World Organization of the Scout Movement 2019-2020 Consolidated Financial Statements

CORPORATE SERVICES

CONSOLIDATED FINANCIAL STATEMENTS AS AT 30 SEPTEMBER 2020 World Scout Bureau

© WSB Inc. / Jean-Pierre Pouteau

Our Mission

“The Mission of Scouting is to contribute to the education of young people, through a value system based on the Scout Promise and Law, to help build a better world where people are self-fulfilled as individuals and play a constructive role in society.”

CONSOLIDATED FINANCIAL STATEMENTS AS AT 30 SEPTEMBER 2020 World Scout Bureau

KPMG SA Esplanade de Pont-Rouge 6 PO Box 1571 CH-1211 Geneva 26 +41 58 249 25 15 kpmg.ch

Report of the Independent Auditor on the Consolidated Financial Statements to the General Meeting of the Members of the World Scout Bureau, Geneva

Report of the Statutory Auditor on the Consolidated Financial Statements As independent auditor, we have audited the accompanying consolidated financial statements of the World Scout Bureau, which comprise the balance sheet, statement of operations, statement of changes in funds, cash flow statement and notes for the year ended 30 September 2020. According to the Swiss GAAP FER/RPC, the Performance report is not subject to the audit of the financial statements.

Steering Committee’s and Secretary General’s Responsibility The Steering Committee and the Secretary General are responsible for the preparation and fair presentation of the consolidated financial statements in accordance with the Swiss GAAP FER/RPC. This responsibility includes designing, implementing and maintaining an internal control system relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. The Steering Committee and the Secretary General are further responsible for selecting and applying appropriate accounting policies and making accounting estimates that are reasonable in the circumstances.

Auditor’s Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with Swiss Auditing Standards. Those standards require that we plan and perform the audit to obtain reasonable assurance whether the consolidated financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers the internal control system relevant to the entity’s preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control system. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of accounting estimates made, as well as evaluating the overall presentation of the consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

© 2021 KPMG AG, a Swiss corporation, is a subsidiary of KPMG Holding AG, which is a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

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World Scout Bureau, Geneva Report of the Statutory Auditor on the Consolidated Financial Statements to the General Meeting of the Members

Opinion In our opinion, the consolidated financial statements for the year ended 30 September 2020 give a true and fair view of the financial position, the results of operations and the cash flows in accordance with Swiss GAAP FER/RPC.

KPMG SA

Alexandra Depoire Licensed Audit Expert Auditor in Charge

Cédric Rigoli Licensed Audit Expert

Geneva, 17 February 2021 Enclosure: - Consolidated financial statements (balance sheet, statement of operations, statement of changes in funds, cash flow statement and notes)

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WORLD SCOUT BUREAU, GENEVA CONSOLIDATED BALANCE SHEET AS AT 30 SEPTEMBER 2020

Notes

30/09/2020

30/09/2019

USD

USD

ASSETS Current assets Cash and cash equivalent

6

6,466,263

6,931,631

Short-term deposits

6

1,746,883

987,143

271,054

337,301

219,296

15,087

160,359

213,099

53,579

40,636

8,917,434

8,524,897

8

1,872,058

1,870,550

Fixed assets, net

9

337,357

370,212

Financial assets

10

4,687,266

4,404,618

5,024,623

4,774,830

15,814,115

15,170,277

Accounts receivable Amounts receivable from related parties

7

Prepayments and accrued income Inventories Total current assets

Restricted endowment assets

Non-current assets

Total non-current assets

TOTAL ASSETS

(See the accompanying notes)

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WORLD SCOUT BUREAU, GENEVA CONSOLIDATED BALANCE SHEET AS AT 30 SEPTEMBER 2020

Notes

30/09/2020

30/09/2019

USD

USD

39,242

24,770

Accounts payable

149,507

527,127

Accrued liabilities

700,734

645,005

67,978

122,550

LIABILITIES AND FUNDS Current liabilities Registration fees received in advance

Deferred income Amounts payable to related parties

11

166,220

238,168

1,123,681

1,557,620

1,656,623

1,452,553

1,902,393

1,900,196

205,387

205,387

6,595

4,207

3,770,998

3,562,343

10,919,436

10,050,314

15,814,115

15,170,277

Total current liabilities

Restricted funds Restricted project funds Restricted endowment funds

8

Real estate funds Funds held in trust Total restricted funds

12

Own funds

TOTAL LIABILITIES AND FUNDS

(See the accompanying notes)

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CONSOLIDATED STATEMENT OF OPERATIONS FOR THE YEAR ENDED 30 SEPTEMBER 2020 Notes

2020/2019

2019/2018

USD

USD

3,401,824

4,671,753

209,705

225,129

2,800,000

2,800,000

63,239

54,550

Restricted project revenue

2,719,976

4,541,247

Other donations

1,654,600

1,529,392

252,429

547,631

15

11,101,773

14,369,702

Strategy and operations

16

3,714,421

4,086,805

Education & development

16

2,002,341

2,157,429

Operations service

16

2,129,989

2,693,133

2,515,906

4,074,387

70,178

141,551

81,948

76,150

10,514,783

13,229,455

586,990

1,140,247

316,802

250,592

Financial costs

-60,641

-58,602

Exchange loss

230,041

-20,429

NET FINANCIAL SURPLUS

486,202

171,561

1,073,192

1,311,808

Allocation

-2,719,976

-4,541,247

Use

2,515,906

4,074,387

869,122

844,948

-298,000

2,019

-

-

- future events and other reserves

-255,937

-430,926

- other unrestricted reserves

-315,185

-416,041

-

-

OPERATIONAL INCOME Registration fees

14

Regional registration fees Contribution World Scout Foundation Contribution Regional Scout Foundation

Other operational income Total operational income OPERATIONAL EXPENDITURE

Restricted project charges Expenditure for field activities Depreciation

9 15

Total operational expenditure INTERMEDIATE SURPLUS NET FINANCIAL INCOME Financial income

OPERATING SURPLUS CHANGES IN RESTRICTED FUNDS

NET SURPLUS OF THE YEAR BEFORE ALLOCATIONS / WITHDRAWALS

15

(Allocation to) / Withdrawal from - registration fees risk reserve - operational risk reserve

(See the accompanying notes) 8

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CONSOLIDATED STATEMENT OF CHANGES IN FUNDS FOR THE YEAR ENDED 30 SEPTEMBER 2020 Opening balance 01/10/19

Internally generated income

Allocation (external)

Internal fund transfers

Use (external)

Closing balance 30/09/20

USD

USD

USD

USD

USD

USD

1,207,272

1,595

461

1,209,328

670,004

-86

86

670,004

-6

23,061

-2,515,906

1,656,623

Restricted Funds Restricted endowment fund - Sonia Maguire Fund - Bea Campbell Fund - Universal Fund Earmarked funds (projects) Real estate funds Funds held in trust Total restricted funds

22,920

147

1,452,553

2,719,976

-

205,387

-

4,207

-

2,388

3,562,343

1,509

2,722,511

0

205,387 6,595 -2,515,365

3,770,998

Own funds Unrestricted - Registration fees risk reserve

23,864

298,000

-

321,864

- Operational risk reserve

73,584

-

-

73,584

614,544

-192,000

-

422,544

Other unrestricted reserves

9,338,322

763,122

-

10,101,444

Total own funds

10,050,314

-

869,122

-

-

10,919,436

Opening balance 01/10/18

Internally generated income

Allocation (external)

Internal fund transfers

Use (external)

Closing balance 30/09/19

USD

USD

USD

USD

USD

USD

1,201,869

4,957

-

446

1,207,272

670,004

-83

-

83

670,004

-409

22,920

-4,074,387

1,452,553

- Future events and other reserves

Restricted funds Restricted endowment fund - Sonia Maguire Fund - Bea Campbell Fund - Universal Fund

23,166

163.00

Earmarked funds (projects)

985,691

4,541,247

Real estate funds

205,387

Funds held in trust

2 -

205,387

2,839

-

1,368

3,088,956

4,874

4,542,778

2

-4,074,267

3,562,343

Unrestricted - Registration fees risk reserve

25,883

-

-2,019

-

-

23,864

- Operational risk reserve

73,584

-

-

-

-

73,584

407,358

-

207,186

-

-

614,544

8,698,541

-

639,781

-

-

9,338,322

9,205,366

-

844,948

-

-

10,050,314

Total restricted funds

4,207

Own funds

- Future events and other reserves Other unrestricted reserves Total own funds

The content of restricted funds and unrestricted reserves are explained in Note 2k and 2l respectively.

The table on Own funds by Support Centre is disclosed under Note 12.

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CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2020 Notes

2020/2019

2019/2018

USD

USD

869,122

844,948

81,949

76,150

40

-

Foreign currency conversion

22,959

16,481

(Increase)/Decrease in Account receivable

66,247

-23,399

(Increase)/Decrease of Prepayments & accrued income

52,740

-29,760

-204,209

56,893

-12,943

10,154

Cash flow from operations Net surplus of the year Depreciation Loss on disposal of assets

(Increase)/Decrease of Amounts receivable from related parties (Increase)/Decrease of Inventory (Decrease)/Increase Registration fees received in advance (Decrease)/Increase Accounts payable, other liabilities

14,472

-388,868

-377,620

-251,533

(Decrease)/Increase Accrued Liabilities & deferred income (Decrease)/Increase Amounts payable to related parties (Decrease)/Increase Earmarked funds (Project)

1,157

-18,115

-71,948

68,071

204,070

466,862

2,388

1,368

648,424

829,252

-285,300

-256,412

-49,174

-72,565-

(Decrease)/Increase Funds held in trust

Total cash flow from operations Cash flow from investing activities Outflow from European & IAR Investment funds Purchase cost of fixed assets Sales proceed from disposal of fixed assets

40

Total cash flow from investing activities

-334,434

-328,977

Increase in cash and short term deposits

313,990

500,275

-19,618

-16,175

Opening balance as of 1 October

7,918,774

7,434,674

Closing balance as of 30 September

8,213,146

7,918,774

313,990

500,275

CASH AND SHORT TERM DEPOSITS Currency translation adjustment

Increase in cash and short term deposits”

(See the accompanying notes)

10

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS AS OF 30 SEPTEMBER 2020

1. PRESENTATION

2. ACCOUNTING POLICIES

The World Scout Bureau (WSB) is the Secretariat of the World Organization of the Scout Movement (WOSM). The WSB is directed by the Secretary General of WOSM, who is appointed by the World Scout Committee (WSC) and is the chief administrative officer of the World Organization. It has the legal form of an association under Article 60 and following of the Swiss Civil Code. The WSB’s key tasks are to: • support the volunteer members of the World Movement’s governance bodies to lead and inspire the global Scout membership of 54 million young people; • support the capacity building of the NSOs so that they provide effective Scouting in their countries; and

The accounting principles and presentation of the financial statements of the WSB have been prepared in accordance with the requirements of the Swiss Code of Obligations and the Swiss GAAP RPC/FER 21 and the Swiss GAAP RPC/FER framework as a whole. The financial statements have been prepared using historical cost principles and are presented in US Dollars.

The WSB financial statements were prepared and the management on 28th January 2021 and will be submitted for the approval of the WSC.

The WSB also supports the promotion of Scouting at all levels, assists in the organisation of global and regional scout events such as World and Regional jamborees; and maintains relations with international organisations whose activities are concerned with youth matters.

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financial statements

approved for release by the Secretary General and

• promote the development of Scouting in countries where it does not exist.

C O N SO L I DAT E D

a. Basis for preparing the

b. Foreign currency operations Assets and liabilities of operation denominated in foreign currencies other than that of the WSB’s functional currency have converted at rates prevailing at the balance sheet date, while transactions during the year in foreign currencies are converted to US Dollars at the average rates.

Exchange rate differences are recognised in the statement of operations in the period in which they arise.

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c. Cash and short-term deposits Cash and cash equivalent include cash holdings, postal check, bank accounts holdings at Global and Regional Support Centres, and deposits with a maturity of less than three months which are valuated at the nominal value.

The carrying amounts of the WSB’s fixed assets are reviewed at each balance sheet date to determine whether there is any indication of impairment. If any indication exists, the asset’s recoverable amount is estimated.

Short-term deposits are deposits with a maturity from four to twelve months which are valuated at the nominal value.

h. Financial assets

d. Accounts receivable

Financial assets are valuated at actual value for investments and nominal value for deposits (guarantees).

Accounts receivable are reported at face value net of value adjustments to cover collection risk.

i. Provision

e. Inventories

A provision is recognised when the organisation has a present obligation (legal or constructive) as

Inventories are stated at the lower of cost or net realisable value, after deducting corrections to the necessary value.

a result of past event, when it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and when a reliable estimate can be made of the amount of obligation.

f. Restricted endowment assets Restricted endowment assets include the restricted current assets of the endowment funds maintained by the WSB (Sonia Maguire Legacy Fund, the Bea Campbell Memorial Fund and the Universal Fund).

The main position concerns current accounts with banks valuated at the nominal value and bonds valuated at fair value

g. Fixed assets

j. Accrued liabilities and deferred income Accrued liabilities relate to cost of goods received or services rendered where invoices have yet to be received at year-end. These costs are recorded based on management’s best estimate of future cash outflows. Deferred income represents payments received in advance for registrations fees.

Fixed assets are capitalised at cost less accumulated depreciation. Depreciation is calculated on a straight-line basis over the expected useful lives of the assets.

Depreciation period Buildings

12

Term 20 to 50 years

Furniture and equipment

7 years

Vehicles

7 years

Computers and audio visual equipment

3 years

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k. Restricted funds

m. Related parties

a. Restricted project funds consist of restricted funds received for specific project activities.

These funds either cover current obligations for specific projects or activities still in progress at year end or need to be used for implementing the same project activities in the next year subject to approval by donor.

Related parties is defined as a party having the ability to directly or indirectly exercise significant influence on the other party in making financial or operative decisions. In addition to this, organisations that follow a coordinated purpose with the WSB are deemed to be related parties.

b. Restricted endowment fund. The WSB maintains three funds which are held and maintained separately from the WSB accounts because of the funds stipulations. The WSB receives allocations of the funds’ income from which grants to the WSB are paid. The three funds are Sonia Maguire Legacy Fund, the Bea Campbell Memorial Fund and the Universal Fund. The general purpose of these funds is to enhance the development of Scouting worldwide, particularly in less privileged countries. c.

Real Estate fund consists of a condominium in Manila, Philippines.

d. Funds held in trust are funds retained by the Global Support Centre in Geneva, on behalf of the Africa Scout Foundation.

n. Registration fees In compliance with the decision taken by the WSC, the WSB recognises members’ registration fees (current and arrears) and supplementary revenues when cash collection is certain.

o. Contributions, donations, and other income Contributions and receipts of funds donated for specific purposes are recognised when collection is certain. Other income are recognised on accrual basis and registered in the period to which they relate.

p. Expenditure recognition All expenses are accounted for on an accrual basis.

l. Own funds Own funds consist of unrestricted reserves and the following reserves designated by the WSB for specific purposes: a. Registration Fees Risk Reserve: this reserve is used to assist National Scout Organizations (NSOs) which are facing difficulties with the payment of their annual registration fees b. Operational Risk Reserve: this reserve hedges against the risks of exchange rate variations c.

Future Events Reserve: this reserve is allocated in anticipation of events taking place, that include activities undertaken to enhance the WSB’s operation structure

Unrestricted Reserve relates to surplus income from previous years that is not allocated to the above specific reserves.

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3. ORGANISATION STRUCTURE The WSB currently operates from the following eight support centres:

Name of support centre

Country

Global Support Centre, Geneva Global Support Centre, Kuala Lumpur Asia-Pacific Support Centre, Makati City Africa Support Centre, Nairobi Arab Support Centre, Cairo Eurasia Support Centre, Kiev Europe Support Centre, Geneva and Brussels Interamerica Support Centre, Panama City

Switzerland Malaysia Philippines Kenya Egypt Ukraine Switzerland and Belgium Panama

The WSB has two global support centres and six regional support centres. The global support centres are located in Geneva and Kuala Lumpur respectively. The WSB’s legal seat is based in Geneva while the Kuala Lumpur Global Support Centre provides the majority of the WSB’s global operation and strategic support including housing the office of the Secretary General.

4. SCOPE OF CONSOLIDATION The consolidated financial statements of the WSB include the legal entities listed below. They are controlled by the WSB where the WSB has the power, directly or indirectly, to govern the financial and operating policies. Control exist where the WSB can either appoint majority of the members of the top management or has significant right to issue directives based on the contractual or statutory provisions.

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Name of legal entity

Support centres

Bureau Mondial du Scoutisme World Scout Bureau The World Organization of the Scout Movement World Organization of the Scout Movement Arab Scout Region Arab International Scout Centre World Scout Bureau, Asia-Pacific Charitable Organization Eurasia Regional Scout Foundation Bureau Mondial du Scoutisme – Bureau Regional Européen Bureau Européen du Scoutisme ASBL Oficina Scout Mundial – Region Inter Americana

Gobal Support Centre, Geneva Global Support Centre, Kuala Lumpur Global Support Centre, Kuala Lumpur Africa Support Centre Arab Support Centre Arab Support Centre Asia-Pacific Support Centre Eurasia Support Centre Europe Support Centre Europe Support Centre Interamerica Support Centre

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5. TAX EXEMPTION The WSB is exempt from tax on local, cantonal and federal income tax and wealth tax, according to Article 9, 1 F) and 3 on the Law on taxation of legal persons (LIPM). On 31 May 2018, the tax administration has granted the WSB a tax exemption status for an indefinite period.

6. CASH AND SHORT-TERM DEPOSITS Geneva

Kuala Lumpur

Africa

Arab

Asia Pacific

Eurasia

Europe

Inter America

Total 30/09/2020

Total 30/09/2019

USD

USD

USD

USD

USD

USD

USD

USD

USD

USD

176,005

3,207,360

461,441

151,137

126,769

29,058

852,132

397,280

5,401,182

4,851,302

Bank short-term deposits with maturity less than 3 months.

-

-

-

730,646

108,408

-

-

-

839,054

1,060,739

Bank short term deposits with maturity less than 3 months/ restricted

226,027

-

-

-

-

-

-

-

226,027

1,019,590

Sub-Total

402,032

3,207,360

461,441

881,783

235,177

29,058

852,132

397,280

6,466,263

6,931,631

Bank short-term deposit with maturity from 4 to 12 months/ restricted

-

-

-

1,007,537

137,315

-

-

-

1,144,852

987,143

Bank short-term deposits with maturity from 4 to 12 months/ restricted

-

-

-

602,031

-

-

-

602,031

402,032

3,207,360

461,441

974,523

29,058

852,132

397,280

8,213,146

Cash and bank

C O N SO L I DAT E D

1,889,320

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7,918,774

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7. AMOUNTS RECEIVABLE FROM RELATED PARTIES

World Scout Foundation (WSF)

Total 30/09/2020

Total 30/09/2019

USD

USD

592

-

Regional Scout foundations

90,710

-

SCORE International (World Scout Shop)

70,553

-

Regional/National Associations

48,178

13,955

Others

9,263

1,132

219,296

15,087

8. RESTRICTED ENDOWMENT FUNDS Under this item is shown the balance sheet and the result of the year of the Sonia Maguire Fund, Bea Campbell Funds and the Universal Fund. The securities are recorded at the market value. The objective of these funds is to enhance the development of Scouting worldwide, particularly in less privileged countries.

SONIA MAGUIRE

BEA CAMPBELL

UNIVERSAL FUND

Total 2020

Total 2019

USD

USD

USD

USD

USD

26,932

244,295

781

272,008

272,555

ASSETS Cash and banks Securities

99,951

-

-

99,951

97,895

1,075,000

425,000

-

1,500,000

1,500,000

7,445

709

22,280

30,434

29,746

-

-

-

-

-

1,209,328

670,004

23,061

1,902,393

1,900,196

--7,386

--669

-22,280

-30,335

-29,647

1,201,942

669,335

781

1,872,058

1,870,549

-

-

-

-

-

Capital

1,189,377

670,004

23,993

1,883,374

1,883,374

Reserve

-

-

-

-

-

Investment with World Scout Foundation Accounts receivable Deferred income Total assets Current Account /World Scout Bureau Restricted endownment assets

LIABILITIES Accounts payable

Result of the year Total Liabilities

19,951

-

-932

19,019

16,822

1,209,328

670,004

23,061

1,902,393

1,900,196

-

-

-

-

-

1,209,328

670,004

23,061

1,902,393

1,900,196

1,189,377

670,004

-

-

-

Current Account /World Scout Bureau Restricted endowment funds

Initial value of the capital

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9. FIXED ASSETS Kuala Lumpur

Geneva

Africa

AsiaPacific

Arab

Eurasia

Inter– America

Europe

Total 30/09/2020

Total 30/09/2019

USD

USD

USD

USD

USD

USD

USD

USD

USD

USD

Cost at beginning of period

-

-

-

-

205,387

-

-

-

205,387

205,387

Translation Difference

-

-

-

-

-

-

-

-

-

-

Cost at end of period

-

-

-

-

205,387

-

-

-

205,387

205,387

Accumulated Depreciation beginning of period

-

-

-

-

-205,387

-

-

-

-205,387

-205,387

Depreciation for the year

-

-

-

-

-

-

-

-

-

-

Translation Difference

-

-

-

-

-

-

-

-

-

-

Fixed Assets, restricted

Accumulated Depreciation end of period

-

-

-

-

-205,387

-

-

-

-205,387

-205,387

-

-

-

-

-

-

-

-

-

-

Cost at beginning of period

-

-

-

305,518

136,070

367,487

-

-

809,075

809,075

Sales of the year

-

-

-

-

-

-

-

-

-

-

Translation Difference

-

-

-

-

-

-

-

-

-

-

Cost at end of period

-

-

-

305,518

136,070

367,487

-

-

809,075

809,075

Accumulated Depreciation beginning of period

-

-

-

-113,706

-136,069

-367,487

-

-

-617,262

-611,352

Depreciation for the year

-

-

-

-6,110

-

-

-

-

-6,110

-5,910

Translation Difference/ restatement

-

-

-

-

-

-

-

-

-

-

Sales of the year

-

-

-

-

-

-

-

-

-

-

Accumulated Depreciation end of period

-

-

-

-119,816

-136,069

-367,487

-

-

-623,372

-617,262

-

-

-

185,702

1

-

-

-

185,703

191,813

Lands & Buildings

Furniture, Fixtures, Equipment 174,118

95,848

330,213

541,096

102,488

41,105

46,318

80,479

1,411,665

1,339,101

Addition for the year

-

11,135

-

12,255

18,437

926

-

7,605

50,358

76,586

Sales of the year

-

-

-

-

-16,626

-532

-

-

-17,158.00

-

Liquidations for the year

-

-

-

-

-

-

-

-

-

-

Translation Difference

-

-

-

-

-

-

-

-

-

-1

Cost at end of period

174,118

106,983

330,213

553,351

104,299

41,499

46,318

88,084

1,444,865

1,415,686

-

-1,184

-

-

-

-

-

-

-1,184

-4,021

Cost at end of period, net of grants

174,118

105,799

330,213

553,351

104,299

41,499

46,318

88,084

1,443,681

1,411,665

Accumulated Depreciation beginning of period

-174,002

-44,417

-298,222

-498,009

-84,708

-37,770

-33,164

-62,974

-1,233,266

-1,163,028

-5,530

-4,483

-149,145

-153,180

73,306

82,940

Cost at beginning of period

Grants - Restricted Equipment

Depreciation for the year

-116

-98,708

-11,664

-17,463

-10,714

-467

Less : Depreciation of Grants restricted equipment

-

73,306

-

-

-

-

Depreciation for the year, net of grants

-116

-25,402

-11,664

-17,463

-10,714

-467

-5,530

-4,483

-75,839

-70,240

Sales of the year

-

-

-

-

16,626

452.00

-

-

17,078.00

-

Liquidations for the year

-

-

-

-

-

-

-

-

-

-

Translation Difference

-

1

-

-

-

-

-1

-

-

2

-174,118

-69,818

-309,886

-515,472

-78,796

-37,785

-38,695

-67,457

-1,292,027

-1,233,266

-

35,981

20,327

37,879

25,503

3,714

7,623

20,627

151,654

178,399

Net value as at 30th September 2020

-

35,981

20,327

223,581

25,504

3,714

7,623

20,627

337,357

370,212

Net value as at 30th September 2019

116

51,431

31,991

234,899

17,781

3,335

13,154

17,505

370,212

Accumulated Depreciation end of period

C O N SO L I DAT E D

F I N A N CIAL

S TAT EM ENT S

AS

AT

30

S EP T EM BER

2020

17

10. FINANCIAL ASSETS Financial assets include mainly the European Investment Fund (EIF) funds managed by the European Scout Foundation on behalf of the Europe Support Centre for USD3,162,311 (2018-2019 : USD3,000,717) and funds from the Interamerica Support Centre managed by the Inter American Scout Foundation for USD1,481,004 (2018-2019 : USD 1,357,298).

11. AMOUNTS PAYABLE TO RELATED PARTIES

World Scout Foundation

Total 30/09/2020

Total 30/09/2019

USD

USD

2,957

40,345

Regional Scout foundations

88,406

126,459

SCORE International (World Scout Shop)

36,965

38,205

National associations

37,892

33,159

Others

-

-

166,220

238,168

12. OWN FUNDS BY SUPPORT CENTRE

Geneva Kuala Lumpur Africa

30/09/2020

30/09/2019

USD

USD

857,603

1,017,550

1,627,557

1,494,254

267,784

281,211

2,214,802

2,115,334

Asia-Pacific

229,922

218,968

Eurasia

168,951

166,301

Europe *)

3,856,695

3,292,361

Interamerica **)

1,696,122

1,464,335

10,919,436

10,050,314

*) including European Investment Fund

3,162,311

3,000,717

**) including Interamerica Fund

1,481,004

1,357,298

Arab

Total own funds

The EIF is managed by the European Scout Foundation.

The Interamerica Fund is managed by the Interamerica Scout Foundation.

18

C O N SO L I DAT E D

F I N A N CIAL

S TAT EM ENT S

AS

AT

30

S EP T EM BER

2020

13. PENSION PLAN The WSB staff based in Switzerland is insured against the economic consequences of old age, invalidity and death, according to the provision of the Federal Law for occupational benefits, old age and survivors (LPP), by CIEPP, Caisse Inter-Entreprises de Prévoyance Professionnelle. According to the defined contribution plan, the employees and the employer pay determined contributions. The annual contributions to the pension plan are recorded during the period to which they relate.

Total 30/09/2020

Total 30/09/2019

USD

USD

Contributions paid

35,378

50,074

Pension benefit expenses

35,378

50,074

The executive staff of other support centres based abroad benefits from a similar plan with the Zurich Life and Zurich International Life. The contributions made under the plan are not obligated by the Laws and statutory requirements of the countries in which the support centres are located in.

C O N SO L I DAT E D

F I N A N CIAL

S TAT EM ENT S

AS

AT

30

S EP T EM BER

2020

19

14. REGISTRATION FEES Requested as at 01/10/19

COUNTRY

Total Paid

Fees

Arrears

Fee

USD

USD

USD

USD

USD

-

1,259

-

-

11,856

AFGHANISTAN ALGERIA

-

11,856

-

11,856

4,104

4,104

4,104

4,104

8,208

ARGENTINA

-

29,051

-

29,051

29,051

ARMENIA

-

791

-

791

791

ARUBA

-

536

-

536

536

AUSTRALIA

-

74,133

-

74,133

74,133

AUSTRIA

-

11,436

-

11,436

11,436

AZERBAIJAN

-

541

-

541

541

BAHAMAS

-

1,043

-

1,043

1,043

BAHRAIN

-

2,230

-

2,230

2,230

BANGLADESH

-

33,558

-

33,558

33,558 2,356

ANGOLA

BARBADOS

-

2,356

-

2,356

BELARUS

511

522

511

522

1,033

BELGIUM

-

106,808

-

106,808

106,808

BELIZE

-

1,891

-

1,891

1,891

BENIN

-

526

-

526

526

BHUTAN

-

3,796

-

500

500

BOLIVIA, PLURINATIONAL STATE OF

-

2,673

-

2,673

2,673

BOSNIA AND HERZEGOVINA

-

527

-

527

527

BOTSWANA

-

1,378

-

1,378

1,378

BRAZIL

-

31,559

-

31,559

31,559

BRUNEI DARUSSALAM

-

2,255

-

2,255

2,255

BULGARIA

-

1,079

-

1,079

1,079

BURKINA FASO

-

315

-

315

315

BURUNDI

-

315

-

315

315

CABO VERDE

-

315

-

315

315

CAMBODIA

-

315

-

315

315

CAMEROON

-

960

-

960

960

CANADA

-

115,419

-

115,419

115,419

CHAD

-

315

315

315

CHILE

-

13,752

-

-

-

CHINA, SCOUTS OF

-

49,168

-

49,168

49,168

COLOMBIA

-

4,849

-

4,849

4,849

COMOROS

-

315

-

315

315

CONGO, DEMOCRATIC REPUBLIC OF

-

315

-

315

315

COSTA RICA

-

3,728

-

3,728

3,728

CÔTE D’IVOIRE

-

2,084

-

2,084

2,084

CROATIA

-

2,867

-

2,867

2,867

CURACAO

-

1,484

-

1,484

1,484

CYPRUS

-

5,250

-

5,250

5,250

4,615

527,674

4,615

509,367

513,982

Sub-total

20

Paid as at 30/09/20

Arrears

C O N SO L I DAT E D

F I N A N CIAL

S TAT EM ENT S

AS

AT

30

S EP T EM BER

2020

14. REGISTRATION FEES (CONTINUED) Requested as at 01/10/19

COUNTRY

Paid as at 30/09/20

Total Paid

Arrears

Fees

Arrears

Fee

USD

USD

USD

USD

USD

4,615

527,674

4,615

509,367

513,982

CZECH REPUBLIC

-

16,258

-

16,258

16,258

DENMARK

-

47,243

-

47,243

47,243

DOMINICA

-

719

-

719

719

DOMINICAN REPUBLIC

-

649

-

649

649

ECUADOR

-

1,500

-

1,500

1,500

EGYPT

-

32,211

-

32,211

32,211

EL SALVADOR

-

1,513

-

1,513

1,513

ESTONIA

-

1,006

-

1,006

1,006

ETHIOPIA

-

315

-

315

315

FIJI

-

2,062

-

500

500

FINLAND

-

62,020

-

62,020

62,020

FRANCE

-

82,690

-

82,690

82,690

GABON

3,368

2,447

3,368

2,447

5,815

GAMBIA

-

315

-

315

315

GEORGIA

-

430

-

-

-

GERMANY

-

126,799

-

126,799

126,799

GHANA

-

315

-

315

315

GREECE

-

15,167

-

8,000

8,000

GRENADA

-

921

-

-

-

GUATEMALA

-

2,890

-

2,890

2,890

GUINEA

-

1,011

-

1,011

1,011

GUINEA-BISSAU

-

1,814

-

1,814

1,814

GUYANA

-

315

-

315

315

HAITI

-

3,605

-

3,605

3,605

HONDURAS

-

978

-

978

978

HONG KONG

-

76,570

-

76,570

76,570

HUNGARY

-

6,531

-

6,531

6,531

ICELAND

-

1,955

-

1,955

1,955

INDIA

-

56,372

-

56,372

56,372

Brought forward

INDONESIA

416,951

125,844

60,000

-

60,000

IRAQ

-

18,769

-

-

-

IRELAND

-

42,005

-

42,005

42,005

ISRAEL

-

22,355

-

22,355

22,355

ITALY

-

109,630

-

109,630

109,630

JAMAICA

-

1,412

-

1,412

1,412

JAPAN

-

153,968

-

153,968

153,968

JORDAN

-

7,336

-

7,336

7,336

KAZAKHSTAN

-

560

-

560

560

KENYA

-

26,784

-

26,784

26,784

KIRIBATI

-

444

-

444

444

KOREA, REPUBLIC OF

-

187,848

-

169,063

169,063

KUWAIT

-

6,158

-

6,158

6,158

LATVIA

-

327

-

327

327

LEBANON

-

9,664

-

193

193

Sub-total

424,934

1,787,399

67,983

1,586,143

1,654,126

C O N SO L I DAT E D

F I N A N CIAL

S TAT EM ENT S

AS

AT

30

S EP T EM BER

2020

21

14. REGISTRATION FEES (CONTINUED) Requested as at 01/10/19

COUNTRY

Total Paid

Arrears

Fees

Arrears

Fee

USD

USD

USD

USD

USD

424,934

1,787,399

67,983

1,586,143

1,654,126

LESOTHO

-

315

-

315

315

LIBERIA

-

315

-

315

315

LIBYA

-

10,377

-

10,377

10,377

LIECHTENSTEIN

-

928

-

928

928

LITHUANIA

-

1,637

-

1,637

1,637

LUXEMBOURG

-

6,705

-

6,705

6,705

MACAO

-

3,445

-

3,445

3,445

MACEDONIA, THE FORMER YUGOSLAV REPUBLIC OF

-

964

-

964

964

MADAGASCAR

-

315

-

315

315

MALAWI

-

315

-

315

315

MALAYSIA

-

30,684

-

30,684

30,684

MALDIVES

-

2,997

-

2,997

2,997

MALTA

-

2,630

-

2,630

2,630

MAURITANIA

-

315

-

-

-

MAURITIUS

-

1,928

-

1,928

1,928

MEXICO

-

26,810

-

26,810

26,810

MOLDOVA, REPUBLIC OF

-

449

-

449

449

MONACO

-

220

-

220

220

MONGOLIA

-

1,067

-

1,067

1,067

MONTENEGRO

-

529

-

-

-

MOROCCO

-

4,879

-

4,879

4,879

MOZAMBIQUE

-

315

-

-

-

MYANMAR

-

9,680

-

5,500

5,500

NAMIBIA

-

1,372

-

1,372

1,372

NEPAL

-

315

-

315

315

NETHERLANDS

-

54,108

-

54,108

54,108

NEW ZEALAND

-

16,748

-

16,748

16,748

NICARAGUA

-

449

-

449

449

NIGER

-

315

-

315

315

NIGERIA

-

2,923

-

2,923

2,923

NORWAY

-

21,837

-

21,837

21,837

OMAN

-

7,824

-

7,824

7,824

PAKISTAN

-

62,922

-

62,922

62,922

PALESTINE, STATE OF

-

315

-

315

315

PANAMA

-

1,215

-

1,215

1,215

PAPUA NEW GUINEA

-

802

-

802

802

PARAGUAY

-

315

-

315

315

PERU

-

2,318

-

-

-

Brought forward

PHILIPPINES

9,659

180,000

9,659

98,347

108,006

POLAND

-

26,202

-

26,202

26,202

PORTUGAL

-

73,874

-

73,874

73,874

QATAR

-

4,408

-

4,408

4,408

ROMANIA

-

1,205

-

1,205

1,205

16,384

8,192

1,180

-

1,180

450,977

2,362,877

78,822

2,064,119

2,142,941

RUSSIAN FEDERATION

Sub-total

22

Paid as at 30/09/20

C O N SO L I DAT E D

F I N A N CIAL

S TAT EM ENT S

AS

AT

30

S EP T EM BER

2020

14. REGISTRATION FEES (CONTINUED) Requested as at 01/10/19

COUNTRY

Brought forward

Paid as at 30/09/20

Total Paid

Arrears

Fees

Arrears

Fee

USD

USD

USD

USD

USD

450,977

2,362,877

78,822

2,064,119

2,142,941

RWANDA

-

315

-

315

315

SAINT LUCIA

-

315

-

315

315

-

345

-

345

345

SAN MARINO

-

210

-

210

210

SAO TOME AND PRINCIPE

-

632

-

632

632

SAUDI ARABIA

-

18,340

-

18,340

18,340

SENEGAL

-

1,541

-

1,541

1,541

SERBIA

-

1,802

-

1,802

1,802

SEYCHELLES

-

210

-

210

210

SIERRA LEONE

-

315

-

315

315

SINGAPORE

-

10,881

-

10,881

10,881

SLOVAKIA

-

2,316

-

2,316

2,316

SLOVENIA

-

5,079

-

5,079

5,079

SOUTH AFRICA

-

9,452

-

9,452

9,452

SOUTH SUDAN

-

315

-

315

315

SPAIN

-

66,191

-

66,191

66,191

SRI LANKA

-

12,094

-

12,094

12,094

SUDAN

-

1,624

-

1,624

1,624

SURINAME

-

1,386

-

-

-

SWAZILAND

-

2,752

-

2,752

2,752

SWEDEN

-

55,596

-

55,596

55,596

SWITZERLAND

-

29,458

-

29,458

29,458

SYRIAN ARAB REPUBLIC

-

-

-

-

-

TAJIKISTAN

-

315

-

315

315

TANZANIA, UNITED REPUBLIC OF

-

315

-

315

315

-

136,331

-

136,331

136,331

2,628

2,628

2,628

500

3,128

SAINT VINCENT AND THE GRENADINES

THAILAND TIMOR-LESTE TOGO

-

315

-

315

315

TRINIDAD AND TOBAGO

-

4,326

-

4,326

4,326

TUNISIA

-

12,705

-

12,705

12,705

TURKEY

-

20,586

-

6,716

6,716

UGANDA

-

315

-

315

315

UKRAINE

-

846

-

846

846

UNITED ARAB EMIRATES

-

5,738

-

5,738

5,738

UNITED KINGDOM

-

498,452

-

498,452

498,452

UNITED STATES OF AMERICA

-

1,555,169

-

388,965

388,965

URUGUAY

-

1,048

-

1,048

1,048

VENEZUELA

-

4,899

-

4,899

4,899

VIETNAM

2,031

2,807

2,031

2,807

4,838

YEMEN

-

-

-

-

-

ZAMBIA

-

550

-

550

550

ZIMBABWE

-

711

-

711

./. 2 % DISCOUNT

TOTAL

455,636

C O N SO L I DAT E D

711 -31,413

F I N A N CIAL

4,832,102

S TAT EM ENT S

83,481

AS

AT

30

3,349,756

S EP T EM BER

2020

3,401,824

23

15. STATEMENT OF OPERATIONS BY SUPPORT CENTRE

BEFORE CONSOLIDATION Geneva

Kuala Lumpur

Africa

Arab

AsiaPacific

Eurasia

Europe

Inter– America

Total 30/09/2020

Total 30/09/2019

USD

USD

USD

USD

USD

USD

USD

USD

USD

USD

OPERATIONAL INCOME

Registration fees

-

3,401,824

-

-

-

-

-

-

3,401,824

4,671,753

Regional registration fees

-

-

-

-

-

-

197,032

12,673

209,705

225,129

Contribution World Scout Foundation

-

2,800,000

-

-

-

-

-

-

2,800,000

2,800,000

Contribution Regional Scout Foundation

-

-

-

-

-

-

-

63,239

63,239

54,550

Restricted Project Revenue Other donations Utilisation of provisions Other operational income Total operational income

-

1,782,030

246,122

66,660

282,141

21,087

255,399

66,537

2,719,976

4,541,247

83,767

-175

13,813

-

-

-

1,557,195

-

1,654,600

1,529,392

-

-

-

-

-

-

-

-

-

-

46,538

-

-

40,654

17,892

-

35,530

157,528

298,142

591,837

130,305

7,983,679

259,935

107,314

300,033

21,087

2,045,156

299,977

11,147,486

14,413,908

OPERATIONAL EXPENDITURE

Strategy and Operations

187,545

1,598,169

350,240

257,506

355,108

250,612

433,491

327,463

3,760,134

4,131,011

Education and Development

107,251

1,895,090

-

-

-

-

-

-

2,002,341

2,157,429

Operations Service

-

-

282,409

254,532

226,486

-

1,080,213

286,349

2,129,989

2,693,133

Restricted Project Charges

-

1,867,434

112,370

48,118

225,836

10,214

211,497

40,437

2,515,906

4,074,387

Expenditure for Field Activities

-

-

-

8,828

-

46,998

-

14,352

70,178

141,551

116

25,402

11,664

23,572

10,714

467

5,530

4,483

81,948

76,150

294,912

5,386,095

756,683

592,556

818,144

308,291

1,730,731

673,084

10,560,496

13,273,661

Transfer from main office general

-

-2,532,219

617,244

424,129

584,486

302,950

93,790

509,620

-

-

Transfer from main office projects

-

-

-

-

-

-

-

-

-

-

Transfer from main office - field activites

-

-

-

-

-

-

-

-

-

-

Transfer from main office - Misce grants

-

-

-

-

-

-

-

-

-

-

-164,607

65,365

120,496

-61,113

66,375

15,746

408,215

136,513

586,990

1,140,247

932

-

1,780

143,231

4,168

-

42,712

123,979

316,802

250,592

-1,750

-28,235

-1,058

-1,705

-493

-1,271

-23,524

-2,605

-60,641

-58,602

-

-

-

-

-

-

-

-

-

-

Depreciation

Total operational expenditure

INTERMEDIATE SURPLUS/ (DEFICIT) FINANCIAL INCOME Financial result Interests on loans & bank charges Result on investment

5,478

10,769

-893

37,597

-2,791

-952

180,833

-

230,041

-20,429

4,660

-17,466

-171

179,123

884

-2,223

200,021

121,374

486,202

171,561

-159,947

47,899

120,325

118,010

67,259

13,523

608,236

257,887

1,073,192

1,311,808

Allocation

-

-1,782,030

-246,122

-66,660

-282,141

-21,087

-255,399

-66,537

-2,719,976

-4,541,247

Use

-

1,867,434

112,370

48,118

225,836

10,214

211,497

40,437

2,515,906

4,074,387

-159,947

133,303

-13,427

99,468

10,954

2,650

564,334

231,787

869,122

844,948

Exchange gain/(loss) NET FINANCIAL SURPLUS/ (DEFICIT) OPERATING SURPLUS/ (DEFICIT) CHANGES IN RESTRICTED FUNDS

NET SURPLUS/(DEFICIT) OF THE YEAR BEFORE ATTRIBUTION

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S TAT EM ENT S

AS

AT

30

S EP T EM BER

2020

16. STRATEGY AND OPERATIONS /

EDUCATION AND DEVELOPMENT / OPERATIONS SERVICE Education and Development

Strategy and Operations Geneva and Kuala Lumpur

Staff costs

Regional Centre

Operations Services

Total 2020

Subtotal

USD

USD

USD

USD

USD

USD

1,215,161

1,242,305

2,457,466

1,668,500

1,904,210

6,030,176

Travel costs

32,041

64,482

96,523

29,166

28,447

154,136

Committee meetings

27,196

139,724

166,920

-

-

166,920

-

-

-

81,528

159,394

240,922

393,031

437,904

830,935

-

26,053

856,988

-

5,899

5,899

223,147

11,885

240,931

118,285

38,393

156,678

-

-

156,678

1,785,714

1,928,707

3,714,421

2,002,341

2,129,989

7,846,751

Activities Administration and infrastructure Communication and media Information technology

Education and Development

Strategy and Operations Geneva and Kuala Lumpur

Staff costs

Regional Centre

Operations Services

Total 2019

Subtotal

USD

USD

USD

USD

USD

USD

1,069,703

1,274,163

2,343,866

1,767,038

2,011,746

6,122,650

64,692

117,080

181,772

99,756

50,158

331,686

273,782

267,555

541,337

-

-

541,337

Travel costs Committee meetings Activities

-

-

-

127,778

588,299

716,077

334,430

558,201

892,631

-

28,878

921,509

-

10,094

10,094

162,857

14,052

187,003

63,381

53,724

117,105

-

-

117,105

1,805,988

2,280,817

4,086,805

2,157,429

2,693,133

8,937,367

Administration and infrastructure Communication and media Information technology

C O N SO L I DAT E D

F I N A N CIAL

S TAT EM ENT S

AS

AT

30

S EP T EM BER

2020

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17. PAYMENT TO MEMBERS OF THE ORGANS IN CHARGE The WSC works on a voluntary basis. As per the approved regulations in force, members of the WSC are entitled to claim for the reimbursement of the travel and accommodation costs incurred during the WSC meetings or while on certain official missions.

18. COST OF EXECUTIVE MANAGEMENT The executive management are full time professional staff of the WSB. They comprises of the Secretary General and his direct reports. In 2019-2020, the total remuneration of the WSB’s executive management amounted to USD 1,980,027 (2018-2019: USD 2,143,326).

19. SUBSEQUENT EVENTS World Scout Bureau, an entity in Global Support Centre, Kuala Lumpur was incorporated on 11 June 2014, as a company limited by guarantee in Malaysia. It was set up as part of the transition measure following the invitation from the Government of Malaysia to move its operation from Geneva to Kuala Lumpur. This measure was introduced to support the transition process until the granting of International Organization status by the Government of Malaysia.

Following the granting of International Organization status by the Government of Malaysia through Federal Gazette P.U.(A)72 on 7th March 2018, a new entity with the legal name The World Organization of the Scout Movement, was formalized, and this has subsequently facilitated the transition of the Global Support Centre’s operation and assets in Kuala Lumpur, from World Scout Bureau to the new entity, The World Organization of the Scout Movement on 1 October 2020.

Other than the above, at the date of signing of the audited consolidated financial statements, there are no subsequent events that would have material impact to the 2019-2020 financial statements.

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AS

AT

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2020

PERFORMANCE REPORT COVERING ACTIVITIES BETWEEN 1 OCTOBER 2019 AND 30 SEPTEMBER 2020

C O N SO L I DAT E D

F I N A N CIAL

S TAT EM ENT S

AS

AT

30

S EP T EM BER

2020

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PERFORMANCE REPORT COVERING ACTIVITIES BETWEEN 1 OCTOBER 2019 AND 30 SEPTEMBER 2020 TABLE OF CONTENTS

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Chapter A

Purpose of the organisation

Chapter B

Strategy for Scouting

Chapter C

The Scout Movement

Chapter D

COVID-19 Response

Chapter E

Scouts for SDGs

Chapter F

Messengers of Peace

Chapter G

Safe from Harm and Gender Equality

Chapter H

WOSM Services and Support to NSOs

Chapter I

World Events

Chapter J

Governance

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CHAPTER A PURPOSE OF THE ORGANISATION The Scout Movement is a voluntary, non-political educational movement for young people, open to all regardless of gender, origin, race or creed, in accordance with the purpose, principles and method conceived by its founder, Robert Baden-Powell.

The Mission of Scouting is to contribute to the education of young people, through a value system based on the Scout Promise and Law, to help build a better world where people are self-fulfilled as individuals and play a constructive role in society.

This is achieved by involving them throughout their formative years in a non-formal education process, using the Scout Method that makes each individual the principal agent of his or her development as a self-reliant, supportive, responsible and committed person, assisting them to establish a value system based upon spiritual, social and personal principles.

World Scouting operates through a network of local groups supported by National Scout Organizations (NSOs) in 171 countries.

The World Scout Conference is the governing body, the “general assembly,” of the World Organization of the Scout Movement (WOSM), and is composed of all NSOs which meet every three years. NSOs must gain recognition from the conference to become members of WOSM and there can be only one NSO per country. In the case of a country having more than one Scout Association, a federation is formed for the purposes of national coordination and world membership.

The Conference considers policies and standards of the Scout Movement and takes any actions required to further advance the purpose of the Movement. It also elects members of the World Scout Committee.

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CHAPTER B STRATEGY FOR SCOUTING

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Mission of Scouting

Vision 2023

To contribute to the education of young people, through a value system based on the Scout Promise and Law, to help build a better world where people are self-fulfilled as individuals and play a constructive role in society.

By 2023, Scouting will be the world’s leading educational youth movement, enabling 100 million young people to be active citizens creating positive change in their communities and in the world based on shared values.

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Six Strategic Priorities Youth Engagement

Educational Methods

Diversity and Inclusion

Social Impact

Communications and Relations

Scouting should give young people the opportunity to develop the skills and knowledge empowering them to take an active part in the Movement and in their communities.

Involvement, recognition and intergenerational exchange are key in providing a framework for our youth members.

The Youth Programme should provide a non-formal learning environment, strengthening the capacity of young people to face the challenges of tomorrow.

Scouting should attract, train and retain quality adult volunteers to deliver the Youth Programme.

Scouting should reflect the societies in which it exists and actively work to welcome all individuals without distinction. This diversity should not only be reflected in the membership, but also the methods and programmes used within the Movement.

Every Scout should be involved in community service and share their experience to inspire others.

Through activities and projects, Scouts contribute to their communities and become leaders of positive change.

Scouting’s profile should accurately portray what we do and why we do it, reflecting our shared values. By using the most impactful methods of communication, and engaging in strategically relevant partnerships, Scouting should be recognised as the world’s leading youth movement.

Governance The governance of WOSM should be transparent, accountable, efficient and clearly linked to its overall strategy, focused on achieving the Mission and Vision of the Movement. The roles and responsibilities of the different levels in the organisation should be clearly defined and understood, ensuring a customer-focused approach. In doing so, we ensure high synergy across all levels of WOSM with a high “return on investment.”

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CHAPTER C THE SCOUT MOVEMENT Scouting is the world’s largest educational youth movement engaging 54 million young people and volunteers in 224 countries and territories worldwide. Scouting offers a unique nonformal educational experience that enables young people to develop the skills and leadership qualities that are relevant for today’s globalised and rapidly changing world.

Every week, over one million local Scout groups bring young people together to participate in Scouting activities. Through the core Youth Programme and complementary educational initiatives, Scouting enables young people to reach their full potential and take action as global citizens to improve their communities and make the world a better place.

The Scout Movement is comprised of a membership of 171 National Scout Organizations that adapt Scouting to local contexts, and innovate their programming to involve young people and volunteers in the Scouting experience.

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CHAPTER D COVID-19 RESPONSE SCOUTS WORLDWIDE LEAD COVID-19 RESPONSE AND RECOVERY EFFORTS This past year saw millions of Scouts and volunteers worldwide going above and beyond to serve their communities as part of local COVID-19 pandemic response and recovery efforts.

Young people led initiatives to coordinate health and safety campaigns, sew face masks, deliver necessities to those in need, and install hand washing stations across cities.

SCOUTS AND NATIONAL SCOUT ORGANIZATIONS HELP COMMUNITIES BOUNCE BACK Since the start of the pandemic, young people worldwide were active in responding to the impacts of COVID-19. By acting as first responders, coordinating health and safety campaigns, delivering food and supplies to those in need, Scouts were on the front lines of helping their communities get back on track. Many National Scout Organizations also quickly adapted and innovated their national Youth Programmes to continue to offer Scouting to young people at home and online during the pandemic.

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WOSM PUTS EMERGENCY PLAN INTO ACTION TO SUPPORT NATIONAL SCOUT ORGANIZATIONS To support National Scout Organizations impacted by the pandemic, WOSM rolled out a 100-day Emergency Response Plan and coordinated a series of measures, which included: • Issuing safety measures and advisories to National Scout Organizations; • Creating a centralised digital hub of COVID-19 news, resources, services and support; • Building alliances and partnerships with other international NGOs; • Revising our financial situation, and implementing necessary cost-cutting measures.

More than 100 on-demand resources and e-learning courses were also developed for National Scout Organizations to support the mental health of volunteers, scale up emergency humanitarian relief efforts, and adapt their national Youth Programmes for delivery at home and online.

SCOUT DONATION PLATFORM RESPONDS TO COVID-19 THROUGH NEW EMERGENCY FUND In midst of the global pandemic, the Scout Donation Platform offered an opportunity for Scouts to raise funds for local projects to support communities impacted by the health crisis and other humanitarian issues. WOSM initiated an Emergency Fund for COVID-19 to support volunteers worldwide in responding to the pandemic, and launched a crowdfunding appeal raising more than $120,000 USD towards emergency relief efforts in 25 countries around the world.

Ethiopian Scouts keep help keep their communities safe Ethiopian Scouts played an important role in keeping their communities safe during the COVID-19 pandemic. In addition to dedicating their training centres for the government to use as isolation and quarantine facilities, over 1,300 Scouts and leaders were involved in community response activities.

Contributing nearly 73,000 service hours, Ethiopian Scouts supported thousands of people as they organised blood donation drives, raised awareness through campaigns about COVID-19 prevention, provided support to students who needed to continue their studies from home, and donated food to vulnerable communities.

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VIRTUAL WORLD SCOUT ACADEMY DELIVERS ON-DEMAND SESSIONS AND RESOURCES The virtual World Scout Academy was part of WOSM’s emergency response to support National Scout Organizations in adapting to the new realities caused by the COVID-19 pandemic. Over the course of eight weeks, more than 7,600 participants took part in the Academy which offered a total of 62 live sessions covering 23 topics and areas of learning.

Sessions delivered during the Academy focused on a range of topics, including using technology to connect with local organisations and groups, managing stress and the wellbeing of staff and volunteers, key competencies for young people in today’s modern world, and more.

BIG 6 YOUTH MOVEMENTS AND WORLD HEALTH ORGANIZATION LAUNCH GLOBAL YOUTH MOBILIZATION To invest in and scale up youth-led solutions and engagements in response to COVID-19, the Big 6 Youth Organizations*, together with the World Health Organization and the United Nations Foundation, launched a ground-breaking new global youth mobilisation effort. The Global Youth Mobilization for Generation Disrupted will feature the convening of a Global Youth Summit in 2021, and a fund of $5 million USD to support local and national youth organizations, including grants for youth-led solutions and an accelerator programme to scale up existing response efforts. * World Organization of the Scout Movement; World Association of Girl Guides and Girl Scouts; Young Men’s Christian Association; World Young Women’s Christian Association; International Federation of Red Cross and Red Crescent Societies; and The Duke of Edinburgh’s International Award,

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WOSM’S ONE-YEAR PLAN PROMOTES GROWING STRONGER TOGETHER To bridge the period between the end of the 2017-2020 Triennium and the 42nd World Scout Conference, WOSM implemented a one-year plan entitled Growing Stronger Together. The plan continues our commitment to growth, lays a strong foundation for the next Triennium to achieve Vision 2023 and centres around five key emerging priorities for the Movement: • Support membership retention and growth; • Support Scouting through new financial realities; • Strengthen Scouting as a key player in local communities; • Better connect the Scout Movement in-person and online; • Strengthen operations with a focus on long-term sustainability.

Tunisian Scouts mobilise response activities across the country Since the start of the COVID-19 pandemic, Tunisian Scouts mobilised over 22,000 response activities across the country. Partnering with the government, as well as local and international organisations, Scouts in Tunisia organised a multitude of actions to protect their communities, including sanitation of public spaces, promoting public health campaigns, setting up donation centres and hotlines for home deliveries, supporting hospitals with administrative tasks, and helping students continue their education from home.

By volunteering 1,876,000 service hours, Tunisian Scouts were able to reach 5,000,000 people in need of support.

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CHAPTER E SCOUTS FOR SDGS SCOUTS FOR SDGS MOBILISES YOUNG PEOPLE TO TAKE ACTION FOR PEOPLE AND PLANET Through Scouts for SDGs, 54 million young people are serving their communities to improve the sustainability of our planet by promoting peace, acting as environmental leaders, and championing equality around the globe. With an aim to make the world’s largest youth contribution of 4 billion hours of community service towards the Sustainable Development Goals by 2030, Scouts are taking action through a global mobilisation effort to end poverty, tackle climate change, and reduce inequalities.

EARTH TRIBE LAUNCHES AS NEW EDUCATIONAL INITIATIVE FOR ENVIRONMENTAL ACTION On World Environment Day in 2020, the Earth Tribe was launched to the Scout Movement as an new educational initiative designed to enable young people to become environmental leaders. As members of the Earth Tribe, young people are able to develop the skills, competencies and leadership to better understand their personal impact on the environment, and take action in their communities to tackle climate change, promote sustainable consumption, and connect with nature. In the coming years, the new initiative designed in collaboration with WWF and UN Environment will unite young people in a global community to become champions for preserving and protecting our planet.

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CHAPTER F MESSENGERS OF PEACE YOUNG PEOPLE ACTING AS MESSENGERS OF PEACE In 2010, Scouting pledged to inspire a culture of peace and dialogue through its flagship Messengers of Peace initiative by encouraging millions of young people to carry out peacebuilding projects in their communities and log their volunteer hours through Scouting’s online platform. Over the past decade, Scouts have delivered more than two billion hours of community service and 16 million local projects and actions around the world, supporting communities devastated by natural disasters, leading peace-building activities, standing up for gender equality, and working to make refugees feel welcome. By teaching young people about the values of respect and duty to others, Scouts are working to build a world that is more peaceful and inclusive for everyone.

Svitta Kaewploy - Thailand Svitta Kaewploy is a 21-year-old Messenger of Peace Hero leading several environmental initiatives in Thailand. Her “Scouts Save the World” project has been implemented in 13 communities and three schools where over 1,000 people actively participated.

Svitta’s projects have focused on water conservation, forest preservation and waste management, including campaigns for community awareness, clean-ups and tree planting. To date she has contributed 21,634 service hours by implementing 17 community service projects across Thailand.

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CHAPTER G SAFE FROM HARM AND GENDER EQUALITY BUILDING A GLOBAL MOVEMENT THAT IS SAFE FROM HARM Creating a safe and inclusive environment to keep young people Safe from Harm is an essential element of Scouting worldwide. As a global Movement of more than 54 million young people in 224 countries and territories, we are committed to the continuous protection of young people involved at all levels of Scouting.

WOSM works continually to support its 171 Member Organizations to strengthen their Safe from Harm child and youth protection policies to adhere to the highest possible safeguarding and protection standards. By providing a full range of strategies, systems and procedures, we ensure that the well-being, development and safety of children and youth is a top priority in all Scouting-related activities.

This past year, WOSM focused on supporting National Scout Organizations to develop and further implement their national Safe from Harm policies. We also focused on developing online safety during global events, such as JOTA-JOTI 2019 and the Special Edition of JOTI, as well as through the creation of new educational materials, including a being safe online e-learning course and an Anti-bullying Toolkit covering the issues of cyberbullying.

Scouts take action for a more gender equal world By committing to take action through HeForShe and rallying behind SDG 5, millions of Scouts are working to make the world more equal and just for women and girls.

• In Burundi, Scouts started supporting victims of gender based violence following a workshop delivered by a WOSM Services Consultant using the HeForShe Action Kit. • In Saudi Arabia, a workshop on gender equality sparked a push to encourage more young women and girls to join Scouting in the country.

• In Bangladesh, Scout Leaders are pioneering the first all-girl Scout groups in schools to increase the self-esteem of female Scouts and start a dialogue about the importance of gender equality.

Newly developed resources and e-learning courses, along with workshops hosted during world and regional events, continue to support young people to promote and take action for a more gender equal world.

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CHAPTER H WOSM SERVICES AND SUPPORT TO NSOs WOSM Services delivers high-quality support to National Scout Organizations Throughout the year, WOSM continued to provide capacity-strengthen support to National Scout Organizations, adapting its service delivery to the realities of the COVID-19 pandemic.

Since the launch of WOSM Services in 2018, a total of 436 Services have been delivered across 13 support areas to more than 125 National Scout Organizations.

WOSM Services shifted to virtual delivery during the pandemic, engaging WOSM Consultants in responding to requests submitted through the online platform. A special service focused on membership growth was also made available in 2019 to support National Scout Organizations to develop and implement their growth strategies and make use of resources such as the new Growth Toolkit, Growth Self-Assessment Tool, and Membership Management Systems Toolkit.

A DIGITAL TRANSFORMATION OF MEMBERSHIP NEWS, DATA AND INFORMATION As part of our ongoing digital transformation effort, this past year WOSM launched a new Members Portal, including the World Scouting Directory and NSO Data Portal. The digital platforms aim to make news, data and membership information more accessible and transparent to all National Scout Organizations. With these new platforms and the support of a dedicated staff team, Member Organizations can access the key information they need to make decisions, report on census figures, and track membership trends all in one place.

NEW ONLINE GUIDE ENABLES NSOS TO REIMAGINE THEIR YOUTH PROGRAMME One of World Scouting’s most comprehensive new digital resources - the GPS (The Guide to Youth Programme in Scouting) - is helping to guide National Scout Organizations to review and design a more relevant and engaging Youth Programme for Scouts. The GPS brings together the latest tools, resources and best practices to enable Members Organizations to reimagine how their Youth Programme can offer the relevant skills, leadership and educational experiences for young people to reach their full potential and be active global citizens.

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INTERACTIVE DIGITAL RESOURCE ENGAGES ADULTS AND VOLUNTEERS WITHIN SCOUTING The new digital Adults in Scouting resource, also known as the Scoutship, is designed to provide National Scout Organization leadership with the knowledge and tools to strengthen the management, recruitment, training and engagement of adult volunteers within Scouting.

Tips, case studies and best practices are have also been compiled from across the Movement to support the leadership development and professional growth of adult volunteers.

NEW WOOD BADGE SUPPORTS TRAINING AND DEVELOPMENT OF ADULT VOLUNTEERS New guidance around Scouting’s 100-year-old training course for Scout Leaders known as the Wood Badge was introduced to the Movement to support National Scout Organizations in shaping their training, development and engagement of adult volunteers involved in Scouting.

The new Wood Badge is designed to promote greater diversity and inclusion, and wider recognition of all Adults in Scouting.

ACTIVATING SCOUTING AT HOME AND ONLINE A focus on Scouting at home and beyond offered National Scout Organizations and Adults in Scouting with access to tools, resources and learning opportunities to stay connected, adapt their national Youth Programme for delivery from home, both online and offline, and support the transition back to in-person Scouting activities. Dozens of Scouting at home resources in multiple languages were produced and curated through a new support area on the WOSM Services platform.

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CHAPTER I WORLD EVENTS WORLD NON-FORMAL EDUCATION FORUM BRINGS SECTOR TOGETHER In December 2019, the first-of-its-kind World Non-Formal Education Forum took place in Rio de Janeiro, Brazil bringing together more than 400 youth leaders, international youth-serving and youth-led organisations, United Nations agencies, academic experts, and educational practitioners to debate the current and future trends in non-formal education. The Forum, convened by WOSM, UNICEF, UNFPA and the Office of the UN Secretary-General’s Envoy on Youth, involved the participation of more than 70 international organisations, including the leadership of the Big 6 Youth Organizations.

The three-day event offered an international platform for the exchange of ideas and best practices on non-formal education, and explored how organisations can develop programmes, concepts and methods to keep pace with the latest trends in non-formal education and contribute towards achieving the Sustainable Development Goals.

Through dozens of plenary sessions and hands-on workshops, Forum participants examined the relevance of non-formal education in today’s society, and looked in particular at how nonformal education can complement other types of education (formal and informal) in supporting the skills development and leadership of young people to thrive in a rapidly changing world.

The Forum also validated the need to look at non-formal education as a critical field within the broader education sector which needs attention, collaboration, investment and continuous development.

• Rio Declaration on Non-Formal Education As a key outcome of the Forum, the Rio Declaration on Non-Formal Education sets out an ambitious action agenda around what needs to be done to empower millions of young people worldwide through non-formal education. The Declaration calls for more recognition, innovation and investment in non-formal education, and will continue to be a key advocacy platform to advance a shared non-formal education agenda for the sector.

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JOTA-JOTI ENGAGES MILLIONS OF YOUNG PEOPLE AROUND THE WORLD The world’s largest digital Scout event promoting friendship and citizenship education, was a big success again in 2019 with over three million young people from more than 200 countries and territories connected online and over the airwaves. To make the experience even more engaging for participants, WOSM launched a newly redesigned website, registration system and online platform with a key focus on providing Safe from Harm information for all participants to stay safe on the Internet throughout the event.

The interactive programme enabled Scouts and Leaders to take part in dozens of activities, online dialogues and campfires offered in multiple languages around the topics of climate change, gender equality, youth advocacy and leadership skills. Several key partners, including WWF, UN Environment, UNICEF and UNESCO, contributed to the event’s educational content by facilitating online dialogues and webinars with youth.

SPECIAL EDITION OF JOTI CONNECTS SCOUTS DURING CHALLENGING TIMES With many young people isolated and in lockdown during the early days of the COVID-19 pandemic, WOSM produced a Special Edition of JOTI (Jamboree on the Internet), bringing Scouting into the homes of youth and families around the world. The Special Edition JOTI provided an opportunity for Scouts to connect with peers from different countries and learn about global citizenship through a wide range of fun and educational activities. Over the course of several days, the innovative and live-streamed programme engaged millions of young people through webinars, global campfires, talent shows and live shows featuring special guests, partners and speakers.

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CHAPTER J GOVERNANCE WOSM is made up of 171 National Scout Organizations all over the world and is spread across six regions: Africa, Arab, Asia-Pacific, Eurasia, Europe and Interamerica. It is governed by the World Scout Conference, which takes place every three years.

WORLD SCOUT COMMITTEE WOSM elects a World Scout Committee (WSC), the executive body of the organisation, which is responsible for implementing the resolutions of the World Scout Conference and acts on behalf of WOSM between its meetings. In the 2019-2020 fiscal year, the WSC was composed of the following members:

VOTING MEMBERS There are 12 voting members of the WSC, each from a different country but representing the interests of the Movement as a whole, which are elected by the World Scout Conference by secret ballot. They are elected for a three-year term, and may be re-elected for one additional term. The voting members include:

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Craig Turpie, Chairperson

Janaprith Fernando, Member

Jemima Nartemle Nartey, Vice-Chairperson

Ilyas Ismayilli, Member

Edward Andrew “Andy” Chapman, Vice-Chairperson

Sarah Rita Kattan, Member

Peter Blatch, Member

Leornado Morales, Member

Mehdi Ben Khelil, Member

Pia Mortensen, Member

Jo Deman, Member

Juan Reig, Member

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EX-OFFICIO NON-VOTING MEMBERS WOSM’s ex-officio non-voting members are made up of the Chairperson or Vice-Chairperson of each Regional Scout Committee*, the Secretary General of WOSM, the Treasurer, who is appointed by the WSC, and one World Scout Foundation Board Member. The ex-officio nonvoting members include:

Ahmad Alhendawi, Secretary General

Lars Kramm, Chairperson European Scout Committee

Joseph Lau, Treasurer

Andriy Chesnokov, Chairperson Eurasia Scout Committee

Hector Robledo Cervantes, Board Member, World Scout Foundation

Daniel Corsen, Chairperson Interamerican Scout Committee

Abdullah Altraiji, Chairperson Arab Scout Committee

Ahmad Rusdi, Chairperson Asia-Pacific Scout Committee

Victor Atipaga, Chairperson Africa Scout Committee

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YOUTH ADVISORS The World Scout Youth Forum elects six Youth Advisors, whose role is to increase youth participation in the decision-making of the organisation. They are elected for a three-year term and take part in the meetings of the WSC. Youth Advisors, each from a different country, are elected while they are aged 18-26. The Youth Advisors include:

Diana Carrillo Tiburcio, Youth Advisor to the World Scout Committee

Edgar Marumbu, Youth Advisor to the World Scout Committee

Mori Chi-kin Cheng, Youth Advisor to the World Scout Committee

Martin Meier, Youth Advisor to the World Scout Committee

Julius Kramer, Youth Advisor to the World Scout Committee

Amal Ridene, Youth Advisor to the World Scout Committee

100 years of World Scout Jamborees The World Scout Jamboree celebrated its centenary in 2020! What started as a gathering of 8,000 Scouts in 1920, has now grown to become one of the largest educational youth events in the world. To mark the milestone, we looked back on 100 years of Jamborees, and asked Scouts to share their most memorable experiences and adventures from past events.

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ONE WORLD SCOUT BUREAU The Secretary General is the Chief Executive Officer of WOSM and directs its Secretariat, the WSB, while promoting and safeguarding the interests of the Movement. The Senior Management Team consists of the Directors of the Global Teams and Regional Support Centres.

Ahmad Alhendawi, Secretary General

Amr Hamdy Abdelghany, Regional Director, Arab Support Centre

David Berg, Chief Operating Officer

Frederic Tutu Kama-Kama, Regional Director, Africa Regional Support Centre

Hany Abdulwahab Abdulmonem, Global Director, Scouting Development

Abir Koubaa, Regional Director, Europe Support Centre

Karin Nolke Grubbström, Global Director, Organisational Development

J. Rizal C. Pangilinan, Regional Director, Asia-Pacific Support Centre

Ooi Soon San, Global Director, Corporate Services

Raúl Sánchez, Regional Director, Interamerican Support Centre

David Venn, Global Director, Communications and Partnerships

PERF ORM ANCE

Srinath Tirumale Venugopal, Regional Director, Eurasia Support Centre

REP ORT

2019- 2020

47

NOTES: ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ............................................................................................................................................................. ................................................................................................................

48

PERF ORM ANCE

REP ORT

2019- 2020

PERF ORM ANCE

REP ORT

2019- 2020

49

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