Financial audit 2015

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crvrl DEVELOPMENTAGENCY(CiDA)
Independent Auditors' Report and
Special-PurposeFinancialStatements
for the year ended31 December2015

CIVILDEVELOPMENTAGENCY(CiDAJ
Independent Auditors' Report and Special-Purpose Financial Statements
for theyearended31 December2015
Contents
Statementof Management'sResponsibility..... ..............................3
IndependentAuditor'sReport........ ...................4
Special-PurposeStatementof FinancialPositionasat December31,2015.........................................6
Special-PurposeStatementofActivitiesfortheyearendedDecember31,2015...................................7
Special-PurposeStatementof cashflowsfor theyearendedDecember31,201^5........................."......8
Special-PurposeStatementof changesin fundsfor theyearendedDecember31,2015......................9
Notesto theSDecialPurposeFinancialStatements.... ................10
211';tyo:

CIVIL DEVELOPMENTAGENCY(CiDA)
IndependentAuditors'ReportandSpecial-PurposeFinancialStatements
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Statementof Management'sResponsibility
The managementof the Civil DevelopmentAgencyis responsiblefor the preparationof the special
purposefinancialstatements(referredto as"theAgency"),In doingso,the CivilDevelopmentAgency
is requiredto:
- selectsuitableaccountingpoliciesandapplythem consistently;
- makejudgments and estimates,which are reasonableand prudent.
The managementis responsiblefor keeping proper accountingrecords, which disclosewith
reasonableaccuracythe financialposition of the Agency,It has a generalresponsibilityfor taking
such steps as reasonably open to them to safeguardthe assetsof the Agency and to prevent and
detectfraud and other irregularities.
Themanagementcertifiesthat all accountingrecords,supportingand other documents,minutesand
anypertinentinformationnecessaryfor the auditbeat the disposalofthe auditor.
Onbehalfof
Management:
Date:April 27,2076
ZviadDevdariani,Director
CivilDevelopmentAgency(C|DA)

CroweHonmth. CroweHorwathGE LLC
M6mbe.Crwe Ho arh lntemalional
AxisBusinessPalace,4thlloor
2. D.GamrekeliStr.,Tbilisi0160,ceorgla
+99532 29O4522rel
+99532 2904523 Fax
www.gacc.com.ge
IndependentAuditor,s Report
To: the Board of Civil Development Agency (CIDA)
Report on the Financial Statements
We haveauditedthe accompanyingfinancialstatementsofthe CivilDevelopmentAgency[registered
in ceorgia) [clDAJ, which comprisesthe special-purposesratementof financii'l poritioln
",
,t
December3I,2015 and the relatedspecial-purposestatementof activities,Statemeniof cashflows
and Statementof changesin fundsfor the yearthen endedand a summaryof significantaccounung
policiesandotherexplanatorynotes,
Management's Responsibility for the Financial Statements
Managementis responsiblefor the preparationof thesefinancialstatementsin accordancewith
FinancialHandbookof CIDAand otherfinancialinstructionsandpolicieseffectivein theAgency,and
for such internal control as managementdeterminesis necessaryto enablethe prepiration of
financialstatementsthat are free from material misstatement,whether due to fraud oi erior.
Auditor's Responsibility
Our responsibilityis to expressan opinion on thesefinancialstatementsbasedon our audit,We
conductedour audit in accordancewith InternationalStandardson Auditing. Those standards
require that we comply with ethical requirementsand plan and perform ihe audit to obtain
reasonableassuranceaboutwhetherthe financialstatementsarefreefrom materialmisstatemenr.
An audit involves,performing proceduresto obtain audit evidence about the amounts and
disclosuresin the financialstatements.Theproceduresselecteddependon the auditor,sjudgment,
includingthe assessmentof the risks of materialmisstatementof the financialstatement;,wlether
due to fraud or error. In making those risk assessments,the auditor considersinternal control
r€levantto the entity'spreparationof the financialstatementsin order to designaudit procedures
that are appropriatein the circumstances,but not for the purposeof expressingan opinion on the
effectivenessof the entity'sinternalcontrol.An auditalsoincludesevaluaiingthe appropriatenessof
accountingpoliciesusedand the reasonablenessof accountingestimatesmadeby management,as
well asevaluatingthe overallpresentationofthe financialstatemeors.
We believethat the audit evidencewe haveobtainedis sufficientandappropriateto providea basis
for our auditopinion.
Opinion
In our opinion,the special-purposefinancialstatementsgivesa true andfair view ofthe financial
positionofthe civil DevelopmentAgency(clDAJasat December31,z01s,andof its financial
performancefor theyearthenendedin accordancewith FinancialHandbookof clDA andother
financialinstructionsandpolicieseffectivein theAgency.

CIVILDEVELOPMENTAGENCY(CiDAJ
IndependentAuditors'ReportandSpecia!PurposeFinancialStatements
Basis ofAccounting
Without modi8/ing our opinion, we draw attention to Note 2 to the financial statements,which
describesthe basisof accounting.
n ll
tA r'/ I ln
Ct opu 14o'wAl/'' Gr '{/ L-
Crowe Horwath GELLC
MemberCroweHorwath InternqtionaI
AprilzT,2016
Axis BusinessPalace,floor IV,
2,D.GamrekeliSt.,0160Tbilisi,Georgia
5lPage

CIVILDEVELOPMENTAGENCY(CiDA)
IndependentAuditors' Report and Special-PurposeFinancialStatements
Special-PurposeStatementof FinancialPosition asat Decembet 3I' 2OIS
20,5 Z0t4
(All statedin GeorgianLari)
Assets
Current Assets
Cashand cashequivalents
Receivables- taxes
0ther receivables
Total Current Assets
Non-current Assets
Property,Plantand Equipment
Total Assets
Current Liabilities and Net Assets
Current Liabilities
VATPayables
Total Current Liabilities
Net Assets
Unrestricted
Temporarily restricted
Total Net Assets
Total Liabilities and Net Assets
Note As ofDecember 31 As ofDecember 31
758,123 278,809
4,553
9,951
75A,123
69,720
a27,244
293,3LZ
86,376
379,688
(39,6861
a66,929
827,244
a27,244
4,553
90,523
284,613
375,136
379,6AA
Accompanyingnotesrepresentintegralpart of fnancial statements
Thefinancialstatementson pages6 to 28 wereapprovedandauthorisedfor issueandweresigned
by the Directoron April27,2016
ZviadDevdariani
Director
6lPage

lndependentAuditors' Report and Special-PurposeFinancialStatements
for the vearended31 December2015
Special-PurposeStatementofActivities for the year ended December31, 2015
20L5 2014
(All statedin GeorgianLari) Note For the year For the year
Revenue
Crantsreceived
Other revenue
Total revenue
Expenses
Programexpenses
Salaryexpenses
Stationeryand other administrative expenses
Fuelexpenses
OFfira ronr ownonca<
/ a h i . l c p Y n p n . p c
Utilityexpenses
Bankexpenses
Total expenses
Net result for current year
Other items
n ^ ^ . ^ ^ i ^ } i ^ . ^ . , ]
u r P r c L , d u u , , d , , u
Amortization
VATrecoverable
Transferofunexpendedfundsto donors
Exchangerate gain/flossJ
Changein net assets.
Netassetat beginningofyear
NetAssets
L,376,456
Ll,896
r,455,770
76,7L6
1,388,353 r,47346
426,422
359,884
41,529
19,037
75,t28
11,90B
tl,478
I,492
7,002,821
497,775
76,076
25,008
31,124
1 1 4 ( ?
1 1 2 a ?
2,t90
886,878 L,652,745
50L,475
(77,256)
(28,e14)
(3,7e7)
452,708
375,135
827,244
Accompanyingnotesrepresentintegralpart of frnanciqlstatements
(181,3s8)
[30,081)
(ee)
(e,02s)
(220,s64)
595,699
375,135
Tllage

IndependentAuditors' Report and SpecialPurposeFinancialStatements
Special-PurposeStatementof cashflows for the year ended
20t5
Note Forthe year
December31-,2OI5
20L4
Forthe year(All stated in GeorgianLari)
Cashflows from operating
activities
Netincome
A.lir rcfmanis f^r.
Depreciationand amortization
Decrease/(increaseJinreceivables
(Decrease)/increasein payables
Net cash from operating
activities
Cashflows from investing
activities
Net cash used in investing
activities
Cashflows from financing
activities
Net cash used in financing
activities
452,708
77,256
q o q l
(220,564)
30,081
Ie,45s]
99
479,3t5 (L99,839)
Netincrease/ fdecrease)in cashand cash
equivalents
Cashandcashequivalentsat
beginningofperiod
Cashand cash equivalents at
end of period
4 7 q ? 1 <
278,809
(199,839l
47I,648
75A,124 27A,AO9
SlPage

for theyear ended31 December2015
Special-PurposeStatementof changesin funds for the year ended December31, 2015
(A11stated in Georyian Lari)
December31,2013
Receivedgrantsanddonations
Otherrevenues
Expensesincurred
December31,2014
Receivedgrantsanddonations
Otherrevenues
Expensesincurred
December31,2015
102,220
16,216
(27,913
_______90,:?:_
8,700
(138,909)
Unrestricted
Temporarily
restricted
TotalNetAssets
493,480
1,455,170
(1,664,037)
595,699
1,455,170
16,216
(r,691,950)
284,613 375,136
1,376,456
(794,140)
1,376,260
8,700
(933,048)
(39,686) 856,929
827,244
9lPagc

IndependentAuditors' Report and special-PurposeFinancialstatements
for the yearended31 December2015
Notesto the SpecialPurposeFinancialStatements
Note1.Deseriptionof Activities
civil DevelopmentAgency(ciDA) is the localNGOof KvemoKartli region,which is launchingthe
principlesof democraticgovernanceandcivilsocieWdevelopmentsinceits establishmenton August
13,2002.Alongthe way of efficientdevelopment,CiDA'sactivitiestargetto acceleratethe national
integration process within the regional areas settled by ethnic minorities, For strengthening the
organizationalbackbone ciDA seeks to promote the civic participation through advancing
independentmedia,NGosectorandlocalself-governmententities.
Legaladdressofthe Organization:9/1 PirosmaniSt, Rustavi,3700 Georgia
Note2.Baslsof Presentation
The financialstatementshavebeenpreparedin accordancewith FinancialHandbookof CIDAand
other financialinstructionsand policieseffectivein the Agency,on the historical cost basis of
accounting.Theprincipalaccountingpoliciesadoptedaresetout below.
The preparation of the special-purposefinancialstatementsrequires the use of estimatesand
assumptionthat affectthe reportedamountsof assetsand liabilities.Althoughtheseestimatesare
basedon management'sbestknowledgeof currenteventsandactions,actualresultsultimatelymay
differ from thoseestimates.
Theaccompanyingfinancialstatementshavebeenpreparedin the nationalcurrencyof Georgia,Lari
(GEL),whichis the organization'sfunctionalcurrency.
Recognition of revenues and expenses
In accordancewith cashbasisof accountingexpenditures,includingcapitalspending,arerecognized
at the time cashis disbursed,rather when incurred.Fundingincomeis recognizedin the special
purposestatementofactivitieswhen received,to the extentof expenditureincurred.Any surplusor
deficitis shownasa specialpurposebalancesheetitem,Revenuereceivedin foreigncurrenciesare
translatedinto GELandpresentedin S0Ausingthe NationalBankof Georgia(NBG)exchangerateat
the dateswhen funds are received.Issuedsub grantsare recognizedas expenseswhen fundsare
disbursedandto the extentof amounttransferredto subgrantees.
Property, plant and equipment
Property,plant and equipmentare tangibleitems that are held for use in the supplyof goodsor
services,for rental to others,or for administrativepurposesand are expectedto be usedduring
more than one period.Property,plant and equipmentare statedat historicalcostlessaccumulated
depreciationand accumulatedimpairmentlosses.Originalhistoricalcost of a Property,plant and
equipmentconsistsof purchaseprice,non-recoverabletaxesand other expensesdirectlyrelatedto
puttinga fixedassetinto use.Currentmaintenanceexpensesare recognizedasexpensesastheyare
incurred.

Depreciationis chargedusingthe diminishingbalancemethodat rates15-2Qo/0.Depreciationcharge
for a periodis recognizedasexpensein StatementofActivities.
An item of property, plant and equipmentis derecognizedupon disposalor when no future
economicbenefitsare expectedto arise from the continuinguse of the assets.Any gain or loss
arisingon the disposalor retirementof an item of property,plant and equipmentis determinedas
the differencebetweenthe salesproceedsandthe carryingamountof the assetand is recognizedin
Statementof Activities.
Foreign currencies
Transactionsdenominatedin foreign currencyare translatedinto GELat the official exchangerate of
NationalBankof Georgiaon the dateof transaction,Monetaryassetsand liabilitiesdenominatedin
foreigncurrencyare translatedinto GELat the officialexchangerate of NationalBankof Georgiaat
the balancesheet date. Exchangedifferenceson monetaryitems are recognizedin Statementof
Activitiesin the period in whichthey arise.Theofficialexchangeratesfor the principalcurrenciesas
of 31 December,2074 and2015were:
zoLs
As of December31
20L4
AsofDecember31
Taxation
Tax laws impose an obligationon the organizationto perform a function of tax agent,calculate
incometaxes,withhold it from staffsalariesand submitto the statebudget,Thecompanyalsopays
all thetaxeswhich arerequiredin accordancewith Georgianlegislation,
Note3rCashand eashequivalents
GEL/USD
GEL/EUR
(Allstatedin GeorgianLari)
Cashin bankGEL
Cashin bankUSD
Cashin bankEUR
Total cash and cash equivalents
2.3949
2.6L60
zotS
As ofDecember 31
'1,.8636
2.2656
20L4
AsofDecember31
258,690
62
LAq 27)
233,111
45,698
75A,L23 27a,AO9

lndependent Auditors' Repolt and Special-PurposeFinancialStatements
No.te4. Pro.perv.PlantandEquipment
(AIlstatedin GeorgianLari)
Historical Cost
At 01January 2074
Additions
Transfers/Disposals
At 37 December2074
Additions
Transfers/Disposals
At 37 December2015
AccumuIated Depreciation
At 07January 2014
Chargefor the year
Transfers/Disposals
At 37 December2074
a L ^ - - ^ r ^ * + L ^ , , ^ ^ -
L r r d ' E s r u , r , , e y c a ,
Transfers/Disposals
At 37 December2075
Net bookvalue
At 31 December2074
At 31 December2075
94,439 23,080 tzt,s19
Vehicles
Office
equipment
Total
82,473
34,646
63,275
35,764
1 0 < o a
3,482
94,439 23,080 LZt,S79
tL,607
13,630
7,OO3
2,904
ta,6Lo
L6,534
25,236 9,907 35,143
t4,641 2,6'J.5 17,256
39,477 L2,522 52,399
58,562 10,558 46376
58,562 10,558 69,LZO

No.te5: FosteringRegionalandLocalDevelopmentin Georgia
Donor: United Nations DevelopmentProgram (UNDP)
Proiect# 00085221
FosteringRegionaland Local Developmentin Georgiaproject is implementedby United Nations
DevelopmentProgram(UNDP),with the financialsupport of SwissRegionalCooperationOfficein
Georgia(SDC)andAustrianDevelopmentAgency(ADAI.
Within the projectactivitiesAgencyworkingwith municipalityor regionally-basedNGOswill prepare
and disseminateinformationand improvepublicknowledgein 6 regionsaboutthe 2015-18regional
actionplans(RAPs)and programprocesses,timetableand opportunitiesfor public involvementand
consultationin 2015 duringpreparationof the RAPSfor 2016-18.SelectedNGOwill furtherselectand
partnera numberof locally-basedandoperatingNGOsfrom thefollowingsixregionsof Georgia:Kvemo
Kartli,Guria,Samegrelo-ZemoSvaneti,Imereti,Racha-Lechkumi-QvemoSvanetiandMtskheta-Mtianeti.
Budgetofthe Grant80,000USD.
Completiondateofthe agreementisJune19,2015.
Micro-capitalGrantAgreementhadbeensignedbetweenUnitedNationsDevelopmentProgramandCivil
DevelopmentAgency(CiDA)on December23,2014.Implementingperiodofwhichwasestablishedfrom
December24,2014tiuJune19,2015.Projectbudgetwasapprovedat 80,000USDfor thewholeperiod.
Grantagreementwasamended.Amendmenthadbeensignedby ZviadDevdariani- Ex.Directorfor Civil
DevelopmentAgency ICiDA] and on behalf of the UNDP by Shombi Sharp - Deputy Resident
RepresentativeonJune17,2015.Theimplementingperiodwasextendedtill June30,2015.Totalbudget
wasnotchanged.
Revenue
BeginningBalanceasofJanuary1,2015
Kevenuetor tneyearoI zut5
Total revenue
Expenses
Prnorem pwnpncp<
(rl rnr awnan cpc
Fuelexpenses
alffi.p rahr avhahcac
Vehiclerepairexpenses
TIri I it-r' pvnph (p(
Bankexpenses
Total expenses
Transferof unexpendedfunds
EndingBalanceas ofDecember 31, 2015
Amount
109,752
39,665
L48,aL7
107,879
28,943
1,066
3,823
3,734
3,306
I br)
L44,940
u23)

Note 61Fostering Regional and Local Development in Georgia
Proiect# 00085221/00080250
Donor: United NationsDevelopmentProgram (UNDP)
FosteringRegionaland LocalDevelopmentin Georgiaproject is implementedby United Nations
DevelopmentProgram (UNDPJ,with the financialsupport of SwissCooperationOfficein South
CaucasusandAustrianDevelopmentAgency{ADA).
Within the project activitiesAgencyworking with municipality or regionally-basedNGOswill
facilitatethe active participationof civil societyin RAPworking group meetings,advocatefor
citizensinterest at local levelsand basedon the citizensfeedbackobtainedin 2015 granteewill
further selectand partner a number of locally-basedand operatingNGOsfrom the following six
regionsof Georgia:KvemoKartli,Guria,Samegrelo-ZemoSvaneti,Imereti,Racha-Lechkumi-Qvemo
SvanetiandMtskheta-Mtianeti.
The granteewill be facilitatingattendanceand activeparticipationof civic stakeholderson RAP
working group meetingson regionallevel; record the priorities and projectsidentifiedby civic
stakeholders;advocateand monitor the inclusionof the projectsidentified in the final updated
RAPs;after approval of updated final RAPs2076-2017 by the government,with closecoordination
of UNDP print the RAPsfor 6 regions and together with regional government organizethe
presentationmeetingof RAPSto the respectivepublicandNGOs.
Budgetofthe Grant80,000USD.
Completiondateofthe agreementis November1,2016.
Micro-capitalGrantAgreementhadbeensignedbetvveenUnitedNationsDevelopmentProgramand
Civil DevelopmentAgency (CiDAJon November2, 20L5, Implementingperiod of which was
establishedfrom November2, 2015 till November1, 2016.Prolectbudgetwas approvedat 80,000
USDfor thewholeperiod.
Grantagreementwas amended.Amendmenthadbeensignedby ZviadDevdariani- Ex,Directorfor
Civil DevelopmentAgency(CiDAJand on behalfof the UNDPby ShombiSharp- DeputyResident
Representativeon fune 17, 2015,The implementingperiod was extendedtill June30, 2015,Total
budgetwasnot changed.
Revenue
Revenuefor the yearof 2015
Total revenue
Expenses
Prnorem pwnpncac
( e l r n r o v n e n c a c
Stationeryandotheradministrativeexpenses
Fuelexpenses
Amount
120,350
LZO,350
2T,5T9
319
1 4 ) )

Offi r'p rpnt pvnpncpc
I Itilih/ aYhah<a<
Bankexpenses
Total expenses
EndingBalanceas of December31, 2015
1 4 4 4
r.08
61'
24,473
95.477
15lPagr:

Note7l Centinuiugl&clu$iveDialoggeon the Post'2015Developnent Agendaaround
the meansof implementation
Proiect # 00088656
Donor: United NationsDevelopmentProgram (UNDP)
Continuing Inclusive Dialogue on the Post-2015DevelopmentAgenda around the means of
implementationprojectis implementedby UnitedNationsDevelopmentProgramIUNDP)
Objectiveof the project is to for CiDA to support the Departmentof PolicyAnalysis,Strategic
Planning and Coordination,Administration of the Governmentof Georgia in positioning the
Governmentof Georgiaasan ownerandleaderof the StrategicDevelopmentGoals(SDGs)in Georgia
vis-e-visdonorcommunityandgeneralpublic
Budgetofthe Grant20,000USD,
Completiondateofthe agreementis March31,2016,
Micro'capitalGrantAgreementhadbeensignedbetweenUnitedNationsDevelopmentProgramand
Civil DevelopmentAgency ICiDA) on December76, 201'5.Implementingperiod of which was
establishedfrom December18,2015till march31,2016.
(Al1stated in Georgian Lari)
Revenue
BeginningBalanceasoflanuary1,2015
Revenuefor the year of 2075
Total revenue
Expenses
Programexpenses
Salaryexpenses
Fuelexpenses
Officerent expenses
Utilityexpenses
R r n L p w n o n c p c
Total expenses
Ending Balanceas ofDecember 37,?Ots
Amount
48140
44.t40
4A 740

CIVILDEVELOPMENTAGENCYICiDA)
IndependentAuditors' Reportand Special-PurposeFinancialStatements
Note6: Perso[allzed Assistancefor GeorgianMigrants
Proiect N: DCI-MIGR/2013/2A3269
Donor: EuropeanUnion
The Action's overall objective therefore is to "help Georgiabetter manageall aspectsof migratory
flows in all their dimensions.It achievesthis by advancingthree out of the four pillars of the
EuropeanUnion'sGlobalApproachto Migrationand Mobility-GAMMas Specificobjectivesof the
project:
First, it "protects the Human Rightsof Georgianmigrant";
Secondit "promoteswell-managedlegalmigrationby Georgianto TurkeyandGreece";
Andthird, it "optimizesthe positiveeffectof migrationon GeorgianDevelopment.
Within thesethree specific objectives,t}le Action will produce 8 ExpectedResultsthat cover three
stagesof migrationfrom Georgiato Turkey and Greece;preparationstage,foreignresidence,and
return home, The below graph shows the expectedresults in relation to the prolect'sspecific
objectiveoverthesedifferentstagesof migration.
Thetotal eligiblecostestimatedat 500,000EURO,TheContractingAuthorityundertakesto financea
maximumof 450,000Euro,equivalentto 90% of the estimatedtotal eligiblecostof action.
GrantStartDate:March26,2013
GrantCompletionDate:March25,2015
Revenue
Revenuefor theyearof 2015
Total revenue
Expenses
Programexpenses
Salaryexpenses
Fuelexpenses
nffi.A rahr awhah(a<
Utilityexpenses
Bankexpenses
Total expenses
Amount
1,t7,092
tL7.O9Z
124,078
55,074
1 1 1 ? ?
2,701
< 7'7')
? 6 q ?
1,,697
278
204525
(87,434)

lndependentAuditors' Reportand Special-PurposeFinancialStatements
forthe yearended3l December2015
Note 7r Raising*re Economicaland Infrastructural Capabilities of Eco-migrantsin
Managingthe Migration Process
Proiect #: ENPI/2015/360-345
Donor: EuropeanUnion
Raisingthe Economicaland InfrastructuralCapabilitiesof Eco-migrantsin Managingthe Migration
Processprojectis implementedby EuropeanUnionrepresentedby EuropeanCommission.
The overallobjectiveof the projectis to improvethe socio-economicconditionsof eco-migrantsin
the Kakhetiand KvemoKartliregionsof Georgia.Thespecificobjectivesareto supporteco-migrants
to overcomethe strugglescurrently facedin reclaiming economicreintegration and self-sufficiency,
to strengthentheir capacityto rehabilitateeconomicand socialinfrastructure,to strengthentheir
capacityto developand lobby for the adoptionof community-developedplansin governmentplans
andto decreasethelevelof migrationof rural youth.
The total eligible cost estimatedat 366,599,00EURO,The ContractingAuthority undertakesto
financea maximum of 348,269.05Euro,equivalentto 95% of the estimatedtotal eligiblecostof
action,
Projectimplementationperiodis from August28,2015tillApril 27,2017
Revenue
Total revenue
Expenses
Programexpenses
Salaryexpenses
Fuelexpenses
Officerent expenses
Utility expenses
Bankexpenses
Total expenses
Amount
730,340
730,340
38,985
q q q A q
12,926
2,213
2,777
300
845
301
tt4,256
616,OA4

Note8r l"ocalGoverqment Refo,rmsRegionalInitiative (LGRI)
Donor: OpenSocietyGeorgiaFoundation
Local GovernmentReformsRegionalInitiative project is implementedby Open SocietyGeorgia
Foundation.The goal of the projectis to supportlocalgovernmentreform.To achieveabovegoal
followingactivitieswill be performed:Increasingthe role of localpopulationduring the processof
self-governmentreform; InvolvingregionalCSOsin discussionof new draft law regulations;Media
coverageof civic engagementin a new draft law regulations
Budgetofthe Grant50,000USD
Completiondateofthe agreementisAugust31,2015,
GrantAgreementhadbeensignedbetweenOpenSocietyGeorgiaFoundationand CivilDevelopment
Agency(CiDAJon October9, 2014,Implementingperiod of which was establishedfrom October1,
2014till August31,2015.Projectbudgetwasapprovedat 50,000USDfor thewholeperiod.
Revenue
BeginningBalanceasoffanuary 1,2015
Total revenue
Expenses
Programexpenses
Salaryexpenses
Fuelexpenses
Officerent expenses
I l r i l i h / a v n a n c a c
Bankexpenses
Total expenses
EndingBalanceas of December31, 2015
Amount
29,352
49,812
79,L64
25,848
z,L aq1
7,L31,
1,L96_
1,1r7
4,14L
94
74,523
64L

forthe vearended3l December2015
Note9:Advancingcso capacitiesandEngagingsocieryfor sustainabiliry(AccEss)
grant #: G1176-15'100-3023-20
Donor: East-west Management Institute IEWMI)
Advancingcso capacitiesand Engagingsocietyfor sustainability(ACCESS)projectis implemented
by East-westManagementInstituteIEWMI].Thegoalof the proiectis to increasecivicengagement,
includingoutsideof Tbilisi,throughfour objectives:1. citizensmore awareof and involvedin cSo
activities;2. CSOleadershipand organizationalcapacity,aswell assustainability,improvedacrossa
rangeof organizationsin and outsideTbilisi;3. CSOseffectivelyableto monitor and influencekey
governmentpoliciesand processes;and 4. Localownershipof Centersfor CivicEngagementsothat
theycontinueto operateaspoliticallyneutralgatheringspacesfor publicdiscourse'
Grant Agreementhad been signed between East-westManagementInstitute (EWMI) and Civil
DevelopmentAgency(CiDA)on February73,2015.Budgetedcostofthe actionis 400,000usD and
CiDA,scostsharerepresents50,000USD.Projectimplementationperiod is from February3, 2015
till September30,2019.
Revenue
BeginningBalanceasoflanuary 1,2015
Total revenue
Expenses
Programexpenses
Salaryexpenses
Fuelexpenses
Officerent expenses
Utility expenses
Bankexpenses
Total expenses
170,233
(13,500)
Amount
756,733
ts6.733
( ( q ? q
q a ? q ?
1,752
2,269
2,418
73

Note 10: Personalized Assista,nce for Georgian Migrants - Pilot Initiative in Support of
Ministry of lustice Community Centers
grant #: 1493
Donor: Eurasia Partnership Foundation
PersonalizedAssistancefor GeorgianMigrants- Pilot Initiative in Supportof Ministry of Justice
CommunityCentersprojectis implementedby EurasiaPartnershipFoundation.Theobjectiveof the
project is establishmentof migration information and consultationserviceswithin the GoG
suuclures,
GrantAgreementhad beensignedbetweenEurasiaPartnershipFoundationand CivilDevelopment
Agency(CiDA)on luly 27,2015. Budgetedgrant amount is 43,870 GEL.Projectimplementation
periodis from August1,2015till February29,2016.
Revenue
Total revenue
Expenses
Prnorem ewnancoc
Salaryexpenses
Fuelexpenses
Offire rpnr pvnpn cec
I I t i l i h ' a v h a h c a c
Bankexpenses
Total expenses
Ending Balanceas ofDecember 31, 2015
Amount
43,870
43,470
12,777
72,750
457
502
2,000
178
392
35
29,O25
t4,445

IndependentAuditors' Reportand Special-PurposeFinancialStatements
for thevearended31 December2015
No.te11t Cross-borderEcononricllevelopment (CED)
Donor: Deutsche Gesellschaftf iir Internationale Zusammenarbeit (GIZ) GmbH
Cross-borderEconomicDevelopment(CED)project is implementedby DeutscheGesellschaftfiir
lnternationaleZusammenarbeit(GIZ) GmbH.The goal of the project is to improve the living
conditionsof borderingcommunitiesin KvemoKartliandTavushregions.specificobjectivesinclude
strengtheningcross-bordercooperationbetweenthe KvemoKartliandTavushregionsby attracting
investmentsand increasingtransactionsbetweenbusinessentitiesfrom both regions,andto inform
businessentitiesin the target regionsabout cross-borderinvestmentand trade opportunities.To
achieveaboveobjectivesbaselinesurvey(includingdeskresearch),start-upworkshops,agro-tours,
mediatour, agriculturalfair, PRtrainingsand consultationswill be conductedand onlineplatform,
catalogueandguidelinewill bedeveloped.
Totaleligiblecostof the actionis 234,886,4EUR.
Implementationperiodofthe actionis 16months.
Grant Agreement had been signed between Deutsche Gesellschaft frir Internationale
Zusammenarbeit[GIZ) GmbH and Civil DevelopmentAgency (CiDA) on September25, 2015.
Implementingperiodof which wasestablishedfrom September26,2015 till fanuary25,2017.From
total eligiblecost of the action is 234,886.4EURGIZundertakesto financemaximum amount of
211,397.76 EUR,equivalentto 900/oof the estimatedtotaleligiblecostof the action.
(AIlstatedin GeorgiqnLari)
Revenue
Total revenue
Expenses
Prnore m evnpncpc
( r l r n r p v n p n c e c
Fuelexpenses
nfFi.a ranr avnpncpc
Utilityexpenses
Bankexpenses
Total expenses
Amount
714,51,2
LL4.Sr2
50,988
22,704
67
1,470
? l q q
60
9BB
31,6
79.747
34.724

Note 12r Support for the Inclusion of the Rural Population in Self-government
lnstitutions
Proiect # LDD/16/ LS-2OL36
Donor: OpenSocietyGeorgiaFoundation
Support for the Inclusion of the Rural Populationin Self-governmentInstitutions project is
implementedby Open SocietyGeorgiaFoundation.Objectiveof the project is to support Self-
government Institutions reforms, ensuring civic pariicipation in making decisions about local
problemsandimplementationof this decisions.
GrantAgreementhadbeensignedbetweenOpenSocietyGeorgiaFoundationand CivilDevelopment
Agency ICiDA) on November L3, 2015. Budgeted grant amount is 43,700 USD. Proiect
implementationperiodis from November13,2015till lune 13,201-6.
Revenue
Total revenue
Expenses
Pr^orr m avnancac
Srle nr avnen coc
Fuelexpenses
nffi.a rahr aYhah cac
Utilityexpenses
Bankexpenses
Total expenses
Amount
6r,279
61,279
'7 7'7 /"
2,475
405
14
to,667
50,611

cIvIL DEVELOPMENTAGENCY(CiDA)
IndependentAuditors' Report and SpecialPurposeFinancialStatements
Note 13: IDrproviag Transparcncy and Accountability of the Local Government
?hrough Public Participation in Their Activities.
Proiect # CTC-LDD-015-001-CSO
Donor: Centre for Training and Consultancy (CTC)
Improving TransparencyandAccountabilityof the LocalGovernmentThroughPublicParticipation
in TheirActivitiesprojectis implementedby Centrefor Trainingand Consultancy.
Grant Agreement had been signed between Centre for Training and Consultancyand Civil
DevelopmentAgencyICiDA)on December15,2015.Budgetedgrant amountis 16,650GEL.Project
implementationperiodis from December15,2015till June74,20L6.
Revenue
BeginningBalanceasof .fanuary1,2015
Total revenue
Expenses
Prnore m pvnpncpc
Salaryexpenses
Fuelexpenses
Offi.a rant avhcnsac
ITfil ifu aYhahca<
Bankexpenses
Total expenses
Amount
7,255
7,255
950
951
6,304

crvrl DEVELoPMENTAGENCY(CiDA)
lndependentAuditors' Report and Special-PurposeFinancialStatements
forthe yearended31December2015
Notet4: Civil Education-2015
Proiecb # MPSII-Z?I73
Donor: Caucasuslnstitute for Peace,Democracyand Development (CIPDDJ
Civil Education-2015 project is implementedby CaucasusInstitute for Peace,Democracyand
Development(CIPDD).Projectinvolvesthe monitoringthe activitiesof CityCouncilof Rustavi,and
enhancecommunicationwith membersof the LocalGovernmentrepresentativebody.Totalvalueof
proiectamountsto 1800EURandthe projectperiodis from January1,2015till April 30,2015.
Revenue
Total revenue
Expenses
Prnorem pvnpncpc
(rlrrrr awnanca<
Fuelexpenses
Officerent expenses
I t l i l : k , ^ . . - ^ - ^ ^ ^
u(rrrLy c^PrrrrEr
Bankexpenses
Total expenses
Transferof unexpendeclfunds
Amount
4,5Q1
4.501
3,535
967
501

lndependent Auditors' Reportand Special-PurposeFinancialStatements
Note 151Local Actors foin for Inclusive Developmentand Governancein the South
Caucasus{IOIN}
Donor: Austrian Development Agency (ADA), Sub grant awarded by Cooperative for
Assistance and Relief Everywhere, Inc. doing business as CAREInternational in the Caucasus
LocalActorsloin for InclusiveDevelopmentandGovernancein the SouthCaucasusIJOIN)projectis
implementedby Cooperativefor Assistanceand ReliefEverpvhere,lnc. doing businessas CARE
Internationalin the Caucasuswith the financialsupportof the AustrianDevelopmentAgency(ADA).
The objectiveof the fOIN project is to support local government,community sector and private
sector in jointly planning and implementinggender-sensitivemunicipal developmentplans for
sustainablesocioeconomicdevelopment,supportBDICsin provisionof market-relevantinformation
andtrainingsto LG,CSandprivatesectorin supportof strengtheninglocalvaluechains(in selected
fieldssuchasagriculture)
First Sub-GrantAgreement had been signed between Cooperativefor Assistanceand Relief
Everywhere,Inc. CAREInternationalin the Caucasusand Civil DevelopmentAgenry (CiDA)on
fanuary1, 2012 (Agreementeffectivedate)with durationtill December31,201.2;approvedinitial
budget- 70,800EUR.
Sub-grantagreementwas amended.First amendmenthad been signed by Thomas Reynolds-
MissionDirector,Cooperativefor Assistanceand ReliefEverywhere,Inc.CAREInternationalin the
Caucasusand ZviadDevdariani- Director,CivilDevelopmentAgency(CiDA)on June1, 2012.Total
budget was increasedr.o 74,090 EUR and also parties agreedto perform certain re-allocation
betweenthe budgetlines.
Secondamendmenthad been signedby Thomas Reynolds- Mission Director, Cooperativefor
Assistanceand ReliefEverywhere,Inc.CAREInternationalin the Caucasusand ZviadDevdariani-
ExecutiveDirector,Civil DevelopmentAgency(CiDA)on fanuary 3, 2013,Periodof the sub-grant
agreementwas prolonged from December31, 2012 until February 28, 201.3.Other terms and
conditionsof the contract,includingbudgetremainedunchanged.
OnMarch1,2013 Cooperativefor Assistanceand ReliefEvery.'where,Inc.CAREInternationalinthe
Caucasusand CivilDevelopmentAgency(CiDA)signedsecondsub-grantAgreement,Implementing
period of which was establishedfrom March 1, 2013 till February2A, 2014. Projectbudgetwas
approvedat 91,173EURfor the wholeperiod.
OnMarch23,201.4Cooperativefor AssistanceandReliefEverwvhere,Inc.CAREInternationalin the
Caucasusand Civil DevelopmentAgencyICiDA)signedthird sub-grantAgreement. Implementing
period of which was establishedfrom March 1, 2074 till October31, 2014. Projectbudgetwas
approvedat 78,850EURfor thewholeperiod.

crvrl DEVELoPMENTAGENCY(CiDA)
(All stated in GeorgianLari)
Revenue
BeginningBalanceasofJanuary1,201.5
Total revenue
Expenses
P r ^ o r , m
( r l r n r a v n a n c o c
Fuelexpenses
Offii'p rpnt pvnoncpc
u U l L y s ^ P r r r s r s
Bankexpenses
Total expenses
EndingBalanceas ofDecember 31,2015
Amount
29,077
29,ot7
(28,e14)
103
27 ll'ag,c

crvll DEVELOPMENTAGENCY(CiDA)
Nole1S1Other
Otherrepresentsincome from returned VAT.
(All statedin GeorgiqnLari)
Revenue
Total revenue
Expenses
Prnorem pvnpncp<
(ele nr pwnpncpc
Fuelexpenses
Offiep rpnt pwnpncac
I lril ih' avnancac
Bankexpenses
Total expenses
Amount
8,699
Lr,896
20,596
7,279
13,784
133
zo,s96

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