Issuu on Google+

ZOA REFUGEE CARE

2007 ANNUAL REPORT

1 - ANNUAL REPORT 2007


2 - ANNUAL REPORT 2007


Contents

Foreword

05

1. Vision & Mission 1.1. Our Values

06 08

2.

Profile of ZOA Refugee Care

10

3.

ZOA at a glance

13

4. Report from the CEO & Board 4.1. Report from the CEO 4.2. ZOA Management and Control Framework 4.3. Report from the Board

14 14 15 17

5. Programme areas 5.1.1. Afghanistan 5.1.2. Angola 5.1.3. Cambodia 5.1.4. Ethiopia 5.1.5. Liberia 5.1.6. North Sudan 5.1.7. South Sudan 5.1.8. Sri Lanka 5.1.9. Thailand 5.1.10. Uganda 5.2. Emergency Relief

21 24 26 28 30 32 34 36 38 40 42 44

6. MP4 – Monitoring & Policy Development 7. Funding

46 48

8.

Human Resources Management

54

9.

Works Council

57

How you can help

58

Financial statements for 2007

59

Credits

87

3 - ANNUAL REPORT 2007


Foreword In 2007 there were 34.5 million refugees: 34.5 million people forced to leave the surroundings they knew to flee war and natural disasters. Victims of violence. Worthy, courageous people. These are the people ZOA aims to serve. Refugees and displaced persons face a long and often hopeless journey. Many live in refugee camps for years. Those brave enough to return find their country of origin changed beyond recognition. Roads and schools have been destroyed. Livestock and farming equipment have disappeared. Their homes and land may be occupied by others. They come home to nothing and have to start from scratch. Many refugees that return find themselves alone at that point. International organisations leave once the peace agreement has been signed. New governments are weak and have few resources to help them. Journalists have moved on to the next major disaster. ZOA works with refugees who have returned to face major challenges and helps them rebuild their lives. Material aid, such as issuing a water pump or a package of seeds, as well as giving people confidence in their own abilities, by forming a village committee, supporting the local partner or authorities, setting up a peace committee. These are signs of hope in situations that offer few prospects and are the first indicators of a new beginning. ZOA values forming bonds between refugees in the South and the constituency in the North. We are therefore grateful that the constituency is becoming more involved. Members of the Bethel Congregation in Veenendaal visited a church in Liberia. When the Veenendaal congregation celebrates the evening meal, the Liberian church feels close for a moment, thanks to photographs displayed in the church. A plan to get members of the constituency involved as ZOA ambassadors was drafted during the year under review and will be implemented in 2008. ZOA Business Network enables entrepreneurs to contribute knowledge, time and money toward projects in the South. Such involvement matters. After the dust of war and destruction has settled, the suffering of the refugees continues. ZOA’s mission is to remain involved at that point. Our presence lets refugees and displaced persons know that we are staying to heed the Biblical appeal in Psalm 82: Defend the cause of the weak and fatherless; maintain the rights of the poor and oppressed. I am proud of ZOA’s work. We aim to be where the refugees are and literally go along with them. Often we work in areas with little or no presence of other organisations. We do this to pursue our vision and our quest to serve our target group as ZOA Refugee Care. Pim Zoeteweij, Chairman of the board

5 - ANNUAL REPORT 2007


1¬ Vision and Mission Our vision In 1973, a group of Christian students took a stand and organised support for refugees in IndoChina. Their initiative became the starting point for the current ZOA organisation, and their original motivation still stands today. For over thirty years, we have demonstrated our excellence in providing life-saving relief services in extreme circumstances, and rehabilitative support to displaced people in times of crisis. At ZOA Refugee Care, we are motivated by two key biblical ideas that proclaim reconciliation and restoration for a broken world: “Shalom” and the “Kingdom of God.” We believe that Christian organisations like ZOA have a specific responsibility to contribute signs of hope for the benefit of all people, particularly those in vulnerable positions. The gospel of Jesus Christ calls us to pursue and promote justice and to support people in situations of suffering and injustice. ZOA has summarised its vision as follows: “In a world full of conflict, injustice, poverty, and disaster, we want to contribute to signs of hope and restoration. We see this being revealed where people experience peace, justice, and mutual trust again, and where they regain personal dignity and confidence. ZOA acts and contributes with the biblical perspective of God’s Kingdom, which will bring reconciliation and restoration to its full extent. Meanwhile, God calls us to do justice and be faithful to people that need our support.“ Our mission ZOA provides practical support to communities that are affected by armed conflict or natural disaster. Our support is based on need, not on identity; we make no distinction based on race, religion, gender, or political orientation. Furthermore, ZOA promotes mutual involvement and understanding by working to connect communities in the South with groups from our constituency in the North. ZOA has summarised its mission as follows: “ZOA Refugee Care supports people who suffer because of armed conflict or natural disaster, in helping to rebuild their livelihoods. We call on our constituency and partners, in the North and in the South, to take responsibility and get involved. We provide maximum added value to those we support and those who support us.”

6 - ANNUAL REPORT 2007


7 - ANNUAL REPORT 2007


1.1ÂŹ Our Values ZOA has defined four key values that guide our collective actions: Faithfulness The people we serve face constant uncertainty about their future. Our responsibility is to provide them with support that they can count on, honouring our commitments and being faithful to them. Faithfulness means that we have involvement with conflict-affected communities until they are ready to walk on their own again. Even when the public and political circumstances are not encouraging, our faithfulness demands that we maintain support as long as it is reasonable to do so. Human dignity Dignity is a central value for ZOA. We treat all people equally and with respect. There are no distinctions based on race, religion, gender, or political orientation. At the same time, we recognise and value that there are different roles, positions, and responsibilities to be aware of, particularly between the North and the South and between donors and receivers. ZOA respects the cultural differences that exist between people, communities, and organisations, while also aiming to bridge those differences by encouraging mutual understanding. Stewardship Our beneficiaries have a variety of valuable capacities that are worthy of significant investment. We aim to be good stewards to the people we serve, nurturing their abilities through skills training and development, in order to facilitate their independence from outside support and give them new opportunities for the future. Justice ZOA stands up for the rights of vulnerable and marginalised people. In the South, ZOA combats injustice by establishing rehabilitation and resettlement programmes for people affected by conflict. In the North, we promote awareness about injustices that are taking place around the world, which encourages a greater number of voices to speak out for justice.

8 - ANNUAL REPORT 2007


9 - ANNUAL REPORT 2007


2¬ Profile of ZOA Refugee Care ZOA Refugee Care is an international relief organisation dedicated to supporting refugees and internally displaced persons in Africa and Asia. The countries where ZOA works have a history of conflict and violence that has left much of the physical and social infrastructure non-functional or dysfunctional, thus seriously weakening the capacity of the social centerfield and the executive local government system. Because of these typical circumstances, especially in countries where ZOA expects to be for an extended period, ZOA often needs to conduct activities and projects for which local organisations or authorities have insufficient means. At the same time, ZOA aims to increase the capacity of local counterpart organisations, enabling ZOA to cease operational involvement over time. The organisation is equipped for this situation, which is typical in many areas where reconstruction efforts are in progress. In countries where ZOA has launched long-term rehabilitation programmes, local ZOA chapters are set up that are part of the international ZOA organisation. Staff are recruited locally as much as possible. In fact, about 90 percent are locals.

CEO Monitoring & Policy Development

Human Resources

Programs

Fundraising & Education

Countries

Program Advisor

Program Manager

Finance

Manager General Affairs

The figure above depicts the structure of the organisation. The chief components include: • Three operations departments Programmes, Finance and Funding, which contribute members to the support teams as well. • Two staff departments are responsible for Human Resource Management and Monitoring & Policy (MP4) throughout the organisation. • The management team comprises the individuals in charge of the above departments and the CEO. • In each country support teams include one member from each of the three operations departments. • The country directors report directly to the CEO and together with the management team constitute the international management team. The country organisations are largely independent in their operations and are thus in a position to follow local developments and ensure that projects and programmes are effective and efficient. Relations between the head office in the Netherlands and the country organisations target cohesive, continuous policy, quality control, exchanges of knowledge and experience, increased awareness of worldwide refugee problems, financial management and guidance with respect to logistics, fundraising, staff recruitment and other boundary conditions. Support teams have been formed to improve assistance from the head office. Because each support team comprises a member from each of the three operations departments, they approach and assist country programmes from the respective disciplines. Not all projects and programmes are conducted by the ZOA country organisations. Whenever possible, ZOA works via local partners with sufficient project execution capacity. Even with emergency relief projects, which tend to be short, setting up a local ZOA organisation is sometimes unnecessary.

10 - ANNUAL REPORT 2007


Especially in countries where ZOA does not envisage long-term involvement, such projects are conducted by (or in conjunction with) local or international organisations that have already formed a local network. ZOA may also assign staff temporarily to such organisations. Quality standard and codes ZOA adheres to the following codes: • the Red Cross international code of conduct for relief organisations: Code of Conduct for the International Red Cross and Red Crescent Movement and NGOs in Disaster Relief; • the international code of conduct for People in Aid personnel: The People in Aid Code of Best Practice in the Management and Support of Aid Personnel; • the Good Governance for Good Causes code; • the Sphere Standards for carrying out emergency relief and rehabilitation work; • the VFI code of conduct for fundraising.

In 2008 the head office in the Netherlands will apply for ISO 9001: 2000 certification. Partnerships and memberships

ZOA works with:

Added value

Extent of affiliation

Network with Tear and Woord en Daad

• Affiliation based on shared Protestant identity • Information supply and support base enhancement

• Consultation between directors • Joint responsibility for developing information materials for schools via Just Care entity.

Emergency relief cluster with Red een Kind, Tear, Woord en Daad

• Partnership agreement on • Affiliation based on shared providing emergency relief Protestant identity • Joint appeals for emergency relief donations

CARE NL

• Knowledge exchange

• Programme financing partnership

Medair

• Affiliation with respect to identity • Reciprocal staff assignment

• Partnership agreement on providing emergency relief

ZOA belongs to:

Added value

Extent of affiliation

• EU-CORD platform of 18 Christian emergency relief and development cooperation organisations. EU-CORD represents members at Voice and Concord meetings.

• Lobby at the EU, representation • Information supply • Quality management standardi sation and benchmarking

• Member

• PSO (Association for capacity building and expat financing).

• Knowledge exchange

• Member • Multi-year framework agreement (MAK)

• PRISMA

• Network of Christian organisations • Joint representation in conjunction with ICCO • Policy coordination • Support base enhancement • Access to donors such as EOMetterdaad.

• •

• Partos (Umbrella organisation of Dutch NGOs in development cooperation).

• Sector organisation: lobby to the Ministry of Foreign Affairs and Dutch parliament • Quality management standardi sation and benchmarking • Knowledge exchange • Via Partos: EU-NGO liaison.

• Member

• VFI

• Coordination, support base and quality of fundraising in the Netherlands

• Member

Member Participation in Prisma’s support-base enhancing activities.

11 - ANNUAL REPORT 2007


3¬ ZOA at a glance In 2007, ZOA’s total income from private and institutional sources amounted to €23,697,605. Compared with 2006, total income increased nearly 7%. In 2007, the income from the organisation’s own fundraising was 1.5 % higher than in 2006. The upward trend of the past few years continued. Institutional income was 9% higher than budgeted. As in previous years, our programmes were financed largely from institutional sources. It is essential for an operational organisation like ZOA to have sufficient own resources, since not all operational costs can be drawn from institutional sources. Use of own resources often enables generation of a multiple of institutional resources. This makes it possible for ZOA to realise programmes of considerable scale for its target group. Generally speaking, ZOA managed to achieve its budgeted objectives, although in some areas differences and shifts are visible. Spending on rehabilitation, for example, was below budget. The share for emergency relief was larger. This is because the amounts budgeted for rehabilitation programmes were in fact spent on emergency relief due to of changed circumstances in Sri Lanka and Afghanistan. Overall, the realisation was 0.7 million higher than budgeted. The main cause was that a relief programme was taken over from another organisation in Afghanistan. In other countries, insecurity and political instability led programme implementation to deviate from plan.

Survey of income in the past ten years x € 1,000,000

30

28,2

23,7

25 21,9

20 17,8

15

10

18,8

13,0 9,8 8,1

10,3

8,2

5

0

1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Source of income (excluding other income and expences)

Own Fundraising

Other govermental donors

BUZA

USAID/OFDA

UN organisations

Prisma/ICCO

EC/ECHO

NGOs

Other Organisations PSO

30

Expenditures for ZOA’s objectives (x € 1.000)

25

20

15

10

Rehabilitation (14.796)

5

Emergency Relief (5.352)

Education (611)

0

13 - ANNUAL REPORT 2007 30


4¬ Report from the CEO & Board 4.1¬ Report

from the CEO

Introduction In 2007 ZOA experienced a year of reorientation. What we hope to achieve and the approach we envisage have guided us in figuring out why we do this work. The obvious answer is that we want to help refugees rebuild their lives, based on our drive to do right by others. We wish to impart God’s love through the core values summarised in our strategy: faithfulness, human dignity, stewardship and justice. We serve a target group with high hopes but limited abilities. Some refugees have little more than two plastic bags holding their belongings to start a new life. Few other organisations do the work that ZOA Refugee Care has learned to do well. Many organisations provide emergency relief. Many also pursue long-term development objectives. ZOA works mainly in the interim stage, which is one of reconstruction.

Objectives for 2007 Implement a new organisational structure

Provide integral management and form support teams Update ZOA’s mission and formulate an

Results achieved In 2007 a new structure was realised by forming support teams and changing the composition of the management team. Forming support teams has made the different sections of the organisation more cohesive. The new strategy appears in Signs of Hope. See www.ZOA.nl for the complete text.

integral strategy for 2008 – 2010 Start to set up an Internal Control framework.

An internal control unit has been set up alongside the controlling and compliance unit. We have started devising the ZOA control model (Management and Control Framework).

Reorientation and structure change In 2007 we invested a lot of time and effort in reorienting ZOA’s work. The ideas set forth in the organisation’s articles of association served as basic principles for drafting an identity memorandum, elaborating our desire to proceed from a Biblical perspective. A new strategy memorandum for 2007 – 2010, entitled Signs of Hope, was developed as well. One important aspect of this document is that ZOA will approach its work less through individual projects and more through programmes. That means that we will execute a programme in a specific geographic area, with concrete objectives. Each individual project shall be conducive to an overall effect, increasing cohesion between projects. We started this process in 2007 and hope to advance along these lines in the years ahead. Another aspect set forth in Signs of Hope is the vision of our mandate: what is, and what is no longer compatible with our strategy. ZOA has come to emphasise rehabilitation. Assuming that this stage averages about seven years – obviously variable, taking into account the different situations – this will also entail a vision at the moment we entrust our work to other, more development-oriented organisations. Terminating the Angola programme at the end of 2007 is a direct consequence and illustrative of our stipulated mandate. The same holds true for the start of our work in North Uganda, where the population is just beginning the reconstruction process, after the area was ravaged by violence for over twenty years, and nearly all people had fled their native villages. The multi-year vision in Signs of Hope has given rise to a new budget and policy cycle as well. This cycle starts in June with an annual business plan, stipulating the substantive and financial context for the year ahead. The country directors use this information to draft their Country Annual Policy Plans. In October these CAPPs are discussed at the semi-annual meeting with all country directors.

14 - ANNUAL REPORT 2007


The other meeting with country directors is in March and is where the previous year is evaluated. Contacts between the different country programmes are thus formalised, favouring an intensive exchange of knowledge and experiences. This is also conducive to a more cohesive approach, transcending individual countries. Substantive reorientation of ZOA’s work has coincided with a change in the organisational structure, as described elsewhere in this report. The changes in 2007 have included turnover in staff as well. In August the new director started at ZOA; these duties had been covered by a temporary director for the first half of the year. In addition, five country director vacancies were filled, and nearly all members of the management team in Apeldoorn are new. A year of reorientation, processes of change, new structures and new management team members entails all kinds of risks, of which the CEO was keenly aware. The work needs to continue, and staff members should feel involved and comfortable with the new situation. We are delighted that these new structures and policy memorandums have become incorporated in the organization and are beginning to bear fruit. We hope to review them in detail in the 2008 annual report. Despite all the organisational changes and turnover in staff, ZOA continued to grow in 2007. We have been fortunate to increase our revenues and to find wonderful, meaningful ways of expenditure. This makes us proud and above all grateful. Lessons for 2008 - Focus more on practical elaboration of the programme approach in the Country Annual Policy Plans, enhancing cohesion between projects. - Explicitly target growth, enabling country programmes to expand to a certain scale. - Increase cooperation with other organisations, both in the Netherlands and internationally, with a view toward mutual reinforcement. - Remain alert to ensure that ZOA is well organised. - The ZOA Control Model (Management and Control Framework) is to be completed. Future vision Now that we have formulated our focus as an organisation, we can externalise our outlook. ZOA hopes to wield influence among relief organisations in the Netherlands and Europe. Our ambition is to become leaders in the discourse about emergency relief, rehabilitation and development, based on our vision and our expertise. The strategy memorandum Signs of Hope charts our substantive development until 2010. We aim to achieve a certain impact in the countries where we operate. This means that the country programmes will expand to a given scale. In the future we intend to explore additional ways of working with other organisations, so that we continue to meet the quality standards we set ourselves and satisfy the desires of our target group.

4.2¬ ZOA

Management and Control Framework

General ZOA Refugee Care greatly values the quality of its operations. In recent years, however, rapid growth has jeopardised this aspect, and we have had to invest more in the quality of our organisation. Accordingly, we have identified reinforcing internal management and control as a strategic course or spearhead of the organisation. We have defined internal control in this case as: ‘The collection of measures that generate a reasonable degree of certainty regarding: - effectiveness and efficiency of our procedures and activities; - reliability of our financial reports; - compliance with relevant legislation and regulations.’

15 - ANNUAL REPORT 2007


The measures that ZOA has taken comprise the following categories: - core values of the organization; - structure of the organisation; - structure of operations; - procedures and guidelines (policy); - support systems. Every year ZOA assesses the measures taken based on the analysis and evaluation instrument for internal control (ABIB) devised by the Nederlands Instituut voor Registeraccountants (NIVRA). We use these findings to continue improving our activities. Core values of the organisation Organisational culture, staff integrity and vigilance of an organisation are the foundation for internal control. While we would be able to organise activities and to launch processes and procedures without these values, we would lack the guarantees necessary for reliable operations without them. The management of the organisation is an important role model in this respect. Our identity has directed us in determining core values to steer the desired organisational culture. Based on these four values (faithfulness, human dignity, stewardship and justice), this will mean the following for ZOA’s management and control processes: - added value for target groups and being accountable for responsible, effective deployment of human and material resources in its realisation; - honesty and transparency as the underlying principle for all internal processes. Structure of the organisation The organisation is structured to guarantee the minimum functional division required to realise internal control objectives, both in the organisation as a whole and in the individual country organisations. The Internal Control Department, which reports to the director and the audit committee therefore operates from within the Finance Department at the head office. In the country programmes quality people need to be found for at least the Programme Advisor, the Programme Manager and the General Affairs Manager (responsible for the operations in that country), under the aegis of the country director, to ensure sound operations. Structure of operations The structure of operations is summarised in the diagram below:

Management Process

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Businessplan 3 years roling Roling strategy plan

Planning

Sep

Oct

Nov

Country Annual Policy Plan Annual Budget

Implementation process

Project management cycle Management of general costs

Support processes

HR Account Team

Stock & asset management Policies/Guidelines

Cash management Compliance

Procurement Finance&Control

Review process

Q4-report Annual report

Q1-report Risk assesment

Q2-report 30/6 risk report

Q3-report

16 - ANNUAL REPORT 2007

Dec

Fundraising


Audit Process

Jan

Internal audit process - Financial - Compliance - HR - Programmatic - Quality

Balance sheet controls Process & analytical reviews Q4-report

External audit process

Annual Audit Letter of representation Audit report

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Field visits Proces & analytical reviews

Review risk assesments Proces & analytical reviews

Field visits Proces & analytical reviews

Q1-report

Q2-report

Q3-report Interim audit Management Letter

All these processes have been described and are periodically examined to verify their structure, existence and impact. Deviations, depending on the context, are permitted, provided they are announced in the Country Annual Policy Plan (CAPP). The external review is conducted for the annual accounts and for special projects. The audit of the annual accounts is supervised by KPMG Accountants in the Netherlands, which directs the other auditors, who, whenever possible, come from one of the four major accounting firms. Procedures and guidelines Procedures and guidelines have been devised for all operations to guarantee that the requirements for the organisation are met, and that stated objectives are achieved. Support systems The Programme Management System (PMS) and the ZOA Information System (ZIS) are the most important applications that ZOA has developed to support its operations. These systems are moreover continuously being redeveloped to keep up with advances in the sector. In addition, we are trying to set up an extranet dedicated to promoting knowledge management within the organisation. Risk management ZOA is exposed to risks in conducting its activities. We are aware of these risks, which may have a major impact on the organisation, if they receive insufficient consideration. Risk management is therefore formalised within the operations of the organisation, and risks, including any mitigating measures, are systematically registered. The main risks may be summarised as follows:

Description

Risk High/Medium/Low M

Impact High/Medium/Low M

Mitigating measures

2) Compliance risks - failure to comply with rules of institutional donors

L

H

- Close supervision of compliance with internal procedures. - Projects for amounts higher than â‚Ź 250,000 subject to a comprehensive audit.

3) Safety risks - Political instability - Working in (post-) conflict areas

H

H

- Continuously update safety protocols. - Periodic local consultation with UN, Dutch Embassy and other NGOs. - Increased supervision by head office in critical situations.

1) Execution risks - execution quality - exceeding the budget

- Close supervision of compliance with internal procedures. - Projects for amounts higher than â‚Ź 250,000 subject to a comprehensive audit.

17 - ANNUAL REPORT 2007


4.3¬ Report

from the board

In 2007 the board comprised seven members. In September we parted with Professor Roel Kuiper, who served on our board from 1999 until 2007. He helped the organisation a lot with knowledge management. Pieter Frans Lock also left the board; he continued his carreer abroad. One of the new members recruited by the board is Karel de Vries, a geography teacher who has done development work in the South. Mr De Vries is affiliated with the Gereformeerde Gemeenten. Bert Brand has also agreed to join the board in 2008. Mr Brand serves on the executive board of the Gereformeerde Hogeschool in Zwolle. In addition to his work with the administration, Bert Brand is politically active for the Christen Unie, where he was a campaign manager for a few years. Bert Brand is a member of the Gereformeerde Kerken vrijgemaakt. A complete list of the composition of the board appears on our website www.ZOA.nl In 2007 the board met seven times. Two board members visited our programme in South Sudan in July. The organisation reaped the benefits the experiences of both board members there. It is good when board members witness how the work in the South happens. Two members also serve on the audit committee, which meets three times a year to evaluate operations. In addition to the two board members, the audit committee includes the finance director and the internal auditor. The CEO may attend the meetings. At present the board has a vacancy for a member who would also serve on the audit committee. During its previous term the board invested intensive efforts recruiting the new director. Before the summer the board appointed the new director, Mr Johan Mooij. On 1 August 2007 Mr Mooij officially joined ZOA. Other topics discussed at the board meetings concerned the transition to a more professional and more international organisation. The board was consulted about the new strategy and the development of the country portfolio. Even the organisation’s identity was scrutinised. Following consultation with the management team, the board drafted a new identity memorandum. At the usual meeting in May, the 2006 annual accounts were approved with the auditor present. The board amended the articles of association, so that the organisation complies with the new CBF guidelines. In 2008 a new organisational structure will be introduced, in which the board acts as a supervisory board. The board has largely fulfilled its intentions for 2007. Meetings were convened with the works council and the management team, and the board was involved in the two IRMs in 2007. The audit committee met three times. The board evaluated its functioning during the annual evaluative meeting. Resolutions / lessons for 2008: • The organisational structure will be reviewed. ZOA is progressing toward a structure in which the board acts as a supervisory board. • The organisation’s articles of association have been amended to reflect the new structure. A new management charter is being drafted as well. ZOA now meets the criteria of the CBF, the VFI and the Wijffels Good Governance Code.

18 - ANNUAL REPORT 2007


5ÂŹ Programme areas In 2007, 34.5 million people worldwide fled new and ongoing conflicts. Of these 34.5 million refugees, about 24.5 million are internally displaced persons; they have fled within the borders of their own country. About 10 million people have fled from their country of origin to another one. The total number of refugees and internally displaced persons has increased slightly compared with 2006. About 60 to 70 percent of the refugees and displaced persons are women and children. Approximately fifty percent is from Afghanistan, Iraq, Sudan and Somalia.

Africa 1. Angola 2. Burundi 3. Ethiopia 4. Liberia 5. North and South Sudan 6. Uganda

7 9

5 3 4

6 2

10 8 11

1

Asia 7. Afghanistan 8. Cambodia 9. Myanmar (Burma) 10. Thailand 11. Sri Lanka

Situation in ZOA countries in Africa In 2007 ZOA was active in six African countries: Angola, Burundi, Ethiopia, Liberia, North and South Sudan, and Uganda. Angola and Liberia were relatively calm, which made it possible to carry out the rehabilitation operations as planned. In Uganda the safety situation improved thanks to a provisional peace agreement between the rebels and the government army. ZOA launched a programme to help the displaced population rebuild their lives. The country programmes in Ethiopia and Sudan were affected by turmoil, conflicts and violence. One of the most striking conflicts in 2007 was the fighting in Darfur. Instability increased and many people fled, either within Darfur or across the border to Chad. These circumstances compromised security in Chad, where people fled violence as well. In the Horn of Africa tensions escalated in Ethiopia and Eritrea, and civil war raged in Somalia. ZOA works from Ethiopia to assist current and future victims of violence in this region.

21 - ANNUAL REPORT 2007


Situation in ZOA countries in Asia In 2007 ZOA was active in five Asian countries: Afghanistan, Cambodia, Myanmar (Burma), Thailand and Sri Lanka. In Cambodia and Thailand, work proceeded on schedule. Plans were drafted to terminate ZOA’s involvement in Cambodia. In Afghanistan and Sri Lanka humanitarian conditions deteriorated as a consequence of conflicts that flared up again in 2007. Operational progress and employee safety are constant causes of concern in these countries. The Afghanistan programme was nonetheless expanded, in part because ZOA took over National Security Programme projects from the German NGO Agro Action. In Sri Lanka rehabilitation for war and tsunami victims was replaced by emergency relief in various places, because people fled the violence once again. ZOA has thus far been unable to obtain permission from the authorities in Myanmar (Burma) to operate there, although ZOA has helped local partners implement projects in conflict-ridden areas in this country. These activities are dedicated to capacity-building and vocational training. ZOA runs them via a small office in Yangon. In 2007 ZOA invested extensively in contacts with the responsible authorities and hopes to obtain permission to launch its own programme there in 2008. ZOA’s operations in Laos were transferred to the Christian Reformed World Relief Committee (CRWRC) in 2003. ZOA has continued to help CRWRC implement several ECHO-financed projects. Starting up and closing down programmes 2007 In North Uganda, in the Pader district, ZOA launched a new programme to support communities of people that have become displaced as a result of fighting between the government and the Lord’s Resistance Army (LRA). In Burundi ZOA supports a peace-building and rehabilitation programme run by the Burmese organisation MiParec. The Angola programme was dismantled further. All projects were terminated in December 2007. The programme in Cambodia was partially dismantled. ZOA will withdraw from Cambodia in 2011, since the rehabilitation stage is likely to be concluded by then. 2008 ZOA is seeking opportunities to expand the Darfur programme. In addition, ZOA aims to develop a new programme in East Congo in the course of 2008. The target group and objective of the programme will be elaborated in 2008.

22 - ANNUAL REPORT 2007


Signs of Hope The programmatic focus of ZOA has been represented in Signs of Hope, our strategic memorandum for 2007 - 2010. ZOA’s strategic focus is to strengthen local civil society in order to enhance the capacity of displaced people, returnees, and host communities by: • Facilitating basic stability and peace in the local area; • Enhancing the capacity of communities to organise themselves, thereby promoting internal cohesion; • Supporting beneficiaries until they are able to safeguard their own access to resources, information, and decision-making processes. In strengthening local civil society, the supporting entry points are • ZOA focuses on working with partners in the local civil society who are contributing to the empowerment of displaced people, returnees, and host communities, and who are helping to establish the necessary conditions for livelihood and development. • Our support for civil society includes advocating for the government to implement enabling policies, and to support the delivery of public services, such as education, health, infrastructure, etc.

Central themes: capacity-building, gender, peace-building ZOA continues to increase its emphasis on capacity-building at all levels and on working with local partners to provide assistance in conflict-ridden communities. In 2007 more projects were implemented with and by local partners (compared with 2006). Throughout 2007 new programmes were launched entirely via local partners (Burundi, South Afghanistan and North Sudan). Most ZOA projects focus specifically on more vulnerable groups, such as female-headed households. ZOA also aims for a more equal representation of women in various decision-making bodies. On the ZOA Liberia project committees, for example, half the participants are women. In Ethiopia projects have been launched to raise awareness about and provide solutions to sexual and genderbased violence. In the spring of 2007 ZOA organised a regional peace-building training for staff and partner organisations in Burundi, Ethiopia and Sudan. In Burundi ZOA signed a Memorandum of Understanding with MiParec, an organisation with vast peace-building experience. ZOA is exploring opportunities in Uganda for helping re-integrate former soldiers from the Lord’s Resistance Army (LRA) in society. In Ethiopia ZOA has started implementing a national peace-building project, consisting of direct measures, such as dialogue projects to discuss differences of opinion, and indirect measures (common use of natural resources).

23 - ANNUAL REPORT 2007


5.1.1¬

Afghanistan: Toward a brighter future

The Taliban was still in control when ZOA launched its programme in September 2000. Although much has been accomplished since then, Afghanistan remains one of the poorest countries in the world. ZOA helps the most vulnerable refugees and displaced persons and the communities that take them in. In Central Afghanistan ZOA works in the provinces Kabul and Wardak, as well as in the North (Jawzjan and Saripul). The ZOA projects are dedicated primarily to capacity-building of communities and local authorities, promoting drinking-water facilities and hygiene and helping with agriculture, local infrastructure and housing. Additional food aid is provided as needed. ZOA Afghanistan in 2007 The resurgence of fighting with the Taliban has compromised general safety. Large parts of the country are now basically controlled by the Taliban. In the central area where ZOA operates, ZOA staff members were no longer able to spend the night in the branch offices. Even in the Northern programme area, lack of safety was a serious problem, with the murder of a German engineer working for a German NGO as the absolute nadir. This organisation responded by withdrawing from the Saripul Province. ZOA took over National Security Programme (NSP) projects from this NGO. The budget for the northern programme doubled, and the number of staff tripled. ZOA Afghanistan did not have an easy year in 2007. For eight months there was neither a permanent country director nor a permanent programme advisor. Consequently, too little was done to develop programmes, strengthen the organisation and secure long-term fundraising.

ZOA Afghanistan worked in: ZOA Afghanistan helped: ZOA Afghanistan focused on: ZOA Afghanistan achieved the following concrete results:

ZOA Afghanistan worked with:

ZOA Afghanistan’s staff: ZOA Afghanistan received funding from:

ZOA Afghanistan’s expenditure amounted to: ZOA Afghanistan’s budget for 2008 is:

24 - ANNUAL REPORT 2007

Northern Afghanistan: Jawzjan and Sar-i-Pul Provinces. Central Afghanistan Wardak and Kabul Provinces. Preparations for work in the South: Kandahar and Uruzgan Provinces. 880,695 people. 784,000 people directly and indirectly in the Northern region. 96,695 people directly and indirectly in the Central region. Capacity building, facilitating water & sanitation projects and small scale infrastructure projects in rural areas. Finding alternative sustainable means of making a living. Training in over 700 villages in community development; construction or repairing of 238 wells; construction of 574 latrines and 28 shelters; distribution of over 2,500 agricultural input units (trees, bags of seeds and fertilizer, sheep, cows etc.), 700 school supply items (bedding and classroom chairs) and 860 tonnes of food. Agency Coordinating Body for Afghan Relief (ACBAR); ActionAid; ANSO (NGO security); BRAC; Cordaid; DACAAR; Embassy of the Netherlands; German Agro-Action; Global Partners; Gesellschaft für Technische Zusammenarbeit (GTZ); Healthnet TPO; MAIL; Ministry of Refugees and Returnees (MoRR); Ministry of Rural Rehabilitation and Development (MRRD); Medair; Peace Wind Japan; PSO; Save the Children Netherlands; Save the Children United Kingdom; SERVE; Tearfund UK; UNHCR; UNICEF and WFP. 260 people. Alfa & Omega Foundation, ICCO/PRISMA, MRRD (Afghan Government), NSP (Afghan Government), GTZ-IMB, PSO, Wilde Ganzen, Woord en Daad, Peace Winds Japan, WFP, ZOA NL. € 2,091,673 € 2,053,815


Objectives for 2007 1. ZOA Afghanistan focuses on programmes that enable alternative and sustainable subsistence methods. In areas where poppy cultivation is the most important source of income, ZOA will introduce other means of subsistence, such as cultivating saffron. 2. ZOA Afghanistan aims to develop a system enabling rapid provision of emergency relief, especially with respect to recovery and redevelopment in communities where ZOA is active. 3. ZOA Afghanistan aims to work with training institutes, with the authorities and with local partners. Results achieved 1. ZOA has trained more than 300 farmers to improve wheat seed cultivation, keep honey bees and raise livestock. Saffron cultivation has not expanded. Development of the saffron sector and market in Afghanistan requires additional study for a larger roll-out to be feasible. 2. ZOA has started investigating environmental risks in one of the programme areas. A framework that will enable a quick response to emergency relief issues is under development. 3. Both local and national partnerships have been successful.

Objectives for 2008 • ZOA Afghanistan will launch a programme in the South via local NGOs. • ZOA Afghanistan will prepare the gradual transfer of its operations in North and Central Afghanistan to local NGOs. • ZOA Afghanistan will hire a permanent programme advisor. • ZOA Afghanistan aims to improve monitoring of safety conditions. • ZOA Afghanistan will enhance the Kabul country office to support the programmes in North, Central and South Afghanistan better and to continue guaranteeing the sustainability of the country programme.

25 - ANNUAL REPORT 2007


5.1.2¬

Angola: Taking control of the future

ZOA has been operating in Angola since 1999, when the country was still ravaged by civil war. Many people had fled to safer areas. ZOA supports the displaced residing here. When peace was restored in 2002, many people returned home. ZOA assisted the people in Huila, in Southern Angola, with their return. In this province the most Northern districts of Cacula, Caluquembe, Caconda and Chipindo are ZOA’s work area. ZOA helps returning refugees by providing basic supplies. ZOA provided assistance with building schools and health posts, as well as drinking water points. Food security was also provided, first through food distributions, later through distributions of seeds, tools and traction cattle. All these activities occur in close consultation with local authorities and the target group. ZOA has conducted several project activities in conjunction with local partner organisations. ZOA Angola in 2007 Angola has had a stable government for some years now. General elections are scheduled for the first week of September 2008. The international community has provided no substantial assistance with the preparations for the event. The country’s economic progress is auspicious. Angola is said to be the fastest growing economy in Africa. The Angolan government invests the revenues from the sale of crude oil and diamonds in improving education and infrastructure. All these developments have obviously benefitted ZOA’s work. Conditions for sustainable development have been met. Accordingly, ZOA has decided to stop implementing projects in Angola from 2008. Although the gap between rich and poor remains large, remaining active in Angola would exceed the scope of ZOA’s mandate. In the first months of 2008 the activities were transferred to the Angolan partner organisation ADESPOV. But this does not augur the end of ZOA’s involvement with the people. ZOA will continue to support ADESPOV in implementing a food security project in 2008.

ZOA Angola worked in: ZOA Angola helped: ZOA Angola focused on: ZOA Angola’s concrete results included the following: ZOA Angola worked with: ZOA Angola’s staff: ZOA Angola received funding from: ZOA Angola’s expenditure amounted to: ZOA Angola’s budget for 2008 is:

26 - ANNUAL REPORT 2007

Cacula, Caluquembe and Caconda districts 6,000 families (30,000 persons) Food security Support for Community Development Centres and communal seed banks, serving 30,000 people. ADESPOV, IESA 10 staff members, reduced to 4 by 1 January EIDH, EUROPAID, PSO, RNE. € 435,617 € 130,000


Objectives for 2007 1. ZOA Angola aims to support community groups by providing technical and organisational advice. 2. ZOA Angola aims to continue working with district and provincial departments of agriculture. 3. ZOA Angola hopes to transfer management of projects in Cacula and Caluquembe to ADESPOV. 4. ZOA Angola aims to launch a capacity-building programme in conjunction with IESA and ADESPOV. 5. ZOA Angola aims to terminate all projects by December 2007. Results achieved 1. Community groups have been trained to manage local initiatives and to represent them to the authorities. 2. Community Development Committees are acknowledged by the authorities as community representatives. 3. In 2007 ZOA transferred the Cacula and Caluquembe bases to ADESPOV in an official ceremony. 4. In 2007 ZOA strengthened the capacity of IESA and ADESPOV through various training sessions. One of the results is that in 2008 ADESPOV will independently implement a food security project financed by ZOA. 5. All projects have been concluded as of December 2007. Objectives for 2008 Because ZOA will not be implementing a country programme in Angola in 2008, no plans or objectives have been set for 2008. Special consideration will be given, however, to the implementation by ADESPOV of a food security project. ZOA has financed this project to bridge the gap, until additional financing arrives from other donors as of 2009.

27 - ANNUAL REPORT 2007


Cambodia: Towards a powerful and vibrant society

5.1.3¬ 

In the 1970s, 80s and 90s hundreds of thousands of Cambodians fled the civil war. Many wound up in camps along the border with Thailand. ZOA supported the refugees in these camps. When they started to return to Cambodia in 1992, ZOA transferred its work area there as well. Since then ZOA has launched many projects in various parts of Cambodia. ZOA has been conducting the final stage of relief efforts in three districts in the west of Oddar Meanchey (the northernmost province) since 1999. In recent years ZOA has assisted local authorities and organisations to enable them to meet the needs of refugees in this area. ZOA Cambodia’s target group comprises refugees, internally displaced, former soldiers and their families and poor and landless families. ZOA Cambodia in 2007 Cambodia is gradually becoming a democracy. After many years a tribunal has been set up to try the perpetrators of atrocities under the Khmer Rouge. Despite these auspicious developments, poverty remains widespread. Wrongs such as corruption and impunity need to be addressed. Life is gradually improving for families receiving support from ZOA. Peace in the area and the availability of land, however, are attracting many landless families from overpopulated areas in the rest of the country. These immigrants need a lot of help starting over in the communities where they settle. ZOA will terminate its operations in Cambodia as of December 2011 – two years later than planned – with a view toward establishing solid foundations for ongoing sustainable development. Strengthening partner organisations will take longer than initially anticipated.

ZOA Cambodia worked in: ZOA Cambodia helped: ZOA Cambodia focused on: ZOA Cambodia’s concrete results included the following: ZOA Cambodia worked with:

ZOA Cambodia’s staff: ZOA Cambodia received funding from: ZOA Cambodia’s expenditure amounted to: ZOA Cambodia’s budget for 2008 is:

28 - ANNUAL REPORT 2007

Oddar Meanchey province 32,000 (direct), over 100,000 (indirect) Disaster risk reduction, land use planning, agriculture, community development, education, capacity-building. 25 irrigation ponds dug (2,800 people); 46 groups of farmers formed; 5 tonnes of seeds distributed (465 people); training in vegetable cultivation (300 farmers); 57 community development groups formed; 52 students obtained teaching certification. Child Development Association (CDA), Community-based Integrated Development Organisation (CIDO), Khmer Buddhist Association (KBA), Ministry of Agriculture, Ministry of Education, Ministry of Land Management, Ministry of Water Resources and Meteorology, National Committee for Disaster Management (NCDM), Provincial Committee for Disaster Management (PCDM), Provincial Rural Development Committee (PRDC), Rural Community & Environment Development Organisation (RCEDO), World Food Programme (WFP). 26 persons. USAID, ECHO, PRISMA/ICCO, NRDP, Wilde Ganzen. € 710,768 € 1,560,992


Objectives for 2007 1. ZOA Cambodia aims to continue strengthening local organisations and government departments in the province. 2. ZOA Cambodia aims to transfer projects to partner organisations. 3. ZOA Cambodia aims to increase agricultural production and to raise income. 4. ZOA Cambodia aims to improve primary education through teacher training. Results achieved 1. Local organisations and government institutions successfully implemented projects in 2007. The key to their sustainability is for these local organisations and governments – which have long-term objectives in the province – to take ownership of the development process. 2. All programmes in the three western districts have been successfully transferred to partner organisations that received assistance from ZOA in the process. 3. Approximately 75% of the farmers participating in ZOA projects increased their harvest. Improving agricultural output is the key to sustainable development. If farmers produce enough food, they will have time to address other needs as well. 4. Double the planned number of trainees was admitted to the training programme. Objectives for 2008 • ZOA Cambodia will continue strengthening local organisations in implementing small-scale projects. • ZOA Cambodia will continue implementing integrated projects in the two eastern districts intended to make communities less vulnerable, through local organisations if possible. • ZOA Cambodia will improve acess to and the standard of primary education. • ZOA Cambodia will support the target group in improving returns from agriculture and livestock breeding. • ZOA Cambodia hopes to achieve gender equality in all organisations it has established and/or supports. • ZOA Cambodia will help reduce the number of conflicts throughout the country.

29 - ANNUAL REPORT 2007


5.1.4¬

Ethiopia: Back to basics

Ethiopia is a sanctuary for refugees from various African countries in the region. About 200,000 internally displaced people live there as well. ZOA has been working in Ethiopia since 1994, in the provinces Somali (with Somali refugees), Gambella and Beneshangul Gumuz (to help Sudanese refugees and others) and Tigray (among Eritrean refugees). ZOA is also active in Afar via local partners (among returning refugees). Projects dedicated to agriculture, income generation, water supply, housing construction and juvenile assistance are run by the local population as much as possible, from planning to execution. In all ZOA’s projects the focus is on peace-building and capacity-building. Conflict-resolution strategies are discussed at the various training sessions and assemblies. Having refugees, displaced persons and local populations of ethnic groups in conflict carry out the activities together and get to know each other is essential toward achieving peace in the future. ZOA Ethiopia in 2007 The number of refugees from Somalia and Eritrea is rising due to the unrest in these countries. The entire region has suffered from extreme drought for several years, and the local population, which subsists primarily from agriculture and animal husbandry, is having trouble producing enough food. Nor is sufficient food aid and water available for the refugees. Conflicts arise between the local population and the refugees over scarce commodities, such as water and timber. Conflicts over borders and drought have caused large numbers of people to become displaced. They have travelled to areas where relief organisations operate and to ones with a lot of economic activities. The Ethiopian government does not want to provide too much assistance to the internally displaced to avoid attracting still more people. ZOA is trying to strike a balance between offering necessary aid and remaining on good terms with the authorities. ZOA Ethiopia has terminated two programmes, one in Dessi and one in Borena. Running six programmes well was no longer possible, especially with regard to HRM. The country programme was restructured. In 2008 still more Sudanese refugees are expected to return to Sudan. In the areas that many Sudanese refugees leave, ZOA will modify the projects to accommodate the internally displaced persons that remain.

ZOA Ethiopia worked in:

ZOA Ethiopia helped: ZOA Ethiopia focused on: ZOA Ethiopia’s concrete results included the following:

ZOA Ethiopia worked with: ZOA Ethiopia’s staff: ZOA Ethiopia received funding from: ZOA Ethiopia’s expenditure amounted to: ZOA Ethiopia’s budget for 2008 is:

30 - ANNUAL REPORT 2007

Somali (Kabrebeya refugee camp and Hartisheik displaced persons camp), Tigray (Shimelba refugee camp), Beneshangul Gumuz (Sherkole refugee camp), Gambella (Bonga, Pugnido and Dimma refugee camps, and in Akobo and Itang reintegrating displaced persons). 37,683 persons Vocational training, environmental protection, protection of vulnerable groups in refugee camps (women and children), water and sanitation, education, peace-building. 623 mud brick houses built for 3,115 persons; two wells dug for 1,200 persons; 17,640 tools distributed to 2,740 households; 9 vocational training sessions conducted for 664 households; 95,900 kilos of corn seed distributed to 2,740 households; 230,000 biscuits distributed to 8,780 children. Abda, Ethiopian Evangelical Church Mekane Yesus (EECMY), Don Bosco Catholic, Gambela People’s Democratic Congress (GPDC), SIM (Society of International Ministries). 40 persons. Woord en Daad, IOM, EU, PSO, RNE, UNHCR, UNOCHA, WFP. € 1,611,511 € 1,656,130


Objectives for 2007 1. ZOA Ethiopia aims to work on peace-building with various local and regional authorities. 2. ZOA Ethiopia intends to prepare for a gradual withdrawal from the projects in Gambella and in Beneshangul Gumuz. 3. ZOA Ethiopia aims to launch a new HIV/AIDS project. 4. ZOA Ethiopia aims to explore opportunities for teaming up with UNOCHA in working with displaced persons. 5. ZOA Ethiopia aims to exchange more knowledge about peace-building in the region. Results achieved 1. This one was not achieved: before signing regional peace-building agreements, a national one needs to be signed. This is an ongoing process. 2. Sudanese refugees are returning. ZOA is gradually dismantling its operations. 3. ZOA launched an HIV/AIDS project in Gambella, in conjunction with UNHCR. The refugees that have been trained will be able to train other refugees. 4. ZOA Ethiopia received two funding allocations from UNOCHA to support displaced persons in Gambella. 5. The peace-building plan has been redrafted in conjunction with the Embassy of the Netherlands. Peace themes directly related to refugees in Ethiopia are the present focus. The target group will acquire conflict-resolution skills to avert outbursts of violence. Objectives for 2008 • The restructuring made it impossible to finalise a country annual policy plan (CAPP) by the end of the year. In a new CAPP, which will be approved in the course of 2008, ZOA Ethiopia will elaborate the objectives for 2008. • ZOA Ethiopia will focus more on displaced persons in the western part of Ethiopia. • ZOA Ethiopia intends to focus the peace-building plan on refugees and host communities in Ethiopia.

31 - ANNUAL REPORT 2007


5.1.5¬

Liberia: Into the future

Since 2003 ZOA has been supporting refugees and displaced persons in Liberia. Over the course of fourteen years of bloody civil war the majority of the Liberian population became displaced. This conflict has destroyed virtually all the country’s infrastructure. ZOA is helping the Liberian population pick up the pieces and coexist and work together in peace. ZOA focuses on two programme areas: sections of the countryside of the Margibi and Montserrado regions and in Nimba in the northeast of the country. Many displaced Liberians live in these areas. ZOA supports them by building capacity and conducting water and sanitation projects, agriculture projects and education projects. ZOA is dedicated to supporting the most vulnerable in the communities, focusing on single mothers. ZOA Liberia in 2007 Liberia has a long way to go to restore safety and to achieve reconciliation and rising affluence. Liberians are sometimes on the verge of despair; they see little progress. ZOA’s work in Liberia makes a difference – it gives people hope that tomorrow will be better. ZOA works in communities where the people are from several different tribes. ZOA supports them people through programmes designed to enhance cohesion in the communities, actively involving the people from the outset. Over time, they are expected to assume responsibility for these projects, which are now implemented almost entirely via local organisations. Half the participants are female in all groups within the ZOA projects. This makes projects more sustainable.

ZOA Liberia worked in:

ZOA Liberia helped: ZOA Liberia focused on: ZOA Liberia’s concrete results included the following:

ZOA Liberia worked with:

ZOA Liberia’s staff: ZOA Liberia received funding from: ZOA Liberia’s expenditure amounted to: ZOA Liberia’s budget for 2008 is:

32 - ANNUAL REPORT 2007

Nimba county – Sanniquellie Mahn district, Zoegeh district and Gbehlageh district. Margibi & Montserrado counties - Todee district, Kakata district and Careysburg district. Greater Monrovia. 87,500 (direct), ca. 100,000 (indirect). Education, food security, water and sanitation, civil society capacity-building. 90 new wells were built for 86 communities (40,000 people); HIV/AIDS training in 14 villages (13,250 people); computer and driving lessons (700 people); start-up capital for setting up small businesses (300 people); 4 schools were built, and 1 school was repaired (1,100 schoolchildren); distribution of seeds and tools (63,500 people). Common Humanitarian Action Plan (CHAP); Community Sustainable Development Project (CSDP); Food & Agriculture Organisation of the UN; Foundation for Human Rights & Democracy (FOHRD); Grassroots; Kamon Agricultural Development Initiative (KADI); Ministries of Agriculture, Gender, Health, Lands, Mines & Energy, Planning & Economic Affairs, Public Works, Youth & Sports; UNHCR; UNMIL; United Nations Mission in Liberia; West Africa Network for Peace building (WANEP). 38 persons. CRWRC, FAO, Happy Gift, PRISMA/ICCO, PSO, UNHCR, UN. € 1,761,351 € 1,687,756


Objectives for 2007 1. ZOA Liberia aims to launch a third water and sanitation programme in Monrovia dedicated mainly toward cholera prevention, with single-headed households as the most important target group. 2. ZOA Liberia hopes to increase the annual budget. ZOA would like to find new funds to replace the lost UNHCR funding. 3. ZOA Liberia aims – because of its isolated situation in West Africa – to work with other ZOA countries in Africa, for example on the cross-cutting theme of peace-building. 4. ZOA Liberia hopes to establish contact with a comparable international NGO to implement joint projects in Liberia. Results achieved 1. This project was launched in late 2007 and will continue in 2008. 2. ZOA Liberia doubled its budget for 2007. Larger long-term donors have been found, however, to replace the lost UNHCR funding. 3. This effort was unsuccessful, due to the vast geographic distance between Liberia and the other ZOA countries. ZOA Liberia is therefore trying to work with CARE Nederland. 4. Opportunities for working with CARE Nederland are being examined more extensively. Objectives for 2008 • ZOA Liberia will continue training partner organisations in 2008. • ZOA Liberia will do more to elaborate the partnership with CARE Nederland in 2008, still more actively than in 2007. • ZOA Liberia will continue helping governments democratize. • ZOA Liberia will supply new wells and latrines and support local water management committees. • ZOA Liberia will provide seeds, tools and livestock to 3,200 families. • ZOA Liberia will train 10 group trainers in peace-building, via a local partner.

33 - ANNUAL REPORT 2007


North Sudan: Still unsafe and displaced in Darfur

5.1.6¬ 

ZOA North Sudan works with internally displaced persons in Darfur and around the capital Khartoum. In Darfur ZOA helps people in Gereida and Abu Ajura and in three displaced persons camps around Nyala. ZOA provides assistance with education, food security, hygiene and income generation here. In 2007 ZOA launched a support programme for displaced persons in Mayo, a refugee camp at Khartoum. In and around the capital Khartoum there are about two million displaced persons. Most are from South Sudan and the Nuba mountains, although the numbers from Darfur are increasing as well. Despite the peace agreement signed between North and South Sudan, few displaced persons have actually returned thus far. Accommodations in the South are poor, and few expect the peace to last. ZOA North Sudan in 2007 The safety situation in Darfur deteriorated throughout 2007. About 2.5 million displaced persons now live in Darfur. During the year they fled new outbursts of violence repeatedly. ZOA had to evacuate employees from Darfur. In South Darfur ZOA had to stop working in Gereida and in Abu Ajura. Not until May 2007 did the situation become stable enough to resume operations in Gereida. ZOA decided to extend relief services to displaced persons in three camps around Nyala (which was considered safer) as well. The situation in the displaced persons camps around Khartoum has stabilized. Because of the deep poverty and lack of the most basic provisions, however, quality of life is dismal.

ZOA North Sudan worked in: ZOA North Sudan helped:

ZOA North Sudan focused on: ZOA North Sudan’s concrete results included the following:

ZOA North Sudan worked with:

ZOA North Sudan’s staff: ZOA North Sudan received funding from: ZOA North Sudan’s expenditure amounted to: ZOA North Sudan’s budget for 2008 is:

34 - ANNUAL REPORT 2007

South Darfur: Gereida District, Abu Ajura District. Mose, Sekale en Elseref displaced persons camps in Nyala. Khartoum: Mayo displaced persons camp. 75,000 people in Darfur (both displaced persons and host communities), 3,997 displaced persons around Khartoum. Education, food security, sanitation and income generation. In Darfur: repairs and support for 23 schools; training for 200 schoolteachers; opening of 1 youth centre and 2 theatre clubs; seeds for 2,338 farmers; training for 450 farmers. Around Khartoum: vocational training for 91 children of displaced persons; adult education for 480 persons; support for 3 local organisations. FAO (Food and Agriculture Organisation of the United Nations), HAC (Sudanese Humanitarian Aid Commission), LEAD, Ministries of Education and Agriculture, OCHA (United Nations Organisation for the Co-ordination of Humanitarian Affairs), Sudan Development Association (SDA), St Vincent de Paul Society, UNICEF. 46 persons. ECHO, REK, ZOA NL, BUZA (TMF), FAO, Wilde Ganzen. € 906,537 € 1,666,377


Objectives for 2007 1. ZOA North Sudan aims to support refugees in the Khartoum region via local partner organisations. 2. ZOA North Sudan aims to consolidate and strengthen the Darfur programme. 3. ZOA North Sudan aims to expand development and capacity-building activities of its own employees and of partner organisations. 4. ZOA North Sudan aims to explore opportunities for supporting returning refugees in the Blue Nile province. Results achieved 1. In the Mayo displaced persons camp at Khartoum, ZOA supports several projects (including vocational training and literacy courses) run by three Sudanese organisations. 2. ZOA supported civil society organisations in education, health, agriculture, water and sanitation in Darfur. 3. Several employee enrichment training sessions have been conducted. Three partner organisations in Khartoum have started implementing projects in conjunction with ZOA. 4. The authorities in Khartoum have registered ZOA only for work in Darfur. Because there are no prospects of registration for all of North Sudan, ZOA did not explore opportunities for working in the Blue Nile region in 2007. Instead, a second programme was launched in Darfur. Objectives for 2008 • In the course of 2008 ZOA North Sudan will launch a second programme in Darfur. • ZOA North Sudan will focus still more on capacity-building for its own employees and those of partner organisations. • ZOA North Sudan will give greater consideration to areas such as gender and peace-building within all projects. • ZOA North Sudan will increase the annual budget by at least 50% in 2008, with respect to 2007.

35 - ANNUAL REPORT 2007


5.1.7¬

South Sudan: Building basic facilities

In 1998 ZOA started its work in South Sudan to help communities in the rebel areas. Over two decades of war, basic facilities were wiped out. More than four million people have been displaced in the South. Many are staying in refugee camps around Khartoum. Large parts of the South are virtually inaccessible to humanitarian organisations. In two of the ten states in South Sudan ZOA is active in rehabilitation and in improving healthcare, sanitation and primary education, as well as in strengthening communities and government structures. In the areas where ZOA operates 45,000 people have returned in the past two years. ZOA works closely with traditional leaders and local authorities and coordinates activities with other organisations in the work field. ZOA South Sudan in 2007 In 2011 the population will decide by referendum whether South Sudan will continue as part of a united Sudan or will secede from the North. Nobody can guarantee that the referendum will work. Implementing the peace agreement will require several more steps, including a census and elections. At several moments in 2007 the agreement seemed to be on the verge of being discontinued prematurely. The process of activating a semi-autonomous government in the South is very timeconsuming and makes for considerable tension. A growing number of people want things to improve sooner. Some ethnic groups see little benefit. ZOA staff members need to operate with great tact.

ZOA South Sudan worked in: ZOA South Sudan helped: ZOA South Sudan focused on: ZOA South Sudan’s concrete results included the following:

ZOA South Sudan worked with:

ZOA South Sudan’s staff: ZOA South Sudan received funding from:

ZOA South Sudan’s expenditure amounted to: ZOA South Sudan’s budget for 2008 is:

36 - ANNUAL REPORT 2007

Western and northern Juba County, western and central Terekeka County, Maridi County, Southern Ibba County, Lainya County. Over 45,000 people. Primary healthcare, water, hygiene and sanitation, primary education, income generation, HIV/AIDS, community development. 33 village health committees and 24 boma aids committees (6,840 people); repairing and building water stations (38,000 people); repairing 1 schoolhouse, distributing textbooks (10 schools); distributing kits containing jerry cans, pots, a blanket and a mosquito net (1,150 households). Agency for Co-operation and Research in Development (ACORD), Across, Aktion Afrika Hilfe International, AMREF (African Medical & Research Foundation), Episcopal Church of Sudan (ECS), International Aid Services, ICCO, Institute of Peace and Conflict Studies (IPCS), Global Education Network, Living Water Ministries, Malteser International, Maridi Service Agency, Mercy Corps, Norwegian Peoples Aid (NPA), Presbyterian Church of Sudan (PCOS), Scope, Swedish Free Mission, Sudan Council of Churches, Sudan Humanitarian Assistance (Suha), UNFPA (United Nations Population Fund), UNICEF, UNOCHA (United Nations Organisation for the Co-ordination of Humanitarian Affairs), Vetworks, WHO (World Health Organisation). 108 persons. Dutch Ministry of Foreign Affairs (TMF), CERF (Central Emergency Response Fund, United Nations), Driestar, EO Metterdaad, Happietaria, ICCO/PRISMA, ICCO/UNDP/EC, OFDA, Wilde Ganzen, ZOA NL. € 1,881,757 € 2,668,332


Objectives for 2007 1. ZOA South Sudan would like to let local organisations handle as many relevant activities as possible. 2. ZOA South Sudan will try to involve a viable partner organisation systematically in project execution. ZOA South Sudan will continue to monitor these organisations as well. 3. ZOA South Sudan would like to support partner organisations in recruiting staff. 4. ZOA South Sudan would like to entrust responsibility for areas such as healthcare and education to the relevant ministries. Results achieved 1. Local organisations have been trained in group dynamics, leadership and management skills, financial management and have learned about donations in kind to start a business. Several Sudanese NGOs and many community-based organisations have achieved their objectives. The process continues for others. 2. This is an ongoing process in all areas where ZOA South Sudan operates. Success depends largely on progress with building government structures and Sudanese NGOs. 3. Local organisations continue to have difficulty finding staff, because the educated are hired by the government, the military or by large international organisations, such as the UN. 4. Things appear to be going well. ZOA’s support toward healthcare and education complements what the government is presently able to provide. Objectives for 2008 • ZOA South Sudan will continue strengthening the capacity of village organisations and local authorities. • ZOA South Sudan will monitor work with partner organisations more systematically. • ZOA South Sudan will improve access to education and safe drinking water. • ZOA South Sudan aims to continue increasing participation by girls and women on all projects. • ZOA South Sudan will address peace-building and conflict prevention on all projects.

37 - ANNUAL REPORT 2007


5.1.8¬

Sri Lanka: Keeping hope alive

ZOA became active in Sri Lanka in 1995, when the country was being torn apart by the fighting between the government and the Tamil Tigers. After the cease-fire in February 2002 many people returned to their villages. For most the rehabilitation had only just started, when they were hit by the tsunami in December 2004. In 2006 war broke out again. ZOA Sri Lanka operates in the North and the East of the country. ZOA supports persons displaced as result of the war or the tsunami. The growing insecurity has forced thirteen of ZOA’s sixteen local offices to close in the past two years. ZOA shifted its focus from capacity-building to emergency relief and rehabilitation at an early stage. For additional information about the emergency relief after the tsunami, see www.zoa.nl or call +3155-3663339 ZOA Sri Lanka in 2007 In 2007 new, rigid legislation took effect with respect to NGOs and seriously impeded project execution where the need was greatest. Lobbying and working with the parties at war and other NGOs has enabled ZOA to continue and expand its operations. As a consequence of the state of emergency in 2007, ZOA was unable to devote as much attention to capacity-building for local organisations. Because the war violence has flared up again, ZOA intends to continue working in Sri Lanka for at least three more years after 2009 (when ZOA was originally scheduled to leave).

ZOA Sri Lanka worked in: ZOA Sri Lanka helped: ZOA Sri Lanka focused on: ZOA Sri Lanka’s concrete results included the following:

ZOA Sri Lanka worked with: ZOA Sri Lanka’s staff: ZOA Sri Lanka received funding from: ZOA Sri Lanka’s expenditure amounted to: ZOA Sri Lanka’s budget for 2008 is:

38 - ANNUAL REPORT 2007

North and East of Sri Lanka, 8 districts: Ampara, Anuradhapura, Batticaloa, Jaffna, Kilinochchi, Mannar, Mullaitheevu and Trincomalee. 50,000 families (250,000 people). Shelter, infrastructure; non-food relief items; water, sanitation and health; community development and education; food security and livelihood. Built and repaired 976 toilets (4,115 people); dug or cleaned 207 wells (4,635 people); provided emergency shelter, built and repaired permanent and semi-permanent accommodations (41,500 people); food aid (19,110 people); capacity-building for 93 CommunityBased Organisations, local NGOs and governmental organisations; built or repaired 41 schools. ECHO; government officials at national, district and divisional levels; Embassy of the Netherlands in Sri Lanka; UN agencies and other INGOs in our working areas. 250 persons. ACF, ECHO, KIA, PRISMA/ICCO, RNE, SHO, Tear. € 5,626,924 € 4,822,861


Objectives for 2007 1. ZOA Sri Lanka would like to focus more on emergency-response capacity, following the deteriorated security situation and due to the increase in the number of displaced persons. 2. ZOA Sri Lanka would like to strengthen its internal structure and implement financial and administrative processes. Training ZOA staff will be an integral part of this effort. 3. ZOA Sri Lanka would like to make its services to the displaced more flexible to accommodate the insecurity in Sri Lanka. 4. ZOA Sri Lanka would like to wrap up reconstruction activities related to the tsunami and to make the transition from tsunami-related help to conflict-related aid. Results achieved 1. ZOA helped form local committees, enabling communities to respond better to disasters and emergency situations. 2. ZOA Sri Lanka introduced a new procedure manual for procurement, stock management and cash management in the beginning of 2007. In all districts training was provided about the new procedures. 3. ZOA facilitated short-term rehabilitation to revive infrastructure facilities and livelihood of internally displaced communities in the Batticaloa and Trincomalee Districts. In Mannar and Kilinochchi the violence caused setbacks. 4. Progressively unsafe conditions have led ZOA to combine these two forms of aid. Objectives for 2008 • ZOA Sri Lanka will set itself apart from other international NGOs by operating closely with the communities and focusing on community-based approaches to make projects more sustainable. • ZOA Sri Lanka will continue education projects for displaced persons. • ZOA Sri Lanka will become more specialised in providing temporary and semi-permanent accommodations. • ZOA Sri Lanka would like to extend the water and sanitation training programme for staff members in Trincomalee to other districts. • ZOA Sri Lanka will improve the quality of agriculture and income generation projects.

39 - ANNUAL REPORT 2007


Thailand: Opportunities within reach

5.1.9¬

ZOA Thailand has been working along the Thai-Burmese border since 1984 with Karen refugees from Burma. ZOA works in seven refugee camps and at two refugee settlements on the border with Burma. In 1997 ZOA launched the Karen Education Project (KEP) here. The vocational training project was started in 2003. ZOA works with and supports the KED (Karen Education Department) and its partners in the refugee camps. ZOA provides training, imparts knowledge and supplies materials, supports teaching staff and lobbies with donors and partners for the target group. Thanks to the aid from ZOA Thailand, refugees are making the transition from a vulnerable state to one in which they are self-sufficient. ZOA Thailand in 2007 The situation in Burma remains insecure and unstable. Ethnic minorities continue to suffer attacks daily. Return is not an option for the refugees. Nor is integration in the areas surrounding the refugee camps in Thailand possible, due to lack of support from the Thai authorities. At present, resettlement in a third country is the only long-term solution for the refugees. Many of the refugees doing this are educated and include teachers and trainers. As a consequence, they are no longer available as trainers for the schooling projects started in the camps. Whether the refugees advance in the future will depend largely on the Thai authorities. Students admitted to Thai universities, for example, require authorization from the Thai government to leave the camp. ZOA hopes that such permission will be forthcoming in 2008.

ZOA Thailand worked in:

ZOA Thailand helped: ZOA Thailand focused on: ZOA Thailand’s concrete results included the following: ZOA Thailand worked with: ZOA Thailand’s staff: ZOA Thailand received funding from:

ZOA Thailand’s expenditure amounted to: ZOA Thailand’s budget for 2008 is:

40 - ANNUAL REPORT 2007

The Mae Ra Ma Luang and Mae La Oon refugee camps in the Mae Hong Son province; the Mae La, Umpiem and Nupo Camps refugee camps in the Tak province; the Don Yang Camp refugee camp in the Kanchanaburi province; the Tham Hin Camp refugee camp in the Ratchaburi province. 151,484 direct and indirect. Basic facilities, education, income generation. Built 5 toilets and 4 water tanks; supported 64 schools (36,342 students); strengthened refugees via 150 Committees for Education and Vocational Training; Occupational Training for 3,600 students, by 112 trainers. Consortium for the Coordination of Services to Displaced Peoples in Thailand (CCSDPT) Karen Education Department (KED), Thai Ministries, Thai Education Institutions. 61 persons. Baptist World Aid Australia (BWAA), BUZA, Child’s Dream (Indirect), EU, ICCO/PRISMA, Japanese Embassy, MFS/PRISMA, PSO, TBCC, UNHCR, UNICEF, World Education Consortium (WE/C), ZOA NL. € 3,701,091 € 5,338,256


Objectives for 2007 1. ZOA Thailand would like to focus on involving local communities in the education in the camps, so that the community members will become responsible for education. 2. ZOA Thailand would like to link vocational training activities in the camps with income-generation opportunities within the camps. 3. ZOA Thailand would like to coordinate all aspects of schooling projects within the education programme. 4. ZOA Thailand would like to provide opportunities for higher education for refugees by working with the Thai Ministry of Education to get the programme accredited. 5. ZOA Thailand would like to investigate what the impact of resettlement will be on the programme components. Results achieved 1. Communities in the refugee camps become involved in all decision-making processes. This general objective of ZOA Thailand has been accomplished. 2. The income of refugees in the Mae La Camp and of Thai inhabitants of neighbouring host communities has increased, thanks to economically-feasible and environmentally-friendly forms of agriculture and livestock raising. 3. In May 2007 an investigation was completed in the camps on inclusive education and distributed to the external parties concerned. 4. Together with the Karen Education Department (KED), ZOA sent a description of the curriculum of its own educational programme to the Thai Ministry of Education for accreditation. In addition, graduates of a training programme provided by the Mae Sot Vocational College received certificates from the Ministry of Education. 5. Absorbing the impact of resettlement is part of the plans for 2008-2010. In the camps workshops are organised to compensate for the reduction of teaching staff. Objectives for 2008 • ZOA Thailand will continue strengthening the capacity of the KED partner organisation. • ZOA Thailand will continue improving the quality of education and occupational training, so that refugees have more opportunities to support themselves.

41 - ANNUAL REPORT 2007


5.1.10¬

Uganda: Coming home

For the past two decades North Uganda has been ravaged by the Lord’s Resistance Army (LRA), a cruel movement of rebels with no clear political objective. The movement has been known for abducting children and forcing them to fight as child soldiers or to work as (sex) slaves. As a consequence of the fighting between the government and the LRA, two million people have been displaced. They stay in large refugee camps with some protection from the Ugandan army. Peace negotiations have been in progress in the Sudanese town of Juba since 2006. More and more people have the courage to leave the camps to return to their villages of origin, where people live in what are known as satellite camps. ZOA Uganda became operational in North Uganda in 2007, where ZOA supports displaced returnees to the Pader district. The target group consists of families of farmers and schoolchildren. ZOA Uganda aims to assist these people with agricultural production and by setting up basic facilities, such as schools, wells and sanitation devices. The peace negotiations directly affect the situation in North Uganda, as well as people’s sense of safety and their decision as to whether or not to return. In the last two months of 2007 an LRA delegation toured North Uganda to seek forgiveness and to examine options for reconciliation via alternative and traditional justice. This visit has made a huge difference and has made people feel that things are really changing. LRA leader Joseph Koni, however, has said nothing about reconciliation. These various developments reveal the ongoing insecurity. Still, Ugandans feel that the drive toward peace is irreversible. ZOA North Uganda in 2007 In November 2007 ZOA launched its first project in Uganda. ZOA aims to implement the different projects together with local partner organisations. The objective is to strengthen these partner organisations, so that they will be able to assume control of the project in the future.

ZOA North Uganda worked in: ZOA North Uganda helped: ZOA North Uganda focused on: ZOA North Uganda’s concrete results included the following: ZOA North Uganda worked with: ZOA North Uganda’s staff: ZOA North Uganda received funding from: ZOA North Uganda’s expenditure amounted

Lukole and Pajule sub-counties in Pader district, North Uganda. No figures are available yet, because ZOA became active in North Uganda only in 2007. Food security (agriculture), education, water, sanitation and hygiene. Groups of farmers have been formed comprising six hundred members altogether. A Memorandum of Understanding has been signed with the Diocese of Kitgum. Diocese of Kitgum (Classis of the Church of Uganda, pertaining to the Anglican world community). 9 persons and 2 persons from the Diocese of Kitgum, who have been seconded to ZOA. CRWRC, MWH, PSO. € 109,739

to: ZOA North Uganda’s budget for 2008 is:

42 - ANNUAL REPORT 2007

€ 1,000,512


Objectives for 2007 1. ZOA Uganda aims to open offices in Kampala and Pader, recruit staff and launch projects. 2. ZOA Uganda aims to sign at least four donor contracts. 3. ZOA hopes to have sufficient funds available to become operational in 2008. 4. ZOA Uganda aims to set up thirty groups of twenty farmers that will receive access to agriculture products through vouchers issued in return for work 5. ZOA Uganda aims to work with at least one local organisation. Results achieved 1. This objective has been attained. ZOA has invested a lot of time in the organisational infrastructure and in recruiting and selecting staff. 2. Three out of four contracts have been signed. The fourth one was signed in 2008. 3. Not all proposals have been adopted. In 2008 additional efforts will be necessary to ensure that the programme delivers worthwhile results. This is especially true with respect to the primary education project. 4. Groups of farmers totalling six hundred members have been formed. Groups of farmers improve the access roads to their villages to facilitate trade in agricultural and other products. They are paid for their work in vouchers, enabling them to purchase seeds and other necessary farming items. They can thus increase their output and once again become self-sufficient. 5. ZOA is now working with the Diocese of Kitgum (DoK). A Memorandum of Understanding has been signed with AT Uganda, a national NGO. Objectives for 2008 • ZOA North Uganda will help farmers and their families (3,600 people) increase their agricultural output in 2008. • ZOA North Uganda will raise funds for primary education programmes in 2008.

43 - ANNUAL REPORT 2007


5.2¬

Emergency relief

In 2007 no tremendous disasters occurred. Disasters that received press coverage in Europe included the floods and Cyclone Sidr in South Asia and local floods in sub-Saharan Africa. ZOA spent funds previously dedicated toward emergency relief in the project areas. Pakistan Relief work following the earthquake in Kashmir has concluded. Completion of the last schoolhouse in October 2007 concluded ZOA’s involvement in this country. Total spending there during the past year equalled € 520,000. ZOA supported construction of eleven schoolhouses via Medair, as well as income-generating activities for 1,500 families. ZOA helped distribute 1,500 kits for temporary accommodations via Shelter Now International. Life in Kashmir has largely returned to normal, although vacant sites and personal trauma remain. Darfur In Darfur the situation remains tragic. Implementing programmes grew increasingly difficult in the second half of 2007. Operations were discontinued in Gereida and Abu Ajura due to lack of safety. ZOA managed to continue working in South Darfur in Nyala. Over € 100,000 was spent from donations toward emergency relief received from private donors. The objective of these programmes is to make the internally displaced persons as self-sufficient as possible. In the camps where ZOA works, the organisation met the basic needs of refugees. The main areas of emphasis are education and income-generating activities. Sri Lanka ZOA has deferred expenditure of part of the tsunami revenues until 2008 or later. Because violence flared up again in the North and East of Sri Lanka, large parts of the work area were inaccessible. ZOA had opportunities to spend nearly € 2,000,000 of the tsunami funds in other areas but decided not to. The tsunami victims in the crisis areas needed ZOA’s support the most, because they were affected by war as well as the tsunami. Ongoing violence complicated the relief efforts. ZOA intends to continue helping victims of war violence and natural disasters as long as possible. This means extending the period of expenditure. ZOA does this by providing temporary accommodations, water and sanitary facilities, education, healthcare and income generating activities. Ethiopia The programme in Borena, launched following the drought in the Horn of Africa, has been completed. In 2008 this programme will be continued in Somaliland. ZOA has spent € 20,000 here supporting livestock breeders by providing livestock vaccinations, introducing new grass species, improving water stations and supplying education. Floods Both Bangladesh and sub-Saharan Africa experienced floods. Bangladesh even suffered two in rapid succession during the second half of the year. Two brief fundraising campaigns for Bangladesh enabled ZOA to spend € 80,000 via Woord en Daad partner CSS (Christian Service Society). Of the Africa campaign proceeds, € 51,000 is being spent on improving agriculture in war-torn North Uganda.

44 - ANNUAL REPORT 2007


6¬ MP4 Monitoring & Policy Development … the future usefulness of NGDOs for the world’s poor will depend on their ability to overcome their learning disabilities. (Alan Fowler) Organisations active in development cooperation need to be learning organisations. At ZOA Refugee Care, enhancing learning capacity will figure among the central strategies in the years ahead. The Monitoring & Policy Development Department (MP4) set up in 2007 will distill knowledge and best practices related to trends in the sector from the daily goings on. Such knowledge may then be reapplied in the programmes to optimise the quality of efforts for refugees and displaced persons. Objectives for 2007 The main objective for 2007 was to set up the new MP4 department and to establish a foundation for pursuing the chief policy themes from the new strategy.

Objectives for 2007

General: • ZOA will set up a new Monitoring & Policy Development Department (MP4).

Knowledge & Policy: • Complete strategic frameworks. • The launch of the MP4 Department should be carried over to developing concrete policy and instruments.

Results achieved • • • •

A system has been devised for drafting project-based policy. The digital ‘LIZZ’ learning environment has been developed. This learning environment enables ‘remote participation’ by staff and partners in programme countries. Internal theme platforms have been established relating to sector themes. In Sudan a workshop was dedicated to exchanging knowledge and experience in strategic planning and programme monitoring.

• • •

ZOA’s vision, mission and Christian identity have been reformulated. The Signs of Hope strategic plan has been adopted, and the cor responding operating plan is now under development. A course of development has been launched for the policy themes: Civil Society, Community Based Organisations, capacity strengthe ning for partner organisations, gender, agriculture and education.

Monitoring & Evaluatie (M&E): • Revise the M&E model. • Prepare M&E as applicable to MFS financing (BuZa).

• A rough draft is available of a strategic planning, monitoring and evaluation (PME) model, based on Signs of Hope. • A protocol has been drafted for monitoring the MFS programme.

Planning & Review: • Revise the planning & review system.

• Planning & review revised in accordance with the strategic plan. • New formats developed for annual planning and reporting.

Quality management: • Maintain the internal quality system.

• Maintenance of the internal quality system (PMS) receives ongoing consideration.

Objectives for 2008

Plans for 2008 highlight: • Realise several courses of policy relating to: Civil Society, strengthening Community Based Organisations and local partner organisations, gender, agriculture and education. • Test and implement the PME framework. • ISO 9001:2000 certification at the head office. • Ongoing elaboration of the LIZZ digital learning environment. • Regional workshops in Africa and Asia, dedicated to exchanging knowledge and experience.

46 - ANNUAL REPORT 2007


7¬ Funding Doing right by refugees ZOA Refugee Care’s work with refugees revolves around the harsh consequences of wars, conflicts and natural disasters worldwide. People fleeing for their lives often lose everything they care about in the process. ZOA helps these people by providing emergency relief to meet basic needs, such as food and shelter. And ZOA’s assistance continues after the most urgent needs have been met. ZOA supports rehabilitation by working with the people. ZOA does not leave once the media coverage ceases but remains until the people are self-sufficient again. The ‘Here to stay’ campaign conveys this principle. ZOA aims to make a difference in people’s lives and to further the fight against injustice. In 2007 these efforts were successful once again, thanks in part to the loyal constituency. In addition to relief work in the countries, ZOA feels responsible for telling its constituency about the causes of conflicts, hunger and poverty. Many of these causes relate to injustice. Every day, 15,000 people die of diseases that could be prevented or cured with relatively inexpensive medication. Reversing this trend does not require charity as much as justice. This sense led ZOA to draft the new multi-year campaign to do right by refugees. This campaign directly reflects the motivation that drives ZOA’s work: doing right according to the Biblical command and being ‘truly’ and passionately involved. In this campaign, ZOA urges its constituency to do right by refugees and to become involved in the cause. ZOA has formulated the following objectives for 2007-2010: • Inspire Inspire the constituency in the Netherlands to act as ambassadors of compassion and justice for our constituency in the South. • Raise awareness Raise awareness among the constituency about the circumstances of displaced persons and our work with and for them. • Mobilise Mobilise more people and institutions to take action and become involved with our work, emphasising the importance of loyalty to displaced persons. 7.1. Churches ZOA has found a new way to involve churches in the Netherlands in its work in Asia and Africa. Two members of the Bethel Church in Veenendaal visited a congregation in Liberia. This established a relationship between the two congregations and cultivated an interest between members, as expressed through fundraising banquets intended to benefit Liberia. Items for prayer were exchanged as well. The lessons learned in the course of this project shall be applied toward elaborating formats and programmes to bring the constituencies in the North and South closer together. 7.2. Schools ZOA has a team of four district coordinators disseminating professional information at primary and secondary schools. These efforts place ZOA in contact with over 31,000 students a year (12,000 at secondary schools and 19,000 at primary schools). The material used by the district coordinators includes Just Care and WWkidz information kits. Just Care and WWkidz are initiatives of Tear, Woord en Daad and ZOA to teach teens and children about poverty and injustice in the world. The Just Care materials are estimated to have reached 14,000 secondary school students and the WWKidz ones 2,000 primary school students. District coordinators deliver presentations and organise nationwide campaigns, such as the kruidnotenactie, and the national Walk4Water campaign. In addition, exchange projects were organised between various schools in the Netherlands, Liberia and Thailand. Students from the Driestar secondary school (Gouda) visited a school in Sudan, ones from the Greijdanus secondary school (Zwolle) and the Ichthus secondary school (Kampen) a school in Liberia and ones from the ISG Arcus (Lelystad) and the Agnieten secondary school (Zwolle) a school in Thailand.

48 - ANNUAL REPORT 2007


Objectives for 2007

Results achieved

• ZOA will continue investing in recruiting donors that make regular contributions.

• ZOA has increased the number of donors. Financial objectives were accomplished. The number of contributing donors increased 6.5% with respect to 2006.

• ZOA will use new media to draft and launch an advertising campaign.

• In 2007 www.zoa.nl was redesigned. The site has become more interactive, features more (moving) images and provides ample opportunities to serve the growing number of visitors to the ZOA website.

• ZOA aims to strengthen ties with primary and secondary schools.

• ZOA contacted 59 schools, 10 % more than in 2006.

• ZOA will maintain current ties with churches and will contact them about custom projects.

• ZOA experimented with new ways to increase the involvement of Dutch churches by inviting them to adopt a project of a church in Asia and/or Africa. The number of churches thus affiliated with ZOA rose 20 %.

• ZOA aims to continue strengthening the ambassadors’ network, maintaining ties with current volunteers and recruiting new ones.

• In 2007 ZOA organised various activities to enable the new and established constituency to become involved.

• ZOA will remain involved or present at various events, such as the Red Ribbon concert, the EO-Jongerendag and EO-Gezinsdag and the Micha campaign.

• ZOA attended these and other events to highlight refugee issues. ZOA took part in the Micha Campaign.

• ZOA intends to expand fundraising among companies and capital funds.

• In 2007 ZOA was moderately successful in strengthening ties with entrepreneurs. Membership of ZOA Business Network has increased, however, thanks to recommendations from current members. Revenues have increased as well, thanks in part to additional donations.

7.3. Campaigns / events One of the highlights in 2007 was the launch of Walk4Water to kick off the annual door-to-door collection drive. At this event participants went on a sponsored walk to experience what having to walk miles for water is like. ZOA wanted to raise Dutch public awareness about problems with drinking water and sanitation in Africa and Asia. The national press coverage has led ZOA to make the Walk4Water an annual event (www.walk4water.nl). ZOA teamed up with World Vision, with support from partner organisations Tear, Red een Kind, Dorcas, Gereformeerde Hogeschool and the Verre Naasten, to organise the Red Ribbon World AIDS Day concert (www.red-ribbon.nl). The Red Ribbon concert was sold out, with over 800 people attending. ZOA and World Vision raised awareness about HIV/AIDS via this event. In 2007 preparations got under way for the MFS ambassadors programme in the Netherlands. This programme, which has received several years of government co-financing, is intended to broaden support via the use of ambassadors. ZOA, together with Woord en Daad, Tear, Kindernothilfe and Acet Slovakia, applied for EU funding toward an AIDS information campaign. 7.4. Business Network ZOA Business Network was set up to establish a link between corporate industry in the West and the target group in the South. The network enables ZOA’s business relations to become more involved in ZOA’s work. Lessons learned The ZOA organisation as a whole will need to target long-term private sector development (until 2010). In addition, ZOA Business Network aims to try harder than in 2007 to embed the knowledge and experience of entrepreneurs in the organisation.

50 - ANNUAL REPORT 2007


Objectives for 2008 • ZOA aims to increase the ZOA Business Network membership from 21 in 2007 to 28 in 2007. • ZOA Business Network activities will become more embedded within the organisation. To this end, last year’s activities will be evaluated in detail to provide input toward plans for the years ahead. Objectives for 2007

Results achieved

• ZOA intends to strengthen ties with entrepreneurs.

• Because the Ethiopia programme was downsized and because of changes within the organisation as a whole, ties got less attenton.

• ZOA aims to use ZOA Business Network as a vehicle to achieve financial growth. • ZOA aims to raise membership of ZOA Business Network, from 16 in 2006 to 20 in 2007. • ZOA aims for ZOA Business Network to become more prominent and integrated within the ZOA organisation.

• Income obtained via ZOA Business Network has increased, thanks in part to additional donations. • Membership of ZOA Business Network has increased to 21, thanks to word of mouth efforts by current members. • This long-term objective has not yet been achieved. ZOA will actively continue to pursue it in 2008.

7.5. Institutional Donor Management ZOA receives government grants – or institutional donations – to implement projects in programme countries. Several grants were requested via the head office in the Netherlands. Most project proposals, however, are submitted in the programme countries to institutional donors. To derive optimal benefit from the financing opportunities that these institutional donors offer and to meet their rigid accounting requirements, ZOA hired an institutional donors account manager at the head office in 2006. Objectives for 2007

Results achieved

• ZOA aims for an optimal match of projects and programmes with the institutional and private financing available.

• K  nowledge about donor requirements has been enhanced at both the head office and in the programme countries through workshops and focused advice. • ZOA’s internal application procedures for financing have improved. Financing for proposals is now granted based solely on a good quality score. • The intended three-year strategic donor planning per programme country remains incomplete.

• ZOA aims to strengthen ties with donors.

• O  f proposals submitted to the European Commission, 75% obtained qualitative scores exceeding 80 out of 100 points. • Accreditations with important institutional donors have continued with ECHO (FPA) and BuZa (COCA). USAID has granted IPVO accreditation.

Lessons for 2008 Everyone in the organisation cares about relationships with donors. Institutional Donor Management aims to establish a link between the donors and the organisation as a whole. The department would like to make all employees more aware that they are jointly responsible for relationships with donors. Drafting a long-term donor strategy plan for each country is an important acquisition instrument. This long-term vision is geared toward establishing sustainable, long-term relationships with donors and will help enhance relationships with donors involved in themes compatible with ZOA’s strategy. Objectives for 2008 The following growth objectives have been formulated to recruit additional donors and raise larger amounts. • ZOA boosts acquisition capacity of the programme countries; all ten programme countries should have a strategic donor plan by the end of 2008.

51 - ANNUAL REPORT 2007


• Z  OA monitors the quality of official project documentation; 90% of all reports processed without complaints from the donor. • ZOA strengthens ties with institutional donors and partners; all accreditations have been renewed General Funding objectives for 2008 The strategic objectives for the period 2007-2010 are concentrated on the following tactical objectives for 2008: • ZOA provides the boundary conditions for effective funding. These boundary conditions include: communication media, ICT and the necessary staffing. •  ZOA will use several new advertising methods in 2008, as stated in the new fundraising plan. Event marketing will be elaborated. •  ZOA aims to recruit at least 299 ambassadors for the doing right by refugees campaign in 2008. Said ambassador groups will operate within their own network to raise awareness about poverty and injustice. Next, these ambassadors intend to inspire their network with the relevant teachings of the Bible and to challenge them to act as well. The table below lists the specific objectives by target group: Description

2008 (20% of the total in 2010)

Ambassadors Direct reach Junior ambassadors 200 4,500 (180 take action) (180x25) Young ambassadors 24 2,000 (20 take action) (20x100)

Indirect reach 1,800

Adult ambassadors 69 30 church 30 school 9 events

9,000 church (30x150 = 4,500) events (9x500 = 4,500)

60,000

Business ambassadors 6

60 (6x10)

Total

15,960

299

8,000

69,800

CBF The CBF percentage for 2007 was 16.8 %, which is 0.3 % higher than the 16.5 % expected. This increase arises from the absence of major relief campaigns and the revenues for emergency relief. This is to be expected, as major relief campaigns have not materialised. Quality and transparency ZOA Refugee Care deeply values quality and transparency. ZOA is CBF-certified and belongs to the VFI. ZOA donors may indicate via a reply coupon or the website whether they wish to receive mail and – if so – which mail. ZOA has a complaints procedure and reports complaints to the CBF. Accounts of expenditures and results appear on the website and in newsletters and the annual report (available online and universally accessible). ZOA’s work is reviewed by various external evaluators (including some from government authorities) and accredited auditors. ZOA has an internal audit system to ensure effective and efficient operations. Would you like to know more about our work (or the quality of our work)? See www.zoa.nl for additional information or contact us at +31(0)55 3663339 or info@zoa.nl.

52 - ANNUAL REPORT 2007


8¬ Human Resources Management HRM policy is the set of measures to promote quality and job satisfaction among employees as a means of furthering ZOA’s objectives. HRM in 2007 In 2007 the HRM Department contributed to ZOA’s growth in quality and volume. • The department has encouraged employees to enrich their knowledge and skills. This was necessary to strike a balance between an organisation ruled by procedure and one with a developmentdriven HRM policy. Grant providers have rigid HRM policy requirements as well. • The involvement of the head office with the employees abroad and the extent of services from the head office have been spearheads in 2007. • In the past year the HRM department started recalibrating the job classification system; the changes will be effective from 1 January 2008. • An investigation in 2007 has led us to decide to digitise staff and payroll records. Research and recommendations In 2006 the MT commissioned a study of the consequences of HR policy for the performance of the organisation. In 2007 the recommendations arising from that investigation started to be implemented. These recommendations revolve around three issues: 1. Identity ZOA’s identity – what the organisation stands for and what drives us – has been clearly stipulated again. 2. CEO A new CEO has been appointed to provide ZOA Refugee Care with cohesive coaching and guidance. 3. Strengthen supervisors Supervisors need to give their employees freedom to manoeuvre and equip them for their professional work and personal enrichment. In 2008 an HRM impact study will be conducted to assess the effects of this HRM policy. In 2011 this study will be repeated. Staff changes New employees In 2007 HRM dedicated its efforts mainly to recruiting and selecting national and international employees. Recruitment for international positions in countries such as Afghanistan and North Sudan was especially time-consuming. In late 2007 the vacancies for country directors in both these countries were finally filled. At the head office another student from the post-doctoral programme for development studies at Nijmegen Catholic University was offered a work-study position. Management Team Johan Mooij became the CEO in August 2007. His previous position was as a member of the Executive Board of Flevo Hospital in Almere. Mooij worked for over five years in development cooperation in Sudan and was a board member of Tear for nine years, including five as chairman. In March 2007 Mr Wil Omlo was appointed Human Resource Manager. Head of the Programmes Department Rein Dekker left the organisation to resume field work in Botswana. Marius Stehouwer has filled this vacancy in the meantime. Otto Kamsteeg, head of the Funding Department, has left the organisation as well and has been succeeded by Ewout Suithoff. Mr Suithoff transferred to this position from within the organisation. The management team now comprises: Johan Mooij (CEO), Leo den Besten (MP4), Wil Omlo

54 - ANNUAL REPORT 2007


(HRM), Marius Stehouwer (Programmes), Ewout Suithoff (Funding) and Arnoud de Jong (Finance). Country programmes In Thailand Cor Portier was succeeded as country director by Brian Solomon, who previously worked in Afghanistan. Paul Roelofsen, formerly country director in Cambodia, left for Ethiopia and was succeeded in Cambodia by Bernie O’Neill. In Afghanistan Bernhard Kerschbaum was appointed country director. Kerschbaum had previously worked as General Affairs Manager in Afghanistan. In the incipient country programme in Uganda, Guido de Vries, previously active in South Sudan, was appointed director. Volunteers In 2007 the following numbers of volunteers served ZOA: Category Volunteers at the head office Collectors Involved in organising the collection drive week

Number of volunteers 30 21,000 1,700

The volunteers at the head office perform duties such as entering data and running the library. ZOA makes increasing use of off-site volunteers, who write and translate texts. Short Term Workers ZOA uses Short Term Workers (STW-ers). These professionals may be deployed in dire emergencies and for temporary support (three months on average) with rehabilitation programmes. ZOA has access to about 35 Short Term Workers. ZOA organises seminars for the STW-ers, addressing many different aspects of humanitarian relief work. The HRM Department supervises the STW-ers. In 2007 these professionals were used on various occasions. Objectives for 2008 • The HRM Department will finalise a labour market communication plan in conjunction with the Funding Department to approach new employee recruitment systematically. o ZOA will communicate actively with relevant universities and polytechnics to bring in young, qualified staff. o The labour market communication plan will also address more experienced employees. • In 2008 the first HRM effect study will be conducted. • The HRM Department will work with ZOA’s management in the different countries to improve HRM policy. • By dealing in a timely manner with contracts that expire, the HRM Department expects to fill vacancies sooner. • The HRM Department will continue to professionalise supervision of international employees.

55 - ANNUAL REPORT 2007


Afghanistan

Thailand

5,1%

2,6%

2,2%

25,0%

3,7%

1,3%

1,6%

0,4%

0,0%

0,0%

0,0%

0,0%

3,7%

1,9%

1,6%

1,3% 0,0%

Uganda

0,0% 4,9%

Ethiopia

7,7% 0,0%

Liberia

Northern expats Regional (South-South)

Angola

Sri Lanka

Cambodia

Sudan North

Sudan South

Staff category in percentage of total headcount

National

0,0%

2,4%

0,0%

3,4%

4,3%

0,0%

7,4%

0,0%

0,0%

Other staff

11,5%

4,9%

0,0%

5,1%

2,2%

12,5%

0,0%

7,6%

11,3%

1,3%

80,8%

87,8%

94,9%

88,9%

91,3%

62,5%

85,2%

89,2%

85,5%

97,0%

100,0%

100,0%

100,0%

100,0%

100,0%

100,0%

100,0%

100,0%

100,0%

100,0%

Northern expats (NL contract)

2

0

2

3

1

2

1

4

1

1

Local personnel

24

41

37

114

45

6

26

311

61

233

26

41

39

117

46

8

27

315

62

234

Number of employees within the organisation Reporting to the organisation in the Netherlands (staff at headquarters + programme countries) average full-time equivalents during the year: Actual Actual Actual 2007 2006 2005 The Netherlands 36,5 35,7 34,4 Short-term workers 0 0,1 0 1,8 Africa 13,6 17,3 16,9 Asia 12,3 12,6 11,5 62,5 65,6 64,6 Staff hired locally (including international expats), as of 31 December (headcount): Actual Actual Actual 2007 2006 2005 Africa 267 358 331 Asia 633 466 415 900 824 746

56 - ANNUAL REPORT 2007


9Works Council ZOA has had a works council comprising five members since 1996. Three of the five members worked at the head office in Apeldoorn, two members are based abroad and represent employees in Asia and Africa. In late 2007 the works council had three vacancies: two in Apeldoorn and one for Africa. The works council meets with the management once a month. The Works Council in 2007 During the first half of 2007 the WC was involved in recruiting a new CEO. On behalf of the staff the WC discussed several general areas of concern with the management, such as the importance of good and transparent communication, both at the head office in Apeldoorn and between Apeldoorn and at the ZOA country offices abroad. Other subjects discussed included drafting a new ZOA identity memorandum and the situation in several ZOA countries. The increase in staff turnover in 2007 was discussed as well. At a staff meeting in December the new General Terms of Employment for 2008 and 2009, a new performance evaluation system and a new recruitment and selection procedure were adopted. In addition, the WC asked substantive questions about the annual budget for 2008. The Works Council in 2008 The works council’s activities depend on what happens within the organisation. No specific themes have been identified or planned for the year ahead. The WC will continue exchanging ideas with the management and looks forward to working together constructively again in 2008.

57 - ANNUAL REPORT 2007


How can you help? ZOA Refugee Care is dedicated to defending the rights of refugees. That is why we provide emergency relief and assist with rehabilitation. We work alongside the refugees to build a new future. ZOA aims to work toward change and to continue fighting injustice. Based on our conviction that the Bible calls upon us to do right by our neighbours, we have the courage and the desire to appeal to our constituency to do right as well. Do right and help us do right We are grateful for the financial support from our donors, who make our work possible. We also appreciate all the time and knowledge our volunteers donate and feel supported through involvement and prayer. You can help us defend the rights of refugees. Would you like to know how? Contact ZOA Refugee Care at phone number +31 (0)55 3663339 and ask to speak with any of the persons below: • Head of the funding department: Ewout Suithoff (e.suithoff@zoa.nl); • For individuals: Johan Guis (j.guis@zoa.nl); • For schools and events: Nathalie Eilander (n.eilander@zoa.nl); • For churches: Yvonne Ploegman (y.ploegman@zoa.nl); • For corporations and capital funds: Harry Verwaaijen (h.verwaaijen@zoa.nl); • For institutional donors and partner organisations: Sander Schot (s.schot@zoa.nl)

Give your heart, give your time, give your knowledge, give your money.


Annual Accounts 2007

59 - ANNUAL REPORT 2007


ASSETS

31 December 2007

31 December 2006

BALANCE SHEET PER 31 DECEMBER 2007

Tangible fixed assets Building

387,526

429,654

Inventory & Equipment

176,043

224,878

Vehicles in programme area’s

314,396

159,160 877,965

813,692

307,377

78,522

2,737,417

2,377,434

Cash

11,020,474

11,705,453

Total Assets

14,943,234

14,975,101

Stocks Receivables

LIABILITIES

31 December 2007

31 December 2006

Reserves and funds Continuity reserve General

1,325,504

987,944

Pre-financing

907,560

907,560 2,233,064

1,895,504

Allocated reserve Financing assets

1,185,342

892,214

Programme guarantee

320,210

491,404

Emergency relief

426,336

462,343

Other

253,720

0 2,185,608

1,845,961

Funds Humanitarian assistance funds for: Starting country programme

7,193

5,871

Rehabilitation projects

495,523

346,720

Emergency relief projects

2,661,696

2,974,022 3,164,412

3,326,613

7,583,084

7,068,078

Short-term liabilities

Total liabilities

Taxes and social security contributions

66,526

66,020

Personnel expenses

62,942

56,885

Accruals

4,134,877

4,261,616

Other liabilities

3,095,804

3,522,502 7,360,150

7,907,023

14,943,234

14,975,101

61 - ANNUAL REPORT 2007


INCOME

Actual 2007

Budget 2007

1,023,082

1,115,000

Actual 2006

Income own fundraising activities Door to door collection Legacies Contribution, donations, gifts

246,282

175,000

306,870

4,736,476

5,144,500

4,574,843

Income from third party campaigns Subsidies from government and others Other income TOTAL INCOME

EXPENDITURES

1,037,522

6,005,840

6,434,500

5,919,235

4,460,735

4,426,672

3,471,222

13,212,097

12,090,065

12,525,034

18,934

0

286,641

23,697,605

22,951,237

22,202,132

Actual 2007

Budget 2007

Actual 2006

14,048,287

18,904,229

14,572,191

STATEMENT OF INCOME AND EXPENDITURES

Spent on objectives Rehabilitation Own programmes/projects Support/subsidies through local partners

270,245

0 14,318,532

0 18,904,229

14,572,191

Emergency relief Support provided through local partners

1,806,332

500,000

2,144,992

Direct relief

3,371,758

1,571,579

3,430,739

Preparation and Coordination from the Netherlands Education/Awareness raising Total spent on objectives

5,178,090

2,071,579

5,575,731

654,527

784,268

460,604

610,434

666,753

518,459

20,761,582

22,426,829

21,126,985

Spent on fundrasing Expenses own fundraising Expenses Participation in external campaigns Expenses received subsidies

962,406

1,066,944

1,044,620

69,468

100,302

116,675

171,973

Management and Administration TOTAL EXPENDITURES SURPLUS/DEFICIT

193,873

208,183

1,203,847

1,361,119

1,369,478

1,217,170

1,296,509

1,380,577

23,182,599

25,084,457

23,877,040

515,006

-2,133,220

-1,674,908

SURPLUS/DEFICIT: Funds Humanitarian assistance funds: Starting country programme

1,322

Rehabilitation projects

148,803

Emergency relief projects

-312,326

5,871 -176,559

244,853

-1,895,822 -162,201

-1,762,226 -2,072,381

-1,511,502

Reserves Continuity reserve

337,560

Financing assets

293,128

Programme guarantee

-171,194

Emergency relief

-36,007

Other Allocated reserves

253,720

TOTAL CHANGE IN RESERVES AND FUNDS

62 - ANNUAL REPORT 2007

-17,839

-523,963

491,404 -43,000

-130,847

677,207

-60,839

-163,406

515,006

-2,133,220

-1,674,908


Actual 2007

Budget 2007

Actual 2006

Out of own fundraising

6,005,840

6,434,500

5,919,235

Out of third party campaigns

4,460,735

4,426,672

3,471,222

12,705,525

12,090,065

13,308,904

38,784

0

Cash flow from operating activities

CASH FLOW OVERVIEW

Received

Out of subsidies Other income

23,210,884

386,961 22,951,237

23,086,322

Payments Programme and coordination costs Fundraising, management and administration costs

20,796,968

21,760,076

2,805,766

3,324,381 -23,602,734

Depreciations

21,126,985 2,750,055 -25,084,457

-23,877,040

-2,133,220

-443,484

397,279

Cash flow from operating activities

347,233

5,429

Cash from investments: Assets bought / sold

-461,553

-516,759

Stocks

-228,855

-41,333

Change in cash equivalents

-684,979

Cash equivalents 31-12

11,020,474

Cash equivalents 1-1

11,705,453

Change in cash equivalents

-2,133,220

-1,001,577 11,705,453 12,707,030

-684,979

-2,133,220

-1,001,577

The decrease of cash is mainly caused by investments and additional programme spendings. Because of the decrease in liabilities the solvency and liquidity of the organisation improved as follows: RATIO’S Solvancy

Actual 2007 51%

Equity Total Liabilities Liquidity expressed by acid ratio Floating assets - Stocks Short-term liabilities

Budget 2007

Actual 2006

38%

47%

7,583,084

4,934,858

7,068,078

14,943,234

13,000,000

14,975,101

187%

151%

178%

13,757,891

11,949,667

14,082,887

7,360,150

7,900,000

7,907,023

The budget 2007 was made under the precondition that the Tsunami activities would be finalised in 2007. Because the activities will also continue in 2008, the net assets decreased less than expected.

63 - ANNUAL REPORT 2007


Explanatory notes to the annual accounts 2007 General The annual accounts have been prepared in accordance with the Guideline 650 of Fundraising Organisations (RJ 650, revised 2007). Reporting period These annual accounts have been prepared on the basis of a period under review of one year. The financial year coincides with the calendar year. Change of system The annual accounts have been prepared in accordance with the amended RJ 650. This is the first year that this new RJ 650 has been used. This change of system does not directly influence the result and the assets (reserves and funds). The changes mainly concern: • Using different models for the balance sheet and the statement of income and expenditure; • No longer allocating the costs of management and administration but presenting them separately; For comparative purposes, the figures of the previous financial year have been adjusted.

Accounting principles for the Balance sheet and the Statement of Income and Expenditures General The accounting principles used are based on historical cost. Unless indicated otherwise, assets and liabilities are listed at face value. Income and expenditure are allocated to the period to which they relate. Transactions in foreign currencies Transactions in foreign currencies are converted against the exchange rate applying at the time of the transaction. Monetary assets and liabilities in foreign currencies are converted on the balance sheet date in the functional currency against the rate applying on this date. Non-monetary assets and liabilities in foreign currencies that are listed at historical cost are converted into euros at the exchange rates applying on the transaction date. Differences in exchange rates appear as a result on the statement of income and expenditure. Use of estimates The preparation of the annual accounts requires the management to form an opinion and to make estimates and assumptions that influence the application of accounting principles and the reported value of assets and liabilities and of income and expenditure. The actual outcome may deviate from these estimates. The estimates and underlying assumptions are continually assessed. Revised estimates are listed in the period in which the estimate is revised and in future periods for which the revision may have consequences. Rounding Due to rounding off procedures, minor rounding differences can arise on conversion into whole euros.

64 - ANNUAL REPORT 2007


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. Maintenance expenses will only be entered as assets if they extend the economic life of the object. The depreciations are calculated as a percentage of the acquisition price according to the straight-line method on the basis of the economic life: • Buildings : 31/3 % • Refurbishments : 10 % • Fixtures and equipment : 25 % • Vehicles in programme areas : 331/3 % The loans to non-consolidated participations are included at face value after deduction of any necessary downward value adjustments. The other tangible fixed assets are valued at acquisition price or lower market value. Dividends are accounted for in the period in which they are made available for payment. Interest earnings are accounted for in the period to which they belong, taking account of the effective interest rate of the asset concerned. Any profits or losses are accounted for under financial income and expenditure. 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 costs that can be directly allocated to the acquisition of stocks. The valuation of the stocks takes account of any downward value adjustments on the balance sheet date. Debtors, prepayments and accrued income Debtors 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

Continuity reserve The continuity reserve enables the organisation to meet its commitments during a (temporary) stagnation of funds. Reserve for special purposes The restriction on spending of the reserve for special purposes has been determined by the board. It does not constitute an obligation; the board may cancel this restriction whenever it wishes to do so. Other reserves Other reserves concern reserve assets remaining after the aforementioned expenditures. Funds Funds concern assets acquired with a specific use designated by third parties.

65 - ANNUAL REPORT 2007


Personnel remuneration/pensions

Defined contribution scheme Obligations relating to contributions to pension schemes on the basis of defined contributions are entered as expenditure in the statement of income and expenditure in the period in which the contributions are due. Debts

Programme obligations ZOA enters into (subsidy) obligations in the areas where it is active. These will often be long-term obligations. There will be a (subsidy) obligation after the board has passed a resolution to this effect and has communicated it to the (subsidy) recipient, often the target group represented by a local organisation or government agency, resulting in a legally enforceable or actual obligation. This obligation is entered in the balance sheet as a debt if the total contract value of donors is insufficient to cover these programme obligations. Obligations relating to years one year after the balance sheet date are included in the long-term liabilities.

Accounting principles for the Statement of Income and Expenditures All proceeds are entered before the gross amount as income, unless this chapter explicitly states otherwise. Costs needed to realise certain income are presented as expenditure in the statement of income and expenditure. Income from own fundraising activities Income designated for a specific use is explained separately in the notes to the statement of income and expenditure. A maximum of 20% of this income is used to cover the expenses for public relations, recruitment, management and administration.

Contributions, donations and gifts Contributions, donations and gifts appear in the year in which they have been received, with the exception of receipts that can be allocated to a period during which a specific mailing campaign has taken place. Donations in kind are valued at actual value in the Netherlands. Legacies Legacies are entered in the financial year in which the scope can be reliably established. Provisional payments as advances are accounted for as income from inheritances in so far as they have not been accounted for in a previous financial year. Income from joint campaigns The income from joint campaigns appears in the year in which the scope can be reliably established, on the condition that any advances received will at least be accounted for in the year that they have been received. Income from third party campaigns The contributions from other fundraising organisations are accounted for as ‘income from third party campaigns’ for the amount received by the organisation. They are entered in the year in which 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 Vluchtelingenzorg does not bear any risk.

66 - ANNUAL REPORT 2007


Subsidies

Subsidies Operating subsidies are shown in the statement of income and expenditure of the year in which the subsidised expenditure is included or in which the income has been lost or in which the operating deficit has occurred. Subsidies in kind The received subsidies 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 the place of delivery. If the 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 expenditure. Costs Since interested parties also wish to gain insight into the level and composition of the costs of their own organisations, the notes provide a specification of these costs in accordance with the model C of the Audit Guidelines. Spending toward objectives Expenditures toward objectives include amounts allocated toward activities designed to meet the objectives during the financial year as well as implementation costs relating to the financial year. Expenditure, presented under the objectives rehabilitation and emergency relief, includes 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, office inventory etc. , which after the programme has ended will be made available to the local partner. Costs fundraising organisation All costs made for activities whose aim is to persuade people to donate money for one or more of the objectives are earmarked as costs of fundraising income. This means that the costs for propaganda, publicity and public relations are regarded as costs of fundraising income, unless they are information costs. Often, the activities will 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 Vluchtelingenzorg makes for the (internal) management and administration and which are not allocated to the objective or fundraising income. The next section gives a more detailed explanation of how these costs are allocated.

Cost allocation Costs are allocated to the objective, fundraising income and management and administration according to the following criteria:

67 - ANNUAL REPORT 2007


Step 1 The total costs of the own organisation fall into two main groups: A) Costs own organisation abroad; 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 programme in the countries (outside the Netherlands) where ZOA Refugee Care is active. B) Costs own organisation in the Netherlands Step 2 The costs own organisation in the Netherlands fall into two kinds of expenditure: 1) Implementation costs that are directly attributable Costs that are directly related to the implementation of the objectives. The items that are accounted for under implementation costs that are directly attributable are: -

The preparation and coordination of rehabilitation (mainly the costs of the Programme Department, the support teams) and emergency relief (mainly the costs of the Emergency Relief desk)

-

The direct costs relating to information and awareness raising

-

The direct costs of income own fundraising, campaigns by third parties and subsidies.

Step 3 2) Allocated implementation costs This includes expenditure that could be allocated to the objectives based on prudential criteria (number of work places, deployment of staff, etc.) and according to a steady course. These costs include the costs of the departments Executive Office, Operations, general costs and costs made by the board. These costs are accounted for under “Costs management and administration�.

Relationship between the different cost categories Implementation costs own organisation Category

Fundraising Realisation the objectives

Direct costs Direct acquisition costs relating to fundraising (own activities)

Costs of management and administration

Implementation costs of own

Implementation costs of own

organisation directly attributable

organisation allocated to own

to own fundraising

fundraising

Costs incurred in connection with

Implementation costs of own

Implementation costs of own

programmes / projects / activities

organisation directly attributable

organisation allocated to realising

that directly target the objective

to the realisation of the objective

the objective

68 - ANNUAL REPORT 2007

Indirect costs


Notes to the balance sheet per 31 December 2007 TANGIBLE FIXED ASSETS Building

Inventory & equipment

Vehicles

Total 2007

Total 2006

At 1 January 2007 Acquisition value

801,162

718,473

331,465

1,851,098

1.353.305

Cumulative depreciation

371,508

493,595

172,305

1,037,407

709.139

Book value

429,654

224,878

159,160

813,692

644.166

985

91,991

368,577

461,553

516.759

0

0

0

0

18.964

43,113

140,828

213,339

397,280

347.233

Changes in book value: Investment Desinvestment Depreciations Depreciations desinvestment

0

0

0

0

18.964

-42,128

-48,837

155,238

64,273

169.526

802,147

810,463

700,042

2,312,652

1.851.098

Cumulative depreciation

414,621

634,420

385,646

1,434,687

1.037.407

Book value

387,526

176,043

314,396

877,965

813.692

Balance

At 31 December 2007 Acquisition value

The investment in means of transport for the programme countries concerns the acquisition of extra vehicles due to the more stringent safety requirements and replacement of part of the relatively old fleet of vehicles. Approximately 40 % percent of the tangible fixed assets in the Netherlands relates to the objectives, whereas 60 % concerns operations. As far as assets are located in the programme countries these relate to 100 % own operations. Building

Inventory & equipment

Vehicles

Total 2007

Total 2006

Used for realising objectives

154,916

87,926

314,396

557,238

414.462

In use for operations

232,610

88,117

0

320,727

399.230

387,526

176,043

314,396

877,965

813.692

On 13 December 2006, the current value of the buildings was valued by an independent valuer at â‚Ź 875,000. STOCKS 31-12-2007

31-12-2006

Acquisition value

307,377

78,522

Book value stocks

307,377

78,522

Stocks are available toward the objectives in Sri Lanka.

69 - ANNUAL REPORT 2007


RECEIVABLES Receivables comprise the following:

31-12-2007

31-12-2006

1,179,410

1,030,902

88,553

108,283

0

26,000

Grants receivable: - European Union - Ministry of Foreign Affairs - PSO - UN organisations

152,020

0

- USAID-OFDA

318,590

534,635

- MRRD (Afghan government)

493,563

0

- Other donors

286,972

439,454

Receivable interest

79,620

92,733

Various receivables and pre-paid programme expenses

48,363

14,307

Other receivables and pre-payments

90,326

131,120

2,737,417

2,377,434

Grants receivable are financial contributions which are referring to projects already (being) implemented and pre-financed by ZOA. Grants receivable from MRRD are contractual prefinancing liabilities of projects which are ultimately financed by the World Bank. The management of ZOA assessed the grant as a high risk receivable because of the complex Afghan context and uncertainty with respect to the international development aid. At the moment a provision for bad debts is not necessary. CASH 31-12-2007

31-12-2006

8,020,110

7,459,392

651,174

725,798

Balances in euros Netherlands Programme countries

8,671,284

79%

8,185,190

70%

Balances in foreign currencies Netherlands Programme countries

Total

693,616

1,567,443

1,655,574

1,952,820

2,349,190

21%

3,520,263

30%

11,020,474

100%

11,705,453

100%

ZOA aims to keep cash balances in euros wherever possible. Dollar contracts with institutional donors causes currency positions in US-dollars. For that reason rate differences are unavoidable. In general they do not influence the relief and rehabilitation activities because most of the expenditures are also paid in US-dollar. The high cash position is caused because ZOA received money from a few big donors which will be spent in 2008 and because of the extension of the Tsunami project. These projects will cause a major decrease of cash in 2008.

70 - ANNUAL REPORT 2007


RESERVES AND FUNDS RESERVES Overview of changes in the reserves

31-12-2006

Added to

Withdrawn from

31-12-2007

General

987,944

337,560

1,325,504

Pre-financing

907,560 1,895,504

337,560

2,233,064

892,214

293,128

1,185,342

Continuity reserves

907,560

Allocated reserves Financing assets Program guarantee

491,404

-171,194

320,210

Emergency relief

462,343

-36,007

426,336

Other

253,720 1,845,961

546,848

253,720 -207,201

2,185,608

General ZOA Refugee Care aims to maintain a reserve that counterbalances the general financial risks of the organisation and the specific risks inherent in carrying out the programmes. To cover the short-term risks and to safeguard the continuity on the longer term, ZOA Refugee Care maintains a continuity reserve amounting to 25 % of the own costs budgeted. This percentage is based on the risk profile of ZOA within her external environment and the internal control measures taken. See for additional information the corresponding paragraphs in the annual report. Actual 2007 Own costs of the organisation Continuity reserve

Budget 2007

Actual 2006

21,106,222

24,584,457

21,732,047

2,233,064

2,215,225

1,895,504

10.6%

9.0%

8.7%

Because the level of the continuity reserve is too low compared with the risk profile positive results on the exploitation will be added to this reserve. The level of the reserves is an important point of attention for the organisation. Both from the perspective of risks as well as subsequent to the public debate about reserves held by charity organisations ZOA will continue to review its policy.

71 - ANNUAL REPORT 2007


Continuity reserve General A surplus on the exploitation will be added to this reserve when the total amount of the continuity reserve does not meet the level needed. The surplus on the continuity reserve will be added to the other reserves. Pre financing The pre-financing reserve was established because programmes and (parts of) projects often have to be started before the financial means (committed) have been received. The pre-financing reserve addresses such situations. Per 31 December 2007 â‚Ź 812,153 of this reserve is used for projects in South Sudan and Afghanistan. Allocated reserves The restriction on spending of the allocated reserve has been determined by the board. It does not constitute an obligation; the board may cancel this restriction whenever it wishes to do so. Financing Assets These reserves indicate which part of the reserve is tied to tangible fixed assets, and which part is tied to stocks allocated toward objectives or operations. Changes in these assets will give rise to a change in the Assets Fund. Entries to the Assets Fund will be credited to the continuity reserve and debited from the other reserves, as far the continuity reserve does not meet the minimum amount. Programme guarantee The board defined this reserve for specific programme risks for which a guarantee is give to a country programme. Large institutional donors are funding the programmes substantially. Without guarantees, falling away of these donors could have a major impact on the continuity and sustainability of the programme. Risks may also vary depending on the fields where ZOA operates. Even without direct external financing, some programmes may be carried out through internal pre-financing from this. 2007

2006

Country programme Ethiopia

165,000

165,000

Country programme Sri Lanka

155,210

326,404

320,210

491,404

Emergency relief This reserve was established at the initiative of the Board of Governors of ZOA Refugee Care and not because of earmarked donations from contributors. The Board deliberately allocated this reserve in light of the fact that provision of emergency relief is a core activity of the organisation. That said, ZOA Refugee Care must be financially able to respond to requests for aid without delay. However, funding drawn from the emergency relief fund is considered to be a form of pre-financing and is to be compensated afterwards as much as possible through earmarked donations received through emergency relief campaigns. Other Other reserves are created for specific purposes in the programme countries. Analysis changes in reserves The increase of the general continuity reserve of â‚Ź 338,000 is caused by a positive operational result as a consequence of improved efficiency in our work. The other allocated reserves have increased due to a change in the method of allocating costs to projects.

72 - ANNUAL REPORT 2007


FUNDS The humanitarian assistance funds consist of 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. That is evident particularly in the level of the allocated reserve. Surpluses and deficits will be settled as much as possible within the funds and if possible within projects with a similar goal. The remainder will be added or withdrawn from the other reserves. Humanitarian assistance funds: 31-12-2006

Received money

Spent on projects

Contribution general reserves

31-12-2007

Starting country programme Myanmar

5,871

7,152

5,830

0

7,193

5,871

7,152

5,830

0

7,193

60,629

284,437

626,893

-281,827

0

0

83,379

84,930

-1,551

0

Rehabilitation projects Afghanistan Angola Burundi

0

0

46,000

-46,000

0

Cambodia

77,508

159,928

143,104

14,048

80,284

Ethiopia

60,202

319,285

135,000

42,504

201,983

Liberia

26,023

218,140

334,959

-90,796

0

7,540

50,837

48,960

-23,427

32,844

12,343

107,762

122,175

-2,070

0 908

Sri Lanka North Sudan South Sudan

0

405,299

382,222

22,169

Thailand

50,114

118,887

112,090

56,911

0

Uganda

0

38,992

30,201

185

8,606

ZOA Business Platform

0

203,000

55,387

0

147,613

Netherlands (education)

52,361

0

29,076

0

23,285

346,720

1,989,946

2,150,997

-309,854

495,523

Emergency relief projects Afghanistan

87,594

0

38,715

0

48,879

Bangladesh

0

175,527

67,000

0

108,527

Ethiopia

240,538

10,153

128,983

0

121,708

Pakistan

374,045

8,712

272,447

0

110,310

2,031,755

14,875

-85,989

0

2,132,619

240,090

47,679

194,300

0

93,469

Sri Lanka North Sudan Uganda

0

46,185

0

0

46,185

2,974,022

303,131

615,457

0

2,661,696

Rehabilitation projects This reserve consists of monies allocated toward rehabilitation programmes obtained from earmarked donations from private individuals and organisations or government grants, unless these monies have been officially committed. In that case resources received but not yet spent appear as Short-term liabilities. Emergency relief projects This reserve consists of monies allocated toward emergency relief programmes obtained from dedicated donations from private individuals and organisations or government grants, unless these monies have been officially committed. In that case resources received but not yet spent appear as Short-term liabilities. This reserve decreased enormously. It comprises the contributions received from individuals toward emergency relief following the tsunami. Because abundant short-term funding was provided through institutional sources, the emergency relief campaign proceeds shall be allocated toward long-term humanitarian assistance (rehabilitation stage) for the victims. This approach should ensure responsible allocation of funds.

73 - ANNUAL REPORT 2007


Analysis of changes in Funds The shortage of funds for Liberia is compensated with the surplus of funds for Thailand. For Afghanistan, ZOA financed projects out of the general reserves to respond timely to the needs of the most vulnerable people. The remainder of the ‘kruidnoten’ campaign of € 14.048 is spent on other projects. Water and education projects in Ethiopia will be realised in 2008 with money raised in 2006 and 2007. A surplus in Ethiopia has risen because amounts were received related to costs in 2006. The Business Network has its own fund which is made up from contributions by the members and which will be used for projects in which they are involved. ZOA received a lot of money for Sri Lanka from institutional donors to help the victims of the Tsunami. For that reason, it was not necessary to use the ZOA-Tsunami fund in 2008. ZOA will spend this money in such a way that the needs of the Sri Lankan people will be met. The increase of the fund is caused by the interest on the outstanding money. SHORT TERM LIABILITIES 31-12-2007

31-12-2006

Taxes and social security contributions

66,526

66,020

Personnel costs

62,942

56,885

Accruals

4,134,877

4,261,616

Creditors

1,037,570

1,046,833

Programme related liabilities

975,000

1,032,680

Liabilities abroad

942,696

911,139

Other liabilities

140,538

531,850

7,360,150

7,907,023

Taxes and social security contributions Concerns taxes and social security contributions still due as of 31 December 2007. Personnel costs Concerns holiday pay including social premiums payable as of 31 December 2007. The rights of employees to holiday time not yet taken appear here as a liability. The pension agreement of ZOA Refugee Care is a defined contribution arrangement. Therefore no provisions according RJ 271 are necessary. Accruals Donor contributions received in advance that will be spent after 2007 appear here as liabilities. ZOA Refugee Care 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 in the event that the commitment is not fulfilled.

European Union UN organisations Ministry of Foreign Affairs Prisma/ICCO

31-12-2007

31-12-2006

1,198,363

843,000

376,288

431,266

2,301,894

799,123

42,396

328,075

SHO

0

1,148,327

Tear fund NL

0

624,384

Others

74 - ANNUAL REPORT 2007

215,936

87,441

4,134,877

4,261,616


Creditors These include the regular liabilities to suppliers, both in the programme areas and in the Netherlands. Program related liabilities These liabilities are related to the risks of implementing projects in the area’s where ZOA is working. Different kind of circumstances (security, weather circumstances, lack of resources, etc.) could cause programmes falling behind in realising the planned objectives. This could cause a discrepancy between the budget available and the projects yet to be realised. This additional contribution is expected to enable the programme to realise its objectives and consequently to make the results more sustainable for the target group. Per 31 December 2007 these amounts related to the closing of the programme in Angola and programme areas in Ethiopia. Liabilities abroad These liabilities refer to not specific programmes or projects but are related to our programme countries and financial “intercompany relations� Other liabilities and accruals Liabilities that could not be classified under the aforementioned current liabilities. In 2006 this item included various one-off costs. In 2007 these reserves were not necessary.

75 - ANNUAL REPORT 2007


Notes to the statement of income and expenditures 2007 INCOME General Income in percentage of total income

Actual 2007

Budget 2007

Actual 2006

Income own fundraising activities

24.4

28.0

Income from third party campaigns

19.0

19.3

15.6

Subsidies

56.6

52.7

56.4

100

100

100

Others

26.7

1.3

To be able to respond to the wishes of the target group in our programme areas, the aim is to have at least 30 % income from our own fundraising. Furthermore, the subsidy granted by one subsidy provider to one country programme should not be higher than 35 % of this programme to avoid donor dependence. Analysis Since the costs of attracting subsidies is lower than those of the own fundraising, the percentage of income from own fundraising is under pressure. By paying special attention to this in its long-term plans, ZOA tries to increase this percentage. Income from own fundraising Source of income from own fundraising

Actual 2007

Door to door collection

Budget 2007

Actual 2006

1,023,082

1,115,000

Mailing actions

945,150

950,000

1,037,522 959,409

Legacies

246,282

175,000

306,870

- Individuals

874,240

965,000

763,985

- Churches and Schools

805,274

902,500

868,465

1,251,583

1,325,000

1,275,326

860,229

1,002,000

707,658

6,005,840

6,434,500

5,919,235

With specific designation:

Actual 2007

Budget 2007

Actual 2006

Rehabilitation programmes/projects

1,306,419

1,678,500

1,012,449

Gifts and donations

- Companies, Charity funds & Other Private supporters

Emergency relief programmes/projects Income own fundraising activities

349,107

600,000

529,092

1,655,526

2,278,500

1,541,541

Analysis The lower income from own fundraising is mainly caused by emergency aid proceeds that have been budgeted but not realised. The reason is that, fortunately, no major disaster occurred in 2007. The slightly disappointing proceeds for specific purposes have been compensated by raising money from institutional donors. Income from third party campaigns These amounts concern income from campaigns by fundraising organisations in the Netherlands to support ZOA Refugee Care programmes and projects. They also reflect contributions from international organisations or foreign donors in the private sector.

76 - ANNUAL REPORT 2007


Subsidies This item reflects contributions from the Dutch government, the European Union and United Nations organisations, such as UNHCR, UNDP, UNICEF, WFP etc. Whether and in what amounts donors are willing to contribute to an emergency situation during the year in areas where ZOA operates is difficult to anticipate for in the budget. Part of the grants received in the year under review will be spent after that year. With contributions from donors that arise from spending committed under contract, the resources that have yet to be spent are listed under “Short-term liabilities” as “Accruals”. Overview total income and main donor groups amount x 1.000 BUZA PSO

Actual 2007

Budget 2007

3.382

Actual 2006

2.950

2.807 1.007

498

335

PRISMA

1.543

1.373

1.313

Dutch governement

5.423

4.658

5.127

EU

3.462

4.307

5.064

UN organisations

2.699

1.927

1.303

Other public funding donors

1.628

1.198

1.031

13.212

12.090

12.525

Analysis Financing by the Dutch government is higher than budgeted. One of the reasons for this is a contract with the embassy in Ethiopia for a peace development project in the Horn of Africa. The UN also undertook extra projects in Ethiopia. The number of other institutional donors has increased because of the extra activities undertaken in Afghanistan, financed by the World Bank. The annex shows an overview of the income per individual institutional donor. Please see for more details the donoroverview in the attachments to the Annual Accounts. Other income Actual 2007 Interest income

Budget 2007

220,420

Actual 2006 202,633

Income preceding years

0

214,054

Programme income preceding years

0

263,898

-201,486

-393,944

Other

18.934

PM

286,641

The financial income (not being project-related interest income and exchange differences) is included under other income. Exchange differences result from the revaluation of the bank balances in foreign currencies. These are mainly US dollars. Valuation differences will occur when converting into euros. These valuation differences are the result of fluctuations in the value of the dollar. These valuation differences are shown in the annual accounts under the entry other income. When the value of the dollar goes up against the euro, there will be positive valuation differences. On the other hand, the financing in euros (spending in dollars) has a negative effect on the spending margin. If the value of the dollar goes up, ZOA must make a valuation profit on its dollar supply. These dollars relate to the project contributions that have already been received but have not yet been spent. The spending margin in dollars for the projects is basically not affected by this change in valuation. An actual result will arise when projects are financed in euros and spending is in dollars.

77 - ANNUAL REPORT 2007


Notes to the statement of income and expenditures 2007 EXPENDITURES Cost structure of the organisation Programme costs abroad in the field

Actual 2007

Budget 2007

Actual 2006

84.1%

83.6%

84.4%

Programme costs in the Netherlands (Education)

2.6%

2.7%

2.2%

Programme coordination in the Netherlands

2.8%

3.1%

1.9%

89.5%

89.4%

88.5%

Total spent on objectives Fundraising costs

5.2%

5.4%

5.7%

Costs of management and administration

5.3%

5.2%

5.8%

100.0%

100.0%

100.0%

Total costs of the organisation

ZOA’s aim is to spend at 88 % of its resources on the objective. In 2007, we had to make cuts. Our aim to have the share funds acquisition costs and the cost of management and administration drop by 10 % has been achieved. As a result, ZOA Vluchtelingenzorg currently has a healthy cost base Rehabilitation and Emergency Relief programmes The world of humanitarian aid is highly dynamic. This does not only affect our own operational capacity but also the policies of major donors for the countries concerned. The overview of expenditure per country shows that there are considerable differences between the aid that has been planned and the aid that has been delivered. Overview per country Actual 2007 Afghanistan Angola

Budget 2007

Main cause of deviation from budget Take over NSP programme

2,091,673

889,402

1,049,946

435,617

532,016

1,323,397

Bangladesh

67,000

Burundi

46,000

60,000

Ethiopia

1,611,511

2,271,321

Cambodia

Actual 2006

Relief food disaster

2,721,279

710,768

639,512

966,230

Liberia

1,761,351

2,181,284

1,194,616

Sri Lanka

5,626,924

5,722,610

4,777,627

Myanmar

49,901

95,764

82,803

North Sudan

906,537

1,051,478

1,039,240

South Sudan

1,881,757

2,086,281

1,870,002

Thailand

3,701,091

3,115,515

3,239,644

Uganda

109,739

684,046

15,290

Pakistan

283,021

398,246

1,183,207

Laos

224,245

173,333

Others

-43,515

1,075,000

NL

33,000

Iran

Decreasing interest of donors

Programme started later than planned

-102,275

19,496,622

78 - ANNUAL REPORT 2007

Restructuring country programme

779,161 Not attributable to one country 7,755

20,975,808

20,147,922

Project Just Care


Rehabilitation Own programmes/projects concern programmes/projects that are implemented by the organisation itself or together with (local) partners to further the objectives of the organisation. Emergency Relief Support provided through local partners Concerns a donation to the Thai-Burmese Border Consortium (TBBC) in Thailand in order to support Burmese refugees at the Thai-Burmese border. Other contributions were given to partner Medair for emergency relief assistance in Pakistan. Direct relief Concerns direct assistance in emergency situations through allocation of personnel, funds and other resources. Preparation and Coordination from the Netherlands Here the costs of preparation and coordination for the programme countries and Emergency Relief are accounted for. Raising awareness Includes costs for raising the awareness of the general public and of ZOA supporters in particular. Spent on fundraising The major source of income for ZOA are “institutional donors”. In the Statement of income and expenditures this income appears under “external campaigns” and “subsidies”. The organisational costs of raising these contributions is relatively low. Although the costs of “own fundraising” need to be related to the cost rate, the rate of total fundraising costs at ZOA tends to be much lower. Cost rate of total fundraising Actual 2007 Own fundraising External campaigns Subsidies Total costs fundraising In percentage of total income Cost own fundraising in percentage

Budget 2007

Actual 2006

962,406

1,059,318

1,107,682

69,468

121,791

123,716

171,973

193,873

208,183

1,203,847

1,374,982

1,439,581

16.0%

16.5%

18.7%

5.1%

6.2%

6.5%

Thanks to the spending cuts made in 2007, the cost rate of own fundraising was almost at target level. Savings were mainly made on fundraising campaigns such as telephone and mailing campaigns. Turnover of staff at the fundraising department meant that not all processes had reached the required efficiency. The expectations for 2008 are that the cost rate for own fundraising will drop below 16 %. Management and Administration Costs of management and administration are the costs the organisation makes for (internal) management and organisation and that are not allocated to the objective or to income raising. Since these costs are fixed costs, they have hardly changed over the last few years. Thanks to savings on office expenses and facility costs, we nevertheless managed to save on these costs. In connection with the introduction of the new RJ guideline 650 for fundraising institutions, Model C of the guideline is shown for 2007. This different presentation may lead to minor reconciliation differences as compared to the 2006 annual accounts.

79 - ANNUAL REPORT 2007


Attribution of costs 2007 2007

Objectives

Rehabilitation

Own programmes/projects

14,155,623

Subsidies to local partners Direct organisational costs abroad

160,060

Fundraising

Relief

3,173,369

Education Coordination Own

Cost of management and External Subsidies adminicampains stration

Budget 2007

Total 2006

17,563,742

19,502,487

17,773,475

1,806,332

1,806,332

1,571,579

2,144,992

198,389

358,449

200,000

511,069

1,808,291

Salaries/social charges

234,750

Total 2007

164,014

420,743

327,638

40,817

82,872

707,570

1,743,654

1,975,668

Pension costs

11,402

29,249

22,777

2,838

5,761

49,189

121,216

137,347

125,710

Other personal costs

11,537

35,576

21,554

610

1,236

159,110

229,622

215,715

210,490

469,027

688,219

630,750

174,673

133,633

157,690

Direct costs (campaigns, telemarketing etc.)

436,441

Travel and subsistence

62,578

Accommodation costs Office costs

35,260

32,586

37,251

4,507

9,150

25,927

7,161

20,361

16,707

2,858

5,803

33,276

86,166

90,774

88,847

112,735

26,537

97,355

2,450

4,733

47,296

291,106

260,628

247,394

88,136

88,136

63,238

84,076

120,160

261,124

245,171

113,090

-13,494

-13,494

0

-18,835

1,217,170

23,179,752

25,084,459

23,877,039

Total 2006

Budget 2006

Total 2005

17,773,475

18,124,765

19,208,859

Board Other general costs

6,257

86,801

2,682

15,388

29,836

Less: Overhead compensation of PSO Total

14,315,683

5,178,090

610,434

654,527

962,406

69,468

171,975

These costs include an amount of â‚Ź 397,281 (2006: â‚Ź 347,233) for depreciations.

Attribution of costs 2006 2006

Objectives

Rehabilitation

Own programmes/projects

14,172,231

Subsidies to local partners Direct organisational costs abroad

399,960

Fundraising

Relief

3,319,630

Education Coordination Own

Cost of management and External Subsidies adminicampains stration

281,614

2,144,992

2,144,992

1,691,015

1,616,786

111,109

511,069

1,126,491

906,949

1,606,465

Salaries/social charges Pension costs Other personal costs

142,341

341,933

298,916

78,601

92,151

854,349

1,808,291

1,313,618

9,895

23,771

20,780

5,464

6,406

59,394

125,710

91,321

111,679

17,636

47,877

37,036

9,637

11,210

87,094

210,490

220,650

142,303

630,750

719,103

694,180

Direct costs (campaigns, telemarketing etc.)

547,248

83,502

Travel and subsistence

16,349

29,509

34,332

8,487

8,432

60,581

157,690

115,040

103,616

Accommodation costs

6,930

18,213

14,553

3,964

4,762

40,425

88,847

62,565

76,104

41,326

27,169

86,783

12,805

6,421

72,890

247,394

184,994

252,159

84,076

84,076

54,246

82,575

140,603

113,091

123,133

279,972

-18,835

-18,835

1,380,577

23,877,040

Office costs Board Other general costs

2,368

-27,869

4,972

-2,283

-4,700

Less: Overhead compensation of PSO Total

14,572,191

5,575,731

80 - ANNUAL REPORT 2007

518,459

460,604

1,044,620

116,675

208,183

-37,206

23,826,941

25,044,441


Other information Remuneration Board and Management ZOA board members are not paid. Members are appointed without regard for their organisational or religious affiliation. The costs listed under Board (see above) pertain to meeting costs and any expenses for travel and accommodations. The costs of the annual report as well as accountants fees (in the Netherlands) are also listed as Board costs. The ZOA board can be described as a supervisory board. The position and powers of the Managing Director are set forth in the management statute. Management bears ultimate responsibility for the total operational organisation. Personnel costs Management Gross salary Social premiums Pension premiums

Actual 2007

Budget 2007

Actual 2006

83,839

79,733

85,060

4,717

5,841

4,171

11,701

11,700

12,660

100,257

97,274

101,891

For comparison purposes the costs were extrapolated to a whole year. Gross salary includes holiday pay and a yearend bonus. The real costs were â‚Ź 41,774. ZOA remains far within the norms formulated by the VFI. Number of staff During the financial year, ZOA Refugee Care employed 954 (2006: 880) people. Appropriation of results The result has been appropriated according to the breakdown indicated in the Statement of Income and Expenditures.

81 - ANNUAL REPORT 2007


To: the Board of ZOA Refugee Care

Auditors' report Introduction We have audited the accompanying financial statements of ZOA Refugee Care, Apeldoorn, The Netherlands, for the year 2007 which comprise the balance sheet as at 31 December 2007, the profit and loss account for the year then ended and the notes. Board’s responsibility The Board is responsible for the preparation and fair presentation of the financial statements and for the preparation of the management board report, both in accordance with the guideline for annual reporting 650 ‘fundraising organisations’ of the Dutch Accounting Standards Board. This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation and fair presentation of the financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances. Auditor's responsibility Our responsibility is to express an opinion on the financial statements based on our audit. We conducted our audit in accordance with Dutch law. This law requires that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and 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 entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements give a true and fair view of the financial position of ZOA Refugee Care as at 31 December 2007 and of its result for the year then ended in accordance with the guideline for annual reporting 650 ‘fundraising organisations’ of the Dutch Accounting Standards Board. Zwolle, 29 mei 2008 KPMG ACCOUNTANTS N.V.

Y. van der Veen RA

82 - ANNUAL REPORT 2007


APPENDIX

BUDGET 2008

INCOME

Budget 2008

Actual 2007

1,050,000

1,023,082

Actual 2006

Income own fundraising activities Door to door collection Legacies Contribution, donations, gifts

200,000

246,282

306,870

5,615,000

4,736,476

4,574,843

Income from third party campaigns Subsidies from government and others Other income

STATEMENT OF INCOME AND EXPENDITURES

TOTAL INCOME EXPENDITURES

1,037,522

6,865,000

6,005,840

5,919,235

2,403,482

4,460,735

3,471,222

16,957,997

13,212,097

12,525,034

0

18,934

286,641

26,226,479

23,697,605

22,202,132

Budget 2008

Actual 2007

Actual 2006

20,797,374

14,048,287

14,572,191

0

270,245

0

Spent on objectives Rehabilitation Own programmes/projects Support/subsidies through local partners

20,797,374

14,318,532

14,572,191

Emergency relief Support provided through local partners

1,189,657

Direct relief

1,460,000

Preparation and Coordination from the Netherlands Education/Awareness raising Total spent on objectives

1,806,332

2,144,992

3,371,758

3,430,739

2,649,657

5,178,090

5,575,731

1,048,167

654,527

460,604

956,621

610,434

518,459

25,451,819

20,761,582

21,126,985

Spent on fundrasing Expenses own fundraising

1,143,885

962,406

1,044,620

Expenses Participation in external campaigns

123,213

69,468

116,675

Expenses received subsidies

210,117

171,973

208,183

1,477,215

1,203,847

1,369,478

1,003,690

1,217,170

1,380,577

TOTAL EXPENDITURES

27,932,724

23,182,599

23,877,040

SURPLUS/DEFICIT

-1,706,245

515,006

-1,674,908

Management and Administration

Added to/withdrawn from: Fondsen Humanitarian assistance funds: Starting country programme Rehabilitation project Emergency relief projects

4,322 -2,115,657

1,322

5,871

148,803

244,853

-312,326 -2,111,335

-1,762,226 -162,201

-1,511,502

Reserves Continuity reserve

452,812

337,560

Financing assets Programme guarantee Emergency relief

-47,722

Other Allocated reserves

TOTAL CHANGE IN RESERVES AND FUNDS

-523,963

293,128 -171,194

491,404

36.007

-130,847

253,720 405,090

677,207

-163,406

-1,706,245

515,006

-1,674,908

83 - ANNUAL REPORT 2007


Long-range estimate 2008 - 2012 (x 1.000 euro’s)

STATEMENT OF INCOME AND EXPENDITURES

INDICATORS

Budget 2008

Number of programma countries

Total 2009

Total 2010

Total 2011

Total 2012

10

10

11

12

12

2,545

3,000

3,200

3,300

3,500

Percentage income non-subsidies

35%

35%

35%

35%

35%

Norm cost percentage own fundraising(CBF)

16%

16%

16%

16%

16%

6%

6%

6%

6%

6%

Target volume per country

Norm cost percentage total fundraising

6% 5% 5% 5% 5% Norm costs of management and administration

ZOA will add in the years 2009 - 2010 yearly € 1,000,000 to the Continuity reserve to meet the needed level. See also the explanation to the continuity reserve. A yearly reservation of € 300,000 will be made to finance new programmes. INCOME

Budget 2008

Income own fundraising and participation in external campaigns Subsidies

Total 2009

Total 2010

Total 2011

Total 2012

9,268

10,500

12,320

13,860

14,700

16,958

19,500

22,880

25,740

27,300

26,226 30,000 35,200 39,600 42,000 TOTAL INCOME

EXPENDITURES

Budget 2008

Total 2009

Total 2010

Total 2009

Total 2010

25,887

30,578

34,547

37,613

Spent on objectives Total spent on objectives

25,452

Spent on fundrasing

5.6%

1,477

5.5%

1,665

5.6%

1,966

5.6%

2,221

5.8%

2,419

Management and Administration

3.8%

1,004

3.8%

1,148

3.9%

1,356

3.9%

1,532

4.0%

1,668

TOTAL EXPENDITURES

27,933

28,700

33,900

38,300

41,700

SURPLUS/DEFICIT

-1,706

1,300

1,300

1,300

300

-2,111

300

300

300

300

405

1,000

1,000

1,000

0

-1,706

1,300

1,300

1,300

300

Added to/withdrawn from Funds Reserves TOTAL CHANGE IN RESERVES AND FUNDS

84 - ANNUAL REPORT 2007


Overview institutional donors per category in 2007 Participation in external campaigns donor

Subsidies Actual 2007

donor

Actual 2007

BWAA

4,992

DMV/HH

1,500,000

DIAK

3,903

DMV/VG

509,300

223,002

RNE-LKA

947,515

IOM

72,311

RNE-ETH

416,158

NPA

36,091

RNE AGO

WORLDEDU

32,973

CRWRC

ACF-SL OTHER Total ATP LOCAL

Total BUZA-donors

9,697

EU-ETH

14,600

ECHO

397,569

EO-MET WG W&D DHCGK SHO HAPPYGIFT

43,643 57,514

32,844

TEAR-NL

1,174,510

KIA

1,261,730

REK

4,063,166

TOTAL Participation in external campaigns

4,460,735

EU THA

BTC MRRD WSH Total GOV-donors

16,712 8,241 645,312 670,265

UNHCR-ETH

299,201

UNHCR-LIB

565,718

UNHCR-THA

666,870

FAO WFP-AFG WFP-ETH UNICEF-THA

112,915 225,903 9,691 19,227

UN-LIBERIA

179,989

UNOCHA

546,841

CERF Total UN-donors

72,415 2,698,770

PSO OFDA PRISMA KNH GTZ OTHER Total others

7,693 495,558 3,462,154

AUSAID

249,974

Total ATP NL

301,257

Total EU-donors

75,556

2,147,571

496,851

EC

1,161,368

13,224

EUROPEAID

EIDH

6,027

9,016 3,381,989

497,663 566,803 1,543,646 488 223,211 167,108 2,998,919

TOTAL Subsidies

13,212,097

85 - ANNUAL REPORT 2007


Accountability Tsunami funds of SHO and Kerk in Actie Change in SHO Fund

2007

2006

â‚Ź SHO-fund per 1 januari

1,148,327

2,000,000

Added Part in external campaign Interest

-

-

13,041

78,545

Total added

13,041

78,545

Withdrawn Preperation & Coordination

-

62,356

Direct relief

855,496

528,688

Organisational costs in the programme area

305,872

Total withdrawn SHO-fund per 31 December

Change in KIA Fund

339,174 1,161,368

930,218

-

1,148,327

2007

2006

â‚Ź KIA-fund per 1 januari

261,730

-

Added Subsidie KIA Interest

1,000,000

800,000

-

-

Total added

1,000,000

800,000

Withdrawn Preperation & Coordination

30,000

24,000

Direct relief

785,608

459,815

Organisational costs in the programme area

446,122

Total withdrawn KIA-fund per 31 December

86 - ANNUAL REPORT 2007

54,455 1,261,730

538,270

-

261,730


Abbreviations BuZa Ministery of Foreign Affairs CAPP Country Annual Policy Plan CBF Central Bureau for Fundraising CBO Community Based Organisation CARE International organisation for relief and rehabilitation CDC Community Development Committee CRWRC Christian Reformed World Relief Committee ECHO European Community Humanitarian Office EU-CORD EU – Christian Organisation en Relief and Development FAO Food and Agriculture Organisation of the United Nations GZB Reformed Mission League ICCO Interchurch organisation for development cooperation IESA Angolan Evangelical Church (Igreja Evangélica Sinodal De Angola) ISO International Organisation for Standardisation MFS Co-financing System BuZa (Medefinancieringsstelsel) OFDA Office of U.S. Foreign Disaster Assistance PRISMA Dutch Christian organisations in relief SHO Cooperating Aid Organisation Netherlands (Samenwerkende Hulporganisaties) UNHCR United Nations Refugee Office UNOCHA United Nations Office for the Coordination of Humanitarian Affairs USAID U.S. Agency for International Development VFI Branch Organisation for fundraising (Vereniging Fondsenwervende Instellingen) WFP World Food Programme ZIS ZOA Information System

Credits

ZOA REFUGEE CARE

2007

©2008

ANNUAL REPORT

ZOA Refugee Care P.O. Box 4130 7320 AC Apeldoorn The Netherlands Telephone : +31 (0)55 3663339 Fax : +31 (0)55 3668799 E-mail : info@ZOA.nl Website : www.ZOA.nl

Bank Relations: Rabobank Nunspeet-Elburg, Netherlands. Account number: 38.75.12.012 IBAN: NL02 RABO 0387 5120 12 SWIFT adres: RABO NL 2U Postbank: 550 Board ZOA Refugee Care: (as per 31 December 2007)

Drs. Pim Zoeteweij, Gouda Chairman Mr. Renate G. Westerlaken-Loos, Veenendaal Secretary Drs. Wout J. Adema RA MBA, Nunspeet Treasurer Jan W. Boogerd, Maarssen Mr. Ingrid Verbeek-den Daas, Maarssen Ing. Karel A. de Vries, ‘s-Gravenpolder Drs. Aleid W. Westerveld MD MPH, Hegebeintum

Directors: Johan Mooij MBA, Chief Executive Officer Drs. Arnoud J.M. de Jong RA, Deputy Director

Editors: Arnoud de Jong, financial statements Els Sytsma, text Jos Versluis, text en coordination Inge van der Weijden, text Translation: Lee Mitzman Design: Frivista - (y)our mission, Amersfoort Printed by: Drukkerij De Bunschoter Images: www.folkertrinkema.com, ZOA The information contained in this report (excluding photos) may be reproduced, provided ZOA Refugee Care is notified

ZOA Refugee Care is registered with the Chamber of Commerce under number: 41009723.

and this Annual Report is acknowledged as the source. ZOA would like to receive a copy of the publication in question.

87 - ANNUAL REPORT 2007


P.O. Box 4130 | 7320 AC Apeldoorn | The Netherlands | T: +31 55 3663339 F: +31 55 3668799 | E: info@zoa.nl | www.zoa.nl | Bank acc.: NL02 RABO 0387512012

88 - ANNUAL REPORT 2007


ZOA-vluchtelingenzorg - jaarverslag 2007 Engels