Right Path Annual Report 2022

Annual Report 2022

Future

Executive Summary

Right Path recognizes that marginalized children face numerous challenges, including poverty, discrimination, and lack of access to basic services such as education and healthcare. To address these challenges, the organization implements a multifaceted approach that includes advocacy, community mobilization, capacity building, and service delivery.

For this reporting period, Right paths has worked closely with local communities, government agencies, and other stakeholders to identify and address the needs of marginalized children. In addition to the above, Right Path has also been involved in policy advocacy and programs that promote the rights and well-being of children and capacity of communities to support children and their families.

For this year, the organization has provided direct services to children including education (Early Childhood Development), menstrual hygiene management products and services, psychosocial support and water, sanitation, and hygiene. Right path recognizes that children need safe and supportive environments to thrive, and thus works to provide holistic services that address both the physical and emotional needs of children.

Overall, Right Path is committed to creating a world where all children are able to reach their full potential and live a life free from violence, discrimination, and poverty. The organization’s approach is grounded in a deep understanding of the challenges faced by marginalized children, and a belief that change is possible through collaboration and community engagement.

HOPE, PROTECT & EMPOWER

Right Path is a child rights organization whose interventions address the normalized violations among marginalized children by creating supportive environments that enable every child to live a dignified life.

We advocate for a society in which children are safe and supported to grow to their full potential. Our interventions enable children to find their identity and meaning through connection to their community and the natural world. This is made possible through sharing of lessons and experiences that further increases evidence-based programming and enhances holistic care, and protection, the ability to lead meaningful lives and increase access to quality social services within a supportive community

The Right Path further employs a rights-based approach in programming to ensure meaningful and systematic inclusion and empowerment of the marginalized. Core to this is identifying and utilizing the potential and strengths of the community so as to be self-sufficient through establishing mutual support clusters that receive modest capacitybuilding sessions from Right path and community-based child protection mechanisms. In addition, our mandate lies in partnerships and collaborations because the involvement of various key stakeholders provides a thorough grass-root understanding of the critical problems and possible solutions since the nature of the vulnerability of children is multi-faceted.

After the COVID-19 pandemic, thousands of households in the under-resourced settings of Imanyiro in Mayuge district, Kitivo, Makenke, Sakabusolo (KIMASA), and Kimaka at the river banks in Jinja’s northern division struggled for better livelihoods due to the solid economic effects of the Covid 19 pandemic, to the extent, that majority of the multi-age children failed to return back to school due to a lack of educational materials, while for the Girl child the inadequacy of menstrual hygiene items and safe spaces where they can manage menstruation without embarrassment or stigmatization.

Right Path Restored HOPE in these communities through the provision of food rations to households in tough situations, built capacity for the early years’ teachers on how to promote play-based learning and also availed the children with educational materials, conducted menstrual hygiene management sessions for the adolescent girls and women, where they learned how to make re-usable sanitary wear using local materials and here we also involved the boys such that they too can impact the lives of their female siblings in the neighboring schools or at home. In addition, the marginalized adolescent girls and women, each received a Right Path menstrual hygiene kit which encompassed; a bucket, reusable sanitary pads, a small towel, and a bar of soap. This approach was mainly because of the taboos associated with menstruation which ultimately have led to reduced levels of confidence and active involvement in school.

Children’s development occurs in stages and development is a function of both maturation and learning. Subsequently, if the environment limits opportunities for learning, children will be unable to realize their full potential.

As Right Path, we call upon businesses, corporations, and individuals in the developed world to create social change in the global community by bridging the gap such that children can enjoy being children in the supportive communities they call home.

We thank every one of our devotees for walking the journey of letting children enjoy their childhood as we transformed under-resourced settings.

Edwin Wanabe Programme Director

Petronilla Lujwala Board Chairperson

Right Path’s Reach

According to UNICEF, most children in Uganda have experienced physical violence that threatens and halts their holistic and positive development, 59% of girls and 68 % of boys.

Gender-Based Violence and sexual violence are also prevalent, with some 35 % of girls and 17 % of boys have experienced sexual violence during childhood while 1 in 4 teenage girls are either pregnant or have a child.

Busoga Region

It comprises 11 districts which include Bugiri, Bugweri, Buyende, Iganga, Jinja, Kaliro, Kamuli, Luuka, Mayuge, Namayingo, and Namutumba. All of them contribute to poor social services and socioeconomic outcomes compared to the other regions in Uganda.

The region is surrounded by large water bodies, Lake Kyoga in the north and L. Victoria in the south. The water bodies make it a unique habitat for many folk communities known to be highly vulnerable and marginalized. They also live in poor hygiene conditions which negatively affects their lives because of some of the toughest situations they go through.

It’s also a national hotbed of sugarcane plantations and factories with many unskilled migrant workers with high turnover rates. As a result of the above factors, the region has widespread GBV; 46.3% of women report physical violence, yet children, adolescent girls, and young women are the most affected.

There are high levels of poverty with over 42% of the population living below the poverty line (about $1.9/day; the third-highest in Uganda), with pockets of severe food insecurity.

Namutumba

Buyende Bugiri Mayuge

Iganga Luuka Kamuli Executive Summary Right Path Reach Teenage pregnancy Thematic Areas Achievements Future Plans Audit Reports Transforming Communities

Kaliro Jinja

BusogaRegion

Teenage pregnancy

The region also has a high teenage pregnancy rate of 25% compared to the 24% national average. Subsequently, the regional fertility rate is higher than the national average at 6.9 children per woman. Other burdens in the region include poverty, unemployment, food insecurity, poor ECD facilities, high maternal mortality, unqualified ECD caregivers, inadequate menstrual hygiene management service providers, malnutrition, poor WASH facilities, etc.

The most affected subpopulations due to the above challenges are children, adolescents, and women. Hence, their morbidity and mortality rates are higher compared to the adult population. Therefore, there is a need for Right Path to prioritize and focus on improving access to quality social services (health, nutrition, education, and psychosocial support) using a multi-sectoral and collaborative approach. This clearly defines our theory of change i.e. in creating positive change in under-resourced settings in some of the toughest situations.

Teenage pregnancy rate of 25% compared to the 24% national average.

TRANSFORMING COMMUNITIES

The inkling behind Right Path’s external support is primarily to supplement and not replace the family’s own efforts and resources in caring for the marginalized children. Through this journey of transforming communities and letting children enjoy being children, the community participates in identifying those on the margins of society, delivering interventions, monitoring, and assessing our five pathways of change.

Child rights

Aiding social transformation through two programmatic priorities.

Child Protection and Rights Campaigns - children are guaranteed their rights to enjoy being children through their ‘voices’ as well as being involved in creating solutions.

Community Restoration Centres – these double as counseling spaces for marginalized children as well as provide a conducive and loving environment that draws them closer to school as well as assists them to deal with post-traumatic stress.

Education

Involves promoting Early Childhood Development (ECD) through play-based learning and awakening innovation among teachers, Centre managers, and the community at large by opening their eyes to resources in their surroundings to be converted into learning aids.

Gender Justice

We advocate for a human economy that works for women and men alike, and not just a fortunate few. We respond to women’s discrimination and inequality and support menstrual hygiene management through “Girlcare program”.

Livelihood

Solutions for social challenges: we empower communities own self-sustaining efforts by providing its beneficiaries at risk with the relevant knowledge and skills so as to generate incomes for themselves, their families, and their communities.

WASH

We advocate for clean, reliable, and safe water, and WASH-related infrastructure, as well as sensitize school-going children and communities on the consumption of clean water as well as health and survival behaviors like handwashing.

Right Path’s achievements were as follows:

➡ SDG 1: No poverty

Supported households to improve their household income levels, especially for those living in the toughest situations, 20 households benefited.

Implemented social protection programs on relief assistance so as to provide safety nets for vulnerable populations, 150 households benefited.

➡ SDG 4: Quality education

Built capacity of Kimasa Nursery and primary school on their roles and responsibilities as well as how to make and produce low/no cost instructional materials from locally available resources to make infancy learning more interactive and fun.

Ensured access to education for the marginalized children living in absolute poverty, 150 school going pupil benefited.

➡ SDG 5: Gender equality

Empowered women and girls through menstrual hygiene and management products and services 380 school-going girls and 195 community women benefited.

Raised awareness about gender-based violence and promoted safe spaces for children, girls, and women, 7 community sensitization trainings were held.

➡ SDG 6: Clean water and sanitation

Promoted behavior change and hygiene education to prevent the spread of waterborne diseases, we carried out 3 sensitizations to both schools and communities.

Encourage sustainable water management practices, such as rainwater harvesting and water recycling.

Our thematic areas were governed by the

principles of the following SDGs:

ACTIVITIES CARRIED OUT:

➡ Established, built capacity, and equipped the Girlcare club of Kimasa Primary school with menstrual hygiene management knowledge. In schools, there was usually a lack of physiological education while at home; advice (traditionally given by aunts and grandmothers) is often insufficient. So Right Path was compelled to bridge that gap that exists in limited knowledge about the biological process of menstruation among girls and women. A total of 575 marginalized girls and community women benefited from our menstrual hygiene kit which included a bucket, reusable sanitary pads, a small towel, and a bar of soap.

➡ Psychologically supported, build capacity and worked towards awakening innovation of the early years’ teachers of Kimasa nursery by opening their eyes to resources in their surroundings and showing them how they can be converted into learning aids.

➡ Provided educational materials to the 150 early years children of Kimasa nursery which included books, pencils, colors, and chalk.

➡ Provided the boys of Kimasa primary school with some sports equipment, as well as sensitized the entire school on good health and survival behaviors like washing hands this was accompanied by 20 liters of liquid soap and toiletry.

➡ Provided food rations to 50 households in the toughest situations due to the solid economic effects of the Covid 19 pandemic. As well as provided clothes and blankets to 100 child and single-mother households who were greatly hit by the Covid 19 pandemic.

➡ Delivered 7 community awareness trainings on issues including; meeting children’s needs and fostering development, menstrual hygiene, and management, gender-based violence, and child protection.

➡ The water crisis is huge and access to clean water plays a crucial role in combating poverty. Under-resourced settings in Uganda search long distances and rely on open-source surface water for drinking, cooking, washing, and everyday living. So we carried out 3 sensitizations to both schools and communities as we wait for funding so as to increase access to safe water and influence sustainable development for the beneficiaries we serve.

Provided food rations to 50 households in the toughest situations due to the solid economic effects of the Covid 19 pandemic.

Achievements

➡ Our play-based learning approach for the early years helped 180 little ones of the lower primary find meaning in their surrounding that were getting more and more unpredictable at Kimasa Primary. Through this approach, children’s imagination safely explored areas that were difficult to talk about initially.

➡ We established and trained a Girlcare club at Kimasa primary school, the club was mainly to influence mindset change among fellow girls on issues related to menstrual hygiene management.

➡ Right Path spread awareness around Menstrual Hygiene Management (MHM) in both schools and the communities. They provided the established Kimasa primary Girlcare club with sustainable and equitable access to appropriate Menstrual Hygiene Management products which 380 school-going girls and 195 community women benefited from, this created a supportive environment where they can manage menstruation without embarrassment or stigma.

➡ We stood with over 150 child and single-mother households in under-resourced settings by availing them with food rations, clothes, shoes, and other items as we conducted psycho-social support sessions because many were struggling for better livelihood due to the

solid economic effects of the Covid 19 pandemic.

➡ We became members of the Early Years Foundation (EYF) Uganda, a non-profit organization committed to excellence by promoting leadership development and supporting early childhood development practitioners to deliver the best possible start to children in Uganda.

➡ Right Path was among the organizations invited for a networking and collaboration meeting for children at risk organized by Children at Risk Action Network (CRANE) in Jinja. Fundamental to our invitation was our holistic approach to children’s welfare. Children at Risk Action Network is a network of 156 local faith-based organizations working with children at risk in Uganda. CRANE members collaborate together to help keep children safe.

➡ Two of our staff members took part in a 3-day residential training workshop on Trauma healing among children, that was organized by Global Hands of Hope (GHOH) Ministries with facilitators from TRAUMA FREE WORLD, a US-based organization. The key reason for the workshop was post-training on-the-job technical assistance to organizational staff, to integrate learning into their day-to-day work and complete agreed upon tools or documents.

Challenges

➡ The Covid 19 pandemic caused significant effects on disadvantaged settings, economies, and individuals. This included early marriages and teenage pregnancies for girls, economic decline causing the closure of many small businesses and disrupted education.

Future Plans

➡ Widen our fundraising base to cater to each thematic area.

➡ To engage children in playful activities with supportive stakeholders (i.e. centre managers, parents, caregivers, teachers, etc.) in their lives for the reason that, it helps build this intervention as well as mitigate the effects of toxic stress thus allowing children to heal, learn and develop to their full potential.

➡ To establish and train more menstrual hygiene management Girlcare clubs in both the school and community setting so as to conserve the environment, improve the girl child’s attendance and performance at school, raise their self-esteem, and enable them to be fully active in all stages of their growth and development.

➡ To provide psychological support, capacity building, and awaken innovation among our stakeholders (i.e. centre managers, parents, caregivers, and teachers) by opening their eyes to all the resources in their surrounding as well as showing them how they can be converted into learning aids.

➡ Support child and single mothers with the relevant knowledge and skills so as to generate incomes for themselves, their families, and their communities.

➡ Replicate our child safety teams model as far as community-based child protection mechanisms are concerned.

➡ Raising awareness and advocating for supportive environments for marginalized children.

➡ Strengthening partnerships.

MANAGEMENT ASSERTIONS ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

This section presents Right Path Foundation (RPF) management’s confirmation of its responsibility regarding the information in the financial statements.

Management of RPF is required to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the organisation as at the end of the financial year and of its results of its operations and cash flows for year ended. Management ensures that the organisation keeps proper accounting records that disclose, with reasonable accuracy, the financial position of the organisation. Management is also responsible for safeguarding the assets of the organisation.

Management accepts responsibility for the annual financial statements, which have been prepared using appropriate accounting policies supported by reasonable and prudent judgments and estimates in conformity with the Generally Accepted Accounting Standards. Management is of the opinion that the financial statements for the year ended 31 December 2022 gives a true and fair view of the state of affairs

of the organisation and of its operations. Management further accepts responsibility for the maintenance of accounting records that may be relied upon in the preparation of financial statements, as well as adequate systems of internal controls.

Nothing has come to the attention of management to indicate that the organisation will not remain as a going concern for at least twelve months from the date of this statement.

This assertion is certified by the management of Right Path Foundation on 24th March 2023 and signed on its behalf by:

Edwin Wanabe Programme Director

INDEPENDENT AUDITOR’S REPORT TO THE MANAGEMENT TEAM OF RIGHT PATH FOUNDATION IN RESPECT TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

We have audited the financial statements of Right Path Foundation, which comprise the Statement of financial position as at 31 December 2022, Statement of Comprehensive Income for the year ended 31 December 2022, Statement of changes in fund balance, Cash flow statement and the notes to the financial statements, which include a summary of significant accounting policies and other explanatory notes set out on pages 9 to 11.

In our opinion, these financial statements present fairly, in all material respects, the financial position of Right Path Foundation as at 31 December 2022 and of its operational results for the year ended, and are in accordance with the Generally Acceptable Accounting Principles and the Right Path Foundation reporting guidelines.

➡ Basis for opinion

We conducted our audit in accordance with the International Standards on Auditing (ISAs) and guidelines issued by the Institute of Certified Public Accountants of Uganda. Our responsibilities under those standards are further described

in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of Mission Aviation Fellowship in accordance with the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to our audit of the financial statements in Uganda. We have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

➡ Management responsibility for the financial statements

Management of Right Path Foundation is responsible for the preparation and fair presentation of the financial statements in accordance with the Generally Accepted Accounting Principles (GAAP). This responsibility includes: designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies;

and making accounting estimates that are reasonable in the circumstance.

➡ Auditor’s responsibilities for the audit of the fund accountability statement

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

➡ Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for

one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

➡ Obtain an understanding of internal control relevant to the audit 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.

➡ Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

➡ Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

➡ We communicate with management regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

➡ We also provide management with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

➡ Report on other legal and regulatory requirements

➡ As required by Section 39 of the NGO Act 2016, we report to you based on our audit, that:

➡ We obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit;

➡ In our opinion, proper books of account have been kept by Right Path Foundation so far as appears from our examination of those books;

➡ The statement of financial position and the statement of comprehensive income are in agreement with the books of account. In all material respects, Right Path Foundation complied with local laws and regulations.

THOOKELL

Certified Public Accountants

Kampala, Uganda

Date: 31st March 2023

The engagement partner on the audit resulting in this independent auditor’s report is CPA Isaac Okello.

STATEMENT OF FINANCIAL POSITION FOR RIGHT PATH FOUNDATION AS AT 31 DECEMBER 2022

The financial statements were approved by the Management of Right Path Foundation on 24th March 2023 …………....................………and signed on its behalf by: Edwin Wanabe | Programme Director

STATEMENT OF COMPREHENSIVE INCOME FOR RIGHT PATH FOUNDATION FOR THE YEAR ENDED 31 DECEMBER 2022

The financial statements were approved by the Management of Right Path Foundation on 24th March 2023

…………....................………and signed on its behalf by: Edwin Wanabe | Programme Director

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2022

SIGNIFICANT ACCOUNTING POLICIES

Legal status

Right Path Foundation is a company limited by guarantee Reg. No. 80020002227608

Accounting policies

➡ Basis of Accounting

The accounts are prepared under the historical cost convention following the generally accepted accounting principles for non-profit bodies and the applicable International Financial Reporting Standards.

➡ Income

Income is recognized in the financial statements when it is actually received (Cash basis).

➡ Expenditure

Expenditure is recognized when costs are incurred. Accruals are made for outstanding liabilities at the year end.

➡ Tangible Assets

Assets likes equipment and vehicles are expensed and recognized in the Income statement.

➡ Stocks

Stocks are valued at the lower of cost and net realizable value.

➡ Currencies

Functional and presentation currency

The financial statements are presented in UGX, which are the organization’s functional and presentation currency.

➡ Comparatives

There are no comparatives reported since it’s the first year of operation.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

➡ 11 Management expenses