that period. Then I was approached to
become part of a project for street boys. Now
BCDA and ZOA support me, just like a family. I
go to school – and am one of the best in my class
– and they really care. And in the future? I want
to be a pilot, and I hope I can support street
children too.”
50
CHAPTER 9
Liberia
CHAPTER 9
51
Liberia
Liberia
Offering hope in times of crisis
For the past years, ZOA in Liberia had been moving from
emergency relief to rehabilitation and recovery programmes, as Liberia slowly recovered from fourteen years of
civil war. Capacity building of local organisations was
intensified and five capable partner organisations were
identified.
ZOA has been working in Liberia since 2003, offering
emergency relief to refugees and displaced persons. In
2014, ZOA worked in the counties of Margibi, Montserrado and Bong, offering support in livelihoods and
food security and water and sanitation projects. When
in 2014 the Ebola crisis broke out, ZOA devoted time
and resources to preparing and implementing adequate
Ebola-response activities. ZOA decided not to suspend
activities in Liberia, but to continue and even extend the
implementation of the regular programme. ZOA staff
continued visiting the communities that were hit hard
by Ebola, something that was greatly appreciated by the
Liberian authorities and by the beneficiaries.
ZOA Liberia in 2014
ZOA choose to prioritise the cassava project, in which
cassava farmers and cassava processing businesses are
supported. Although the project did slow down as a result
of the Ebola crisis, the project could continue.
Activities in Margibi and Montserrado continued as well,
under strained circumstances as both counties were hit
hard by the Ebola outbreak. In 2014 ZOA focused on
improving the quality of the programmes in these areas.
ZOA supports communities in building up livelihoods.
ZOA managed to acquire funds for Ebola prevention
Staying on, bringing hope
activities, in combination with livelihood-focused projects
for food aid, food security and water and sanitation
projects. With these funds, ZOA is able to support Ebola
affected communities with livelihood projects.
For the past years, ZOA has been looking for Liberian
partner organisations to work with, whereby ZOA
supports and facilitates, and the partner organisations
implement programme activities. In 2014 ZOA found
a new reliable partner organisation. At the same time,
ZOA had to employ an increasing number of own staff
to implement Ebola response activities.
While implementing all of the planned activities, ZOA
staff worked hard in response to the Ebola outbreak.
Ebola-response activities focus on stopping the outbreak
through information, contact tracing and active case detection. ZOA supports the Margibi County Health Team,
which monitors all those who have been in contact with
a suspected, probable or confirmed Ebola patient for 21
days. At the same time, health workers have to be on the
lookout for people who are ill with suspected Ebola and
locate those who have died for immediate action.
ZOA also focuses on preserving stability and preventing new cases of Ebola. Hand washing is an important
preventive practice. Special buckets with a fitted faucet,
chlorine and soap are provided to communities. In 2015,
ZOA will train and support community leaders and community task forces to take responsibility for the health
and safety of their communities. ZOA will also train
health workers to find people with suspected Ebola and
to respond properly in that event.
Tsjeard Bouta, Country Director ZOA Liberia:
“At the peak of the Ebola crisis, people
seemed to lose all hope. Many people were
dying, and an alarmingly high number of
new cases was forecast. At the same time,
many agencies temporarily left the country.
We stayed on and kept on visiting the communities in the field. At first I didn’t realise
how important this was. Then I went out to a
community in which many people had died.
People there told me that one particular
ZOA staff member visited the community
sometimes even twice a day. It dawned on
me how much these visits meant for these
people, amidst their fear, anger and frustration. That person was there when they needed
him. Seeing him there with these people, I
felt proud and emotional at the same time.”
52
CHAPTER 9
Liberia
ZOA Liberia
Worked in:
Montserrado, Margibi
Ebola prevention, tracing programme and livelihood activities for ebola affected communities I Increased agricultural production and marketing I Cassava processing / value chain I Functional Adult Literacy I Peacebuilding and land disputes resolution
Focused on:
Ebola related activities I Food security and livelihoods
Worked with:
SHIFSD, NAEAL, FOHRD, DEN-L, A2N, RRF I DCR partners I CARE and Save the Children
Staff 31 December 2014:29
Received financial support from:
European Union I Dutch Ministry of Foreign Affairs I FAO I World Renew I Mercy Corps I Embassy of the Kingdom of the
Netherlands I ZOA Netherlands emergency funds I ZOA Business Ambassadors I Hofstee Foundation I Swiss Embassy I
Red een Kind I Van Oord
Expenditures in 2014:
€ 1,396,391
Budget in 2015:
€ 1,164,692
CHAPTER 9
53
Liberia
“The project
brings unity in the
community.”
Not forgotten
Share burdens
Rose (25) lost her mother, grandmother and
two sisters to Ebola, all in one month. She has
two children to raise by herself. When her two
sisters died of Ebola, she also took in her sister’s
children, ten in total.
She is very sad because of the loss of her family
members. Things became even more difficult
when she realized the people in her community
did not want to talk to her anymore because
they were afraid. Until ZOA-staff came to visit
her, providing food and soap. It is such a small
gesture, but it means the world to her that not
everybody has forgotten her and her children.
David Gola (not on the picture) is a 35 years old
single father of three children. “I had to move
due to the war. I started a small business and a
backyard garden, which I use to grow food with
my family. I joined the ZOA project in 2013.
What I appreciate most, is that the project
brings unity in the community. Working in a
farmer’s group teaches you how to develop and
manage what you have and share burdens with
one another. In the training we learned how
to keep record, developing a budget, farming
techniques, leadership in groups and conflict
management. Thanks to the training I made
my own cash box, make a budget and plan on a
weekly basis.”
54
CHAPTER 9
Middle East
CHAPTER 9
55
Middle East
Middle East
Responding to the immense needs
Due to the immense and still increasing needs in the Middle East, ZOA decided to open an office in Amman, Jordan, and from there continue the programmes in Jordan,
Syria, Northern Iraq and Yemen, which up to 2014 were
supported through the Disaster Response Unit, based in
The Netherlands.
such as blankets, heaters, mattresses and warm clothes.
Washrooms, toilets and sceptic tanks have been constructed in order to improve the health and hygiene conditions. In the city of Erbil and surroundings winter clothes
for children have been distributed in collaboration with
SALT Foundation.
Jordan
Syria
Focus is on the refugees residing in urban areas in
Irbid. ZOA works alongside local partner ACCTS/AWT.
Volunteers from four churches and a mosque reach out
to Syrian refugees and vulnerable host communities.
Since winters can be extremely cold in Jordan and rented
houses and rooms are poorly insulated, winter support
has been on high demand. We distributed heaters, fuel
vouchers and blankets. The Jordanian host community is
also severely affected by the influx of 600,000 refugees.
Therefore on average ten percent of the goods are distributed to vulnerable Jordanians.
ZOA has been able to support local churches that reach
out to displaced people in Syria. In Aleppo we are establishing a drinking water system that will provide for 200
families while 350 families have been supported with
food aid in other areas of Syria.
Many women suffer from war traumas and so do their
families. ACCTS/AWT successfully provided psycho-social
support to 900 women this year. By strengthening the
women, the whole family benefits.
Kurdistan Region of Iraq
After the extremely violent attacks of Islamic State
(IS) at least 1.8 million people have been displaced in
Iraq. Among them are hundreds of thousands Yazidis,
Christians and other minority groups. Many of them are
residing in unfinished buildings. There was a high need for
insulation and a need for other items to survive winter.
In Dohuk we provided isolation material, and other items
Yemen
Yemen experienced a deterioration in the security situation. The Houthi-Salafi conflict spilled into the project
area in Arhab - causing suspension of activities for eight
weeks. Sana’a was taken over by Houthis in September
2014. This necessitated the evacuation of expatriate staff
for over a month, but continued operation was possible
through remote management.
A 2-year programme funded by the Dutch Embassy
has been successfully completed in November 2014,
despite the many challenges we faced. The focus of the
programme was on improving the living conditions of
the conflict-affected communities in Arhab and Bani
Garmouz through a WASH intervention. As part of a collaboration with UNDP in the Youth Economic Empowerment Programme, 61 youths successfully completed a
WASH-related vocational and business skills training, so
they could start up their own business.
A new programme started in Hajjah. One cistern and one
well were successfully rehabilitated and 20 women participated in an empowerment project, receiving training in
sewing and means to start a small business.
A touching song
Corine Verdoold, Country Director ZOA Middle
East: “During a visit to a displaced Yazidi family,
one of my colleagues of our local partner started
playing his guitar. A wonderful thing happened;
the great-grandmother of the family started
singing a song, recounting their story of fear,
loss and displacement. Sometimes her voice
faded away, then others would take over. It was
a powerful moment. Just one of the moments
that I felt again so strongly committed towards
the people in this region.”
56
CHAPTER 9
Middle East
ZOA Middle East
Worked in:
Jordan (Irbid governorate: Hosson and Irbid) I Kurdistan Region of Iraq (Dohuk governorates: Semel district, Erbil governorate: Erbil municipality) I Syria (Aleppo, Latakia, Tartous, Homs) I Yemen (Sana’a Governorate: Arhab district and Bani-Garmoz sub-district , Hajjah Governorate: Hajjah district)
Focused on:
Jordan Distribution of non-food emergency relief items I Psycho-social support
Kurdistan Region of Iraq Winterization relief (clothing, insulation, heaters, blankets) I Water, sanitation and hygiene
Syria Food distribution I Construction of drinking water system
Yemen Water, sanitation and hygiene I Vocational and business training for youths I Empowerment, vocational training and
start-up support for women
Worked with:
Jordan World Renew I Arab Center for Consulting and Training Services / Arab Woman Today I Local churches and mosques
Kurdistan Region of Iraq MedEast I SALT Foundation I Partners from Dutch Christian Emergency Relief Cluster
Syria Lebanese Society for Educational and Social Development (LSESD) I The Fellowship of the Middle Eastern Evangelical Churches (FMEEC I Tear Netherlands
Yemen Vision Hope International I UNDP I CBO’s: Arhab and Bani Al-Harith, Enmaa Corporation, NEPA I GARWSP (General
Authority for Rural Water Supply Project)
Staff 31 December 2014:
Jordan none, working through local partners I Kurdistan Region of Iraq 3 I Syria none, working through local partners I Yemen 5
Received financial support from:
Jordan Deputaatschap Bijzondere Noden I Hersteld Hervormde Kerk I EVA-magazine I EO-Metterdaad I ZOA Netherlands
Kurdistan Region of Iraq Woord en Daad I Red een Kind I ZOA Netherlands
Syria ZOA Netherlands
Yemen Embassy of the Kingdom of the Netherlands, Yemen I UNDP I ZOA Netherlands
Expenditures in 2014:
Jordan € 318,422 I Iraq € 156,146 I Yemen € 812,759
Budget in 2015:
Jordan € 237,601 I Iraq € 824,524 I Yemen € 210,354
CHAPTER 9
Middle East
57
“My uncle gave his
life to protect us.”
Escaped from the
mountain
It’s hard to make
ends meet
Baiboon (17) is a young Yazidi woman from
Sinjar, Iraq who had to flee her home in August
together with her family. “For the first time in
my life I am outside my city of birth, Sinjar” she
explains. “ We stayed in the mountains with
thousands of Yazidis for nine days while my
uncle and many other men fought against IS. We
managed to escape but my uncle and 30 other
men were arrested and killed. I’m proud of him
because he gave his life to protect us”.
Together with her sisters and friends she sorts
out warm winter clothing and shoes and
distributes them among the 700 displaced
families in the village of Seje. She notices a pair
of lovely stiletto’s among the large collection of
shoes. She smiles and says “That’s not for winter,
we’ll keep them for summer”. By carrying out
these activities within the programme, she is
able to collect money for transport so she can
go to a nearby school in Zakho.
Om Mohammed is a mother of six children. The
family left Aleppo at the end of 2012. She has
lost both her brother and a brother-in-law in the
civil war in Syria. It’s hard to make ends meet.
After two years of living in Jordan, with hardly
any income, most of their economic resources
are depleted. “My husband does some casual
work but is not allowed to work legally since
he is a refugee. We often eat rice and bread,
once a month I try to prepare a delicious meal.”
Besides the material needs, there is a great need
for trauma healing as well. Om Mohammed
and her oldest daughter have been invited to
come to the psycho-social workshops organized
for women by ACCTS/AWT in cooperation
with volunteers from local churches. These
workshops give them the opportunity to meet
other women, receive moral support, gain
knowledge and skills on how to deal with their
situation.
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CHAPTER 9
Myanmar
CHAPTER 9
59
Myanmar
Myanmar (with CDN)
Relief with perspective for rehabilitation
ZOA has worked in Myanmar since 2008, as part of CDN
(Consortium of Dutch NGOs). CDN is a consortium of
three Dutch Christian organisations: Red een Kind (Help
a Child), Woord en Daad (Word and Deed) and ZOA.
CDN provides assistance to victims of displacement and
natural disasters in Ayeyarwady Region, Rakhine, South
Shan and Kayin States.
CDN Myanmar in 2014
In the past year CDN was able to operate in the full
breadth of its mandate, from relief to recovery. Good and
positive results were achieved for the benefit of internally
displaced people, host communities and people affected by natural disasters. However, the lack of progress
in finding political solutions for the various conflicting
parties still limits humanitarian access to those in need of
support.
March 2014, for example, saw violent attacks in Rakhine
State by Buddhist extremists on INGOs and UN. Many
UN and international staff vacated as a result of the
violence, some of whom did not return for months. However, CDN staff stayed on. Thanks to their efforts there
was no disruption in the food distribution to the camps
and a cholera outbreak was prevented. The team of CDN
in Rakhine State was also able to reach out to camps that
were not part of the regular project support. CDN was
widely recognized and given credit for doing so.
Relief activities
In Rakhine State, CDN supports displaced people and host
communities with emergency relief. The overall situation
remains volatile, with a lack of basic services, water and
sanitation facilities and food. CDN provides food, water
and sanitation facilities.
For its emergency relief in Rakhine State, CDN was able
to develop a stable relationship with donors like WFP for
food distributions and OFDA for water and sanitation facilities. CDN also participated in the Emergency Response
Fund for livelihood activities among internally displaced
people outside the camps.
Improving livelihoods
In Ayeyarwaddy Region, CDN supports small farmers and
households by helping them produce drought-tolerant
crops and vegetable seeds and by repairing and constructing water ponds for irrigation. CDN also provided
training, seeds and tools for Multi-Storey Gardening, as a
result of which 530 poor households can now grow their
own vegetables in an innovative manner.
Almost half of the population of the conflict affected
Southern Shan State suffer from malnutrition. The
mountainous and relatively cool climate of South Shan
State is very suitable for the cultivation of potatoes.
However, farmers lack access to good potato seeds and
knowledge on how to grow them and to prevent diseases
in the potato crop. In 2014, CDN supported 380 farmers
by introducing improved varieties of potatoes. CDN also
supported seven farmer groups in setting up seed potato
banks. These groups received training on the cultivation,
harvesting and storage of potatoes.
CDN supports displaced people and host communities
in Kayin State with a livelihood and educational project
that is funded by Red een Kind. In 2014 school materials
and furniture were provided to schools in sixteen villages. CDN trained selected youths in business planning
training, followed by vocational training. CDN provided
start-up capital to these young people as well.
Proud of staff’s commitment
Kevin Beattie, Country Director CDN Myanmar
in 2014: “CDN has been working hard during the
year on future directions. I am happy with CDN’s
election to the humanitarian team, which made
a big difference on our profile and our relationships with INGO and UN colleagues.
What made me really proud was the commitment of our staff who stayed on in Rakhine
during a period of violent attacks in March.
Thanks to their efforts there was no disruption to food distribution in the camps and no
outbreak of cholera. We want to assist the most
vulnerable and that is exactly what we did.”
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CHAPTER 9
Myanmar
Myanmar (with CDN)
Worked in:
Rakhine State
Food distribution I WASH assistance to IDPs and conflict affected households
Ayeyarwady Region
Multi-storey gardening for landless households I Training of Village Focal Persons
Southern Shan State
Increasing agricultural production, especially potatoes I Post-harvest storage construction
Kayin State
Support for Communities Affected by Protracted Conflict and Relocation (education support, small business support for youth)
Focused on:
Food distribution I Water, sanitation and hygiene I Agriculture and Livelihoods I Education
Worked with:
HeHo Research Station I Myanmar Heart Development Organisation I World Concern (WCDO)
Staff 31 December 2014:3
Received financial support from:
WFP I European Union I Red een Kind I UNICEF I OCHA I DFID I IRC I USAID / OFDA I ZOA Netherlands I ZOA Business Ambassadors
Expenditures in 2014:
€ 580,342
Budget in 2015:
€ 1,973,000
CHAPTER 9
61
Myanmar
Increasing income,
decreasing malnutrition
and poverty
Improved potato varieties
Ease the burden of poverty
Battling the widespread malnutrition in Southern
Shan State, CDN is supporting farmers to engage in
potato production with improved seeds. We were
happy to receive visitors from the Wageningen
University who provided technical support. We built
the capacity of farmers in seed quality control and
improved production. However, a wilt infestation
caused a failure in mass multiplication of seeds. Staff
did not give up and imported the necessary varieties
so farmers could still grow potatoes in the postmonsoon season.
In Kayin State people suffer from the consequences
of protracted conflict and displacement. Together
with Red een Kind we have reached 18,500 parents,
youth and children in 26 villages, both host population and displaced households, improving learning and
education, providing vocational training and start-up
capital for small businesses. Seventy percent of the
participants increased their income with more than
75 percent, and another 20 percent with more than
25 percent. Indeed, easing the burden of poverty and
providing hope and recovery.
62
CHAPTER 9
South Sudan
CHAPTER 9
63
South Sudan
South Sudan
Relief and recovery in a war-torn country
The civil war that has torn South Sudan apart since its start
in December 2013 reached an intense peak in the first half
of 2014, causing massive displacement and destruction.
Around 2 million people fled their homes and 3.5 million
people were in need of humanitarian assistance.
ZOA‘s work with the people of South Sudan predates the
birth of the independent Republic of South Sudan in 2011.
ZOA had a full-fledged country programme in place right
from the birth of this new nation. ZOA carries out projects in
the field of food security, livelihoods, water and sanitation,
basic education and peacebuilding. Whenever the need
arises, ZOA provides relief distribution of food, seed kits,
tools and fishery kits.
ZOA’s office in Bor was completely looted and destroyed
when the war raged in this area. During that insecure period,
the Bor-team worked on relief activities in Eastern Equatoria
and Jonglei state. The office was rebuilt in December 2014,
and work will restart from early 2015.
The Pibor office was completely destroyed in 2013 as well,
due to conflict between the government and a local opposition group. Now that the area is peaceful once again, ZOA is
rebuilding the office to start up programmes in early 2015.
ZOA had to close the Maridi office at the beginning of 2014
due to lack of funding.
At the start of 2014 ZOA moved its country office from Yei
to the capital Juba.
In 2014 ZOA worked in Central Equatoria (Lainya, JubaKatigiri and Terekeka-Tali) and Jonglei State (Bor South,
Greater Pibor Administrative Area-GPAA and Akobo)
ZOA was able to continue recovery projects in Central Equatoria (Lainya and Juba counties). New funding was received
to enhance the agriculture element of ZOA’s projects there.
The programme in Terekeka continued according to plan
throughout the year. The programme in Akobo could continue to a large extent and attracted additional funding via a
UN agency.
South Sudan in 2014
Many ZOA employees from the war-torn Jonglei State were
evacuated at the end of 2013 and could not return to their
place of work. As a result of insecurity, it took a month before work in the peaceful Southern part of the country could
restart. Many refugees sought refuge within the communities of the Southern part of the country.
ZOA initiated and scaled up emergency relief in order to
serve the displaced people within its project areas in Jonglei
and Eastern Equatoria state. ZOA served around 100,000
people in total with various relief activities, such as distribution of food, seeds and tools. These inputs for seeds and
tools were used as a basis to continue programming with the
beneficiary communities.
ZOA’s staff in South Sudan went through a difficult year,
with extremely challenging working conditions. Despite
insecurity and uncertainty, they remain very committed to
the mission of ZOA in South Sudan.
Zuid Sudan – Bart Dorsman
Solve conflicts peacefully
South Sudan seemed to have a promising future
after separation from Sudan. Now this beautiful
country has been plunged into a devastating civil
war. We continue to do what we have always
done: support vulnerable people who are directly
affected by violence.
We were able to work on conflict prevention and
conflict mitigation at grass roots community
level. We were able to help our beneficiaries to
keep their faith in a future in dignity.
Violence and killing is all too common in this
society. Under such circumstances, it is easy to
feel down-hearted. What keeps us going, is helping people to solve their conflicts in a peaceful
manner. Each conflict prevented or solved is
important.
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CHAPTER 9
South Sudan
ZOA South Sudan
Worked in:
Central Equatoria State
Counties: Lainya, Juba-Katigiri, Terekeka-Tali.
Relief activities: food distribution and vegetable -, fishery – and assorted crop kits I Moving Beyond Hunger: increasing agricultural production to surplus level, improving business skills and access to markets I Access to basic services and improved livelihoods for conflict-affected communities; rehabilitation of schools, training of teachers, rehabilitation of bore holes, diversification of income sources I Construction of Public Health Community Centre.
Jonglei State
Counties: Bor South, Greater Pibor Administrative Area, Akobo.
Diminishing instability and human insecurity through peace building I Capacity building of local government I Food security and smallscale irrigation I Water for people, agriculture and livestock as peace dividend I Sports events for community cooperation I Village Savings Loan Assocations.
Focused on:
Emergency relief, food distribution and distribution of seed kits, tools and fishery kits I Food security and Livelihoods I Water, sanitation and hygiene I Basic education I Peace building
Worked with:
COMPASS I Tali Youth Association I Rural Development Initiatives I Agency for Social Transformation and Development I SALT I Nile Hope I CMA I DCR-partners Save the Children, CARE and HealthNet TPO I IAS
Staff 31 December 2014:55
Received financial support from:
Dutch Ministry of Foreign Affairs I WFP I FAO I UNDP I TEAR Australia I ZOA Business Ambassadors I Stichting Draagt Elkanders Lasten I Deputaatschap Bijzondere Noden I ZOA Netherlands I Woord en Daad I CHF
Expenditures in 2014:
€ 2,758,910
Budget in 2015:
€ 4,107,296
CHAPTER 9
65
South Sudan
They decided to host
a family with eight
children.
Hosting a family
Looking at the revenues
Farmer Rose has five children together with her
husband Charles. When the conflict broke out
in December 2013 and displaced persons came
to the region, they decided to host a family with
eight children. The family arrived just when the
cassava was being harvested, but the harvest was
not sufficient to feed the ten persons extra. From
ZOA, Rose received vegetable seeds. Now Rose,
Charles and their visitors work together on the
farm, selling the vegetables for extra income. As
long as the future remains insecure, the displaced
family will stay with Rose and Charles.
Stephen Kwaje (35), father of four children, became
member of a farmers group established by ZOA
back in 2010. Since then they continue working as
a group, and in 2014 they participated in the new
‘Moving beyond Hunger’-project. He explains:
“As a group we were trained on crop selection,
especially by looking at the revenues. Before I was
growing many crop types which could not help me.
Now, because of the revenues, I settled with onion
growing, next to some food crops for own use. I had
a net profit of 540 SSP, equivalent to 183 USD. I
could pay the school fees and buy a goat.”
66
CHAPTER 9
Sri Lanka
CHAPTER 9
67
Sri Lanka
Sri Lanka
Moving from relief to development
ZOA has been working in Sri Lanka since 1995. Since 2009,
when the conflict ended, ZOA has supported returnees
and host communities in the North and East, helping
them rebuild their livelihoods. This implies a shift from
relief to development programming. ZOA aims to support
communities in getting back on track; becoming resilient,
with a focus on economic development, education and
water, sanitation and hygiene.
This process towards recovery, which is challenging in itself,
is complicated by climatic setbacks. People in the North
and the East are alternately confronted with prolonged
droughts and severe flooding. Harvests and stocks of seeds
and food are lost and houses destroyed. ZOA responds
with emergency relief when necessary. However, these
natural disasters are a hindrance toward the sustainable
development of communities. In our programmes we
include disaster resilience as an objective, aiming at less
vulnerability to recurring natural shocks.
For the staff as well is it rather challenging to switch
between emergency relief and recovery assistance and
determine the type of facilitation needed.
ZOA Sri Lanka in 2014
ZOA Sri Lanka continued to support vulnerable families
through productivity enhancement and value chain
strengthening. ZOA Sri Lanka is developing great expertise
in this sector, which is acknowledged by donors and other
NGOs.
Villages are made accessible for motorized vehicles and
access to clean drinking water is provided, along with
information on hygiene. ZOA supports the small farmers
among others to obtain rights of ownership of the land they
use.
ZOA also supports CBOs such as farmers organisations,
fisheries and livestock societies. These CBOs are an
important part of recovery of local society and the
governance of communities. Through these organisations
we also pay attention to solve conflicts about resources
in a peaceful way, and we empower them to approach the
government to apply for assistance.
Among the families ZOA aims to support, there are many
female headed households. Through the support of Women
Self Help Groups, ZOA gives priority to the gender agenda
within programmes. These SHGs have been at the heart of
ZOA’s community enhancement work in 2014, and the level
of mobilization among these groups has been promising.
ZOA was successful in securing longer term funding,
oriented at development. Funding opportunities that
focus on development are mainly available from the
European Union and DFAT. In 2015, ZOA will start multiyear
development projects funded via ZOA Netherlands in both
education and dairy.
ZOA Sri Lanka will keep on supporting people in rebuilding
their livelihoods through sustainable and long term
development projects, whilst continuing to meet post war
humanitarian needs where possible.
Making hope a reality
Guido de Vries, Country Director of ZOA Sri Lanka:
“Sri Lanka is a beautiful island with hardworking
people who are struggling to get out of the many
years of conflict. The projects are all geared
towards self-reliance by having meaningful jobs
from which a decent living can be made. In the
past years Sri Lanka is increasingly affected by
natural disasters because of climate change. This
has a severe impact on how the rural population
lives and works. ZOA works with them to make
them resilient and find alternatives. Talking with
people about their hopes and dreams gives me
energy to face the difficulties and work with them
to make it reality.”
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CHAPTER 9
Sri Lanka
ZOA Sri Lanka
Worked in:
North
Livelihoods and economic development; value chain development, income diversification, infrastructure I Water, sanitation and hygiene I Local governance I Inclusion of people with disabilities I Peaceful conflict resolution I Flood relief
East
Livelihoods and economic development; value chain development, income diversification, infrastructure I Local governance I
Inclusion of people with disabilities I Peaceful conflict resolution
Focused on:
Livelihoods / Economic Development and Community Enhancement flanked by Education and WASH components
Worked with:CRADA I Familian I SAFE Foundation I ESCO I YGRO I FOSDO I Women’s Bank I Farmer, women’s, fisheries, livestock and cooperative
societies I the Ministries of Agriculture, Fisheries, Education and Livestock
Staff 31 December 2014:127
Received financial support from:
European Union I ECHO I USAID / OFDA I FAO I AusAID I World Renew I ICCO / Kerk in Actie I ZOA Business Ambassadors I
ZOA Netherlands
Expenditures in 2014:
€ 3,790,984
Budget in 2015:
€ 2,689,743
CHAPTER 9
69
Sri Lanka
“Earlier, we just
survived day to
day life with just
minimal facilities.”
An agrarian living
My life has changed
Sandrakumar (37) and his wife Revari (35) lived in
Kiliveddi IDP-camp for eight years. In the beginning of 2014, ZOA could assist them to resettle
in Sampoor together with their two children (16
and 12). They received a temporary shelter and a
livelihood package, including seeds. Sandrakumar
and Revari started a home garden. As a result of
the initial support given through the project, they
were able to expand the home garden and now not
only have okra but also tomatoes, chilies, pumpkin,
eggplant and papaya. They sell the produce to earn
an income, and have plans to buy some extra land.
He is very happy to see that the children have a safe
home after so many years in fear.
Far away from the city, amidst thick forest, Jayantha
Pushpakumara (26) tells how ZOA came to the remote area in the former border area between once
rebel-controlled area and government controlled
area. “Earlier, we just survived day to day life with
just minimal facilities. I did not have a house of my
own or any kind of facilities. It’s the same with the
rest of the families in our village. Many governmental and non-governmental agencies visited us and
walked away. But ZOA came and now my life has
changed. ZOA provided us with shelters, preschool,
causeway, road renovation, built our community
hall and made our village linked with the government services.”
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CHAPTER 9
Sudan
CHAPTER 9
71
Sudan
Sudan
Support to people in need in complex circumstances
Sudan provides a complex environment to work in. Conflicts
in several regions of the country increased humanitarian
needs and caused the displacement of many, meanwhile
complicating access and security for humanitarian
organisations. Climatic and macroeconomic shocks
contributed to high levels of staple food prices, and higher
fuel prices increased the costs of operating machinery used
for harvesting, processing and marketing. Adding to the
multiple pressures is the increasing influx of South Sudanese
seeking shelter from the recent crisis in South Sudan.
The international humanitarian community, assisted by
local partners, continues to implement one of the largest
humanitarian operations in the world. One of the points of
attention is a renewed focus on preparedness and resilience,
given the likelihood of natural disasters and of the continued
deterioration of the situation in Darfur.
ZOA Sudan in 2014
In South, East and North Darfur ZOA is supporting the
sustainable recovery of conflict-affected rural communities.
We have been working towards this sustainable recovery
through activities on education, food security and
livelihoods and WASH, as well as on supporting local NGOs
in building their organisational and technical capacities.
We work with people in the communities from different
backgrounds, improving access to basic services which also
contributes to the so needed harmony and cohesion.
The overall goal of the programme in Gedaref is to
enhance food security, with heavy emphasis on improving
agricultural production through the distribution of seeds,
vouchers for fertilizers and herbicides, and providing training
to farmer groups, partly by using demonstration plots
and farmer field schools. We also improved the water and
sanitation situation by rehabilitating or constructing water
points and providing agricultural packages for rainwater
harvesting and conservation agriculture for 630 farmers.
We built and rehabilitated school latrines and two health
centers. In addition, we provided business skills training
to 50 participants twice and established market linkages
between farmer groups and the private sector. While in
2014 we reached 880 farmers, with two grants in three
localities, in 2015, we hope to reach an additional 1,400
farmers with the help of the private sector.
In 2014 we have worked on two important issues to ensure
sustainable and high quality programming. The first point
of attention was diversification of funding. We are pleased
to have good contacts with a diverse range of institutional
donors, though sustainability of funding continues to
be a concern. The second was working with our staff on
how to measure the impact of our programmes, instead
of being too activity focused. It was a challenging but
great experience to develop a common understanding of
the programming cycle and to identify two to three key
indicators for monitoring impact. Meanwhile, we empower
the staff in the field offices to take more responsibility and
to see the big picture of how the activities contributes to
the realization of the overall desired outcome. It has been an
inspiring process, which will continue into the new year.
We don’t give up
Tim Rae, Country Director ZOA Sudan: “The level
of fresh displacement during the period January
to March 2014 was equal to that which occurred
at the height of the conflict during 2003. It was
a huge step backwards, but as ZOA, working to
assist vulnerable people, it means we don’t give
up. We advocate for their right and we continue
to make a significant difference to those people
who most need it. In many of the villages that we
work in across Darfur, we are the only NGO who is
present. Without the support of ZOA, these people
would miss out on access to basic services such as
schools, water points and food production.”
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CHAPTER 9
Sudan
ZOA Sudan
Worked in:
Darfur Programme (North, South and East)
Equipping conflict affected rural communities for Early Recovery I Sustainable recovery of basic education in conflict affected rural communities I Increasing school enrollment (South: Nyala and Gereida) I Land and Water for Human Security (North) I Integrated Returnee Assistance (East, South: Nyala and Gereida)
Gedaref Programme
Mitigation of drought impact I Enhanced production small hold farmers
Focused on:Education I Food security and Livelihoods I Water Sanitation and Hygiene I Community cohesion
Worked with:PODR I CDF I JMCO I Voluntary Network I WHDO I SOLO I State Ministry of Education I DCR-partner: CARE
Staff 31 December 2014:96
Received financial support from:
Dutch Ministry of Foreign Affairs I UNDP I UNICEF I ECHO I EU I USAID / OFDA I CHF I Embassy of the Kingdom of the Netherlands I
ZOA Netherlands
Expenditures in 2014:
€ 2,968,305
Budget in 2015:
€ 7,107,159
CHAPTER 9
73
Sudan
Education
Upper photo: the
The improvement in facilities and equipment are
plain to see; one only has to visit a school on a
rainy day to observe teaching continuing in new
classrooms, whereas the older ones are flooded
and unusable. New classrooms are also a source
of pride to students and teachers, increasing their
motivation and also to the wider community. This is
particularly true for those communities that have
participated in classroom construction, such as in
the manufacture of blocks. The training for teachers
is also crucial to uplift the quality of education,
especially since many teachers do not have an
official educational background.
old school. The new
school makes a great
difference in education
enrollment and quality.
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CHAPTER 9
Uganda
CHAPTER 9
75
Uganda
Uganda
Transforming lives through agriculture
ZOA Uganda works in marginalized communities in remote areas of Northern Uganda that are hard to reach. In
2014, ZOA supported people in the Acholi region (Pader
and Nwoya districts), in the West Nile region (several
districts) and in the Karamoja region (Amudat district).
ZOA Uganda in 2014
West Nile became an independent programme area with
a new programme plan, and Nwoya and Pader merged
into the Acholi programme area. In West-Nile we work
on skills development for market-oriented agriculture, for
1,140 unemployed youths in five districts.
The projects of the Acholi programme progressed according to plan, with among other the successful launch
of an innovative project, farmer-based and focusing on
research that will be used for further programming. The
small farmers that ZOA supports are very vulnerable and
dependent on weather conditions. ZOA helps them create basin irrigation and supports them in achieving crop
diversification. Planting of drought-tolerant crop varieties
is also on the increase as a positive effect of the ZOA
intervention, and families are increasingly food-secure.
However, especially in Pader, the hunger gap is still a
problem that many families face, and ZOA will therefore
continue its support in the years to come.
ZOA Uganda has developed a new approach to address
land issues affecting economic (especially agricultural)
development. We will start programming along this intersection of peacebuilding and food security / livelihoods
in 2015.
Education is key to ensure sustainable development.
In 2014, access to and quality of primary education
was improved in the communities in which ZOA works.
Compared to 2013, general enrollment increased by 43%.
In Nwoya, 15 classrooms were constructed. ZOA pays
special attention to the promotion of education for girls.
In 2014 all 15 ZOA schools in Nwoya District established
school gardens. A total of 3,950 kg of produce was
harvested: 350 kg of beans, 2,600 kg of groundnuts and
1,000 kg of maize. Most of the garden produce is sold to
pay the teachers, while the balance is used to support the
school feeding programme.
Amudat programme
Of the three programme areas where ZOA works, Amudat
shows the highest level of food insecurity. The main
source of income for the people of Amudat is animal
husbandry: cattle and goats. ZOA supports the households by offering training on improved practices of animal
husbandry. Animal disease as well as cattle mortality have
decreased as a result.
Farmers in Amudat also received improved seeds. They
are now able to produce crops throughout the year,
thereby increasing their income and improving their food
security.
Leading by example
Gerard Hooiveld, Country Director uganda:
“In Amudat, I came across a group of former
warriors who had laid down their weapons after
decades of violent cattle raiding. After having
received climate-smart farming training and
two basic treadle pumps, the group managed to
grow vegetables throughout the long dry season,
putting food on the table three times a day as
well as being able to pay school fees, sending the
first generation of children from their community
to primary school. They became promoters of
agriculture within their clan of pastoralists.
Creating change is not only about a welldesigned project, it is about encouraging
vulnerable people to take the future into their
own hands, challenging them to lead by example.
In that way they can share signs of hope with
others. I feel privileged to be working with these
inspiring people in Uganda.”
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CHAPTER 9
Uganda
ZOA Uganda
Worked in:
Acholi (Nwoya, Pader, West Nile)
Improved agriculture I Market-oriented farming I Farmer Field Schools I Youth and Income Project I School construction and education support I Water, sanitation and hygiene I Local governance through Community Based Organisations such as Parent-
Teacher Associations and Water User Committees. I Village Savings Loan Associations
Amudat
Improved animal husbandry I Income diversification I Water for agriculture I Increasing school enrollment I Functional adult literacy I Disaster Risk Reduction I Local governance through Community Based Organisations such as Parent-Teacher Associations and Water User Committees. I Peaceful conflict resolution
Focused on:
Food security and Livelihoods I Water, sanitation and hygiene
Worked with:
Acholi: Kwal Ryeko, Fokapawa, Kicaber, Chaford, CCF, CEFORD I Amudat: POZIDEP, AIDI, VCF I DCR-partner: Save the Children
Staff 31 December 2014:95
Received financial support from:
Dutch Ministry of Foreign Affairs I European Union I ICCO I Edukans I Driestar College I ZOA Business Ambassadors I Liberty Foundation I World Renew I ZOA Netherlands I Diakonia I NWO I stichting Wees een Kans I MWH-Foundation
Expenditures in 2014:
€ 2,606,211
Budget in 2015:
€ 2,392,029
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77
Uganda
A normal family life.
The former child soldier
knows how special
that is!
Education and no
more guns
A peaceful family life
Moses Tebareng in Abongai, Amudat: “Before
the Karimojong and my people would raid each
other’s animals. It was a practice that involved
loss of lives, and we remained with nothing.
Now, after the disarmament of people in the
region, there are no more guns. Suddenly we
realized the gaps that we have here, one of them
being education.
I shared my concern with a few people and
we decided to start a community school. We
recruited a teacher and put up temporary
shades. Soon we had a good number of pupils.
However, studying was seasonal, because during
rains it was impossible to stay in the temporary
structures. So, thank you ZOA, for the school
construction, now our children can go to school
without disruptions.”
Being a former abducted child soldier, Okot
Michael (22) could not have dreamed about
the life he is now leading. After returning from
the bush, he attended a vocational skill training
in Pader and after graduation he opened a
workshop. His quality work has earned him
amazing reputation and many customers. Okot
has specialized in making beds, chairs and roofing.
He has a good income, which enabled him to buy
a plot of land where he wants to establish the
number one furniture shop in Angagura.
He bought some cows and goats, and can take
care of his wife and children well. A normal life,
he knows how special that is!
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CHAPTER 9
Uganda
CHAPTER 10
9
79
Uganda
10. Disaster Response
The fragile countries we work in are often prone to substantial
natural or conflict-related disaster, causing many people to be
displaced or to leave their countries. According to the UNHCR,
2014 marked the year in which the number of people forced to
flee their homes across the world exceeded 50 million for the
first time since the second world war. This is an exponential
growth that is stretching the limits of host countries and aid
organisations. Even more reason to focus on displaced people
and refugees and work towards more efficient humanitarian
aid for those in need.
ZOA invests in a Disaster Response Unit (DRU) which is
able to act quickly in response to sudden crises that occur
due to natural or conflict-related disaster. In countries
where ZOA is already involved in longer term rehabilitation
programmes, relief operations can be embedded within the
country programme. In areas where ZOA is not yet involved,
ZOA can decide to provide relief and set up disaster response
operations, adding value by being an experienced partner in
the implementation of relief programmes in areas affected by
conflict and natural disaster.
ZOA implements relief activities preferably by working
alongside local partners or through international partners with
a proven track record. If local capacity is limited or lacking,
ZOA can make disaster response capacity available, while at
the same time seeking active collaboration with partners. New
strategic alliances are sought with international partners that
are looking for implementation capacity in disaster response
initiatives outside regular ZOA countries.
The Disaster Response Unit has been operational since 2011
and enables us to provide relief in countries where ZOA has
no long term presence. The unit allows for a stronger position
as an effective and reliable implementing partner to other
organisations from the Netherlands and abroad without
affecting the long term programmes.
In countries where ZOA is already operational, the DRU can
assist with staffing, knowledge, expertise and searching for
funding opportunities. The unit is involved in all of ZOA’s core
sectors (WASH, livelihoods, education) plus shelter. Newly
established disaster response programmes outside existing
ZOA countries fall under direct supervision of the DRU in the
Netherlands. Depending on the nature and magnitude of the
disaster, ZOA’s involvement in disaster response programmes
may last up to three years.
Disaster Response Unit in 2014
The Disaster Response Unit added one extra programme
officer to its permanent team in 2014, and now operates
with five staff members: a disaster response manager,
two programme officers, a general affairs officer and a
communications officer. The DRU has access to short term
workers from a pool of experienced staff that are on standby, so to be able to respond quickly in times of sudden crisis.
During 2014 we continued three programmes and set up one
new programme in the Kurdistan Region of Iraq.
Yemen
In Yemen ZOA continued to improve the living conditions of
the conflict affected communities in Arhab and Bani Garmouz
(sub)districts of Sana’a governorate through a WASH (Water,
Sanitation and Hygiene) intervention. A new project in Hajja
was started up for cistern and well rehabilitation and a women
empowerment project.
Jordan and Syria
The ever increasing humanitarian crisis in war-torn Syria
demands urgent attention. ZOA continues to support Syrian
refugees and vulnerable Jordanian host communities. We
support the work of churches and local organisations both in
Jordan and Syria, for instance ACCTS/AWT in Jordan. Focus is
on refugees living in urban areas that need relief goods and
psycho-social support.
Philippines
After typhoon Haiyan struck in November 2013, ZOA started
a shelter programme for those who were affected in Eastern
Samar. This year the programme was expanded with a
Livelihoods component. At the same time ZOA was able to
provide emergency relief for victims of typhoon Hagupit in
December 2014.
Kurdistan Region of Iraq
One new programme was set up in 2014, in response to
the crisis in the Kurdistan Region of Iraq. A joint campaign
was launched for this programme in the Netherlands with
members of the Christian Relief Cluster: Dorcas, Red een Kind,
Tear and Woord & Daad.
Close to 2 million people have been displaced since the violent
attacks by the extremist group Islamic State in Northern Iraq.
Especially Christians, Yezidis and other minority groups had to
flee their homes. ZOA provided winter support and solutions
for better hygienic circumstances in Dohuk Governorate.
In 2015: Regional Office Middle East
As the crisis continues to deteriorate, ZOA is prolonging its
support to Syrian refugees and, more generally, to refugees
and displaced people in the Middle East. A Regional Office
will open in Amman, Jordan in 2015, to provide more effective
humanitarian aid for those in need.
For a more detailed description of our activities in the
Middle East Region, we refer to page 55.
80
CHAPTER 9
Philippines
CHAPTER 10
Philippines
81
Philippines
Building back better for resilient communities
Super typhoon Haiyan made landfall in the Philippines in
early November 2013, in this densely populated country
of almost 100 million people. Haiyan was the most
powerful storm ever recorded. Not only were lives lost,
but over a million houses were damaged, leaving
4 million people displaced, many of whom lost their
source of livelihood. In Eastern Samar, people make their
living mainly from fishing and coconut farming.
Barely 13 months after the 2013 super typhoon the
Philippines suffered another blow when a typhoon
Hagupit hit the Eastern and later the North Western
provinces of the country in December 2014. Hagupit
affected 3.9 million people, with 41,200 totally damaged
and 231,500 partially damaged houses.
Our local presence, while implementing shelter and
livelihood activities, created opportunities to immediately respond to this new crisis situation. Early warning
systems had been improved and people had been notified to find refuge in evacuation centers. Therefore, the
number of fatalities was kept to a minimum.
As already noticed last year, the Filipino spirit is remarkably resilient, something which sustains them even
though they may have lost all of their physical possessions. Affected communities are trying to rebuild their
lives with the few resources they have, creating makeshift homes from whatever there is to be found among
the rubble and debris.
ZOA Philippines in 2014
Shelter
ZOA planned to provide shelter for 1200 households.
Once a prototype model of a one-room-shelter had been
designed, we started constructing the houses. The house
is constructed in such a way that it is more resilient to
typhoons by using various features such as diagonal
beams, cement footing and hurricane straps to tighten
roofs. ZOA provided shelter construction kits for houses
that were partially damaged, so that these could be fixed
and reinforced.
ZOA also worked with CCT, a partner organisation of
Woord en Daad, who trained carpenters to build shelters.
This partnership will continue, not only for carpenter
training but also for complementary work in both
organisations’ livelihoods projects.
Livelihoods
The purpose of the livelihood project is to rehabilitate
1000 targeted typhoon affected upland farming and very
vulnerable households, in a more sustainable, typhoon
and storm surge resilient manner.
At the end of the project, these households will have
improved access to food and income and 80% of the
targeted 830 households formerly dependant on
coconut farming derive minimally the same amount of
food and money from non-coconut farming. This will be
achieved by carrying out community based farmer- train-
ing and the distribution of farmer kits that include good
tools and seeds. Inclusion of women and the elderly has
been mainstreamed throughout the programme.
Emergency Relief
After Hagupit, teams were deployed to the affected areas
and quickly provided relief assistance to 5,187 affected
households. ZOA was recognized by OCHA and the
Provincial Disaster Risk Reduction Management Office,
as well as by the local government to be the first INGO
who responded in Dolores, where typhoon Hagupit made
landfall.
It is worth mentioning that all of the shelters constructed
by ZOA in hard hit areas withstood the devastating force
of Hagupit, except for four that were damaged by fallen
coconut trees.
Accountability
As in every country, ZOA adheres to HAP Standards
to be most accountable to the beneficiaries. There are
innovative ways to do so. In the Philippines we set up a
hotline for beneficiaries to leave suggestions or complaints through text messages. Community mobilizers
then respond within 24 hours, issues and concerns are
addressed during fieldwork and community related
activities.
82
CHAPTER 10
Philippines
ZOA Philippines
Worked in:
Eastern Samar, Visayas
Shelter and Livelihoods
Hernani I Quinapondan I Gen. Mac Arthur I Giporlos I Balangkayan I San Julian
Emergency Relief
Dolores I Taft I Sulat I San Julian
Focused on:Shelter I Livelihoods I Emergency relief
Results included the following:
Shelter
1,135 households were supported: 401 houses constructed I 734 shelter repair kits distributed
Livelihoods
1,062 farmers were selected and validated as project participants I Completed farm planning training in 12 villages I Initial training was attended by 593 farmers I 542 tool kits were distributed to coconut farmers I Two tranches of rice distributions to 131 farmers
Emergency Relief
relief assistance to 5,187 affected households
Worked with:
The Shelter and Livelihoods programmes are part of the Restoring East Samar Together (REST) Consortium, devised and implemented by the Christian Emergency Response (ER) cluster in the Netherlands, together with their partners in the Philippines: CCT (Centre of Community Transformation), LINGAP Pangkabataan (a child-focused Christian development organisation), AMG (Advancing Ministry of the Gospel) and PCMN (Philippine Children’s Ministries Network) and ZOA Philippines.
Staff 31 December 2014:
ZOA Country Office in the Philippines has 13 staff members and several volunteer and casual employees.
Received financial support from:
ZOA Netherlands (Emergency Fund) I World Renew I EO-Metterdaad I Dorcas.
Expenditures in 2014:
Budget in 2015:
€ 892,323
€ 569,248
CHAPTER 10
Not just a house:
it is a home
Maria Baguan lives in Hernani, one of the worsthit towns in the province of Eastern Samar, with
her husband and six children of whom two are
disabled. “We were huddled inside our old home
when Haiyan was looming. We felt the ground
rumble and shake as the water began rushing in.
I then began relocating my children in pairs from
our home to a nearby school which was on higher
ground.” Once they were able to come down from
the school to check on their house, they saw that,
like for their neighbours, the storm has washed
away everything they owned. “I was very disoriented in that first week after Haiyan. We lost our
houses, our belongings, our loved ones, among
them my mother-in-law.”
It didn’t take long before they were given the
materials for their new home. “I’m very thankful to
ZOA for helping us rebuild our house. I have nothing but gratitude, becauser we didn’t have money
to rebuild, my husband didn’t have a job. It’s not
just a house, it’s a home.”
Philippines
83
84
85
CHAPTER 11
11. Financial report
11.1 MAIN TRENDS
The financial year 2014 can be summarised with the
following sentences:
1.Stability in income, whereby total emergency fund
raising in 2014 was approximately at the same level as
emergency fund raising in 2013.
2.Reduction of expenses in ZOA Netherlands departments.
Total income remained stable
After consecutive years of growth, the total income of
ZOA stabilised at € 36.0 million in 2014 (2013: € 35.9
million). This income figure of € 36.0 million is excluding
MFS-2 funds that are received on behalf of the partners
in the Dutch Consortium for Rehabilitation (DCR). ZOA is
legally responsible for the DCR programme as a whole and
is therefore reporting the full DCR annual income 2014,
including the contractual income of the DCR partners CARE
Nederland, Save the Children and Healthnet TPO, in these
annual accounts. For longer term trend analysis in this
paragraph, these MFS-2 funds of partners have been excluded.
Sources of income: slight changes
As can be seen in figure 1, the € 36.0 million income consists
for 73% of project grants by institutional donors and for
24% of income from own fundraising. Compared to 2013,
this is a 1% increase for project grants and a 1% decrease for
own fundraising.
The income from own fundraising fluctuates with
emergency relief campaigns. In 2014 there were campaigns
Income ZOA (x € 1.000)
excl. MFS-2 partner income
for Iraq, Sudan, Uganda and Liberia; in 2013, there were
campaigns for Jordan and Philippines.
Of money received, 92% was spent within 2014
Out of the income of € 36.0 million received in 2014,
€ 33.2 million was spent within the same year. This is what
happened with the remaining € 2.8 million:
•Added to programme funds (to be spent for a specific use
already designated by third parties): € 0.8 million
•Added to allocated reserves related to programmes/
countries (to be spent based on specific proposals still
to receive): € 1.6 million
•Reserved as continuity reserve for pre-financing:
€ 2.0 million
•Net reduction general continuity reserve minus addition
to allocated reserve for financing assets: € minus 1.6
million.
Of money spent, 91,4% was spent directly on
ZOA objectives
According to the Dutch Guideline for Annual Reporting 650
(RJ 650), ZOA categorizes its expenses in two categories:
the first category is spent on Objectives and the second is
spent on Fundraising and Management / administration.
ZOA aims to spend at least 88% directly in the first
category. This first category consists of three objectives
which are: expenditure in the ZOA countries, expenditure for
(programme) Preparation and coordination and expenditure
for the statuary ZOA objective Education/ awareness raising.
40000
35000
30000
25000
284
(1%)
174
(0%)
395
(1%)
516
(1%)
137
(0%)
25.870
(72%)
26.260
(73%)
610
(2%)
1.214
(3%)
18.811
(65%)
23.405
(72%)
25.729
(75%)
1.162
(4%)
816
(3%)
1.503
(4%)
8.504
(30%)
8.136
(25%)
6.798
(20%)
8.897
(25%)
8.382
(24%)
2010
2011
2012
2013
2014
20000
15000
10000
5000
0
Other
Project grants
Action 3rd parties
Own Fundraising
Figure 1
Of course, ZOA continued to monitor carefully whether the
costs in the second category also contribute sufficiently to
the three objectives.
As can be seen in figure 2, by adding up the separate blocks,
the % spent on the three objectives of the total expenditure
of 33.2 million in 2014 remained unchanged high at 91.4 %
of all expenses (2013: 91.2 %).
The remaining 8.6% was spent on Fundraising for 5.4%
(2013: 5.2%) and Management / administration for 3.2%
(2013: 3.6%).
86
CHAPTER 11
Financial report
Costs own fundraising
The CBF percentage is calculated as costs of own
fundraising as % of the income from own fundraising: this
figure remained unchanged at 17.5% in 2014 (2013: 17.4%)
and is further explained under the notes to the statement
of income and expenditure.
The total expenditure of € 33.2 million in 2014 can also be
split up differently, for example according to cost category
(direct expenditure in projects, personnel costs, etcetera).
Please refer to the paragraph ‘attribution of costs’ under
the notes to the statement of income and expenditure for
a different split-up.
Sufficient cash and revised reserves
As per end of 2014, the balance sheets shows sufficient
liquidity for ZOA to meet its short-term obligations: the
balance of cash and receivables minus short-term liabilities
increased to € 12 million (end of 2013: € 9 million). This
net ‘available’ cash of € 12 million, together with
€ 2 million that is invested in fixed assets, are represented
in the programme funds, allocated reserves and continuity
reserve which total € 14 million.
According to RJ 650, ZOA distinguishes between continuity
reserves and allocated reserves for specific purposes. In
2014 ZOA reassessed its increasing programmatic risks
in countries (reservation € 0.5 million has been formed),
reassessed its increasing need to be able to pre-finance
essential projects in existing countries (reservation
€ 2.0 million has been formed), took into account that
ZOA-financed property such as building and assets usurp
liquidity (reservation € 1.7 million) and, subsequently,
minimised the general continuity reserve substantially from
€ 5.4 million to a level of € 2.0 million which has been set
as the minimum required level. After these reclassifications,
ZOA has sufficient reserves to deal with the current level of
programmatic and organisational risks.
Expenditure ZOA (in %)
excl. MFS-2 partner expenses
100
4.1
4.9
5.4
3.5
3.4
4.2
5.7
2.9
81.4
82.8
83.8
4.9
90
4.7
80
3.8
4.5
3.6
5.2
3.2
5.4
6.5
1.7
6.3
1.4
83.0
83.7
70
60
50
40
30
20
management and administration
own fundraising
objective preparation and coordination
objective education and awareness
objectives in countries
10
0
2010
Figure 2
2011
2012
2013
2014
CHAPTER 11
87
Financial report
Changes in net results compared to budget 2014
and realisation 2013
In comparison to the budget 2014 and the real figures of
2013, the change in net result (added or subtracted from
reserves) can be explained as mentioned below.
Budget 2014
Actual 2013
-156.000
108.548
862,689
505,533
Higher contributions from projects to cover costs of Netherlands departments
90,138
183,364
Higher interest, rate differences and other income
34,872
-334,051
Net lower costs Netherlands departments Preparation & Coordination,
Education, Fundraising, Management & Administration
366,775
496,088
More positive country results abroad
7 1 7,448
918,900
98,632
136,1 7 2
2,014,554
2,014,554
To be allocated to continuity and allocated reserves (€)
Higher own fundraising without specific designation
Spent from programme funds
ACTUAL RESULT 2014 ALLOCATED TO RESERVES
The actual result 2014 allocated to reserves is € 2.2 million
above the budget for 2014. The two main contributors for
this large difference are higher own fundraising without
specific designation of € 0.9 million and more positive
country results for € 0.7 million. The country results include
currency revaluation results that increased especially in
the last quarter of 2014 when the euro devaluated further
against the US dollar. A third contributor to the large
difference against budget was tight expenditure control in
the ZOA Netherlands departments, resulting in € 0.4 less
expenditure than budgeted. Other contributors count for
the last € 0.2 million difference against budget, resulting in
the total of € 2.2 million less spent than budgeted.
88
CHAPTER 11
Financial report
11.2 BALANCE SHEET AS PER 31 DECEMBER 2014
(after appropriation of the result)
31 December 2014
ASSETS (€)
31 December 2013
Tangible fixed assets
Land
Building
Inventory & Equipment
Vehicles in programme area’s
349,000
878,019
199,291
292,1 7 3
349,000
1,062,927
208,218
379,940
Stocks
Receivables
Cash and cash equivalents
1,718,483
88,202
6,900,287
19,460,208
2,000,085
10,559,073
10,697,247
TOTAL ASSETS
28,1 6 7,180
23,256,405
RESERVES AND LIABILITIES
31 December 2014
31 December 2013
Reserves and funds
Continuity reserve
General
Pre-financing
2,063,312
2,000,000
5,396,1 6 7
4,063,312
Allocated reserve
Financing assets
Programme financing
Programme guarantee
Programme development & innovation
Disaster Response
Other
1,718,483
500,000
499,120
700,000
961,091
268,925
TOTAL RESERVES AND LIABILITIES
356,228
676,453
267,529
4,647,619
5,238,882
13,949,813
Programme funds
Short-term liabilities
Taxes and social security contributions
Accruals to donors
Other liabilities and other accruals
5,396,167
174,532
9,903,728
4,139,1 0 7
1,300,210
4,502,099
11,198,476
187,414
8,541,997
3,328,518
14,217,367
12,057,929
28,1 6 7,180
23,256,405
CHAPTER 11
89
Financial report
11.3 STATEMENT OF INCOME AND EXPENDITURES
Actual 2014
INCOME (€)
Budget 2014
Actual 2013
Income own fundraising activities
Door to door collection
856,714
850,000
851,329
Legacies
552,183
260,000
247,376
Contribution, donations, gifts
6,973,419
5,480,000
7,797,962
Income from third party campaigns
8,382,316
6,590,000
8,896,667
1,213,790
1,000,000
610,304
Income from project grants
Project Grants from government for MFS-2 partners
8,073,743
8 , 175,1 6 4
8,227,091
Project Grants institutional donors
26,260,358
31,448,536
25,870,1 3 3
34,334,101
39,623,700
34,097,224
Interest
91,566
100,000
102,726
Rate differences and other income
45,394
-
412,786
44,067,167
47,313,700
44,119,707
TOTAL INCOME
90
CHAPTER 11
Financial report
Actual 2014
EXPENDITURES (€)
Budget 2014
Actual 2013
Spent on objectives
Spent on objectives in countries
Project spents through MFS-2 partners
8,073,743
8,175,1 6 4
8,227,091
Own spent on objectives
27,839,860
34,142,795
28,769,583
35,913,603
42 , 31 7,959
36,996,674
2,092,959
2,410,700
2,237,078
Preparation and Coordination from the Netherlands
Education/Awareness raising
453,858
495,506
600,068
38,460,420
45,224,165
39,833,820
Spent on fundraising
Expenses own fundraising
1,467,313
17.5%
1,377,626
20.9%
1,549,273
Expenses participation in external campaigns
49,667
58,977
80,373
Expenses received project grants
276,625
271,1 2 0
198,227
1,793,605
1,70 7,723
1,827,873
1,061,805
1 ,1 5 5 ,073
1,233,296
41,315,830
48,086,961
42,894,989
2,751,337
-773,261
1,224,718
Management and Administration
TOTAL EXPENDITURES
SURPLUS / DEFICIT
CHANGE IN RESERVES AND FUNDS
Actual 2014
Funds
17.4%
Budget 2014
736,783
Actual 2013
-6 1 7,261
1,116,1 70
Allocated reserves
Financing assets
1,718,483
Programme financing
500,000
Programme guarantee
242,892
Programme development & innovation
600,000
Disaster Response
284,638
Other Allocated reserves
1,396
-36,000
71,686
-120,000
45,447
-8,585
3,347,409
-1 56,000
108,548
-1,332,855
0
0
2,751,337
-773,261
1,224,718
Reserves
Continuity reserve general
-3,332,855
Continuity reserve pre-financing
2,000,000
TOTAL CHANGE IN RESERVES AND FUNDS
CHAPTER 11
91
Financial report
CASH FLOW OVERVIEW
Actual 2014
Cash flow (€)
The cash flow statement is according to the direct
method. The big increase in cash receipts for project
grants from € 23 million in 2013 to € 33 million in 2014
has been caused by delayed receipts related to 2013 that
were only received in 2014 and to pre-received cash in
December 2014 that is related to cash payments in 2015.
Actual 2013
Cash flow from operating activities
Received
Out of own fundraising
8,082,316
9,050,213
Out of third party campaigns
1,213,790
610,304
Out of project grants
32,513,559
22,584,588
Other income
262,863
453,385
42,072,528
32,698,490
Payments
Programme and coordination
29,886,467
32,775,621
Fundraising, Management & Administration
2,809,852
3,046,270
-32,696,31 9
-35,821,891
9,376,209
-3,123,401
-539,606
-1,743,676
Disinvestment
14,560
415,548
Stocks
-88,202
0
8,762,961
-4,451,529
Cash flow from investments
Assets bought / sold
Change in cash equivalents
Cash equivalents 31 December
19,460,208
10,697,247
Cash equivalents 1 Januari
10,697,247
15,148,776
Change in cash equivalents
Ratio Liquidity
Liquidity expressed by ACID ratio
8,762,961
Actual 2014
185%
Against the long-term trend this resulted in a relatively
low cash position of € 11 million end of 2013 and a
relatively high position of € 19 million end of 2014.
Forecast for 2015 and 2016 is that this relatively high
cash position will decrease considerably with the
decrease in pre-payments for the MFS-2 and Recon
projects funded by the Dutch Ministry of Foreign Affairs.
The cash position should be analysed as part of the overall liquidity ratio including receivables and short-term
liabilities.
-4,451,529
Actual 2013
176%
Receivables and Cash
26,360,495
21,256,320
Short-term liabilities
14, 2 1 7,367
12,057,929
The ACID ratio measures the ability of ZOA to use
its near cash or quick assets to extinguish or retire its
current liabilities immediately. Based on the liquidity
ratio of 185%, ZOA has sufficient funds available to
cover all obligations on the short term.
92
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Financial report
11.4 EXPLANATORY NOTES TO THE ANNUAL ACCOUNTS 2014
General
The annual accounts have been prepared in accordance
with Dutch Guideline for Annual Reporting 650 of
Fundraising Organisations (RJ 650).
All income and expenditures of DCR consortium partners
with respect to the MFS-2 project are excluded from
indicator percentages.
The annual accounts have been prepared on historical
cost basis. Unless indicated otherwise, assets and
liabilities are presented at face value. Income and
expenditure are allocated to the period that they relate
to. The Annual accounts are presented in euros.
Reporting period
These annual accounts have been prepared based on a
review period of one year. The financial year coincides
with the Gregorian calendar year.
Transactions in foreign currencies
Transactions in foreign currencies are converted against
the exchange rate that is applicable at the time of the
transaction. Monetary assets and liabilities in foreign
currencies are converted on balance sheet date in the
functional currency against the rate applicable on this
date. Non-monetary assets and liabilities in foreign
currencies that are presented at historical cost are
converted into euro at the exchange rates applicable on
the transaction date. Differences in exchange rates appear
as a result in the statement of income and expenditures.
Use of estimates
The preparation of the annual accounts requires the
Chief Executive Officer to make judgements, estimates
and assumptions that influence the application of
accounting principles, as well as the reported value of
assets and liabilities and income and expenditure. The
actual outcome may deviate from these estimates.
The estimates and underlying assumptions are continually
assessed. Revised estimates are used in the period that
the estimate changes and in future periods where revision
may have consequences.
Impairment
If the book value of an asset exceeds the value of the
direct sales value and/or the estimated present value of
the future cash flows, impairment is charged which is the
difference between the book value and the recoverable
amount.
Financial instruments
During normal course of business, ZOA uses various
financial instruments that expose the organisation to
market and/or credit risks. These relate to financial
instruments that are included on the balance sheet.
Receivables in the balance sheet mainly relate to donor
receivables and are mainly from large institutional third
parties. Therefore the credit risks on these receivables
are limited. ZOA has a very limited interest rate risk, as
ZOA has no interest bearing loans. The market value of
the financial instruments stated on the balance sheet is
approximately equal to their carrying amount. ZOA does
not trade in financial derivatives.
CHAPTER 11
Financial report
93
11.5 ACCOUNTING PRINCIPLES FOR THE BALANCE SHEET
Tangible fixed assets
The buildings, refurbishments, fixtures and equipment
and means of transport in programme areas are valued at
acquisition or manufacturing cost minus the cumulative
depreciations and/or accumulated impairment losses,
if any.
Maintenance expenses will only be capitalized as assets
if they extend the economic life of the object.
Depreciations are calculated as a percentage of the
acquisition price according to the straight-line method
based on the estimated useful lives of the assets. Land and
tangible fixed assets for sale are not depreciated.
Land: 0 %
Buildings: 3 1/3 %
Refurbishments: 10 %
Inventory and equipment: 25 %
Vehicles in programme areas: 33 1/3 %
Stocks
Stocks are valued at acquisition price. The acquisition price
comprises the purchase price and additional costs, such as
import duties, transport costs and other cost that can be
directly allocated to the acquisition of stocks. The valuation
of the stocks take into account any downward value
adjustment on balance sheet date.
Receivables, prepayments and accrued income
Receivables are valued at face value less a provision for
non-recoverability. Provisions are determined according to
individual assessment of the collectability of the debts.
Reserves and funds
The reserves and funds of ZOA exist to achieve ZOA’s
objectives. They can be summarized as follows:
Continuity reserve
The general part of the continuity reserve enables
the organisation to meet its commitments during an
unforeseen (temporary) stagnation of income. The
pre-financing part of the contuinity reserve enables the
organisation to pre-finance essential projects in countries
that require pre-financing because of donor regulations
or to maximize quality in execution. The restriction on
spending continuity reserves has been determined by the
Chief Executive Officer.
Allocated reserve
The allocated reserves are earmarked by the Chief
Executive Officer and consist of reserves for financing
assets, programme financing (risk of unrecoverable
expenses), programme guarantees, disaster response
activities and other earmarked reserves relating to assets
in countries.
Programme Funds
Programme funds concern funding acquired with a
specific use designated by third parties, but not spend
yet by ZOA.
Personnel remuneration/pensions
Obligations relating to contributions to pension schemes
based on defined contributions are presented as
expenditure in the statement of income and expenditures
in the period that the contributions are due.
In addition, a provision is included for existing additional
commitments to employees, provided it is likely that
there will be an outflow of funds for the settlements of
the commitments and it is possible to reliably estimate
the amount of these commitments.
Liabilities
ZOA enters into donor obligations in countries abroad
where ZOA is implementing programmes. A donor
obligation is recognised after the Chief Executive Officer
has passed his resolution and has communicated it to
the grant recipient, often the target group represented
by a local organisation or government agency, which
leads to a legally enforceable or actual obligation. This
obligation is presented in the balance sheet as a liability
if the total contract value of donors is insufficient to
cover for these project obligations.
All proceeds are entered as income for their gross
amount, unless this chapter explicitly states otherwise.
Costs necessary to realise certain income are presented
as expenditure in the statement of income and
expenditures.
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11.6 ACCOUNTING PRINCIPLES FOR THE STATEMENT OF INCOME AND EXPENDITURES
Income from own fundraising activities
Income from own fundraising activities is recognised as
income in the year of receiving, or moment of signing
a specific contract. It includes the income from doorto door collection, legacies, contributions, donations
and gifts. Donations in kind are valued at actual value.
Legacies are recorded as income when they can be
reliable estimated. Donations and legacies still under
usufruct by the donating party are recognized in the year
that the usufruct has ended.
Income recognition projects implemented by partners
Income recognition related to projects implemented by
partners is based on periodically received expenditure
reports.
Income from third party campaigns
Contributions from other fundraising organisations are
accounted for as ‘income from third party campaigns’
for the amount received by the organisation. They
are recognised in the year that the income from the
campaign by third parties has been received or pledged
by this third party. Campaigns by third parties only
include campaigns for which ZOA does not bear any risk.
Project Grants from governments
Operating grants are recognised in the statement of
income and expenditures of the year that included the
subsidised expenditure. Losses are taken into account
if they originate in the relevant financial year and as
soon as these are anticipated. Project grants of MFS-2
consortium partners are fully recognised on contractual
cash basis, because ZOA acts as the legally responsible
lead agency.
Project Grants in kind
The received grants in kind, often food and relief
supplies, are valued at the cost stated in the contract
relating to the goods. If the contract does not provide for
this, the goods will be valued at market value at place of
delivery. If received goods are not based on a contract
and a reliable valuation is lacking, the transaction will
not be accounted for in the statement of income and
expenditures.
Costs
Since third parties wish to gain insight into the level and
composition of the costs of fundraising organisations, the
notes provide a specification of these costs in accordance
with model C of the RJ 650 guidelines.
Spending toward objectives
Expenditures spent on objectives include amounts
allocated toward activities designed to meet the
objectives during the financial year, as well as
implementation costs. Expenditures include subsidies
to local partners, relief goods and food purchased,
cost of deployed personnel, transport costs, local
accommodation costs and office expenses. It also
includes the acquisition costs of the means of transport
and office inventory, which might be made available to
the local partner after the project has ended.
Costs fundraising organisation
All costs, incurred for activities with the aim of
persuading people to donate money for one or more of
ZOA’s objectives, are earmarked as costs of fundraising
income. This means that the costs for publicity and
public relations are regarded as costs of fundraising
income, unless they are costs for education and
awareness raising. The activities will often be mixed:
information and fundraising at the same time. In such
cases, the part of the costs relating to the information
activity will be allocated to this activity. Depending
on the specific information objectives, the allocation
formula is decided in advance for each situation.
Costs of management and administration
Costs of management and administration are the costs
that ZOA incurs for the (internal) management and
administration and which are not directly allocable to
ZOA’s objectives or fundraising income.

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Financial report
11.7 NOTES TO THE BALANCE SHEET
Tangible fixed assets
Tangible Fixed Assets (€)
Land
Building
Inventory &
Equipment
Vehicles
Total 2014
Total 2013
At 1 January 2014
Acquisition value
349,000
1,084,545
755,162
3,111,927
5,300,634
4,560,166
Cumulative depreciation
-
21,618
546,944
2,731,987
3,300,549
3,398,744
Correction acquisition value
-
-
-
-
-
739,003
Correction cumulative depreciation
-
-
-
-
-
739,003
-
1,062,927
208,218
379,940
2,000,085
1,161,422
Changes in book value
Investment
-
6,972
94,758
437,876
539,606
1,900,678
Disinvestment
-
157,325
13,036
132,636
302,997
1,899,213
Depreciations
-
34,555
103,685
525,643
663,883
714,557
Depreciations disinvestment
-
-
13,036
132,636
145,672
1,551,755
349,000
-184,908
-8,927
-87,767
-281,602
838,663
349,000
934,192
836,884
3,417,1 6 7
5,537,243
5,300,634
56,173
637,593
3,124,994
3,818,760
3,300,549
878,019
199,291
292,1 7 3
1,718,483
2,000,085
At 31 December 2014
Acquisition value
Cumulative depreciation
349,000
The 2014 disinvestment in building (€ 157.325) is a
correction of 2013 due to a change in accounting policy.
In 2013 a residential house still in use by the previous
owner (usufruct) was activated. From 2014 onwards
donations and legacies that are still under usufruct will
not be activated and the income will only be recognized
in the year the usufruct has ended.
The other investments in inventory and vehicles are
replacements of computers and vehicles directly
contributing to the programmes abroad.
Stocks
Stocks (€)
Book value stocks
All stocks are related to projects in Ethiopia.
31-12-2014
31-12-2013
88,202
-
88,202
-
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Financial report
Receivables
31-12-2014
31-12-2013
European Union
1,735,406
2,687,100
USAID
1,772,243
3,172,492
MRRD (Afghan government)
1,278,1 1 2
1,295,925
UN-organisations
168,573
345,369
Ministry of Foreign Affairs
144,507
606,358
Receivables (€)
Receivables from donors
Dorcas
120,800
-
Red een Kind
75,000
145,656
World Renew
55,555
72,708
48,872
EO-Metterdaad
37,205
Thai Border Consortium
25,000
24,372
AUSAID
-
122,820
MWH
-
71,888
DBN
-
50,000
DFID
-
156,982
Other donors
138,848
111,214
92,894
122,1 7 5
650,571
980,273
Interest to be received
Prepaid Project Expenses
Other receivables and pre-payments
605,573
544,869
6,900,287
10,559,073
Donor receivables relate to project contributions from
institutional donors not yet received by ZOA for projects
that are already being implemented and pre-financed
by ZOA. The position has significantly decreased with
€ 3.7 million compared to last year.
In 2014 we cleared a backlog in receiving funds from
USAID. This receivable has decreased with € 1.4 million
from € 3.2 millon to € 1.8 million.
The combined receivables from European Union decreased
with € 1.0 million.
The receivable outstanding from MRRD remained
€ 1.3 million, is related to NSP project in Afghanistan and
is pre-financed by ZOA. The project will end at the end of
2015 and ZOA expects to receive the outstanding funds
during the year or at the beginning of 2016. The receivable
from MRRD is in US dollars and ZOA is facing a currency
risk for the position.
The other receivables show a combined decrease of
€ 1.3 million. Prepaid project expenses relate mainly to
advances to partner organisations in countries. Other
receivables and pre-payments relate mainly to pre-paid
costs in countries, for example for office rents.
Cash and cash equivalents
Cash and cash equivalents (€)
31-12-2014
31-12-2013
Amounts in euro’s
Netherlands
10,909,1 7 5
Programme countries
2,806,583
13,715,758
6,454,097
1,277,369
70%
7,731,466
72%
ZOA aims to keep cash balances in euro wherever
possible. US dollar contracts with institutional donors
result in currency positions in US dollars that can lead to
rate differences. In general, these do not influence the
programmes activities, since most of the expenditures
are also paid in US dollar.
Amounts in foreign currencies
Total
Netherlands
2,020,258
99,753
Programme countries
3,724,1 9 2
2,866,028
5,744,450
30%
2,965,781
28%
19,460,208
100%
10,697,247
100%
The cash position should be analysed as part of the overall
liquidity position, see the explanatory notes to the Cash
flow overview and Ratio liquidity.
CHAPTER 11
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Financial report
Reserves and Funds
Reserves (€)
31-12-2013
Added to
Reclassification
5,396,167
1,167,230
-4,500,085
5,396,167
1,167,230
-2,500,085
-281,602
2,000,085
Spent
31-12-2014
Continuity reserves
Continuity reserves
Pre-financing reserves
2,063,312
2,000,000
2,000,000
0
4,063,312
Allocated reserves
Financing assets
Programme financing
Programme guarantee
1,718,483
500,000
356,228
Programme development & innovation
362,518
-100,000
600,000
100,000
500,000
119,626
499,120
700,000
Disaster Response
676,453
324,446
Other
267,529
1,396
1,300,210
1,006,758
2,500,085
159,434
4,647,619
6,696,377
2,173,988
0
159,434
8,710,931
Total
The amounts of € 2.173.988 for additions and € 159.434 for
spent make up the net addition of € 2.014.554 to reserves
according to the statement of income and expenditure.
ZOA aims to maintain reserves that counterbalance the
general financial and operational risks of the organisation
and the specific risks inherent in realising the programmes
abroad.
Change in reserve policy in 2014
In the year 2014, the reserve policy has been revised
towards a policy that is more congruent with ZOA’s risks of
operation and within the framework of RJ 650.
•An allocated reserve ‘Financing assets’ of € 1.7 million
was formed to counterbalance the financial means that
have been used for tangible fixed assets and are
therefore not available for other purposes.
•An allocated reserve ‘Programme financing’ of
€ 0.5 million was formed to cover for increased
programmatic risks of prepaid but unrecoverable
project expenses.
39,808
961,091
268,925
•An allocated reserve ‘Programme development &
innovation’ was formed to be able to invest more in
country programme development at the start of these
programmes and to finance in programme innovation
such as urban refugee pilot projects.
•Under the continuity reserve, an amount of € 2.0 million
is classified to be able to pre-finance essential project
expenses that either by contractual obligations or by delay in payment by donor require pre-financing by ZOA so
that ZOA can continue to execute projects at the quality
level and pace ZOA deems necessary. Above a certain
threshold, pre-financing is only allowed after explicit
consent by the Chief Executive Officer.
•The general continuity reserve has been decreased
considerably after the reclassification of the risks into
allocated and pre-financing reserves as mentioned
below. The general continuity reserve should thus cover
for remaining risks that could cause an unforeseen
(temporary) stagnation of income. The Chief Executive
Officer and the Supervisory Board have set the general
continuity reserve based on this risk assessment at
€ 2 million as the minimum necessary.
•End of 2014, the actual general continuity reserve totals
€ 2.1 million, which is just above the minimum necessary.
VFI guideline
As fundraising institution, ZOA also wants to adhere to the
VFI Guideline Financial Management Charities
(Vereniging Fondswervende Instellingen, Richtlijn financieel
beheer goede doelen) and use this guideline to set the
ceiling for the continuity reserve. The maximum reserve set
in this guideline, exclusive of allocated reserves, is 150% of
the yearly costs of the work organisation. ZOA, having its
specific set-up with country offices abroad, can calculate
these yearly costs in more than one manner.
If country offices abroad are included, maximum for 2014
is € 13.1 million * 150% = € 19.7 million.
If country offices abroad are excluded, maximum for 2014
is € 5.8 million * 150% = € 8.8 million.
Until 2014, ZOA calculated these yearly costs in a hybrid
manner by including some costs for only 50%, resulting in
target level for the continuity reserve of € 8.3 million.
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Financial report
From 2014 onwards, the Chief Executive Officer and the
Supervisory Board base the target level for the continuity reserve on the risk assessment as explained above
and use the VFI guideline to set ceiling amounts for ZOA
considerably lower than allowed by VFI: only 25% of
the VFI maximum when yearly running costs of country
offices abroad are included or only 50% when these are
excluded. For 2014, the ceiling figures are therefore 25%
of 19.7 million: 4.9 million or 50% of 8,8 million: 4.4
million, whichever is lowest.
End of 2014, the actual continuity reserve, consisting of
the general and pre-financing reserve, totals € 4.1 mil-
Programme guarantee (€)
Programme Sri Lanka
lion, which is below this ceiling set of € 4,4 million as set
by ZOA.
Continuity reserves
A surplus on the exploitation will be added to this
reserve when the total amount of the continuity reserve
does not meet the required level. If there is a surplus
above the maximum level, this surplus will be added to
the other reserves.
€ 2 million to cover for pre-financing as explained above.
Allocated reserves
The restriction on spending of the allocated reserve
has been determined by the Chief Executive Officer.
Allocated reserves do not yet constitute an obligation;
the Chief Executive Officer is able to change this
restriction. These reserves are reviewed yearly.
Pre-financing reserves
The amount is set by the Chief Executive Officer at
31-12-2013
Added to
177,479
154,989
Reclassification
Spent
31-12-2014
332,468
Programme DR Congo
52,403
52,403
Programme South Sudan
32,132
32,132
Programme Uganda
2,954
28,353
Programme Myanmar
100,000
63,578
Programme Thailand
46,048
63,578
46,048
Programme Burundi
10,000
Other
19,747
31,063
356,228
362,518
Programme guarantee
The Chief Executive Officer defined this reserve for specific
programme risks where a guarantee is given to a country
programme. Large institutional donors are funding the
programmes substantially. Without guarantees there is
a risk of losing these donors, which could have a major impact on the continuity and sustainability of the
31 ,307
-100,000
10,000
programme. Risks may also vary depending on the fields
where ZOA operates. Even without direct external financing, some programmes may be carried out by internal
(pre)financing from this reserve. All these programme
guarantees are assessed annually. The guarantee related
to the programs in Sri Lanka, Uganda, Congo and SouthSudan is allocated for specific programme objectives.
50,810
-100,000
119,626
499,120
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Financial report
31-12-2013
Disaster Response Reserve (€)
Balance at 1 January 2014
Added to
Spent
676,453
31-12-2014
676,453
Spent on emergency projects
Afghanistan
24,540
-24,540
Burundi
9,408
-9,408
Sri Lanka
5,860
-5,860
Added to reserves
From own fundraising (emergency relief fundraising campaigns)
24,446
24,446
From result allocation 2014
300,000
300,000
Balance at 31 December 2014
Disaster Response reserves
This reserve has been established because provision of
emergency relief is a core activity of ZOA. ZOA must be
financially able to respond to requests for aid without
delay. Funding drawn from the emergency relief fund
is however considered to be a form of pre-financing
that has to be compensated afterwards as much as
possible through earmarked donations received through
emergency relief campaigns.
In 2014 the disaster response unit has been involved in
several emergency situations in Afghanistan, Burundi,
Yemen, Sri Lanka, Jordan/Syria, Iraq en Philippines. To
fund these projects funding has been withdrawn from this
reserve. In 2014 the total costs of the disaster response
unit were covered from the disaster programmes and
projects and there was no need to use a part of the
disaster response reserve. End of 2014 € 300.000 was
added from the positive result to facilitate disaster
response activities such as forgotten crises that might
not easily be compensated by earmarked donations
afterwards.
676,453
324,446
Other allocated reserves
Other reserves are created for specific purposes in the
programme countries. These are mainly used to replace
already depreciated tangible assets (mainly vehicles) in
the near future.
39,808
961,091
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Financial report
31-12-2013
Programme Funds (€)
Afghanistan
1 1 8,305
Burkina Faso
2 7,340
Burundi
20,056
Received money
Spent
on projects
Re-allocation
Contribution
reserves
31-12-2014
98,1 9 9
Third Parties
Own
Fundraising
13,334
18,719
76,699
-24,540
39
22,000
39
5,340
340,254
256,788
-6,950
110,930
458
Cambodia
168,507
222
87,958
DR Congo
102,818
153,630
188,983
4,792
62,673
Ethiopia
991,357
279,014
365,474
-22,408
932,437
Haiti
55,280
161
11
55,430
483,859
14,058
469,801
5,132
Iraq
Jordan
416,024
93,042
244,844
340,086
Liberia
2 2 7,081
376,020
389,610
31 7,095
Middle East Region
-80,548
223
413,824
4,829
24,160
24 ,1 6 0
Myanmar
126,567
24,417
87,521
Pakistan
41,891
266
13,999
Philippines
1,374,879
1 3 6 ,1 1 4
671, 211
338,684
670,787
90,054
450
233
153,067
27,925
1 ,1 78,466
Sri Lanka
141,748
44,920
1 73,072
192,070
-4,500
South Sudan
68,628
281,200
265,149
319, 78 1
4,500
40,802
62,667
-43,140
3,463
110,967
43,140
98,032
30,494
-60,214
321,684
40,000
-11,374
5,125,543
Sudan
158,080
Thailand
127,396
Uganda
153,991
606,438
529,453
Yemen
5,000
25,000
44,054
35,035
4,324,948
1,212,790
3,228,287
3,691,856
35,000
-5,860
169,030
299,696
93,075
39,019
Education/wash
26
3,188
3,214
SHV Fund
66,858
8,000
74,858
J,M, Bogman Fund
1 1 0,267
35,000
4,502,099
1,212,790
3,274,475
3,691,856
-40,000
70,000
35,267
0
58,626
5,238,882
CHAPTER 11
Programme Funds
The funds for programmes include available financial
means that donors or contributors have allocated toward
a particular programme or project. Because donor funding
is not always available at regular intervals, the pattern
of income may fluctuate. Surpluses and deficits will be
settled as much as possible within the funds and within
projects with a similar goal, if possible. The remainder
will be added or withdrawn from the other reserves.
Here follows the explanation of the main balances
of programme funds that total € 5.2 million per 31
December 2014.
Ethiopia € 0.9 million
In 2011, ZOA received € 1.7 million out of own fundraising
to help the people in the Somalia region in Ethiopia. The
remainder of this money will be allocated to and spent on
specific projects in 2015.
Iraq, Jordan € 0.9 million
In 2013 there was a campaign for Jordan and in 2014 ZOA
started a campaign for Iraq. In 2015 ZOA will open an
office in Jordan to serve the country programmes in the
Middle East region most effectively. The balance will be
spent in 2015.
Liberia € 0.7 million
In 2014 ZOA started a campaign related to the Ebola
crisis in Liberia. The money obtained from this campaign
was received in the final months of 2014 and was already
partly spent in 2014 and the remaining part will be spend
in 2015.
Philippines € 1.2 million
In November 2013 the Philippines were hit by a cyclone.
ZOA, together with the other Christian NGO’s, started
a campaign to raise money for this natural disaster. In
2014 ZOA received additional funds from third parties
and the remaining funds will be spent in 2015 en 2016
whereby ZOA will continue to focus on essential relief and
rehabilitation in the effected areas.
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Financial report
Short term liabilities
Taxes and social security contributions
Concerns taxes and social security contributions due as at
31 December 2014 and paid in 2015.
31-12-2014
31-12-2013
Dutch Ministry of Foreign Affairs
5,666,584
6,930,667
EU (ECHO/EuropeAid)
1,485,450
159,873
Accruals to donors (€)
Royal Netherlands Embassies
949,308
-
UN (OCHA/UNHCR)
678,096
215,902
ICCO Kerk in Actie
403,573
306,1 37
AusAID
282,428
736,569
Woord en Daad
252,667
105,814
51,974
1 1,210
TEAR Australia
34,947
30,830
Other donors
98,701
44,995
9,903,728
8,541,997
World Renew
Accruals
Donor contributions received in advance that will be spend
after the year 2014 appear as liabilities. ZOA has received
these payments based on programme proposals and
contracts. The organisation is required to spend the money
accordingly and to return the money to the donor if the
commitment is not fulfilled.
The main position is outstanding towards the Dutch Ministry
of Foreign Affairs related to MFS-2 and Reconstruction
projects.
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Financial report
12-31-2014
12-31-2013
Liabilities abroad
1,927,960
1,846,868
Payable MFS-2 Partners
1,201,261
-
Provision Annual Leave
243,967
253,811
Accrual Holiday Allowance
161,949
162,449
Creditors
150,508
151,316
Programme related liabilities
1 1 7,472
187,998
Other liabilities (€)
Programme liability World Renew (CRWRC) Haiti
-
49,315
Alpha Omega received in advance
-
300,000
335,990
376,761
4,139,107
3,328,518
Other liabilities and accruals
Liabilities abroad
These liabilities refer to project costs to be paid in
the ZOA countries as well as liabilities towards local
employee benefits.
Liabilities in the future (€)
Liabilities shorter than 1 year
Liabilities longer than 1 year
Liabilities not presented in the balance sheet relate
mainly to partner contracts in countries (Burundi
€ 910.000 end of 2014), lease contracts of premises and
cars abroad. The decrease in 2014 is caused by decrease
in partner contracts liabilities.
ZOA is the lead agency within the Dutch Consortium for
Rehabilitation (DCR-consortium) and therefore legally
responsible towards the Dutch Ministry of Foreign Affairs
with respect to all liabilities of the MFS-2 project of DCR
as a whole.
Payable MFS-2 partners
In 2014 we received a € 1.2 million instalment of MFS
funding to be transferred to the partners working with
ZOA in the consortium. The instalment for the period
2015 is received in December 2014.
12-31-2014
12-31-2013
1,112,000
1,449,000
135,000
139,000
1,247,000
1,588,000
Co-financing liabilities
A co-financing liability is a liability to fund a specific
project in addition to funds provided by a main donor,
with income from other resources.
At the end of 2014, ZOA has had co-financing liabilities
for projects in DR Congo, South Sudan, Sri Lanka,
Uganda, Sudan and Myanmar for an approximate total
of € 0.5 million (2013: € 0.5 million). With external
donor funding ZOA has already covered € 0.1 million
(2013: € 0.1 million) of this co-financing liability.
Creditors
These include regular liabilities to suppliers, both in the
programme areas and in The Netherlands.
Programme related liabilities
These liabilities relate to the risks of implementing
projects in the areas where ZOA is working where
different kind of circumstances (security, weather
circumstances, lack of resources) could cause project
implementation delays and therefore extra expenses
that were not budgeted for. These extra expenses to
deliver the committed project results are represented
as programme related liabilities.
Off balance sheet receivables
In 2013, a residential house was donated. The
previous owner is still using the house (usufruct).
The estimated value of the house end of 2014 is
€ 0.2 million.
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Financial report
11.8 NOTES TO THE STATEMENT OF INCOME AND EXPENDITURE
INCOME
The total income excluding project grants for MFS-2 partner
was € 36.0 million in 2014 (2013: € 35.9 million). This total
income consists for 73% of project grants by institutional
Income in percentage of total income (€)
Income own fundraising activities
Income from third party campaigns
Project Grants
Others
In order to have a balanced income pattern without being
too dependent on one source, ZOA aims to have at least
25% of total income from own fundraising activities.
donors and for 24% of income from own fundraising.
Compared to 2013, this is a 1% increase for project
grants and a 1% decrease for own fundraising.
Actual 2014
Budget 2014
Actual 2013
24%
3%
73%
0%
100%
1 7%
3%
80%
0%
100%
25%
2%
72%
1%
100%
In addition, the amounts granted by one donor to one
country programme should not exceed 35% of this
programme, to avoid dependence on one donor.
Income own fundraising
Source of income from own fundraising (€)
Door to door collection
Legacies
Gifts and donations
Individuals
Churches and Schools
Companies, Charity funds & Other
Mailing actions
Private donors
The income from own fundraising decreased overall with
6% from € 8.9 million in 2013 to € 8.3 million in 2014. The
main contributor to this decrease was that own fundraising
for emergency relief in 2013 resulted in approximately
€ 2.5 million for Jordan, Uganda and especially Philippines
where the figure for 2014 was approximately € 2.0 for Iraq,
Actual 2014
Budget 2014
Actual 2013
856,714
552,183
850,000
260,000
851,329
247,376
1,959,760
1,071,073
1,958,137
659,178
1 ,325,271
8,382,316
1,300,000
645,000
1,585,000
650,000
1,300,000
6,590,000
2,738,644
1,264,518
1,722,484
638,852
1,433,464
8,896,667
Sudan, Uganda and Liberia. This decrease became most
visble in Gifts and donations from individuals, churches
and schools.
The door to door collection was in line with actual in 2013
and the budget 2014. Legacies doubled compared to 2013
and to budget, mainly because of one large legacy in 2014.
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Financial report
Designation (€)
Actual 2014
Income with designation
3,292,078
39%
2,361,450
36%
4,310,961
48%
Income without specific designation
5,090,238
61%
4,228,550
64%
4,585,706
52%
8,382,316
100%
6,590,000
100%
8,896,667
100%
In 2014, 39% of income from own fundraising was
designated. This percentage was in line with the longerterm trend of years without large emergency campaigns
(2013: 48%, 2012: 36%, 2011: 42%).
In 2013, this ratio was 48% because it was significantly
influenced by emergency campaigns, especially for the
Philippines, which resulted in high designated income
Budget 2014
Actual 2013
figures for these emergencies.
The 61% of income without specific designation is used
to pay for the ZOA objective Education and Awareness
raising and for the costs of ZOA Netherlands departments
as far as these are not cost-recovery through their own
charges and own income generation. The remaining
surplus is to be spend on projects in ZOA countries
Income from third party campaigns
Income from third party campaigns (€)
Actual 2014
EO-Metterdaad
366,500
Lakarmissionen
315,958
Draagt Elkanders Lasten
245,000
Deputaatschap Bijzondere Noden
Budget 2014
Actual 2013
86,851
77,000
225,000
Happy Gift
60,000
90,000
Kerk in Actie
44,920
20,400
Eriksjhalpen
40,062
Kerkelijk Bureau Hersteld Hervormde Kerk
22,516
Red een Kind
20,000
Aqua for All
13,334
Deputaatschap Christelijke Gereformeerde Kerken
161, 1 1 1
7,500
Wilde Ganzen
Other
4,942
1 ,000
1,213,790
These amounts concern income from campaigns by
fundraising organisations in The Netherlands in order to
support ZOA programmes and projects. Draagt Elkanders
Lasten supports ZOA for specific campaigns. Income from
22,000
1,000,000
EU-Metterdaad was significantly higher in 2014 due to
specific campaigns mainly for Philippines. Lakarmissionen
contributed for help during the Ebola crisis at the end
of 2014.
610,304
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105
Financial report
Income from project grants
Project Grants governments
Actual 2014
Budget 2014
Actual 2013
and other Donors (€)
DMH/VG (MFS-2)
4,762,608
DMH/VG (MFS-2 through CARE)
4,433,302
135,820
-
DMH/VG (Reconstruction)
5,251,824
3,841,035
DMH/VG (Protacted Crisis)
389,000
-
82,967
87,923
-
969,851
DMH/VG (Other)
DSH-HO (Emergency)
Subtotal Dutch Ministry of Foreign Affairs
40%
10,622,218
0%
36%
9,332,1 1 1
Royal Netherlands Embassy Yemen
754,620
529,287
Royal Netherlands Embassy Burundi
635,654
3,023
Royal Netherlands Embassy Sudan
410,165
1,363,805
Royal Netherlands Embassy Ethiopia
282,461
214,050
Royal Netherlands Embassy Liberia
72,981
-
Royal Netherlands Embassy Afghanistan
Subtotal Royal Netherlands Embassy
Total Dutch government donors
2,155,880
0%
49%
12,778,098
45%
Europe Aid
14,145,000
9%
2,243,930
45%
1 1 ,576,041
3,056,649
ECHO
Subtotal European Union donors
133,764
8%
3,510,989
-22,572
12%
United Nations Development Programme
3,034,078
1 ,341,864
14%
4,483,000
19%
4,852,853
895,958
416,727
783,203
-
12,156
-
(UNDP)
UNHCR - Ethiopia
UNHCR - Afghanistan
UNHCR - Sri Lanka
7,203
-
UNHCR - Thailand
-
128,536
Food and Agriculture Organisation (FAO)
244,699
109,095
UNICEF - Sudan
155,882
130,661
49,445
-
UNICEF - Ethiopia
UN Emercency Relief Fund (ERF)
106,219
-
World Food Programme (WFP)
11,643
193,371
-
381,192
United Nations Office for the Coordination of
Humanitarian Affairs (OCHA)
Total United Nations donors
9%
2,266,406
9%
2,686,000
5%
1,359,583
Table continuing next page
This income reflects contributions from the Dutch
government, the European Union and United Nations
organisations, such as UNHCR, UNDP, UNICEF, WFP and
others. Whether donors are willing to contribute to an
emergency situation during the year in areas where ZOA
operates and for what amount is difficult to anticipate in
the budget.
Income from institutional donors has increased slightly
with 1.5% to € 26.3 million (2013: € 25.9 million). The part
of income that was received from the Dutch Ministry of
Foreign Affairs continued to increase to 40% in 2014
(2013: 36%). This part will continue at this level during 2015
and then drop considerably in 2016 when both MFS-2 and
Reconstruction will have finished.
The actual income was only 84% of the budgeted € 31.5
million. The budget contained new proposals, partly meant
to replace the funding of the Dutch Ministry of Foreign
Affairs that will diminish after 2015. Several proposals were
delayed, not approved or approved with a lower budget. In
2015, ZOA will increase its effort to successfully submit new
proposals.
Changes between donors can be explained by their change
in priorities in the choice of geographical areas and sectors
where they work. It is ZOA’s policy to partner with donors
when their priorities meet the programme goals and mandate of ZOA.
106
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Financial report
Table continued from previous page
Project Grants governments
Actual 2014
Budget 2014
Actual 2013
and other Donors (€)
U,S, Agency for International Development
3,331,084
1,959,472
Australia Government Aid Programme (AusAID)
1 ,004,363
1,883,453
Ministry of Rural Rehabilitation & Development
1,204,1 7 3
1,654,560
93,499
181,353
(USAID)
(MRRD / Afghanistan)
Department for International Development
(DFID) of the United Kingdom
Swiss Embassy
13,442
-
Australian Embassy
22,222
-
Total Other government donors
22%
5,668,783
21%
6,465,000
22%
5,678,838
ICCO / Kerk in Actie
680,887
World Renew (CRWRC)
567,570
645,382
Woord en Daad
426,264
494,467
Dorcas
290,000
-
Red een Kind
150,028
79,833
Diaconia
145,753
101,199
89,1 1 8
39,822
Koornzaaier
491,943
PLAN International Ethiopia
59,286
-
Other
58,905
39,347
TEAR Australia
34,557
125,984
MWH Foundation
10,626
301,123
Triodos Facet BV
Total Others
Total Project Grants
83,718
10%
2,51 2 ,994
12%
3,669,536
9%
2,402,818
100%
26,260,358
100%
31,448,536
100%
25,870,133
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107
Financial report
EXPENDITURES
Cost structure of the organisation
Spent on objectives in countries (excl. MFS-partners)
Education and awareness
Programme preparation and coordination in The Netherlands
Total spent on objectives
Fundraising costs
Costs of management and administration
Total costs of the organisation
Actual 2014
Budget 2014
Actual 2013
83.7%
85.5%
83.0%
1 .4%
1.2%
1.7%
6.3%
6.0%
6.5%
91.4%
92.8%
91.2%
5.4%
4.3%
5.2%
3.2%
2.9%
3.6%
100.0%
100.0%
100.0%
ZOA’s aim is to spend at least 88.0% of its resources on programme objectives. With 91.4% in 2014, ZOA has exceeded that level.
108
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Financial report
Actual 2014
Budget 2014
Actual 2013
Afghanistan
3,091,929
4,466,000
3, 5 61 ,685
Burundi
1 , 3 7 7,750
Overview per country (€)
2,477,905
2,393,000
Cambodia
84,848
-
1 1 2 ,155
DR Congo
2,890,723
4,108,000
2 , 9 8 7,476
Ethiopia
2,855,403
3,048,000
2 , 31 8 ,448
-
-
68,242
156,1 4 6
-
-
Haiti
Iraq
Jordan
318,422
39,000
252,525
Liberia
1,396,391
1,188,000
1 ,1 7 9 ,310
580,342
1,000,000
920,564
2,968,305
4,995,000
2,848,188
13,999
-
462,749
892,323
-
22,483
Sri Lanka
3,790,984
3,703,000
5,008,940
Thailand
122,246
1 25,000
1,814,1 1 6
Uganda
2,606, 2 1 1
2,783,000
2,643,982
South Sudan
Myanmar
Sudan
Pakistan
Philippines
2,758,910
3,579,000
2,672,015
Yemen
812,759
1,251,000
518,955
Other
22,014
1,464,795
-
27,839,860
34,142,795
28,769,583
2,092,959
2,410,700
2 , 2 37,078
453,858
495,506
600,068
30,386,677
37,049,001
31 ,606,729
8,073,743
8,1 7 5 ,164
8 , 2 2 7,091
38,460,420
45,224,165
39,833,820
Preparation & Coordination the Netherlands
Education & Awareness raising the Netherlands
Projects spent through MFS-2 partners
Total
The figures for spent on objectives in countries show
a decrease with € 1.0 million (3.2%) to € 27.8 million
(2013: € 28.8 million)whereas the total income exclusive
of MFS-2 partners and the total income project grants
from institutional donors increased slightly in 2014, as
explained before. The remaining balance of money still
to spend will be spend in 2015. A considerable part of
this remaining balance is emergency fund raising for the
Middle East region and Ebola that was received only in the
last months of 2014.
The main contributors to the net decrease of € 1.0
million spent on objectives in countries are Thailand
(€ 1.7 million less, programme closed), Sri Lanka
(€ 1.2 million less), Afghanistan (€ 0.5 million less) and
Pakistan (€ 0.4 million less, emergency relief ended).
The major increases were in Burundi (€ 1.1 million more),
Philippines (€ 0.9 million more) and Ethiopia
(€ 0.5 million more). Other countries counted for the
remaining € 1.3 million increase.
The budget of ZOA is made in September and based on
contract portfolio and opportunities known at that time.
During the financial year ZOA is depending on the
situation in the country, government approvals and
approval of donors to start the programme activities.
The implication is that projects start later or with lower
budget than initially planned. The overview of expenditure
per country shows that there are considerable
differences between the aid that has been planned
according to the assessment and budget time in
September 2013 and the aid that has been delivered
in 2014. The actual expenses in countries in 2014 were
€ 27.8 million which was € 6.3 million lower than the ambitious budget of € 34.1 million. This was mainly caused
by Sudan (€ 2.0 million lower because of delay in start of
big DFID project), Afghanistan (€1.4 million lower because
of delays in current project) and DR Congo (€ 1.2 because
of not contracted projects). Other countries caused the
remaining € 1.7 million lower than budgeted expenses.
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109
Financial report
Management and administration
Preparation and Coordination from the Netherlands
This accounts for the costs of the MFS-2 and RECON coordination teams and the disaster response team
of ZOA. The costs of the Programme Department, the Finance Support unit and the Department Audit &
Evaluation are also partly included.
Actual 2014
Budget 2014
Actual 2013
1,579,234
1,828,032
1,749,441
MFS-2 coordination costs
325,283
352,464
284,580
RECON coordination costs
188,442
230,204
203,057
2,092,959
2,410,700
2,237,078
Preparation and coordination The Netherlands (€)
Preparation and coordination cost Netherlands
Preparation and coordination Netherlands
Spent on fundraising
Actual 2014
Budget 2014
Actual 2013
1,467,313
1,377,626
1,549,273
49,667
58,977
80,373
276,625
271,1 2 0
198,227
Total costs fundraising
1,793,605
1,707,723
1,827,873
Total income own fundraising
8,382,316
6,590,000
8,896,667
17.5%
20.9%
17.4%
5.0%
4.4%
5.1%
Cost raising funds from external campaigns
Cost raising project grants
Cost own fundraising in percentage of own fundraising
income (CBF%)
Total costs fundraising in percentage of total income
Cost rate of fundraising
For 2014 the cost rate of fundraising (the ‘CBF-percentage’) is at 17.5% which is in line with previous year
and lower than budget. The Supervisory Board of ZOA aims at a fixed annual standard of 16.0%.
administration from
Actual
Budget
Actual
2014
2014
2013
1,061,805
1,155,073
1,233,296
1,061,805
1,55,073
1,233,296
The Netherlands (€)
and administration
Education and awareness raising
Education and awareness raising is one of the statutary objectives of ZOA. Costs include the costs for
education and raising awareness of young people at schools, the general public and of ZOA constituents
in particular.
Cost own fundraising
Management and
Total costs management
The decrease of cost regarding preparation and coordination in The Netherlands can mainly be explained
by cost measures taken in 2014, already in anticipation of the end of MFS-2 and Reconstruction after 2015.
Spent on fundraising (€)
Standard for Costs of management
and administration
Based on the specific operations of ZOA, the Chief
Executive Officer has set the standard for the
management and administration costs at 4.0%.
So actual costs in 2014 are 20% below standard.
Costs of management and administration are the
costs that the organisation incurs for (internal)
management and organisation paid in/ from The
Netherlands that cannot directly be allocated to
objectives or fundraising. These costs include (% of)
certain cost categories as shown in the table ‘Cost
allocation to management and administration’.
As a percentage of total cost, the management and
administration costs decreased from 3.6% in 2013
to 3.2% in 2014.
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CHAPTER 11
Attribution of costs 2014 (€)
Objectives
Programmes
Own programmes/projects
Personnel costs
Financial report
Coordination
20,010,906
7,264,282
Fundraising
Education
Own
External
campaigns
1,688,696
301,533
624,074
45,583
690,042
Office costs and other general costs
Project
Grants
171,366
Total
Project Spent through MFS-2 partners
Total inc, MFS-2 partners
753,1 2 3
89,901
Total
2014
Budget
2014
Total
2013
20,134,952
24,638,944
20,561,541
10,848,657
12,810,752
1 1 ,676,493
779,943
776,250
869,515
34,965
5,149
10,839
922
3,399
1 6,744
72,018
50,500
1 0 7,490
321,1 31
16,037
127,427
1 ,892
7,276
195,650
669,413
846,532
651,243
73,221
73,221
90,000
87,059
Audit costs and Annual Report
Depreciation and Interest
Management &
Administration
124,046
Direct costs
Accommodation costs
Costs of management and administration
564,672
48,1 6 7
7,094
14,931
1 ,270
4,683
23,067
663,883
698,819
714,557
27,839,860
2,092,959
453,859
1,467,313
49,667
276,625
1,061,805
33,242,087
39,911,797
34,667,898
8,073,743
8,073,743
8,175,164
8,227,091
35,913,603
41,315,830
48,086,961
42,894,989
Costs are allocated to the objectives, fundraising and
management and administration according to the
‘Recommendation application of RJ 650 for costs
management and administration’ of the VFI.
Costs have been allocated according to the following
criteria:
A) Spent on objectives in programmes in countries
This is expenditure in the ZOA countries. The
expenditure accounted for under this entry mainly
concerns the personnel costs of posted fieldworkers
and the office expenses on location. This expenditure
is directly related to the implementation of the
projects in countries (outside The Netherlands) where
ZOA is active. Costs of ZOA offices abroad are fully
accounted for under this objective.
B) Spent on objectives in/from The Netherlands
Costs that are directly attributable to the
implementation of the objectives or that contain a
statutory objective of ZOA:
• The preparation and coordination from The
Netherlands. These costs contain mainly the costs of
the Programme department, unit Finance support to
countries and the Disaster Response Unit.
• The direct costs relating to information and
awareness raising, which is a statutory ZOA objective.
C)Direct costs of own fundraising, campaigns by
third parties and raising projects grants
D)Costs allocable to Management & Administration.
Expenditure in the departments in The Netherlands
that can be directly allocated to either objectives
or to fundraising, has been allocated to these costs
directly. The remaining expenditure consists of socalled mixed costs that are allocated to Management
and Administration for a specific % per department.
These % have been established based on prudency
criteria (number of work places, deployment of staff,
etc.) and according to a steady course. In 2014 ZOA
implemented a structure with departments containing
units including a simplification in the budgeting
structure per department. The cost allocation
methodology of previous years has been retained and
resulted in the following allocation % for the revised
departmental budgets:
CHAPTER 11
111
Financial report
Cost allocation to management and administration
%
Notes
Department ZOA Netherlands:
Department Management & Finance - building and depreciation
25
Department Management & Finance - finance The Netherlands and IT
75% for prep.&coord and fundraising departments
100
Department Management & Finance - other
50
50% for prep.&coord
Unit Support and Communication
15
this part is corporate communication
Department Human Resources
25
75% for prep.&coord and fundraising departments
Department CEO and management support
100
Supervisory Board
100
Remuneration Supervisory Board and Chief Executive Officer
ZOA’s Supervisory Board members receive no remuneration.
Remuneration
Chief Executive
Officer
Actual
2014
Actual
2013
Kind (validity)
permanent
permanent
Hours / week
40
40
100%
100%
1/1 - 31/12
1/1 - 31/12
91,035
91,596
Vacation bonus
7,283
7,328
End-of-year bonus
7,586
7,633
Total gross salary
105,904
106,557
8,693
8,343
15,092
20,167
129,689
135,067
Name
Function
J, Mooij
Chief Executive Officer
The remuneration of the CEO has been set guided by the BSD-scales
for CEO’s of the VFI, the Dutch Fundraising Institutions Association.
Based upon his responsibilities and the scope of his work, the CEO
belongs in scale J which is the second highest scale. The actual gross
salary of € 105.904 has been set at only 75% of the maximum norm
gross salary of € 140.046 that is applicable for scale J.
Employment
PT-percentage
Period
Remuneration (€)
Gross salary
Social premiums
Pension premiums
Total
The decrease in social and pension premiums in 2014 is due to the fact
that 2013 contained an incidental adjustment from previous years.
Changes in remuneration package are initiated and approved by the
supervisory board of ZOA as part of the annual performance review
Number of staff
As per 31 December 2014 ZOA employed 865 people based on
headcount (2013: 1.024). This decrease of 159 is related mainly to
Afghanistan (59 less), Sri Lanka (50 less) and Uganda (42 less).
Other information
Appropriation of results
The result has been appropriated according to the breakdown
indicated in the Statement of Income and Expenditures.
112
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Financial report
11.9 INDEPENDENT AUDITOR’S REPORT
To: The Supervisory Board and Chief Executive Officer of Stichting ZOA
Report on the financial statements
We have audited the accompanying financial statements
2014 as set out on pages 88-111 of Stichting ZOA,
Apeldoorn, which comprise the balance sheet as at
31 December 2014, the statement of income and
expenditures for the year then ended and the notes,
comprising a summary of the accounting policies and
other explanatory information.
The Executive Board’s responsibility
The Executive Board is responsible for the preparation
and fair presentation of these financial statements in
accordance with the Guideline for annual reporting
650 ‘Fundraising institutions’ of the Dutch Accounting
Standards Board and for the preparation of the annual
report in accordance with the Guideline for annual
reporting 650 ‘Fundraising institutions’ of the Dutch
Accounting Standards Board. Furthermore, the Executive
Board is responsible for such internal control as it
determines is necessary to enable the preparation of
the financial statements that are free from material
misstatement, whether due to fraud or error.
Auditor’s responsibility
Our responsibility is to express an opinion on these
financial statements based on our audit. We conducted
our audit in accordance with Dutch law, including
the Dutch Standards on Auditing. This requires that
we comply with ethical requirements and plan and
perform the audit to obtain reasonable assurance about
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 Foundation’s preparation and
fair 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 Foundation’s
internal control. An audit also includes evaluating
the appropriateness of accounting policies used and
the reasonableness of accounting estimates made by
the Executive Board, 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 give a true and
fair view of the financial position of Stichting ZOA as
at 31 December 2014 and of its result for the year then
ended in accordance with the Guideline for annual
reporting 650 ‘Fundraising institutions’ of the Dutch
Accounting Standards Board.
Report on other legal and regulatory requirements
We have no deficiencies to report as a result of our
examination, which is based on the Dutch Auditing
Standard 720, whether the annual report, to the extent
we can assess, has been prepared in accordance with the
Guideline for annual reporting 650 ‘Fundraising institutions’ of the Dutch Accounting Standards Board. Further,
we report that the annual report, to the extent we can
assess, is consistent with the financial statements.
The Hague, 23 April 2015
KPMG Accountants N.V.
J.A.A.M. Vermeeren RA
CHAPTER 11
113
Financial report
11.10 BUDGET 2015
The consolidated budget of ZOA for 2015 shows a
deficit of € 2.0 million compared to the surplus of € 2.8
realised in 2014. There are four reasons for this decrease
of € 4.8 million. First reason is that in 2014 and years
before project incomes were not all spend in the same
year but have been partly reserved in programme funds.
In 2015, ZOA countries will catch up with spendings,
exceeding the budgeted income for 2015. This results
in a net budgeted deduction from programme funds
of € 2.3 million which is € 3.0 million higher than the
€ 0.7 million addition realized in 2014. The second
reason is that the income from own fundraising and cost
allocations for the Netherlands departments of ZOA are
conservatively budgeted € 0.8 million lower than the
actual income in 2014.
Third reason is a budgeted loss on country results of
€ 0.5 million compared to € nil loss actual in 2014.
The fourth and last reason is that the expenditures
in the Netherlands departments are budgeted € 0.5
million higher than actual in 2014. This is caused by a
combination of budgeted investments in ICT, online
marketing and higher personnel costs because vacant
positions of 2014 are filled and paid again in 2015.
STATEMENT OF INCOME AND EXPENDITURES BUDGET 2015
Income (€)
Budget 2015
Actual 2014
Budget 2014
Income own fundraising activities
Door to door collection
855,000
856,714
850,000
Legacies
300,000
552,183
260,000
Contribution, donations, gifts
6,480,000
6,973,419
5,480,000
Income from third party campaigns
7,635,000
8,382,316
6,590,000
1,000,000
1,213,790
1,000,000
Project Grants from government for MFS-2 partners
7,686,330
8,073,743
8,175,164
Project Grants from government (other)
32,374,381
26,260,358
31,448,536
Project Grants Total
Interest
Rate differences
Total income
40,060,711
34,334,101
39,623,700
100,000
91,566
100,000
-
45,394
0
48,795,711
44,067,167
47,313,700
114
CHAPTER 11
Financial report
Expenditures (€)
Budget 2015
Actual 2014
Budget 2014
Spent on objectives
Project Spents through MFS-2 partners
7,686,330
8,073,743
8,175,164
Own Spent on objectives
37,279,233
27,839,860
34,142,795
Spent on Objectives in Countries
35,913,603
42,317,959
42,317,959
Preparation and Coordination from The Netherlands
2,385,845
2,092,959
2,410,700
Education/Awareness raising
517,937
453,858
495,506
Total spent on objectives
38,460,420
45,221,741
45,224,165
Spent on fundraising
Expenses own fundraising
1,442,355
18.9%
1,467,313
17.5%
1,377,626
Expenses Participation in external campaigns
69,750
49,667
58,977
Expenses received Project Grants
298,373
276,625
271,120
20.9%
1,810,478
1,793,605
1,707,723
1,216,167
1,061,805
1,155,073
Total expenditures
50,827,460
41,315,830
Surplus/-deficit
-2,031,749
2,751,337
Management and Administration
-773,261
CHAPTER 11
115
Financial report
Added to / - Withdrawn from (€)
Funds
Budget 2015
Actual 2014
Budget 2014
-2,252,073
736,783
-617,261
Allocated reserves
Financing assets
1,718,483
Programme financing
500,000
Programme guarantee
10,000
242,892
Programme development & innovation
600,000
Disaster Response
284,638
Other Allocated reserves
1,396
10,000
-36,000
-120,000
3,347,409
-156,000
Reserves
Continuity reserve general
210,325
-3,332,855
Continuity reserve pre-financing
Total change in reserves and funds
2,000,000
220,325
-1,332,855
-2,031,748
2,751,337
-773,261
116
CHAPTER 11
Financial report
11.11 LONG-RANGE OVERVIEW AND ESTIMATE (X € 1.000)
ZOA determined the financial indicators that define the
quality of a country programme. This revealed that an
optimal country programme amounts to approximately € 3.5
million and has 3 to 4 senior staff for overall programme and
general management.
Indicators
Number of programme countries
A country programme of this scale is able to operate
effectively and is able to accommodate setbacks without
compromising the leverage of the organisation. ZOA
aims to have every country programme at this level.
This principle is the base for the multi-year projection.
The number of countries where ZOA aims to operate
combined with the cost ratios deemed acceptable by the
board, help to determine the multi-year ambition.
Actual
Actual
Actual
Actual
Budget
Estimate
2011
2012
2013
2014
2015
2016
12
12
12
12
12
12
2.225
2.475
2.397
2.320
2.868
2.406
28%
25%
28%
27%
21%
29%
14%
17%
17%
16%
16%
16%
4%
5%
5%
5%
5%
5%
4%
3%
4%
4%
4%
4%
Actual
Actual
Actual
Actual
Budget
Estimate
2011
2012
2013
2014
2015
2016
9,126
8,696
9,507
9,596
8,635
9,600
23,405
25,729
25,870
26,260
32,374
23,000
8,393
8,092
8,227
8,074
7,686
516
137
100
-800
44,120
44,067
48,796
31,800
(excl DRU countries)
(Target) Volume per country
Percentage income non-project
grants (excl. MFS-2)
Norm cost percentage own
fundraising (CBF)
Norm cost percentage total
fundraising
Norm costs of management and
administration
Income
Income own fundraising and
participation in third party campaigns
Project grants
For MFS-2 partners
Other
Total income
40,924
42,517
CHAPTER 11
Expenditures
Total spent on objectives
For MFS-2 partners
Spent on own fundraising (CBF)
14.4%
Spent on other fundraising
Management and administration
Total expenditures
Surplus /-deficit
Added to /
117
Financial report
Actual
Actual
Actual
Actual
Budget
Estimate
2011
2012
2013
2014
2015
2016
29,585
32,773
31,607
30,387
40,114
29,472
8,393
8,092
8,227
8,074
7,686
-
1,158
17.4%
300
3.3%
1,218
1,190
17.4%
300
3.4%
1,211
1,549
17.5%
279
3.6%
1,233
1,467
18.9%
326
3.2%
1,062
1,442
16.0%
368
2.8%
1,216
1,328
400
3.7%
1,200
40,354
43,566
42,895
41,316
50,827
32,400
270
-1,049
1,225
2,752
-2,032
-600
Actual
Actual
Actual
Actual
Budget
Estimate
2011
2012
2013
2014
2015
2016
-241
-985
1,116
737
-2,252
Reserves
511
-64
109
2,015
220
-600
Total change in reserves and funds
270
-1,049
1,225
2,752
-2,032
-600
Actual
Actual
Actual
Actual
Budget
Estimate
2011
2012
2013
2014
2015
2016
92%
92%
91%
91%
94%
91%
203%
172%
176%
185%
pm
pm
- withdrawn from
Programme funds
Other
indicators
Percentage spent on objectives
Liquidity
ABBREVIATIONS
Abbreviations (not exhaustive)
ACCTS/AWT
CBO CLTS
DEL DRU FAL HAP PTA
SME VFI VSLA WASH ZOA Arab Center for Training and Consulting Services / Arab Woman Today
Community Based Organisation
Community Led Total Sanitation
Draagt Elkanders Lasten Foundation, meaning Carry Each other’s Burden
Disaster Response Unit
Functional Adult Literacy
Humanitarian Accountability Partnership
Parent Teacher Association
Small and Medium Enterprises
Vereniging voor Fondsenwervende Instellingen, Branch Organisation for Fundraising
Village Saving Loan Association
Water, Sanitation and Hygiene
Zuid Oost Azië, meaning Southeast Asia, the region where ZOA started working in 1973
The cover photo shows South Sudanese refugees in Gambella, Ethiopia, May 2014. Photographer: Anne Paul Roukema.
Colophon
Supervisory Board
Dr. ir. H. Paul MPA, chairman
Drs. B. Brand MPA MCM
Drs. J. Kamphorst MPA
Mr. B.J. van Putten, LL.M
© 2015
ZOA
P.O. Box 4130
7320 AC Apeldoorn
The Netherlands
T +31 (0)55 36 63 339
F +31 (0)55 36 68 799
E [email protected]
Chief Executive Officer
J. Mooij MBA
ING account number (for transfers in The Netherlands):
NL46 INGB 0000 0005 50
ZOA is registered with the Chamber of Commerce under number:
41009723
Text: Addie van Dalen, Geke Kieft and Inge van der Weijden, with
regards to Hetty Vonk
Photography:
Marianne Sijtsma: p. 5
Grzegorz Litynski: p. 6, 68, 69
Carel Schutte: p. 7
Anne Paul Roukema: p. 8, 12, 16, 34, 48, 51 (l)
Design: IDD concept.communicatie.creatie I www.idd.nu
Printed by: drukkerij De Bunschoter
The information in this report may be reproduced (exluding the photos),
provided ZOA is notified and this Annual Report is acknowledged as
the source, ZOA would like to receive a copy of the publication.
ZOA | P.O. Box 4130 | 7320 AC Apeldoorn | The Netherlands
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