N°1527 Av. Colonel Mondjiba-Kinshasa /Ngaliema. … · 018/94 Bukavu-RDC Tél : (+243) (0) 99 7 79 8230 E-mail : [email protected] . Rapport d’audit FFC 2014 6 BANK ACCOUNT OF THE

Rapport d’audit FFC 2014

1

N°1527 Av. Colonel Mondjiba-Kinshasa /Ngaliema.

REPUBLIQUE DEMOCRATIQUE DU CONGO

February 2015

AUDIT REPORT ON THE CONTROL OF ACCOUNTS AND FINANCIAL STATEMENTS FOR THE PERIOD

FROM 01 January to 31 December 2014

Bureau d’Etudes et d’expertise pour le Développement des Affaires et des Projets Cabinet Expert Comptable Agréé ; Ord. N° 018/94 Bukavu-RDC

* Etudes * Expertise * Evaluation * Audits * Conseils * Gestion *

Services

Bukavu/Siège social

Avenue Kasongo n°35 Bâtiment COOCEC-Kivu

Tél : +243 99 77 98 230

[email protected]

Goma/Bureau

Avenue Station la Victoire (3 Paillotes)

Route Sake Tél : +243 99 7 79 82 30

[email protected]

Kinshasa/Bureau

Avenue Nkongolo n°6 Quartier Joli Park(en face de Babylone)

Tél : +243 99 99 40 794

[email protected]

mailto:[email protected]




2

To Madam the president of the Board

ofdirectors of “Fonds pour les femmes

Congolaises”(FFC)

Kinshasa Ngaliema- Democratic Republic

of the Congo

Bukavu, 02 February 2015

Dear President of the Board,

Please find enclosed our report of control of accounts and financial statements of

Fonds pour les Femmes Congolaises «FFC», for the period going from 01st January to

31st December 2014.

We wish you a good reception of it

Issued in Bukavu, 20 February 2015

The Director of BEDAP

Anatole BASHUNGI BAHOGWERE

Anatole BASHUGI BAHOGWERHE

Certified Public Accounting


3

CONTENTS

I. FUNDS MANAGEMENT « FFC» AND AUDITOR OF THE STRUCTURE

II. REVIEW OF OBJECTIVES, WAIT FROM THE MISSION AND USED METHODOLOGY

III. REPORT OF AUDITORS

IV. FINANCIAL STATEMENTD

Table 1: Balance sheet of FFC on 31 December 2014

Table 2: GLOBAL BUDGET FOLLOW-UP

Table 3: General and annual movement of treasury of FFC on 31 December 2014

Table 4: Global situation of treasury of FFC on 31 December 2014

Table 5: Verification of the treasury balance

APPENDIX

Appendix 1: Situation of accounts of donors on 31 December 2014

Appendix 2: Document put on disposal of the audit mission

Appendix 3: Table of depreciations

Appendix 4: Inventories

NOTES AND COMMENTS ON THE FINANCIAL STATEMENTS


4

I. MANAGERS OF THE FUNDS «FFC», AUDITOR

AND BANK OF THE STRUCTURE


5

2.3.4. Information on the objective of the control of expenses for the Triennal program

(first year of the Triennal program). Year 2014

Title of the grant contract Triennal program: Effective

empowerment, development of

Congolese women, sustainability and

perenity of the Congolese women’s

movement

Country DEMOCRATIC REPUBLIC OF CONGO

Beneficiary FFC N° 1527 Colonel Mondjida Av.

Kinshasa/Ngaliema, DRC

Budget line of the grant contract Convention

Period of beginning of the action Year 2014

Period of the expiration of the action Year 2016

Total cost of the action for year 1 USD 881 880.00

Maximal amount of the grant received from

the financial partners intervening directly in

the triennial program for its second year of

execution

USD 672 518.96

Local Contribution Of FFC USD 6 283

Total amount received up to now from the

contractant donors by the beneficiary (FFC)

after the first year of the triennial program

including local participation

USD 672 518.96

FINANCIAL PARTNERS OAK FOUNDATION, MAMA CASH,

EMBASSIERS: France, Holland, Norway;

TASOK, GWI, AJWS, Mama cash, FCP, PRBB,

GFW, Math, International, FFC, and other

donors

AUDITOR BEDAP Bureau d’Etudes et d’expertise pour le Développement des Affaires et des Projets Cabinet Expert-Comptable Agréé ; Ord. N° 018/94 Bukavu-RDC Tél : (+243) (0) 99 7 79 8230 E-mail : [email protected]



6

BANK ACCOUNT OF THE STRUCTURE

Rawbank en Euro(1270,76)

Rawbank en Usd

. Banque Internationale de Crédit en USD/KIN: 23011324201-85 USD

. Banque Internationale de Crédit en Euro (9066,67Euro)/BENI: 24011324202-94 EU

. Banque Internationale de Crédit en Euro (27225,38 Euro)/KIN: 23011324202-82 EU

. Banque Internationale de Crédit en Euro (3194,25 Euro épargne): 23511324201-34 EU


7

II. REVIEW OF OBJECTIVES, WAIT FROM THE MISSION AND

USED METHODOLOGY


8

I.1. Review of the mission objectives

Following the terms of reference, the audit of account of “Fonds pour les femmes

Congolaises «FFC» in short for the period going from January to 31st December 2014,

aims at a certain number of objectives, such as:

1. Examination of financial regularity, by control and evaluation of exactitude,

exhaustivity and sincerity of different accounting transactions related to

functioning of FFC, or integrally, either by sounding according to the necessities

and according to the evaluation of risks before, in course of audit;

2. Examination of conformity to the projects purposes, by the control and the

evaluation of transactions (revenues and expenses);

3. Examination of the conduct of businesses in economic and efficient manner,

by the control and the evaluation:

a) Of the minimization of costs of resources used for the activities by

ensuring an appropriate quality,

b) Of the comparison of expenses related to the budget and of the

explanation of eventual differences.

4. Examination of the opportunity, of pertinence and of the functioning of the

internal control system, by the control and the evaluation:

a) Of the internal organization (structures, functions, tasks, competence,

responsibilities, methods, procedures, etc.),

b) Of the existence of respect and of the application of the laws,

regulations,, directives;

c) Of the protection of resources and of assets;

d) Of the preventions of errors and of frauds;

e) Of quality and of fiability of the information system.

5. Verify the level of putting in application of formuled recommendations in the

previous reports of audit, accounting period of 2013 or the first year of this

triennial program, as well as their impacts on the quality of the financial

management of FFC;


9

6. Recommendations on the aspects found as being again weak or non-conformed

to the accounting principles generally admitted.

This in order to allow us expresses a free, independent and professional opinion on

the accounts of “Fonds pour les femmes Congolaises «FFC» in short at the end of the

period closed on 31 December 2014.

1.2. Methodology of the audit

a) Starting meeting:

Our works stated with a starting meeting which happened in the presence of the co-

ordination team of FFC in the exception of the director who was at the mission in

Holland.

b) Reception of document

After the stating meeting, the accounting documents were availed to us. These

documents were composed of:

- Budget of the period to audit ;

- Evidences of revenues and expenses;

- Treasury copybooks;

- Views of bank credits related to different transfers done by different financial

partners;

- The banks accounts statements;

- Stubs of cheques drawn during the period to audit;

- Previous reports of audit

c) Implementation of the mission

During our works, we have proceeded by:

The verification of all the justificative pieces of expenses and revenues availed

to us;

The verification of financial statements;

Examination of the control system:

d) Restitution meeting:

The restitution meeting of our work conclusion happened in the presence of the

responsible of “Fonds pour les femmes Congolaises. «FFC»; such as: the director, the


10

administrative and logistic manager, charged of communication and fundraising,

charged of finances, assistants of the program, assistant at the direction and two

members of the Board.

III. REPORTS OF THE AUDITORS

(Opinion of previous auditors)


11

To madam the president of

The Board of Director of

“Fonds pour les femmes Congolaise”

FFC at Kinshasa-Ngaliema

Dear Madam,

We have audited the financial statements of FFC for the period going from 01 January to 31

December 2014, closed on 31 December 2014.

These financial statements are in responsibility of the direction of Fonds pour les Femmes

Congolaises «FFC».

Our responsibility consists of expressing our opinion on these financial statements on the

basics of our audit.

We have done our audit confirmedly to the international norms of audit. These norms require

that the audit should be planned and realized in order to obtain the reasonable insurance

that the financial statements do not have significant anomalies. Our audit consists of

examining, on the basics of texts, the elements justifying the data presented in the financial

data. The audit also consists of evaluating the accounting principales and significant

estimations done by the direction, as well as the presentation of financial statements in their

whole. We hope that our audit will constitute a well founded base of the expression of our

opinion.

At the end of our works of audit, we will attracked your attention on the following fact:

Financial statements

The expenses of projects appearing in the financial statements have made object of

verification;

At our view, we certify that the financial statements and the accompanied documents which

are attached, sincerely present, in all their significative aspects, the financial situation of

“Fonds pour les Femmes Congolaise” (FFC) as well as the result of these activities for the

period closed on 31 December 2014.

Issued in Bukavu, 20 February 2015

The Director of BEDAP


12

Anatole BASHUNGI BAHOGWERE Certified Public Accounting

IV. FINANCIAL STATEMENTS


13

A. BALANCE SHEET OF FFC ON 31/12/2014 USD

Balance sheet on 31/12/2014

A C T I F

Désignation Notes Gross Val. in USD

Depreciation and provision in USD

Net val. in USD

Recall in USD on 31/12/2013

I. Engaged and immobilized Values

I.1Terrains

Terrain 4000 0 4000 4000

Sub-total (a) 4000 0 4000 4000

I.2 Corporal immobilizations :

Office Equipment 17347,52 5866,51 11481,01 8406,69

Movables 2959 902,125 2056,875 1596,75

Cafeteria material 209,6 107,55 102,05 0

Sub-total (b) 20516,12 6876,185 13639,935 10003,44

Sub-total of immobilized values 24516,12 6876,185 17639,935 14003,44

II. circulating values

II.1 Eexploitation values

Matters & furnitures 786,48 0 786,48 152,34

Sub-total © 786,48 0 786,48 152,34

II.2 realizable values

GWI 52928,13 0 52928,13 0

Ambassy of Holland 22691,9 0 22691,9 234943,83

FCP 155800,75 0 155800,75 0

Sub-total 231420,78 0 231420,78 234943,83

II.3 Available values :

. Banque Internationale de Crédit in USD/BENI

60,45 0 ,00 60,45

1358,28

. Banque Internationale de Crédit in USD/KIN

5493,42 0 ,00 5493,42

84624,24

. Banque Internationale de Crédit in Euro (9066,67Euro)/BENI

11696 0 ,00 11696

27401,74

. Banque Internationale de Crédit in Euro (27225,38 Euro)/KIN

35120,74 0 ,00 35120,74

66853,17

. Banque Internationale de Crédit in Euro (savings) 3194,25

4120,58 0 ,00 4120,58

4036,15

Raw bank in Euro(1270,76) 1639,28 0 ,00 1639,28 0

Raw bank in Usd 21958,52 0 ,00 21958,52 0

Coopérative Mecre kin 50,2 0 ,00 50,2 50,2

. Cash in canadien dollars (200) 159,569 0 ,00 159,569 182,49

Cash in switzerland franc 0 0 0 296,22

. Cash in congolese Franc (584145) 649 0 ,00 649 3330,36


14

. Cash in USD 79520,12 0 ,00 79520,12 13747,99

Sub- total 160468,029 0 160467,929 201880,84

GENERAL TOTAL 417191,41 6876,19 410315,12 450980,45

LIABILITIES

Désignation Notes Net Values Recall in USD on 31/12/2013

I. Own funds

Proper capital 400 400

Constituted own property 3347,54 0

Equipment grant 61431,81 30471,81

Sub-total/proper own property

65179,35 30871,81

16 Debts in long term 0,00 0

Sub-total 0 0

17 Debts in middle term 0,00 0

Sub-total 0 0

II. Debts in short term

TASOK 5,77 0

OAK Fondation 1,2 8835,24

Provictimi's 106,13

GWI 15893,04 0

AJWS 3022,798 0

Ambassy of Holland 0 234943,83

Ambassy of Norway 625,93 95971,11

Ambassy of France 3,72 29947,97

FCP 29331,28 0

PRBB 0,04 0

Mama Cash II 36345,64 50295,71

GFW 19871,25 0

Macth International 12420,65 0

Embassy France II 0 8,65

Embassy Norway II 62020,21 0

Other Donors 510,86 0

Missions in course 39030 0

Support in Course 126053,476 0

Sub-total (d) 345135,864 420108,64

GENERAL TOTAL 410315,21 450980,45


15

B. GLOBAL BUDGET FOLLOW-UP


16

DESIGNATION Budget 2014

TASOK OAK GWI AJWS Ambassade Mama Ambassade Ambassade FCP TOTAL Ecart %

Pays Bas cash I Norvege France

Salaries 125892 0,00 64741,13 2098,92 4723,92 23478,00 4949,64 24252,00 0,00 0,00 124243,61 1648,39 99%

Training of beneficiaries in gender and democratic governance and citizen participation 0 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0%

Training of beneficiaries in management of project cycle 42894 0,00 9967,00 11484,47 0,00 0,00 9840,13 0,00 0,00 13207,98 44499,58 -1605,58 104%

Training of benficiaries in mobilization technique of resources 56014 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 56014,00 0%

Exchange of experiences among beneficiaries 32669 0,00 13748,43 0,00 0,00 0,00 0,00 0,00 0,00 0,00 13748,43 18920,57 42%

Grants 300000 3370,00 50669,00 10947,00 0,00 78781,00 20644,00 13686,10 29689,35 0,00 207786,45 92213,55 69%

Meeting of focal points with the organization of civil societies 27500 0,00 0,00 0,00 0,00 21245,00 0,00 8000,00 0,00 0,00 29245,00 -1745,00 106%

Installation of the provincial focal points 0 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0%

Meeting of the committee of follow-up and provincial focal points for the validation of the calendar of advocacy 0 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0%

Training in techniques of communication and in political leadership 55000 0,00 0,00 0,00 0,00 70894,08 0,00 0,00 0,00 0,00 70894,08 -15894,08 129%

Meetings of the pedagogical team 535 0,00 0,00 0,00 0,00 79,88 0,00 0,00 0,00 0,00 79,88 455,12 15%

Restitution and vulgarization of the calendar of advocacy with the organizations of the civil society in all the provinces 0 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0%

Follow-up and evaluation (personnel) 34620 0,00 15444,88 4678,80 0,00 19491,15 0,00 0,00 0,00 0,00 39614,83 -4994,83 114%

Consultants 20000 0,00 915,55 525,00 0,00 4310,00 0,00 2872,00 0,00 13893,12 22515,67 -2515,67 113%

Participation to international conferences and voyage of mobilization of resources 10000 0,00 25842,60 0,00 25877,50 6281,81 3063,09 9938,14 0,00 0,00 71003,14 -61003,14 710%


17

Materials of visibility for the whole project $10 000 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 10000,00 0%

Proper funds and emergency funds $43 500 0,00 3000,00 0,00 0,00 0,00 347,54 0,00 0,00 0,00 3347,54 40152,46 8%

Operational and administrative costs 85691 0,00 18795,62 994,64 4232,43 12748,62 11451,31 32119,81 254,00 7924,87 88521,30 -2830,30 103%

Health cares 6000 0,00 3909,83 0,00 0,00 0,00 0,00 0,00 0,00 0,00 3909,83 2090,17 65%

Reinforcement of capacities of FFC staffs 13000 0,00 0,00 0,00 2133,35 3849,40 0,00 1265,00 0,00 0,00 7247,75 5752,25 56%

Audit and unforeseen 18565 0,00 485,00 0,00 0,00 4070,88 0,00 3212,13 0,00 0,00 7768,01 10796,99 42%

GENERAL TOTAL 881880,00 3370,00 207519,04 30728,83 36967,20 245229,82 50295,71 95345,18 29943,35 35025,97 734425,10 147454,90 83%


18

Followed B

DESIGNATION Budget 2014

Opnening balance

PRBB Mama GFW MATCH Ambassade Ambassade Autres FFC TOTAL Ecart %

cash(2) INTERNATIONAL France II Norvege II donateurs

Salairies 125892 124243,6061 0,00 3045,96 0,00 0,00 0,00 0,00 0,00 6000,00 133289,57 -7397,57 106%

Training of beneficiaires in gender and democratic governance and citizen participation 0 0 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0%

Training of beneficairies of gestion cycle of project 42894 44499,58 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 44499,58 -1605,58 104%

Training of beneficiaires in mobilization technique of ressources 56014 0 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 56014,00 0%

Exchange of experiences among the beneficiaires 32669 13748,43 6799,96 0,00 0,00 0,00 0,00 0,00 0,00 0,00 20548,39 12120,61 63%

Grants 300000 207786,45 0,00 18351,00 0,00 0,00 0,00 0,00 0,00 0,00 226137,45 73862,55 75%

Meeting of focal points with the organizations of civil society 27500 29245 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 29245,00 -1745,00 106%

Installations of provincial points 0 0 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0%

Meeting of the committeeof follow-up and pronvincial focal points for the validation of the calendar of advocacy 0 0 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0%

Training in techniques of communication and in political leadership 55000 70894,08 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 70894,08 -15894,08 129%

Meeting of the pedagogical team 535 79,88 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 79,88 455,12 15%

Restitution and vulgarization of the calendar of advocacy with the organization of the civil society in all the provinces 0 0 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0%

Follow-up and evaluation (personnel) 34620 39614,83 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 39614,83 -4994,83 114%


19

Consultants 20000 22515,67 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 22515,67 -2515,67 113%

Participation to international conferences and voyage ressources mobilization 10000 71003,14422 0,00 7,33 0,00 0,00 0,00 0,00 0,00 0,00 71010,47 -61010,47 710%

Materials of visibility for the whole project $10 000 $0 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 10000,00 0%

Proper funds and emergecy funds $43 500 $3 348 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 3347,54 40152,46 8%

Operational and administrative costs 85691 88521,29778 190,00 6748,07 103,75 0,00 8,64 197,09 500,00 283,00 96551,85 -10860,85 113%

Health cares 6000 3909,83 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 3909,83 2090,17 65%

Reinforcement of capacities of the staff FFC 13000 7247,75 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 7247,75 5752,25 56%

Audit and unforeseen 18565 7768,01 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 7768,01 10796,99 42%

GENERAL TOTAL 881880,00 734425,10 6989,96 28152,36 103,75 0,00 8,64 197,09 500,00 6283,00 776659,90 105220,10 88%


20

C. GENERAL AND ANNUAL MOVEMENT OF THE TREASURY OF « FONDS POUR LES FEMMES CONGOLAISE ‘ FFC’

DESIGNATION

TASOK OAK GWI AJWS Ambassade Mama

Ambassade

Ambassade FCP PRBB Mama GFW MATCH

Ambassade

Ambassade Autres FFC TOTAL

Pays Bas cash I Norvege France cash(2)

INTERNATIONAL France II

Norvege II

donateurs

Opening balance 0,00 8345,24 0,00 0,00 17313,03 50295,71 95971,11 29947,07 0,00 0,00 0,00 0,00 0,00 8,64 0,00 0,00 0,00 201880,80

LES ENCAISSEMENTS

Total encashments 3375,77 199175,00 46621,87 39990,00

208332,42 0,00 0,00 0,00 64357,25

6990,00 64498,00 19975,00 12420,65 0,00

62217,30 1010,86 6283,00 735247,12

Total of revenues 3375,77 207520,24 46621,87 39990,00

225645,45 50295,71 95971,11

29947,07 64357,25

6990,00 64498,00 19975,00 12420,65 8,64

62217,30 1010,86 6283,00 937127,92

EXPENSES

PROGRAM CO-ORDINATION

SALARIES OF THE PERSONNEL

Director 0,00 29193,29 0,00 1068,00 4192,50 2646,42 3354,00 0,00 0,00 0,00 1628,56 0,00 0,00 0,00 0,00 0,00 0,00 42082,77

Foundraising manager 0,00 18567,15 0,00 1053,96 5418,00 1279,62 4334,40 0,00 0,00 0,00 787,48 0,00 0,00 0,00 0,00 0,00 0,00 31440,61

Program manager 0,00 16980,69 2098,92 831,96 4166,70 1023,60 4437,60 0,00 0,00 0,00 629,92 0,00 0,00 0,00 0,00 0,00 0,00 30169,39

Administration and logistics manager 0,00 0,00 0,00 660,00 4850,40 0,00 7275,60 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 12786,00

Financial manager 0,00 0,00 0,00 510,00 4850,40 0,00 4850,40 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 10210,80

Assistant to the program 0,00 0,00 0,00 600,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 600,00

Assistant to the program 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 6000,00 6000,00

Sub-total A 0,00 64741,13 2098,92 4723,92 23478,00 4949,64 24252,00 0,00 0,00 0,00 3045,96 0,00 0,00 0,00 0,00 0,00 6000,00 133289,57

Training of the benificiairies in gender and democratic governance and of citizen participation


21

Transport of participants coming from other provinces and of Kinshasa 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Loding of participants coming from other provinces and Kinshasa (ticket of plane, airport tax, local transport ) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Restauration of participants at Kinshasa –coffee-time, lunch) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Gratification to participants coming from provinces to Kinshasa 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Renting of vehicule 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Buying fuel 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Renting the meeting room 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Printing the training supports 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Printing banderoles 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Gratification to secretary reporter 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Gratification to the moderator 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Gratification to the trainer 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Buying furnitures (notebooks, flip, chart, markers, paper reams, etc) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Madiatic coverage 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Sub-Total B 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Training of the beneficiairies in management of the project cycle

Training in transformation of conflits 0,00 9967,00 0,00 0,00 0,00 9840,13 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 19807,13

Formation en transformation des 0,00 0,00 11484,47 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 11484,47


22

conflits

Activities DNH 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 13207,98 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 13207,98

Sub-Total C 0,00 9967,00 11484,47 0,00 0,00 9840,13 0,00 0,00 13207,98 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 44499,58

Meetings of experiences exchange among the beneficiaries and advocacies

Exchanges of experiences among the beneficiaries 0,00 13748,43 0,00 0,00 0,00 0,00 0,00 0,00 0,00

6799,96 0,00 0,00 0,00 0,00 0,00 0,00 0,00 20548,39

Sub-Total D 0,00 13748,43 0,00 0,00 0,00 0,00 0,00 0,00 0,00 6799,96 0,00 0,00 0,00 0,00 0,00 0,00 0,00 20548,39

Grants

Grants of the organizations beneficiaries 3370,00 50669,00 10947,00 0,00 78781,00 20644,00 13686,10

29689,35 0,00 0,00 18351,00 0,00 0,00 0,00 0,00 0,00 0,00 226137,45

Sub-Total C 3370,00 50669,00 10947,00 0,00 78781,00 20644,00 13686,10 29689,35 0,00 0,00 18351,00 0,00 0,00 0,00 0,00 0,00 0,00 226137,45

Meetings of focal points with the organizations of the civil society

Meetings with political parties at the national, provincial and local level (renting vehicule, buying fuel, renting meeting room, communication production of documents,…) 0,00 0,00 0,00 0,00 21245,00 0,00 8000,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 29245,00

Sub-Total D 0,00 0,00 0,00 0,00 21245,00 0,00 8000,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 29245,00

Installation of provincial focal points

Renting room (all the provinces except Kinshasa) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Restauration of 30 persons (coffee-time, lunch, water, etc) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Supplies for the meeting 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Transport of participants 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Gratification of the moderator-reporter 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00


23

Sub-Total E 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Meeting of the committee of follow-up and provincial focal points for the validation of the calendar of advocacy

Transport of participants coming from other provinces and Kinshasa ( plane ticket, airport tax, local transport ) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Lodging of participants in Kinshasa 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Gratification of participants coming from provinces to Kinshasa 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Perdiem des participants venus des provinces a Kinshasa 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Renting vehicule 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Buying fuel 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Renting of the meeting room 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Printing of banderoles 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Gratification to the secretaries-reporter 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Gratification of the moderator 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Buying furnitures (notebooks, flip chart, markers, duplicate paper ream, etc) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Mediate coverage 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Sub-Total F 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Training in techniques of communication and in political leadership

Transport of participants coming from other provinces and Kinshasa ( plane ticket, airport tax, local transport) 0,00 0,00 0,00 0,00 33937,47 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 33937,47


24

Lodging of participants in Kinshasa, Goma and Lubumbashi 0,00 0,00 0,00 0,00 12900,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 12900,00

Restauration of participants in Kinshasa ( coffee-time, lunch) 0,00 0,00 0,00 0,00 6870,61 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 6870,61

Gratification of participants coming from the provinces 0,00 0,00 0,00 0,00 3180,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 3180,00

Renting vehicule 0,00 0,00 0,00 0,00 1400,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 1400,00

Buying fuel 0,00 0,00 0,00 0,00 250,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 250,00

Rentig the meeting room 0,00 0,00 0,00 0,00 2400,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 2400,00

Multiplication of training documrntation 0,00 0,00 0,00 0,00 356,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 356,00

Printing banderoles 0,00 0,00 0,00 0,00 720,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 720,00

Gratification of the secretary-reporter 0,00 0,00 0,00 0,00 600,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 600,00


Gratification of the trainer 0,00 0,00 0,00 0,00 5700,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 5700,00

Buying furnitures (notebooks, flip chart, markers, duplicate paper ream,etc) 0,00 0,00 0,00 0,00 330,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 330,00

Mediatic coverage 0,00 0,00 0,00 0,00 1350,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 1350,00

Sub-Total G 0,00 0,00 0,00 0,00 70894,08 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 70894,08

Meeting of the pedagogical team

Restauration of participants ( meal) 0,00 0,00 0,00 0,00 49,88 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 49,88

Transport of the participants 0,00 0,00 0,00 0,00 30,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 30,00

Buying furnitures ( notebooks, pen, etc, stylo, etc) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Sub-Total G 0,00 0,00 0,00 0,00 79,88 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 79,88

Restitution and vulgarization of the calendar of advocacy with the organization of the civil society in all provinces


25

Renting of the room 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Restauration of 30 personnes(coffee, meals, water, etx) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Furnitures for the meeting 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Transport of the participants 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00


Gratification of the secretary-reporter 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Sub-Total G 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Follow-up and evaluation[Personnel]

Services mission of the staff for the follow-up and evaluation of structures, organization of conferences and trainings 0,00 15444,88 4678,80 0,00 19491,15 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 39614,83

Sub-Total G 0,00 15444,88 4678,80 0,00 19491,15 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 39614,83

Consultants

Consultant and other contractuals services (plane tickets, gratifications, lodging, restauration, etc) 0,00 915,55 525,00 0,00 4310,00 0,00 2872,00 0,00 13893,12 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 22515,67

External evaluation 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Sub-Total G 0,00 915,55 525,00 0,00 4310,00 0,00 2872,00 0,00 13893,12 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 22515,67

4.Participation to the international conférences and voyage of ressources mobilization

Participation to the international conférences, and voyages of ressources mobilization ( plane, tickets lodging, gratification, local transport, communication, etc) 0,00 25842,60 0,00 25877,50 6281,81 3063,09 9938,14 0,00 0,00 0,00 7,33 0,00 0,00 0,00 0,00 0,00 0,00 71010,47


26

S/Total G 0,00 25842,60 0,00 25877,50 6281,81 3063,09 9938,14 0,00 0,00 0,00 7,33 0,00 0,00 0,00 0,00 0,00 0,00 71010,47

Materials and visibility for the whole project

Buying and printing, personalized pen 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Buying and printing files with messages 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Buying and priting bags with messages 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Printing personalized calendars 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Printing personalized wristwaches 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Buying and printing lacoste T-shirts 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Buying and printing helmets 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Buying and printig waistcoats 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Sub-Total G 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Proper funds and emergencies funds

Proper funds constitution 0,00 3000,00 0,00 0,00 0,00 347,54 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 3347,54

Fees of emergency evacuation 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Sub-Total G 0,00 3000,00 0,00 0,00 0,00 347,54 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 3347,54

Operational and adminstrative costs

Office rent 0,00 6000,00 0,00 960,00 2915,40 1450,20 11300,40 0,00 750,00 0,00 580,00 0,00 0,00 0,00 0,00 0,00 0,00 23956,00

Reparation and maintenance ( office, materials, etc) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Water and electricity 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Office supplies 0,00 225,80 0,00 193,14 922,69 1114,10 3489,00 0,00 120,00 0,00 656,29 0,00 0,00 0,00 0,00 0,00 283,00 7004,02

Fuel 0,00 3296,09 0,00 527,00 690,00 330,00 1030,00 0,00 1750,00 0,00 1350,00 0,00 0,00 8,64 0,00 0,00 0,00 8981,73

Communication ( airtimes for modem and telephones, inernet, publication) 0,00 2646,50 0,00 1698,75 4422,80 4456,73 9454,74 0,00 1464,00 0,00 2714,70 0,00 0,00 0,00 0,00 0,00 0,00 26858,22

Banking charges 0,00 11,60 994,64 323,58 498,97 604,83 687,59 254,00 0,00 190,00 11,60 103,75 0,00 0,00 197,09 0,00 0,00 3877,65


27

Administrative fees 0,00 2495,78 0,00 0,00 0,00 107,67 0,00 0,00 0,00 0,00 62,81 0,00 0,00 0,00 0,00 0,00 0,00 2666,26

Renting of véhicule 0,00 1872,00 0,00 70,00 2838,00 1477,10 5676,00 0,00 3500,00 0,00 853,12 0,00 0,00 0,00 0,00 0,00 0,00 16286,22

Conception and printig tools 0,00 0,00 0,00 0,00 0,00 387,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 500,00 0,00 887,00

Transport of trainees 0,00 900,00 0,00 300,00 0,00 1200,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 2400,00

Gratification /Diverses ( water, milk, juice, caffee, etc) 0,00 633,50 0,00 159,96 460,76 323,68 482,08 0,00 340,87 0,00 519,55 0,00 0,00 0,00 0,00 0,00 0,00 2920,40

Equipement 0,00 714,35 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 714,35

Sub- Total G 0,00 18795,62 994,64 4232,43 12748,62 11451,31 32119,81 254,00 7924,87 190,00 6748,07 103,75 0,00 8,64 197,09 500,00 283,00 96551,85

Health cares

Health cares of personnel 0,00 3909,83 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 3909,83

Sub-Total G 0,00 3909,83 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 3909,83

Reinforcement of staff capacities of FFC

International trainings 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Training in English 0,00 0,00 0,00 0,00 2399,40 0,00 1265,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 3664,40

Training in management of the personnel 0,00 0,00 0,00 0,00 650,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 650,00

Training in funds mobilization 0,00 0,00 0,00 0,00 800,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 800,00

Other trainings 0,00 0,00 0,00 2133,35 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 2133,35

Sub-Total G 0,00 0,00 0,00 2133,35 3849,40 0,00 1265,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 7247,75

Audit

Audit 0,00 485,00 0,00 0,00 4050,00 0,00 2751,54 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 7286,54

Unforeseen 0,00 0,00 0,00 0,00 20,88 0,00 460,59 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 481,47

Sub-Total G 0,00 485,00 0,00 0,00 4070,88 0,00 3212,13 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 7768,01

GENERAL TOTAL 3370,00 207519,04 30728,83 36967,20 245229,82 50295,71 95345,18

29943,35 35025,97

6989,96 28152,36 103,75 0,00 8,64 197,09 500,00 6283,00 776659,90

Balance 5,77 1,20 15893,04 3022,80 -19584,37 0,00 625,93 3,72 29331,28 0,04 36345,64 19871,25 12420,65 0,00 62020,21 510,86 0,00 160468,02


28

I. GLOBAL SITUATION OF THE TRESURY ON 31 DECEMBER 2014

BALANCE ON 31/12/2014

BALANCE OF THE TREASURY

DESIGNATIONS AMOUNT IN USD

OPENINGBALANCE ON 1 January 2014

IN CASH

CAD(200) 182,49

CHF 296,22

USD 13747,99

FC 3330,33

SUB-TOTAL (1) 17557,03

IN BANQUE

ACCOUNT USD KIN 84624,24

ACCOUNT USD BENI 1358,28

85982,52

ACCOUNT EURO KIN(26.801,39) 66853,17

ACCOUNT EURO BENI(45.786,66) 27401,74

ACCOUNT EPARGNE(3089.030 4036,15

98291,06

IN CO-OPERATIVE

MECREKIN 50,2

50,2

SUB-TOTAL (2) 184323,78

TOTAL A 201880,81

ANNUAL ENCASHMENTS

1 TASOK 3375,77

2 OAK 199175,00

3 GWI 46621,87

4 AJWS 39990,00

5 AMBASSY OF HOLLAND 208332,42

6 MAMA CASH I 0,00

7 AMBASSY OF NORWAY 0,00

8 AMBASSY OF France 0,00

9 FCP 64357,25

10 PRBB 6990,00

11 MAMA CASH II 64498,00

12 GFW 19975,00

13 MACTH INTERNATIONAL 12420,65

14 AMBASSY OF France II 0,00

15 AMBASSY OF NORWAY II 62217,30

16 OTHER DONORS 1010,86

17 FFC 6283,00

SUB-TOTAL B 735247,12

TOTAL REVENUES A + B 937127,93


29

PAYMENT BACK OF THE PROGRAM

1 TASOK 3370,00

2 OAK 207519,04

3 GWI 30728,83

4 AJWS 36967,20

5 AMBASSY OF HOLLAND 245229,82

6 MAMA CASH I 50295,71

7 AMBASSY OF NORWAY 95345,18

8 AMBASSY OF France 29943,35

9 FCP 35025,97

10 PRBB 6989,96


12 GFW 103,75


14 AMBASSY OF France II 8,64



17 FFC 6283,00

SUB-TOTAL (4) 776659,90

CLOSING BALANCE ON THE ACCOUNTS OF BALANCES PER PARTNERS

1 TASOK 5,77

2 OAK -8344,04

3 GWI 15893,04

4 AJWS 3022,80

5 AMBASSADE OF HOLLAND -36897,40

6 MAMA CASH I -50295,71

7 AMBASSY OF NORWAY -95345,18

8 AMBASSY OF France -29943,35

9 FCP 29331,28

10 PRBB 0,04


12 GFW 19871,25


14 AMBASSY OF France II -8,64



17 FFC 0,00

SUB-TOTAL (5) -41412,78

BALANCE TOTAL 160468,03


30

VERIFICATION OF BALANCE OF TREASURY ON 31/12/2014

DESIGNATION AMOUNT IN USD

. Banque Internationale de Crédit en USD/BENI : 24011324201-97 USD

60,45

. Banque Internationale de Crédit en USD/KIN: 23011324201-85 USD

5493,42


11696

. Banque Internationale de Crédit en Euro (27225,38 Euro)/KIN: 23011324202-82 EU

35120,74

. Banque Internationale de Crédit en Euro (3194,25 Euro épargne): 23511324201-34 EU

4120,58

Raw Bank USD 21958,52

Raw Bank Euro 1639,28

Coopérative Mecre kin 50,2

. Cash in canadien Dollars (200) 159,569

. Cash in Congolese Franc (12648150)

649

. Cash USD 79520,12

Sub-total 160468,029


31

V.NOTES AND COMMENTS ON THE FINANCIAL

STATEMENTS


32

NOTE 1-Audit entity

Following the terms of reference of the mission, the audit concerned the accounts and the

financial statements of “Fonds pour les femmes Congolaise” « FFC» for the period from 01

January to December 2014, this in order to express oneself on the global financial situation

of the organization on 31 December 2014.

Fonds pour les Femmes Congolaises « FFC» is responsible of the preparation of the financial

statements for the period closed on 31 December 2014.

NOTE 2- Accounting principles used by FFC

The financial statements were prepared following the model of reportage in application at

FFC. The accounting principles put in place by FFC are also conformed to the recognized

international accounting norms.

a) BUDGET FOLLOW-UP:

The audit mission has systematically verified the follow-up of the budget execution of FFC

during the year 2014, we have raised a level of budget execution linked to the surcharge of

the financial responsible. The budget 2014 of FFc was not reworked after the reception of

finaciacings of some projects received during the year. That is what justifies some over

payments in the execution of the budget 2014. Thus, some budget posts have stongly

attracted our attention, such as:

The salary of the personnel: foresees for USD 185892 consumed 133 289 , the explanation

that we have collected from the audit shows that there was a charge-taking by FFC of a

part of salary of the assistants to the program.

The salary, being a fixed charge, we have recommended to FFC a global, total, rational

budgetization just out the beginning of the year to avoid such annoyances in the future.

Training of the beneficiaries in the management of the project

Cycle: foreseen for USD 42 894 this post consumed USD 44 499.58 it is true that it is an

interesting activity of the program but that does not justify the budget over payment in

the activity, we recommend for this, a strict and regular follow-up of the budget.

Administrative and operational cost: foreseen USD 81 191, realized 96 551.85, this over

payment shows that the funds affectation in the functioning was more come back on the

budget analysis before any affection, the functioning fees should be inferior to the fees of

activities because all is first on the profit of program beneficiaries. The analysis of

affectations per project in the interior of the program has show that for some projects the

functioning cost was superior to the cost of activities which is strictly to be avoided next

time. The structure has supplied us the following explanations: «we had other projects

that started in the middle of the year and which added the functioning costs.


33

There were also projects which were between 2013 and 2014 and for which the activities

were realized in 2013. That is why the functioning cost is superior to the activities costs».

Participation to conferences and voyage of resources mobilization:

The expenses were USD 71 010. This post has strongly spent money, we have mentioned

the evidences linked to voyages to london and washington. The entity has given the

following explanations: looking at the development of the conflit situation in North Kivu,

AJWS financed a mission of advocacy at the international level. This financing xas not

taken into account in budget 2014 of FFC during its elaboration.

Training in techniques of communication and political leadership: foreseen for USD

55000, the expenses were USD 70 894, the justifications of the structure have show us the

increasing of costs of the plane tickets, which is a reality of field that we confirm. Anyway,

we invite ffc to think on he local parameters for any budgetitzation in the future in order

to prevent and anticipate any eventual over payment. The audited structure reacted by

say: «we have modified the budget of political participation at the level of this line seeing

the lived realities in 2013 and that with the agreement of the embassy of Holland, which

took charge of this line. seeing that there is only one airplane company which operates in

the interior of the country, the prices of tickets change day by day. FFC could not them

foresee such an increase of cost of tickets during the year».

Comment on the balance sheet

ASSETS

In a global way, we have noticed a sensitive decrease of the total value of the organization

despite the efforts of funds mobilization at the level of different donors by the Director: in

fact, the liquidity at the end of the year 2013 was USD 201 880.84 against USD 160 468.029.

The engagements of the funds donors which stayed to recover has also deceased from USD

234 943.83 to USD 231 420.78.

ANALYSIS OF SOME POSTS OF THE BALANCE SHEET OF FFC (year 2014)

Current values

Exploitation values: USD 786.48

This table shows us the value of consumable at the end of the exercice.

OFFICE CONSUMABLE

Quantity Acquisition year Costs

Ordinary pen 32 2014 4.48

French dater 1 2012 10

Marquer 5 2014 35

Marquer 4 2014 28

Marquer 3 2014 21

File FFC 36 2014 432

Transport file 17 2014 8.2


34

Joiners 28mm 24 2014 72

Box of joiners 32mm 5 2012 75

Set of visit cards 5 2011 27.5

Duplicate paper ream 4 2014 28

Khaki envelops 45 2014 45

TOTAL 786.48

Realized values : USD 231 420.78 This post records promises of financing received a tour different donors and not yet leberated at the date of the year closing.

II.2 Realizable values

GWI 52 928.13 0 52 928.13

Embassy of Holland 22 691.9 0 22 691.9

FCP 155 800.75 0 155 800.75

Sub-total 2 31420.78 0 2 31420.78

Looking at the table above, we notice that the embassy of Holland awes again 22 691.9,

GWI owes again 52 928.13 USD and FCP owes again 155 800.75 USD.

Available values: USD 160 468.029

On 31/12/2014, has an amount of 160 468.029 UDS shared between the banks ( 3accounts

in dollars and 4 accounts in EURO), the cash (in dollars, in Canadian dollars and Congolese

francs) and an account in dollars in a co-operative (Mecrekin); as it is shown in the table

below:

VERIFICATION OF THE TREASURY BALANCE ON 31/12/2014

DESIGNATION AMOUNT IN USD

. Banque Internationale de Crédit in USD/BENI : 24011324201-97 USD

60,45

. Banque Internationale de Crédit in USD/KIN: 23011324201-85 USD

5493,42


11696

. Banque Internationale de Crédit in Euro (27225,38 Euro)/KIN: 23011324202-82 EU

35120,74

. Banque Internationale de Crédit in Euro (3194,25 Euro saving): 23511324201-34 EU

4120,58

Raw Bank USD 21958,52

Raw Bank Euro 1639,28


35

Coopérative Mecre kin 50,2

. Caisse en Dollars canadien (200) 159,569

. Caisse Franc Congolais (12648150) 649

. Caisse USD 79520,12

Sub- total 160468,029

EXPLICATIVE NOTES ON THE ELEMENTS OF LIABILITIES OF THE BALANCE SHEET ON

31/12/2014.

The capital of FFC is 400 USD which represents the contributions of members now. The rest

of its property is found in different grants, including the land plot bought by proper funds.

FFC does not have income generative activities to justify a result.

Here below the table of awn property:

I. proper funds

Own Capital 400

Constituted own property 3347,54

Grant of equipement 61431,81

Sub-total/own property 65179,35

On 31/12/2014, FFC should again justify 160 468.029 USD.This amount is constituted by

grants between 2014 and 2014 and 2015 and missions in course of execution for which the

detail is presented as :


36

APPENDIXES


37

SITUATION OF TASOK ON 31/12/2014

ELEMENTS Montant in dollars

a. opening balance 0

b. Deposits in 2014

11 june 2014 3375,11

Total deposits 3 375,11

Total available funds 3 375,11

Affectation period

Functioning 0

Activities 3 370

Total affectation 3 370

Available balance for the project continuation 5 ,11

COMMENT

A good affectation of funds of this activity has been observed, in fact, all the collection of funds in the frame of this project has been affected to the activities. The justification pieces are eligible.

SITUATION OF OAK ON 31/12/2014

Elements Amount in dollars

a.Opening balance 8 345,24

b. Deposits in 2014

23/05/2014 199 175

Total deposit 199 175


Affectation of the period

Functionning 106 944,16

Activities 100 574,88

Total affectation 207 519,04

Available balance for the project continuation 1,2


38

COMMENT

The funds of OAK has supported the functioning of the structure, that is why the part of

functioning of the structure, that is why the part of functioning is superior to the one of

the activities. The justificative pieces are eligible.

SITUATION OF GWI ON 31/12/2014

Elements Amout in dollars

a. Opening balance 0

b. Deposits in 2014

22/01/2014 24 531,17

19/11/2014 22 090,70







Available balance for the project continuation 15 893,04

COMMENT

Good affectation of funds, accounting evidences are eligible.

SITUATION OF AJWS ON 31/12/2014


a. Opining balance 0,00 b. Deposits in 2014

17/02/2014 20 000

21/05/2014 19 990 Total deposits 39 990 Total available funds 39 990 Affectation of period


Activities 25 877,50 Total affectation 36 967,2 Available balance for the project continuation 3 022,8

COMMENT Good affectation of funds, the evidences are eligible.


39

SITUATION OF L’AMBASSY HOLLAND ON 31/12/2014


a. Opining Balance 17 313,03

b. Deposits in 2014

19/06/2014 208 332,42







Available balance for the project continuation (19 584,37)

COMMENT

Good affectation of the funds, evidences eligible, we have observed a pre-financing of

activities by FFC according to the agreements of the funds donors of this project should

again send to FFC a sum of USD 22 619,9.

SITUATION OF MAMA CASH I ON 31/12/2014


a. Opening balance 50 295,71

b. Deposits in 2014

23/19/2014 0


Total of the period 50 295,71





Available balance for the project continuation 0

COMMENT

Good affectation of funds, accounting evidences eligible.


40

SITUATION DE L’AMBASSY OF NORWAY ON 31/12/2014


a. Opening balance 95 971 ,11

b. Deposits in 2014

09/12/2014 0

Total deposits 0







COMMENT

During the concerned period by the audit, the organization FFC did not receive a grant

from the present financer, the carring forword of funds of year 2013 supported the

functionning of the structure at the beginning of the year, that did not facilitate good

affectation, thus the functionning fees are superior to the activities. Accounting evidences

are eligible. The reaction of the structure for this remark is the following : «the great part

of the activities foreseen on the budget of the embassy of Norway were realized in 2013.

In 2014 the foreseen costs on this budget was essentially constituted of salaries and

functioning».

SITUATION OF FRANCE ON 31/12/2014


a. Opening balance 29 947 ,07

b. Deposits in 2014 0

Total deposits 0



Functionning 254




COMMENT

Good affectation of funds, evidences eligible.


41

SITUATION OF FCP ON 31/12/2014


a. Opening balance 0,00

b. Deposits in 2014

23/04/2014 12 005,04

24/07/2014 4 418,32

24/07/2014 13 340,06

21/10/2014 6 464

21/10/2014 7 442

03/11/2014 13 338,06

03/11/2014 7 349 ,77


Total available funds


Functionning 7924,87

Activities 27 101,1



COMMENT

Good affectation of funds, evidences eligibles.

SITUATION OF PRBB ON 31/12/2014


a. Opening balnce 0,00

b. Deposits in 2014

15/04/2014 6 990

Total deposits 6 990

Total available funds 6 990


Functionning 190

Activities 6799,96

Total affectation 6989,96


COMMENT

Good affectation of funds, accounts evidences eligibles.


42

SITUATION OF GFW ON 31/12/2014



b. Deposits in 2014

03/10/2014 19 975


Total available funds 19 975


Functionning 103,75

Activities 0



COMMENT

The funds of this project have arrived in october; i.e, by the end of the year 2013, the

functioning fees concerns only the banking fees.

SITUATION OF MATCH INTERNATIONAL ON 31/12/2014



b. Deposits in 2014

18/11/2014 12 420,65

Total deposits 12 420 ,65

Total available funds 12 420 ,65

Affectation of the périod

Functionning 0

Activities 0

Total affectation 0


COMMENT

The funds of this project arrived by the end of the year, the consumption will happen in

2015.


43

SITUATION OF AMBASSY OF France II ON 31/12/2014



b. Deposits in 2014

0

Total deposits 0

Total available funds 8,65


Functionning 8,65

Activities 0



COMMENT

Nothing to signal.

SITUATION OF AMBASSADE OF NORWAY II (PROPER FUNDS) ON 31/12/2014



b. deposits in 2014

12/12/2014 62217,30

Total deposits 62217,30

Total available funds 62217,30


Functionning 197,09

Activities 0



COMMENT

The funds of this project arrived by the end of the year, the consumption will intervene in

2015


44

SITUATION OF OTHER DONORS ON 31/12/2014



b. Deposits in 2014

03/03/2014 (Marcellin CISHAMBO RUHOHA) 1000

21/01/2014 (Didier MWEMA wa MWEMA) 10,1

Total deposits 10010,1

Totalavailable funds 10010,1


Functionning 0

Activities 500

Total affectation 500


COMMENT

Nothing to signal

SITUATION OF THE FFC (PROPER FUNDS) ON 31/12/2014



b. Deposits in 2014 6 283


Total avzilable funds 6 283


Functionning 6 283

Activities 0

Total affectation 6 283


COMMENT

Nothing to signal


45

Documents available to us

The document that we have consulted during our mission are the following :

- Contract of the grant;

- Description of the submitted project;

- Budget of the project;

- Narrative report of the project;

- Financial report of the project;

- Fincial report of the project ;

- Justificative pieces of expenses;

- Cash jounal;

- Bank journa;

- Files of the staffs;

- Exchanges of correspondences between BOAD and its financial parteners;

- Dossiers of passation of market;

- Payrolls of each agent;

- Previous audits of cabinets for other projects;

- Bank file;

- Recording of selection of supplies and offers calls.


46

INVENTAIRE FFC AU 31 /12/2014


47

INVENTORY FFC ON 31/12/2014

Localisation N Identification Quantity Designation Mademark

Acquisition Date

Values in dollars Net values

Financement Source Observation Code

MATERIEL DE BUREAU

Programme 8A136860W 1 Lap top computer Toshiba 05/01/2011 900 900 Bon état

Programme 1 Lap top computer Dell 03/12/2011 600 600 Bon état

Programme 1 Lap top computer Samsung 01/11/2014 700 700 Bon état

Programme 1 External hardware Legate 11/05/2011 180 180 Bon état

Programme 2 Orange Modem Huawei 11/06/2014 50 100 Bon état

Communication 1 Lap top computer Mack Book 05/01/2015 1200 1200 Bon état

Communication 1 Lap top computer HP 23/03/2012 700 700 Bon état

Communication 1 Lap top computer Acer 23/03/2012 700 700 Bon état

Communication 1 Bag for computer 21/03/2012 30 30 Bon état

Communication 1 Vodacom Modem 04/07/2012 150 150 Bon état

Communication 1 Mobile portable Samsung Black Berry

-2013 30 30 Bon état

Direction 1 Lap top computer HP 27/07/2012 900 900 Bon état

Direction 1 Vodacom Modem Huawei 04/07/2011 70 70 Bon état

Direction 1 French –English Dictionary

04/07/2011 35 35 Bon état

Bureau 1 French Dictionary 04/07/2011 145 145 Bon état

Administration 1 Cash-safe 29/04/2011 230 230 Bon état

Administration 1 Recorder pen and camera

09/11/2012 154 154 Bon état

Administration 1 Colored printer HP deskjet 2510

2014 150 150 Bon état

Administration 1 Fixe Computer Dell 2014 800 800 Bon état

Administration 1 Fixe Computer Dell 2014 650 650 Bon état


48

Administration 2 External hardware Legate et Toshiba

11/05/2011 85 170 Bon état

Administration 1 Ondulator 29/04/2011 220 220 Bon état

Administration 1 Bag for computer 11/05/2011 30 30 Bon état

Finance 1 Lap top computer -

HP, 09/11/2012 665 665 Bon état

Finance 1 Lap top computer Deel 2011 600 600 Mauvais état

Finance 1 Vodacom Modem Huawei 05/11/2012 50 50 Bon état

Finance 1 Bag for computer Samsonite 27/07/2012 45 45 OAK Bon état

Office 1 Frizer West point 29/04/2011 250 250 OAK Bon état

Office 1 External hardware Toshiba 11/05/2011 180 180 OAK Bon état

Office 1 Coloured printer

HP Deskjet F 2180

11/05/2011 157 157 OAK Mauvais état

Office 1 Printer

HP LaserJet Professional P1600

2012 450 450 Bon état

Office 1 Retro projector Acer 13/08/2011 850 850 MAMA CASH Bon état

Office 1 Retro projector Axer 2500 2500 Bon état

Office 1 Photo camera Canon 11/11/2012 645 645 PF Bon état

Office 1 Photo camera Canon 2012 660 660 OAK Bon état

Office 1 Frame 25/07/2011 125 125 OAK

Mauvais état

Office 1 Twin micro adapter 03/12/2011 50 50 OAK Bon état

Office 5 Rectangle extension 26/01/2011 15,6 78 OAK Bon état

Office 2 Round extension UAC 2014 15 30 FPV Bon état


49

Office 1 Telephone Nokia n1600 2013 35 35 Bon état

Office 1 Zain Modem Huawei 03/07/2011 65 65 OAK Bon état

Office 1

Office internet Modem

2014 350 350 Bon état

Office 3 Stabilizer 29/04/2011 80 240 OAK Bon état

Office 3 Perforators 2013 5 15 Bon état

Office

2 Cloks 02/05/2011 6,76 13,52 MAMA CASH

Un en bon état et l’autre en mauvais

Office 6 Staphers 02/05/2011 8 48 MAMA CASH

4 en Bon état

Office 4 Paper boxs 29/04/2011 13 52 OAK Bon etat

Office 2

Bags for photo camera

logic 06/12/2012 60 120 MAMA CASH Bon état

Office 1 Lap top batteries 80 80 Bon état

Office 1 Ondulator MERCURY 2014 150 150 Bon état

SUB-TOTAL 17347,52

2. MEUBLES

Office 3 Chairs in leather 29/04/2011 255 765 Bon état

Office 2 Chairs in leather 29/04/2011 255 510

Mauvais état

Office 10 Plastics chairs 03/10/2012 7,7 77 oak Bon état

Office 5 Woodem tables 29/04/2011 100 500 oak Bon état


50

Office 1 Metal cupboard 2011 262 262 Bon état

Office 1 Metal cupboard 2014 380 380 Bon état

Office 3 Metal shelves 2014 150 450 Bon état

Office 1 Plastic table 2012 15 15 FFC Bon état

SUB-TOTAL 2959

3.Consumable office furnitures

Logistics 32 Ordinary pen Bic 2014 0,14 4,48 Bon état

Office 1 French dater 2012 10 10 Bon état

Logistics 5 Marker Permanent 2014 7 35 Bon état

Logistics 4 Marker Flamingo 2014 7 28 Bon état

Logistics 3 Marker Snow man 2014 7 21 Bon état

Logistics 36 File 2014 12 432 Bon état

Office 17 Transport files 2014 0,5 8,5 Bon état

Logistics 24 Joiners 28mm 2014 3 72 Bon état

Office 5 Box of joiners 32 mm Binder clips 2012 15 75 OAK Bon état

Office 5 Bocks of visit card 2011 5,5 27,5 oak Bon état

Office 4

Duplicate paper ream

2014 7 28 Bon état

Office 45 Khaki envelops 2014 1 45 Bon état

SUB- TOTAL 786,48

4. Matériels de cuisine

Office 10 Petites tasses Porcelaines 2014 0,65 6,5 Bon état

Office 1 Microwave

Severin AT 2514

2014 140 140 Bon état


51

Office 5 Glass Porcelaines 2014 1,2 6 Bon état

Office 1 Water galon Plastic 2013 0,5 0,5 Bon état

Office 2 Plateau Plastic 2013 4 8 Bon état

Office 12 Plates en plastic 2014 0,55 6,6 Bon état

Office 1 Backet Plastic 2012 5 5 Bon état

Office 1 Thermos Plastic 2014 15 15 Bon état

Office 2 Plastic bowl 2013 2 4 Bon état

Office 4 Knives 2013 2 8 Bon état

Office 4 Forks 2013 1 4 Bon état

Office 4 Soupe spoons 2013 1 4 Bon état

Office 20 Tea spoons 2014 0,1 2 Bon état

SUB- TOTAL 209,6

5. Terrain

Mont ngafula 1 4 land plots 4000 4000 Bon état

SUB-TOTAL 4000


52

DEPRECIATION ON 31/12/2014


53

DEPRECIATION ON 31/12/2014

N Désignation Quantity Acquisition Date Acquisition Values

Values Anterior depreciation Dotation Total Depreciation Net values

MATERIELS DE BUREAU

1 Lap to computer 1 05/01/2011 900 25% 450 225 675 225

2 Lap to computer 1 03/12/2011 600 25% 300 150 450 150

3 Lap to computer 1 20/11/2014 700 0% 0 0 0 700

4 External CD reader 1 11/05/2011 180 25% 90 45 135 45

5 Orange modem 2 11/06/2014 100 25% 0 25 25 75

6 Lap to computer

1 05/01/2014 1200 25% 0 300 300 900

7 Lap to computer

1 23/03/2012 700 0% 0 0 0 700

8 Lap to computer

1 23/03/2012 700 0% 0 0 0 700

9 Bag for computer 1 21/03/2012 30 10% 3 3 6 24

10 Modem vodacom(Wimax) 1 04/07/2012 150 25% 75 37,5 112,5 37,5

11 Mobile phone 1 2013 30 25% 7,5 7,5 15 15

12 Lap to computer 1 27/07/2012 900 0% 0 0 900

13 Modem Vodacom 1 04/07/2011 70 25% 35 17,5 52,5 17,5

14 French-English Dictionary 1 04/07/2011 35 10% 7 3,5 10,5 24,5

Frenh Dictionary 1 04/07/2011 145 10% 29 14,5 43,5 101,5

15 Safe 1 29/04/2011 230 25% 115 57,5 172,5 57,5

16 Bic recorder camera 1 09/11/2012 154 0% 0 0 154

17 Coloured printer 1 2014 150 25% 0 37,5 37,5 112,5

18 Fixed computer 1 2014 800 25% 0 200 200 600

19 Fixed computer 1 2014 650 25% 0 162,5 162,5 487,5

20 External hardware 2 11/05/2011 170 25% 42,5 42,5 85 85

21 Ondulator 1 29/04/2011 220 0% 0 0 0 220

22 Bag of computer 1 11/05/2011 30 0% 0 0 0 30


54

23 Lap to computer 1 09/11/2012 665 0% 0 0 0 665

24 Lap to computer 1 2011 600 0% 0 0 0 600

25 Modem vodacom 1 05/11/2012 50 0% 0 0 0 50

26 Bag for computer 1 27/07/2012 45 0% 0 0 0 45

27 Frizer 1 29/04/2011 250 25% 125 62,5 187,5 62,5

28 External hardxare 1 11/05/2011 180 25% 90 45 135 45

29 Coloured printer 1 11/05/2011 157 25% 78,5 39,25 117,75 39,25

30 Black white printer 1 2012 450 25% 225 112,5 337,5 112,5

31 Retro projector 1 13/08/2011 850 25% 425 212,5 637,5 212,5

32 Mini Retro projector 1 2014 2500 25% 0 625 625 1875

33 photo camera 1 11/11/2012 645 25% 322,5 161,25 483,75 161,25

34 Photo camera 1 2012 660 25% 330 165 495 165

35 Frame 1 25/07/2011 125 25% 62,5 31,25 93,75 31,25

36 Twin micro SD adaptator 1 03/12/2011 50 25% 25 12,5 37,5 12,5

37 Rectangle extension 5 26/01/2011 78 0% 0 0 0 78

38 Round extension 2 2014 30 25% 0 7,5 7,5 22,5

39 Telephone 1 2013 35 25% 8,75 8,75 17,5 17,5

40 Modem Zain 1 03/07/2011 65 0% 0 0 0 65

41 Office internet Modem 1 2014 350 25% 0 87,5 87,5 262,5

42 Stabilizer 3 29/04/2011 240 0% 0 0 0 240

43 Perforators 3 2013 15 0% 0 0 15

44 Cloks 2 02/05/2011 13,52 25% 3,38 3,38 6,76 6,76

45 Staphers 6 02/05/2011 48 25% 6 12 18 30

46 Boxes in paper 4 29/04/2011 52 25% 26 13 39 13

47 Bag for phot camera 2 06/12/2012 120 0% 0 0 0 120

48 Lap top battery 1 2014 80 25% 0 20 20 60

49 Ondulator 1 2014 150 25% 0 37,5 37,5 112,5


55

SUB- TOTAL 17347,52 2881,63 2984,88 5866,51 11481,01

FURNITURES

50 Chairs in leather 5 29/04/2011 1275 12,5% 318,75 159,375 478,125 796,875

51 Plastic chairs 10 03/10/2012 77 12,5% 19,25 9,625 28,875 48,125

52 Wooden tables 5 29/04/2011 500 12,5% 125 62,5 187,5 312,5

53 Woodem cupboards 1 2011 262 12,5% 65,5 32,75 98,25 163,75

54 Woodem cupboards 1 2014 380 12,5% 0 47,5 47,5 332,5

55 Metal shelves 3 2014 450 12,5% 0 56,25 56,25 393,75

56 Plastic table 1 2012 15 12,5% 3,75 1,875 5,625 9,375

SUB- TOTAL 2959 532,25 369,875 902,125 2056,875

KITCHNEN MATERIAL

57 Small cups 10 2014 6,5 50% 0 3,25 3,25 3,25

58 Microwave 1 2014 140 50% 0 70 70 70

59 Glass 5 2014 6 50% 0 3 3 3

60 Water galon 1 2013 0,5 50% 0,25 0,25 0,5 0

61 Plateau 2 2013 8 50% 2 4 6 2

62 Plates 12 2014 6,6 50% 0 3,3 3,3 3,3

63 Backet 1 2012 5

64 Thermos 1 2014 15 50% 0 7,5 7,5 7,5

65 Plastic bonal 2 2013 4 50% 1 2 3 1

66 Knives 4 2013 8 50% 1 4 5 3

67 Forks 4 2013 4 50% 0,5 2 2,5 1,5

68 Soup spoons 4 2013 4 50% 0,5 2 2,5 1,5

69 Tea spoons 20 2014 2 50% 0 1 1 1

SUB-TOTAL 209,6 5,25 102,3 107,55 97,05

IMMEUBLES TERRAINS ET CONSTRUCTIONS

70 4 land plots 1 4000 0% 0 0 0

SUB- TOTAL 4000 0 0 0 0