Barbados Family Planning Association Annual Report 2011

THE BARBADOS FAMILY PLANNING ASSOCIATION

LET THEIR LIGHT SHINE

EMPOWERING

OUR YOUTH

FIFTY-SEVENTH ANNUAL REPORT 2011

2

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.

57 The Barbados Family Planning Association

On the cover: The cover shows two children with outstretched arms embracing the future. The silhouette of the children frames the shape of a candle which emphasizes the theme of ‘Let their light shine.’

th

annual report 2011

4

contents

Board of Directors

6

President’s Message

9

Executive Director’s Message

11

Finance Report

15

Youth Services 20 Clyde Gollop Family Health Center

25

Outlook 2012 and Beyond

35

Financial Statements

39

Auditor’s Report

40

Statement of Financial Position

42

Statement of Comprehensive Income, Expenses & Changes in Undesignated Fund Balance

44

Statement of Functional Expenses

46

Statement of Cash Flows

47

Notes to Financial Statements

48

Reconciliation to Annual Report

62

The Barbados Family Planning Association

THE BARBADOS FAMILY PLANNING ASSOCIATION

BOARD OF DIRECTORS FOR THE PERIOD 2011 – 2014 (Quorum 6)

6

PRESIDENT

Mr. Jefferson Kirton

1st Vice President

Dr. Opal Gibson

2nd Vice President

Mr. Keith Seale

3rd Vice President

Miss LaToya Cadogan-Williams

Honorary Secretary

Mrs. Moretta Worrell-Best

Honorary Treasurer

Rev. Hughson Inniss, JP

Public Relations Officer

Mr. David Harper

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

Miss Beverley Bynoe

Barbados Nurses Association

Dr. Na Tisha Robinson

Barbados Association of Medical Practitioners

Mrs. Rose Ann Foster-Vaughn

Barbados Council for the Disabled Youth Development Council

Ms. Ruth Phillips

Barbados Workers Union

Mr. Hashim Degia

National Men’s Health Association

OUR FOCUS Creating a confidential environment

ily m a F s o d a The Barbing Association islts Plann e for young adu c a safe placuss personal, to dis l issues. ia t n e d fi n o c Fifty-Seventh Annual Report 2011

7

The Barbados Family Planning Association

8

OUR FOCUS Creating an unbiased environment

Some sex. Ot people say have sa hers sa fe y absta The B i on crea FPA is n. focusse ting an u nbiased d environ discuss ment to openly availab le optio ns.

President’s Message

9

Mr. Jefferson Kirton President, BFPA

As a non-governmental health organization, of 58 years standing, The Barbados Family Planning Association (BFPA) continues to face challenges to maintain itself as a viable entity in the Barbadian society.

One major challenge is that of financial support which continues to be precarious not only for projects and programmes but for the general administration of the Association as well. With the current hostile economic situation, and with no immediate end in sight, the situation continues to affect the sustainability of the BFPA. During the course of this reporting year the Board of Directors was forced to cut ties with three dedicated employees, in an effort to bring its recurring expenditure in line with its revenue.

Mindful of the collective years of service of these employees, the Board’s task was an extremely difficult one, but one nevertheless that had to be made in the long term interest of the organization.

On behalf of the Board, I do wish to thank them for their many years of service which runs in excess of 60 years collectively. While this action has helped us to manage the financial situation in the short term; measures and proactive action will continue to take place in the long-term.

The existing staff has still not been able to see increases in their emoluments for in excess of four years. With this in mind, the Board approved incentives to offer staff two weeks leave with full pay to compensate for their dedication and commitment. While this is not intended to be a precedent, the Board felt that it had to award a staff that is doing whatever is necessary to keep the work of the Association at its peak.

Fifty-Seventh Annual Report 2011

Plant & Equipment The plant and the environs of the Association are showing greater signs of deterioration after years of being a preferred location which permitted services to a great number of people. I would like to make a public call for some assistance with the acquisition of a new building to house the clinic and administrative services of the Association.

The present building is close to 100 years old and requires a level of maintenance which is very costly.

Our challenges are not limited to the maintenance of the plant, equipment and or finances. There has been a decline in the number of persons offering themselves as volunteers however, over the past year, the Board was pleased to welcome a number of new members to the Association. The Association is continuing its efforts to recruit new members to help with the work of the BFPA. It is through this arm that the Association receives the expertise and guidance it needs to continue the development of the organization. One remembers the kind contributions from eminent persons such as Dame Billie Miller, Sir Clifford Husbands the late Sir Jack Dear among others. A plea goes out again for more persons to come on board to assist the BFPA to manage its affairs in these very difficult times.

Notwithstanding the before mentioned, all is not doom and gloom at the Association. The BFPA continues to be the leading health care provider of Sexual and Reproductive Health services to many of our citizens. Our statistics will show that the clinic has seen an increase in clients over the year. While some may argue that this may be due to the recession where persons tend to look for more ways to save, the Association welcomes the many new clients, both males and females, which we are now recording in our clinic.

The Barbados Family Planning Association

After all, a healthy employee makes a most healthy and productive worker...

10

its focus over the years to match the changing BOARD OF DIRECTORS At the last Annual General meeting, the Association times as we now see ourselves as a total health welcomed the election of two new members to care provider. the Board. Rev. Hughson Inniss who formerly represented the Ministry of Education and Mr. In the near future, the Association will be launching Kendal Ince whom have proven to be real assets its adolescent clinic. We members of the to the Board thus far and we want to thank them Association also look forward to that time when for their contribution. We would also like to thank the Laws of Barbados will correct that anomaly of Mr. Barton Green and Mrs. Patricia Wickham for young people not being able to access medical they have given of their time and experience in attention without an adult until they are 18 years their various areas of expertise, to the BFPA over of age while at the age of 16 the said law permits the years. We cannot thank these two enough and them to engage in sexual activity. We will continue do hope that they will continue to be of service to to advocate having this amendment made to allow these young people to take charge of their the Association. health needs from an early age.

CONCLUSION Successive governments have supported the We will continue to meet the health needs of work of the BFPA from its inception until today. our many clients as we do so with love, care I believe that this support should continue given and dedication to the people with whom we the great work of the organzation. The BFPA is are mandated to ensure that health services are a success story with its many accomplishments accessible to them all. and has been more than successful in fulfilling its mandate over the years even with limited resources. The Association has not only been in the forefront in education of the populace in Sexual and Reproductive Health matters but also in saving our many men and women as we look Jefferson Kirton after their health needs. The BFPA has changed President and Chair of Board Directors

Executive Director’s Message

11

Mr. George S. Griffith Scm, Ms. Jp

“Lest we forget” The rapid and highly acclaimed socio-economic development of Barbados over the past sixty years has been attributed in large measure to a number of individuals, organisations, the Barbadian Psyche and even “good fortune” There exists more than enough convincing evidence to support the claim that when compared with our Caribbean neighbors of similar size Barbados has done exceptionally well in terms of its infrastructural development. The development of the social sector is without doubt the manifestation of perhaps the most impressive display of Social Engineering to be found not only in the Eastern Caribbean but throughout the Western Hemisphere as well.

Historians, Social Development Advocates and Commentators could be excused for placing these significant social development achievements at the doorstep of the Trade Unions, Educational Institutions, the Church or even Politicians and Political Parties. One would be less than objective if due recognition was not accorded this group of individuals, institutions and organisations both individually and collectively for their contributions.

The Family Planning Connection It must be said however that we have consistently failed as a people to acknowledge appropriately or in any meaningful way the pioneering role of the Family Planning movement in the social, cultural and economic development of Barbados since the second half of the twentieth century.

It bears much repetition lest we forget the fears of officialdom inclusive of both houses of the legislature and the then civil society leadership surrounding the existing quality of life of the broad masses of the Barbadian population.

Fifty-Seventh Annual Report 2011

We must never forget our country’s inability to provide the most basic level of health care evidence by the astronomical infant and maternal mortality rates, the acutely sub standard housing which was the order of the day for working class Barbadians and their offspring, or the fact that educational opportunities basic as they were existed beyond the reach of the average citizen and which when offered was most discriminatory in the method of allocation.

Malnutrition was accepted as a way of life for the old and indigent, the disabled and scores of children who existed in pockets of severely poverty stricken districts in rural Barbados and parts of the city of Bridgetown.

As fate would have it, the International Planned Parenthood Federation (IPPF) was founded in 1952 at the third International Planned Parenthood Conference in Bombay India and the joint Parliamentary Committee set up by the government of the day drew from the knowledge, philosophy and work of this new entity in the formulation of its recommendations.

The formation of the Barbados Family Planning Association (BFPA) followed in 1954 with the support of the Government of the day and has continued its unceasing service to Barbados since then.

Contrary to the self serving views of some technocrats, anti-choice crusaders and doubtful friends, the BFPA has not out lived its usefulness since it has constantly adapted to the socio economic environment and is now needed even more than ever if successes won in hard fought fights for those enviable social development gains are not to be reversed or lost.

The Barbados Family Planning Association

Without that visionary initiative fifty eight years ago Barbados could not have achieved the First World Social Development indices of which we are so proud.

12

We make bold to say that “the brave and angry” pioneers of our movement were critical to the creation of that enabling environment which constituted an indispensable part of the essential sub-structure on which the super structure of Barbados’ social development has been built.

Without that visionary initiative fifty-eight years ago Barbados could not have achieved the First World Social Development indices of which we are so proud. In the absence of the right and means of exercising control over there fertility our women folk would still be spending their most productive years bearing children at the expense of their education, health and socio-economic advancement.

As it was fifty eight years ago when the visionary government of the day understood the fundamental importance of an effective and sustained family planning programme, so it is today in recessionary plague Barbados where so much remains to be done by one of the most progressive NGO’s to be found in the country but which is being starved of the recourses so necessary for the effective and efficient execution of its mandate. This denies the men, women and youth of Barbados that range of special services which for good or ill could influence their quality of life now and in the years to come.

As a major plank on which Barbados’ modern social development has been constructed The Barbados Family Planning Association has held too much weight over the years to let go or to give up now.

Access to today’s good quality Reproductive Health Services ensures a quality of life which could not have been contemplated or envisioned sixty years ago. And so, the struggle continues For the sake of our country and its people we may even as new and even more dangerous challenges permit ourselves like our founding fathers to be as (which must be confronted and defeated) appear “brave and angry” as they were then but with the full on the horizon. Lest we forget in today’s world assurance that no obstacle will be permitted to be 67% of young men and 80% of young women greater than the cause. And so as the fight goes on, in developing countries lack comprehensive and we must never forget from whence we came. well informed information about HIV. Personal Note Seven out of ten of the thirty three million people If I may be permitted to conclude on a personal served by IPPF in 2010 were poor, marginalised note, it would be to say that after (45) forty five socially excluded or underserved. There facts years of Public Service inclusive of (20) twenty years become all the more startling when we recognise with BFPA and having the distinction of being the that addressing the existing unmet needs of longest serving Executive Director, it is clear that family planning would prevent fifty three million the autumn of my Public Service career has arrived. unintended pregnancies and twenty five million The time for succession planning therefore has abortions worldwide each year. now become an urgent priority which cannot be delayed for much longer.

Mission not accomplished Our mission is far from accomplished within the context of Barbados and its need for the continuation For the sake of the broad masses of today’s of a sustained programme of Advocacy, Education population and those to come, the BFPA has a and the provision of good quality Reproductive sacred duty to overcome this season of challenge Health Services to a sexually active population with the hope and the confidence that we will be which is currently caught up in the throes of what around to greet that long awaited dawn which appears to be a perennial recession and the precedes a better life for us all. attendant range of negative socio economic and Reproductive Health consequences.

George Griffith, SCM, MS. JP Executive Director

DID YOU KNOW

ABOUT YAM?

Youth Advocacy Movement MISSION

To ensure adolescent sexual, reproductive health, rights, and well being, through the provision of peer education and peer counselling in order to help them to make more informed decisions and therefore improve the quality of their lives.

The Barbados Family Planning Association

14

OUR FOCUS Men’s Health

to m e e s en m f o .

A lot ostate exams lays g pr avoid ily Plannin early Fam the facts; father out all n can give a is son. o h detectire time with mo

Finance Report 15

Overview The ability to maintain high levels of flexibility and pragmatism without compromising the quality of care to clients and the public in general have evolved as the most apt description of those parallel strategies which are largely responsible for the organisation’s survival during the year in review.

The economic environment was not only challenging but became progressively more hostile with each succeeding month. This was characterised by continuous increases in essential inputs namely utilities, energy, medical and clinical consumables and the Value Added Tax (VAT).

These combined had a negative multiplier effect on all areas of the organisation’s functioning and

were severely compounded by another substantial reduction in revenue in the form of the second consecutive cut in the annual subvention from Government since financial year 2010.

Though profoundly painful and constituting the greatest threat to the viability of The Barbados Family Planning Association (BFPA) since its establishment in 1954 all services were maintained albeit with reduced consistency in some community outreach areas.

It is to be regretted that in an attempt to reduce recurrent expenditure staff levels were unavoidably reduced mainly through severance and redundancy.

Despite these challenges all statutory obligations and operational commitments were honoured.

COMPARISON OF INCOME, SURPLUS & EXPENSES 2,500,000 2,000,000 1,500,000

INCOME

1,000,000

SURPLUS

500,000

EXPENSES

0 500,000

2007

2008

2009

ASSET COMPOSITION

22,189

2010

2011

LIABILITIES COMPOSITION

63,555 259,843

Cash & Interest Bearing Deposits

ACCOUNTS PAYABLE DEFERRED DONOR

27,145

INVENTORIES

399,437

Fifty-Seventh Annual Report 2011

Receivables and Prepaid Expenses PROPERTY, PLANT & EQUIPMENT

DESIGNATED FUND

298,037

44,174

The Barbados Family Planning Association

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Income Total income for the year in review (2011) recorded $1,605,638 representing a 5.4% decrease when compared with the prior year’s (2010) total of $1,697,095.

Grants and Subventions The annual Subvention from the Government of Barbados was recorded at $819,250 for the financial period January to December 2011.

The Subvention was reduced by 8.8% moving from $877,000 for the period April 2010 – March 2011, to $800,000 for the financial year April 2011 – March 2012. BFPA’s expenditure was adjusted downwards once notification of the change was received.

Donor Restricted Income The Ministry of Family, Culture, Sport and Youth supported a youth concert produced by the Youth Advocacy Movement (YAM) with a grant of Barbados $10,000. This initiative was due in large measure to the creativity of a Social Work Intern.

Other financial contributions totaling $1,700 were donated by the Barbados Public Workers Credit Union Ltd, Simpson Motors Ltd, TMR Sales & Service and corporate Barbados towards the worthwhile cause.

International Donor Agencies Grants of Barbados $18,800 and $10,000 were received from the United Nations Populations Fund for the funding of the “Be a Man” video production and distribution.

Unrestricted Income Cash and Inventory Grants from IPPF decreased by 2.8%, recording $51,313 as approved for the programme year 2011, compared with $52,793 for the previous year.

Chart 1 Income by Percentage 2011

51% 38% 2% 3% 6%

GOVERNMENT SUBVENTION MEDICAL SERVICES DONOR RESTRICTED IPPF CASH/COMMODOTIES OTHER INCOME

Medical and Related Services Medical and related services income was increased by 10.4%, recording $598,307 for the period January-December, when compared with $ 542,178 for the same period in 2010. Growth was generated in all areas with the exception of contraceptive sales and pap smear screening which contracted by 12.9% and 6.3% respectively.

Table 2 Medical & Related Services Income For Three Year Period 2009 - 2011 Category

Sale of Contraceptives & Services* Medical Examinations & other medical services

2009

2010

2011 Actual

2011 Budget

$

2010 -2011 % change

$

2011 Budget Variance $

$

$

82,188

74,885

65,260

-12.9

75,200

-9,940

237,227

239,617

253,722

5.9

250,000

3,722

Registration Fees

6,250

5,562

6,250

12.4

6,300

-50

Cytology services

42,763

43,414

40,690

-6.3

42,000

-1,310

Colposcopy services

25,170

27,745

39,600

42.7

25,000

14,600

Ultrasound services

4,150

4,430

4,850

9.5

10,000

-5,150

-

-

2,700

100.0

12,000

-9,300

9,730

6,525

6,615

1.4

9,500

-2,885

Special services – VTP

91,550

74,195

102,820

38.6

90,000

12,820

Other surgical procedures

15,190

9,560

16,115

68.6

15,000

1,115

Theatre Rental

49,355

56,245

59,685

6.1

80,000

-20,315

563,573

542,178

598,307

10.4

615,000

-16,693

Tubal Ligation Vasectomy

Totals

* 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 Revenue – Medical and clinical Services Period January-December 2009-2011 80,000 60,000 40,000 20,000 0

JAN

FEB

MAR

APR

MAY

JUNE

JULY

AUG

SEP

OCT

NOV

DEC

2011

47,646

57,483

51,990

50,229

48,704

43,613

48,978

50,025

47,348

49,298

53,914

41,537

2010

42,290

40,805

59,156

38,653

47,901

40,870

41,934

39,192

44,736

38,817

45,468

41,196

2009

48,717

42,214

49,127

50,209

48,829

37,464

49,007

47,303

43,903

49,784

42,487

34,097

Fifty-Seventh Annual Report 2011

17

The Barbados Family Planning Association

Chart 3 Medical Revenue for period – Jan-Dec 2009-2011 By area of service delivery

18

700,000 600,000 500,000 400,000 300,000 200,000 100,000 0

HQ

MEN’S CLINIC

SAT. CLINIC

SIX RDS

THEATRE

TOTALS

2011

320,445

16,132

56,535

0

205,195

598,307

2010

285,566

21,149

56,021

742

178,700

542,178

2009

291,113

16,426

55,050

5,839

195,145

563,573

Optinor The dedicated Emergency Contraceptive Pill (EC) was not available for distribution during the reporting period. This had a very adverse effect on the sales forecast for 2011. Indications are that this very popular product will return to the market shortly.

Exluton This contraceptive pill, which was listed for withdrawal from the marketplace, is now to be reintroduced by the agents. It is expected that this will have a very positive impact on the contraceptive sales in the future since its progesterone-only formulation makes it very attractive to breast feeding mothers.

Pap Smear Screening The heightened competitiveness in the market place and alternative screening methods have been advanced as the reasons for the reduced demand for this service. The fact that colposcopy and cryosurgery, two related services have shown significant increases at 42.7% demands a fuller analysis of this situation.

During the Family Planning week celebrations in May a special promotion was conducted for the

purpose of heightening awareness and reinforcing the value of regular screening and the advantage of detecting abnormalities at an early stage.

Expenditure Operational expenditure grew by less than 1 % recording $1,701,965 when compared with $1,687,525 in the prior year.

Capital Expenditure A total of $65,558 was spent for the purchase of a vehicle for use by the Medical Director and for the purchase of fixtures, computers and audio visual equipment.

Staff Cost Personnel and employee benefits expenditure was decreased by 2.7% recording $945,719 down from $972,360 in the prior year.

The Human Resources budget of $1,141,570 was calculated to include a full compliment of staff and a modest wages and salaries increase. As a consequence of the second consecutive reduction in Government’s Subvention effective April 1, 2011 operational adjustments became unavoidable and recurrent expenditure reduction demanded staff cuts through the combination of severance and

The Barbados Family Planning Association

youth services 20

Room 246- Youth Drop-In Centre The Youth Advocacy Movement (YAM) maintained a busy schedule of youth and community work throughout the year in review as members made use of every available opportunity to become involved in a number of youth events and advocacy initiatives.

Increased membership made possible the filling of all places on the Executive Committee and the implementation of a number of new initiatives.

c. Support for YAM’s mission to adopt a youth charity. d. Permitted the collection of non-perishable food items for a YAM project to support the HIV food bank and e. It provided an opportunity to partner with young artistes in the promotion of positive Sexual and Reproductive messages especially pertaining to HIV and AIDS.

YAM Retreat A weekend retreat was successfully planned and executed. The focus was to provide new applicants for membership with the training necessary for the role and function of becoming effective peer educators and counselors. It also served as a refresher course for existing members while seeking to build greater cohesiveness to the movement by promoting team building and comradeship.

Other successful initiatives were centered around Training, Education, Advocacy and Awareness raising including the following;

YAM Awareness Concert This inaugural youth concert was held in Independence Square Bridgetown and achieved a high level of success. Advocacy was the main objective and the theme “Armed with Accountability- Ready for Execution” was used, represented by the acronym A.W.A.R.E (ness).

ii. In the Winners Circle 11+ and Program- This is a multi-sectoral program initiated by Her Worship, Magistrate Barbara Cooke-Alleyne which targets adolescents age 10-11. It seeks to promote making informed choices while avoiding devient and harmful behaviours.

YAM serves on the planning committee and is afforded the opportunity to reach a wider cross section of that younger youth demographic and to help them address their specific issues.

The objective was multifaceted and served the following purposes: a. Raising awareness about a number of issues pertaining to youth and their Sexual and Reproductive Health including HIV and AIDS. b. Provide a platform to encourage recruitment and fund raising for the movement.

i. BWU Annual May Day Parade where members distributed educational literature, demonstrated safe and effective condom use, and promoted positive and healthy sexual behaviour. Interaction with more than 500 persons was achieved.

iii. UWI HARP- Working with this tertiary level group headquartered at the Cave Hill Campus of the University of the West Indies is another very important part of YAM’s networking strategy and community outreach focus.

It also makes possible the opportunity of

our focus Women’s Reproductive Health

talk ’t n s e o d y l i Every fam stuff’, about ‘girl lanning is a Family P to get accurate reliable place n the different o n o i t a m r o f an. n i m o w a s a d tests neede

Fifty-Seventh Annual Report 2011

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The Barbados Family Planning Association

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reaching a large volume of young people with positive Sexual and Reproductive Health messages and interventions. iv. Schools- There continues to be a demand for YAM’s services in a number of schools for peer to peer educational presentations and group discussions in both Primary and Secondary schools. v. Wider Community- A number of churches, polyclinics and numerous youth and community groups have sought the involvement of this group throughout the year and efforts have been made to satisfy these demands however a number of potential challenges have emerged; namely, most members of YAM by virtue of their age and employment status are either currently enrolled in educational institutions, unemployed or under employed. As a consequence in

some cases demands of school and study arrangements limit their involvement, in other cases lack of financial resources to cover essential day-to-day commodities including transportation cost constitute a major barrier.

This reality strikes at the heart of the ability of vulnerable groups in society playing a meaningful role in the development process.

This needs serious discussion and resolution.

YAM has recommended the subsidisation of transportation cost as one possible solution.

The Youth Advocacy Movement though active and making a useful contribution to the execution of BFPA’s mandate has had to do so with considerably less resources than was required.

This blunted the organisation’s ability to achieve higher levels of output and continues to stifle the realisation of its fullest potential.

23

DID YOU KNOW

ABOUT YAM? Youth Advocacy Movement OBJECTIVES

• Increase knowledge regarding sexual and reproductive health • Improve behaviors regarding sexual health, e.g., postponing sexual debuts, abstinence, secondary virginity, limited number of youth partners and the use of condoms for sexually active youth.

• Reduce teen pregnancy • Improve gender relationships • Reduce incidences of HIV/AIDS

Fifty-Seventh Annual Report 2011

The Barbados Family Planning Association

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OUR FOCUS hiv/AIDS and STD EDUCATION

hard s k r o w A P F B ty i e n u Th m m o ec h t e t lly a a c u u x e s t to ed n e rev p o t w o h on ses. a e s i d d e transmitt

Clyde Gollop Family Health Centre 25

Clinic Activity Introduction The clinic has earned the recognition of being the flagship of The Barbados Family Planning Association on the basis of its enviable reputation for consistently providing good quality of service to clients and the public generally, while contributing 38% or $598,307 of the organisation’s budget for the period under review.

Following the successful completion of the “Improved Service Delivery” initiative which resulted in a comprehensive refurbishment of the clinic, namely: • The provision of a fully air-conditioned client’s waiting area, nurses triage rooms, the main reception area, doctor’s office and treatment rooms.

• Provision of more comfortable seating, unlimited access to a modern water fountain and the client friendly colours of the interior

of the building. There has been a marked improvement in the atmosphere of the waiting areas of the clinic.

These along with frequent staff meetings and training sessions on clinical and customer relations have contributed to the ability of the clinic to improve its income generating capacity in successive years.

Revenue from the sale/provision of Clinical and Medical services has consistently expanded as a percentage of total revenue over the years and especially from 27% in 2007 to 38% in operating year 2011.

The fact that income from another major source has been drastically reduced hence the possible skewing of the percentage allocation does not detract from the value of the clinical operations to the organisation’s total budget.

NEW CLINIC ACCEPTOR/CLIENTS BY METHOD AND SERVICES RENDERED 2009-2011 METHODS

NEW CLIENTS 2010

2011

% CHANGE

ORALS

94

39

-58%

IUCD

10

13

30%

CONDOMS

0

0

-

INJECTIONS

75

60

-20%

STERILISATIONS

12

11

-1%

7

700%

1311

17%

*OTHER MEDICAL SERVICES

Fifty-Seventh Annual Report 2011

1122

The Barbados Family Planning Association

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TOTAL CLINIC ACTIVITY 2009-2010 ACTIVITY

2010

2011

CHANGE

NEW ACCEPTORS/CLIENTS

1,313

1,441

10%

ADVICE/COUNSELLED

2,751

2,820

3%

PAP SMEAR TESTS

1,297

1,214

-6%

PREGNANCY TESTS

583

781

34%

INFERTILITY

176

5

-97%

PERSONS SERVICED

3,551

3,729

5%

NUMBER OF CLIENTS SERVICED BY THE BFPA CLINICAL AND NON-CLINICAL LOCATION

2010

2011

%Change

HEADQUARTERS

3,551

3,729

5%

CBDC

417

455

1%

TOTAL

3,968

4,184

5%

2011 Clinic Client Activity

1,441 NEW ACCEPTORS/CLIENTS 2,820 Advice/counselled

1,214 PAP smear testS 781 PREGNANCY testS INFERTILITY 5 3,729 Persons serviced

TOTAL

CHARACTERISTICS

10 NEW CLIENTS

ORAL

11

1,313 1,430

MALE STERILISATION

12

11

FEMALE STERILISATION

-

-

TOTAL NEW CLIENT VISITS 1,335 1,441

CHARACTERISTICS

TOTAL 10

OLD CLIENT VISITS

11

IUCD

CONDOM INJECTION

OTHER

MEDICAL SERVICES

10

11

10

11

10

11

10

11

10

11

94

39

10

13

0

0

75

60

12

7

1,122 1,311

94

39

10

13

0

0

75

60

12

7

1,122 1,311

ORAL 10

11

7,430 7,895 986

IUCD 10

11

CONDOM INJECTION 10

11

10

11

OTHER 10

11

10

11

MEDICAL SERVICES 10

11

814

87

103

314

229 1,304 1,413

20

46 4,719 5,290

8,743 9,336 1,080 853

97

116

314

229 1,379 1,473

20

53 5,853 6,601

CONTRACEPTIVE VISITS 2,661 2,452 1,019 780

71

67

287

229 1,309 1,354

5

23

TOTAL CLIENT VISITS PAP SMEAR TESTS CLIENT VISITS TO DOCTOR PREGNANCY TESTS

1,297 1,214

69

54

14

12

4

5

56

46

10

9

4,218 4,289 153

148

90

84

13

11

152

155

18

26 3,792 3,865

15

4

4

1

-

21

18

-

583

781

14

Staffing The staff compliment of the clinic continues to experience a high turnover rate. This challenges 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. It also disturbs the dynamics of the clinic and to a lesser extent the organisation.

The inability of the BFPA to provide 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 50% of its permanent staff compliment and is only 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 the

Fifty-Seventh Annual Report 2011

-

1,144 1,088

543

744

potential of contributing even more significantly to the revenue earning capacity of the organisation.

Cytology Service This service contracted by 6.3% when compared with the prior year, moving form 1297 pap smears in 2010 to 1214 in 2011. This decline can be attributed to a confluence of factors, which must be urgently addressed if this reversal is to be turned around.

Firstly, it is acknowledged that prevailing socioeconomic conditions characterised by high inflation rates, high levels of unemployment and under employment is believed to be forcing some women to defer expenditure on what they consider to be non-urgent services.

This is dangerous since we subscribe to the view that “the best protection is early detection” and deferred screening could increase the risk of morbidity and at worse mortality in these economically challenge women.

27

The Barbados Family Planning Association

28

Secondly budgetary constraints have limited the organisation’s ability to market this and other services with the consistency and assertiveness required.

must be analysed and evaluated within the parallel contexts of market share and income generating potential if the best possible sustainability results are to be realised.

The decision to maintain the traditional slide test on basis of the cost effectiveness remains the policy of the organisation.

A major concern must be the 8% decline in total contraceptive visits when compared with year 2010 and namely 2008 and 2009.

The effective marketing of cytology services must not be deferred on any grounds since it is clearly an investment not only in the prevention of cervical cancer but in the sustainability of the BFPA as well.

This demands some analysis, given the possible implications for women’s health and by extension the Barbadian society generally.

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 cryo-surgery and colposcopy services recorded growth at the rate of 23% and 60% respectively.

The acquisition of a new colposcope has make possible the reintroduction of these services under more ideal conditions than existed prior to the year 2010.

Enhanced 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 potential of these important services.

General Clinic Activity There has been a pleasing level of stability and growth in clinic activity when compared with the prior year. With the exception of total contraceptive visits, there has been renewed growth in areas which had either stagnated or were recording levels of decline in the prior year.

New acceptors, total new clients, clients visits, old clients visits, pregnancy test, and “Advice and Counselling” all showed positive rates of growth when compared with prior years. These areas of positive change though welcomed and appreciated must not be viewed in isolation but

A number of relevant questions are in order if a clear understanding of this apparent trend is to be obtained.

Example: • How wide spread is this “trend”?

• Is there a corresponding increase in the use or demand for Emergency Contraception (EC)?

• Is this indicative of an increase in the incidence of unprotected sex?

• Is there an increase in the sale and use of condoms?

• Is the use of sex toys reflected in the reduced demand for contraceptives?

• Is the recession and its manifestation forcing men and women to engage in more unprotected sex? And finally • Is there an increase in the number of persons seeking contraceptive services from General Medical Practitioners or is there a vibrant black market in operation.

These and other such question would certainly go a long way towards a better understanding of this emerging “trend”.

Whatever the outcome, there is a clear case for the formulation and implementation of an appropriate marketing programme designed to meet the needs of a contraceptive market which is increasingly more culturally diverse.

Open Days This activity, which has attracted the attention of a wide cross section of patrons over the years, declined by 10% when compared with the prior year.

Traditionally, Sexual and Reproductive Health services (S&RH) were offered at discounted rates on each of two days designated for men and women respectively. In addition, stakeholders representing the Pharmaceuticals Industry, Cosmetology students, the Drug prevention unit of the Royal Barbados Police Force and other such service providers contributed to the success of the event.

During the year, in review, it became evident that the business community was not as willing to make financial contributions or to donate assistance in kind as in previous years.

The current unfavourable financial climate was identified as the main cause.

Perhaps the time is right for the repackaging of the event since the economic climate has showed no clear signs of improvement.

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 the year in review.

The year in review has seen a decline in the three categories on which the performance in this service is based namely Total Male Clients, New Male Clients and Male client services have declined by 5%, 2% and 4% respectively.

This is cause for much concern since there is an obvious need in the market place for the provision of men friendly services in men friendly spaces for the provision of services to this glaring underserved population.

Experienced has shown that the absence of specialists Urologists among service providers in the male clinic has contributed to the level of decline recorded.

General Medical Practitioners and Specialists in other areas continue to provide service of the highest quality, 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.

Male Client Visits 2007-2011

838

YEAR 2007

848

YEAR 2008

878

YEAR 2009

919

YEAR 2010

882

YEAR 2011

750

800

850

900

Male Client Visits 2007-2011

CHARACTERISTICS OF MALE CLIENTS JANAURY TO DECEMBER 2010 CHARACTERISTICS

TOTAL

NEW CLIENTS

247

OLD VISITS

635

TOTAL VISITS

882

MINOR CIRCUMCISIONS PROCEDURES

Fifty-Seventh Annual Report 2011

1 1

2 2

29

PROSTATE CHECKS

HERNIA REPAIRS

MEDICAL SERVICES

VASECTOMIES

38

4

192

10

52

6

576

1

90

10

768

11

950

The Barbados Family Planning Association

30

Competition There has been a proliferation of individuals and groups offering Reproductive and other services to men since the ground-breaking efforts of the BFPA. One such group has been offering PSA and other screening on a monthly basis at a price significantly higher than that offered by the BFPA. Though perfectly happy to be the traditional trend setter with respect to the provision of Reproductive Health Services for men the BFPA must ensure that it is not squeezed out of the market by continuing to update, expand and market its services.

The major difference in approach is the sustained Marketing which is deployed. It seen clear that sustained marketing of services where the organisation has a decisive comparative advantage is an absolute necessity.

Like other services identified in this report, resources must be found to ensure that the men’s clinic and its superior range of services are kept not under the proverbial “bushel” but placed prominently before the widest possible cross section of men for whom these services are not only to be seen as preventative but as life saving as well.

Clinical Management System 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 realising 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 staff team to the philosophy and mandate of the organisation.

CBDC The Community Based Distribution of Contraceptive Programme has endured a checkered history over the past twenty years. Gone are the days it seems when IPPF provided a wide range of new and attractive products for community distribution on a consistent basis and with a high degree of reliability.

Since then, products which enjoyed much popularity in the market were either withdrawn or replaced with relatively unknown products if at all or as is presently the case, member countries are caught in the middle of a series of procurement nightmares largely attributed to ICON (IPPF’s pharmaceutical company).

This era of instability has created opportunities for other providers and competition in the market place to chip away at the market once held secure by member Associations (MA’s).

The CBDC programme is a case in point where products, which gained wide levels of acceptability due to the result of effective marketing, could not be sourced consistently. Optinor an Emergency Contraceptive (EC) product is the most recent case in point. Having won the confidence of the market its unreliable level of availability created much disquiet among clients and health care providers alike.

The expansion of the CBDC programme by 1% during the year in review has defied all odds.

The ability of the programme to earn $75,000 in revenue twenty years ago might be relegated to a past which is beyond recall but never the less it can be a meaningful reminder of what is possible with meaningful effort.

31

Estimated CBDC Product Users 2008-2011

There is a place for this programme in today’s scheme of things given the rapid expansion in the number of General Practice Clinics across the country and their need for reliable Reproductive Health commodities.

484

453

500

455 417

450

BFPA can make a profitable resurgence in this emerging market by deploying personnel on a sessional and or commission basis.

400 350 YEAR 2008

This can be a useful contributor to the sustainability effort.

CHARACTERISTICS CBDC PRODUCT USERS

TOTAL

YEAR 2009

YEAR 2010

YEAR 2011

Estimated CBDC Product Users

ORAL

IUCD

CONDOM

Optinor

10

11

10

11

10

11

10

11

10

11

417

455

111

176

201

184

30

64

75

31

FAMILY LIFE EDUCATION AND PEER COUNSELLING COURSES YEAR

NUMBER OF COURSES IN THAT YEAR

MALE

FEMALE

TOTAL

1992

4

34

93

127

1993

3

34

67

101

1994

4

24

88

112

1995

7

73

92

165

1996

4

28

91

119

1997

4

21

87

108

1998

4

17

66

83

1999

2

13

24

37

2000

2

6

22

28

2001

3

6

32

38

2002

3

4

37

41

2003

1

4

23

27

2004

3

24

69

93

2005

3

8

46

54

2006

3

3

51

54

2008

2

11

66

77

2009

3

11

125

136

2010

3

11

54

65

2011

5

16

65

81

TOTAL

56

280

348

1,549

2007

Fifty-Seventh Annual Report 2011

The Barbados Family Planning Association

32

BIRTH TO TEENAGERS AT THE QUEEN ELIZABETH HOSPITAL IN BARBADOS 1980-2011

TOTAL BIRTHS

TEENAGE BIRTHS AS % OF TOTAL BIRTHS

11

12

13

14

15

16

17

18

19

TOTAL TEENAGED 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

33

Provisional Live Births in Barbados 1980-2011*** PROVISIONAL LIVE BIRTHS IN BARBADOS 1980-2011 Table to come YEAR

N.S.

<15

15-17

18-19

TOTAL TEENAGE BIRTHS

TOTAL BIRTHS

TEENAGE BIRTHS BY % TOTAL BIRTHS

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

1996 3

159

336

498

3,765

13.2

1998

4

183

362

579

3,510

15.6

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

2003

5

169

340

514

3,748

13.7

1997

2004

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

Fifty-Seventh Annual Report 2011

The Barbados Family Planning Association

34

OUR FOCUS Counselling

elling s n u o c A The BFP sons avoid er team helps p n and maintain depressio tal health. en optimum m

OutLook

2012 and Beyond 35

The Barbados Family Planning Association(BFPA) has reached that proverbial “fork in the road” of its (58) fifty-eight year old existence, which requires a profound level of soul searching and analysis if the best and most opportune road map for the future is to be developed.

By now, it should be clearly understood that the Barbados of 1954 which gave birth to the Organisation is no more and that the socioeconomic landscape of Colonial Barbados has been so transformed that only a dwindling minority of today’s population has any meaningful knowledge or experience of Barbados when there was no BFPA. Those were the days of “Alms Houses,” “Poor Law Inspectors,” “Soup Kitchens,” “Park food,” “Bastards,” “chiggers,” and generally a set of living conditions which were as dehumanising and backward as the absence of today’s 21st Century Family Planning, which is characterised by a comprehensive range of Sexual and Reproductive Health and Rights Services.

The Contribution of the BFPA to Social Development and Transformation of the quality of life of citizens of all strata of society has either been forgotten, taken for granted or has become overshadowed by new and more exciting interest by today’s immediate gratification Society.

One is tempted to be convinced that in spite of its steady progress over the years, the rate and depth of the organisation’s modernisation process is proving to be insufficient given the highly competitive funding environment and the tendency to discard the tested and tried in preference to new and emerging causes and interests.

There is more than enough circumstantial evidence to support the view that the outstanding record Fifty-Seventh Annual Report 2011

of the organisation and its success story cannot be articulated without a sustained voice through a series of advocacy initiatives by the inheritors of the legacy of the visionary pioneers of this great Civil Society Organisation.

The absence of the Jack Dears, Frank Hustons, Grace Adams, Frank Walcotts, Clyde Gollops and others of that illustrious ilk is being felt today and has been felt by the organisation and the country for quite some time.

Most organisations experience varying levels of transition when the founders exit the scene and new volunteers and successors assume responsibility for governance, advocacy and resource mobilisation of an entity which in some cases would have been in existence before they were. It is believed that effective continuity in such circumstances depends heavily on the conviction that the mission and mandate of the inherited organisation is consistent with the deeply held beliefs (conviction) of the new members.

This if present, is measured by the motivation, passion and willingness to defend the best interest of the organisation in and out of season.

Having reached that fork in the road, there can be no room for standing still or time for indecision.

The one ominous question which must be answered decisively is “Whether The Barbados Family Planning Association”?

The fact that the percentage of teenage births to under sixteen girls has been reduced by 80% since 1980 from 110 to 23 or that teenage birth as a percentage of total births has been reduced from 28.6% in 1980 to 14.8% in 2011 or from 1093 to 447, is seemingly not enough to ensure the reliability of funding to meet the survival and development needs of the organisation.

The Barbados Family Planning Association

36

Vulnerability It is far from being good enough that after 58 years of service the reality is that a Civil Society Organisation of BFPA’s credibility, track record and importance to this country, could be wiped out by the stoke of pen simply because it is still almost totally dependent upon Government for its housing and the majority of its funding needs.

That fork in the road speaks to the need for a willingness to assume meaningful responsibility for the mobilisation of the requisite funding for the operations of the Organisation.

Without this commitment there is a real danger that staff morale could plummet along with the quality of service to the public at large.

The path beyond that fork in the road cannot be taken lightly since it could very well be the proverbial “road less travelled” which demands sacrifice, is fraught with danger and is not ideally suited to the faint hearted or those lacking in passion or motivation. The absence of a vibrant and reliable Resource Mobilisation Programme constitutes the greatest threat to the future of the organisation and must be accepted as the most urgent priority in the immediate future.

Budgeting is no more than a fanciful exercise in circumstances where projected revenue based on consistent fund raising efforts cannot be relied upon.Hopefully the renewal of commitment to the Organisation’s mission and mandate by all stakeholders would make this a thing of the past.

ICPD And Beyond The Organisation’s future is linked to the realisation of the Millennium Development Goals as contained in the programme of action of the International Conference on Population and Development (ICPD) especially those related to Reproductive Health and Rights.

Sustained Advocacy relating to expanding access to Reproductive Health and other services to young people, the provision of Comprehensive

Sexuality Education nationally and ensuring that existing areas of discrimination against pregnant school age girls, must be accelerated and intensified. So too the search for project funding for existing programmes as well as for those new projects at the conceptualisation and formulation stage of development.

BFPA Headquarters The completion of the Memorandum of Understanding (MOH) between BFPA and the Government of Barbados through the Ministry of Health though long in gestation is likely to be delivered within the next programme year.

Perhaps the most significant feature of the year ahead will be consideration of the state of the Organisation’s Headquarters building and firm decisions about its future in light of Government’s plans for the present location.

The immediate outlook for the BFPA cannot exclude the reality of the Socio-economic environment which conspicuously bears the scars of prolonged recession.

Contraction in some areas of the Organisation’s services though attributed in part to this down turn in economic activity must be met with assertive marketing inclusive of the repackaging and a new commitment to a sustained Advocacy Campaign.

Staff Evaluation A new approach to staff evaluation at all levels is required, this would ensure ongoing training, cross training and with the cooperation and collaboration of the workers representative arrive at a mix of incentives which hopefully would create a better working environment while guaranteeing improvement in service provision.

Succession planning must reflect a higher level of strategic thinking if periods of transition are to be as seamless as possible.

Conclusions Though challenging, the past year has sharpened the survival skills of the Organisation, which with adequate financial resources can move the sustainability effort forward.

Staff at all levels deserves high praise for staying the course and producing in circumstances which at times amounted to “making bricks without

Staff at all levels deserves high praise for staying the course and producing in circumstances which at times amounted to “making bricks without straw.”

Fifty-Seventh Annual Report 2011

straw.” BFPA clients, well wishers and donors who continued to patronise, support and kept faith in difficult circumstances when competition for the provision of services became more fierce, are to be commended for acknowledging the quality of services by their attendance.

Optimism and that hope which springs eternal in the human breast compels us all to believe that better days are coming and that the BFPA is found ready willing and able to play its part in a healthier happier and more prosperous Barbados which is more conducive to an environment of sustainable growth and development.

37

38

39

THE BARBADOS FAMILY PLANNING ASSOCIATION

DECEMBER 31, 2011 (EXPRESSED IN BARBADOS DOLLARS)

The Barbados Family Planning Association

40

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, 2011, the statement of comprehensive income, expenses and changes in undesignated fund balance, statement of functional expenses and statement of cash flows for the year then ended, and a summary of significant accounting policies and other explanatory notes.

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.

The Barbados Family Planning Association

41

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, 2011, and its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards.

April 30, 2012 Bridgetown, Barbados

– 44,000

13,784 404,771

Prepaid expenses

Total current assets

22,600 66,600

237,243 642,014

Property, plant and equipment (note 5)

Total assets

Non current assets:

–

–

–

44,000

8,405

27,145

340,127

15,310

Other debtors

Receivables:

Inventories (note 4)

Interest bearing deposits

Current account and in hand

Cash:

Current assets

Assets

Unrestricted

Donor restricted

BDS Dollars

33,300

11,300

22,000

–

–

–

–

22,000

354,307

129,922

224,385

6,892

4,202

13,572

170,064

29,655

Total

788,197

304,520

483,677

17,735

6,993

22,175

327,963

108,811

Total BDS $

54,406

Total US $

394,099

152,260

241,839

8,867

3,496

11,088

163,982

Prior year

As of December 31, 2011

321,007

118,622

202,385

6,892

4,202

13,572

170,064

7,655

Unrestricted

Donor restricted

US Dollars

Statement of Financial Position

708,614

259,843

448,771

13,784

8,405

27,145

340,127

59,310

Total

Current year

The Barbados Family Planning Association

(expressed in Barbados dollars)

42

22,600 66,600

555,096 642,014

Total fund balances

Total liabilities and fund balances

321,007

277,548

49,330

79,199

149,019

43,459

87

–

31,777

11,595

Unrestricted

33,300

11,300

11,300

–

–

22,000

22,000

–

–

–

Executive Director

354,307

288,848

60,630

79,199

149,019

65,459

22,087

–

31,777

11,595

Total

788,197

684,597

143,831

240,384

300,382

103,600

37,677

1,053

64,870

–

Total BDS $

394,099

342,298

71,915

120,192

150,191

51,801

18,839

527

32,435

–

Total US $

As of December 31, 2011

President

708,614

577,696

121,261

158,398

298,037

130,918

44,174

–

63,555

23,189

Total

Donor restricted

US Dollars

Prior year

Statement of Financial Position…continued

Approved by the Board on April 30, 2012 by

22,600

–

–

98,661

Fixed assets fund (note 9)

158,398

44,000

86,918

298,037

44,000

174

Undesignated

–

–

–

–

63,555

23,189

Designated (note 8)

Fund balances:

Total liabilities

Deferred income (note 7)

IPPF payable

accrued expenses (note 6)

Accounts payable and

Bank overdraft

Current liabilities:

Liabilities

Liabilities and Fund Balances

Unrestricted

Donor restricted

BDS Dollars

Current year

The Barbados Family Planning Association

(expressed in Barbados dollars)

43

Total income

– 22,027

1,583,611

–

–

–

22,027

–

59,898

6,200

Fund raising income

Miscellaneous income (note 10)

3,165

Interest income

Sales

611,215

–

UNFPA

Other income:

–

IPPF/WHR

Other donors

–

–

21,614 22,570

IPPF commodity grant

Release of fixed assets fund (note 9)

– –

829,250

1,605,638

59,898

6,200

3,165

611,215

22,027

–

22,570

21,614

29,699

829,250

Total

791,805

29,949

3,100

1,582

305,607

–

–

11,285

10,807

14,850

414,625

Unrestricted

11,014

–

–

–

–

11,014

–

–

–

–

–

Donor restricted

Donor restricted

29,699

IPPF cash grant

Government of Barbados

Grant income:

Unrestricted

US Dollars

BDS Dollars

Current year

802,819

29,949

3,100

1,582

305,607

11,014

–

11,285

10,807

14,850

414,625

Total

1,697,095

94,008

14,801

3,880

545,239

2,000

43,191

20,933

14,144

38,649

920,250

Total BDS $

Total US $

848,548

47,004

7,401

1,940

272,619

1,000

21,596

10,467

7,072

19,324

460,125

Prior year

The Barbados Family Planning Association

Statement of Comprehensive Income, Expenses and Changes in Undesignated Fund Balance (expressed in Barbados dollars)

For the year ended December 31, 2011

44

158,398

14,341

240,384

–

–

–

–

22,027

1,679,938

(96,327 )

–

22,027

–

20,795

1,232

427,639

1,252,299

129,251

920,259

202,789

158,398

14,341

240,384

(96,327 )

1,701,965

427,639

1,274,326

129,251

941,054

204,021

Total

79,199

7,171

120,192

(48,164 )

839,969

213,820

626,149

64,626

460,129

101,394

Unrestricted

–

–

–

–

11,014

–

11,014

–

10,398

616

Donor restricted

Donor restricted

79,199

7,171

120,192

(48,164 )

850,983

213,820

637,163

64,626

470,527

102,010

Total

240,384

(4,751 )

235,565

9,570

1,687,525

415,012

1,272,513

155,559

900,197

216,757

Total BDS $

Total US $

120,192

(2,375 )

117,782

4,785

843,763

207,506

636,257

77,779

450,099

108,379

Prior year

Statement of Comprehensive Income, Expenses and Changes in Undesignated Fund Balance…continued

- end of year

Undesignated fund balance

Transfer from/(to) designated fund (note 8)

- beginning of year

Undesignated fund balance

income over expenses

(Deficit)/surplus of comprehensive

Total expenses:

Administration and general costs

Total projects

- Governance and Sustainability

Strategy 3

- Medical and Related Services

Strategy 2

- Family Development Services

Strategy 1

Expenses:

Unrestricted

US Dollars

BDS Dollars

Current year

The Barbados Family Planning Association

(expressed in Barbados dollars)

For the year ended December 31, 2011

45

Advertising

–

204,021

102,010

Total at December 31, in US$

470,527

941,054

64,626

129,251

–

–

–

–

–

–

–

–

–

7,523

–

–

8,328

–

–

–

–

113,400

637,163

1,274,326

–

–

189,791

67,986

8,540

36,443

–

204

8,809

10,645

33,011

47,134

16,945

16,531

71,343

25,634

36,555

704,755

Sub-total projects

–

–

213,820

427,639

1,418

19,926

4,711

3,820

19,822

9,997

300

9,448

16,004

3,908

19,164 –

– 49,299

28,858

240,964

Administration & general costs

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

Total BDS $

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

Total US $

1,687,525

36

5,235

218,505

97,842

19,475

14,110

18,941

8,206

16,977

10,338

41,009

38,877

17,451

35,608

95,450

23,725

53,380

972,360

BDS $

2010

843,763

18

2,626

109,253

48,921

9,727

7,055

9,470

4,103

8,489

5,169

20,505

19,439

8,726

17,804

47,725

11,863

26,690

486,180

US $

For the year ended December 31, 2011

in BDS$

–

–

186,659

67,986

8,084

20,959

–

–

420

1,868

11,499

47,134

7,104

16,531

67,326

23,484

20,363

461,637

Governance and sustainability

2011

For the year ended December 31

Statement of Functional Expenses

Total at December 31,

–

Loan interest

3,132

–

Bad debt written off

professional fees

Consultancy and other

Depreciation

Fixed assets:

456

–

15,484

Audit fees

General expenses

204

8,389

Training and seminars

Insurance

1,254

21,512

–

1,513

Travel

Communications

Medical consumables

Entertainment

–

4,017

Vehicle running costs

2,150

Occupancy costs

16,192

129,718

Cost of goods sold

Printing and stationery

benefits

Personnel and employee

Medical & related services

Family

Development Services

For the year ended December 31, 2011 (BDS Dollars)

The Barbados Family Planning Association

(expressed in Barbados dollars)

46

The Barbados Family Planning Association

Statement of Cash Flows

(expressed in Barbados dollars)

For the year ended December 31, 2011

47 2011 BDS $

US $

2010 BDS $

US $

Cash flows from operating activities (Deficit)/surplus of comprehensive income over expenses Interest income on designated fund Interest income on fixed assets fund Release of fixed assets fund Depreciation of plant and equipment Gain on disposal of plant and equipment Interest expense Interest income

(96,327) 11,996 – (22,570) 87,912 (57,677) – (15,161)

(48,164) 5,998 – (11,285) 43,956 (28,839) – (7,580)

9,570 9,370 1,100 (20,933) 97,842 (93,180) 36 (14,350)

4,785 4,685 550 (10,467) 48,921 (46,590) 18 (7,175)

Operating cash flows before working capital changes Changes in non-cash working capital balances (note 13)

(91,827) (4,799)

(45,914) (2,400)

(10,545) 34,548

(5,273) 17,274

Cash generated from operations Interest paid Interest received

(96,626) – 13,807

(48,314) – 6,904

24,003 (36) 21,853

12,001 (18) 10,927

Net cash flows (used in)/from operating activities

(82,819)

(41,410)

45,820

22,910

Cash flows used in investing activities Property, plant and equipment acquired Proceeds on disposal of plant and equipment Amounts deposited Deposits redeemed

(65,558) 80,000 (10,810) –

(32,779) 40,000 (5,405) –

(107,085) 102,639 40,203 (58,353)

(53,543) 51,320 20,101 (29,176)

investing activities

3,632

1,816

(22,596)

(11,298)

Cash flows from financing activities Repayment of borrowings Increase/(decrease) in deferred income (Increase)/decrease in donor restricted funds

– 6,497 (6,773)

– 3,248 (3,386)

(5,758) (32,811) 8,061

(2,879) (16,406) 4,031

(276)

(138)

(30,508)

(15,254)

Decrease in cash and cash equivalents for the year

(79,463)

(39,732)

(7,284)

(3,642)

Cash and cash equivalents - beginning of year

71,584

35,792

78,868

39,434

(7,879)

(3,940)

71,584

35,792

15,310 (23,189)

7,655 (11,595)

71,584 –

35,792 –

(7,879)

(3,940)

71,584

35,792

Net cash flows from/(used in)

Net cash flows used in financing activities

Cash and cash equivalents - end of year Represented by: Current accounts and cash in hand (unrestricted) Bank overdraft

The Barbados Family Planning Association

Notes to Financial Statements December 31, 2011

(expressed in Barbados dollars)

48

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 the financial year beginning January 1, 2011 but not currently relevant to the Association IAS 24 IAS 32 (amendment) IFRIC 14 (amendment) IFRIC 19

Related party disclosures (January 1, 2011) Financial Instruments: Recognition and Measurement (effective February 1, 2010) Prepayments of a minimum funding requirement (effective January 1, 2011) Extinguishing financial liabilities with equity instruments (effective July 1, 2011)

The Barbados Family Planning Association

Notes to Financial Statements

(expressed in Barbados dollars)

December 31, 2011

49

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, 2011 and not early adopted IAS 1 (amendment)

‘Financial statement presentation’ regarding other comprehensive income (effective July 1, 2012) ‘Fair value measurement’ (effective January 1, 2013)

IFRS 13 b) Revenue recognition

The Association recognises unrestricted support grants as income in the period of receipt. Donor restricted grants for specific activities are deferred and recognised 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 Company 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.

The useful lives are:

Furniture and equipment Computer equipment Medical equipment Motor vehicles

- - - -

3 - 10 years 3 - 5 years 5 years 5 years

The Barbados Family Planning Association

Notes to Financial Statements December 31, 2011

(expressed in Barbados dollars)

50

2 Significant accounting policies …continued d) Property, plant and equipment …continued

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 Company operates (‘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

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.

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.

The Barbados Family Planning Association

Notes to Financial Statements December 31, 2011

(expressed in Barbados dollars)

51

2 Significant accounting policies â&#x20AC;Ścontinued 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 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.

The Barbados Family Planning Association

Notes to Financial Statements

(expressed in Barbados dollars)

December 31, 2011

52

4 Inventories

Brand name

2011

2011

2010

2010

Quantity

BDS $

US $

BDS $

US $

23,621

2,923

1,461

3,450

1,725

172

123

62

117

58

Contraceptives Condoms Copper T 380 A Depo Provera

1,023

2,229

1,115

2,454

1,227

Norigynon

358

642

321

666

333

Noristerat

454

1,390

695

386

193

Microgynon ED

802

543

271

1,713

857

Triquilar

1,213

892

446

–

–

Roselle

2,891

2,062

1,031

3,884

1,942

588

925

462

–

– 539

Marvelon Lo Femenal

1,176

612

306

1,078

Exluton

469

457

229

–

–

Optinor

2,811

5,847

2,923

1,050

525

19

239

120

–

–

1,400

1,110

555

1,479

739

23,900

2,474

1,237

2,104

1,052

960

1,165

583

1,000

500

–

–

–

31

16

Vaginal Film Clinical Equipment Cyto Brushes Disposable Gloves HCG Pregnancy test kits Depo Provera Syringes MR Syringe Kits

45

891

446

891

446

120

297

148

298

149

3

12

6

12

6

Canesten Cream

61

417

209

315

157

Cleocin Cream

33

997

498

997

499

Cannulae Silicone Lubricant Other

Gyno Travogen Cream

58

589

294

126

63

Trovogen Cream

64

309

154

124

62

27,145

13,572

22,175

11,088

The Barbados Family Planning Association

Notes to Financial Statements

(expressed in Barbados dollars)

December 31, 2011

53

5 Property, plant and equipment

Land $

Furniture and equipment $

Computer equipment $

Medical equipment $

Motor vehicles $

Total $

At December 31, 2009 Cost Accumulated depreciation

22,600 –

131,827 (70,595)

72,419 (50,038)

156,298 (103,263)

185,364 (116,164)

568,508 (340,060)

Net book value

22,600

61,232

22,381

53,035

69,200

228,448

Opening net book value Additions Disposals - cost - accumulated depreciation Depreciation charge

22,600 –

61,232 –

22,381 –

53,035 88,373

69,200 95,000

228,448 183,373

– – –

– – (14,673)

– – (9,006)

(13,347) 13,347 (28,196)

(89,105) 79,646 (45,967)

(102,452) 92,993 (97,842)

Closing net book value

22,600

46,559

13,375

113,212

108,774

304,520

Cost Accumulated depreciation

22,600 –

131,827 (85,268)

72,419 (59,044)

231,324 (118,112)

191,259 (82,485)

649,429 (344,909)

Net book value

22,600

46,559

13,375

113,212

108,774

304,520

Opening net book value Additions Disposals - cost - accumulated depreciation Depreciation charge

22,600 –

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)

(77,136) 54,813 (87,912)

Closing net book value

22,600

33,740

10,786

81,804

110,913

259,843

Cost Accumulated depreciation

22,600 –

127,560 (93,820)

71,831 (61,045)

231,324 (149,520)

184,536 (73,623)

637,851 (378,008)

Net book value

22,600

33,740

10,786

81,804

110,913

259,843

Year ended December 31, 2010

At December 31, 2010

Year ended December 31, 2011

At December 31, 2011

The Barbados Family Planning Association

Notes to Financial Statements

(expressed in Barbados dollars)

December 31, 2011

54

6 Accounts payable and accrued expenses 2011

2010

BDS $

US $

BDS $

US $

Accounts payable

47,055

23,527

34,687

17,344

Accrued expenses

16,500

8,250

30,183

15,091

63,555

31,777

64,870

32,435

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

7 Deferred income - statement of changes in Donor Fund balance

44,000

22,027

22,027

66,027

28,800

37,227

Total

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

The Barbados Family Planning Association

Notes to Financial Statements December 31, 2011 (expressed in Barbados dollars)

55

funds - end of year

20,502

12,158

61,125

–

Total expenditure

Total restricted

17,924

–

43,201

73,283

20,502

–

30,904

42,379

IPPF/ WHR

–

20,502

Fryer Donation

during the year

equipment purchased

Property, plant and

during the year

Funds expensed

Total funds available

during year

Add funds received

Fund balance b/f

2010

4,567

2,990

–

2,990

7,557

–

7,557

Youth Hotline

BDS Dollars

–

2,000

–

2,000

2,000

2,000

–

UNFPA

37,227

66,115

17,924

48,191

103,342

32,904

70,438

Total

7 Deferred income - statement of changes in Donor Fund balance …continued

10,251

–

–

–

10,251

–

10,251

Fryer Donation

6,079

30,563

8,962

21,600

36,641

15,452

21,189

IPPF/ WHR

2,284

1,495

–

1,495

3,779

–

3,779

Youth Hotline

US Dollars

–

1,000

–

1,000

1,000

1,000

–

UNFPA

18,614

33,057

8,962

24,095

51,671

16,452

35,219

Total

The Barbados Family Planning Association

Notes to Financial Statements December 31, 2011 (expressed in Barbados dollars)

56

The Barbados Family Planning Association

Notes to Financial Statements

(expressed in Barbados dollars)

December 31, 2011

57

8 Statement of changes in Designated fund balance Provident fund $

Severance fund $

2011 Total $

2010 Total $

260,764

39,618

300,382

286,261

11,096

900

11,996

9,370

Transfers (to)/from undesignated funds

(14,341)

â&#x20AC;&#x201C;

(14,341)

4,751

Fund balance - end of year

257,519

40,518

298,037

300,382

Fund balance - beginning of year

Interest income on interest bearing deposits

9 Statement of changes in Fixed Assets Fund BDS $

US $

2011 Unrestricted Fund balance - beginning of year Less: Amount released to income during the year

121,231

60,615

(22,570)

(11,285)

98,661

49,330

22,600

11,300

121,261

60,630

Restricted Fund balance - beginning of year Bequeathed land donation - Hamilton Estate Fund balance - end of year

The Barbados Family Planning Association

Notes to Financial Statements

(expressed in Barbados dollars)

December 31, 2011

58

9 Statement of changes in Fixed Assets Fund â&#x20AC;Ścontinued BDS $

US $

65,876

32,938

2010 Unrestricted Fund balance - beginning of year Add: Property, plant and equipment purchased during the year

76,288

38,144

Less: Amount released to income during the year

(20,933)

(10,467)

121,231

60,615

Restricted Fund balance - beginning of year Bequeathed cash donation - Hamilton Estate

57,253

28,626

Bequeathed land donation - Hamilton Estate

22,600

11,300

79,853

39,926

1,100

550

(58,353)

(29,17))

22,600

11,300

143,831

71,915

Interest on bequeathed cash donation - Hamilton Estate Encashment of deposit

Fund balance - end of year

10 Miscellaneous income 2011

2010

BDS $

US $

BDS $

US $

57,677

28,839

93,180

46,591

1,721

860

500

250

500

250

328

163

59,898

29,949

94,008

47,004

Gain on disposal of plant and equipment Volunteer contributions Other income

The Barbados Family Planning Association

Notes to Financial Statements

(expressed in Barbados dollars)

December 31, 2011

59

11 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 $

US $

Motor vehicles

263,950

131,975

Furniture and equipment

572,541

286,270

Inventories

200,000

100,000

2011

2010

$

$

371,218

395,661

27,380

28,776

12 Key management compensation

Salaries and allowances National Insurance

13 Changes in non-cash working capital balances 2011

Increase in inventories

2010

BDS $

US $

BDS $

US $

(4,970)

(2,485)

(328)

(164)

(1,412)

(706)

5,414

2,707

â&#x20AC;&#x201C;

â&#x20AC;&#x201C;

30,313

15,157

3,951

1,976

(1,285)

(643)

(1,315)

(658)

(619)

(310)

(1,053)

(527)

1,053

527

(4,799)

(2,400)

34,548

17,274

(Decrease)/increase in other debtors Decrease in IPPF grant receivable (Decrease)/increase in prepaid expenses Decrease in accounts payable and accrued expenses (Decrease)/increase in IPPF payable

The Barbados Family Planning Association

Notes to Financial Statements

(expressed in Barbados dollars)

December 31, 2011

60

14 Financial risk management

Financial risk factors

The Association’s activities expose it to a variety of financial risks as follows: 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 was 2.5% - 3.5% (2010 - 2.5% - 3.5%). 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:

0 to 3 months 3 to 6 months 6 months +

2011

2010

$

$

–

1,861

–

–

8,405

5,132

8,405

6,993

No provision for impairment has been considered necessary in 2011 and 2010.

The Barbados Family Planning Association

Notes to Financial Statements

(expressed in Barbados dollars)

December 31, 2011

61

14 Financial risk management â&#x20AC;Ścontinued

Financial risk factors â&#x20AC;Ścontinued 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 $

47,005

47,005

34,687

34,687

As at December 31, 2011 Accounts payable As at December 31, 2010 Accounts payable

d) Fair values

The carrying values of financial assets and liabilities are assumed to approximate fair values due to the short-term nature of these assets and liabilities.

The Barbados Family Planning Association

Reconciliation to Annual Report December 31, 2011 (For management information purposes only)

62

BDS $

BDS $ (103,294)

Deficit of comprehensive income over expenses per Annual Report Income Adjustments as at December 31, 2011 Donor Funds - UNFPA

1,995

Grant Income - IPPF commodities

1,909 3,904

Expenses Adjustments as at December 31, 2011 Strategy 2 - Brokerage and Transportation

(1,909)

Strategy 2 - Marketing and Promotional Materials

3,000

Strategy 2 - Telecommunications

2,261

Strategy 2 - Medical/Clinical expendable Deficit of comprehensive income over expenses per audited accounts

(289)

3,063 (96,327)

63

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

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)

Operations: Tubal Ligation, Endometrical Biopsy D & C and Loop cone Biopsy OPENING HOURS

Routine Medical Examinations: Routine checks, Weight, Blood Pressure, Blood Sugar Test, HIV/ AIDS Testing Specialised Services: Colposcopy/Cyro-Surgery Infertility Clinic, Antenatal Clinic Total Quality Care for Men: Urological care including Prostate Monitoring, Nutritional Counselling, Varicocele Repair, Prostatic Biopsy, Adult Circumcision, Vasectomy and other healthcare services

Fifty-Seventh Annual Report 2011

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.

ct u a t n o C

s

amily F s o d a b The Bar g Association Plannin Mich eet, St. Bay Str 2027 6) 426Tel: (24 6611 6) 427rf.com Fax: (24 caribsu @ a fp b Email: fpa.net : www.b e it s b e W

FIFTY-SEVENTH ANNUAL REPORT 2011 ‘empowering our youth’ Design & Layout: Blueprint Creative Inc.

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