Annual Report 2013 - 2014
International Needs Australia 2013/14 Annual Report We welcome any feedback or suggestions. For International Needs Australia’s Complaints Policy or to make a complaint please visit www.internationalneeds.org.au/complaints
Contact Details Mail: PO Box 121 Mitcham VIC 3132 Physical Address: 196 Rooks Road Vermont VIC 3133 PH: 1300 731 550 (cost of a local call) (03) 9877 7177 Fax: (03) 9877 7377 Web: www.internationalneeds.org.au Email: info@internationalneeds.org.au ABN: 84 006 053 229 ACN: 006 053 229
International Needs Australia is fully accredited with the Australian Government Department of Foreign Affairs and Trade.
International Needs Australia is an ACFID member.
As a member and signatory to the code of conduct International Needs Australia is required to meet high standards of corporate governance, public accountability and financial management. For more information on the Code, visit the ACFID website on www.acfid.asn.au or email code@acfid.asn.au If you believe International Needs Australia has breached the ACFID Code of Conduct you may lodge a complaint here: www.acfid.asn.au/code-of-conduct/complaints
International Needs Australia supports the Make Poverty History campaign and the Micah Challenge
International Needs Australia would like to acknowledge the incredible people who have volunteered their time, energy and talents throughout 2013/14. INA could not function nearly as effectively without their support.
Š 2014 All material contained in this annual report is subject to copyright owned by or licensed to International Needs Australia.
Contents
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2013-14 Annual Report
Message from the Board Chair Message from the Chief Executive Officer Our Governance Timeline Vision Mission Core Values Board Of Directors At A Glance Program Reports Ghana Uganda Ethiopia Myanmar Philippines India Sri Lanka Nepal National Visits Just Like Me?
2013-14 Financial Report
Directors’ Report Breakdown of Expenses Statement of Comprehensive Income Statement of Financial Position Statement of Changes in Equity Revenue over the past 5 years Statement of Cash Flows Notes to and forming part of the Financial Statements Directors’ Declaration Auditor’s Independence Declaration Independent Auditor’s Report ACFID Code of Conduct Compliance
International Needs Australia - Annual Report 2013-14
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Malcolm White
Message from the Board Chair
As I write this message, my mind, of necessity looks to the past. As we finish International Needs Australia’s 39th year of life and look toward the 40th, I can’t help but wonder how many lives have been changed during this period; what difference International Needs Australia and our donors have made to the lives of those in need and how they now progress in life. I conclude the answer is partly known from an individual donor’s correspondence and from stories that come from our partners. We can never know the full extent, but what we do know gives cause for thanksgiving. International Needs Australia has made a very substantial contribution to the well-being of a huge number of people during those 39 years. This recent year has been no exception. Previous income levels were exceeded in 2013/4 resulting in increased funds for aid projects and help for those in need. This is what we are about and the reason for our existence. This is only possible because of our supporters’ generous giving, sometimes despite considerable hardship. To them I say a heartfelt ‘thank you’. To the Board, Committees and hard-working CEO, staff and volunteers as well as overseas partners, I extend grateful thanks for a job well done. Without such contributions we would not be able to achieve what we have. Please read the pages in this Report carefully to gain a fuller picture of our work. In June, International Needs Australia also found time to relocate premises after many years in North Blackburn and we are thankful for the support of the Blackburn North Uniting Church congregation. The Board composition changed during the year. We said farewell to Ian Southwood, Rob Ware, David Wells, Christy Capper and Elena Down who resigned due to other commitments; their contributions were substantial and they will be missed. We welcomed Richard Lim as both a Director and Treasurer. The Board continues to work well, each member contributing a different set of skills. Our Committee structure continues to work effectively. While wishing to ensure maximum funds are committed for projects, the Board also recognises the necessity to continue building reserves to enable our future and long term viability. Recognising the need for a wider supporter base and better communication, the new year’s marketing budget was increased. This in turn should provide greater stability and increased income to better serve those in need and contribute against steadily increasing operating costs. National Visits by partners continued during the year with two such visits. These remain an effective way of gaining support and disseminating information. In looking toward the future, the Board is aware of the many likely challenges from within and without, however with God’s good grace, wise and thoughtful governance, effective projects and partners and the ongoing substantial contribution of our supporters, believe we can indeed make a difference.
Malcolm White Board Chair
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International Needs Australia - Annual Report 2013-14
nkin
hite
The financial year ending 30 June 2014 was another record year in the life of International Needs Australia. This was not simply due to the revenue raised, but also to the number of people who continued to support the work that we do. Over the past nine years, not only have we seen our total revenue more than double but also we have seen a threefold increase in the number of active supporters.
Sheldon Rankin
Message from the Chief Executive Officer
This period also saw the completion of the second full year of our current five-year strategy, which is focused on consolidating and strengthening International Needs Australia; setting the stage for further growth in scale, reach and quality in the years to come. In our International Development program, we continued to see improvements in program management by our partners in the field. Project reporting, Child Protection and Risk Management were specific elements of capacity building that we supported. The fruits of this investment were seen in the improved reporting and reduction in reportable issues in the programs that we funded. All of these contributed to the refinement of our program model and effectiveness framework. The year 2014 also saw the emergence of a new partnership in Nepal. Human Development and Community Ian Paxton Services (HDCS) is a Christian organisation which is committed to delivering quality services in Nepal in three program areas: health care, community development and education and training. Our program support is specifically targeted at Maternal and Child Health. Looking to 2015/16 we will continue to develop our capacity in relief and development, ensuring that the needs of children, women and partner communities are addressed. Internally, this period will also see a continuing focus on our most valuable resource – our people. Through improved leadership and culture development, we will ensure that we have an even stronger and more engaged workforce to accomplish our development objectives. I would like to thank all of the staff and volunteers at International Needs Australia for their tremendous efforts in John Tibble the year just past, and all of our supporters for their crucial contribution in making the lives of children, women and communities better!
Sheldon Rankin Chief Executive OfficerSheldon Rankin
Malcolm White
International Needs Australia - Annual Report 2013-14
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Our Governance The Board of International Needs Australia is responsible for the governance of the organisation. Board Members are selected based on their skills and experience and all serve on the Board voluntarily. The Board sets the strategic direction for International Needs Australia and reviews the performance of the organisation against set targets. Each year the Board approves the annual budget and is also responsible for appraising the performance of the Chief Executive Officer. During the year Board members David Wells, Christy Capper, Rob Ware, Elena Down and Ian Southwood completed their time with us and we thank them for their diligent service. We have welcomed three new members to the Board namely Carol Geyer, Ian Neil and Lorele Hince who bring significant expertise from the legal, marketing and education sectors respectively.
Governance Committees A number of governance committees comprising both Board Members and external professionals provide input to the Board. Each of these committees report directly to the Board and support the Board in discharging its governance duties through monitoring and reviewing key strategic initiatives and organisational policies as well as by making recommendations. The Finance Risk and Audit Committee assists the Board to fulfil its corporate governance responsibilities in relation to financial reporting, the application of accounting policies, financial management, internal control, risk management and compliance systems and occupational health and safety. The Development Committee ensures the quality and integrity of our development programs are monitored and reviewed and that our programming strategy is consistent with the organisation’s strategic plan. The Marketing, Fundraising and Communications Committee provides advice to the Board on the appropriateness and effectiveness of these activities in alignment with the organisation’s core values, government and industry standards and in meeting the organisation’s objectives.
Annual General Meeting The Annual General Meeting of International Needs Australia for 2013 was held on 19th November 2013.
INA Timeline
ATO Status International Needs Australia is endorsed with a Tax Exempt status from the Australian Tax Office.
Income
Income
Income
International Needs Australia’s income exceeds $5,000 for the first time.
International Needs Australia’s income exceeds $50,000 for the first time.
International Needs Australia’s income exceeds $100,000 for the first time.
1983 1975
1980
1985
1974 Birth of International Needs Ray Harrison (former director of Youth for Christ) creates International Needs to network mission and community development organisations around the globe.
1989 1990 1986
Vision International Needs Australia aims to become a professional organisation with paid staff.
International Needs Australia began operating in September 1974 as a volunteer organisation.
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1991
International Needs Australia - Annual Report 2013-14
1990
1994
Staff
Office
International Needs Australia employs its first paid member of staff.
International Needs Australia moves to dedicated office space in Blackburn North, Victoria.
Vision, Mission and Core Values Vision Mission Vision Statement
Mission Statement
Core Values
International Needs Australia is committed to the creation of a just world, where all people are allowed respect, dignity and the opportunity to fulfil their life’s potential.
International Needs networks Australians with overseas partners to empower the poor and underprivileged through development aid projects that demonstrate justice, mercy and compassion in the name of Christ.
Our faith is in the revelation of the Lord Jesus Christ as recorded in the Bible. Our Christian beliefs motivate our Core Values:
Values
∙ We value people, regardless of age, gender or religious affiliation ∙ We are people committed to helping people meet their own needs ∙ We are a voice for the poor, the disadvantaged and the oppressed ∙ We are partners and stewards ∙ We are educators and advocates ∙ We are passionate, responsive and committed
Income International Needs Australia’s income exceeds $500,000 for the first time.
ACFID Code of Conduct International Needs Australia becomes a signatory to the ACFAO (ACFID) Code of Conduct.
ACFID Code of Conduct International Needs Australia becomes a signatory to the ACFAO (ACFID) Code of Conduct.
AusAID Accreditation
ATO Status
International Needs Australia achieves Base accreditation with AusAID which consequently allows access to a $40,000 grant.
International Needs Australia is endorsed with Gift Deductability from the Australian Tax Office.
1996 1995
1997
1998
ACFID Membership
AusAID Accreditation
International Needs Australia becomes a full member of ACFID.
International Needs Australia receives Full AusAID accreditation for the first time.
2000
Income
Income
Income
International Needs Australia’s income exceeds $1,000,000 for the first time.
International Needs Australia’s income exceeds $1,500,000 for the first time.
International Needs Australia’s income exceeds $2,000,000 for the first time.
2004
2000
2008
2009
2005
2012
2013
2010
2003
2011
2014
Structural Separation
Just Like Me?
40th Anniversary
International Needs Australia structurally separates into two business entities; International Needs Australia and IN Network Australia.
International Needs Australia releases resources for teachers and education facilitators. Just Like Me? aims to make primary school aged Australians aware of issues regarding poverty and actions they can take.
International Needs Australia celebrates 40 years of changing the world
INA is the development arm and INNA is the mission arm.
International Needs Australia - Annual Report 2013-14
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Director
Director
Deputy Chair
Board Chair
Board of Directors
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Malcolm White Malcolm’s business career was in the insurance industry including senior management roles. These included underwriting and claims management, strategic/business planning, risk analysis/ control, marketing and other disciplines. Subsequently appointed Chairman of the insurance operation of Australian Evangelical Alliance, he oversaw the expansion of the business, providing insurance services to churches and Christian groups. He was Chairman of his local church board involved in governance and other issues at a time when an extensive rebuilding program occurred. Malcolm is also a member of INA’s Finance, Development and Marketing sub-committees.
Warwick Miller Warwick has worked in the manufacturing and retail sectors for over thirty years, and has wide managerial experience having held numerous roles in Production, Supply and Product Development. During much of this time he has worked on establishing overseas supply networks and building relationships with business partners in India, China and Indonesia. He is currently a senior executive with Florsheim Australia a division of Weyco Group (USA). Warwick is also the Chair of INA’s Development sub-committee.
Eric van Cuylenburg Currently Creative Strategist with International Marketing and Fundraising specialists R2L and Associates, Eric has spent the last twenty eight years working with major Not-For-Profit organisations. His previous positions have included National Fundraising Director for Red Cross Australia, Marketing Director at National Stroke Foundation and National Marketing Manager for Child Sponsorship at World Vision. Eric is also the chair of INA’s Marketing sub-committee.
Ian Neil Ian spent nearly 40 years as a radio and television journalist. He was News Director at two Melbourne radio stations before joining the Nine Television Network firstly as an on-air reporter and then Deputy Chief of Staff. In 1998 he moved to World Vision as Media Director and later Church Relations Facilitator. Ian joined International Needs Australia in 2005 as Promotions Officer. He retired in 2010 but has maintained a strong and active interest in INA. Ian is a committed member of St. Luke’s Anglican Church, Vermont, and is currently a parish council member, a registered lay reader, and treasurer of Christian Business Men’s Connection in Burwood East. Ian is also a member of INA’s Marketing sub-committee.
International Needs Australia - Annual Report 2013-14
Lorele Hince has been a volunteer, and travelled to India and Thailand to assist with the work of organisations based there. With her background in teaching Marketing and International Studies at the Swinburne School of Business, she has a strong understanding and aptitude for inter-cultural communication and developing effective relationships. Having also taught subjects in HR, Lorele brings to the Board some knowledge of organisational development and change. Lorele has a heart for refugees who have come to Australia, and does what she can to support them in settling into the community, as well as visiting those who are still in detention in Melbourne. An active member of Essendon Community Baptist Church, Lorele is currently on a committee which is working to establish a pastoral counselling/coaching service to better access and support the church as well as the local community. Lorele is also a member of INA’s Marketing sub-committee.
Richard Lim BBus, FCPA Richard is currently Finance Manager of the Baptist Union of Victoria. He has more than 15 years of financial management experience as well as 8 years of general management experience. Richard is also an administration and treasury workshop facilitator for several churches. He enjoys working as a business advisor for small and medium enterprises. As a member of NewHope Baptist Church, Richard is the Chairman of Finance Audit & Risk Committee. Richard is also a board member of Operation Cleft (a Rotary International signature project). Richard is also the chair of INA’s Finance sub-committee.
David Wells MTh, BMin, GDipPhil, PGradDipEd After completing his Bachelor degree and Masters in Theology at Laidlaw College in New Zealand Dave studied philosophy at Auckland University for a year then moved to Melbourne. Dave now works for Melbourne Citymission as the Manager of Education, Training and Social Enterprise. Dave has a passion for young people, education and justice issues arising from the status of western education and the alienation of many young people from the systems that control education processes. Dave lives in Warrandyte with his wife Mili and their two daughters Luella (3 years) and Isla (14 months).
International Needs Australia - Annual Report 2013-14
Director
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Resigned 16 September 2013
Lorele Hince
Director
Carol is an experienced lawyer and company director. She is currently employed in an alternative dispute resolution role. Previous roles have involved leadership of the legal team of AHPRA, Victoria, and roles in private practice. Before she became a lawyer Carol was a physiotherapist and had a practice in Mitcham for 13 years. Carol is a former Director of the Law Institute of Victoria and a former Chairperson of the Church Council of NewHope Baptist Church.
Treasurer
JD, BAppSc (Physio), GradCertPhysio
Director
Carol Geyer
Resigned 30 June 2014
Director Director
Resigned 30 May 2014
Director
Resigned 19 November 2013
Resigned 19 November 2013
Director
Board of Directors
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Christy Capper MA, GradDipTh Christy Capper is an Anglican candidate for ordination and currently works at St Matthews, Endeavour Hills as the Youth and Young Adults Pastor. Christy has completed a Graduate Diploma in Arts (Theology) and a Masters of Arts in Church Practice and is currently studying a Graduate Diploma in Theology at Trinity College, Melbourne.
Rob Ware BA., Grad. Dip. Ed., Grad. Dip. Careers Working for many years as an independent organisational consultant with private and public enterprises as well as NGOs in relation to change and career management, Rob brings to the Board a range of capabilities which suits the transition needs facing IN. He brings experience in working with church NGOs including international aid organisations. Rob also has a background in career counselling, human resources, community education as well as teaching in both secondary and tertiary education sectors.
Elena Down BA, LLB (Hons), MICD Elena has worked as a lawyer, policy maker at the Federal government level, and as a development specialist in both AusAID and more recently the NGO sector. She brings significant experience in legal matters, human rights, development practice and good governance to the Board of International Needs. She strongly believes in the contribution that faith-based organisations make to development. She has undertaken volunteer development work in India and China, is an active member of the local church, and as a deaf person is a strong advocate for disability inclusion in churches and in the wider world. Elena was also a member of INA’s Development sub-committee.
Ian Southwood BComAcc, BCom Hons, Strategic Mgt, MCom, BusMgt, MCom, Prof Acc, CPA Ian is Director of Finance & Administration for the Baptist Union of Victoria. He previously served as Head of Finance for World Vision Australia and as Finance Executive for Rockwell Automation (Europe, Middle East & Africa Region). He has over 20 years’ experience in finance leadership positions in not-for-profit, manufacturing, distribution, engineering services and project businesses. Ian was also the Treasurer and Chair of the Finance sub-committee.
International Needs Australia - Annual Report 2013-14
2013-14 AT A GLANCE $2,267,631
was donated to International Needs Australia through public and private gifts and grants. This resulted in more life changing development work than ever before.
1,618
6,917
children supported in formal education through child sponsorship.
people exposed to awareness campaigns highlighting gender violence issues
4,250 children in Australia were given a greater understanding of the lives of their peers in poorer countries through the Just Like Me? program. International Needs Australia - Annual Report 2013-14
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GH A NA Preventing the Commercial and Sexual Exploitation of Children in Accra In its third and final year of implementation, this project has continued to build on previous years as it worked towards achieving all project objectives. The target communities are demonstrating a greater awareness of child commercial and sexual exploitation and are being actively mobilised to identify issues affecting children in their communities and respond effectively and appropriately. Specifically, this year the project has:
•
•
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Empowered 16 community groups through awarenessraising activities in schools, churches and mosques. These activities have actively engaged the community and made them more aware of the dangers of child exploitation through both sexual and commercial means and equipped community members to identify and report cases to relevant authorities. Raised awareness of child exploitation through the promotion of 7 interactive radio programs ranging in content from radio plays to information sessions. All of the radio programs included talkback opportunities where the community were able to phone in to ask questions of the project team and other relevant professionals. Identified, screened and supported a further 69 children either involved in or at high risk of commercial and/or sexual exploitation. The selected children were supported either by placing them with vocational skills trainers in areas such as hairdressing and tailoring, or if still of school age, were temporarily supported while their parents and caregivers were economically empowered towards having the capacity to support their children through school. In total 406 children were supported at school and 95 in vocational skills training.
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Supported over 500 children and 100 adults with a range of individual and group counselling. The counselling addressed issues such as child rights, choices in vocational training, financial literacy and other individual personal issues.
•
Screened 232 children for sexually transmitted diseases (STIs) including HIV/AIDS. 3 beneficiaries tested positive for
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minor STIs and were supported with necessary medications and follow-up medical assistance. At the time of screening all beneficiaries received counselling related to STIs and family planning provided by local government health workers.
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Economically empowered a further 95 parents and caregivers in order to minimise the risk of their children being exploited as a result of family poverty. 176 parents and caregivers continued to receive training on financial literacy, management of financial resources, savings, as well as parenting and other family-related issues.
This year the project directly benefited 677 people and provided indirect benefit to another 4,286. A follow-up child sexual exploitation prevention and awareness project will commence in the 2014-15 year in order to consolidate impact and further build sustainability to support lasting change in the targeted communities. Funding Partners – DFAT, International Needs Australia donors
Women’s Empowerment Project In its third and final year of implementation, the Women’s Empowerment project continued to build on previous years as it worked towards achieving all project objectives. The target communities are demonstrating a greater awareness of women’s and children’s rights and community leaders are reporting attitudinal change of the men in the communities. Specifically, this year the project has:
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Raised awareness of women’s and children’s rights through 16 community meetings in the Upper Volta region. The community education program generated so much interest that other non-target communities approached project staff to run the sessions in their own communities.
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Mobilised community leaders by organising 8 Women’s Rights Advocacy Committees (WRACs). The WRACs are trained and supported to protect and promote the rights of women and children within their communities. Also, 24 WRACs have been supported by linking them with referral agencies such as the domestic violence agency within the police force.
International Needs Australia - Annual Report 2013-14
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Mobilised traditional religious leaders through 6 training and awareness meetings to promote and protect the rights of women and children.
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Empowered 130 poor and vulnerable women through integrated vocational skills training. Beneficiaries received training in specific vocational skills in the areas of catering, soap making, bead-making or textiles. Beneficiaries received education in life skills, reproductive health and hygiene and sanitation. Counselling services were also provided to the 130 women. Upon graduation, the women were offered inventory credit by which they are able to kick-start their chosen vocations by purchasing equipment and inventory.
•
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Formed 12 solidarity groups made up of participants who had graduated in their respective vocational trainings. Solidarity groups are self-help groups designed to provide on-going support for the women and also an avenue for micro-finance opportunities. The beneficiaries are encouraged through their groups to both repay their inventory credit and also save for future business opportunities. Continued to support former trainees through follow-up technical support in their communities.
Impact People Directly Benefited 1,117 People Indirectly Benefited 5,963
were regularly made aware of the importance of education, child protection and their responsibilities as caregivers. School attendance was monitored and home visits were conducted to help prevent children from dropping out of school. 319 children sat the Basic Education Certificate Examination, the examination that will determine their progression from primary to secondary school. Two more schools participated in the exams for the first time this year, indicating an improvement in education standards and opportunity for children in those communities. Health education on personal hygiene and dental care as well as adolescent reproductive health was taught by teachers in the various schools as part of the curriculum. Medical outreaches to 12 communities provided screening, diagnosis and treatment to 5,000 men, women and children. Many stories of success and transformation concerning positive change in the lives of children and young people continued to be demonstrated.
This year the project directly benefited 247 people and provided indirect benefit to another 4,533. Funding Partners: DFAT, International Needs Australia Donors
Child Assistance Program This year, more than 3,800 disadvantaged and vulnerable children and young people were provided with access to schooling, health care, education, nutritional support, clean water, some basic material benefits, life counselling and a safe environment through the International Needs Child Assistance Program in Ghana (child sponsorship). Facilities and infrastructure at the schools (managed in partnership with the Ghana Education Service) continued to be improved and extended. All schools had access to a sustainable supply of clean drinking water. All children were provided with a balanced and nutritious hot meal each school day. Parents
Photos (Left to Right): 1. ‘Women’s Empowerment Project’ by Ivan West, International Needs Australia, 2014. ID: 41659. 2. ‘Commercial Sexual Exploitation of Children Project’ by Ivan West, International Needs Australia, 2014. ID: 41673. 3. ‘Commercial Sexual Exploitation of Children Project’ by Ivan West, International Needs Australia, 2014. ID: 41637. 4. ‘Commercial Sexual Exploitation of Children Project’ by Ivan West, International Needs Australia, 2014. ID: 41630.
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U GA N DA Household Income Enhancement in the Buikwe District of Uganda Through the Household Income Enhancement Project in Uganda, farmers have been offered access to agricultural extension services and exposure to improved farming methods and quality agricultural products. This has made a noticeable contribution towards recommended and improved crop farming and animal husbandry practices. 70% of the participating farmers now realise increased crop productivity and animal production. Farmers’ household incomes have also increased by about 80%. The increased agricultural production and productivity has helped over 70% of participating households to move towards food security. Major achievements this year:
•
•
448 farmers in 15 farmer groups received training in improved crop farming methods, including post-harvest handling and storage, while 501 were trained in animal husbandry. 70 visited a ‘best practice’ farm to inspire innovation and improve their knowledge. 279 farmers were trained in group management practices. 357 farmers were supported with various improved farming products for crops and animal enterprises, including thousands of kilos of seeds, grains and fertilizers, 178 pigs, 22 heifers, 20 goats and thousands of day-old chicks. The farmers are re-paying the value of the farm products on a rotational loan basis, managed by the Farmers’ Associations which were established under the project.
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Matale Farmers Association and Matale Child Protection Association were supported with a walking tractor, irrigation system and thresher machine which increased their acreage under cultivation by 20% within a month of piloting this technology.
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Three demonstration fields for beans, maize and banana plants were established in Kiyindi, Buikwe and Matale. 110 farmers participated in the laying of the fields which enabled them to acquire practical knowledge in field preparation, seed spacing and fertilizer application. Hundreds of other farmers observed these demonstration fields and discussed noticeable differences in crop quality while adapting to changes in farming culture and practice on a broader scale.
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14 new farmer groups with 352 farmers (209 women and 143 men) were formed this year. The fourteen farmer groups were initiated into working principles of the project, trained in group leadership and dynamics, record keeping and constitution making. The project team and the trainers continued to nurture and provide support and supervision to all 29 partnering farmer groups. This helped greatly in keeping the farmers on track and focussed at improving their farming methods.
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The project built the capacity of 29 farmer groups and 31 child protection committees to form 8 Associations (4 for farmers and 4 for Child protection) into legally established Community Based Organisations. The 4 Farmers’ Associations have increased membership to 545 and were involved in the identification and selection of beneficiaries for the next project year, collecting repayments from previous beneficiaries and identifying the next beneficiaries to pass on the repayments in the form of farming products.
The project met or exceeded all of its targets with 2056 people benefiting directly and 5200 indirectly from its work. Funding Partners: DFAT, International Needs Australia donors
Child Assistance Program The Uganda Child Assistance Program (child sponsorship) this year promoted holistic child development by working with families of sponsored children to create the necessary environment at home which will assist children to realise their full potential. The program also again worked closely with the Household Income Enhancement project to economically empower families of sponsored children in order to increase their household incomes, which then enable them to provide improved and sustainable care and protection of their children. Almost 3,000 children and young people were given access to uniforms, essential school supplies, good quality education, daily nutrition, clean water and sanitation facilities. 17 children were supported to access special needs education and other children with various disabilities were supported to access education, health care and scholastic provisions. Through the education of parents, 30 out-of-school children living with a disability were enrolled in school for the first time.
International Needs Australia - Annual Report 2013-14
All children had access to medical care as required, and over the course of the year, almost 2,800 cases presented and were attended to, with the majority of these being treatment for malaria. The program also extended into a new community, where a parent-led community Child Protection Committee was formed and trained. The existing Child Protection Committees were active across all areas and were responsible for educating the broader community on issues of child welfare, identifying children experiencing abuse or neglect and then connecting these families to the program for support. New Child Rights clubs were formed at three schools and children were excited to be appointed as ambassadors, with the responsibilities of being good role models, reaching out to fellow children by helping them to understand their rights and responsibilities and to know what to do if their rights are violated. The clubs will progressively be rolled out to other schools in the program. The program continued to work closely with adolescents, parents, teachers and community partners to address issues of adolescent reproductive health. Parents, guardians and children continued to be made aware of the risk of HIV/AIDs in order to reduce stigma and encourage voluntary testing. The community-based participatory approach employed by the program is achieving a broad-reaching impact, evidenced by many stories of significant change.
Impact People Directly Benefited 3,493 People Indirectly Benefited 7,595
Funding Partners: International Needs Australia donors
Photos (Left to Right): 1. ‘Household Income Enhancement Project’ by International Needs Uganda, International Needs Australia, 2014. ID: 42075. 2. ‘International Needs Child Assistance Project’ by Di Buchanan, 2013. ID: 41673. 3. ‘International Needs Child Assistance Project’ by Anna Burley, International Needs Australia, 2013. ID: 1391. 4. ‘International Needs Child Assistance Project’ by Di Buchanan, 2013. ID: 17947.
International Needs Australia - Annual Report 2013-14
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ET H I OP I A Shurmo Education and Integrated Community Development Program
Impact
In its second year of implementation, the project has built on the first six months as it continues towards its objectives. Parents continue to grow in their understanding of the importance of their children attending school as well as other issues such as health, hygiene and improved farming practices. Specifically, this year the project has:
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Supported children with disabilities to gain access to education through sign-language training for a second teacher (and subsequent teaching of 7 students with hearing impairments) including the provision of braille dictionaries and other tactile teaching aids as well as equipping a child with prosthetics to enable easier access to school. Access to basic education for 500 children continued to be provided. Begun to build partnerships with Parent Teacher Associations from the local schools in order to increase collaboration between the project, the schools and the parents. This partnership was able to mobilise parents and other community members in the building of a fence for a recently built Kindergarten.
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Built one kindergarten which will begin providing services at the start of the 2014-15 academic year (beginning September 2014). The kindergarten will provide early learning opportunities for at least 80 children.
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Trained 320 community members on the concept of development. Key areas for discussion were increasing production and productivity and the importance of savings.
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Educated 80 community members on gender equality. The objective was to create a broad understanding of how gender equity works in the interests of the individual, the family, the community and the nation.
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Educated 101 community members on primary health care and 177 community members participated in personal and environmental hygiene and sanitation training sessions. The health and sanitation training took place with the involvement of the local government health extension workers. Community members and project staff have reported community members are keeping their compounds
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People Directly Benefited 1,607 People Indirectly Benefited 8,035 cleaner and some have built latrines away from living areas as a result of the increased hygiene awareness.
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Educated community members on issues of environmental conservation with 3,000 tree seedlings being planted.
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Formed 3 Self-Help Groups consisting of a total of 41 women. These groups are currently putting aside weekly savings to provide loans to group members for economic empowerment. As well as facilitating the groups, the project provides training on personal finance and basic business skills
This project met the majority of its targets, with 1607 people benefiting directly and 8035 indirectly from its work. Funding partners: DFAT, International Needs Australia donors
Photos (Left to Right): 1. ‘Shurmo Education and Development’ Project by Ivan West, International Needs Australia, 2013. ID: 37550.
International Needs Australia - Annual Report 2013-14
M YANM A R Impact
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Increasing access to improved water and sanitation facilities and improved hygiene practices by facilitating the construction of sanitary latrines at six centres and sources of potable water at three centres. Teachers at six centres provided ongoing hygiene education to 183 children in their daily programs. Parents and community members in six villages also benefited from hygiene awareness training
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Continuous strengthening of child protection mechanisms amongst staff and volunteers of the implementing partners occurred through a forum on child protection with 24 teachers in attendance. A newly revised and updated Child Protection Policy was released and discussed. A second child protection forum facilitated by UNICEF was attended by 32 participants from across the implementing organisation. Each participant shared the child protection message to communities across the country
People Directly Benefited 663 People Indirectly Benefited 2,247
Strengthening Early Childhood Care, Protection and Development in Myanmar This year, the project worked further towards its objectives of strengthening early childhood care, protection and development in Myanmar by:
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Increasing the quality and coverage of early childhood care and development in six communities, educating 183 preschool aged children. Four centres were established and two others were improved through infrastructure development, the provision of educational resources and the introduction of nutrition programs Increasing the capacity of basic social service providers through the pre-service teacher training of 11 early childhood workers. Teachers and teaching assistants reported a significant change in their practice and understanding of early childhood development after completing the training.
•
Broadening partnerships for children among key stakeholders, especially at the family and community levels by educating six communities on the importance and benefits of quality early childhood care and development and involvement of women. Each centre established a parent association and strengthened its committee of management
•
Strengthening communications in behaviour change to improve child-centred practices and child protection awareness among families and communities in six villages by training the parents, community members and teachers in child protection and child-centred early development
•
Increasing knowledge of health care, including HIV/ AIDS awareness and prevention skills, among children and parents in four villages by providing the parents and community members with health awareness training through government village health workers
Communities of internally displaced people were reached for the first time this year and the heightened disadvantage of these communities made the impact of the project’s intervention all the more significant. This year the project directly benefited 633 people and provided indirect benefit to another 2247. Funding partners: DFAT, International Needs Australia donors
Photos (Left to Right): 1. ‘Early Child Care Project’ by Church of the Province of Myanmar, 2014. ID: 41504.
International Needs Australia - Annual Report 2013-14
15
PH I L I P P INES Child Assistance Program
Emergency Relief
The Philippines child assistance program this year worked with communities to ensure that more than 500 children and young people from poor families were able to remain in school or college by receiving uniforms, shoes and bags, exercise books and other stationery as well as other school-related costs. Families were also assisted with some material benefits and access to medical and dental care as needed. The program engaged children, youth and communities through special events such as sports and cultural days, maths tutoring, careers and life counselling. The program continued to strengthen its focus on child protection with parent committees being further trained and empowered to monitor child welfare within communities and effectively perform their roles as community mobilisation volunteers and advocates.
Typhoon Haiyan In November 2013, the people (including 52 families under the sponsorship program) of Carigara Leyte a town which is more than 50 kilometres from the most devastated city of Tacloban, were affected by Typhoon Haiyan that left 5,632 people dead and 26,136 injured (VOHGM Oct-Dec 2013 Report).
This year the program introduced Family Care, a family life and responsible parenting program for parents and caregivers of sponsored children. The awareness seminars were delivered in partnership with qualified social service providers and included topics such as family planning and the goals of parenting. A Youth Ambassador and Leadership program was also introduced to promote a sustainable and participatory approach to community development. Funding Partner – International Needs Australia Child and Community Worker Sponsors
Project Joshua Through Project Joshua, more children with serious long term or untreated medical conditions were assisted through surgery or other interventions and provided with the long or medium-term follow up and care required to return them to good health. A small number of adults with long-term problems such as preventable deafness due to untreated infection, were also assisted with lifechanging surgery and medical intervention. Few poor people have the economic capacity to access medical services in the Philippines and Project Joshua plays an important role in helping to break down this barrier.
An emergency response team was organised and sent to Carigara comprising of a medical doctor, counsellors for parents and children, and other volunteers. The team provided emergency food, medical check-ups, trauma counselling and relief operations. The response included emergency food for 684 individuals, medical check- ups for 684 patients, trauma counselling for 644 children, youth and parents and relief goods for 350 families. There was also help from local residents which consisted of 18 parents of our sponsored children and 15 youths who acted as translators for the Manila volunteers (please note that many different dialects are spoken in the Philippines). A power generator was also set up so that people in the community could recharge their mobile phones and torches and also be provided with light during the night time helping with recovery work around-the-clock. Housing and community reconstruction work is still underway. Though not a sponsorship program area, the extent of the devastation and need saw a separate three-phase relief operation also conducted in Tacloban itself, the worst hit of all Typhoon Haiyan-affected areas. Through these relief missions, more than 1,600 people were assisted with clothing, food, grocery packages, toys, medical care and materials for housing reconstruction. We would like to thank our partners and supporters for enabling the provision of this critical assistance in the most difficult and traumatic of circumstances. Funding Partner: International Needs Australia donors
Funding Partner: International Needs Australia donors
16
International Needs Australia - Annual Report 2013-14
Emergency Relief Q&A How does International Needs Australia use the money raised from disaster appeals? International Needs Australia works through local in-country partners to assist communities significantly impacted by the effects of natural and man-made disasters. As our partners are already based in the country, they are generally able to respond relatively quickly to help address the immediate survival needs of the people affected. Responding to emergencies is varied and complex but is generally approached in two major phases - Relief and Recovery. During the relief phase, our partners assess the situation and, working with those affected, identify the most critical and urgent needs present. Providing access to food, safe shelter and clean water are usually the highest priorities, as is addressing issues are sanitation and hygiene. Immediate relief efforts will often involve the distribution of items such as rice, cooking utensils, plastic sheeting, blankets, clean water, purifiers and hygiene kits. As time progresses, our partners will assist communities transitioning to recovery, which is often focussed around the re-building of homes and re-establishment of livelihoods.
of the disaster and the nature of the response needed. Disaster recovery can take years. However generally speaking, in the majority of cases, relief funding is provided within the first two to three months of the catastrophe, with funding for recovery often extending a year beyond that. What happens if the funds needed for an appeal exceeds the amount needed? In the event that more is raised than is needed to respond to a specific emergency, International Needs Australia will retain these donations within its Emergency Relief Fund, for use in the response to subsequent disasters or in disaster mitigation; usually within the country targeted by the original appeal. Kylie Wingjan is the Programs Manager at International Needs Australia.
Impact People Directly Benefited 1,680 People Indirectly Benefited 2,800
Does International Needs Australia target the distribution of resources towards specific groups of people? As a child-focussed organisation, in a disaster situation, International Needs Australia prioritises the survival of the children and families that participate in and benefit from our ongoing development programs. This will often mean that our sponsored children and the needs of their communities will form the focus of our relief and recovery efforts. Beyond this group, and depending upon the ability of our local partners to respond, International Needs Australia will often provide disaster relief to communities beyond those with whom we usually work, particularly during large-scale emergencies. Within this priority framework, assistance is provided on the basis of vulnerability and need. Over what time period is the money usually spent? This varies depending upon the nature, scale and complexity
Photos (Left to Right): 1. ‘Typhoon Haiyan’ by Jojo Buenaflor, 2013. ID: 38117. 2. ‘International Needs Child Assistance Program’ by Hannah Coulson, International Needs Australia, 2010. ID: 29295. 3. ‘Typhoon Haiyan’ by Vineyard Of His Grace Ministries, International Needs Australia, 2013. ID: 13210.
International Needs Australia - Annual Report 2013-14
17
I ND I A Child Assistance and Women’s Microcredit Program This year, more than 300 girls and young women were provided with schooling, vocational training, counselling, health services, health and rights awareness education through the India Child Assistance Program (child sponsorship).
Impact People Directly Benefited 309 People Indirectly Benefited 515
Nutritional support and personal hygiene items, an important aspect of encouraging school attendance, were also provided. There was a strong focus on first aid through a community ‘camp’ held in conjunction with local doctors and nurses. In a difficult year, the program continued to teach the girls and their mothers about their rights and provided them with strategies for self-protection from various forms of abuse. Home visits by program staff played an important role in identifying cases of abuse and the program assisted families to address these issues through a range of strategies. This year an awareness-raising and self-esteem building program targeting young mothers with little or no education was introduced. Basic literacy and skills development is also being introduced to address the significant challenges these women face in their households. The program also continued to provide basic clinical services to women and girls in the community with a noticeable improvement in the uptake of family planning services amongst the married women. Microcredit in the form of no or low interest small loans was extended to 19 poor and vulnerable women. The women are taught about budgeting and savings and are encouraged to form self-help groups. This enabled them to start or build up their existing small businesses and many have already experienced significant improvements. Through the generation of higher incomes, in many cases women are being afforded more respect in their households and they can now better provide for their children and are able to save and work towards individual family improvement goals. Funding Partner: International Needs Australia donors
Photos (Left to Right): 1. ‘International Needs Child Assistance Project’ by Pervez David, Acts Ministries India, 2014. ID: 41692.
18
International Needs Australia - Annual Report 2013-14
S RI LANK A Workshops will continue to build self-esteem, create awareness, teach literacy and encourage income generating opportunities on a small scale. There are also plans for this program to extend to rural locations in the coming year.
Impact People Directly Benefited 471
Funding Partner: International Needs Australia donors
People Indirectly Benefited 785
Child Assistance Program The Sri Lanka Child Assistance Program this year provided afterschool tuition to primary and high school aged children and early childhood education to pre-school aged children. Children attended the program up to five times per week and were provided with enriching education and activities, uniforms and shoes as needed and nutritious meals and snacks. A safe and welcoming outdoor play area was developed for the preschool children, which they enjoyed with great enthusiasm. The program continued to make improvements based on feedback from parents, teachers and children, including more focussed tuition on the important high school entry exam. Children were introduced to the idea of savings in an age-appropriate way and pre-schoolers were able to open bank accounts with a small deposit from the Sri Lankan Government. Medical check-up clinics were run for children and their parents in conjunction with local doctors. A range of awareness programs were conducted for children and young people, particularly on the topic of drug and alcohol abuse. A new program also commenced in a community-based location in a very poor slum neighbourhood of Colombo. Children attended the program where they were assisted with homework, taught good time management skills and provided with tuition in Sinhala and Tamil. Children were also given the opportunity to practice spoken English. Basic nutritional support was provided, and the children were taught the importance of good hygiene while enjoying a range of activities to help build their capacity to do well in school and in life. Mothers are involved in the program through monthly meetings that have created the space for the development of a self-help group.
Photos (Left to Right): 1. ‘International Needs Child Assistance Project’ by Nithesh Baskie Photography, Sri Lanka, 2014. ID: 42203. 2. ‘International Needs Child Assistance Project’ by Nithesh Baskie Photography, Sri Lanka, 2014. ID 42278.
International Needs Australia - Annual Report 2013-14
19
NE PA L Maternal and Child Health Promotion in MidWest Nepal This new pilot project commenced in January 2014. Through Safe Motherhood classes in rural communities around Rukum in Nepal, this project is raising awareness amongst pregnant women regarding birth preparedness, the importance of antenatal care, post-natal care and the promotion of institutional delivery. The purpose is to reduce maternal and neonatal mortality. Communities are responding well to the message of accessing the services of skilled birth attendants, and there remains room for significant uptake in this area of critical need. Access to medical services and skilled birthing attendants are being provided by Chaurjahari Hospital and other community health centres. The promotion of safe motherhood is diverse and also includes demonstrating and discussing issues regarding clean water, sanitation and hygiene. Three hygiene and sanitation campaigns have been conducted in health facilities and schools, among mothers’ groups, female community health volunteers and students to improve the community hygiene and sanitation standards and to reduce water and sanitation-hygiene related illnesses. Though the scale of the work needed for bringing about improvements to maternal and child health is substantial, regular and ongoing safe motherhood classes (with 20 conducted so far) have equipped mothers and health volunteers with the knowledge and the confidence to know when to seek medical assistance. Although still in the early stages of the project, lives of mothers and babies have already been saved through mothers becoming aware of the importance of accessing skilled medical assistance throughout pregnancy and delivery. Funding Partner: International Needs Australia donors
Photos (Left to Right): 1. ‘Social Mobilisation from the Maternal and Child Health Project’, Human Development and Community Services Nepal, International Needs Australia, 2014. ID: 38997.
20
International Needs Australia - Annual Report 2013-14
NAT I O NAL VIS IT S Sherwin Mariano Philippines
Philippines
Visiting Australia for the ninth time since 2003 was International Needs’ partner Sherwin Mariano from the Philippines. Currently holding the position of Chief Executive Officer of Vineyard of His Grace Ministries (VOHGM) and with a background in teaching, Sherwin is a powerful speaker who dives into the real topics and trials of life that both he and many people encounter throughout their lives. With visits to Victoria, New South Wales and Queensland throughout the month, Sherwin challenged and inspired various audiences of all ages with the realities facing many children, families and communities in the Philippines. Being a sponsored child himself and coming from humble beginnings, Sherwin’s story powerfully resonates with both young and old who have overcome their own trials in life.
New Child Sponsorship 82 Donations $4,537
Ghana New Child Sponsorships 13 Donations $9,081
With over 80 new child sponsorships obtained during Sherwin’s visit, we felt extremely privileged to be a part of the ever-growing programs reaching many Filipino children including the education enhancement program and the community health awareness program which VOHGM coordinates from the Philippines.
Photos (Left to Right): 1. ‘Sherwin Mariano National Visit’ by Jacquie Johnson, International Needs Australia, 2013. ID: 13323.
International Needs Australia - Annual Report 2013-14
21
Photos (Top to Bottom, Left to Right): 1. ‘Just Like Me? Workshop’ by Daniel Christiansz, International Needs Australia, 2014. ID: 42492. 2. ‘Just Like Me? Workshop’ by Daniel Christiansz, International Needs Australia, 2014. ID: 42465. 3. ‘Just Like Me? Workshop’ by Daniel Christiansz, International Needs Australia, 2014. ID: 42448. 4. ‘Anita Mitchell’ by Daniel Christiansz, International Needs Australia, 2014. ID: 42500.
J U S T LIKE M E? Anita Mitchell co-ordinates International Needs Australia’s Community Education program ‘Just Like Me?’
‘Just Like Me?’ is the INA community education program aimed specifically at Australian primary school students and their teachers. The original resource pack included a suite of DVDs about the lives of children in Ghana, India and Uganda and a teachers’ resource book with a full enquiry-based unit of work modeled on these stories. Further teacher and classroom resources were developed and made available through our website. These included: •
Colouring sheets aimed at Prep to Grade 2 students
•
Two different Blooms Taxonomy / Gardner’s Multiple Intelligences grids of activities aimed at allowing students to use their own learning styles to better learn and understand
•
An annotated bibliography reviewing children’s books suitable to use in the classroom aiming to enhance global awareness.
Thanks to the continued funding from DFAT we were able to make all our new and existing resources available at no cost to schools or teachers. Many teachers have reported downloading and using the resources, often as follow-up activities after having held a ‘Just Like me?’ incursion. The ‘Just Like Me?’ incursion program has continued to be in demand. In 2013-14 we visited 34 schools, conducting 90 workshops involving 4,250 students. With 180 classes this means that at least 180 teachers were also direct beneficiaries, receiving hard copies of the teachers’ resource books. Many classes also have teacher aides, and student teachers involved. Each workshop is slightly different as the presentation and content are tailored to fit the requesting teachers’ unit of work. They include discussions about similarities and differences, needs and wants, the Rights of the Child and the Millennium Development Goals (MDGs). A staff Professional Development session was presented to over 20 teachers at Malvern Primary School. Every child takes home a bookmark from these incursions. The photograph on the bookmark is of a child in one of INA’s projects in Ghana or Uganda on the front, with ‘questions for thought’ on the reverse side. It is hoped that these bookmarks may prompt discussions at home, increasing the spread of the message of’ Just Like Me?’. A barcode allows students direct access to the ‘Just Like me?’ website and many students are delighted to use this with their class iPads. In August 2013 ‘Just Like Me?’ ventured to Queensland, with a stand at the Queensland Education Resources Expo. This attracted over 3,000 visitors and approximately 1,600 resource books were distributed over the course of the weekend. A further 800 books were left with the Geography Teachers Association to distribute throughout Queensland. Anita conducted a workshop at this conference discussing the relevance of the ‘Just Like Me?’ resource in the context of the new Australian Curriculum. In August 2013 ‘Just Like Me?’ also featured at the Geography Teachers’ Association of Victoria’s annual conference at which there were approximately 300 delegates. It is estimated that about 200 copies of the resource book were distributed, as well as 30 sets of infographic posters. A further 80 books were distributed at the Global Education Conference held at the University of Tasmania in Launceston in January 2014. In October 2013 ‘Just Like Me?’ was the recipient of an ANZ Staff Foundation grant, for the purpose of developing a resource aimed at lower primary school students. In consultation with International Needs Uganda a child was identified in the Buikwe region as a subject for a new ‘Just Like Me?’ story. Using photographs taken by child sponsors and staff on a visit to the area in October 2013, Anita Mitchell and Anna Burley have written Ruth’s Story. This will be published as a Big Book. A prototype of the story has been used this year and has received great reviews from the teachers involved. Overall our ‘Just Like Me?’ program has been a huge success and we look forward to securing further funding to allow it to continue.
24
International Needs Australia - Annual Financial Report 2013-14
INTERNATIONAL NEEDS ABN: 84 006 053 229
General Purpose Financial Report For the year ended 30 June 2014
International Needs Australia - Annual Financial Report 2013-14
25
DIRECTORS’ REPORT The Directors are pleased to present their report on International Needs (“the Entity”) for the year ended 30 June 2014.
Directors The names of each person who has been a director during the year and to the date of this report are: Malcolm White
Chair
Warwick Miller
Deputy Chair
Eric van Cuylenburg David Wells
(Resigned 16/09/13)
Christy Capper
(Resigned 19/11/13)
Rob Ware
(Resigned 19/11/13)
Elena Down
(Resigned 30/05/14)
Ian Southwood
(Resigned 30/06/14)
Ian Neil
(Appointed 19/11/13)
Carol Geyer
(Appointed 06/02/14)
Lorele Hince
(Appointed 17/03/14)
Richard Lim
(Appointed 13/08/14)
Directors have been in office since the start of the financial year to the date of this report unless otherwise stated. Additional information on each director’s qualifications, experience and special responsibilities may be found on pages 6-8 of the International Needs Australia Annual Report.
Objectives The objectives of International Needs are to bring about the reduction of poverty in developing countries and to improve standards of living through sustainable development consistent with the objectives of the Australian Aid Program.
Strategy The strategy employed by the entity is to network with overseas partners in the belief they have the knowledge, experience and relationships to implement change that is sustainable, inclusive and enabling.
Principal Activities The entity’s principal activities during the year comprised marketing, program management, compliance and administration processes directed towards the fulfillment of human needs through overseas development projects.
Achievement of Objectives These activities assisted in achieving the entity’s objectives through the development of relationships with existing and potential donors and the support of programs which bring about positive change for individuals and communities.
Measuring Performance The entity uses the following Key Performance Indicators to measure its performance:
Operating Cost to Revenue Ratio This ratio expresses Total Fundraising and Accountability and Administration Expense as a percentage of Total Revenue. Yield to core business Objective This ratio expresses Total International Programs Expense as a percentage of Total Revenue. Fundraising Efficiency This indicator expresses the Total Income yield from each dollar of Fundraising Expense. Ratio Operating Expense Ratio
Target 2014
Actual 2014
Actual 2013
22%
21%
21%
Yield to Core business Objective
72%
75%
70%
Fundraising Yield per $1 Spent
$8.11
$9.41
$9.55
26
International Needs Australia - Annual Financial Report 2013-14
Operating Results The operating result of the entity for the year ended 30th June 2014 was a surplus of $20,643 (surplus of $155,159 in 2013). At year end $37,391 has been transferred from Retained Earnings to Reserve for Designated Project Funds ($141,323 in 2013).
Review of Operations Total Revenue increased by 5% over the previous year principally due to higher income from Grants and Emergency Relief appeals. The Directors consider the operating results for the year ended 30th June 2014 to be satisfactory.
Meetings of Directors During the financial year, five meetings of directors were held. Attendances by each director were as follows: Eligible to Attend
Number Attended
Malcolm White
5
5
Warwick Miller
5
4
Eric van Cuylenburg
5
4
David Wells
1
0
Christy Capper
2
2
Rob Ware
2
1
Elena Down
5
4
Ian Southwood
5
4
Ian Neil
3
3
Carol Geyer
2
2
Lorele Hince
2
2
Members Guarantee The entity is incorporated under the Corporations Act 2001 and is limited by guarantee. In the event of the entity being wound up, each member is liable to contribute $10 towards meeting any outstanding obligations. At 30 June 2014, the total amount that members would be liable to contribute is $650.
Auditor’s Independence Declaration The auditor’s independence declaration for the year ended 30 June 2014 can be found at the end of the financial report. Signed in accordance with a resolution of the Board of Directors.
.
Malcolm White Richard Lim Chair Director 13th August 2014
International Needs Australia - Annual Financial Report 2013-14
27
Fu on
Op er
Co m
4%
m Educating the community is about making the public aware of inequalities and injustices happening in the world we all live in. The percentage of funds going to community education have increased from 3.5% in 2012/13.
ts os c ing at
and Administr i ty ati l i b o Accountability ta
and administration are necessity in any organisation, though at International needs we keep these costs to a minimum, partly thanks to the fantastic group of volunteers. The Admin costs that are spent are vital to keep International Needs running smoothly and to keep the money that you have donated accountable all the way through to the end. The percentage of funds going to administration has increased from 9.8% in 2012/13.
0% -1
ducati
10
Fundraising is crucial to the viability of International Needs. The more funds the organisation can raise, the more innovative and effective projects we can support. This results in more individual lives improved. The percentage of fundraising costs have decreased from 11.3% in 2012/13.
n
ity E
ing Costs -
% .7
un
n
ais dr
Acc ou n
Breakdown of Expenses
7% 20.
10%
10.7% Funds to International Programs Program Support Costs
4%
Community Education
Accountability and Administration
13.3%
st o
62%
28
International Needs Australia - Annual Financial Report 2013-14
the various projects by supplying children with education, food, clothes, providing people with vocational training to support themselves and their families and many other life changing opportunities around the world. The percentage of funds going directly to international programs has remained at 62% in 2013/14.
.0% 62
This graph shows the breakdown of expenses (see Statement of Comprehensive Income)
tional Prog ra rna e m t These n I funds support
s-
associated with program management, project design, monitoring and evaluations. This is a necessary part of all development and aid agencies that ensures sustainability and maximum impact of our projects. The percentage of funds used for Program support has decreased from 13.4% in 2012/13
Fun d
ort Cos Supp ts m -1 a These r g are costs
3% 3.
Pr o
m ra og r P
.3% - 79 s t cos
Fundraising Costs
STATEMENT OF INCOME FOR THE YEAR ENDED 30 JUNE 2014 Note
2014 $
2013 $
REVENUE Donations and Gifts Monetary
1,519,284
1,507,197
Non-monetary
0
0
Bequests and Legacies
49,263
27,074
673,068
585,971
Interest on DFAT Funds
5,828
4,962
Other Australian
5,000
0
0
0
14,647
13,509
541
17,368
Grants: DFAT
Other Overseas Investment Income Other Income TOTAL REVENUE
$
2,267,631
$
2,156,081
EXPENSES International Aid and Development Programs Expenditure International Programs: Funds to International Programs
1,393,236
1,240,718
298,935
268,122
88,669
70,064
230,212
216,811
10,798
9,033
225,138
196,174
0
0
2,246,988
2,000,922
Program Support Costs Community Education Fundraising Costs: Public Government, Multilateral and Private Accountability and Administration Non-monetary expenditure
Total International Aid and Development Programs Expenditure
TOTAL EXPENDITURE
$
Excess / (Shortfall) of Revenue over Expenditure
2,246,988
2
Other comprehensive income Total comprehensive income for the year
$
$
2,000,922
20,643
155,159
0
0
20,643
$
155,159
Note: During the financial year, the entity had no transactions in the Political or Religious Adherence Promotion Pograms or Domestic Programs expenditure category
International Needs Australia - Annual Financial Report 2013-14
29
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2014 Note
2014
2013
$
$
ASSETS Current Assets Cash and cash equivalents
3
689,225
662,536
Trade and other receivables
4
11,707
8,311
Other current assets
5
10,658
9,935
711,590
680,782
Total Current Assets
Non-Current Assets Property, plant and equipment
6
68,610
47,210
Intangible assets
7
20,163
24,845
-
-
88,773
72,055
$800,363
$752,837
Other non-current assets Total Non-Current Assets TOTAL ASSETS
LIABILITIES Current Liabilities Trade and other payables
8
19,098
13,805
Provisions
9
51,576
20,873
-
-
70,674
34,678
12,715
21,828
12,715
21,828
Other current liabilities Total Current Liabilities
Non-Current Liabilities Provisions
10
Total Non-Current Liabilities TOTAL LIABILITIES
$
83,389
$
56,506
 NET ASSETS
$
716,974
$
696,331
EQUITY Reserves - Funds designated for future use
11
Retained Earnings TOTAL EQUITY
$
572,820
535,429
144,154
160,902
716,974
$
696,331
Note: at the end of the financial year International Needs had no balances in Inventories, Assets held for Sale, Investment Property, Financial Assets and Borrowings categories. The accompanying notes form part of these financial statements.
30
International Needs Australia - Annual Financial Report 2013-14
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2014 Retained Earnings
Reserves (Funds Designated For Future Use)
Total Equity
$
$
$
Balance as at 1 July 2012
147,066
394,106
541,172
Excess of Revenue over Expenses
155,159
-
155,159
Amount transferred (to) from Reserves
(141,323)
141,323
-
Balance as at 1 July 2013
160,902
535,429
696,331
Excess of Revenue over Expenses
20,643
-
20,643
Amount transferred (to) from Reserves
(37,391)
37,391
-
$144,154
$572,820
$716,974
Balance as at 30 June 2014
Note: International Needs had no other changes in equity for the financial year.
Revenue over the past 5 years $2,500,000
$2,000,000
$585,971
$673,068 $1,500,000
$366,338
$442,798 Donations and Gifts DFAT
$495,105
Other $1,000,000
$500,000
$1,408,453
$1,384,198
$1,171,344
$1,507,197
$1,519,284
2009/10
2010/11
2011/12
2012/13
2013/14
$0
This graph indicates revenue over the past 5 years (see Statement of Comprehensive Income)
International Needs Australia - Annual Financial Report 2013-14
31
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2014 2014 $
2013 $
1,570,640
1,546,734
14,647
13,509
52
595
673,068
585,971
5,828
4,962
(450,051)
(376,364)
(1,518,942)
(1,388,193)
(215,139)
(188,007)
80,103
199,207
(53,413)
(9,299)
-
1,493
(53,413)
(7,806)
Repayment of borrowings
0
0
Net cash provided by (used in) financing activities
0
0
26,690
191,401
662,536
471,135
Note CASH FLOWS FROM OPERATING ACTIVITIES Receipts Donations Interest received Other Cash Flows from Government Receipts from DFAT Grants Interest received on DFAT Funds Payments Wages and Salaries Projects and Support Other Net cash provided by (used in) operating activities
14
CASH FLOWS FROM INVESTING ACTIVITIES Purchase of property, plant and equipment Proceeds from sale of property, plant and equipment Net cash provided by (used in) investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Net increase (decrease) in cash held
Cash at beginning of financial year
Cash at end of financial year
32
3 & 13
$
689,226
International Needs Australia - Annual Financial Report 2013-14
$
662,536
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS The financial statements cover International Needs a public company limited by guarantee incorporated and domiciled in Australia.
Note 1: Summary of Significant Accounting Policies Basis of Preparation
International Needs has elected to early adopt the Australian Accounting Standards - Reduced Disclosure Requirements as set out in AASB 1053: Application of Tiers of Australian Accounting Standards and AASB 2010-2: Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements. The financial statements are general purpose financial statements that have been prepared in accordance with Australian Accounting Standards and the Corporations Act 2001. The company is a not-for-profit entity for financial reporting purposes under Australian Accounting Standards. Australian Accounting Standards set out accounting policies that the AASB has concluded would result in financial statements containing relevant and reliable information about transactions, events and conditions. Material accounting policies adopted in the preparation of this financial statements are presented below and have been consistently applied unless stated otherwise. The financial statements have been prepared on an accruals basis and is based on historical costs, modified, where applicable, by the measurement at fair value of selected non-current assets, financial assets and financial liabilities. The amounts in the financial statements have been rounded to the nearest dollar. The financial statements were authorised for issue on 13th August, 2014 by the directors of the company.
Accounting Policies a. Revenue
Grant revenue is recognised in the statement of comprehensive income on receipt. If conditions are attached to the grant which must be satisfied before the entity is eligible to receive the contribution, the recognition of the grant as revenue will be deferred until those conditions are met. When grant revenue is received whereby the entity incurs an obligation to deliver economic value, the grant is recognised in the statement of financial position as “Cash funds designated for future use” until the funds are disbursed. Donations and bequests are recognised as revenue on receipt. Interest revenue is recognised using the effective interest rate method, which for floating rate financial assets is the rate inherent in the instrument.
b. Property, plant and equipment
Each class of property, plant and equipment is carried at cost less, where applicable, any accumulated depreciation and impairment. The carrying amount of plant and equipment is reviewed annually by directors to ensure it is not in excess of the recoverable amount from these assets. The recoverable amount is assessed on the basis of the expected net cash flows that will be received from the assets employment and subsequent disposal. The expected net cash flows have been discounted to their present values in determining recoverable amounts. Plant and equipment that have been contributed at no cost, or for nominal cost are valued and recognised at the fair value of the asset at the date it is acquired. Depreciation The depreciable amount of all fixed assets is depreciated on a straight-line basis over their useful lives to the entity commencing from the time the asset is held ready for use. The depreciation rates used for each class of depreciable assets are:
Class of Fixed Asset
Depreciation Rate
Office furniture and equipment
10% - 33%
Computer equipment
10% - 40%
The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period. 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 the carrying amount. These gains and losses are included in the statement of comprehensive income.
c. Impairment of Assets
At the end of each reporting period, the entity reviews the carrying values of its tangible and intangible assets to determine whether there is any indication that those assets have been impaired. If such an indication exists, the recoverable amount of the asset, being the higher of the asset’s fair value less costs to sell and value in use, is compared to the assets carrying value. Any excess of the asset’s carrying value over its recoverable amount is expensed to the statement of comprehensive income. Where the future economic benefits of the asset are not primarily dependent upon the asset’s ability to generate net cash flows and when the entity would, if deprived of the asset, replace its remaining economic benefits, value in use is determined as the depreciated replacement cost of an asset.
International Needs Australia - Annual Financial Report 2013-14
33
d. Employee Benefits
Provision is made for the Company’s liability for employee benefits arising from services rendered by employees to the end of the reporting period. Employee benefits expected to be settled within one year have been measured at the amounts expected to be paid when the liability is settled. Employee benefits payable later than one year have been measured at the net present value of the estimated future cash outflows to be made for those benefits. In determining the liability consideration is given to employee wage increases and the probability that the employee may not satisfy vesting requirements. Those cash flows are discounted using market yields on government bonds with terms matching the expected timing of cash flows. Contributions are made by the Company to an employee superannuation fund and are charged as expenses when incurred.
e. Cash and Cash Equivalents
Cash and cash equivalents include cash on hand, deposits held at call with banks and other short-term highly liquid investments with original maturities of six months or less.
f. Goods and Services Tax (GST)
Revenue, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Australian Taxation Office. Receivables and payables in the statement of financial position are shown inclusive of GST. Cash flows are presented in the statement of cash flows on a net basis, except for the GST component of investing and financing activities, which are disclosed as operating cash flows.
g. Foreign Currency Transactions and Balances
Foreign currency transactions during the period are converted to Australian currency at the rates of exchange applicable at the dates of the transactions. Amounts receivable and payable in foreign currencies at balance date are converted to the rates of exchange ruling at that date. The gains and losses from conversion of short term assets and liabilities, whether realised or unrealised, are included in the operating statement as they arise.
h. Income Tax
No provision for income tax has been raised as the entity is exempt from income tax under Div. 50 of the Income Tax Assessment Act 1997.
i. Intangibles - Website
The Website is recorded at development cost. The Website has a finite life and is carried at cost less any accumulated amortisation and impairment losses. It has an estimated useful life of between three and five years. It is assessed annually for impairment.
j. Provisions
Provisions are recognised when the company has a legal or constructive obligation, as a result of past events, for which it is probable that an outflow of economic benefits will result and that outflow can be reliably measured. Provisions recognised represent the best estimate of the amounts required to settle the obligation at the end of the reporting period.
k. Comparative Figures
When required by Accounting Standards, comparative figures have been adjusted to conform to changes in presentation for the current financial year.
l. Trade and Other Payables
Trade and other payables represent the liability outstanding at the end of the reporting period for goods and services received by the Company during the reporting period which remain unpaid. The balance is recognised as a current liability with the amounts normally paid within 30 days of recognition of the liability.
m. Change in Accounting Policies
Presentation of items of other comprehensive income (OCI) As a result of early adopting AASB 2012–7, which includes amendments to disclosure requirements arising from the Tier 1 (fulldisclosure) Standard AASB 2011–9: Amendments to Australian Accounting Standards – Presentation of Items of Other Comprehensive Income that became mandatorily applicable from 1 July 2012, the following changes to the presentation of the company’s financial statements were made during the year: - Items of OCI were grouped into:
- items that will not be reclassified subsequently to profit or loss; and
- those that will be reclassified subsequently to profit or loss when specific circumstances occur; and
- Although other titles are also permitted, the company has decided to use the title ‘statement of income’. The adoption of AASB 2011–9 only changed the presentation of the company’s financial statements and did not have any impact on the amounts reported for the current period or for any prior period in the company’s financial statements.
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International Needs Australia - Annual Financial Report 2013-14
Note 2: Surplus / Shortfall for the Year Operating Surplus / Shortfall has been determined after:
2014
2013
$
$
Charging as Expenses Auditors Remuneration: Auditing Services
5,618
Other Services Depreciation
5,119
3,045
-
34,930
32,400
11,991
5,794
9,599
7,112
689,025
662,336
Movement in Provisions: Annual Leave Long Service Leave Note 3: Cash and Cash Equivalents Cash at bank Cash on hand
200
200
689,225
662,536
Receivables
2,062
670
GST receivable
8,502
7,111
Interest receivable
1,143
530
11,707
8,311
10,658
9,935
10,658
9,935
Computer Equipment – at Cost
118,158
83,817
Accumulated Depreciation
(76,234)
(58,137)
Note 4: Trade and Other Receivables
Note 5: Other Current Assets Prepayments
Note 6: Property, Plant and Equipment Plant and Equipment
41,924
25,680
Office Furniture & Equipment – at Cost
59,100
46,190
Accumulated Depreciation
(32,414)
(24,660)
26,686
21,530
68,610
47,210
Total Plant and Equipment
Movements in Carrying Amounts Movement in the carrying amounts for each class of plant and equipment between the beginning and the end of the current financial year:
2013 Balance at the beginning of the year
Computer Equipment
Furniture and Equipment
Total
$
$
$
42,563
26,791
69,354
Additions at cost
3,824
2,221
6,045
Disposals
(2,400)
-
(2,400)
Depreciation expense
(18,307)
(7,482)
(25,789)
Carrying amount at end of year
25,680
21,530
47,210
Balance at the beginning of the year
25,680
21,530
47,210
Additions at cost
36,481
13,367
49,848
2014
Disposals
-
-
-
Depreciation expense
(20,237)
(8,211)
(28,448)
Carrying amount at end of year
41,924
26,686
68,610
International Needs Australia - Annual Financial Report 2013-14
35
Note 7: Intangible Assets
2014 $
2013 $
Intangables – at Cost
35,175
31,610
Accumulated Amortisation
(15,012)
(6,765)
Net carrying value
20,163
24,845
Movements in Carrying Amounts
Intangibles 2013
$
Balance at the beginning of the year
25,981
Additions
5,475
Disposals Amortisation charge
(6,611) 24,845
2014 Balance at the beginning of the year
24,845
Additions
3,565
Disposals
-
Amortisation charge
(8,247)
Carrying amount at end of year
20,163
Note 8: Trade and Other Payables 2014 $
2013 $
8,739
5,762
10,229
7,921
130
122
19,098
13,805
Balance at start of year
20,873
16,654
Increase/Decrease in Provision
15,508
4,219
Balance at end of year
36,381
20,873
-
-
Increase/(Decrease) in Provision
15,195
-
Balance at end of year
15,195
-
Total Short-term Provisions
51,576
20,873
Trade Payables PAYG Tax Payable Other Payables
Note 9: Short-term Provisions Provision for Annual Leave -
Provision for Long Service Leave Balance at start of year
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International Needs Australia - Annual Financial Report 2013-14
Note 10: Long-term Provisions Provision for Annual Leave Balance at start of year
3,517
1,942
Increase/Decrease in Provision
(3,517)
1,575
-
3,517
Balance at start of year
18,311
11,199
Increase/(Decrease) in Provision
(5,596)
7,112
Balance at end of year
12,715
18,311
12,715
21,828
Balance at end of year Provision for Long Service Leave -
Total Long-term Provisions
Child Sponsorship Expenditure
ETHIOPIA
$0-$25,000 $25,001-$50,000 $50,001-$100,000 $100,001-$200,000
Map indicating destination and levels of expenditure for Child Sponsorship in 2013-14 (See Note 13) Please note Child Sponsorship in Ethiopia is currently co-funded by INA donors and DFAT (See DFAT Projects in Note 13)
International Needs Australia - Annual Financial Report 2013-14
37
2014 $
2013 $
572,820
535,429
Note 11: Reserves Funds designated for Future Use represents unspent project money (See also Note 13).
Note 12: Leasing Commitments Commitments in relation to non-cancellable lease of office space contracted in the financial year ended 30 June 2014 Payable: No later than 1 year
22,000
16,200
Later than 1 year but no later than 5 years
48,000
4,050
0
0
70,000
20,250
Thereafter
Note 13: Table of Cash Movements for Designated Purposes for Year Ended 30 June 2014 Designated For:
Cash available at beginning of year $
Cash raised during year $
Cash disbursed during year $
Cash available at end of year $
Projects - General DFAT Projects - DFAT
16,051
611,589
605,567
22,073
221,408
127,737
130,754
218,391
14,215
23,459
5,280
32,394
701
26,512
21,358
5,855
Nepal
41,318
29,822
68,562
2,578
Philippines
37,578
137,722
91,173
84,127
Sri Lanka
22,838
8,241
24,553
6,526
Uganda
3,994
24,967
15,738
13,223
Water for Life
3,709
746
-
4,455
Other Projects
20,736
15,246
11,815
24,167
382,548
1,006,041
974,800
413,789
Ghana
13,075
79,818
73,628
19,265
India
11,352
29,452
28,823
11,981
238
576
552
262
Philippines
54,578
153,133
156,017
51,694
Sri Lanka
11,540
52,835
36,621
27,754
Uganda
20,821
135,178
137,236
18,763
Children's Gifts
13,638
34,111
29,918
17,831
125,242
485,103
462,795
147,550
27,639
65,188
81,346
11,481
TOTAL FUNDS FOR PROJECTS (Note 11)
535,429
1,556,332
1,518,941
572,820
Total for other non-designated purposes
127,107
711,299
722,001
116,405
TOTAL CASH AVAILABLE (Note 3)
662,536
2,267,631
2,240,942
689,225
DFAT Projects - Match Funds: India Indonesia
Child Assistance Projects:
Nepal
Other projects
38
International Needs Australia - Annual Financial Report 2013-14
Note 14: Cash Flow Information Reconciliation of Cash Flow from Operations with Operating Surplus (Deficit)
2014 $
2013 $
Operating result
20,643
155,159
36,695
32,400
-
1,078
(3,396)
(4,302)
(723)
219
Non-cash flows in surplus Depreciation Gain on disposal of asset Changes in assets and liabilities (Increase)/decrease in trade and other receivables (Increase)/decrease in other assets Increase/(decrease) in provisions
21,590
Increase/(decrease) in trade and other payables Cash flow from operations
12,906
5,294
1,746
80,103
199,206
Note 15: Contributions in Kind Value of Australian Volunteers Contributions to Overseas Development projects as defined by DFAT. Alan Birkett
Project Management
Philippines
Total value of this work as per the formula
 Part Year
Â
$3,761
Note 16: Compensation to Key Management Personnel Short-term Benefits $
Post Employment Benefits $
Other Long Term Benefits $
Total $
2014 - Total compensation
65,664
15,556
0
81,220
2013 - Total compensation
64,875
15,450
0
80,325
Note 17: Company Details The registered office and principal place of business of the entity is: International Needs Australia 196 Rooks Road Vermont VIC 3133 Note 18: Members Guarantee The entity is incorporated under the Corporations Act 2001 and is limited by guarantee. If the entity is wound up, the constitution states that each member is required to contribute a maximum of $10 each towards meeting any out-standings and obligations of the entity. At 30 June 2014 the number of members was 65.
International Needs Australia - Annual Financial Report 2013-14
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DIRECTORS’ DECLARATION The Directors of the company declare that: 1 The financial statements and notes are in accordance with the Corporations Act 2001 and: a. comply with Accounting Standards and the Corporations Regulations 2001; and b. give a true and fair view of the financial position as at 30 June 2014 and of the performance for the year ended on that date of the company.
2 In the Director’s opinion there are reasonable grounds to believe that the company will be able to pay its debts as and when they become due and payable.
This declaration is made in accordance with a resolution of the Board of Directors.
Malcolm White Richard Lim Chair Director
13th August 2014
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International Needs Australia - Annual Financial Report 2013-14
AUDITOR’S INDEPENDENCE DECLARATION UNDER SECTION 307C OF THE CORPORATIONS ACT 2001 TO THE DIRECTORS OF INTERNATIONAL NEEDS I declare that, to the best of my knowledge and belief, during the year ended 30 June 2014 there have been: i.
no contraventions of the auditor independence requirements as set out in the Corporations Act 2001 in relation to the audit; and
ii.
no contraventions of any applicable code of professional conduct in relation to the audit.
Robert J Hurrell, FCA rdl.accountants 13th August 2014 Blackburn, Victoria
International Needs Australia - Annual Financial Report 2013-14
41
INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF INTERNATIONAL NEEDS LIMITED Report on the Financial Report We have audited the accompanying financial report of International Needs (the company), which comprises the statement of financial position as at 30 June 2014, the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, notes comprising a summary of significant accounting policies and other explanatory information, and the directors’ declaration. Directors’ Responsibility for the Financial Report The directors of the company are responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian Accounting Standards - Reduced Disclosure Requirements (including the Australian Accounting Interpretations) and the Corporations Act 2001 and for such internal control as the directors determine is necessary to enable the preparation of the financial report that is free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express an opinion on the financial report based on our audit. We conducted our audit in accordance with Australian Auditing Standards. Those standards require that we comply with relevant ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance whether the financial report is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial report, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation of the financial report that gives a true and fair view 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 the directors, as well as evaluating the overall presentation of the financial report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Independence In conducting our audit, we have complied with the independence requirements of the Corporations Act 2001.
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International Needs Australia - Annual Financial Report 2013-14
Opinion In our opinion the financial report of International Needs Limited is in accordance with the Corporations Act 2001, including: a. giving a true and fair view of the company’s financial position as at 30 June 2014 and of its performance for the year ended on that date; and b. complying with Australian Accounting Standards - Reduced Disclosure Requirements (including Australian Accounting Interpretations) and the Corporations Regulations 2001.
Robert J Hurrell, FCA rdl.accountants 13th August 2014 Blackburn, Victoria
International Needs Australia - Annual Financial Report 2013-14
43
ACFID CODE OF CONDUCT International Needs Australia is a signatory to the Australian Council for International Development (ACFID) Code of Conduct. The ACFID Code of Conduct defines minimum standards of governance, management and accountability for nongovernment development organisations (NGDO’s). Adherence to the Code is monitored by an independent Code of Conduct Committee elected from the NGO community. Our voluntary adherence to the Code of Conduct demonstrates our commitment to ethical practice and public accountability. More information about the ACFID Code of Conduct can be viewed on the World Wide Web at http://www.acfid.asn.au or Email: code@acfid.asn.au Tel: (02) 6285 1816 Fax: (02) 6285 1720
Code of Conduct- Auditor’s Opinion In our opinion, International Needs has complied, in all material respects, with the financial reporting requirements of the Australian Council for International Development Code of Conduct. For a better understanding of the full scope of our audit, this opinion should be read in conjunction with our audit report on the annual statutory financial report upon which we expressed an unqualified audit opinion.
Robert Hurrell - Audit Partner rdl.accountants Chartered Accountants
44
13 August 2014
International Needs Australia - Annual Financial Report 2013-14
Notes
Š2014 All material contained in this annual report is subject to copyright owned or licensed to International Needs Australia
www.internationalneeds.org.au