Fifty-Eighth Annual Report 2012
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the barbados family planning association
our
Mission The Barbados Family Planning Association dedicates itself to the achievements of a better quality of life for Barbadians through the promotion and provision of sexual and reproductive health, family planning, family life education and related services.
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Fifty-Eighth Annual Report 2012
The Barbados Family Planning Association
FIFTY-EIGHTH ANNUAL REPORT
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the barbados family planning association
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table of contents
01
Fifty-Eighth Annual Report 2012
Board of Directors
7
02 President’s Message
9
03
Executive Director’s Message
11
04
Finance Report
15
05
Room 246: Youth Drop-In Centre
21
Clinic Activity Report: A Springboard for Growth and Sustainability
25
06
07
Family Life Education and Peer Counselling Training Programme 31
08
Outlook 2013 and Beyond
33
09
Financial Statements
37
Auditor’s Report Statement of Financial Position Statement of Comprehensive Income, Expenses & Changes in Undesignated Fund Balance Statement of Functional Expenses Statement of Cash Flows Notes to Financial Statements Reconciliation to Annual Report
38 40
42 44 45 46 59
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the barbados family planning association
01
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Fifty-Eighth Annual Report 2012
BOard OF direcTOrs for the period 2012-2014 (Quorum 6) PRESIDENT
Mr. Jefferson Kirton
1st Vice President
Dr. Opal Gibson
2nd Vice President
Mr. Keith Seale
3rd Vice President
Mrs. Latoya Lane
Honorary Secretary
Mrs. Moretta Worrell-Best
Honorary Treasurer
Rev. Hughson Inniss, JP
Public Relations Officer
Mr. Barton Green, JP
Three Floor Members
Mr. Kendal I. Ince
Professor Christine Barrow
YAM Representative
EX OFFICIO Mr. Walter Alleyne
Pharmaceutical Association
Dr. Elizabeth Ferdinand
Ministry of Health
Miss. Joy-Ann Eli
Ministry of Education
Mrs. Esther Bayley-Smith
Child Care Board
Mrs. Rhonda Blackman
National Council of Parent Teachers Association
Mrs. Stephanie Bryan
Barbados Nurses Association Inc.
Mrs. Rose Ann Foster-Vaughn
Barbados Association of Medical Practitioners
Barbados Council for the Disabled
Barbados Youth Development Council
Miss. Ruth Phillips
Barbados Workers Union
Mr. Hashim Degia
National Men’s Health Association
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the barbados family planning association
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Knowledge is
community
is strength
& positive attitude is
everything
Lance Armstrong
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Fifty-Eighth Annual Report 2012
PresidenT’s Message
The dire economic situation has forced the Association to alter some of its programmes in an effort to meet the challenges head on. While we have not suspended any of these programmes, some changes had to be made due to the reduction in staffing levels we were forced into as a result of the reduction in financial support over the past two years.
Mr. Jefferson Kirton President, BFPA
In spite of the many challenges we faced over the past year, The Barbados Family Planning Association (BFPA) has managed to survive for yet another twelve months, showing growth in some areas, over the previous year.
In fact, I believe the past year can be described as one in which the talent, expertise and creativity of our staff had to be tested. It is my understanding that staff members had to vigorously pull out all the stops to ensure that the wheels of the Association are kept well greased and moving along quite smoothly as we continue to weather this economic storm. For this, they must be commended as they continue to demonstrate their dedication towards The Barbados Family Planning Association. Of particular concern to me over the past year, is the lack of commitment by Board members to the organisation, evident by their inconsistent and poor attendance at the monthly meetings. Far too often, scheduled Board meetings have had to be aborted or deferred for lack of a quorum. We appreciate the fact that members are busy as some members also belong to other organisations, but a committed and active Board is critical to the effective success of any organisation. This renews the fact that the Association has to seriously embark upon a membership drive in an effort to enlist new members if this worthwhile organization is to continue on for another 60 years. It is even more urgent since some changes to the present constitution will not allow many of its present members to serve on the Board after fifteen years of service. Many members are doing in excess of twenty.
Also disappointing to me is the unsuccessful attempts at attracting the attention of Corporate Barbados. It is ironic that we do quite a lot of business with the major health businesses in Barbados but yet we are unable to persuade them enough to support the Family Planning Association with any meaningful donations to assist us in the replacement of our ageing equipment and with repairs to the plant. Nevertheless, we remain positive and encouraged that we are doing the best we can at ensuring that reproductive health services are accessible to all who are in need of such services. We believe that without the intervention of this noble organisation, we as Barbadians would not be enjoying the quality of life which we enjoy today. We are, however, not resting on our laurels as we believe that more still has to be done. We have been able to sensitise a large portion of our male population regarding their health. We see the evidence of this in the attendance at our weekly male clinic. We can boast of the fact that we are reaching many more males in showing them the importance of looking after their health. Executive Director & Staff Let me pause at this juncture to convey the Board’s gratitude to the Executive Director, Mr. George Griffith and his staff. We know of the challenges which they have to endure to get the work done but they do this gracefully and with such commitment for the Association and its clients are cognizant of the challenges we face. I do hope that when these “rough seas” have departed these shores that we can find some meaningful way as a Board to show our gratitude to our faithful employees in a more tangible way. The Executive Director has hinted that he is past his silver years and is fast
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the barbados family planning association
approaching the golden ones. The Board is well aware that we are going to be faced with the daunting task of trying to find a replacement of this gentleman who has been successful in making this organisation, the Association that others in Barbados and the region look to for guidance as it relates to sexual and reproductive health issues. The Board, making this appointment, could not have made a better choice in a man who knows the issues and who is prepared to fight for the causes for those whom we serve. I hope that when that “armchair experience� comes for Mr. Griffith, that he will reap the many rewards we are unable to offer him as an association and a country. On behalf of this Board, I express our thanks to a gentleman who believes in the good work that we do as a reproductive health institution. FORWARD INTO OUR 60th This Association remains committed to providing the many services to the populace of Barbados. It is hoped that some partners will come on board to support our many projects and programmes. As we look to our sixtieth year of dedicated service, we do so with the hope that we can find an expanded accommodation and some increase
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support in our financial and human resources. I believe that this organisation is too important to the continued development of a modern day Barbados, and we as volunteers must do our best to ensure that all of our people in need of our services can be facilitated. To the Government of Barbados, I ask that you continue to aid us in this journey for without your support over the years we probably would not have been able to offer safe and confidential access to sexual and reproductive health services. Our success is your success. We can boast that we have been able to work with all governments over the years and this, to my mind, shows that they too appreciate and are supportive of the fine work we are doing as a sexual and reproductive health institution. Let’s go forward with that continued love and commitment for this wonderful organisation.
Jefferson Kirton President, BFPA
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Fifty-Eighth Annual Report 2012
execuTive direcTOr’s Message
This year I shall use this privileged space to address the latter. The last year has laid bare the naked truth about Barbadian Society, in so doing it has exposed a shocking level of vulnerability which is so well hidden that very few citizens believed that it ever exists. With very few exceptions, we have developed the art of distraction, diversion and distortion to such an extent that the most relevant and serious issues can be made to appear as a figment of one’s imagination or some such nebulous phenomenon. Mr. George S. Griffith SCM, MS. JP
Traditionally the Executive Director’s Message has sought to either draw attention to emerging issues relevant to the work of the BFPA or to permit the Executive Director to articulate a vision which is thought to be of importance to society.
Let us examine for example, the most popular discussion topic of the decade i.e. youth and indiscipline within families, communities and the nation generally. Attention is generally diverted away from today’s realities by pursuing an excursion down memory lane with reference to the “good old days” when any member of society could reprimand, chastise or flog any child who was in breach of good conduct. This, as is usually said, was followed by a second or more severe punishment if parents became aware of the violation. It seemingly matters not to those who peddle this anachronistic jargon that some of us now in our 60’s cannot recall any such experiences or that they are romanticising an era long passed, which shall never return to 21st Century Civilisation in Barbados. This irrelevant response to current societal events ensures that the root cause of the behaviour in focus is never addressed effectively. Another popular subject for superficial and at times hysterical comment is that of adolescent sexuality and sexual behaviour generally as it relates to children.
The most hilarious in recent time was the suggestion that “sex demons” might be controlling our nation’s children. Ordinarily, one might be tempted to dismiss such a comment as only worthy of a person being confined within the walls of Jenkins Estate. But this “breathtaking comment” emanated from the pen of a public figure who is held up as an authority of sorts, on parenting, schools and children. To be perfectly honest it must be said that the time has come for us as a nation to accept that simply verbalising the sexual misdeeds of children and adolescents, whether real or imaginary, cannot and will not bring about any deeper understanding or change in the behaviour and attitudes as being described. It is within my certain knowledge that the vast majority (if not all) of Health and Education Ministers and high officials signed on to the achievement of Comprehensive Sexuality Education and Universal Reproductive Health Services in this region by 2015 as part of the Millennium Development Goals. It is to be regretted that progress has been slowest in these specific areas. I am firmly convinced that a critical factor in the growth, development and discipline of our Nation’s Children centres around Sexuality issues. It ought to be common knowledge that the largest and most significant chunk of developmental change which takes place in a child’s life beyond infancy is the onset of puberty and the transitioning into adolescence. It is during this period that sexual maturing is initiated and it can be the greatest cause of concern in the child’s consciousness. Yet we turn a blind eye to it but raise “bloody hell” if or when the child is caught experimenting with his/her newly discovered feelings and physiological development.
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the barbados family planning association
Our children are most vulnerable during this period and require informed parental guidance if they are to understand the significance of these changes and as a consequence respond appropriately or inappropriately depending on the quality of their preparation. Children who experience this stage of development without good quality information, education or parental support are likely to misinterpret the meaning of these significant changes. This country owes it to its future men, women and leaders to prepare them effectively for this new journey into the world of adulthood and sexual consciousness. The absence of Comprehensive Sexuality Education on the school curriculum is undermining this country’s educational system and is permitting vulnerable children to become unnecessarily preoccupied and at times obsessed with sexual matters simply because they have not been provided with this information and education in a timely manner and in an age appropriate format. I have been led to the conclusion that we in this country are deeply ambivalent about sex. Regrettably, we have been socialised to see it as “nasty” while at the same time knowing it to be profoundly pleasurable. This breeds the conflict and inconsistency which continues to retard progress in this very important area of development. Our religious beliefs and at times our fake morality cause profound levels of sexual confusion which we pass on to our children, much to their detriment. As parents, guardians and community leaders, we have a sacred duty to educate our children to the understanding that human sexuality is no more that the total expression of who we are as human beings and as such will be with us from birth until the end of our mortal life.
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It is said that for lack of a nail the wheel comes off and that a stitch in time saves nine. Investment in good quality Sexuality Education is the best prevention that money can buy.
This sexuality develops as we develop both emotionally and physiologically and we can do nothing about it. It is like age, we cannot prevent ourselves from growing old chronologically but we can develop a healthy and wholesome attitude to it to the extent that it does not terrorise us. I am pleading with this Barbadian Society to give progress and enlightenment a chance by reexamining its approach and attitude to the sexuality of children. Society has tried myths which failed, misinformation has been used and failed, the suppression of realistic information has failed. Beatings, floggings and other forms of punishment have had very questionable results, so too the denial which has consumed us for so long. Let us be bold and courageous enough to try the unvarnished truth along with modern scientific-led strategies and programmes. At the end of the day, today’s children will become tomorrow’s men, women, professionals and citizens generally. As they grow older they will come face to face with the truth or lack thereof which we in our wisdom may or may not have denied them. Let it be our resolve therefore to entrust our children with the tools required for the enjoyment of the good quality of life of which we are all worthy. When we reach this stage in our growth and development as a people we should be better able to look each other in the eye including our children and discuss more dispassionately the normal and everyday
issues which impact on our lives with clarity and a vision based on the liberation which education inspires. This course of action, difficult as it might appear to be should result in a reduction in the sexual confusion and the devastation caused by premature and ill informed sexual activity among our youth population. Effectively implemented it should result in a reduction in the incidence of risky sexual behaviour and the unwanted pregnancy which drives abortion. It should inspire more respectful and harmonious gender relations and a considerable reduction in gender and sexual violence among our school age population. The massive investment in our health and educational systems would stand a better chance of success with the achievement of better educational results and a reduction in the incidence of STI’s including HIV infections. It is said that for lack of a nail, the wheel comes off and that a stitch in time saves nine. Investment in good quality Sexuality Education is the best prevention that money can buy. Let this early period in this new Millennium be a watershed in our country’s history when we introduce a new dispensation in the lives of our Nation’s most prized resource – Our Children and Youth. As some of us make our way off centre stage on completion of the role to which we were assigned we must all ensure that we leave behind so enabling an environment that those who take our place are compelled to succeed. This must be our ultimate mission.
Mr. George S. Griffith SCM, MS. JP Executive Director
2012 Annual General Meeting A LOOK BACK
57th Annual General Meeting 26th, May 2012, at Hilton Barbados.
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the barbados family planning association
03
doesn’t get easier
or more
we get stronger
more
resilient Steve Maraboli
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Fifty-Eighth Annual Report 2012
FINANCE REPORT Overview The exceptional resilience of The Barbados Family Planning Association is becoming more of an open secret as the economic recession deepens and evidence of its devastating impact on businesses both large and small becomes common place.
The impact has spelt disaster for a number of Non-governmental agencies (NGOs), Community Based Organisations (CBOs), local charities and individuals. A number of our counterparts across the region and beyond have had to rely very heavily on the International Planned Parenthood Federation (IPPF) for the proverbial life line in order to survive. Our success to date can be attributed almost exclusively to three main factors. Firstly the very deep and abiding working relationship which The Barbados Family Planning Association (BFPA) has enjoyed with successive Governments of Barbados for almost sixty years. This union has always contributed to the sustained socioeconomic growth and development of this country.
The successes achieved in this turbulent economic environment are an outstanding testimony of the dedication and determination of staff at all levels of this perennial institution. The very creditable performance recorded during the year under review is all the more striking when the persistent challenges of rising costs of both supplies and services are taken into consideration. These ordinarily daunting realities inspired the shaping of programmes and strategies which were successfully deployed as the organization sought to address the demands of the changing social and economic environment.
Secondly and with very few exceptions there has always been a quality of professional and administrative leadership which ensured that the maintenance of the highest possible standard of services to the men, women and youth who are our clients was maintained. And thirdly the articulation of the Sexual and Reproductive Health and Rights Philosophy without fear or favour has contributed to the building of so sound a national reputation that periods of social and economic hardship could be surmounted with minimal disruption.
In 2011, it became absolutely necessary for the Association to reduce operational costs by some $200,000. As a consequence of reduced staff levels, severance proceedings and representation to the National Insurance Tribunal were concluded in 2012 with a liability to the National Insurance Department resulting in a year-end deficit of $102,298. A negative working capital allowed for only 70% of trade Creditors commitment. Other debts owed have been negotiated over time.
Comparison of Gross Income, Surplus and Operating Expenses 2,500,000
Income
2,000,000
Surplus
1,500,000
Expenses
1,000,000 500,000 0
2008
2009
2010
2011
2012
-500,000
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the barbados family planning association
Chart 1: Income by Percentage 2012
258,049 49% 42% 2% 3% 4%
25,470 20,256
Asset Composition
Cash & Interest Bearing Deposits
392,623
Inventories
Notes to Chart
Government Subvention Medical Services Donor Restricted IPPF Cash/Commodities Other Income
Other Income – Proceeds from sale of Assets, Investment Income. Donations under Covenants, sale of I E & C services
Accounts Receivable and Prepaid Expenses Property, Plant & Equipment
Income Despite prevailing recessionary challenges total income was preserved at the prior year’s level recording $1,608,940 in 2012 when compared with $1,605,638 in 2011.
232,585
313,724
Accounts Payable Deferred Donor Designated Fund
Liabilities Composition
12.840
Grants and Subventions The Annual Subvention from the Government of Barbados was maintained at $800,000 for the financial period January – December, 2012 as approved. This represents 50% of total income, a decline of 2% when compared with the budget of the prior year 2011. The BFPA remains profoundly appreciative of Government’s continued financial support especially in this difficult economic environment. Unrestricted Income Cash, Inventory and Grants receivable from the International Planned Parenthood Federation (IPPF) recorded $52,793 as approved for the 2012 programme year. Donor Restricted Income The sum of $4,567 held in the Youth Hotline reserve account for several years was redefined and allocated as seed money for the new Youth Clinic. The same applied to the balance of $20,502 held in the Kevin Fryer donation which was held for several years prior to being redesignated and allocated to the purchase of an Ultrasound Machine.
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Medical and Related Services Medical and related services can be regarded as the “Rock of Gibraltar” of BFPA’s annual income recording a total of $672,051 and increase of 12.3% over the $598,354 for the same period in the previous year 2011. This outstanding performance has resulted in a 4% increase in the total income percentage share, totaling 42% a gain of 4% over the 38% recorded in the prior year 2011. Highlights The reintroduction of Exluton, the progesterone only pill which has gained much popularity with breastfeeding mothers recorded sales totaling $11,005 through Headquarters Clinic, the Community Based Distribution of Contraceptives (CBDC) programme and a supply of 6,000 cycles to the Barbados Drug Service. The performance is not likely to be repeated since the unavailability of this product in the local market made the BFPA the only supplier during part of the year. Roselle – the alternative to Microgynon amasses sales of $19,516, a 97% increase over the budgeted total for this product. Lab Services – Unprecedented changes in the traditional relationship which existed between the Queen Elizabeth Hospital (QEH) and the BFPA resulted in the imposition of certain backdated Laboratory fees without prior notice.
Fifty-Eighth Annual Report 2012
As a consequence, and in addition to the existing Phlebotomy Service charge, BFPA has introduced a fee commensurate with those charged by the QEH for Lab services. This has resulted in an increase of 78% in the income realised from Lab Services and
to a large extent represents a mere passing through of revenue from client to Lab Service provider. Income from Circumcisions recorded a total of $3,810 or an increase of 182% when compared with the $1,350 in the prior year.
“The BFPA remains profoundly appreciative of Government’s continued financial support especially in this difficult economic environment...”
Table 1: Medical & Related Services Income for Three Year Period 2010 - 2012 Category
2010 Actual
2011 Actual
2012 Actual
$
$
$
$
2012 Budget Variance $
74,885
65,260
103,862
59.2
75,000
28,862
219,820
228,800
237,793
3.9
225,310
12,483
22,858
24,969
44,482
78.1
25,000
19,482
Registration Fees
5,562
6,250
5,905
-5.5
6,760
-855
Cytology services
43,414
40,690
42,744
5.0
45,000
-2,256
Colposcopy & Cryosurgery services
27,745
39,600
39,500
-0.3
40,000
-500
Ultrasound services
4,430
4,850
3,370
-30.5
6,000
-2,630
-
2,700
1,500
-44.4
3,600
-2,100
6,525
6,615
3,750
-43.3
6,500
-2,750
600
1,350
3,810
182.2
1,500
2,310
Special services – VTP
74,195
102,820
108,310
5.3
114,000
-5,690
Other surgical procedures
8,960
14,765
19,485
32.0
15,650
3,835
56,245
59,685
57,540
-3.6
60,000
-2,460
545,239
598,354
672,051
12.3
624,320
47,731
Sale of Contraceptives & Services* Medical Examinations & other medical services Lab services
Tubal Ligation Vasectomy Circumcision
Theatre Rental Totals
2011 -2012 % change
2012 Budget
* Contraceptives services relate to services that must be administered by medical staff. I.e., Injections, IUCD’s. N.B: CBDC Contraceptive sales are disclosed within this category.
Chart 2: Monthly Income – Medical and Clinical Services, period January-December 2010-2012 1,000,000
0
JAN
FEB
MAR
APR
MAY
JUNE
2012
54,495
48,188
54,293
2011
47,646
57,483
51,990
2010
42,290
40,805
59,156
38,653
JULY
AUG
SEP
57,517
59,186
48,546
50,229
48,704
43,613
47,901
40,870
41,934
OCT
NOV
65,391
49,503
48,978
50,025 39,192
DEC
56,437
62,623
66,390
41,518
47,348
49,298
53,914
41,537
44,736
38,817
45,468
41,196
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Chart 3: SRH Income – Clinical & Non-clinical Services, period January-December 2010-2012 BY area of service delivery 1,000,000
500,000
0
HQ
MEN’S CLINIC
2012
430,326
15,406
56,668
31,026
138,625
672,051
2011
307,804
16,132
56,535
12,688
205,195
598,354
2010
279,278
21,149
56,021
10,091
178,700
545,239
“The age of The BFPA’s Headquarters Buildings constitute an ongoing challenge to the annual budget...”
SAT. CLINIC
CBDC
Expenditure At the commencement of the now well entrenched economic recession the fifty fourth Annual Report outline three pillars by which future strategies would be guided, they were and still are as follows: (a) Cost Containment, (b) Improved Revenue Generation and the (c) Expansion of Services. The period under review is a manifestation of the appropriateness of those policy initiatives.
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THEATRE
TOTALS
Subvention in prior years. As a direct consequence of this there is a Severance payable component of $154,656 within the personnel total which was negotiated with the National Insurance Department. In light of the persistent National economic recession and the Association’s inability to grant salary and wages increases the Board of Directors granted two weeks extra vacation leave with full pay to all staff as a token of appreciation. The cost of this initiative was $26,000.
Operational expenditure was contained to an increase of less than 1% over the review period, recording $1,711,238 when compared with $1,701,965 in 2011.
Other Expenditure Consultancy and other Professional Fees grew by 8.6% recording $207,557 when compared with $191,209 in the prior year 2011.
Capital Expenditure A total of $87,793 was spent on the purchase of a new Suzuki APV Vehicle to replace the fifteen year old Suzuki Viatara, an Ultrasound machine, A/c Units and computer equipment.
Negotiations are ongoing with the QEH and the Ministry of Health with a view to obtaining the most cost effective arrangement relating to Laboratory Services. Currently clients are being charged for the full cost of these services.
Staff Costs Personnel and employee benefits expenditure decreased marginally by 1% recording $936,442 down from $945,719 in the prior year. This decrease can be attributed to the reduction in staff levels following the reduction in Government’s
Vehicle Repair and Maintenance Expenditure increased by 20% recording $12,243 when compared with $7,800 in the prior year. This unusual level of increase was due to a major breakdown in one of the vehicles assigned to the Executive Staff.
Fifty-Eighth Annual Report 2012
Occupancy – Repairs and Maintenance The age of The BFPA’s Headquarters Buildings constitute an ongoing challenge to the annual budget. Expenditure was increased by 132% for a total of $35,828 in the reporting period when compared with $15,417 in year 2011. This necessitated year long repairs mainly due to termite infestation and necessary repairs. There was an impressive 11% reduction in electricity charges recording $62,641 when compared with $70,062 in year 2011. Internal controls and conservation strategies plus the installation of more efficient electrical equipment were largely responsible for this reduction in cost.
Other Business The Navision Accounting System advocated and supplied by IPPF/WHR has recorded its second full year of implementation and operation. In October of 2012 IPPF conducted a three day Caribbean Financial Information Systems Workshop at the New York office. BFPA was represented by the Financial Manager and the Assistant Accountant. One important aspect of this workshop was a focus on the financial risks facing the association and the importance of optimizing the use of financial systems to routinely monitor budget performance, sustainability issues and full programme costs.
Below: Regional Director and Executive Directors of IPPF/WHR, 2012 Regional Council Meeting, Costa Rica
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06
It’s never too
to have A childhood Tom Robbins
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Fifty-Eighth Annual Report 2012
ROOM 246 Youth Drop-In Centre Training, Education, Empowerment, Advocacy, Awareness and Access are but a few of the words that continued to encapsulate the main focus and drive of the youth department of The Barbados Family Planning Association (BFPA).
Reaching young people where they are, giving them a listening ear, providing opportunities for them to share their views and their thoughts, platforms for them to express themselves, explore options available to them and exercise their Sexual and Reproductive Health Rights, are imperative for the continued development of our nations youth. Therefore, the youth department worked assiduously to ensure that amidst the ever present challenges, it was able to fulfill its programmatic mandate through varied programs such as: Adolescent/Young Mothers Seminar It successfully hosted the second installment of this two (2) day seminar to the delight of the participants and the staff of the Association. This Annual seminar seeks to address key areas of concern for expectant adolescent/young mothers between the ages of 10 - 24 by providing them with relevant and useful information that would assist them in coping with much of the personal and social challenges of being a new mother, especially when coupled with the generic challenges of being young. Topics include Body Image & Self Esteem, Mother and Child Nutrition, Bonding and Post- Partum Depression, Effective Contraceptive Measure and Sexual Behaviour, Budgeting & Finances and Continued Education. BWU Annual May Day Parade Involvement in the annual May Day Parade and activities was impactful yet again as YAM members interacted with the 500+ participants through the distribution of educational literature, demonstrations of correct, safe and effective condom use and promotion of healthy sexual behavior. It continues to be a good advocacy platform for YAM to get strong Sexual and Reproductive Health and Rights messages across to the general public.
In The Winners Circle 11+ Programme This annual multi-sectoral programme seeks to sensitise student’s ages 10 – 11 years old, who recently completed the 11+ Examination, to the challenges they may encounter as they make the transition from Primary to Secondary school. It promotes the importance of making good, informed choices while avoiding deviant and harmful behaviours. The BFPA has been facilitating the SRH component of this program for the past 5 years and continues to have a strong voice in its structuring and implementation due to existing membership on the planning committee. BFPA’s participation, therefore, continues to afford the organisation the opportunity to reach a wider cross section of the younger demographic and provide them with important information. UWI HARP Campus Outreach BFPA stands committed to networking with other organisations and youth groups and to working with this University of the West Indies Cave Hill Campus tertiary level organization which continues to facilitate YAMs peer to peer interaction at the tertiary level. This work on campus continues to provide prime opportunities to reach hundreds of young people, who attend the institution with SRH information and for YAM membership recruitment. Media, Schools and The Wider Community The Youth Development Officer/Social Worker, with the support of YAM, has been kept quite busy responding to the numerous requests from schools, churches, community groups, and many other social groups and agencies to address many youth issues through the facilitation of presentations, group discussions and interviews. Media houses repeatedly called upon the Youth Department to examine and share its expertise on critical issues regarding youth and various social challenges. These requests continue to provide this department and YAM with significant opportunities for dynamic advocacy on vital youth issues.
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Youth Clinic As part of the Association’s effort to expand its services, the Adolescent/Youth Clinic was successfully re-established. Aptly named by members of the Youth Advocacy Movement (YAM) as the S.T.A.R.S Youth Clinic, the acronym stands for Secure Treatment & Access to Sexual & Reproductive Services. Staffed with youth friendly personnel, the organisation was able to service a very vulnerable and over-looked group within society during the course of this year. Through refocused marketing strategies, the department was able to increase the awareness of the services offered, which by extension, helped to increase clientele in the S.T.A.R.S Youth Clinic. Two significant strategies used were the hosting of a Panel Discussion on the topic of Adolescent Depression where robust discussion on the reality of this under-addressed issue was clearly highlighted by the panelists and audience members and a five part National Awareness and Recruitment Drive which covered the length and breadth of the island.
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Youth Advocacy Movement (YAM) The year 2012 was a significantly challenging year for YAM. Membership dwindled, as many of the longer-standing members, by virtue of their age, life developments, shift in priorities and intense academic programmes, among other reasons, were no longer able to devote as much time and effort needed to adequately plan and implement various programs. The overall climate of ‘volunteer constituted youth groups’ in Barbados has changed drastically over the past few years, with much fewer young people showing interest in joining and working for service clubs or social/educational youth groups. This, therefore, has also contributed to the lower membership of the movement and recruitment challenges. But, be that as it may, YAM still made every effort to mobilise its limited human and financial resources and focused its attention on key youth issues which allowed them to still make a noted contribution to the overall mandate of the BFPA. This required significant prioritisation and strategic planning and implementation of activities.
2012 Graduation Ceremony A LOOK BACK
Family Life Education and Peer Counselling Training Programme Graduation Ceremony, at Hilton Barbados, December 2012.
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the barbados family planning association
06
vulnerabilities
will come your
strength Sigmund Freud
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Fifty-Eighth Annual Report 2012
Clinic Activity Report A Springboard for growth and sustainability Clinic Activity General Clinic Activity
There has been continued growth in clinic activity during the year in review when compared with the prior year 2011. It has also been the second successive year of record revenue, record clientele growth and record overall services provided. BFPA’s expansion and diversification in services have contributed to this success. In its bid to remain a pillar of service excellence in healthcare provision in Barbados the organisation has focused on providing a consistently high quality of preventative and informational counselling to its clients and to the public whenever the opportunity presents itself. Empirical evidence has shown that when clients see that their service provider care and are knowledgeable and professional in the services that they provide they will seldom ever leave and are more likely to remain loyal. To this end advice and counselling services have increased by 108% with the number moving 2820 in 2011 to 5876 in 2012. The BFPA has also reversed declines recorded in 2011. Pap smear services recorded an increase of 8% from 1214 in the year 2011 to 1310 in the year 2012. Client serviced by the clinic expanded by 5% up from 3729 to 3906 in the reporting year. These increases speak clearly to the resilience of an organisation that has stood the test of time for almost 60 years and
has learnt to overcome adversity in even the most trying of circumstances. Repeat clients have been the main thrust of growth for the Association in 2012 evidence that the BFPA has successfully targeted its regular and repeat clients making them more aware of the wider range of services offered; Old client visits grew by 12% from 7895 in the previous year to 8814 in the reporting year. The BFPA’s strong service provision and quality services led to it gaining loyal clients who trust the organisation and have opted to utilise the service with more regularity than previous years. There can be no place for complacency with such a loyal clientele.
Total Clinic Activity 2011-2012 Activity
2011
2012
New Acceptors/ Clients
1441
1340
2820
5876
Pap Smear Test
1214
Pregnancy Test
Advised/Counselled
Infertility Persons Serviced
1340
New Acceptor/Clients
3906
Persons Serviced
Total Clinic Activity
760
Pregnancy Test
5876
1310
Advice/Counselled
PAP Smear Test
New Acceptors/Clients to the Clinic by Method and Services Rendered 2011-2012 Methods
New Clients 2011
2012
Orals
39
48
1310
IUCD
13
21
781
760
Condoms
0
1
5
6
Injections
3729
3906
60
77
Sterilizations
11
3
*Other
7
16
1311
1174
Medical Services Number of Clients Serviced by the BFPA Clinical and Non-Clinical Location
2011
2012
Headquarters
3729
3906
CBDC
455
495
Total
4184
4401
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the barbados family planning association
Key Client Visits Highlights 2011-2012 Characteristics
Year
Total
Oral
IUCD
Condom
Injection
Other
Sterilization
Medical Services
11
12
11
12
11
12
11
12
11
12
11
12
11
12
11
12
New Clients/Visits
1441
1340
39
48
13
21
0
1
60
77
7
15
11
3
1311
1174
Old Client Visits
7895
8814
814
1100
103
71
229
200
1413
1469
35
33
11
13
5290
5940
Total Client Visits
9336
10154
853
1148
116
92
229
201
1473 1546
42
34
11
14
6601
7114
Contraceptive Visits
2452
2837
780
1081
67
49
229
201
1354 1495
21
10
2
2
Pap Smear Tests
1214
1310
54
72
12
19
5
1
46
52
9
2
0
6
1088
1158
Client Visits to Doctor
4289
4194
148
152
84
88
11
6
155
114
26
0
11
14
3865
3824
781
760
15
11
4
8
0
1
18
25
0
0
0
0
744
715
Pregnancy Tests
New Clients/New Client Visits A case for targeted marketing of clinic services has been made, the 10% decline in the category “Medical Services” utilised by new clients moving from 1311 in the prior year to 1174 in the year 2012. More strenuous efforts to secure requisite funding must be deployed if this reduction is to be reversed. Cytology Services Pap Smears This service increased by 8% when compared with the prior year, moving from 1214 Pap smears in 2011 to 1310 in 2012. This increase can be attributed to a number of co-variances. Firstly, there has been a greater increase in overall clients of the BFPA. Secondly there has been an increase in repeat female clients when compared with previous years. The BFPA has also been paying greater attention to client retention. The decision to train nurses in the provision of Pap Smear Screening has resulted in greater access by clients as well as a more cost-effective service.
26
Cryo-Surgery and Colposcopy These services are almost directly related to Pap smear screening since abnormal results require a colposcopy service, which may lead to cryosurgery services. During the year in review colposcopies decreased from 90 in 2011 to 89 in 2012, a decrease of 1%. Cryosurgeries increased from 32 in 2011 to 53 in 2012 an increase of 65%. Continued marketing of these services is absolutely necessary, given their importance to the Cervical Cancer reduction effort including the prevention of morbidity and mortality as well as the revenue earning capacity of these important services.
Men’s Clinic The Total Quality Care Service for men, which has been in existence since 1998, has recorded consistent growth in every year prior to 2011. The year in review has recorded an increase in overall Male client visits from 882 in 2011 to 900 in 2012, an increase of 2%. New Male client visits decreased from247 in 2011 to 212 in 2012, a decrease of 14%. Old Male client visits have increased from 635 in 2011 to 688 in 2012 an increase of 8%.Even though there has been better performance than expected there is still a cause for much concern since there is an obvious need in the market place for the provision of
Male Client Visits 2008-2012 950
848
878
919
YEAR 2008
YEAR 2009
YEAR 2010
882
900
YEAR 2011
YEAR 2012
900 850 800
Fifty-Eighth Annual Report 2012
men friendly services in men friendly spaces for the provision of services to this glaring underserved population. The absence of specialists Urologists among service providers in the male clinic has somewhat limited the growth. General Medical Practitioners and Specialists in other areas continue to provide service of the highest quality possible; however, the
perception exists among some clients that the absence of ‘brand named’ providers makes the service less attractive. Efforts to secure the services of a specialist Urologist are ongoing. To date, a commitment has been made for the provision of urological services on a sessional basis once all logistical and other arrangements have been completed.
“There has been more services recorded in the last five years since the introduction of the open EMR Clinic management systems...”
Characteristics of Male Clients January to December 2011 Characteristics New Clients
Total
Minor Procedures
Circumcisions
212
Prostate Checks
Hernia Repairs
Medical Services
Vasectomies
1
38
3
167
3
Old Visits
688
4
7
89
15
568
5
Total Visits
900
4
8
127
18
735
8
Staffing The staff compliment of the clinic has traditionally experienced a high turnover rate. Therefore it has always been a challenge for the organisation to maintain the high standard of service required since each new recruit requires some level of retraining, orientation and the need to subscribe to the philosophy of the Family Planning movement and fundamental Reproductive Health and Rights principles. The inability of the BFPA to provide competitive levels of remuneration and fringe benefits consistent with what exists in the market place is the main reason for the rapid turnover of staff at all levels. Currently the clinic is operating with 75% of its permanent staff compliment and is able to meet existing demands by the employment of nursing staff on a sessional basis as the need arises. These issues notwithstanding, the clinic has contributed even more significantly to the revenue earning capacity of the organisation than previous years with revenue from Medical and Related services growing by 4%, reaching 42% of total revenue when compared with 38% in the year 2011.
Clinical Management System and Service Provision Trends
staff team to the philosophy and mandate of the organization.
This project has made a significant difference to the modernisation of the clinic and the finance department of the BFPA. Continuous training has been maintained for staff to ensure the appropriate recording and classification of services. The extent to which services were under reported became obvious once staff became familiar with the system, more confident in its applications and more committed to the overall objectives of the pilot project. The rate of staff turnover has frustrated the clinic team which is required to make adjustments to accommodate each staff change. International Planned Parenthood Federation/ Western Hemisphere Region’s (IPPF/WHR) technical team and the local staff team have developed a positive working relationship which is already realizing very positive results from the implementation of the Integrated Clinical Management System using the Open EMR. The ability of the clinic to maintain a consistent quality of service is an indication of the Professional competence and commitment of the entire
There has been more services recorded in the last five years since the introduction of the open EMR Clinic management systems. Evidence suggest that the greater use of the information from the Open EMR will lead to more accurate projections and forecasting, which already has allowed for better planning and for greater growth. The BFPA provided a total of 44,244 services in 2012 a 44% increase from 2011 figure of 30,725 services. The effort to more accurately record and capture the performance of the clinic has already led to greater success.
Characteristics
Year CBDC Product Users
CBDC The Community Based Distribution of Contraceptive Programme grew by 9% during the year under review moving from 455 clients in the year 2011 to 495 clients in the reporting year 2012. The inability to maintain a consistent level of product supply has retarded the growth of this programme which has gained much popularity has been the main casualty.
Oral
IUCD
Condom
Optinor
11
12
11
12
11
12
11
12
11
12
455
495
176
232
184
195
64
18
31
50 27
the barbados family planning association
Birth to Teenagers at The Queen Elizabeth Hospital in Barbados 1980-2011
28
11
12
13
14
15
16
17
18
19
Total Teenaged Births
Total Births
Teenage Births as % of Total Births
1980
0
0
6
33
71
142
218
308
320
1,093
3,828
28.6
1981
0
0
2
26
55
151
191
295
330
1,050
4,413
23.7
1982
0
0
1
26
54
136
238
280
306
1,041
4,450
23.3
1983
1
1
6
14
62
151
210
293
330
1,068
4,494
23.7
1984
0
0
1
14
44
120
174
289
288
930
4,218
22.0
1985
0
0
3
9
36
91
156
147
179
823
4,237
19.4
1986
0
0
4
9
35
76
122
204
214
674
4,069
16.6
1987
1
0
2
9
36
65
118
198
184
613
3,839
15.9
1988
0
0
3
7
29
79
156
147
179
600
3,404
17.6
1989
0
2
1
4
29
86
131
204
200
657
3,552
18.4
1990
0
0
0
10
39
83
172
227
235
768
3,858
19.9
1991
0
0
2
10
45
90
150
235
249
781
3,772
20.7
1992
0
0
2
16
43
83
174
206
248
772
3,797
20.3
1993
0
1
0
12
27
80
144
192
264
720
3,390
21.2
1994
0
0
1
9
33
65
103
178
184
572
3,155
18.1
1995
0
0
1
7
19
72
119
165
201
584
3,213
18.2
1996
0
0
0
8
25
66
92
181
178
550
3,140
17.5
1997
0
0
0
3
37
57
105
190
220
612
3,366
18.2
1998
0
0
2
12
23
73
131
194
194
629
3,234
19.0
1999
0
0
2
16
25
68
111
203
200
625
3,532
18.0
2000
0
0
2
18
28
66
127
182
196
655
3,335
20.0
2001
0
2
3
5
31
79
154
220
221
715
3,636
20.0
2002
0
2
1
14
36
70
130
206
196
619
3,421
18.0
2003
0
0
2
4
18
67
128
191
167
577
3,521
16.0
2004
0
0
5
11
21
68
112
155
194
566
3,341
16.9
2005
0
0
0
8
21
56
88
169
189
531
3,225
16.5
2006
0
0
0
6
21
56
95
143
173
494
3,203
15.4
2007
0
1
1
9
23
54
112
151
162
513
3,332
15.7
2008
0
1
5
9
16
52
108
161
169
521
3,329
15.4
2009
0
0
1
7
11
47
120
166
173
525
3,225
16.3
2010
0
0
1
4
15
42
70
172
164
468
3,132
14.9
2011
0
0
1
6
16
42
73
144
165
447
3,028
14.8
Fifty-Eighth Annual Report 2012
Provisional Live Births in Barbados 1980-2011 18-19
Total Teenage Births
Total Births
Teenage Births by % Total Births
Year
N.S.
<15
15-17
1980
56
29
388
536
953
4,102
23.2
1981
27
21
378
604
1,003
4,380
22.8
1982
7
35
333
627
995
4,499
22.1
1983
18
18
352
568
938
4,496
20.8
1984
20
12
286
536
834
4,214
19.8
1985
21
10
228
472
710
4,281
16.6
1986
6
17
17
386
620
4,043
15.3
1987
13
10
207
354
571
3,828
14.9
1988
4
9
209
311
529
3,745
14.1
1989
6
9
218
384
611
4,015
15.2
1990
11
9
271
443
723
4,313
16.8
1991
2
8
241
431
680
4,240
16.0
1992
7
12
249
421
682
4,139
16.5
1993
57
11
195
335
541
3,687
14.7
1994
10
7
178
331
516
3,540
14.6
1995
2
8
174
337
519
3,744
13.9
550
3,527
15.6
1997
3
159
336
498
3,765
13.2
1998
4
183
362
579
3,510
15.6
1996
1999
10
171
359
540
3,836
14.0
2000
10
197
382
589
3,762
15.7
2001
12
219
409
640
4,051
15.8
2002
11
183
358
552
3,812
14.5
5
169
340
514
3,748
13.7
2004
2003 94
12
140
298
450
3,473
13.0
2005
7
5
121
312
438
3,590
12.2
2006
6
3
137
295
435
3,415
12.7
2007
2
10
155
307
472
3,537
13.4
2008
15
176
330
521
3,329
16.0
2009
8
178
339
525
3,551
16.4
2010
5
127
336
468
3,366
14.0
2011
7
131
309
447
3,283
13.6
29
the barbados family planning association
07
myself with the
of family Maya Angelou
30
Fifty-Eighth Annual Report 2012
Family Life Education and Peer Counselling Training Programme Since 1992 when the Family Life Education and Peer Counselling Training Programme was launch it has remained one of the most sought after educational programmes offered by The BFPA. To date some one thousand five hundred and seventy-six (1576) persons have completed this training programme which has been offered over the past twenty one years. Over this extended period of time the course has been offered at the Basic, Intermediate and Advance levels. After varying levels of consultation a decision has been taken to restructure this programme to reflect Societal changes, submissions gleaned from course evaluation instruments and the human and financial resources available to The BFPA.
Presenters and lecturers have consistently volunteered their time and expertise to this programme and are largely responsible for its success over the years as well as for the outstanding quality of educational and training information presented.
Association for the purpose of continuing the broad objectives of the course and for permitting them to achieve as a group that which they cannot do as individuals.
The BFPA owe these dedicated professionals a tremendous debt of gratitude.
A successful Alumni Association is capable of injecting the type of new blood which BFPA desperately needs at this time in its history.
It is proposed that graduates of this programme establish an Alumni
This is a very worthy objective which deserves the highest level of support.
Family Life Education and Peer Counselling Courses Year 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Total
Number of Courses in That Year 4 3 4 7 4
Male
Female
Total
34 34 24 73 28
93 67 88 92 91
127 101 112 165 119
4 4 2 2 3 3 1 3 3 3
21 17 13 6 6 4 4 24 8 3
87 66 24 22 32 37 23 69 46 51
108 83 37 28 38 41 27 93 54 54
2 3 3 5 2 58
11 11 11 16 5 285
66 125 54 65 25 1063
77 136 65 81 30 1576
31
the barbados family planning association
08
We are all
born for It is the principle of
existence
and its only
Jack London 32
Fifty-Eighth Annual Report 2012
OUTLOOK 2013 AND BEYOND The Barbados Family Planning Association’s ability to record an acceptable level of output during the year in review speaks to the dedication and determination of its staff at all levels of the organization and the passion which has consistently characterized the performance of their professional duties.
have resulted in the strengthening of the resolve of the staff team to the extent that the Organisation is today much stronger and more sustainable than it has ever been. Proof of this is seen in the growth of the Organisation’s contribution to its annual budget which for the year under review reached 42% when compared with 15.2% in 1992.
The National economic environment became progressively difficult with each passing year since year (2008) and the reduction in the annual Subvention generously allocated by successive Governments since 1954 was akin to the most bitter medicine the organisation was forced to swallow in recent memory.
There was a time when the contribution of the International Planned Parenthood Federation/Western Hemisphere Region (IPPF/WHR) to the BFPA’s budget was in excess of $200,000 per year, this has fallen very steeply over the past twenty years to $52,793 in 2012 or 3% of the total budget.
Regrettably, the decision to reduce recurrent expenditure resulted in the retrenchment of staff and in the absence of a severance fund sufficient for the task of meeting payments which became due, a mutually satisfactory agreement was reached with the National Insurance Department of Barbados, the workers and their trade union.
BFPA’s commitment to sustainability has shown a steady improvement over the same period moving from the generation of 15.2% of its annual budget or $156,963 in 1992 to $680,000 or 42% of the total budget in year 2012. This historical picture is all the more impressive when the fact that the reduction in Government’s annual subvention has fallen from 60% to 49% of the total budget.
The growth in output recorded in successive years has demonstrated that when faced with adversity, organisations and especially the NGO Sector can avoid disaster by the deployment of visionary and effective policies and programmes while maintaining a firm commitment to their mandate and core activities. Courageous and strategic leadership is of critical importance when these challenging and threatening set of circumstances beset the peace and tranquility of any institution. Of the utmost importance is the willingness of the leadership to take into its confidence the entire staff team. This level of openness, honesty and sincerity does not only speak to the flow of Communication within the organisation or its level of democracy but engenders staff buy-in and commitment to the success of the strategies aimed at recovery. It can be said therefore that the financial challenges being experienced by The BFPA
The continued dependence on Government for so large a contribution to the annual budget constitutes a grave risk to the growth and development of this mature Organisation. Indications are that the economic environment is unlikely to change for the better in the immediate future, should this prove to be the case much uncertainty could envelop the prospects of reliability on this level of financial support. The Organisation must as a matter of the utmost urgency address this unquantifiable threat to its long and illustrious life of service to the broad masses of this country’s population. BFPA’s outlook for the coming year and beyond cannot be meaningfully undertaken in the absence of a clear understanding of those dynamic forces of the past which have shaped today’s reality. An analysis of the structure of the annual budget over the past decade will reflect a pathological reliance on three main 33
the barbados family planning association
sources of income. They are Government’s Subvention, IPPF’s cash grant and assistance in kind and the generation of income from the Organisation’s clinical and other services. Fundraising in the market place has been conspicuously absent from the income column of the annual budget. This unfortunate trend must be reversed without delay since an NGO or Civil Society Organisation (CSO) which develops an aversion to fundraising can be liked unto a lion which ceases to hunt its prey and as a consequence hastens its own demise. Continuous growth from internal income generation though positive and at times impressive must be rapidly accelerated in light of the prolonged recessionary trends. This can be achieved by intensifying low cost marketing strategies since current budgetary allocation does not permit increased spending in this important area. Expanding advocacy beyond the traditional voices of BFPA’s staff must be seen as an urgent necessity since this would add to the credibility of the Reproductive Health and Rights message nationally. The active membership of the Organization which has been in a state of steady decline for the past fifteen years must be aggressively addressed and a strategically planned and executed recruitment drive conducted by existing volunteers with the assistance of such technical and consultancy services as are deemed appropriate and sufficient for the task. Barbados is currently experiencing an upsurge in the number of social development issues ranging from parenting and adolescent development issues to homosexuality, gay rights and the need for legislative reform in critical areas of national development.
The ventilating of these important national issues has not benefitted from BFPA’s input sufficiently, given their relevance to key areas of the Organisation’s mandate. Namely, a woman’s right to choose, expanded access to services by youth, Sexual Rights and the right to choose one’s sexual partner within a framework of non-discrimination, and the right to Comprehensive Sexuality Education as contained in IPPF’s Sexual Rights Declaration.
May we continue to justify our right to exist. BFPA’s Leadership role at the national level on these and other critical areas must be energetically exercised if its mandate is to be effectively discharged. Once reinforced, the three prong strategy of Cost Containment, Improved Revenue Generation and the Expansion of Services which has been successful to date, has the potential to accelerate the sustainability process with the result of continued income growth and development. The Accreditation exercise which began during the year in review and which is destined to bring about significant change in the operations of the BFPA, has the potential of strengthening the administrative, programmatic and governance systems of the organisation especially as it relates to youth participation, gender equality, stakeholder, client and vulnerable persons involvement. This should also result in an organisation whose membership should more accurately reflect critical demographics in the market place. Completion within the stipulated period should make the BFPA more attractive to potential members and volunteers.
34
The Memorandum of Understanding between the Government of Barbados and the BFPA has been in the discussion phase for close to ten years, the speedy conclusion of these negotiations would go a long way towards permitting the organisation to invest in the modernisation of its accommodation for staff, clients and the public at large. A clear need exists for the demonstration of a realistic commitment to the issue of succession planning. The most Senior Members of staff are very likely to retire within the next five years, if not sooner. In order to ensure as smooth a transition as possible the strategic plan which is now due must of necessity address this issue very decisively since the BFPA can ill afford any slowing of the march forward or the prospect of not tapping into the accumulated experience, skills and institutional memory of seasoned professionals for the benefit of the crop of new leaders on the horizon at both the administrative and governance levels of the Organisation. The Diamond Jubilee (60th Anniversary) which is one year away (2014) should represent a great opportunity for the celebration of this enduring institution, its founders and the many men, women and youth who have ensured its survival and the rich legacy which has been achieved. The outstanding Socio-economic development of Barbados could not have been possible without the sterling contribution of this illustrious NGO. The year ahead therefore demands the taking of a new guard with renewed courage, vigor, vitality and a consciousness of the great challenges which lay ahead as well as the mighty works which are yet to be accomplished even as the great successes of the past sixty years are justifiably celebrated. May we continue to justify our right to exist.
57th Anniversary Thanksgiving Church Service A LOOK BACK
At St. Leonardâ&#x20AC;&#x2122;s Anglican Church, Westbury Road, St. Michael, 20th May, 2012.
35
the barbados family planning association
09
36
Fifty-Eighth Annual Report 2012
financial Statements THE BARBADOS FAMILY PLANNING ASSOCIATION DECEMBER 31, 2012 (EXPRESSED IN BARBADOS DOLLARS)
Auditorâ&#x20AC;&#x2122;s Report
38
Statement of Financial Position
40
Statement of Comprehensive Income, Expenses & Changes in Undesignated Fund Balance
42
Statement of Functional Expenses
44
Statement of Cash Flows
45
Notes to Financial Statements
46
Reconciliation to Annual Report
59
37
the barbados family planning association
INDEPENDENT AUDITOR’S REPORT To the Members of The Barbados Family Planning Association We have audited the accompanying financial statements of The Barbados Family Planning Association, which comprise the statement of financial position as of December 31, 2012, the statements of comprehensive income, expenses and changes in undesignated fund balance, functional expenses and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with International Financial Reporting Standards and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the 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.
38
Fifty-Eighth Annual Report 2012
Opinion In our opinion, the financial statements present fairly, in all material respects, the financial position of The Barbados Family Planning Association as of December 31, 2012, and its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards.
May 21, 2013 Bridgetown, Barbados
39
425,518
Total current assets
235,449 660,967
Property, plant and equipment (note 6)
Total assets
Non current assets:
15,828
Prepaid expenses
6,318 3,324
Other debtors
20,265
320,167
59,616
Unrestricted
IPPF grant receivable
Receivables:
Inventories (note 5)
Interest bearing deposits (note 4)
Current account and in hand
Cash:
Current assets
Assets
40 35,440
22,600
12,840
–
–
–
–
–
12,840
696,407
258,049
438,358
15,828
3,324
6,318
20,265
320,167
72,456
330,484
117,725
212,759
7,914
1,662
3,159
10,132
160,084
29,808
Unrestricted
17,720
11,300
6,420
–
–
–
–
–
6,420
Donor restricted
Donor restricted Total
US Dollars
Current year
348,204
129,025
219,179
7,914
1,662
3,159
10,132
160,084
36,228
Total
708,614
259,843
448,771
13,784
–
8,405
27,145
340,127
59,310
Total BDS $
29,655
Total US $
354,307
129,922
224,385
6,892
–
4,202
13,572
170,064
Prior year
(expressed in Barbados dollars)
BDS Dollars
the barbados family planning association
Statement Of Financial Position
AS OF DECEMBER 31, 2012
Approved by the Board on May 21, 2013 by
660,967
Total liabilities and fund balances
64,388
Fixed assets fund (note 10) 428,382
50,270
Total fund balances
313,724
Designated (note 9)
232,585
–
2,652
229,933
–
Undesignated
Fund balances:
Total liabilities
Deferred income (note 8)
IPPF payable
accrued expenses (note 7)
Accounts payable and
Bank overdraft
Current liabilities:
Liabilities
Liabilities and Fund Balances
Unrestricted
35,440
22,600
22,600
–
–
12,840
12,840
–
–
–
President
696,407
450,982
86,988
50,270
313,724
245,425
12,840
2,652
229,933
–
330,484
214,191
32,194
25,135
156,862
116,293
–
1,326
114,967
–
Unrestricted
17,720
11,300
11,300
–
–
6,420
6,420
–
–
–
Donor restricted
Donor restricted Total
US Dollars
Current year BDS Dollars
44,174
–
63,555
23,189
708,614
577,696
121,261
158,398
298,037
130,918
Executive Director
348,204
225,491
43,494
25,135
156,862
122,713
6,420
1,326
114,967
–
Total
Total BDS $
60,630
79,199
149,019
65,459
22,087
–
31,777
11,595
Total US $
354,307
288,848
Prior year
Fifty-Eighth Annual Report 2012
Statement Of Financial Position...continued
AS OF DECEMBER 31, 2012
(expressed in Barbados dollars)
41
42 23,295 34,273
IPPF commodity grant
Release of fixed assets fund (note 10)
–
UNFPA
Total income 1,579,124
897
Fund raising income
Miscellaneous income (note 11)
2,228 11,900
Interest income
Sales
680,357
–
Youth hotline
Other income:
–
Kevin Fryer
Other donors
26,174
800,000
IPPF cash grant
Government of Barbados
Grant income:
Unrestricted
29,816
–
–
–
–
4,747
4,567
20,502
–
–
–
–
1,608,940
897
11,900
2,228
680,357
4,747
4,567
20,502
34,273
23,295
26,174
800,000
789,562
448
5,950
1,114
340,178
–
–
–
17,137
11,648
13,087
400,000
14,908
–
–
–
–
2,373
2,284
10,251
–
–
–
–
Donor restricted
Donor restricted Total Unrestricted
US Dollars
804,470
448
5,950
1,114
340,178
2,373
2,284
10,251
17,137
11,648
13,087
400,000
Total
1,605,638
59,898
6,200
3,165
611,215
22,027
–
–
22,570
21,614
29,699
829,250
Total BDS $
Total US $
802,819
29,949
3,100
1,582
305,607
11,014
–
–
11,285
10,807
14,850
414,625
Prior year
(expressed in Barbados dollars)
BDS Dollars
Current year
the barbados family planning association
Statement of Comprehensive Income, Expenses and Changes in Undesignated Fund Balance
For the year ended December 31, 2012
529,584
Administration and general costs
- end of year
Undesignated fund balance
Transfer (to)/from designated fund (note 9)
- beginning of year
Undesignated fund balance
over expenses
Deficit of comprehensive income
50,270
(5,830)
158,398
(102,298)
1,681,422
1,151,838
Total projects
Total expenses:
126,983
924,510
100,345
- Governance and Sustainability
Strategy 3
- Medical and Related Services
Strategy 2
- Family Development Services
Strategy 1
Expenses:
Unrestricted
–
–
–
–
29,816
–
29,816
–
25,249
4,567
50,270
(5,830)
158,398
(102,298)
1,711,238
529,584
1,181,654
126,983
949,759
104,912
25,135
(2,915)
79,199
(51,149)
840,711
264,792
575,919
63,492
462,255
50,172
Unrestricted
–
–
–
–
14,908
–
14,908
–
12,624
2,284
Donor restricted
Donor restricted Total
US Dollars
Current year BDS Dollars
25,135
(2,915)
79,199
(51,149 )
855,619
264,792
590,827
63,492
474,879
52,456
Total
158,398
14,341
240,384
(96,327)
1,701,965
427,639
1,274,326
129,251
941,054
204,021
Total BDS $
Total US $
79,199
7,171
120,192
(48,164)
850,983
213,820
637,163
64,626
470,527
102,010
Prior year
Fifty-Eighth Annual Report 2012
Statement of Comprehensive Income, Expenses and Changes in Undesignated Fund Balance...continued
For the year ended December 31, 2012
(expressed in Barbados dollars)
43
528
–
104,912
52,456
Total at December 31, in US$
–
850
5,882
954
–
in BDS$
Total at December 31,
Loan interest
Bad debt written off
professional fees
Consultancy and other
Depreciation
Fixed assets:
General expenses
4,230
Audit fees
Advertising
–
9,485
Insurance
Training and seminars
Travel
2,042
19,987
Communications
250
–
2,404
Medical consumables
Entertainment
Vehicle running costs
Occupancy costs
–
14,443
Printing and stationery
Cost of goods sold
43,857
benefits
Personnel and employee
44 474,880
949,759
–
590
201,675
65,036
10,582
5,772
–
4,404
3,644
1,500
13,174
46,893
3,464
19,529
73,447
37,491
16,046
446,512
Medical & related services
63,492
126,983
–
–
–
–
–
–
–
–
7,633
2,820
–
–
–
–
–
–
3,130
113,400
Governance and sustainability
590,827
1,181,654
–
1,440
207,557
65,990
10,582
10,002
–
4,404
20,762
4,848
33,161
48,935
3,714
19,529
75,851
37,491
33,619
603,769
Sub-total projects
264,792
529,584
3,620
–
–
23,019
7,633
513
20,118
4,362
2,151
8,079
18,081
–
10,095
23,474
51,467
–
24,299
332,673
Administration & general costs
1,711,238
3,620
1,440
207,557
89,009
18,215
10,515
20,118
8,766
22,913
12,927
51,242
48,935
13,809
43,003
127,318
37,491
57,918
936,442
Total BDS $
2012
855,619
1,810
720
103,779
44,505
9,107
5,258
10,059
4,383
11,457
6,464
25,621
24,467
6,904
21,501
63,659
18,745
28,959
468,221
Total US $
1,701,965
–
–
191,209
87,912
13,251
40,263
19,822
10,201
9,109
20,093
49,015
47,134
20,853
35,695
120,642
25,634
65,413
945,719
BDS $
2011
US $
850,983
–
–
95,605
43,956
6,625
20,131
9,911
5,100
4,554
10,047
24,507
23,567
10,427
17,848
60,321
12,817
32,707
472,860
For the year ended December 31
(expressed in Barbados dollars)
Family Development Services
For the year ended December 31, 2012 (BDS Dollars)
the barbados family planning association
Statement of Functional Expenses
For the year ended December 31, 2012
Fifty-Eighth Annual Report 2012
Statement of Cash Flows
(expressed in Barbados dollars)
For the year ended December 31, 2012
2012 BDS $
Cash flows from operating activities Deficit of comprehensive income over expenses Interest income on designated fund Release of fixed assets fund Depreciation of plant and equipment Gain on disposal of plant and equipment Interest expense Interest income
US $
2011 BDS $
US $
(102,298) 9,857 (34,273) 89,009 (422) 3,620 (12,085)
(51,149) 4,929 (17,137) 44,505 (211) 1,810 (6,043)
(96,327) 11,996 (22,570) 87,912 (57,677) – (15,161)
(48,164) 5,998 (11,285) 43,956) (28,839) – (7,580)
Operating cash flows before working capital changes Changes in non-cash working capital balances (note 13)
(46,592) 172,629
(23,296) 86,315
(91,827) (4,799)
(45,914 (2,400)
Cash generated from operations Interest paid Interest received
126,037 (3,620) 8,021
63,019 (1,810) 4,011
(96,626) – 13,807
(48,314) – 6,904
Net cash flows from/(used in) operating activities
130,438
65,220
(82,819)
(41,410)
Cash flows from investing activities Property, plant and equipment acquired Proceeds on disposal of plant and equipment Amounts deposited Deposits withdrawn
(87,793) 1,000 (5,976) 30,000
(43,897) 500 (2,988) 15,000
(65,558) 80,000 (10,810) –
(32,779) 40,000 (5,405) –
Net cash flows (used in)/from investing activities
(62,769)
(31,385)
3,632
1,816
Cash flows from financing activities (Decrease)/increase in deferred income Decrease/(increase)in donor restricted funds
(31,334) 31,160
(15,667) 15,580
6,497 (6,773)
3,248 (3,386)
(174)
(87)
Net cash flows used in financing activities
(276)
(138)
Increase/(decrease) in cash and cash equivalents for the year
67,495
33,748
(79,463)
(39,732)
Cash and cash equivalents - beginning of year
(7,879)
(3,940)
71,584
35,792
Cash and cash equivalents - end of year
59,616
29,808
(7,879)
(3,940)
Represented by: Current accounts and cash in hand (unrestricted) Bank overdraft
59,616 –
29,808 –
15,310 (23,189)
7,655 (11,595)
59,616
29,808
(7,879)
(3,940)
45
the barbados family planning association
(expressed in Barbados dollars)
Notes to Financial Statements December 31, 2012
1 Organisational structure and principal activities
The Barbados Family Planning Association is a voluntary charity with the objective of promoting family planning services through its head office located at Bay Street, Bridgetown, Barbados.
Principal sources of revenue arise from the International Planned Parenthood Federation (IPPF) of which it is a member, subventions from the Barbados Government and from local fund raising activities.
In order to carry out its tasks, The Barbados Family Planning Association provides the following services to the population: • The provision of medical and clinical services, advice on family planning technology and maintenance of clinical service statistics. • The assessment of the conduct and effect of the programmes undertaken. • The formulation and development of information, education and training programmes including the application of audio visual and mass media materials. • The promotion of national and local fund raising campaigns.
2 Significant accounting policies a) Basis of preparation
The financial statements of the Association have been prepared in accordance with International Financial Reporting Standards (IFRS) under the historical cost convention.
The preparation of financial statements in conformity with IFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Association’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements, are disclosed in Note 3.
New and amended standards adopted by the Association
The Association did not adopt any new or amended standards for the financial year.
New standards, amendments and interpretations mandatory for the first time for financial year beginning January 1, 2012 but not currently relevant to the Association IFRS 1 (amendment) IFRS 7 (amendment) IAS 1 (amendment) IAS 12 (amendment)
46
‘First time adoption’, on fixed dates and hyperinflation (effective July 1, 2011) ‘Financial instruments: Disclosures’ on derecognition (effective July 1, 2011) ‘Financial statement presentation’ regarding other comprehensive income (effective July 1, 2012) ‘Income taxes’ on deferred tax (effective January 1, 2012)
Fifty-Eighth Annual Report 2012
Notes to Financial Statements December 31, 2012
(expressed in Barbados dollars)
2 Significant accounting policies …continued a) Basis of preparation …continued
New standards, amendments and interpretations issued but not effective for the financial year beginning January 1, 2012 and not early adopted IFRS 7 (amendment)
‘Financial instruments: Disclosures’ on assets and liabilities (effective January 1, 2013) IFRS 9 ‘Financial instruments’ (effective January 1, 2013) IFRS 13 ‘Fair value measurement’ (effective January 1, 2013) IAS 19 (amendment) ‘Employee benefits’ (effective January 1, 2013) IAS 32 (amendment) ‘Financial instruments: Presentation’ on asset and liability offsetting (effective January 1, 2014) b) Revenue recognition
The Association recognizes unrestricted support grants as income in the period of receipt. Donor restricted grants for specific activities are deferred and recognized as income as the funds are expended.
Other income from sales and fund raising activities are recognised on the completion of the performance of services and customers’ acceptance.
Interest income is recognised on an accrual basis, using the effective interest method.
c) Inventories Inventories are reflected in the financial statements at the lower of cost and net realisable value. Cost is determined using the first-in first-out basis. Provision is made for obsolete, slow-moving and defective items. d) Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and impairment losses. Cost includes expenditure that is directly attributable to the acquisition of the item. Donated property, plant and equipment are recorded at cost and credited to the Fixed Assets Fund account. The balance on the Fixed Assets Fund is released to income at the same rate at which these fixed assets are depreciated.
Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Association and the cost of the item can be measured reliably. All other repairs and maintenance are charged to the statement of comprehensive income during the financial period in which they are incurred.
Depreciation is computed on the straight-line method at rates considered adequate to write-off the cost of depreciable fixed assets over their useful lives.
47
the barbados family planning association
(expressed in Barbados dollars)
Notes to Financial Statements December 31, 2012
2 Significant accounting policies …continued d) Property, plant and equipment...continued
The useful lives are: Furniture and equipment Computer equipment Medical equipment Motor vehicles
-
3 - 10 years 3 - 5 years 5 years 5 years
The assets’ useful lives are reviewed, and adjusted if appropriate, at each date of the financial statements.
An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount.
Gains and losses on disposals are determined by comparing proceeds with carrying amount. These are included in the statement of comprehensive income.
e) Foreign currency translation a)
Functional and presentation currency
Items included in the financial statements are measured using the currency of the primary economic environment in which the Association operates which is the Barbados dollar (‘the functional currency’). The financial statements are presented both in Barbados and United States dollars, which are the Association’s presentation currencies.
b)
Transactions and balances
Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the statement of comprehensive income.
f) Gratuities
Gratuities due to staff on the expiry of contracts with the Association are accrued over the term of the contracts.
g) Provisions
48
Provisions are recognised when the Association has a present legal or constructive obligation, as a result of past events, if it is probable that an outflow of resources will be required to settle the obligation and a reliable estimate of the amount can be made.
Fifty-Eighth Annual Report 2012
Notes to Financial Statements December 31, 2012
(expressed in Barbados dollars)
2 Significant accounting policies â&#x20AC;Ścontinued h) Cash and cash equivalents
Cash and cash equivalents include current accounts and cash in hand and interest bearing deposits with original maturities of three months or less.
i) Income taxes
The Barbados Family Planning Association is a non-profit charitable organisation and is exempt from income taxes under Section 4 of the Income Tax Act.
j) Receivables
Receivables are recognised initially at fair value and subsequently measured at the anticipated realisable value. A provision for impairment of receivables is established when there is objective evidence that the Association will not be able to collect all amounts due according to the original terms of receivables. Significant financial difficulties of the debtor and default or delinquency in payments are considered indicators that the trade receivable is impaired. The amount of the provision is the difference between the carrying amount and the anticipated realisable value. The carrying amount of the asset is reduced through the use of the provision for impairment of receivables and the amount of loss is recognised in the statement of comprehensive income. When a receivable is uncollectible, it is written off against the provision for impairment of receivables and any subsequent recoveries of amounts previously written off are credited against administration and general costs.
k) Accounts payable
Accounts payable are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Accounts payable are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method.
3 Critical accounting estimates and judgements in applying accounting policies
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. a) Critical accounting estimates and assumptions
There were no estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
b) Critical judgements in applying the entityâ&#x20AC;&#x2122;s accounting policies
There were no critical judgements in applying the Associationâ&#x20AC;&#x2122;s accounting policies that would have a material effect on the financial statements.
49
the barbados family planning association
(expressed in Barbados dollars)
Notes to Financial Statements December 31, 2012
4 Interest bearing deposits 2012
2011
BDS $
US $
BDS $
US $
313,127
156,564
333,270
166,635
7,040
3,520
6,857
3,429
320,167
160,084
340,127
170,064
Barbados Public Workers Co-operative Credit Union CIBC FirstCaribbean International Bank
The interest rates on the term deposits were 2.8% - 3.25% (2011 - 2.5% - 3.5%) at year end.
5 Inventories Brand name
Quantity
2012 BDS $
2012 US $
2011 BDS $
2011 US $
24,199
1,773
887
2,923
1,461
Contraceptives Condoms Copper T 380 A Depo Provera
52
38
19
123
62
662
1,373
687
2,229
1,115
Norigynon
393
731
365
642
321
Noristerat
296
913
456
1,390
695
2,629
1,974
987
543
271
Triquilar
900
662
331
892
446
Roselle
1,277
1,030
515
2,062
1,031
490
771
385
925
462 306
Microgynon ED
Marvelon Lo Femenal
1,052
547
273
612
Exluton
1,073
1,035
518
457
229
Optinor
1,488
3,095
1,548
5,847
2,923
6
90
45
239
120
Vaginal Film Clinical Equipment Cyto Brushes Disposable Gloves Surgical Gloves HCG Pregnancy test kits Depo Provera Syringes MR Syringe Kits Cannulae Silicone Lubricant Carried forward
50
1,600
656
328
1,110
555
17,500
2,011
1,005
2,474
1,237
550
357
179
–
–
–
–
–
1,165
583
662
106
53
–
–
43
851
425
891
446
120
292
146
297
148
3
9
5
12
6
18,314
9,157
24,833
12,417
Fifty-Eighth Annual Report 2012
Notes to Financial Statements
(expressed in Barbados dollars)
December 31, 2012
5 Inventories …continued Brand name
Quantity
Brought forward
2012 BDS $
2012 US $
2011 BDS $
2011 US $
18,314
9,157
24,833
12,417
Other Canesten Cream
14
95
48
417
209
Cleocin Cream
36
1,343
671
997
498
Gyno Travogen Cream
25
362
181
589
294
Trovogen Cream
28
151
75
309
154
20,265
10,132
27,145
13,572
6 Property, plant and equipment Land $
Furniture and equipment $
Computer equipment $
Medical equipment $
Motor vehicles $
Total $
At December 31, 2010 Cost Accumulated depreciation
22,600 –
124,697 (78,138)
79,665 (66,290)
230,311 (117,099)
191,257 (82,483)
648,530 (344,010)
Net book value
22,600
46,559
13,375
113,212
108,774
304,520
46,559 2,849
13,375 5,932
113,212 –
108,774 56,777
304,520 65,558
(7,116) 5,686 (14,238)
(6,520) 5,703 (7,704)
– – (31,408)
(63,500) 43,424 (34,562)
Year ended December 31, 2011 Opening net book value Additions Disposals - cost - accumulated depreciation Depreciation charge
22,600 –
Closing net book value
22,600
33,740
10,786
81,804
110,913
259,843
Cost Accumulated depreciation
22,600 –
120,430 (86,690)
79,077 (68,291)
230,311 (148,507)
184,534 (73,621)
636,952 (377,109)
Net book value
22,600
33,740
10,786
81,804
110,913
259,843
– – –
(77,136) 54,813 (87,912)
At December 31, 2011
51
the barbados family planning association
(expressed in Barbados dollars)
Notes to Financial Statements December 31, 2012
6 Property, plant and equipment …continued
Land $
Furniture and equipment $
Computer equipment $
Medical equipment $
Motor vehicles $
Total $
Year ended December 31, 2012 22,600
33,740
10,786
81,804
110,913
259,843
Additions
–
9,660
1,738
26,989
49,406
87,793
Transfers
–
780
1,010
–
859
Opening net book value
(931)
Disposals - cost
–
(8,090)
(19,857)
(47,367)
(32,758)
(108,072)
- accumulated depreciation
–
6,653
19,857
47,367
32,758
106,635
Depreciation charge
–
(15,564)
(5,847)
(30,223)
(37,375)
(89,009)
22,600
27,179
5,746
79,580
122,944
258,049
22,600
122,780
60,027
210,943
201,182
617,532
(95,601)
(54,281)
(131,363)
(78,238)
(359,483)
27,179
5,746
79,580
122,944
258,049
Closing net book value At December 31, 2012 Cost Accumulated depreciation Net book value
7
– 22,600
Accounts payable and accrued expenses 2012
Accounts payable
2011
BDS $
US $
BDS $
US $
58,527
29,264
47,055
23,527
154,656
77,328
–
–
16,750
8,375
16,500
8,250
229,933
114,967
63,555
31,777
Due to National Insurance Office Accrued expenses
52
The amount due to National Insurance Office (NIS) relates to severance expense payments which the Association has to refund NIS. The Association is in the process of negotiating the repayment terms relating to this amount.
8
funds - end of year
–
20,502
Total expenditure
Total restricted
20,502
during the year
equipment purchased
10,926
–
–
–
–
Repayable to donor
Property, plant and
–
10,926
–
10,926
IPPF/ WHR
–
20,502
–
20,502
Fryer Donation
during the year
Funds expensed
Total funds available
during year
Add funds received
Fund balance b/f
2012
–
4,567
–
–
4,567
4,567
–
4,567
Youth Hotline
BDS Dollars
1,914
6,091
–
1,342
4,749
8,005
–
8,005
UNFPA
Deferred income - statement of changes in Donor Fund balance
12,840
31,160
20,502
1,342
9,316
44,000
–
44,000
Total
–
10,251
10,251
–
–
10,251
–
10,251
Fryer Donation
5,463
–
–
–
–
5,463
–
5,463
IPPF/ WHR
–
2,284
–
–
2,284
2,284
–
2,284
Youth Hotline
US Dollars
957
3,045
–
671
2,374
4,002
–
4,002
UNFPA
6,420
15,580
10,251
671
4,658
22,000
–
22,000
Total
Fifty-Eighth Annual Report 2012
Notes to Financial Statements
December 31, 2012
(expressed in Barbados dollars)
53
54
funds - end of year
20,502
–
Total expenditure
Total restricted
–
20,502
–
20,502
Fryer Donation
during the year
Funds expensed
Total funds available
during year
Add funds received
Fund balance b/f
2011
10,926
1,232
1,232
12,158
–
12,158
IPPF/ WHR
4,567
–
–
4,567
–
4,567
Youth Hotline
BDS Dollars
8,005
20,795
20,795
28,800
28,800
–
UNFPA
44,000
22,027
22,027
66,027
28,800
37,227
Total
Deferred income - statement of changes in Donor Fund balance …continued
10,251
–
–
10,251
–
10,251
Fryer Donation
5,463
616
616
6,079
–
6,079
IPPF/ WHR
2,284
–
–
2,284
–
2,284
Youth Hotline
US Dollars
4,002
10,398
10,398
14,400
14,400
–
UNFPA
22,000
11,014
11,014
33,014
14,400
18,614
Total
(expressed in Barbados dollars)
8
the barbados family planning association
Notes to Financial Statements
December 31, 2012
Fifty-Eighth Annual Report 2012
Notes to Financial Statements
(expressed in Barbados dollars)
December 31, 2012
9 Statement of changes in Designated Fund balance Provident fund $
Severance fund $
2012 Total $
2011 Total $
257,519
40,518
298,037
300,382
Interest income on interest bearing deposits
8,615
1,242
9,857
11,996
Transfers from/(to) undesignated funds
5,830
â&#x20AC;&#x201C;
5,830
(14,341)
271,964
41,760
313,724
298,037
Fund balance - beginning of year
Fund balance - end of year
10 Statement of changes in Fixed Assets Fund BDS $
US $
2012 Unrestricted 98,661
49,331
(34,273)
(17,137)
64,388
32,194
Bequeathed land donation - Hamilton Estate
22,600
11,300
Fund balance - end of year
86,988
43,494
Fund balance - beginning of year Less: Amount released to income during the year
Restricted Fund balance - beginning of year
2011 Unrestricted Fund balance - beginning of year
121,231
60,615
(22,570)
(11,285)
98,661
49,330
Bequeathed land donation - Hamilton Estate
22,600
11,300
Fund balance - end of year
121,261
60,630
Less: Amount released to income during the year
Restricted Fund balance - beginning of year
55
the barbados family planning association
(expressed in Barbados dollars)
11
Notes to Financial Statements December 31, 2012
Miscellaneous income 2012 BDS $
2011 US $
BDS $
US $
Gain on disposal of plant and equipment
422
211
57,677
28,839
Volunteer contributions
475
237
1,721
860
â&#x20AC;&#x201C;
â&#x20AC;&#x201C;
500
250
897
448
59,898
29,949
Other income
12 Insurance Property, plant and equipment and inventories may be acquired at a reduced cost or donated. The replacement costs have been estimated by the Association and reflected in the insurance policies held by them, with cover effected as follows: BDS $
13
Motor vehicles
285,675
142,838
Furniture and equipment
754,973
377,487
Inventories
267,568
133,784
2012 $
2011 $
376,573
371,218
29,182
27,380
Key management compensation
Salaries and allowances National Insurance
56
US $
Fifty-Eighth Annual Report 2012
Notes to Financial Statements
(expressed in Barbados dollars)
December 31, 2012
14 Changes in non-cash working capital balances 2012
2011
BDS $
US $
BDS $
US $
6,880
3,440
(4,970)
2,087
1,044
(1,412)
(3,324)
(1,662)
–
–
(2,044)
(1,022)
3,951
1,976
166,378
83,189
(1,315)
(658)
2,652
1,326
(1,053)
(527)
172,629
86,315
(4,799)
(2,400)
Decrease/(increase) in inventories
(2,485)
Decrease/(increase) in other debtors
(706)
Increase in IPPF grant receivable Increase/(decrease) in prepaid expenses Increase/(decrease) in accounts payable and accrued expenses Increase/(decrease) in IPPF payable
15
Financial risk management
The Association’s activities expose it to a variety of financial risks as follows:
Financial risk factors
a) Market risk
Cash flow and fair value interest rate risk
As the Association has no significant interest bearing assets other than the deposits, the Association’s income and operating cash flows are not significantly dependent on changes in market interest rates.
The interest rates on the deposits at year end were 2.8% - 3.25% (2011 - 2.5% - 3.5%).
57
the barbados family planning association
(expressed in Barbados dollars)
Notes to Financial Statements December 31, 2012
15
Financial risk management …continued
Financial risk factors …continued b) Credit risk
Credit risk arises from the Association’s cash and cash equivalents and exposure to customers and donors in the area of outstanding receivables. Cash and deposits are placed with credit worthy international banks.
The credit quality of receivables is assessed in the table shown below: 2012 $
2011 $
0 to 3 months
–
–
3 to 6 months
–
–
9,644
8,405
9,644
8,405
6 months +
No provision for impairment has been considered necessary in 2012 and 2011.
c) Liquidity risk
Management monitors cash and cash equivalents on the basis of expected cash flow. Financial liabilities at the date of the statement of financial position based on the remaining period to maturity were as follows: Less than 1 year $
Total $
213,183
213,183
47,005
47,005
As at December 31, 2012 Accounts payable As at December 31, 2011 Accounts payable
d) Fair values
58
The carrying values of financial assets and liabilities are assumed to approximate fair values due to the shortterm nature of these assets and liabilities.
Fifty-Eighth Annual Report 2012
Reconciliation to Annual Report
(expressed in Barbados dollars)
December 31, 2012 (For management information purposes only)
BDS $ Deficit of comprehensive income over expenses per Annual Report
BDS $ (42,116)
Income Adjustments as at December 31, 2012 International Income - Other
(438)
(438)
Expenses Adjustments as at December 31, 2012 Administration and General Services - NIS Severance expense - Other, Miscellaneous
(60,527) 346
Strategy 2 - - Medical and Related Services - Depreciation Furniture and Fixtures
446
Strategy 2 - - Medical and Related Services - Depreciation Equipment and Furnishings Deficit of comprehensive income over expenses per audited accounts
(9)
(59,744) (102,298)
59
the barbados family planning association
Notes
60
Fifty-Eighth Annual Report 2012
Notes
61
the barbados family planning association
62
Fifty-Eighth Annual Report 2012
EDUCATION/INFORMATION Counselling and Education in Sexual And Reproductive Health: For Children, Adolescents and Adults. Community Based Distribution Programmes: Contraceptive supplies and guidance to workers on their job sites. MEDICAL SERVICES Contraceptive Services: Supplying Pills, Injections, Diaphragm Fitting, IUD Insertions, Condoms, Spermicides and Counselling on Family Planning Methods Pregnancy and Pap Smear Tests: Breast and Pelvic Examinations Emergency Contraception: For those who have unprotected encounters Permanent Contraceptive Methods: Voluntary Male and Female Sterilisation Operations: Tubal Ligation, Endometrical Biopsy D & C and Loop cone Biopsy Routine Medical Examinations: Routine checks, Weight, Blood Pressure, Blood Sugar Test, HIV/ AIDS Testing Specialised Services: Colposcopy/Cryosurgery Infertility Clinic, Antenatal Clinic
Family Life Education Programmes: Adolescent Parenting programme for teenaged parents and prospective parents. Lectures: Lectures given to schools, tertiary institutions, youth and community groups supported by audio visual aids and literature. Family Life Education and Peer Counselling Course: Courses offered at Introductory and Advanced Levels. Youth Group Affiliates: Youth Advocacy Movement (YAM)
OPENING HOURS Monday to Friday
7:30 a.m. - 4:30 p.m.
Wednesday
7:30 a.m. - 7:00 p.m.
Saturday
8:00 a.m. - 1:00 p.m.
Sunday
8:00 a.m. - 1:00 p.m.
Total Quality Care for Men: Urological care including Prostate Monitoring, Nutritional Counselling, Varicocele Repair, Prostatic Biopsy, Adult Circumcision, Vasectomy and other healthcare services
63
the barbados family planning association
CONTACT The Barbados Family Planning Association Bay Street, St.Michael, Bridgetown, Barbados Tel: (246) 426-2027 Fax: (246) 427-6611 Email: bfpa@caribsurf.com Website: www.bfpa.net
64