Upload
naznin-sultana
View
226
Download
0
Tags:
Embed Size (px)
DESCRIPTION
Since our launch in 2007, BRAC has grown to become the largest NGO and provider of microfinance in Southern Sudan. We now operate 38 branches in seven states with more than 22,000 microfinance members. Up to the end of 2009, we had disbursed USD 5.67 million in loans to poor women. BRAC takes an integrated approach to helping people rise out of poverty and realise their potential. We provide support services in agriculture, health and youth education. BRAC’s programmes are bolstered by rigorous research, monitoring and auditing. To build capacity, we comprehensively train our members and staff. At the end of 2009, we employed 462 Sudanese (92% women), many of whom are promoted within the organisation.
Citation preview
realisingpotential
Southern SudanAnnual Report 2009
ABOUTBRACBRAC is a development organisation dedicated to alleviating poverty by empowering the poor to bring about change in
their own lives. We started out in Bangladesh in 1972, and over the course of our evolution, we have established
ourselves as a pioneer in recognising and tackling the many different realities of poverty.
BRAC achieves large scale, rapid change by working with individuals, families, communities and institutions to overcome
poverty. Our approach is comprehensive – with financial services, capacity building and livelihood development as well as
health, education and social justice – enabling people to realise their potential. Through continuous innovation to introduce
more cost effective solutions and adapting them for greater effectiveness, we scale up for immediate and lasting change.
We are pioneering a new kind of organisation, which integrates development programmes with social enterprises and
enables BRAC and individuals to become self-reliant. While using our southern based knowledge and expertise, we are
constantly learning from people, communities and countries where we work.
ContentsMicrofinance 04
Education 08 Health 12
Agriculture 16 Recruitment, trainingand research 20
Financial Statements 23
SOUTHERN SUDANAnnual Report 2009
Credit Officer Atong Ajak Mayen (26) records loan repaymentsat a microfinance group meeting in Bor in Jonglei State.
BRACin
SOUTHERN SUDANSince our launch in 2007, BRAC has grown to become the largest NGO and provider
of microfinance in Southern Sudan. We now operate 38 branches in seven states with
more than 22,000 microfinance members. Up to the end of 2009, we had disbursed
USD 5.67 million in loans to poor women. BRAC takes an integrated approach to
helping people rise out of poverty and realise their potential. We provide support
services in agriculture, health and youth education. BRAC’s programmes are bolstered
by rigorous research, monitoring and auditing. To build capacity, we comprehensively
train our members and staff. At the end of 2009, we employed 462 Sudanese (92%
women), many of whom are promoted within the organisation.
2009 was a challenging year for Southern Sudan
due to an escalation in conflict and violence which
resulted in numerous deaths and the
displacement of a large number of people. BRAC
is committed to standing beside the people of
Southern Sudan during these trying times and
working with them to further the country’s
development. Through our experience working in
various conflict-affected regions across Asia and
Africa, we understand the importance of
continuing development efforts during times of
conflict so that the poor are protected from further
effects of violence and uncertainty. We have
therefore continued to strengthen and expand our
programmes in Southern Sudan.
We are the largest development organisation in
the country and the leading provider of
microfinance. Our Microfinance Multiplied
approach serves as a platform on which our
unique, holistic development model is built. Our
focus is on improving the economic self reliance
of the rural poor, using microfinance as the
primary tool, reinforced by agriculture, health,
education and livelihood development support.
Agricultural development, in particular, is a priority
as food security, which was severely affected by
decades of civil war, became further exposed
under recent circumstances. Therefore, in 2009,
we expanded our agriculture programme into four
states and will be broadening the scope of our
activities by developing extension networks,
promoting uptake of new technology and scaling
up solutions to rural populations.
In all of our interventions, we place special focus
on the youth, who make up almost half of Africa’s
total population but are relatively neglected by
most mainstream development efforts. We are
currently working with adolescent girls to address
the vulnerabilities resulting from unemployment,
early marriage and pregnancy through
interventions in financial empowerment and life-
skills training.
Our partnerships in Southern Sudan - particularly
with Africa Loan Fund, Bank of Southern Sudan,
FAO, Hilton USA, KIVA, Petrofac, PSI, Strømme
Foundation, UN Capital Development Fund, UNDP
and WFP - are crucial to the sustainability and
growth of our work. With the continued support of
our partners and the strong involvement of our
stakeholders, I am confident that BRAC will be
successful in ensuring that Southern Sudan’s
poorest are given the opportunity to overcome the
prevailing crisis and work towards realising their full
potential.
(Sir) Fazle Hasan Abed KCMGFounder and Chairperson
Chairperson’sStatement
BRAC/ShehabUddin
microfinancelivelihood development services
“During the war my home was destroyedand my three-year-old daughter was killedinside in the bombing. With BRAC we arebuilding a new life. Before I took the loan Ihad many problems, trying to makemoney selling sweets in the school. Now Ican stay in my shop close to home andtake care of my children. I give thanks toBRAC because my business is growing.”
Joyce Jakuru (35), is a microfinancemember in Zendia Village, Juba. Shereceived her first BRAC loan in 2007 andopened a small shop. Now she earns amonthly profit of about 1,300 pounds(USD 570).
04/05BRAC Southern Sudan Annual Report 2009
Microfinance is at the heart of BRAC’sintegrated approach to alleviatingpoverty and helping poor SouthernSudanese women realise their potential.More than 22,000 women aremembers of 1,425 community-basedmicrofinance groups throughoutSouthern Sudan. They gather weekly invillages, towns and city neighbourhoodsto make repayments on their loans andapply for new ones.
“I built this building for my business, pay school
tuition for my children and I’m constructing my
house,” said Ajieth Nyanluak Garang, 28, who runs a
small restaurant in Bupthok Market, Bor, Jonglei
State. “I feel really happy because BRAC came to
Southern Sudan so our women can become self-
reliant.”
Ajieth began in business as a tea-maker, earning 150
pounds (USD 66) a month. With BRAC loans she
began preparing meat, fish and a local flat bread
called kisra. Now the mother of three pays four
workers 300 pounds (USD 132) a month each and
earns a monthly profit of 950 (USD 475). “I’ll make a
plan for saving. As the children grow up they’ll find
everything has been organised by their mother.”
Like Ajieth, borrowers are expanding their small
businesses with loans and other livelihood
development services that are central to our
multifaceted approach. Susan Louise Ayaa, branch
manager for microfinance in the Hai Gabat office,
Juba, said that in the space of three years,
borrowers have been able to scale up their loans
from 500 pounds (USD 220) to 800 (USD 350) to
1,300 (USD 570).
One of Susan’s group members, Beatrice Kojoki, 22,
has followed exactly that microloan trajectory in
improving her shop in Gabat Market selling plates,
cups, soap, salt, cooking oil, basins, nails and other
hardware. “Before BRAC I just put things I was selling
on a table. With my first loan I constructed this small
store where I could sell my goods.” At first, Beatrice’s
sales were 20 pounds (USD 8.75) a day; now her
daily revenue can reach 180-200 pounds (USD 79-
87.70). She faced a setback in May 2009 when the
government demolished squatter settlements in Juba
and she lost her home. “I used some of my loan to
build a new house. From this money I was also
paying school fees for my son, for eating and for
expanding the business. This money has really
improved my life.”
BRAC’s microfinance members are often able to
make big changes in their businesses from the first
loan. Carmela Bavowa Rebean, 42, sits among
sacks of beans, flour and other staples at the
Konykony Market in Bor. The mother of eight began
in 2008 with 500 pounds (USD 220). “I saw the
difference. I could buy a lot of sacks, build my family
home and pay school fees, which I couldn’t pay
before.”
“The challenge here is hunger,” said M. Golam
Mostofa, Microfinance Programme Manager, whilst
talking about expanding the microfinance model into
more remote areas. “People are eating once a day.
They are not working. There are problems with tribal
conflicts. They have no money but we provide loans
without collateral so they can do some business. We
need to move more into the interior where conditions
are worse. My satisfaction will be in reaching them
and helping them.”
Beatrice Kojoki (22), runs ageneral supplies shop inGabat Market, Juba, withsupport from BRAC. Her dailysales have increased from 20pounds (USD 8.75) to upto200 pounds (USD 87.70).
PROGRAMMEHIGHLIGHTS
“The conditions are tough in Southern Sudan. It’s hot and not always safe, but we arecommitted to doing something for the poorest of the poor in the country.” M. GolamMostofa (34), BRAC Microfinance Programme Manager in Southern Sudan
PROGRAMMEACHIEVEMENTS2009
38branches in seven out of ten states– Central Equatoria, EasternEquatoria, Jonglei, Lakes, Upper
Nile and Western Bahr el Gajal – up from 17branches in four states previously.
23,302members and 15,787 borrowersacross 1,425 groups added overthe last year.
306staff by the end of 2009 on the microfinanceteam, compared with 120 in 2008.
USD 2.27million disbursed during the year, bringing the cumulative total to USD 5.67 million.
BRAC's microfinance programme has been
designed to serve large numbers of poor people with
reliable access to cost effective financial services.
Programme ComponentsWomen's Groups: Community partnerships and
institution building are essential for poor people if
they are to change their economic, social and
political conditions. We deliver our Microfinance and
other programmes through organising groups of
poor women who come together to improve their
socioeconomic position.
BRAC microfinance branch offices conduct area
surveys and consult with community leaders and
local elders to select the 25-30 members of each
group. The group is then sub-divided into smaller
groups of five, each with their own elected leader.
The members of the small groups take co-
responsibility to solve peer repayment problems.
New borrower groups meet four times before any
loan disbursement takes place. After that, they meet
weekly to discuss credit decisions with their
dedicated BRAC credit officer and make their loan
repayments. BRAC provides training and technical
assistance to its members and others in the
community, empowering them to earn more income
from existing activities and start new ones.
MicroloansAt the core of the programme are microloans, which
are exclusively for the women participating in the
group process. Borrowers range in age from 20-50
with little or no education. BRAC lends to women
who are not served by other microfinance
institutions. Borrowers typically operate businesses
that provide products or services to their local
communities. Women with seasonal businesses,
PROGRAMMEDESCRIPTION
BRAC provides more than just microfinance. We use themicrofinance groups as a social platform to deliver scaled-up services in health, education, business developmentand livelihood support - all critical components needed toensure that poor people can break the cycle of poverty.
Achiek Kuol Ding runs amarket stall in Bor, SouthernSudan. She began thebusiness with her first BRACloan in June 2008 of 500pounds (USD 224) andreceived her second loan of800 pounds (USD 358) inMarch 2009. She has seen herprofits increase by 50%.
such as farming related activities, may also be eligible
for shorter term loans.
Sudan Recovery FundMicrofinance is not the only way to promote financial
development. The United Nations Development
Programme’s Sudan Recovery Fund for Southern
Sudan (SRF-SS) aims to facilitate a transition from
humanitarian aid to recovery assistance. In 2009, the
SRF-SS awarded BRAC the responsibility to
implement its small grants fund of USD 2.5 million to
as many as 70 national NGOs and community-based
organisations in all 10 states. BRAC has screened
these groups, supported their capacity building and
direct implementation of agriculture, education, water
and other initiatives. The objective of the projects –
47% for agriculture-is to make quick returns for the
community.
Khan M. Ferdous is managing BRAC’s coordination
efforts in Southern Sudan and says the grants will be
distributed in two rounds of USD 1.25 million. “We
want to release the funds as soon as possible.
Already we’ve selected our monitoring staff in all 10
states. Our new colleagues are very young and
will do their best. We are committed to perform well,”
he said.
Md. Abu Bakar Siddique, Country Manager, said the
World Bank will choose some of the projects for
longer-term funding. “This can be a bridge to provide
support to community projects in the interior of
Southern Sudan. It is very important.”
Ajieth Nyanluak Garangruns a small restaurantwith the help of a BRACloan in Bupthok Market,Bor. She is now able tohire workers and earns amonthly profit of 950pounds (USD 417).
Christen Jacoba Monicaserves a customer in hershop which she runswith the help of a BRACloan in Kator Village,Juba.
MicroloansMost popular loan usesRetailing – grocery, hardware stores etc.
Running a bar/drinks shop
Food cooking and vending
Local beer brewery
Charcoal selling
Selling raw fruits and vegetables
Selling second hand clothes/shoes
Running a beauty parlour
Vegetable cultivation
Poultry and livestock rearing
Tailoring
06/07BRAC Southern Sudan Annual Report 2009
2
1
1 2
educationalternative learning programme
“I never went to school before but I wasgiven an interview by the BRAC teacher.Then I was admitted to the school andBRAC gave me books and a pen forwriting. I like mathematics and English.Social studies and science are moredifficult. I want to go to university andbecome a teacher.”
Rose Yoture (10), student of grade 2 in aBRAC non-formal primary school inMunuki, Juba. Her father and mother bothdied during the war and she is beingraised by her grandmother.
In post-conflict Southern Sudan, BRAChas pioneered a non-formal educationprogramme for children who never hadthe chance for an education or whohad dropped out of primary school. Sofar we have opened 110 “second-chance” learning centres in Juba, Torit,Bor and Rumbek, with financing fromthe Strømme Foundation and Petrofac.The goal is to prepare the students toenter the formal government schoolsystem at the grade 5 level.
If you are a young girl living in Southern Sudan today,
you only have a 1% chance of completing your
primary education. This means that every year only
500 girls complete grade 8 from the 64,000 young
girls who are eligible. And out of those 500, only half
will be taught by a trained teacher. As a result, nearly
90% of women in Southern Sudan are illiterate. There
are also only 21 secondary schools in a region about
the size of Eastern Europe.
Our approach to education draws from the
innovations of our low-cost, non-formal primary
education model that operates nationwide in
Bangladesh and Afghanistan, but adapts to meet the
needs of the situation in Southern Sudan.
BRAC has been working on education in Southern
Sudan since 2002 with UNICEF assistance in
curriculum design and operational management. All
the resulting schools were located in the rural areas
and enrolled only girls.
In 2008, we launched our own programme with the
target of opening 1,000 non-formal primary schools
within five years. Nine-year-old Chol Makuek is a
student at the BRAC school in Cuei Atem Village,
Bor. “I’d like to be a leader in the world. I want to
learn what I don’t know. I like science because I learn
about keeping my body clean. I want to be a doctor.”
We have developed a condensed curriculum that
fast-tracks the students back into the formal system
within three years. Children attend the school six
days a week, finishing a grade in nine months and
then moving to the next grade without a vacation.
The programme targets children aged between six
and 11 years who never enrolled in school before or
who dropped out before attaining the basic skills of
reading, writing and arithmetic. Many never had any
opportunity to attend a school before because of
decades of civil war and insecurity.
At 14, Foni Mary Justin is an orphan in Juba who
never went to school. Her mother died in 1996 and
her father succumbed to TB in 1999. Foni is in grade
2 now at the BRAC school in Munuki. “I like English
and math.”
Joan Edwina William, 25, has been a community
organiser in the education programme in Juba for
two years. She also is studying economics at Juba
University and wants to become an accountant. Joan
spent the war years with her siblings in Uganda and
came back in 2007. She supervises 10 schools,
covering the ground between them on foot. “The
pupils are getting something from the education as I
see them improve. Now they’re able to read.”
Joan Edwina William (25), hasbeen a community organiser inthe education programme inJuba for two years.
PROGRAMMEHIGHLIGHTS
“Our biggest success was to be able to open all the schools that we planned. Theeducation authorities of Southern Sudan wanted them open by June and we did it. Wecompleted the training courses for programme staff and teachers. And UNICEF providedthe educational materials.” Md. Kabir Ahammed, manager of the education programme
08/09BRAC Southern Sudan Annual Report 2009
PROGRAMMEACHIEVEMENTS2009 110
schools in our education programme in 2009,up from 50 in 2008. The 60 new schools arein Juba in Central Equatoria state, Bor inJonglei state and Rumbek in Lakes state.
3,300more out-of-school children (of whom 62% are girls) identified and enrolled throughour community organisers from the poorest households. Some 35-40% are thesons and daughters of our microfinance members. We continue to focus on our goalof helping Southern Sudan achieve the Millennium Development Goal of universalprimary education and gender parity in primary schools by 2015.
The goal of BRAC's education programme in
Southern Sudan is to educate children who have
dropped out of school or never enrolled so they can
enter the formal government school system. Our
education programme follows the government
curriculum of the four-year lower primary cycle.
We admit 30 to 35 pupils per school and employ
one teacher to provide a four-year school cycle. We
follow the Government Curriculum. Once pupils
reach grade 4, they can be mainstreamed into public
schools at the grade 5 level. All learning materials are
provided free of charge. Teachers are recruited
locally. Prospective teachers are contacted by BRAC
staff and encouraged to submit an application. We
hire only women who are established as local
residents and have a minimum of eight years
schooling.
The main features of our approach are:� Relevant curriculum providing basic education and
life skills� No financial cost for students or guardians� School timing flexibility� Operating in a close proximity to student's house� Small class sizes managed by female teachers� Little or no homework� Child-friendly teaching environment� Close and supportive supervision� Close involvement of parents and communities in
school management
PROGRAMMEDESCRIPTION
One of the distinctive features of BRAC’s approach is itsinvolvement of a wide range of stakeholders includingcommunity members, local government officials, andprovincial and central education officials.
“I like English and math”says Foni Mary Justin(14), who is getting aneducation for the first timeat the BRAC school inMunuki.
We conduct house to house surveys to identify
prospective students and teachers and cross check
our findings with local education officials to identify
drop-outs and prevent duplication.
Potential teachers are hired by BRAC and given 20
days of basic teacher training designed to be
proactive and participatory, placing emphasis on
practice and role-play teaching. Teacher training
includes topics such as the basic concepts of
education, child psychology, different teaching and
learning techniques and how to deal with children
with special needs.
One female community organiser from the locality is
recruited to look after 10 schools. She visits each
school twice a week to ensure the attendance of the
learners and the progress of learning.
Teachers also receive monthly refresher training
throughout the school cycle to hone and strengthen
their abilities. All teachers are women, which helps
make parents comfortable sending their daughters to
school. This also serves to increase the status of
women in the community.
A school building is rented in the local community,
normally a one-room structure made of bamboo or
mud with a metal roof, no further than one kilometre
walking distance from the students' houses.
Students are taught a curriculum that encompasses
both basic primary education as well as relevant life
skills, such as topics related to health and agriculture.
Flexible school times and a no-homework policy
allow children to complete daily chores and other
productive activities. Zero financial costs to parents
and students plus a relevant curriculum result in
extremely low drop out rates.
BRAC continues to work with the Government of
Southern Sudan to achieve education for all,
especially for girls. The programme contributes to the
basic education of the most deprived children in
Southern Sudan, while also promoting increased
female participation in education, not only as
students but as teachers and paraprofessionals.
10/11BRAC Southern Sudan Annual Report 2009
NEW: ADOLESCENT GIRLSINITIATIVE PROGRAMMEEducation is a major component of BRAC’s Adolescent GirlsInitiative (AGI) in Southern Sudan. With funding from the WorldBank, we will open 100 clubs in 2010 through 10 branches in fourstates. The programme’s objectives are to empower theadolescents aged 15-24 socially and financially. There are sixcomponents – a safe place for socialisation, life-skills training,livelihood training, financial literacy, savings and credit services,and community sensitisation.
Abu Bakar Siddique, BRAC Country Manager, said the livelihoodeducation will include teaching skills for both self-employment andwage employment. “Not all girls will have opportunities to invest intheir own enterprise, so we will be looking to provide training inareas such as hotels and tourism. We will contact employers toassess the demand.”
For those adolescents who want to start their own businesses,we’ll provide money through microcredit. BRAC’s 20 years ofexperience working with adolescent goups in Bangladesh hasshown their average loans are much less than for adults.
The World Bank has chosen the BRAC Research and EvaluationUnit for East Africa programmes to undertake a baseline surveyand ingoing evaluation of the impact of AGI.
healthlivelihood development services
“I am benefiting a lot because theCommunity Health Worker (CHW) andCommunity Health Volunteer (CHV) visitme and show me how to lead a healthylife. With their help, I can seeimprovements in my family’s health. We getour drinking water from the Nile and thenuse WaterGuard from the CHV to purify it.When I was pregnant, the CHW came andtook my blood pressure. She referred meto hospital because it was a bit high.
Hayat Vicky Ismail (27), of NyokuronVillage East, Juba is a patient of BRAC’shealth programme.
12/13BRAC Southern Sudan Annual Report 2009
PROGRAMMEHIGHLIGHTS
“I want to improve our country. The mothers need knowledge on how to care for theirchildren. I give thanks to BRAC because people are now learning something about firstaid in their homes.” Joy Micah Tumalu, 43, community organiser, Munuki branch, Juba.She spent the war years as a refugee in neighbouring Central African Republic.
Each CHV has overallresponsibility for 150 to 200households in her area thatshe will visit, all within onekilometre of her home. A CHVchecks on the health ofhousehold members, offerstreatment for basic illnesses,and checks to see if there arepregnant women in the houseto refer to CHVs for anantenatal checkup.
BRAC takes a multifaceted approach todelivering essential health care inSouthern Sudan. We focus on theprevention of malaria, tuberculosis (TB),and HIV/AIDS, the reduction of infantand under-five mortality rates,increasing accessibility to health bytaking health care to the doorsteps ofthe people, and improving utilisation ofgovernment and private health facilities.
Like many other African countries, Sudan’s
healthcare system is weak and decades of civil war
have made the situation worse. With millions of
internally displaced people returning to their homes
and high levels of extreme poverty, a lack of access
to stable food sources has left 26% of the population
undernourished.
The health care situation in Southern Sudan is much
bleaker than for the rest of the country. Under-five
mortality is considerably higher and more children are
susceptible to die from easily treated illnesses such
as malaria (26%), pneumonia (19%) and diarrhoea
(22%). For adults, the numbers of malaria cases in
the south are 500 per 1000 people, which is more
than double the estimated numbers for the north.
The World Health Organisation estimates that health
coverage is only 30%. Only 5% of pregnant women
in Southern Sudan will be attended by a skilled
health care professional when giving birth.
At the centre of BRAC’s approach are the
Community Health Volunteers (CHVs), who are
women selected from BRAC’s microfinance groups
and trained to provide basic health care. Every day,
120 dedicated CHVs provide door-to-door service to
the communities served by eight BRAC branches in
the Juba area. In 2010, the health programme will be
expanded to three branches in the Bor area in
Jonglei state.
In addition to their own small businesses the CHVs
can also earn a small income from selling health care
products, such as condoms, birth control pills, water
purifiers, antihistamines, antacids, deworming
medication, analgesics and other over-the-counter
medicines. For serious cases, they refer patients to
health facilities.
“Since I started to work with BRAC, people know me
in the community, and even some of them call me
‘doctor’ because they take medicines from me and
get advice,” said CHV Sunday Flora Eluzai, 30, in
Juba. She has more than 150 households in her
catchment area and visits about 15 households a
day.
CHVs are supported and supervised by Community
Health Workers (CHWs), who are staff members
responsible for implementing the BRAC health
programme at the branch level. Among their duties,
they go into the field to help CHVs conduct
community Health Forums on such topics as
sanitation, hygiene, HIV/AIDS and malaria.
Mosharraf Hossain, area health coordinator, said the
free antenatal services began in July 2009 and every
month up to 350 checkups are performed. “Also
every month we organise refresher training courses
for this purpose,” he said. The health workers check
pregnant women for danger signs of oedema,
anaemia and convulsions, the position of the foetus,
and offer advice on proper nutrition and rest.
“A majority of pregnant women helped by this service
live very far from the nearest health facility and benefit
enormously from this home visits,” Mosharraf Hossain
said.
PROGRAMMEACHIEVEMENTS2009
branches being operatedunder BRAC’s health initiativein 2009.8
60extra Community Health Volunteers(CHVs) trained to bring essentialcare services to their
neighbourhoods bringing the total number ofCHVs to 120 by year end. CHVs treated1,270 patients during the year.
1,169health forums conducted by CHWsin 2009.
1,626free in-home antenatalcheckups performed byour team of 17
Community Health Workers (CHWs) under anew BRAC programme that recognises poorwomen can’t afford transportation to healthfacilities.
The BRAC Essential Health Care (EHC) programme
in Southern Sudan is a scalable model of community
health care.
The overall goal of the EHC programme is to improve
health conditions and increase access to health
services by providing basic health services in
communities where BRAC has an established
microfinance group. One member of each BRAC
borrowing group is designated and trained as a
Community Health Volunteer (CHV). CHVs serve the
health needs of the entire community, with particular
attention to poor women and children.
Programme Objectives
� To increase reproductive health care services by
raising awareness, ensuring antenatal care (ANC)
and post-natal care (PNC) visits, and facility-based
deliveries.
� To reduce the incidence of malaria, especially
among pregnant women and children, by
enhancing control and prevention.
� To bring positive behavioural change for
prevention of HIV/AIDS and ensuring access to
HIV/AIDS services through community sensitisation
and participation.
� To develop a community based approach to
increase and sustain TB case detection and cure
rate as per the Millennium Development Goals.
� To improve basic sanitation and hygiene by
introducing behavioural change and ensuring
access to safe water and sanitary latrines.
� To mobilise women and disseminate information
through village meetings and home visits.
� To collaborate with the Government to further
facilitate and strengthen the implementation of
national tuberculosis, malaria and immunisation
programmes.
PROGRAMMEDESCRIPTION
BRAC’s Community Health Workers and Volunteers servethe health needs of the entire community, with particularattention to poor women and children.
Community organiser forHealth Joy Micah Tumalu,talks with members of herhealth team in NyokuronVillage East, Juba.
PROGRAMME COMPONENTS
Reproductive Health CareOne of BRAC's primary concerns is to improve
reproductive health care awareness and service
utilisation. To fulfill this objective, Community Health
Volunteers (CHVs) identify pregnant women during
their household visits and inform the Community
Health Worker (CHW). The CHWs perform antenatal
checkups in the home, raising awareness of
pregnancy care and pre-natal danger signs.
The CHV keeps a check on whether her clients have
taken their Tetanus Toxoid (TT) vaccine. She also
raises awareness of the importance of Voluntary
Counselling and Testing (VCT) for HIV/AIDS, and
Preventing Mother to Child Transmission of HIV
(PMTCT).
Malaria ControlDuring household visits, the CHV identifies suspected
cases of malaria and refers the patients to the
nearest government health centres. She follows up to
determine test results and see if the patient is taking
their anti-malarial medication.
A relative of the patient is put in charge of supervising
the drug intake according to their prescription. The
CHV then conducts a follow-up visit to ensure the
patient's recovery and to make sure that the patient
has not developed further complications. The CHV
keeps records of this information in her household
visit register.
We are delivering home-based management of
malaria as part of the Child Survival Programme of
the Ministry of Health, Government of Southern
Sudan. This is a project in four counties of Lakes
state. Through a community network of our CHVs,
treatment for malaria in children up to five years of
age is provided through artemisinin-based
combination therapy (ACT), relevant information and
counselling as well as follow-up and referral for
severe cases.
TB ControlCHVs implement a well-tested, community-based
approach for increasing and sustaining TB case
detection and treatment.
During household visits, CHVs ask simple questions
related to suspected TB cases (based on
symptoms). When a suspected TB victim is
identified, the CHV motivates that person to be
tested at a nearby government facility. She explains
the dangers that TB can pose to the sick person as
well as the rest of the family. She then follows up on
the patient to determine the test results and advise
accordingly.
Family PlanningDuring regular household visits, the CHV mobilises
and motivates women to use modern methods of
contraception. She provides clients with birth control
pills and condoms. For other temporary and/or
permanent methods, couples are referred to
government primary and secondary healthcare
facilities.
Community Health InitiativesBRAC takes a multi-pronged approach to community
health education. We offer community health forums
on issues such as a malaria, TB and HIV prevention,
maternal health, family planning and sanitation.
Basic Curative ServicesCHVs are trained to diagnose and treat some basic
ailments such as diarrhoea, dysentery, common
cold, helminthiasis, anaemia, ringworm, scabies,
hyperacidity and angular stomatitis. They refer
individuals with suspected conditions to local public
and private health facilities. CHVs earn a small
income by selling over-the-counter medicines to
patients.
14/15BRAC Southern Sudan Annual Report 2009
NEW INITIATIVESBRAC has been selected to be the survey
coordinator and implementer for a malaria
prevention programme covering four counties
with a population of 355,000 in Lakes State.
BRAC is setting up a field office and providing
education efforts, training and workers to
distribute home-based management of
malaria.
Community-based distributors will provide
artemisinin-based combination therapy (ACT)
medication to children under five while
referring other patients to the nearest health
facilities. It is part of a campaign coordinated
by the international health organisation PSI
and funded by the Global Fund The Global
Fund to Fight AIDS, Tuberculosis and Malaria.
agriculturelivelihood development services
“I stayed here during the war. We hid in thebushes and couldn’t grow food. BeforeBRAC I couldn’t grow enough for my familyand only one child was in school. WhenBRAC came, they supplied me with seedsand tools and also food to feed us. Somepeople saw what we were doing andjoined us. Now all my children are inschool and we get a little income.”
Abuk Nyandner Nyuon (37), is a mother offour. She has become the leader of thedemonstration farmers on the Nile River inBor county.
16/17BRAC Southern Sudan Annual Report 2009
PROGRAMMEHIGHLIGHTS
“BRAC has changed my life by providing seeds and food and tools for my farming. As anextension worker, I teach the farmers how to use modern techniques. I feel confidentand happy because my people are getting support and skills in agriculture.”James Mawei Mayom (35), agriculture entrepreneur/extension worker, Jonglei state
With an estimated 70% ofSouthern Sudanese engagedin agricultural work, BRAC isproviding complete agriculturalassistance to workers in thisarea.
BRAC launched an innovative pilotproject in 2008 on the banks of the NileRiver near Juba – an eight-acrecollective demonstration farm usingmodern agriculture methods where theproduce of 27 participating localfarmers went to their cooperative. Itssuccess led to an expansion in 2009 tofour states and a broadening of theinitiative to include individualdemonstration farmers as well asgeneral farmers.
The programme is our response to Southern Sudan’s
food crisis. More than 70% of Southern Sudanese
are engaged in agricultural activities for their
livelihoods and yet most food produce is imported
from neighbouring countries.
The objectives of the agriculture programme are to
increase food security, employment and income
generation; and ensure the utilisation of fallow land,
the diversification of cropping patterns; introduction of
modern technology and the use of organic pesticide,
Integrated Pest Management, manure, etc.
During the long civil war, there was widespread
destruction of farms and essential infrastructure. The
farming communities are slowly recovering but face a
number of problems including low crop yields per
hectare, a lack of availability of high-quality seeds,
and under-utilisation of low-cost irrigation methods.
To tackle these problems, we have linked with
partners such as the UN’s Food and Agriculture
Organisation (quality seeds and tools), the World
Food Programme (food to sustain the farmers as their
crops grow), and the Bangladesh Battalion of the UN
Mission in Sudan (engineering, preparing fields with
bulldozers and tractors).
In selecting the farmers for the programme, we target
returnees and rural poor with active household
heads, especially women. Other vulnerable groups
we reach include orphans, widows, people with
disabilities, single parents and demobilised soldiers.
For the demonstration farms, we arrange to level
the land, plough the fields and provide high-quality
seeds, tools and irrigation. The farmers are trained
in line planting, plant spacing, proper weeding and
other techniques. Severe drought was a problem
throughout Southern Sudan in 2009, but BRAC’s
irrigated fields produced around double the yields
of farmers outside the agriculture programme.
“BRAC has eradicated poverty from my life,” said
Dabora Khor Kelei, 57, leader of the collective
demonstration farmers on the edge of the Nile River
in Bor county, Jonglei state. BRAC established the
10-acre farm in 2009. “I want BRAC to keep up
this effort.”
The 20 experienced farmers range in age from Ajok
Anyieth Awoul at 28 to Amour Deng Ayom at 60. “I
want to dig even at night,” said Amour. “We did not
know each other before,” said Dabora. “When we
started the garden we started knowing each other
gradually. Unity is not a simple thing. We need to
keep united for our vision.”
BRAC’s agriculture programme has also attracted
the interest of other NGOs and the Southern
Sudan government. “The Minister of Education told
us to spread this model in all 10 states,” said
Shawkat Hasan, BRAC’s Programme Manager,
Agriculture.
PROGRAMMEACHIEVEMENTS2009
732the total number of workers in agriculturecomprising of 80 farmers on the four collectivedemonstration farms, 200 individual demonstrationfarmers and 400 general farmers. To support thefarmers, we received seeds and tools from theUN Food and Agriculture Organisation, and foodfrom the World Food Programme.
52agriculturalentrepreneurs/extension workers
appointed; 36 governmentfield-level agriculture stafftrained in 2009.
collective demonstration farms in fourstates up from one small pilot projectnear Juba in Central Equatoria. Thethree new states in which weexpanded into are Eastern Equatoria,Western Equatoria and Jonglei.
4
The agriculture programme addresses the problems
of poor crop productivity, lack of resources and large
areas of fallow land in post-conflict Southern Sudan.
We are evaluating three approaches to see which is
the most effective: collective demonstration farms,
individual demonstration farms, and support for
general farmers.
Collective Demonstration FarmsBRAC established four collective demonstration
farms, each on 10 acres of land. Twenty local
farmers were selected from the community to work
on each demonstration plot. They are split into two
groups of 10 farmers and come every day to work
the farm. All the produce from the farm goes to the
farmers' cooperative. BRAC coordinated developing
the land, providing a water pump so the farmers can
produce crops during the dry period, and giving
technical support with the help of local government
officials. By seeing better results from improved
seeds and effective agricultural tools, we hope other
farmers will be encouraged to cultivate production on
their fallow land.
Individual Demonstration FarmsDue to 20 years of internal conflict and civil war in
Southern Sudan, huge areas of land were left fallow.
When farmers returned they lacked the resources to
get restarted. BRAC launched demonstration projects
in four states to encourage crop cultivation on fallow
land. We created 200 crop demonstrations with the
individual farmers of the communities. Land size for
each demonstration is one acre. BRAC provides
improved seeds, tools, training and also technical
support. The focus is on cultivation of high-yielding
crops, such as maize, sorghum and vegetables.
PROGRAMMEDESCRIPTION
BRAC’s agriculture programme aims to develope post-conflict Southern Sudan’s nascent agriculture sector using amulti-pronged approach engaging local talent at all stages.
The agriculture sector in post-conflictSouthern Sudan suffers from largeareas of under-utilised land, poorcrop productivity and a lack ofresources. Currently BRAC isevaluating three approaches toovercoming these challenges bysetting up collective demonstrationfarms, individual demonstration farmsand by supporting general farmers.
General FarmersGeneral farmers grow crops on small holdings near
their homes. Generally the land size is a half acre or
less. They cultivate sorghum, sesame, ground nut,
vegetables, etc. with seeds provided by BRAC. We
also provide training and tools. The total number of
general farmers is 400 - 100 from each state.
BRAC also provided seeds and technical support to
other farmers for proper utilisation of homestead land.
These farmers cultivated sesame and ground nuts as
well as vegetables on a small piece of land less than
half an acre. In 2009 the total number of these
farmers was 2,646: 660 in Juba, 668 in Torit, 958 in
Bor and 360 in Yambio County.
AGRICULTURE SUPPORTINITIATIVESAgriculture Entrepreneurs/Extension Workersand Programme OrganisersBRAC appointed 52 agriculture
entrepreneurs/extension workers and eight
Programme Organisers in the four demonstration
locations to provide support to the selected farmers.
They coordinate programme implementation at the
area office level, organise training for farmers, ensure
timely input supply to farmers, and also conduct
overall programme supervision. The agriculture
entrepreneurs/extension workers received 12-day
advanced training in modern agricultural practices.
They received seeds and tools from BRAC for their
own cultivation. The Programme Organisers also
received training in agricultural practices.
Capacity development for government staffStaff of the Ministry of Agriculture of the Government
of Southern Sudan needed help with knowledge and
skills related to human resources, office management
and capacity building. BRAC provided appropriate
training for 36 staff at the county level.
Training of FarmersIn addition to providing poor women with investment
capital for their small-scale farming activities, BRAC
offers training and support on modern farming
techniques that can greatly increase their profits.
Small holder and marginal farmers were taught in
their existing farm for 12 days through three different
stages of the cultivation period, and on crop
production practices and techniques. Some 400
general farmers are trained and agronomists assisted
them to choose appropriate crops, ensure correct
planting, spacing, weeding, and post-harvest
management.
BRAC field staff continuously supervised and
monitored the cultivation processes, including
operations such as Integrated Pest Management that
farmers were encouraged to adopt.
18/19BRAC Southern Sudan Annual Report 2009
SUPPORT FROM WORLDFOOD PROGRAMME ANDTHE FAOBRAC distributed 200 metric tonnes of food
from the World Food Programme among 732
farmers to help these farming families for six
months while their crops were growing.
BRAC technical staff also ensured the timely
supply to the farmers of improved seeds and
tools provided by the United Nations’ Food
and Agriculture Organisation (FAO). Such
inputs are not always readily available in
Sudan. The FAO equipment included 24
treadle pumps and four diesel pumps for
irrigation. Agriculture Entrepreneurs/Extension
workers look after the pumps and supply
them for a fee to the farmers according to
demand.
Members of a collectivedemonstration farm withirrigation pipe on the NileRiver in Bor county, Jongleistate.
recruitmenttraining
and research
At the Country Office in thecapital city of Juba, local BRACstaff collaborate with colleaguesfrom Bangladesh on variousdevelopment initiatives.
20/21BRAC Southern Sudan Annual Report 2009
BRAC’s research findings area critical means ofcommunicating with wideraudiences about BRACexperiences on what doesand does not work. In 2009we presented papers atconferences in Washington,DC, and Kampala, reportedon our findings to fiveworkshops for programmestaff at BRAC area offices,and emailed reports topartners, staff and universities.
RECRUITMENTBy the end of 2009, BRAC was employing 462
people from Southern Sudan, 92% of whom were
women in their 20s or 30s looking for the fast career
trajectory that BRAC offers our staff. Jobs that were
advertised and filled in 2009 included credit officers
and branch managers, school supervisors, health
workers and agriculturalists. In addition to these staff,
BRAC engaged 36 expatriates and sector specialists
for the smooth operation of our programmes.
Often, those hired as a credit officers for our
microfinance programme can quickly progress to
become branch managers and then area managers.
Some women start as volunteers – such as a
community health volunteer – and can go on to be
promoted to full-time paid positions. In the last 12
months, we promoted 39 women to managerial
positions.
Training is the backbone of BRAC’s programmes in
Southern Sudan. As BRAC hires new staff, many of
them straight out of college, it is critical to provide
them with sufficient orientation and training. In
addition, BRAC believes in constantly investing in
upgrading existing staff, helping them learn new skills
and grow within the organisation.
All BRAC’s courses are conducted by professional
facilitators who have considerable experience in
Bangladesh and internationally.
CAPACITY BUILDINGBRAC builds capacity through all our programmes. For
example, in the education sector, we open schools in
disadvantaged areas where education services are
weak or non-existent and recruit and train staff and
teachers. In health care, the focus is on providing
primary health care and training Community Health
Workers (CHWs) and other health-care staff. Water
and sanitation projects will focus on the immediate
needs of communities as well as facilitating the
development of water management committees and
other community services.
RESEARCH AND EVALUATIONBRAC’s work in Southern Sudan benefits from a
regional Research and Evaluation unit for East Africa
that has been established in Kampala, Uganda. In its
second year of operation, the unit grew significantly in
terms of staff and projects undertaken, shifting its
focus from data collection in 2008 to analysis in 2009.
The unit is an in-house but independent facility
supporting BRAC’s existing development programmes
in Uganda, Tanzania and Southern Sudan with
continuous and rigorous evaluation. The unit provides
analysis of emerging issues so we can continue to
innovate and become more effective.
With the addition of two researchers in 2009, there
are now five permanent staff, plus field manager,
survey quality controller, data manager and 30 data-
entry operators. “Whenever we have a big survey we
hire around 50 data collectors and supervisors as field
staff,” said Research Manager Abebual Zerihun.
In 2009, the unit conducted three impact evaluations
to measure the effects and extent to which
programme goals were achieved, five formative
studies to help create programmes specific to the
needs of target groups and ensure programme
acceptability and feasibility, and 11 operational studies
to aid in programme operations and improvement.
Training CoursesNo. of participants 2009Microfinance Management Training 149
Finanacial Management Training 29
Microfinanace Refresher Course 14
Operation Management Course for
Micro Enterprise & Lending Programme 4
Basic Training on Health 136
Operation Management Course for
Education Programme 11
Education Basic Training 20
Training on Agriculture Practices 680
Training for Extension Workers 52
Total Number of Trainees 1,095
1 What is the impact of programmeparticipation?
2 How sustainable are the activities rununder each programme?
3 To what extent do programme membersbenefit from BRAC’s interventions?
4 Is the “multiplying” effect oncommunities conditional onthe availability of acombination of BRACprogrammes, such asmicrofinance plusagriculture?
5 How successful areBRAC’s targetingstrategies in reachingthe poor?
6 What structural changesdo we have to adopt inservice delivery to reachremote areas?
six big research questions
Audited
FinancialStatements
of BRAC Southern SudanYear ended 31 December 2009
Auditors’ Report
We have audited the accompanying Balance Sheet of BRAC Southern Sudan as of 31December 2009 and also the related Income and Expenditure Statement and Statementof Cash Flows for the year then ended. The preparation of these financial statements, arethe responsibility of BRAC Southern Sudan’s management. Our responsibility is to expressan opinion on these financial statements based on our audit.
We conducted our audit in accordance with International Standards on Auditing (ISA).Those Standards require that we plan and perform the audit to obtain reasonableassurance about whether the Financial Statements are free of material misstatement. Anaudit includes examining, on a test basis, evidence supporting the amounts anddisclosures in the Financial Statements. An audit also includes assessing the accountingprinciples used and significant estimates made by the management, as well as evaluatingthe overall Financial Statements presentation. We believe that our audit provides areasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all materialsrespect, the financial position of BRAC Southern Sudan as of 31 December 2009 and theresults of its operations and its cash flows for the year then ended in conformity with theaccounting policies summarised in Note-2 of the financial statements.
Dhaka, 07 April 2010 J.R. CHOWDHUDRY & CO.Chartered Accountants
24/25BRAC Southern Sudan Annual Report 2009
BRAC Southern Sudan
BALANCE SHEETAS AT 31 DECEMBER 2009
Notes 2009 2008SP USD SP USD
Property and assetsFixed assets 3 473,131 212,897 241,604 113,195Loans to group members 4 3,903,565 1,968,055 3,713,552 1,856,776Grants and accounts receivable 3,381,923 1,457,725Advances, deposits and prepayments 5 869,048 374,590 781,814 367,464Cash and bank balances 6 20,610,655 8,883,903 13,339,060 6,637,184
29,238,322 12,897,170 18,076,030 8,974,619
Capital and liabilitiesGrants received in advance 7 2,569,305 1,174,927 2,295,061 1,144,574Deferred income 8 421,547 189,261 190,767 87,846Term loan 9 18,044,951 7,777,996 7,805,458 3,728,729Other current liabilities 10 3,763,734 1,604,543 3,677,801 1,960,765Loan security fund 11 1,146,888 494,348 904,034 452,017Capital fund 12 3,291,897 1,656,095 3,202,909 1,600,688Total current liabilities 29,238,322 12,897,170 18,076,030 8,974,619
The attached notes form an integral part of these accounts.
Executive Director Director FinanceBRAC International BRAC International
BRAC Southern Sudan
STATEMENT OF INCOME AND EXPENDITUREFOR THE YEAR ENDED 31 DECEMBER 2009
Notes 2009 2008SP USD SP USD
IncomeService charges on loan 2,300,314 991,515 1,006,043 503,022Other income 13 1,541,567 664,469 180,346 89,301
3,841,881 1,655,983 1,186,389 592,323
ExpenditureSalary and benefits 2,216,697 955,473 803,150 398,155Travelling and transportation 572,927 246,951 167,660 83,233Training and development 291,370 125,591 126,316 61,545Rent, utilities and satationery 751,419 323,888 310,480 153,114Maintenance and general expenses 590,296 254,438 252,220 125,466Reporting and data processing 796 343 215 100Material development 42,042 18,122 42,054 19,560Research and development 38,095 16,420 1,875 872Operating expenses 232,070 100,030 149,833 69,690Student books and kits 45,114 19,446 83,295 38,742HO logistics and management support 572,718 246,861 514,532 255,792Borrowing costs 14 1,291,494 556,678 418,412 209,206Deal costs 386,830 193,415Revolving fund for health volunteers - - 9,955 4,630Loan loss provision 15 470,556 202,826 217,492 108,746Depreciation 59,150 25,496 22,771 11,354Total expenditure 7,174,744 3,092,562 3,507,089 1,733 ,619
Net operating surplus/(deficit) (3,332,863) (1,436,579) (2,320,700) (1,141,296)Donor grants 2,887,851 1,244,763 2,460,655 1,211,275Net surplus/(deficit) (445,012) (191,816) 139,955 69,979Other comprehensive income/loss(Foreign currency loss) (2,142,694) (923,575) - -Net Surplus after adjustment of other 4 4 4 4comprehensive income/loss (2,587,706) (1,115,391) 139,955 69,979
The attached notes form an integral part of these accounts.
Executive Director Director FinanceBRAC International BRAC International
24/25BRAC Southern Sudan Annual Report 2009
BRAC Southern Sudan
STATEMENT OF CASH FLOWSFOR THE YEAR ENDED 31 DECEMBER 2009
2009 2008SP USD SP USD
Cash flow from operating activitiesSurplus of income over expenditure (445,012) (191,816) 139,955 69,979Adjustment to reconcile changes in net assetsto net cash provided by operating actiities:Loan loss provision 470,556 202,826 217,492 108,746Depreciation on fixed assets 59,150 25,496 22,771 11,354
Adjustment for other accountsIncrease in loan security fund 242,854 42,331 659,756 332,857Increase in group members savings deposits - - - -Increase in receivable (3,381,923) (1,457,725) 792,081 386,381Increase in current liabilities 85,933 (356,222) 3,610,374 1,927,875Increase/(decreae) in advances, depositsand prepayments (87,234) (37,601) (758,323) (356,673)Increase in deferred income-investment in fixed assets 4 4 4 4Net cash (used in)/ provided by operating activities (3,055,676) (1,772,711) 4,684,106 2,480,519
Cash flow from investing activitiesIncrease in loan to VO members (509,572) (240,734) (2,860,354) (1,442,047)Increase in fixed deposits (4,900,000) (2,000,000) (2,060,000) (1,000,000)Purchase of fixed assets (294,432) (125,088) (216,081) (100,503)Net cash (used in)/ provided by investing activities (5,704,004) (2,365,822) (5,136,435) (2,542,550)
Cash flow from financing activitiesGrant received during the year 3,367,808 1,363,786 4,141,220 2,050,884BRAC contribution - - 3,000,000 1,500,000Grant utilised during the year for:Operational expenditure and microfinance (2,828,701) (1,219,268) (2,375,292) (1,176,212)Investment in fixed assets - - (216,081) (100,503)Increase in term loan 10,592,167 4,240,733 6,575,458 3,128,729Net cash (used in)/ provided by financing activities 11,131,274 4,385,251 11,125,305 5,402,898
Net increase in cash and cash equivalent 2,371,594 246,718 10,672,976 5,340,867
Cash and cash equivalent, beginning of the year 11,279,061 5,637,185 606,085 296,3184 4 4 4
Cash and cash equivalent, end of the year 13,650,655 5,883,903 11,279,061 5,637,185
BRAC Southern Sudan
NOTES TO THE FINANCIAL STATEMENTSFOR THE YEAR ENDED 31 DECEMBER 2009
1.0. BackgroundBRAC Southern Sudan, an international private development organisation started its activities in March 2007 andregistered under the Ministry of Internal Affairs, the Republic of Southern Sudan with a view to participating in thedevelopment activities by adapting an environmental friendly sustainable development approach through high-impacteducation, health, agriculture and employment and income generation activties for the poor specially for the womenand children.
At present BRAC Southern Sudan has five development program that cover the areas of health, education, adolescentdevelopment program and microfinance to improving the livelihood of the poor people of Southern Sudan.
2.0. Summary of significant accounting policiesBRAC Southern Sudan prepares its financial statements under the historical cost convention on a going concern basis.BRAC Southern Sudan generally follows the accrual basis of accounting or a modified form thereof for key income andexpenditure items as disclosed in the Summary of Significant Accounting Policies. The financial statements areexpressed in Sudanese Pound (SP) and in US dollar (USD).
The significant accounting policies followed in the preparation and presentation of these financial statements aresummarised below:
2.1. Basis of preparation of financial statementsBRAC Southern Sudan maintains its books of accounts and records on a project and branch-wise basis. The countryoffice maintains records of all treasury and management functions. All cash balances including those held for programare held by the country office and transferred to branch offices as required. Balances between branches and countryoffice are eliminated upon combination for the purpose of presentation of the financial statements.
BRAC Southern Sudan's accounting records and financial statements are maintained and presented in accordancewith the principles of fund accounting.
2.2 Donor grantsIncome from donor grants is recognised when conditions on which they depend have been met. BRAC SouthernSudan's donor grants are for funding of projects and programs and for these grants, income is recognised to equateto expenditure incurred on projects and programs. For donor grants which involve funding for fixed assets, grantincome is recognised as the amount equivalent to depreciation expenses charge on the fixed assets concern.
All donor grants received are initially recorded at fair value as liabilities in the grants received in advance account. Forgrants utilised to purchase fixed assets and motor cycles, the donor grants are transferred to deferred incomeaccounts whilst for grants utilised to reimburse program related expenditure, the amounts are recognised as income.Donor grants received in kind through the through the provision of gift and/or service are recorded at fair value(excluding situations when BRAC Southern Sudan may receive emergency supplies for onward distribution in theevents of a disaster which are not recorded as grants). Income recognition of such grants follows that of cash baseddonor grants and would thus depend on whether the grants are to be utilised for the purpose of fixed assets orexpended as program related expenditure.
Grants income is classified as temporarily restricted or unrestricted depending upon the existence of donor imposedrestrictions. For completed or phased out projects and programs, any unutilised amounts are dealt with in accordancewith consequent donor and management agreement.
For ongoing projects and programs, any expenditure yet to be funded but for which funding has been agreed at theend of the reporting period is recognised as grants receivable.
28/29BRAC Southern Sudan Annual Report 2009
2.3. Revenue recognition(i) Service charge on loan from group membersService charges on regular loans, that is, loans where no amounts are overdue as at the end of the reporting periodare recognised on an accrual basis as income. The recognition of service charge ceases when the loan is transferredto non-interest bearing loan account. These loans are referred to as "non-performing loans".
Service charge previously accrued but not received on loans subsequently classified as " non-performing" is reversed.Service charge is included in income thereafter only when its receipts becomes probable generally when it is realised.
(ii) Interest on bank depositsRevenue is recognised as the interest accrues unless collectability is in doubt.
2.4. ExpensesProgram related expenses arise from goods and services being distributed to beneficiaries in accordance with theprogram objectives and activities. BRAC Southern Sudan's Office expenses are allocated to various projects andprograms based on agreement with donors.
2.5 Fixed assetsFixed assts are stated at cost less accumulated depreciation. Depreciation is provided for on a straight line basis overthe estimated useful lives at the following rates:
AnnualAssets depreciation rateFurniture and fixtures 10%Equipment 15%Vehicles 20%Bi-cycles 20%Motorcycles 20%
2.6 Loan to group membersBRAC Southern Sudan's activities includes providing micro credit loans to group members without any collateral, on aservice charge basis under various programs. Loans are stated net of provisions for loan losses.
2.7 Provision for loan lossesLoan losses are provided based on 2 % of the loan disbursed. Non-performing loans are monitored and servicecharges are not recorded. Such loans are written off against the loan loss provision when recovery is unlikely.Management regularly assesses the accuracy of the loan loss provision based on the age of the loan portfolio. Anycollections received from loan previously written off are credited to income.
2.8 Foreign currency translationAt the end of the month expenditure incurred in US dollar during the month is translated into Sudanese Pound at theaverage exchange rate for that month with a view to preparation and presentation of financial statements and otherreports. Monetary assets and liabilities denominated in US dollar at the balance sheet date are translated intoSudanese Pound at average exchange rate for the year.
2.9. Financial instrumentsFinancial instruments are recognised in the balance sheet when the company has become a party to the contractualprovisions of the instruments.
a) ReceivablesReceivables are carried at anticipated realisable values. Bad debts are written off when identified and an estimate ismade for doubtful debts based on a review of all outstanding amounts as at the balance sheet date.
b) PayablePayables are stated at cost which is the fair value of the consideration to be paid in the future for goods and servicesreceived.
2.10. GeneralFigures have been rounded off to the nearest Sudanese Pound and US Dollar.
3. Fixed assetsNet book
Group of fixed assets Cost Depreciation valueOpening Addition Adjustment Closing Opening Charge Adjustment Closing
During2009
USD USD USD USD USD USD USD USD USD
Furniture & fixtures 39,385 50,735 - 90,120 3,347 6,983 - 10,330 79,790Equipment 57,766 47,062 - 104,828 5,285 9,901 - 15,186 89,642Vehicle 15,562 8,876 - 24,438 1,556 3,379 - 4,935 19,503Bicycle 7,763 4,471 - 12,234 1,305 2,332 - 3,637 8,597Motorcycles 5,186 13,944 - 19,130 974 2,791 - 3,765 15,365
4 4 4 4 4 4 4 4 4Total 125,661 125,088 - 250,749 12,466 25,386 - 37,852 212,897
Total in SP 267,835 294,432 - 562,267 26,231 59,150 - 85,381 473,131
2009 2008SP USD SP USD
4. Loan to village organisation membersOpening balance 3,833,696 1,916,848 973,342 474,801Disbursement during the year 5,176,800 2,396,667 5,209,100 2,616,420Realisation during the year (4,516,231) (2,090,848) (2,218,206) (1,109,103)
4,494,265 2,222,667 3,964,236 1,982,118Less: Write off (150,997) (65,085) (130,540) (65,270)
4,343,268 2,157,582 3,833,696 1,916,848Loan loss reserve (439,703) (189,527) (120,144) (60,072)
3,903,565 1,968,055 3,713,552 1,856,776
Loan to group members bear annual service charge at 24% per annum on the amount of loan disbursed.Repayments are made on weekly installment basis.
5. Advances, deposits and prepaymentsAdvance 869,048 374,590 779,214 366,255Security deposit 4 - 2,600 1,209
869,048 374,590 781,814 367,464
6. Cash and bank balancesCash in hand 161,080 69,431 67,277 31,292Cash at bank 13,489,575 5,814,472 11,211,783 5,605,892Fixed deposit (6.1) 6,960,000 3,000,000 2,060,000 1,000,000
20,610,655 8,883,903 13,339,060 6,637,184
6.1 Break-up of fixed deposits are as follows:Name of Bank FDR No. DateNile Commercial bank 0010231001 20.11.2008 2,320,000 1,000,000 2,060,000 1,000,000Nile Commercial bank 0010231004 07.01.2009 4,640,000 2,000,000 - -Total 6,960,000 3,000,000 2,060,000 1,000,000
30/31BRAC Southern Sudan Annual Report 2009
2009 2008SP USD SP USD
7. Grants received in advanceBalance at 1 January 2,295,061 1,144,574 805,262 392,811Grants received during the year 3,367,808 1,363,786 4,141,220 2,050,884Transfered to deferred income-investmentin fixed assets (294,432) (126,910) (216,081) (100,503)Transferred to statement of incomeand expenditure (2,828,701) (1,219,268) (2,435,341) (1,198,618)
2,539,736 1,162,182 - -Donation receivable 29,569 12,745 - -
2,569,305 1,174,927 2,295,061 1,144,574
7.1. Grants receivedName of Donor Name of ProjectKIVA Foundation Microfinance Program - - 20,800 10,400IFAD Microfinance Program 41,708 20,000 360,000 180,000Oxfam Novib Microfinance Program 143,892 69,000 138,300 69,150UNCDF Microfinance Program - - 3,000,000 1,500,000BRAC USA Microfinance Program - - 50,000 25,000SRF(UNDP) Special Program 1,210,548 458,541 - -PSI Health Program 1,174,552 444,891 - -BRAC UK Education Program - - 366,224 170,337BRAC USA Health Program 224,400 85,000 - -Stormme Foundation Education Program 43,394 21,697 - -Stormme Foundation Education Program 100,000 50,000 107,500 50,000BRAC USA Agriculture Program 392,888 196,444 - -FAO Agriculture Program 9,900 4,950 - -FAO Agriculture Program 6,600 3,300 - -FAO Agriculture Program 3,426 1,713 12,402 6,000CGAP FFTIG - - 75,250 35,000WFP FFTIG 16,500 8,250 10,744 4,997
3,367,808 1,363,786 4,141,220 2,050,884
8. Deferred incomeBalance at January 1 186,265 87,846 - -Transferred from grants received in advance 294,432 126,910 216,081 100,503Amortaisation (59,150) (25,496) (25,314) (12,657)
421,547 189,261 190,767 87,846
9. Term loanBank of Southern Sudan 412,000 177,586 103,000 50,000KIVA Foundation 492,831 212,427 181,492 90,746BRAC 1,392,000 600,000 1,230,000 600,000BRAC Africa Microfinance Ltd. 12,296,000 5,300,000 3,315,000 1,500,000United Nations Capital Development Fund 3,452,121 1,487,983 2,975,966 1,487,983
18,044,951 7,777,996 7,805,458 3,728,729
a) Loan from Bank of Southern Sudan USD 177,586 equivalent to Sudanese Pound 412,000 was obtained forsupport to microfinance program and bears interest @ 5% per annum. It is repayable over a period of three yearsfrom the date of receipt of the loan after two years of grace period.
b) Loan from KIVA Foundation USD 212,427 equivalent to Sudanese Pound 492,831 was obtained for support tomicrofinance program. It is repayable in monthly installments starting from October 2008.
c) Loan from BRAC USD 600,000 equivalent to Sudanese Pound 1,392,000 was obtained for support tomicrofinance program. It is repayable within twelve months after five years of disbursement.
d) Loan from BRAC Africa Microfinance Ltd. USD 5,300,000 equivalent to Sudanese Pound 12,296,000 wasobtained for support to microfinance program and bears interest at 12% per annum. It is repayable in quarterlyinstallments starting from December 2012.
e) Loan from United Nations Capital Development Fund (UNCDF) USD 1,487,983 equivalent to Sudanese Pound3,452,121 was obtained for support to microfinance program and bears interest at 3% per annum. It is repayablein semi annual installments over a period of three years from the date of receipt of the fund after two years of graceperiod.
2009 2008SP USD SP USD
10. Other current liabilitiesSalary and benefits 131,872 56,445 - -Interest on HO loan 587,237 251,354 - -HO logistics and management service 673,365 288,219 - -Payable to BRAC Uganda 3,082,659 1,319,465 - -Payable to BRAC, Bangladesh 676,946 289,752 - -Interest on term loan 754,349 322,883 - -Adjustment of other comprehensive income/loss(Foreign exchange loss) (2,142,694) (923,575) - -
3,763,734 1,604,543 3,677,801 1,960,765
11. Loan security fundLoan security fund from members 1,146,888 494,348 904,034 452,017
12. Capital fundOpening balance 3,202,909 1,600,688 62,954 30,709BRAC contribution 534,000 247,222 3,000,000 1,500,000Surplus/(deficit) for the year (445,012) (191,816) 139,955 69,979
3,291,897 1,656,095 3,202,909 1,600,688
13. Other incomeMembership, Loan Application and Appraisal Fee 1,541,567 664,469 155,338 77,669Other income - - 25,008 11,632
1,541,567 664,469 180,346 89,301
14. Borrowing costInterest on term loan 1,291,494 556,678 418,412 209,206
15. Loan loss provisionBalance at 1 January 120,144 60,072 33,192 16,191Provision for the year 470,556 202,826 217,492 108,746Less: Write off (150,997) (65,085) (130,540) (65,270)
439,703 197,813 120,144 60,072
32/33BRAC Southern Sudan Annual Report 2009
The loan classification and provisioning methodology followed by BRAC Southern Sudan is based on theconventional international practice of microfinance institution in different parts of the world catering to a largenumber of borrowers. The methodology which takes in to account international best practice and circumstancesrelevant to Southern Sudan has five aging categories which are labeled correspondingly as "Standard", "Watchlist", "Substandard", "Doubtful" and "Loss". For each aging category and loan classification, there is acorresponding percentage loan loss provision, which is graduated upward as the period of arrears lengthens asshown below:
Loan classification Days in arrears Required provisionStandard Current (no arrears) 2%Watch list 1-30 5%Substandard 31-180 20%Doubtful 181-350 75%Loss Over 350 100%
Had the loan classification and provisioning methodology stated above been followed the required provision wouldbe Sudanese Pound 120,144 and details of which are given below:
Loan 2009 2008classification Days in arrears Principle Loan loss Principle Loan loss
provision provisionSP SP SP SP
Standard Current (no arrears) 2,655,478 53,414 3,235,941 65,023Watch list 1-30 398,577 19,929 443,446 22,172Substandard 31-180 1,091,908 218,382 150,515 30,103Doubtful 181-350 197,305 147,979 3,794 2,846Loss Over 350 - - - -Total 4,343,268 439,703 3,833,696 120,144
2009 2008SP SP
Total Current loan loss reserve 439,703 120,144Total required loan loss reserve 439,703 120,144BRAC current loan loss reserve is 4 4lower than the required reserve - -
Based on the above it is concluded that BRAC Southern Sudan loan loss reserve is adequate because therequired reserve is Sudanese Pound 439,703 which is equivalent to loan loss reserve balance of Sudanese Pound439,703.
16. Donor grantsTransferred from grants received in advance 2,828,701 1,219,268Transferred from deferred income:amortisation of investment in fixed assets 59,150 25,496
2,887,851 1,244,763
BRACSouthernSudan
STATEMENTOFINCOMEANDEXPENDITURE
FORTHEPERIODFROMJANUARYTODECEMBER2009
Education
Education
FFTIG
(Petrofac)
(BRACUSA)
Agriculture
Health
PSI
SRF
Microfinance
Total
SP
USD
SP
USD
SP
USD
SP
USD
SP
USD
SP
USD
SP
USD
SP
USD
SP
USD
Donorgrants
23,041
9,931292,846126,227389,657167,956295,830127,513144,178
62,146
66,329
28,590
222,702
95,991
1,453,268
626,4092,887,8511,244,763
ServicechargeonLoans
togroupmembers
--
--
--
--
--
--
--2,300,314
991,5152,300,314
991,515
Otherincome
82,284
35,468
--
--
--
--
--
--1,459,283
629,0011,541,567
664,469
Totalincome
105,325
45,399
292,846126,227389,657167,956295,830127,513144,178
62,146
66,329
28,590
222,702
95,991
5,212,865
2,246,925
6,729,732
2,900,747
Expenditure
Salariesandbenefits
6,105
2,631
75,480
32,534
128,930
55,573
104,030
44,841
39,402
16,984
51,530
22,211
64,627
27,856
1,857,441
800,6212,327,5451,003,251
Travellingandtransportation
1,507
650
3,723
1,605
20,074
8,653
32,768
14,124
11,176
4,817
2,013
868
24,362
10,501
477,304
205,735
572,927
246,953
Rent,utilitiesandstationery
12,561
5,414
9,721
4,190
32,593
14,049
55,288
23,831
34,341
14,802
3,348
1,443
23,760
10,241
579,807
249,917
751,419
323,887
Maintenanceand
generalexpenses
74,779
32,232
16,476
7,102
87,369
37,659
59,675
25,722
19,621
8,457
550
237
1,246
537
456,627
196,822
716,343
308,768
HOlogisticesand
managementsupport
9,467
4,081
21,724
9,364
33,948
14,633
22,424
9,666
738
318
8,868
3,822
18,287
7,882
457,262
197,096
572,718
246,862
Stafftrainingand
development
--
16,831
7,255
--
19,918
8,585
38,349
16,530
--
7,920
3,414
15,004
6,467
98,022
42,251
Teacherssalary
--
74,062
31,923
36,786
15,856
--
--
--
--
--
110,848
47,779
Teacherstraining
--
--
--
--
--
--
--
--
--
Schoolrent
--
74,325
32,037
46,897
20,214
--
--
--
--
--
121,222
52,251
NGOcapacitydevelopment
--
--
--
--
--
--
82,500
35,560
--
82,500
35,560
Interestontermloan
--
--
--
--
--
--
--1,291,494
556,6781,291,494
556,678
Loanlossprovision
--
--
--
--
--
--
--
470,556
202,826
470,556
202,826
Foreigncurrencygain/(loss)
--
--
--
--
--
--
--
--
--
Depreciationonfixedassets
906
391
504
217
3,060
1,319
1,727
744
551
238
209
--
52,382
22,578
59,150
25,496
Totaloperational
44
44
44
44v
44
44
44
44
4v4
expenditure
105,325
45,399
292,846126,227389,657167,956295,830127,513144,178
62,146
66,329
28,590
222,702
95,991
5,657,877
2,438,741
7,174,744
3,092,562
Netsurplusfortheperiod
--
--
--
--
--
--
--
(445,012)
(191,816)
(445,012)
(191,815)
44
44
44
44
44
44
44
44
44
Total
105,325
45,399
292,846126,227389,657167,956295,830127,513144,178
62,146
66,329
28,590
222,702
95,991
5,212,865
2,246,925
6,729,732
2,900,747
Othercomprehensiveincome/loss
(Foreigncurrencyloss)
--
--
--
--
--
--
--(2,142,694)(923,575)(2,142,694)(923,575)
34/35BRAC Southern Sudan Annual Report 2009
BRACSouthernSudan
BALANCESHEET
ASAT31
DECEMBER2009
Education
Education
FFTIG
(Petrofac)
(BRACUSA)
Agriculture
Health
PSI
SRF
Microfinance
Total
SP
USD
SP
USD
SP
USD
SP
USD
SP
USD
SP
USD
SP
USD
SP
USD
SP
USD
Assets
Fixedassets
7,875
3,544
4,886
2,199
6,662
2,998
10,203
4,591
2,634
1,185
2,340
1,053
--
438,531
197,328
473,131
212,897
LoanstoVillage
Organisationmembers
--
--
--
--
--
--
--
3,903,5651,968,055
3,903,565
1,968,055
Grantsandaccounts
receivable
9,381
4,044
--
20,188
8,702
6528
10,000
4,311
--
--
3,342,2891,440,642
3,381,923
1,457,726
Advances,deposits
andprepayment
--
6,140
2,646
7,223
3,113
--
--
--
--
855,685
368,830
869,048
374,589
Cashinhandandatbanks
(6,370)(2,721)
49,731
22,701
(16,662)
(7,071)131,22459,877
309,328141,5611,159,697529,4981,102,369502,35710,921,338
4,637,70113,650,655
5,883,904
FixedDeposits
--
--
--
--
--
--
--
6,960,0003,000,000
6,960,000
3,000,000
44
44
44
44
44
44
44
44
44
Total
10,886
4,867
60,757
27,546
17,411
7,742141,49264,496
321,962147,0571,162,037530,5511,102,369502,35726,421,408
11,612,556
29,238,322
12,897,171
Liabilitiesandnetassets
Liabilities
Donorfundinvestment
infixedassets
7,875
3,536
4,886
2,194
6,662
2,991
10,203
4,581
2,634
1,183
2,340
1,051
--
386,947
173,726
421,547
189,260
Donorfundinvestment
inloan
--
--
--
--
--
--
--
--
--
Grantsreceivedin
advanceaccount
--
42,940
19,636
--123,28156,375
309,355141,4661,105,883505,713
987,846451,736
--
2,569,305
1,174,927
Termloan
--
--
--
--
--
--
-18,044,951
7,777,99618,044,951
7,777,996
Liabilitiesforexpenses
3,011
1,331
12,931
5,716
10,749
4,751
8,008
3,540
9,973
4,408
53,814
23,787
114,523
50,621
3,550,7251,510,391
3,763,734
1,604,545
Groupmembersavings
--
--
--
--
--
--
--
--
--
Loansecuritydeposit
--
--
--
--
--
--
--
1,146,888
494,348
1,146,888
494,348
Capitalfund
--
--
--
--
--
--
--
3,291,8971,656,095
3,291,897
1,656,095
Total
10,886
4,867
60,757
27,546
17,411
7,742141,49264,496
321,962147,0571,162,037530,5511,102,369502,35726,421,408
11,612,556
29,238,322
12,897,171
BRAC International
Aminul AlamExecutive Director
Imran Matin PhDDeputy Executive Director
Tanwir Rahman CPADirector Finance
BRAC Head Office
BRAC Centre75 MohakhaliDhaka 1212, BangladeshTel: + 880-2 9881265-72Fax: +880-2 8823542, 8823614Email: [email protected]
BRAC Southern Sudan
Md. Abu Bakar SiddiqueCountry Manager
Plot 31,Block L14,Atlabara, JubaSouthern SudanTel: Gemtel: +256 (0) 477 218022Mobitel: +249 (0) 908 246626
Copyright © BRAC
www.brac.net
Concept & Design Tushar/DrikPhotography BRAC, Lorne Mallin, Shehzhad NooraniProduction Drik, Bangladesh (www.drik.net)