ZOA-vluchtelingenzorg - jaarverslag 2008 Engels

ZOA Refugee CareAnnual report 2008

Foreword 16

1. ZOA 2008 at a glance 18

2. Profile of ZOA Refugee Care 20

3. Programme countries – Target group and Core competencies 24

3.1 ZOA Afghanistan 28

3.2 ZOA Cambodia 30

3.3 ZOA Democratic Republic of Congo 32

3.4 ZOA Ethiopia 34

3.5 ZOA Liberia 36

3.6 CDN Myanmar 38

3.7 ZOA Sri Lanka 40

3.8 ZOA North Sudan 42

3.9 ZOA South Sudan 44

3.10 ZOA Thailand 46

3.11 ZOA Uganda 48

4. Quality control and accountability 50

5. Funding 56

5.1. Funding 56

5.2 Information 59

5.3 Communications 60

5.4 Evaluation of Funding objectives for 2008 62

5.5 Objectives for 2009 62

6. Works Council 64

7. The CEO and the Supervisory Board 66

7.1 Report from the CEO 66

7.2 Report from the Supervisory Board 70

8. Financial statements 72

8.1 General introduction 74

8.2 Annual accounts 2008 75

How can you help? 98

3 - AnnuAl REPORT 2008

Contents

This document is a translation of the Dutch Annual Report, formally approved on 25 May 2009


In A WORld Full OF COnFlICT, InjuSTICE, POvERTy, And dISASTER, WE WAnT TO COnTRIBuTE TO SIgnS OF HOPE And RESTORATIOn. WE SEE THIS BEIng REvEAlEd WHERE PEOPlE ExPERIEnCE PEACE, juSTICE, And mu-TuAl TRuST AgAIn, And WHERE THEy REgAIn PERSOnAl dIgnITy And COnFIdEnCE. ZOA ACTS And COnTRIBuTES WITH THE BIBlICAl PERSPECTIvE OF gOd’S KIngdOm, WHICH WIll BRIng RECOnCIlIATIOn And RESTORATIOn TO ITS Full ExTEnT. mEAnWHIlE, gOd CAllS uS TO dO juSTICE And BE FAITHFul TO PEOPlE THAT nEEd OuR SuPPORT.

Our vision


In A WORld Full OF COnFlICT, InjuSTICE, POvERTy, And dISASTER, WE WAnT TO COnTRIBuTE TO SIgnS OF HOPE And RESTORATIOn. WE SEE THIS BEIng REvEAlEd WHERE PEOPlE ExPERIEnCE PEACE, juSTICE, And mu-TuAl TRuST AgAIn, And WHERE THEy REgAIn PERSOnAl dIgnITy And COnFIdEnCE. ZOA ACTS And COnTRIBuTES WITH THE BIBlICAl PERSPECTIvE OF gOd’S KIngdOm, WHICH WIll BRIng RECOnCIlIATIOn And RESTORATIOn TO ITS Full ExTEnT. mEAnWHIlE, gOd CAllS uS TO dO juSTICE And BE FAITHFul TO PEOPlE THAT nEEd OuR SuPPORT.

Our vision


ZOA REFugEE CARE SuPPORTS PEOPlE WHO SuFFER BECAuSE OF ARmEd COnFlICT OR nATuRAl dISASTER, In HElPIng TO REBuIld THEIR lIvElIHOOdS. WE CAll On OuR COnSTITuEnCy And PARTnERS, In THE nORTH And In THE SOuTH, TO TAKE RESPOnSIBIlITy And gET In-vOlvEd. WE PROvIdE mAxImum AddEd vAluE TO THOSE WE SuPPORT And THOSE WHO SuPPORT uS.

Our mission


ZOA REFugEE CARE SuPPORTS PEOPlE WHO SuFFER BECAuSE OF ARmEd COnFlICT OR nATuRAl dISASTER, In HElPIng TO REBuIld THEIR lIvElIHOOdS. WE CAll On OuR COnSTITuEnCy And PARTnERS, In THE nORTH And In THE SOuTH, TO TAKE RESPOnSIBIlITy And gET In-vOlvEd. WE PROvIdE mAxImum AddEd vAluE TO THOSE WE SuPPORT And THOSE WHO SuPPORT uS.

Our mission


Our core values

THE PEOPlE WE SERvE FACE COnSTAnT unCERTAInTy ABOuT THEIR FuTuRE. OuR RESPOnSIBIlITy IS TO PROvIdE THEm WITH SuPPORT THAT THEy CAn COunT On, HOnOuRIng OuR COmmITmEnTS And BEIng FAITHFul TO THEm. FAITHFulnESS mEAnS THAT WE HAvE InvOlvEmEnT WITH COnFlICT-AFFECTEd COmmunITIES unTIl THEy ARE REAdy TO WAlK On THEIR OWn AgAIn. EvEn WHEn THE PuBlIC And POlITICAl CIRCumSTAnCES ARE nOT EnCOuRAgIng, OuR FAITHFulnESS dEmAndS THAT WE mAInTAIn SuPPORT AS lOng AS IT IS REASOnABlE TO dO SO.


Our core values

THE PEOPlE WE SERvE FACE COnSTAnT unCERTAInTy ABOuT THEIR FuTuRE. OuR RESPOnSIBIlITy IS TO PROvIdE THEm WITH SuPPORT THAT THEy CAn COunT On, HOnOuRIng OuR COmmITmEnTS And BEIng FAITHFul TO THEm. FAITHFulnESS mEAnS THAT WE HAvE InvOlvEmEnT WITH COnFlICT-AFFECTEd COmmunITIES unTIl THEy ARE REAdy TO WAlK On THEIR OWn AgAIn. EvEn WHEn THE PuBlIC And POlITICAl CIRCumSTAnCES ARE nOT EnCOuRAgIng, OuR FAITHFulnESS dEmAndS THAT WE mAInTAIn SuPPORT AS lOng AS IT IS REASOnABlE TO dO SO.

faithfulness


Our core values

WE TREAT All PEOPlE EQuAlly And WITH RESPECT. THERE ARE nO dISTInCTIOnS BASEd On RACE, RElIgIOn, gEndER, OR POlITICAl ORIEnTATIOn. AT THE SAmE TImE, WE RECOgnISE And vAluE THAT THERE ARE dIFFEREnT ROlES, POSITIOnS, And RESPOnSIBIlITIES TO BE AWARE OF, PARTICulARly BETWEEn THE nORTH And THE SOuTH And BETWEEn dOnORS And RECEIvERS. ZOA RESPECTS THE CulTuRAl dIFFEREnCES THAT ExIST BETWEEn PEOPlE, COmmunITIES, And ORgAnISATIOnS, WHIlE AlSO AImIng TO BRIdgE THOSE dIFFEREnCES By EnCOuRAgIng muTuAl undERSTAndIng.


Our core values

WE TREAT All PEOPlE EQuAlly And WITH RESPECT. THERE ARE nO dISTInCTIOnS BASEd On RACE, RElIgIOn, gEndER, OR POlITICAl ORIEnTATIOn. AT THE SAmE TImE, WE RECOgnISE And vAluE THAT THERE ARE dIFFEREnT ROlES, POSITIOnS, And RESPOnSIBIlITIES TO BE AWARE OF, PARTICulARly BETWEEn THE nORTH And THE SOuTH And BETWEEn dOnORS And RECEIvERS. ZOA RESPECTS THE CulTuRAl dIFFEREnCES THAT ExIST BETWEEn PEOPlE, COmmunITIES, And ORgAnISATIOnS, WHIlE AlSO AImIng TO BRIdgE THOSE dIFFEREnCES By EnCOuRAgIng muTuAl undERSTAndIng.

human dignity


Our core values

OuR BEnEFICIARIES HAvE A vARIETy OF vAluABlE CAPACITIES THAT ARE WORTHy OF SIgnIFICAnT InvESTmEnT. WE AIm TO BE gOOd STEWARdS TO THE PEOPlE WE SERvE, nuRTuRIng THEIR ABIlITIES THROugH SKIllS TRAInIng And dEvElOPmEnT, In ORdER TO FACIlITATE THEIR IndEPEndEnCE FROm OuTSIdE SuPPORT And gIvE THEm nEW OPPORTunITIES FOR THE FuTuRE.


Our core values

OuR BEnEFICIARIES HAvE A vARIETy OF vAluABlE CAPACITIES THAT ARE WORTHy OF SIgnIFICAnT InvESTmEnT. WE AIm TO BE gOOd STEWARdS TO THE PEOPlE WE SERvE, nuRTuRIng THEIR ABIlITIES THROugH SKIllS TRAInIng And dEvElOPmEnT, In ORdER TO FACIlITATE THEIR IndEPEndEnCE FROm OuTSIdE SuPPORT And gIvE THEm nEW OPPORTunITIES FOR THE FuTuRE.

stewardship


Our core values

ZOA STAndS uP FOR THE RIgHTS OF vulnERABlE And mARgInAlISEd PEOPlE. In THE SOuTH, ZOA COmBATS InjuSTICE By ESTABlISHIng REHABIlITATIOn And RESETTlEmEnT PROgRAmmES FOR PEOPlE AFFECTEd By COnFlICT. In THE nORTH, WE PROmOTE AWAREnESS ABOuT InjuSTICES THAT ARE TAKIng PlACE AROund THE WORld, WHICH EnCOuRAgES A gREATER numBER OF vOICES TO SPEAK OuT FOR juSTICE.


Our core values

ZOA STAndS uP FOR THE RIgHTS OF vulnERABlE And mARgInAlISEd PEOPlE. In THE SOuTH, ZOA COmBATS InjuSTICE By ESTABlISHIng REHABIlITATIOn And RESETTlEmEnT PROgRAmmES FOR PEOPlE AFFECTEd By COnFlICT. In THE nORTH, WE PROmOTE AWAREnESS ABOuT InjuSTICES THAT ARE TAKIng PlACE AROund THE WORld, WHICH EnCOuRAgES A gREATER numBER OF vOICES TO SPEAK OuT FOR juSTICE.

justice

Preface


Reflecting on the previous year fills us with gratitude and pride. At ZOA we are grateful for the blessings we have received in our work. And we are proud that the major changes we introduced in previous years have proven fruitful. We are also proud of the many new staff members we welcomed at ZOA. Our new staff members are immensely dedicated and have rapidly found their bearings within the organisation.

ZOA’s head office in Apeldoorn serves the programme countries. Fundraising, information and policy development are essential to facilitate ZOA’s work in these countries in Africa and Asia. The ultimate objective is to improve the situation of refugees and displaced persons in the countries where ZOA operates. We often ask ourselves ‘what do we aim to accomplish?’The 35th anniversary of ZOA was one of those moments where that question arose again. In conversing with the founders of ZOA, I discovered that while the organisation has changed over the course of those 35 years, the essence has remained the same: persistent concern for vulnerable refugees and displaced persons.While drafting a new plan for labour market communications in 2008, we asked several ZOA staff members in the Netherlands and in the programme countries what they hoped their efforts would accomplish. ‘ZOA is making tremendous changes possible for the people in Ethiopia!’ said ZOA staff member Abdikader Daud. Additional experiences of staff members are featured on the website www.zoa.nl. We believe that the zeal of our staff members may inspire others to come work at ZOA.

Several times during the previous year I had a strong sense of ‘this is it: this is what matters.’ At these moments I suddenly realised: ‘this is what we aim to accomplish.’

Northern Uganda. A satellite camp for displaced persons who have been driven from their homes by the Lord’s Resistance Army. This was the first time I actually saw undernourished children. Children with those swollen bellies. A group of children sat beneath a tree, facing an adult. This is their ‘classroom.’ I became acutely aware ‘this is where we belong.’ This is where ZOA needs to be. This is what we must do – get these people back on track.

Afghanistan. I speak with people who have survived the earthquake and subsequently the harsh winter in Pakistan. As they tell me their experiences, I am deeply moved by their stories. I look into the eyes of these people who watched their children die, because they were unable to feed them. It broke their hearts. And their stories break mine. The differences between us – religion or heritage – no longer matter.

‘Their challenges are becoming our challenges,’ says Bernie O’Neill, country director in Cambodia, about the consequences of the high food prices for refugees in that country. That is the core of our mission at ZOA. This annual report is an account of our work in 2008 and is filled with facts and figures. These facts and figures capture the challenges of refugees and displaced persons. The challenge of feeding your children, or whether your family has a future. These challenges have become our challenges.

I hope that this annual report will not only inform all of you but will also motivate you to continue supporting ZOA!

Johan Mooij, Chairman of the board

Preface

6 - JAARVERSLAG 2005

1. ZOA 2008 at a glance


Target groupIn 2008 ZOA helped about 1.7 million refugees and displaced persons in its programme countries in Africa and Asia. ZOA organised various activities to support the target group: • waterandsanitation,cleandrinkingwater• agriculture,foodsecurityandsubsistence• education• communitydevelopment• strengtheninglocalorganisationsandgovernments• buildingandrepairinginfrastructure• healthcare• wherever possible, projects also address the role ofwomenandgirls,HIV/AIDSprevention and

peace-building.

Support networkZOA has loyal constituents comprising:

Individuals 89.000

Churches 684

Schools 38

Businesses and capital funds 35

ZOA mobilises its constituents via the website www.zoa.nl, as well as via various communication vehicles: • ZOAmagazine(semi-annual)• ZOAmagazine-nieuws(fivetimesayear)• Newsletterdistributedbye-mail(seventimesayear)Additionally, specific communication vehicles address each of the groups within ZOA’s constituency.

Organisation• ZOAadoptedtheSupervisoryBoardmodel.TheSupervisoryBoard,whichwasinauguratedon17

June, monitors the CEO, who is in charge of the organisation. • ZOA improved internalmanagement and control via the Internal Control Framework,whichwas

implemented in full.• ZOAwasissuedISO9001:2000certification,asatributetoZOA’sinvestmentsinorganisational

quality in recent years.

Staff

Staff in the Netherlands 55

Staff in programme countries 870

• ZOAdevotedspecialattentiontostaffsafetyintheprogrammecountries,includingprovidingtrainingand guidance about safety.

• ZOA devoted special attention to the quality of work performed in the Netherlands and in theprogramme countries. Support teams at the head office assist the operations in the programme countries in this respect. The Monitoring and Policy Development Department (MP4) monitorsgeneral organisational standards.

• ZOAconductedastaffsatisfactionsurvey.Thesurveyhasrevealedthatstaffmembersaresatisfiedwith their work at ZOA.

FiguresZOA’s total income equalled € 26,322,000, reflecting an increase of 11% with respect to 2007. The money has been allocated as follows: 91% 5% 4% Projects Fundraising Overhead

1. ZOA 2008 at a glance


2. Profile of ZOA Refugee Care


ZOA Refugee Care is an international relief organisation dedicated to supporting refugees and internally displaced persons in Africa and Asia. The countries where ZOA works have a history of conflict and violence that has left much of the physical and social infrastructure non-functional or dysfunctional, thus seriously weakening the capacity of the social centerfield and the executive local government system. Because of these typical circumstances, especially in countries where ZOA expects to be for an exten-ded period, ZOA often needs to conduct activities and projects for which local organisations or authori-ties have insufficient means. At the same time, ZOA aims to increase the capacity of local counterpart organisations, enabling ZOA to cease operational involvement over time.

The organisation is equipped for this situation, which is typical in many areas where reconstruction ef-forts are in progress. In countries where ZOA has launched long-term rehabilitation programmes, local ZOA chapters are set up that are part of the international ZOA organisation. Staff are recruited locally as much as possible. In fact, about 90 percent are locals.

The figure above depicts the structure of the organisation.

The chief components include:• ThreeoperationsdepartmentsProgrammes,FinanceandFunding.• TwostaffdepartmentsareresponsibleforHumanResourceManagementandMonitoring&Policy(MP4)throughouttheorganisation.

• The management team comprises the individuals in charge of the above departments and theCEO.

• Eachcountryissupportedbysupportteamscomposedoutofthethreeoperationsdepartments.• ThecountrydirectorsreportdirectlytotheCEOandtogetherwiththemanagementteamconstitute

the international management team.

The country organisations are largely independent in their operations and are thus in a position to fol-low local developments and ensure that projects and programmes are effective and efficient. Relations between the head office in the Netherlands and the country organisations target cohesive, continuous policy, quality control, exchanges of knowledge and experience, increased awareness of worldwide refugee problems, financial management and guidance with respect to logistics, fundraising, staff re-cruitment and other boundary conditions.

Support teams have been formed to improve assistance from the head office. Because each support team comprises a member from each of the three operations departments, they approach and assist country programmes from the respective disciplines.

Not all projects and programmes are conducted by the ZOA country organisations. Whenever possible, ZOA works via local partners with sufficient project execution capacity. Even with emergency relief pro-jects, which tend to be short, setting up a local ZOA organisation is sometimes unnecessary. Especially incountrieswhereZOAdoesnotenvisagelong-terminvolvement,suchprojectsareconductedby(orinconjunctionwith)localorinternationalorganisationsthathavealreadyformedalocalnetwork.ZOAmay also assign staff temporarily to such organisations.

Manager General AffairsProgram ManagerProgram Advisor

Programs

Monitoring & Policy Development

Human Resources

CEO

Programma’sFundraising &Education

Finance

Countries

2. Profile of ZOA Refugee Care


Quality standard and codesZOA adheres to the following codes• theRedCrossinternationalcodeofconductforrelieforganisations:‘CodeofConductfortheInter-

national Red Cross and Red Crescent Movement and NGOs in Disaster Relief’;• the internationalcodeofconduct forPeople inAidpersonnel: ‘ThePeople inAidCodeofBest

Practice in the Management and Support of Aid Personnel’;• theGoodGovernanceforGoodCausescode;• theSphereStandardsforcarryingoutemergencyreliefandrehabilitationwork;• theVFIcodeofconductforfundraising.

ZOA’s quality control has held external ISO 9001:2000 certification since 2008.

ZOA’swork ismonitoredbyseveralexternalevaluators (includingvariousauthorities),charteredac-countants and external quality auditors. In addition ZOA has an internal audit system to ensure effective and efficient operations.

Partnerships and memberships

ZOA works with: Added value Extent of affiliation

Network with Tear and Woord en Daad

•AffiliationbasedonsharedProtestantidentity•Informationsupplyandsupportbaseenhancement

•Consultationbetweendirectors•Jointresponsibilityfordevelo-

ping information materials for schools via Just Care entity

Emergency relief cluster with Red een Kind, Tear, Woord en Daad and Dorcas

•AffiliationbasedonsharedProtestantidentity•Jointappealsforemergencyreliefdonations

•Samenwerkingsovereenkomstuitvoering noodhulp

CARE NL •Knowledgeexhange •Programmefinancing partnership

Medair•Affiliationwithrespecttoidentity•Reciprocalstaffassignment

•Partnershipagreementonproviding emergency relief

ZOA works with: Added value Extent of affiliation

EU-CORD, platform of 20 Christian emergency relief and development cooperation orga-nisations. EU-CORD represents members at Voice and Concord meetings.

•LobbyattheEU,representation•Informationsupply•Qualitymanagementstandardisationandbench-

marking

•Member

PSO(VerenigingvoorPersoneleSamenwerking met Ontwik-kelingslanden [Association for human resources cooperation withdevelopingcountries]).

•Knowledgeexchangeanddonorforcapacitybuilding projects

•Member•MAK=MeerjarenAfsprakenKader[multi-yearframeworkagreements]

Prisma(partnershipofChristianorganisations active in internatio-nalcooperation).

•NetworkofChristianorganisations•JointrepresentationinconjunctionwithICCO•Policycoordination•SupportbaseenhancementintheNetherlands•AccesstodonorssuchasEO.

•Member•ParticipationinPrisma’s

support-base enhancing activities.

Partos(umbrellaorganisationforDutch NGOs active in internatio-nalcooperation).

•Sectororganisation:lobbytotheMinistryofForeignAffairs and Dutch parliament •Qualitymanagementstandardisationandbench-

marking •Knowledgeexchange•ViaPartos:EU-NGOliaison.

•Member

VFI(VerenigingvanFondsen-wervende Instellingen [Associa-tionoffundraisinginstitutions])

•Coordination,supportbaseandqualityoffundrai-sing in the Netherlands

•Member

Generally, work in the different partnership arrangements entails no specific risks. Since ZOA shares operational responsibility with CDN and DCU, the usual project risks apply here, as described else-where in this annual report.


Additional offices of the CEOMr. Mooij does not hold any offices that would be cause for a conflict of interest alongside his position as CEO of ZOA Refugee Care:

• Chairmanoftheboard,ECMNederlandinDeventer• MemberoftheBoardofTrusteesforStichtingIKAinAmsterdam• MemberoftheboardoftheBakkerdeJongFondsinZeist• Chairmanoftheboardofthe65+fundinDeventer.


3. Programme countries Target group and Core competencies


Target group (refugees, displaced persons and returnees)ZOAworkswithrefugees(peoplefleeingacrossanationalborder),internallydisplacedpersons(peopleontherunintheirowncountry)andreturnees(refugeesordisplacedpersonsreturningtotheiroriginalareaof residence).ZOAhelps thesepeoplewhenallstructuresareoften lacking,andtheyhavetorebuild their lives from scratch. Before launching emergency relief and rehabilitation operations, ZOA assesses theneedsof the targetgroupandthesituation (baselineresearch).Next,weformulateaprogramme and the projects it encompasses. During and after programme execution, evaluations are conducted among and with the target group.

Emergency relief and rehabilitation activitiesThe emergency relief and rehabilitation activities that ZOA conducts consist primarily of• waterandsanitation,andprovisionofcleandrinkingwaterandahygienicenvironment.• foodsecurity,guaranteeinganadequate,long-termfoodsupply.• education,providinggoodeducationalfacilities.Additional projects in some countries address healthcare and housing.

Central themes: capacity-building, gender, peace-building ZOA has identified several themes that merit consideration in all projects. In ZOA’s view, sustainable developmentshouldaddresscapacity-building,thepositionofwomenandgirls(gender)andpeace-building.

Africa1. Burundi2. Democratic Republic of Congo3. Ethiopia4. Liberia5. North and South Sudan6. Uganda

Asia7. Afghanistan8. Cambodia9. Myanmar10. Thailand11. Sri Lanka

12

3

4

5

6

7

8

9

10

11


Capacity-building is a strategy that strengthens communities and their organisations, enabling them to resume control of their own development process. ZOA trains and advises those working for local or-ganisations. In 2008 local organisations were fully responsible for sections of the programmes in South Afghanistan, Burundi, Cambodia and Sudan.

Improving the circumstances of women often makes things better for their entire family as well. In many countries where ZOA works, women and girls are already at a disadvantage. ZOA aims to help them advance, for example by improving their access to education. ZOA endeavours to achieve effective representation for women in all programme countries on commissions and boards. In Liberia half of all project committee members are women. In Ethiopia ZOA conducts projects to raise awareness about and devise solutions to sexual and other forms of violence against women.

In many countries where ZOA works, scarcity leads to struggles among refugees and between com-munities. In several countries perpetrators and victims will need to a devise new modus vivendi. Peace-building and conflict management then become essential to enable lasting improvement to the living conditions of refugees and displaced persons. Through activities concerning agriculture, drinking water and education, ZOA aims to reduce conflicts and promote peace-building. In Burundi, Liberia, Ethiopia, Sudan, Thailand, Cambodia, Congo and Uganda, ZOA is conducting peace-building projects or inclu-des peace-building in rehabilitation projects.

Emergency reliefIn addition to rehabilitation assistance, ZOA provides emergency relief wherever it is needed. Such aid often comprises food parcels, clothes, water and shelter. In 2008 ZOA provided emergency relief in several of its programme countries. In Sri Lanka ZOA’s emergency relief helped those displaced as a consequenceofoutburstsofviolence.ZOAbeganworkinginMyanmar,togetherwithRedeenKindand Woord en Daad, by offering emergency relief following Cyclone Nargis. In North Sudan ZOA distri-buted emergency relief among refugees and displaced persons in Darfur. In Afghanistan ZOA offered a modest emergency relief programme for displaced persons during the harsh winter.ZOA also worked with Woord en Daad to provide emergency relief to the people in Bangladesh affected by floods. ZOA’s constituents contributed over 52,000 euros toward emergency relief in Bangladesh in 2008.

PartnershipsIn the devastated societies where ZOA works, adequate partner organisations are often lacking. In such cases, ZOA initiates the project plans and subsequently implements them. ZOA works via partner organisations if possible and covers project execution whenever necessary.

Burundi is the only country where ZOA works entirely via a partner. In the other programme countries both models are usually present.

Objectives and resultsThe results achieved through this approach are listed for each country in the chapters below. The head office has identified following programme support objectives:

Objectives for 2008 Objectives achieved

Drafting policy and organising training regarding the civil society, strengthening local organisations and local partner organisations, gender, agriculture and education.

A conceptual framework has been developed for strengthening the civil society. Policy has been drafted for strengthening local partners and about education. A toolkit has been devised to enhance the capacity of local partners. Policy development regarding food security and gender is still in progress. An evaluation of lessons learned about peace-building has been conducted with alocalpartnerinBurundi(MiParec).

ZOA organises regional workshops in Africa and Asia for programme staff to promote exchanges of knowledge and ex-perience between the different countries.

RegionalworkshopshavebeenconductedinThailand(forcountriesinAsia)andEthiopia(forcountriesinAfrica).Policyandcorrespondingtoolshavebeenintroduced and experiences exchanged between countries. The workshops have linked general organisational policy with daily practice in the countries.


Objectives for 2009• ZOAwillcontinuetoinvestinrelatinggeneralorganisationalpolicydevelopmenttodailypracticein

the programme countries. In 2009 this will include organising another round of regional workshops and providing focused support to countries.

• ZOAwilldraft,completeandimplementpolicyframeworksandcorrespondinginstrumentsrelatingtoeducation,foodsecurity,gender,peace-building,CBOcapacityenhancementandwater&sani-tation.

• ZOAwill joinselectedknowledgenetworks,suchasthoseofPSOandCare-Nederland,andwilltake part in the IS Academy ‘Fragile States’.

Burundi

In Burundi ZOA supports the Burundian organisation MiParec, which runs a peace-building and rehabilitation programme. Since the country became independent in 1962, Burundi has suffered deeply from bloody fighting betweentheHutusandTutsis.Over500,000BurundianHutusfledtoTanzania.InBurundihundredsof thousands of Tutsis became internally displaced. At the end of 2001 a three-year transition government was formed, and calm was gradually restored. Massive numbers of Burundian refugees returned during the years that followed. Estimates indicate that 60,000 Burundians will be returning from Tanzania, while about 100,000 are still internally dis-placed in Burundi.

In 2008 ZOA financed a € 100,000 project. The money enabled MiParec to achieve the following results:• Seventymicro-creditgroups(comprisingfifteentotwentymemberseach)wereformed.ThetotalsavingsofthesegroupsexceedtenmillionFBU(about8,500euros).Thismoneyhasbeenusedto extend 1,384 short-term loans within the groups.

• Tenincome-generationgroupswereformedandreceivedassistance.• Fourthree-dayyouthcampswereorganisedandwereattendedbyabout1,400youngadults.The

main objective of the youth camps is to promote reconciliation between the different population groups.

• Nine groups of ten received 6 to 12months of vocational training (in sewing, woodworking,bricklaying, computer technology, car mechanics, food processing, food and beverage service, electricity).

• FourHIV/AIDSgroupsreceivedsupport(towardprovidinginformationtotheirsurroundingsandperformingincome-generationactivities).

ZOA will continue to support the work by MiParec in 2009.


3.1 ZOA Afghanistan

Rehabilitation in a vulnerable country

In Afghanistan ZOA works with refugees who have returned from Pakistan and Iran in recent years. In some cases they are unable to return to their original surroundings, as these areas are too dangerous. As a consequence, these returning refugees became displaced. There are now 236,000 displaced persons in Afghanistan. About three million refugees still live outside Afghanistan and will return in the years ahead. The Afghan authorities do not yet have sufficient means to accommodate all returning refugees. In addition, the country suffers from droughts and floods. The Afghan communities have severe needs in all areas. The circumstances of the communities where returning refugees arrive correspond with ZOA’s mandate: supporting people who are victims of armed conflict or the consequences of natural disasters in rebuilding their lives.In the years ahead more refugees are expected to return, as refugee camps are closed in Iran and Pakistan. At the same time, the number of displaced persons is also likely to increase, due to ongoing fighting between the international coalition troops and the Afghan armed forces on the one hand against the Taliban and rebel groups on the other hand.

ZOA Afghanistan has grown substantially in recent years. This has presented the organisation with the challenge of recruiting enough qualified staff in time. Since 2008 ZOA has also worked in Uruzgan and Kandahar via local partners among returningrefugees and in their communities of residence. In Afghanistan ZOA faces serious safety hazards that regularly prevent staff from conducting field visits. Because the situation in Afghanistan is so tenuous and insecure, ZOA has decided to stop deploying families with children to this country.

Focus on food securityAccess to food and income-generation through agriculture is essential for improving the circumstances of refugees and displaced persons in Afghanistan. Deprived of subsistence opportunities, people will move away to new areas. In Afghanistan people are also suffering from rising food prices, making access to an adequate food supply still more important.In the South and Central Afghanistan ZOA has launched projects intended to increase agricultural output. ZOA helps farmers improve production and market their crops. To make farmers less dependent on rainfall, ZOA builds or repairs irrigation systems. In the North people suffer from recurring droughts andharshwinters,virtuallyeliminatingagriculturaloutput.HereZOAhelpsthepopulationbyprovidingemergency relief and building roads, schools, irrigation canals and wells.ZOA provides vocational training as well. People without land can thus acquire a skill with which to earn a living and support their families. The Afghan communities are thus becoming progressively less dependent on external aid.


3.1 ZOA Afghanistan

Rehabilitation in a vulnerable country

ZOA Afghanistan worked in: North Afghanistan: Jawzjan and Sar-i-Pul Provinces; Central Afghanistan: WardakandKabulProvinces;SouthAfghanistan:KandaharandUruzganProvinces.

ZOA Afghanistan helped: 784.000 people directly and indirectly in the North and 97.000 people in the central region.

ZOA Afghanistan focused on: Capacity-building, water and sanitation, infrastructure, subsistence.

ZOA Afghanistan‘s concrete results included the following:

Training in over 630 villages about local community development: schools, drinking water facilities, hygiene, agriculture.

ZOA Afghanistan worked with: AgencyCoordinatingBodyforAfghanRelief(ACBAR),ActionAid,ANSO(NGOsecurity),BRAC,Cordaid,DACAAR,DutchEmbassy,GermanAgro-Action,GlobalPartners,GTZ,HealthnetTPO,MAIL,Medair,Minis-tryofRefugeesandReturnees(MoRR),MinistryofRuralRehabilitationandDevelopment(MRRD),PeaceWindJapan,PSO,SavetheChildrenNL,SavetheChildrenUK,SERVE,TearfundUK,UNHCR,UNICEFandWFP.

ZOA Afghanistan’s staff: 264 persons.

ZOA Afghanistan received donations from:

ECHO,GTZ-IMB,MinistryofForeignAffairs,MRRD/NSP(AfghanGovernment),WFP.

ZOA Afghanistan’s expenditures in 2008: € 4.229.364

ZOA Afghanistan’s budget for 2009 is: € 2.869.000

Objectives for 2008

1. ZOAAfghanistanwilllaunchaprogrammeintheSouth(KandaharandUruzgan)vialocalNGOs.2. ZOA Afghanistan will prepare the gradual transfer of operations in North and Central Afghanistan to local NGOs.3. ZOA Afghanistan will hire a permanent programme advisor.4. ZOA Afghanistan aims to improve monitoring of safety conditions.5. ZOAAfghanistanwillenhancethecountryofficeinKabultosupporttheprogrammesinNorth,CentralandSouthAfghani-

stan better and to continue guaranteeing the sustainability of the country programme.

Results achieved

ZOA improved organisational standards in 630 villages, improving people’s ability to support themselves.1. ZOA has started setting up a programme in Uruzgan. Research was conducted and ties were formed with strategic partners. 2. Opportunities have been explored for transferring operations in North and Central Afghanistan to local NGOs. This is an

ongoing quest, as few NGOs are active in these areas. 3. ZOA Afghanistan has hired a programme advisor.4. Several staff members attended a security management course. The programme director participated in a crisis manage-

ment simulation in Apeldoorn. A local safety manual has been completed.5. ZOAAfghanistanopenednew,morespaciousofficesinasaferneighbourhoodinKabul.Recruitingqualifiedlocalsforthe

staff proved difficult.

Objectives for 2009

• ZOAAfghanistanaimstoconcludethevillagecouncilsproject(nationalsolidarityprogramme)in630villagesinNorthAf-ghanistan, where the village councils conduct projects independently and provide guidance to their communities.

• ZOAAfghanistanaimstoimplementamonitoringandevaluationsystem.• ZOAAfghanistanaimstoconsolidatethefinancialindependenceachievedin2008.


3.2 ZOA Cambodia A promising future for returning families

During the war in Cambodia, hundreds of thousands of Cambodians fled to Thailand in the 1970s, 80s and 90s. Many refugees started to return in the early 1990s. By 1999 the influx of returning refugees ceased. Over the past decade the returning refugees have done much to rehabilitate their communities. Many Cambodians are motivated to help their communities as volunteers, and established local groups are becoming increasingly experienced and active in setting up and executing development projects.

In 2008 Cambodians experienced a steep rise in food prices, as well as the impact of climate change on their everyday lives. Rainfall became more irregular, and people could no longer rely on a good harvest. In the Oddar Meanchey province ZOA launched agricultural projects to support refugees who had recently returned in 2008. ZOA’s work in Cambodia is at a critical stage. ZOA plans to transfer all projects to local organisations by 2011. In recent years operations in the west of Cambodia have been transferred to local partner organisations. In the two eastern districts of ZOA remains active, although these projects are covered increasingly by local organisations. ZOA Cambodia is now focusing on the Oddar Meanchey province. By 2011 ZOA aims for the people here to be self-sufficient, and for local authorities to be in a position to eradicate poverty. ZOA’s projects are therefore focused primarily on setting up local communities, organisations and authorities. While corruption remains, the Cambodian government has become increasingly well-organised since the end of the war and several democratic elections. Local authorities are very cooperative with ZOA.Local communities are indicating their needs. They have requested help with agriculture and land use, disaster readiness and capacity building. ZOA has a proven track record of setting up and carrying out projects in these sectors with the target group.

Focus on food securityFood security is attainable if the people of Oddar Meanchey know how to raise crops efficiently. For example, farmers should not depend on rice alone but should grow several crops. ZOA’s objectives include ensuring that most families have farmland available to them, that they harvest at least two different crops a year, that they receive access to irrigation systems, and that their homes can withstand heavy rainfall. The people are responsible for project operations, organised by three farmers’ cooperatives and four hundred groups of farmers. This enables them to take charge of their own development.


3.2 ZOA Cambodia A promising future for returning families

ZOA Cambodia worked in: Oddar Meanchey Province.

ZOA Cambodia helped: 36.000 persons.

ZOA Cambodia focused on: Activities to limit exposure to disasters and to promote agriculture, commu-nity development, and capacity-building.

ZOA Cambodia‘s concrete results included the following:

500 farmers were trained in agricultural techniques, 10 partner organisations received assistance, projects to reduce the risk of disasters were conducted in 51 villages, 2 local NGOs received support, 2 farmers’ cooperatives were formed and received aid.

ZOA Cambodia worked with: CIDO,KBA,MinistriesofAgriculture,Education,WaterandLandManage-ment.

ZOA Cambodia’s staff: 26 persons.

ZOA Cambodia received donations from:

AUSAID,DIPECHO,EC,ECHO,EU,LAK,PSO,ZOABusinessNetwork,ZOA NL.

ZOA Cambodia’s expenditures in 2008:

€ 689.034

ZOA Cambodia’s budget for 2009 is: € 876.000

Objectives for 2008

1. ZOA Cambodia aims to continue strengthening local organisations in implementing small-scale projects.2. ZOA Cambodia will continue implementing integrated projects in the two eastern districts, intended to make communities

less vulnerable, implemented by local organisations if possible. 3. ZOA Cambodia will improve access to and the standard of primary schools.4. ZOA Cambodia will support the target group in improve returns from agriculture and livestock breeding.5. ZOACambodiahopestoachievegenderequalityinallorganisationsithasestablishedand/orsupports.6. ZOA Cambodia will help reduce the number of conflicts throughout the country.

Objectives achieved

1. Local organisations have become increasingly independent in recent years. The organisations and groups have benefited greatly from the training and coaching sessions provided by ZOA.

2. Local partner organisations in the two eastern districts are growing more involved in carrying out integrated projects.3. ZOA Cambodia has not conducted educational projects, as funding was unavailable for this purpose.4. ZOA helps farmers grow crops and raise livestock efficiently. These projects have been successful.5. Women account for nearly 50% of the members of local organisations.6. Plans for land use have been approved, and conflicts over land have diminished considerably.

Objectives for 2009

• ZOACambodiaaimstostrengthenthecivilsocietyandlocalauthoritiestoenablethemtofightpoverty inOddarMean-chey.

• ZOACambodiawillcontinuetosupportthetargetgroupbytryingtoincreaseagriculturaloutputandbyreducingexposureto disasters.

• ZOACambodiawillcontinuesettinguplocalpartnerorganisations;ZOAwillseekstrongorganisationstoentrustoperationsto them.


3.3 ZOA Congo Help with a new beginning

In 2008 ZOA decided to launch a programme in the Democratic Republic of Congo in East Africa. Since the 1990s, over three million people have fled conflicts, primarily in East Congo. Although large parts of the country are somewhat more stable since the 2006 elections, violence regularly flares up in the East of Congo between government soldiers and rebel factions. In the second half of 2008 this happened againinNorthKivuProvince.About250,000peoplefled.ThisledZOAtoteamupwithTear,WoordenDaad,RedeenKindandDorcastolaunchanemergencyreliefcampaignintheNetherlands.InCongoTearcarriedoutemergencyreliefprojectsinNorthKivu.ZOA’s activities are focused on South Kivu, where the situation is relatively stable, although theconsequences of the war continue to affect people’s lives. Farmland has been destroyed, and little remains of the social and economic infrastructure. Refugeesare returning toSouthKivu indroves, inpart fromTanzaniaandBurundi.These returningrefugees arrive at Lake Tanganyika, where several relief organisations have arrived to provide them with food, healthcare and education. These facilities and reports of scarcity in their own villages deter refugees from moving on. Sustainable development will not be feasible over the long term in a fairly small area, where increasing numbers depend on very few resources.ZOAisactiveintheFiziregioninSouthKivuProvince,where85,000returningrefugeesanddisplacedpersons live. Over the next two years, their number will increase to 175,000. Approximately 90,000 refugees remain at camps in Tanzania. They will probably return in 2010. Virtually no support and few facilities are available for these returning refugees. Ninety percent of the Congolese subsist from agriculture, but the farmland is insufficient for the vast population. The most vulnerable groups among the returning refugees, such as women, children and the disabled, have a particularly difficult time supporting themselves. Virtually no international organisations help the population restore food security. Accordingly, ZOA has launched agriculture and food security projects to help these people.

Focus on food securityThe food security of people in Fizi has been compromised by armed conflicts, pillaging, depopulation of the area and vast numbers of people returning. Agricultural output has dwindled, and local markets closed. Because so many people became displaced, villages grew depopulated, and valuable knowledge about farming techniques disappeared. Returning refugees need to start all over again. Because reserves are non-existent, and because people lack alternatives to agriculture, many returning refugees are undernourished. ZOA encourages refugees to return to their villages of origin. All people will then have access to farmland and water. ZOA supports returning refugees by training them in effective farming techniques, so that they will produce enough to live from and to sell. ZOA also provides seeds, tools and pesticides. Vulnerable families unable to work the land are given alternative means of earning a living: through animal husbandry and they are provided with loans and medical treatment.


3.3 ZOA Congo Help with a new beginning

ZOA Congo worked in: Fiziregion,SouthKivu

ZOA Congo focused on: Foodsecurity(agriculture),waterandsanitationandhygiene(thelasttwoviaTearFundUK).

ZOA Congo worked with: Local authorities, village committees, local NGOs.

ZOA Congo’s staff: 12 persons.

ZOA Congo received donations from: ZOA’sconstituents(businessesandindividuals).

ZOA Congo’s expenditures in 2008: € 99.034

ZOA Congo’s budget for 2009 is: € 750.000

Objectives for 2009

• ZOACongoaimstoimprovethefoodsecurityofrepatriatedfamiliesandothervulnerablegroups.• ZOACongointendstoestablishtieswithlocalorganisationsandtostrengthentheseorganisations.• ZOACongohopestoaddresspeace-building,genderandHIV/AIDSpreventionandawarenessinallprojects.


3.4 ZOA Ethiopia Helping refugees in their struggle for survival

Since 1994 ZOA has been working in Ethiopia among refugees and displaced persons from various African countries. Eighty thousand refugees from surrounding countries have come to Ethiopia, for example from Somalia, Sudan and Eritrea. Large numbers of Ethiopians are displaced within their own country as well. These displaced persons are not officially acknowledged by the government and there-fore risk being excluded from the food aid distributions. Over the past few decades Ethiopia has been afflicted by famines and deep poverty. Refugees and above all displaced persons not acknowledged by the government are becoming increasingly vulnerable to ongoing disasters, droughts and floods. Becausebasicsupplies(e.g.waterandtimber)areextremelyscarce,refugees,displacedpersonsand‘host communities’ engage in a battle for limited resources. To enable people to coexist peacefully and to encourage them to share the limited resources under these conditions ZOA addresses peace-building and conflict mediation in all projects. ZOA works with Ethiopian displaced persons in the Gambella and Somali regions and supports refugees at camps in Gambella, Bensingul-Gumuz, Tigray and Somali. In 2008 the influx of refugees from Somalia and Eritrea continued. Sudanese refugees are expected to start returning gradually, although their future remains uncertain.ZOA’s work is complicated by the rigid control of the Ethiopian government. In 2008 a new law res-tricted international relief organisations. This law stipulates that relief organisations may no longer be involved in promoting human rights, conflict mediation and peace-building. ZOA commissioned a con-sultant to investigate how this law would affect ZOA’s projects. The consultant concluded that although the new law entails no direct consequences for ZOA’s work, it will limit the freedom of expression of local partner organisations.ZOAEthiopiaperformedwell lastyear.Qualifiedstaffmemberswerehired, includingmanywomen.ZOA Ethiopia worked with the head office to continue strengthening the organisation through training and guidance of field staff.

Attention to food securityThesteepriseinfoodpricesin2008affectedpeopleatrefugeecampsinEthiopia.Highpricesmadeit difficult for them to purchase enough food.In addition, many refugees sell part of the food they receive as emergency relief to purchase supplies such as clothes or medicine. This leaves them virtually without food by the end of the month. ZOA sup-ports them by helping them plant small vegetable gardens, enabling people to grow their own food and reducing their dependence on food aid. Certain projects are selected based on the needs that people express. In the refugee camps people are in dire need of skills to earn a living. Many refugees will eventually return to Eritrea or Sudan. ZOA provides training in earning an income that will benefit them even after they return to their country of origin. And these training courses are not all. ZOA also helps people who have attended training set up their own business. ZOA offers vocational support and assists people getting started by providing materials they need.


3.4 ZOA Ethiopia Helping refugees in their struggle for survival

ZOA Ethiopia worked in: Gambellaregion(BongaandDimmaforthefirstsixmonths),Pugnido,AkoboandItang,BenishangulGumuz,Sherkole,Tigray,Shimelba,Somali,Kebribe-yah,AubariandHartisheik.

ZOA Ethiopia helped: 42.600 refugees in the camps, 20.390 displaced persons, 10.500 people from the host communities.

ZOA Ethiopia focused on: Peace-building, capacity-building and community development, environment, waterandsanitation,foodsecurity,HIV/AIDS,emergencyrelief,education.

ZOA Ethiopia‘s concrete results inclu-ded the following:

Construction of 600 mud huts, construction of 1 primary school, repair of a dam, construction of 2 youth centres in the camps, training for 186 teachers, distribution of 280 kilos of vegetable seeds, 3.200 chickens, 680 goats.

ZOA Ethiopia worked with: Abda,CIFA,EthiopianChurchMekaneJesus(EECMY),DonBoscoCatholic,GambellaPeople’sDemocraticCongress(GPDC),SIM(SocietyofInternatio-nalMinistries).

ZOA Ethiopia’s staff: 48 persons.

ZOA Ethiopia received donations from:

DutchEmbassy,RNE,UNOCHA.

ZOA Ethiopia’s expenditures in 2008: € 2.457.859

ZOA Ethiopia’s budget for 2009 is: € 2.563.000

Objectives for 2008

1. ZOA Ethiopia hopes to work on peace-building with various local and regional authorities.2. ZOA Ethiopia intends to prepare a gradual transfer of projects in Gambella and Beneshangul Gumuz.3. ZOAEthiopiawantstoexploreopportunitiesforworkingwithUNOCHAtohelpdisplacedpersons.4. ZOA Ethiopia aims to exchange more knowledge about peace-building in the region.

Objectives achieved

1. Peace-building now figures in ZOA’s projects. A new law, however, prohibits international relief organisations from beco-ming involved in peace-building and conflict mediation. Projects conducted by ZOA that include peace-building have been approved by the government nonetheless.

2. Two camps for Sudanese refugees have been closed. These refugees have returned to Sudan.3. ZOAworkswithUNOCHAinGambellaamongdisplacedpersons.Fundinghasbeenreceivedtothisend.4. Peace-building projects are at risk as a consequence of the new law. ZOA has managed nonetheless to conduct three

studies about modern and traditional conflict resolution methods in refugee camps.

Objectives for 2009

• ZOAEthiopiaaimstostreamlineoperations,inpartbytrainingitsstaffmembersinplanning,monitoringandevaluationand management skills.

• ZOAEthiopiahopestodevotemoreattentiontonetworkingandlearning.• ZOAEthiopiawishestoexpandthedonorportfolio.


3.5 ZOA liberia In control of the future

ZOA has been working with returning refugees and displaced persons in Liberia since 2003. The majority of the population became displaced during the fourteen years of civil war. Liberia is one of the poorest countries in the world. The destruction caused by the war will take a long time to repair. The infrastructure has been destroyed, and tools and materials are lacking. The superficial stability in Liberia is being undermined by severe poverty and tribalism. People do not know how to care for themselves and their families, and this impedes sustainable development. In ad-dition, illiteracy is rampant. The country is in a state of crisis, because people lack the knowledge to rebuild the economy.Peace in Liberia remains very fragile. UNMIL is present to monitor that peace, but new eruptions of conflicts are feared once the UN departs.During the previous year safety deteriorated in Liberia. The government has not yet managed to take adequate measures in response. Nor do law and order forces function effectively at this time.

In addition to the displaced persons, ZOA helps refugees in Liberia. The refugees have arrived from other conflict situations and have returned to Margibi, to the Montserrado counties and the Paynesville district of the capital Monrovia. ZOA is making a special effort to help vulnerable single-parent families (largelysinglemothers)withincommunities.ZOAhopestorebuildthesecommunitiesandtofacilitaterealisation of a civil society and works with local organisations whenever possible to this end. This way, alldevelopmentwillbebythepeople.ViathelocalorganisationFoundationforHumanRightsandDe-mocracy,forexample,ZOAisactivein33communities.ThisorganisationteachesaboutHIV/AIDSandconducts peace-building activities. On all projects, ZOA aims for balanced representation of women. By 2011, ZOA hopes to transfer all projects to local organisations.

Focus on educationSustainable development is attainable only if people have access to education. Learning to read and write is the first step. During the civil war many schools were destroyed. ZOA supports Liberians by helping them build new schools and repairing existing school buildings. In addition, ZOA supplies the schools with materials. The Funding Department in the Netherlands helps Dutch students become involved with schools in Liberia. In its education projects, ZOA Liberia takes a special interest in participation by girls and women, who have virtually no access to education. Moreover, women and girls who have attended school share their knowledge with the rest of their family.In Liberia ZOA also teaches farmers about new farming techniques and disease prevention and distri-butes seeds and tools.


3.5 ZOA liberia In control of the future

ZOA liberia worked in: Margibi&Montserradocounties–Todeedistrict,KakatadistrictandCareys-burgdistrict,GreaterMonrovia(Paynesville).

ZOA liberia helped: 30.000 persons.

ZOA liberia focused on: Education, food security, water and sanitation, capacity-building of the civil society.

ZOA liberia‘s concrete results inclu-ded the following:

2 training courses for partner organisations, repair of 53 wells, training cour-ses about hygiene for 265 people, 5.400 families received seeds and tools, 5.000 people attended training courses about agriculture and nutrition.

ZOA liberia worked with: Africa2000NetworkLiberia,FoundationforHumanRightsandDemocracy,Study Group Project and Community Empowerment Group, Tolbert Road Community Association.

ZOA liberia’s staff: 34 persons.

ZOA liberia received donations from: CRWRC,HappyGift/WildeGanzen,Prisma,UNHCR,UNICEF.

ZOA liberia’s expenditures in 2008: € 1.434.069

ZOA liberia’s budget for 2009 is: € 1.484.000

Objectives for 2008

1. In 2008 ZOA Liberia will continue training partner organisations.2. ZOA Liberia will do more to elaborate the partnership with CARE Nederland.3. ZOA Liberia will continue helping governments democratise.4. ZOA Liberia will supply new wells and latrines and will help local water management committees.5. ZOA Liberia will provide seeds, tools and livestock to 3,200 families.

Results achieved

1. ZOA organised two training courses for partner organisations about transparent reporting practices. These efforts yielded limited results, as participants were insufficiently equipped to comprehend the information.

2. Unfortunately the proposed joint effort with CARE did not materialise.3. The government was very interested in and excited about participating in ZOA’s training courses. Assistance with planning

and training provided to the government, local authorities and village communities contributed substantially to democratisa-tion processes.

4. ZOA built or repaired 53 wells, trained 265 people in hygiene and formed water management committees.5. ZOA distributed seeds and tools to 5,400 families. In addition, about 5,000 people attended training courses about farming

and nutrition.

Objectives for 2009

• ZOALiberiaaimstoimprovetheorganisationalskillsofstaffmembers.• ZOALiberiawillstartpreparingtotransferoperationstoa localNGOthatwillconsistof localZOAstaffmembers.This

transfer is scheduled for 2011.• ZOALiberiaaimstocontinuealongthepresentcoursetowardimprovingtheeffectivenessofprojectsinthefocusareas

identified in 2008.


3.6 Cdn myanmar The road to rehabilitation

ZOAhasbeenworkingwithWoordenDaadandRedeenKindinMyanmarsince2008.Thiscountryin Southeast Asia has a population of 57 million comprising 130 different ethnic groups. Myanmar has been an independent country since 1948. Political unrest there has been frequent ever since. Ethnic tensions have seriously impeded development. Because of the ongoing tensions and unrest, many people became displaced, and other groups were driven out. Since 1988 Myanmar has been controlled by a military regime, known as the State Peace and Development Council.In early 2008 ZOA started talking with Myanmar’s Ministry of Agriculture and Irrigation about the permit required to operate in certain areas of Myanmar. Because working in Myanmar is highly complex, ZOA has teamed up with Woord en Daad and Red eenKindhere.TogethertheyhaveformedCDN(ConsortiumofDutchNGOs).On6March2009thisconsortium was officially registered by the Ministry of Agriculture and Irrigation.On 2 and 3 May Cyclone Nargis devastated Myanmar. This cyclone was the worst natural disaster in the country’s history. Because of strong winds and heavy rainfall, Myanmar was hit by a tidal wave from theoceanaswell. Thedeath toll exceeded100,000.Homes, cropsandpropertyweredestroyed.People left in droves for areas that were less affected. CDN offered emergency relief in the heavily hit Ayeyarwady Delta to 800,000 displaced persons. Restoring information services was difficult after Nargis. Because of the deficient information services and problematic access to the areas affected, aid efforts were seriously delayed. Many people are still struggling to survive.CDN aims to provide the target group with the support they need to start taking care of their families again as quickly as possible. CDN wants to avert situations where people come to depend on emergency relief or on an organisation for extended periods. CDN relies on people’s dignity and the skills they already have.The Ministry of Agriculture and Irrigation and CDN have agreed that CDN will try to restore agriculture in Labutta Township, the centre of the area hit by Nargis in the Ayeyarwady Delta. The delta, where 7 million people live, is one of the most densely populated areas of Myanmar. CDN supports people with farming tools, seeds and training courses for farmers.

Emergency relief with the focus on food securityThe Ayeyarwady Delta was known as the rice bowl of Myanmar. The inhabitants were relatively affluent. Cyclone Nargis wiped out most of this affluence. During the days following the cyclone the people subsisted on rain water and coconuts. In 2008 CDN therefore focused its efforts mainly on food aid. Most farmers will miss a few rice harvests as a consequence of the disaster. The farmlands have suffered serious damage, and many farmers have no equipment left. Much of the farmland has been contaminated by the salty ocean water that the cyclone carried as far as 35 kilometres inland. CDN is supporting the population with food aid, until the harvests resume. Additionally, CDN provides tools for agriculture and other supplies to help farmers start up again.


3.6 Cdn myanmar The road to rehabilitation

Cdn worked in: Ayeyarwady Delta, Labutta township.

In 2008 Cdn helped: 30.000 persons.

Cdn focused on: Agriculture, food security, subsistence, water and sanitation, vocational training.

In 2008 Cdn’s concrete results included the following:

FourshipmentsofemergencysuppliesweresentfromthecapitalYangonto the heavily hit Ayeyarwady Delta.

Cdn worked with: KBC,CBI.

Cdn’s staff: 8 persons.

Cdn received donations from: KNH,PSO,RedeenKind,TEAR,WoordenDaad,ZOANL.

Cdn’s expenditures in 2008: € 623.857, of which ZOA contributed: € 199.336

Cdn’s budget for 2009 is: € 1.500.000

Objectives for 2009

• CDNwillopenanewworkareainSouthShanProvinceinCentral/EastMyanmar.• CDNwillcontinuetoworkwiththeKarenBaptistChurch(KBC)inLabuttainthedeltaandwiththeCapacityBuildingInsti-

tute(CBI)inYangon.• CDNcontinuestoforgegoodrelationswiththeMinistryofAgricultureandIrrigationinMyanmar.• CDNwilltrytobuildcapacityamongitsownstaffmembersandthoseoflocalcollaboratingorganisations.In2009staff

members will be trained in project cycle management and reporting techniques.


3.7 ZOA Sri lanka

Alleviating the greatest needs among displaced persons

In 2008 Sri Lanka was the scene of fierce battles and armed conflict. Government troops carried outattacksintendedtodrivetheLTTE(TamilTigers)fromtheirfinalstrongholdsintheNorth.Asthearea available to the LTTE became progressively smaller, the space for vulnerable displaced persons shrank as well. Sri Lankans, who had been driven out repeatedly in recent years, turned into hostages in the conflict between the government and the LTTE. In the North about 350,000 people became displaced. The conflict disrupted the cohesion and growth of communities just beginning to recover from the tsunami. The different parties have fostered polarisation, and freedom of expression is in jeopardy. Intimidation, murders and abductions are now commonplace in Sri Lanka.

Emergency relief organisations had difficulty reaching the people in these areas. Organisations were regularly barred from entering the areas where needs were greatest. From late September no relief organisations were allowed in anymore. In addition, the credibility and integrity of relief organisations was challenged through accusations of taking sides in the conflict.ZOA encounters these obstacles as well. The organisation has been working in Sri Lanka via a local partner since 1983 and has been directly active in this country since 1995. ZOA supports displaced persons, returning displaced persons and other Sri Lankans suffering from the consequences of the conflicts and natural disasters. ZOA works with those living in the areas struck by the tsunami. Tentative progress was made with the rehabilitation here. Then these communities were hit by the armed conflict. In Vanni, in the North of Sri Lanka, fierce battles led additional rehabilitation assistance to be delayed and subsequently to be discontinued altogether in this area. ZOA provides only emergency relief here at this time. In more stable areas ZOA has resumed the rehabilitation effort, especially in setting up social structures. A strong community restores people’s confidence in others and in the future.

Focus on food securityZOA Sri Lanka believes that relief work will be sustainable only with support from the communities, and if projects are integrated. This means that ZOA tries to build communities by providing psycho-social assistance, peace-building, capacity-building and lobbying, combined with tangible relief work; food security, shelter and water and sanitation. The resulting emergency situation led ZOA to distribute many food parcels and hot meals in 2008. In addition, displaced persons receive parcels with seeds and tools. These parcels help people survive. Once communities are somewhat more stable, ZOA also trains people to support themselves over the long term. Because of the lack of safety, many people are no longer able to go to the market. ZOA helps them plant small vegetable gardens to supply their daily food needs. Maintaining the gardens also gives them a sense of purpose and reduces their dependence on food parcels.


3.7 ZOA Sri lanka

Alleviating the greatest needs among displaced persons

ZOA Sri lanka worked in: North and East of Sri Lanka, 8 districts: Ampara, Anuradhapura, Battica-loa,Jaffna,Kilinochchi,Mannar,MullaitheevuandTrincomalee.

ZOA Sri lanka helped: 245.000 persons.

ZOA Sri lanka focused on: Shelter, infrastructure, emergency relief parcels, water, sanitation and healthcare, community development and education, food security and subsistence.

ZOA Sri lanka‘s concrete results inclu-ded the following:

3.940 displaced persons received hot meals; 23.145 food parcels were distributed, 6.754 vegetable garden kits were distributed, 4.428 shelters were built, 257 latrines and 224 wells; 4.213 children received school sup-plies, 4.212 people were given psycho-social assistance.

ZOA Sri lanka worked with: Familian, Leads, VOVCOD.

ZOA Sri lanka’s staff: 250 persons.

ZOA Sri lanka received donations from: ECHO,EUROPAID,DHGCK,KIA,PSO,RNE,UMCOR,UNICEF,ZOANL.

ZOA Sri lanka’s expenditures in 2008: € 4.315.816

ZOA Sri lanka’s budget for 2009 is: € 4.080.000

Objectives for 2008

1. ZOA Sri Lanka will set itself apart from other NGOs by operating closely with communities and by focusing on community-based approaches to make projects more sustainable.

2. ZOA Sri Lanka will continue education projects for displaced persons.3. ZOA Sri Lanka will become more specialised in providing temporary and semi-permanent accommodations.4. ZOA Sri Lanka extends the water and sanitation training programme for staff members in Trincomalee to other districts.5. ZOA Sri Lanka will improve the quality of agriculture and income-generation projects.

Objectives achieved

1. In the North ZOA involved local groups in strengthening the communities. In the East ties with communities were difficult to maintain, because many communities became displaced.

2. In 2008 ZOA provided school supplies, trained teachers, supported volunteer teachers and built 29 preschools. School dropout rates declined, and school performance improved.

3. ZOA specialised in planning and preparing shelter for the massive returns anticipated from the North. 4. ZOA formed working groups for each sector and developed quality manuals, such as for water and sanitation, getting staff

members in other areas involved in this cause as well.5. ZOA formed a working group to improve agriculture and income-generation projects.

Objectives for 2009

What ZOA accomplishes, and how ZOA goes about this, depends on the current situation, and on whether the war continues, or a peace agreement is signed. ZOA needs to be flexible about scheduling and location. • ZOASriLankaaimstoprovideemergencyreliefinVanni,NorthSriLanka–ifthisareabecomesaccessibleagain.• ZOASriLankawantstoextendemergencyrelieftodisplacedpersonswhohavereturnedandarestayingincampsinthe

North. In addition, ZOA plans to help people from different ethnic groups return to their original surroundings in the North and East of Sri Lanka.

• ZOASriLankaintendstoexpandoperationstotheSinghalesecommunitiesinareasborderingonthepresentworkareas.


3.8 ZOA north Sudan

Education for the future

Darfur has a population of about six million, including 2.5 million displaced persons: Sudanese who have fled the destruction in their villages to escape the violence resulting from the struggle among rebel groups and between rebel groups and the government’s armed forces. Despite the peace agreement signed there in 2006, chaos and insecurity still prevail. Safety conditions in Darfur deteriorated in 2008. Conflicts regularly erupted between government troops and rebel groups. The government is unable to stop the ongoing battles, and even the international community cannot do much. This makes planning a future very difficult for the displaced persons in Darfur. Most refugees and displaced persons have depended on emergency relief for years now. In various parts of Darfur, especially in South Darfur, are communities where rehabilitation is possible. ZOA works in several camps for refugees and displaced persons in South Darfur. Insecurity and chaos are rampant here. Authorities are non-existent; there are only conflicting groups, which are often internally divided as well. As a result, ZOA has to allow for a strong element of insecurity it its plans and needs to be very flexible – nothing is certain. ZOA concentrates on helping refugees and displaced persons in Darfur who have the means to support themselves. These people need to learn how to advance independently from foreign relief organisations.ZOA supports refugees and displaced persons through practical measures. All projects address peace-building.ZOAorganisesnegotiations betweenpotentially conflictinggroups (e.g. livestockbreedersandfarmers),beforerefugeesreturn.IntheprocessZOAintroducesthe‘justrewards’principle:activeinvolvement will be rewarded. ZOA supports livestock owners by providing vaccinations, helping farmers prevent diseases and introducing innovative farming practices. ZOA hopes to strengthen the communities by reinforcing the civil society. People gather in committees to reach agreements about the use of resources. In 2008 ZOA launched a new programme in the city of Ed Daein and the surrounding camps. Ed Daein is in South Darfur, in the Southeast Nyala district. ZOA works in four communities here, among about 90,000 displaced persons. People’s primary needs concern emergency relief: food, water and healthcare. Various international organisations already work with the displaced persons here. ZOA concentrates on building schools and organising education.

Focus on educationEducation is pivotal to the sustainable development of communities in Darfur. Schools are safe havens for children, who would otherwise risk falling into the hands of rebel groups from the age of eight. New facilities materialise around schools as well. Schools thus make communities more cohesive.ZOA concentrates on establishing parent-teacher associations that take charge of the school. A federation of school associations makes for a new civil society and lobbies with the government. The projects that ZOA sets up for education, food security and water and sanitation are all interrelated. ZOA also reaches out to women and young adults through centres for adult education and youth centres.


3.8 ZOA north Sudan

Education for the future

ZOA north Sudan worked in: South Darfur: Gereida district, Abu Ajura district, Mose, Sekale, Elseref and displaced persons camps in Nyala.

ZOA north Sudan helped: Over 90.000 persons.

ZOA north Sudan focused on: Education, food security, water and sanitation and income-generation activities.

ZOA north Sudan‘s concrete results included the following:

33.000 children in Darfur attend school, 5.000 farmers, 3.000 people attend adult education classes, 2.000 young adults are involved in com-mittees and projects, 30.000 new fruit trees have been planted across theworkareas(thesetreesretainwater,providefoodthatanimalscan-notreach,shadeschools,demonstratecyclesofnaturetochildren).

ZOA north Sudan worked with: Sudanese Red Crescent, Sudan Aid.

ZOA north Sudan’s staff: 50 persons.

ZOA north Sudan received donations from:

CHF,CRWRF,DCPSF,ECHO,FAO,ICCO,PSO,RedeenKind,Unicef,ZOA NL

ZOA north Sudan’s expenditures in 2008: € 1.211.878

ZOA north Sudan’s budget for 2009 is: € 2.143.000

Objectives for 2008

1. In the course of 2008 ZOA North Sudan will launch a second programme in Darfur.2. ZOA North Sudan will focus still more on capacity-building for its own employees and those of partner organisations.3. ZOA North Sudan will give greater consideration to areas such as gender and peace-building within all projects.

Objectives achieved

1. In July 2008 ZOA set up projects for displaced persons in Ed Daein and surrounding camps.2. In October 2008 ZOA North Sudan drafted a plan to enhance the capacity of internal staff members. From July they were

trained to conduct projects successfully, together with workers from local groups. This reveals that the local partners require additional training in these skills.

3. A great many women participate in training sessions and committees of the communities. In 2008 regular meetings were convenedbetween(potentially)conflictinggroupstodiscusscommoninterests.

Objectives for 2009

• ZOAaimstocontinuestrengtheningthecivilsocietyinitsworkareas.• ZOAhopestoimprovemanagementskillsandknowledgeofitsownstaffmembers.• ZOA intends togrow tobeable tosupport thevastnumberofdisplacedpersons inneedofpersonaldevelopmentas-

sistance.


3.9 ZOA South Sudan Supporting the most vulnerable

In South Sudan there is a very fragile peace. Whether this peace will last should become clear following a referendum in 2011. People worry about the future and are uncertain whether peace will prove sustainable. The need is great: food and drinking water are scarce. Few or no basic facilities such as schools and hospitals are available. Outbursts of violence in the past two decades have torn families apart and caused over four million people to become displaced. In recent years many refugees have returned. As a consequence of wars and violence, the infrastructure in South Sudan remains very poor, and large numbers of people in the South still lack access to basic facilities.ZOA has worked in South Sudan among those who are most vulnerable since 1998. In South Sudan these people have not only those who have fled but especially those who were unable to escape the violence.ZOAsetsupprojectsintendedtoeradicateextremepovertyandsocialexclusion.Here,ZOAcatersspecificallytothemostvulnerable:girls,peopleinfectedwithHIVandpeopleseriouslyatriskofbecomingcontaminatedwithHIV.Whereverpossible,peace-buildingandequalopportunities forwomen are addressed in all projects.ZOA expects to remain involved in South Sudan for a long time to come. After all, South Sudan is still so vulnerable and has a weak civil society that is progressing very slowly. Transferring activities to local organisations will be a very gradual process. Local organisations take a long time to become active and lack qualified staff. Sustainable development is complicated, because people are suspicious and lack the confidence to invest in the future.In 2009 ZOA hopes to launch a programme in the East of Juba County. This is a depopulated area, where preparations are in progress for the return of inhabitants. Needs are tremendous in this area. There are too few organisations to meet the enormous needs among the people.

Focus on educationSustainable development of people affected by conflicts starts with education. Education makes vulnerable people independent and helps them become stronger. ZOA focuses on primary and pre-school levels. In addition, ZOA organises informal education: training sessions, literacy courses for adults and vocational programmes. These projects that promote education and access to education cater primarily to the most vulnerable groups in society, such as women, girls, orphans and children with disabilities. The main purpose of educational facilities in South Sudan is to involve the people, raise the standard of schools and encourage parents to have their children attend school.

ZOA also supports the establishment of educational committees formed by people from the communities. This way, people assume responsibility for their schools and educational systems. ZOA conducts these educational projects together with partner organisations. In addition, ZOA helps the Sudanese Ministry of Education make schools accessible to the most vulnerable groups.


3.9 ZOA South Sudan Supporting the most vulnerable

ZOA South Sudan worked in: Juba, Terekeka, Lainya, Morobo, Maridi, South Ibba counties.

ZOA South Sudan helped: 152.000people(education:15,000,HIV:15.000,waterandsanita-tion:30,000,healthcare:92.000).

ZOA South Sudan focused on: Healthcare,water,hygieneandsanitation,primaryeducation,incomegeneration,HIV/AIDS,communitydevelopment.

ZOA South Sudan‘s concrete results inclu-ded the following:

92.000 people received aid at a centre for basic healthcare, 1.866 peopleweretestedforAIDS,projectsforawarenessaboutHIV/AIDSreached 16.000 people, 35 teachers were trained, 1.252 adults at-tended a literacy course, 57 people received vocational training.

ZOA South Sudan worked with: Across,AktionAfrika,HilfeInternational,EpiscopalChurchofSudan(ECS),ICCO,InstituteofPeaceandConflictStudies(IPCS),MalteserInternational, Maridi Service Agency, Presbyterian Church of Sudan (PCOS),Scope,SudanCouncilofChurches,SudanHumanitarianAssistance(Suha),UNICEF,UNOCHA,WHO.

ZOA South Sudan’s staff: 84 persons.

ZOA South Sudan received donations from: EOMetterdaad,ICCO,Min.ofForeignAffairs(MFS),PSO,OFDA,RRP.

ZOA South Sudan’s expenditures in 2008: € 1.732.106

ZOA South Sudan’s budget for 2009: € 3.624.000

Objectives for 2008

1. ZOA South Sudan will continue strengthening the capacity of village organisations and local authorities.2. ZOA South Sudan will monitor work with partner organisations more systematically.3. ZOA South Sudan will improve access to education and safe drinking water.4. ZOA South Sudan aims to continue increasing participation by women and girls on all projects.5. ZOA South Sudan intends to address peace-building and conflict prevention on all projects.

Results achieved

1. InthedifferentworkareasagreatmanyParent-TeacherAssociations,VillageHealthCommittees,AIDSpreventioncommit-tees, Water Committees and literacy groups performed well. Such groups enable the target groups to take responsibility.

2. ZOA South Sudan worked with seven partner organisations. This partnership has been evaluated systematically. The per-formance of these organisations has been assessed, and they are involved in the work.

3. In all areas the number of people attending some type of education increased. In two work areas wells were repaired and water committees formed.

4. The number of girls attending school increased in 2008. Of all primary school students, girls account for 45.6 %. Among the local groups, women’s groups account for 75 %.

5. ZOA is better able to address peace-building within all projects. Eleven staff members and two workers from partner orga-nisations attended peace-building training sessions. In addition, ZOA joined a UN group of other NGOs conducting research onhowtoaddressethnictensionsaroundKuda.

Objectives for 2009

• ZOASouthSudanpaysmoreattentiontocommunicationwiththetargetgroupbyinvestinginevaluationmeetings.• ZOASouthSudanhopestofocusmoreonraisingawarenessamongthetargetgroupaboutsustainabledevelopmentofthe

communities to reduce the number of people dependent on aid. • ZOASouthSudanintendstolaunchaprogrammeintheeasternpartofJubaCounty.


3.10 ZOA Thailand Education as the first step toward independence

After twenty-five years the Karen refugees in the camps along the border between Thailand andMyanmar(formerlyBurma)arestillunabletoreturntotheircountry.About136,000refugeesliveinthecamps, where they have been arriving from Myanmar since 1984. After all these years, their situation has hardly changed. Some refugees have the opportunity to emigrate to the United States or Canada, but most have to try to start a life in the camps. ZOA intends to do its utmost to prevent this bleak situation from turning into a forgotten crisis.

ZOAhasworkedwithKarenrefugeessince1984.In1997ZOAlaunchedtheKarenEducationProject(KEP)toproviderefugeeswithprospectsforlastingdevelopment.Educationisessentialforattainingindependence. The refugees live in isolated camps and rely heavily on relief organisations as a result. This prevents them from operating independently. They have few opportunities to manage on their own. ZOA tries to help those living in the camps become self-sufficient again and therefore focuses on strengthening the civil society, organisations and groups formed by the people in the camps. This effort is also conducive to the sustainability of ZOA’s projects. To promote lasting benefits, ZOA tries to harmonise educational projects with the Thai educational system. As a result, the Thai Ministry of Education has a simpler time acting in a supervisory and advisory capacity.Camp residents are deeply dependent on the Thai government for their future. At this time, refugees are prohibited from living and working outside the camps.

The camps are very densely populated. This causes tensions; not all groups tolerate each other. Crime rates are rising in the camps. Domestic and sexual violence are commonplace. Wherever possible, ZOA devotes attention to the position of women and addresses peace-building in its projects.

Focus on educationProviding education is the main focus of ZOA Thailand. ZOA supports the schools in the camps and organises training for teachers. In addition to primary school and higher education, English lessons and vocational and skills training are available. ZOA also designs curricula and distributes school supplies and materials for vocational programmes. The objective is for schools and committees for education and vocational training – comprised of people from the camps – to operate increasingly independently andtoruntheeducationalprojectsentirelyontheirownby2012.TheKarenEducationDepartment(KED)hasbeenformedtothisend.KEDstaff–themselvescampresidents–aretaughtmanagementskills. Increasing numbers of staff are able to work without supervision.ZOA faces the challenge of maintaining an adequate supply of well-trained teachers, as many of the educated move to other countries. A teacher shortage is therefore a serious risk. ZOA tries to compensate by organising a pre-service training for prospective teachers. This way a pool of future instructors is always available.


3.10 ZOA Thailand Education as the first step toward independence

ZOA Thailand worked in: MaeHongSonprovince:MaeRaMaLuangandMaeLaOonrefugeecamps;Takprovince:MaeLa,UmpiemandNuporefugeecamps;Kancha-naburiprovince:DonYangrefugeecamp;Ratchaburiprovince:ThamHinrefugee camp.

ZOA Thailand helped: 136.000 people, both directly and indirectly.

ZOA Thailand focused on: Basic needs, education, vocational training, income-generating activities.

ZOA Thailand‘s concrete results included the following:

112 trainers attended a vocational training course, 2.504 people attended vocational training, 2.577 students took English lessons, 1.600 teachers and 36.000 students received school supplies.

ZOA Thailand worked with: CommitteefortheServicestoDisplacedPeopleinThailand(CCSDPT),KarenEducationDepartment(KED),ThaiMinistryofEducation(MoE),ThaiEducation Institutions.

ZOA Thailand’s staff: 65 persons.

ZOA Thailand received donations from:

BaptistWorldAidAustralia(BWAA),BelgianEmbassy,EU,MinistryofForeignAffairs,PSO,RighttoPlay,UNHCR,UNICEF,WildeGanzen,WorldEducation(WE),ZOANL.

ZOA Thailand’s expenditures in 2008: € 4.424.020

ZOA Thailand’s budget for 2009 is: € 3.797.000

Objectives for 2008

1. ZOAThailandwillcontinuestrengtheningthecapacityoftheKEDpartnerorganisation.2. ZOA Thailand will continue improving the quality of education and occupational training, so that refugees have more op-

portunities to support themselves.

Objectives achieved

1. KEDstaffmemberswereprovidedwithmanagementtraining.Increasingnumbersofstaffareabletoperformtheirdutiesand take decisions independently.

2. Members of school committees and parents were taught about the effect of parental involvement in their children’s schoo-ling(includingeducation).Parentshavebecomemoreactiveandsupporttheirchildren.Inaddition,teachersandtrainersattended follow-up training sessions.

Objectives for 2009

• ZOAThailandaimstoimproveworkingmethodswithlocalorganisationsandlocalstructures.• ZOAThailandhopestoconsolidatetheprogrammethroughnewapproachesandbyformingnewpartnerships.• ZOAThailandintendstocontinueinvestinginprojectquality.


3.11 ZOA uganda new hope for a new beginning

UgandasufferedfortwodecadesfromcontinuousfightingbetweentheLord’sResistanceArmy(LRA)and government troops. The cruel terror tactics of the LRA during those years left families torn and people traumatised. Since the peace negotiations, stability has largely been restored in the country, and increasing numbers of refugees and displaced persons are returning. Negotiations have broken down again, however, and the Ugandan, South Sudanese and Congolese armed forces are now carrying out attacks on the base of the LRA. Many NGOs are leaving Uganda, and emergency relief is no longer available. Major challenges await the Ugandans. They have to rebuild their country from ruins and create a future for their families. Victims and perpetrators will moreover need to find ways of coexisting peacefully.

ZOA had been active among Sudanese refugees in the West Nile region since 1999. This programme has now concluded. In September 2007 ZOA started working in North Uganda’s Pader district. In this area 90% of the inhabitants was displaced. ZOA has decided to work specifically in this area, primarily because fewer relief efforts are in progress here, and because the infrastructure here is inferior to that in the rest of Uganda.In 2008 the Uganda programme took shape. In the first year that ZOA was present in Pader, major progress was achieved in helping displaced persons rebuild their lives. In the fragile situation in North Uganda, victims and perpetrators of the violence alike need to have safety and confidence restored. ZOA is focusing on community rehabilitation. Education, food security and water and sanitation are the top priorities. In 2008 ZOA also explored opportunities for providing occupational training and helping people start up small businesses.AttheendoftheyearZOAexaminedwaystostartasecondprogrammeintheKaramojaregion,whichalso has refugees who have returned or are still returning. This area is relatively safe, but inhabitants receive little help from the government and from other NGOs. ZOA aims to support the people here through food security, water, sanitation and education projects.

Attention to food security ZOA helps people who face the challenge of rebuilding their lives from scratch. That is why ZOA starts at the very beginning. In 2008 twenty farmers’ cooperatives were formed, comprising 604 families of farmers. These groups of farmers improve roads and are paid for their work with vouchers, enabling them to purchase seeds and tools from local businesses, which ZOA pays. ZOA is thus improving the infrastructure and supporting the farmers and local businesses all at once. ZOA wants agricultural output to increase by thirty percent for each family, and for families to produce enough to sell a share of their output on the market. This way, farmers can use the additional money to purchase clothes and send their children to school.


3.11 ZOA uganda new hope for a new beginning

ZOA uganda worked in: Lukole and Pajule sub-counties in the Pader district.

ZOA uganda helped: Approximately 40.000 persons.

ZOA uganda focused on: Foodsecurityandsubsistence(agriculture),education,waterandsanitationand hygiene.

ZOA uganda‘s concrete results inclu-ded the following:

22 classrooms were built or renovated, 11 Parent Teacher Associations (PTAs)andSchoolManagementCommitteeswereenhancedandtrained;600 farmers’ cooperatives were formed and trained and the output increased; access to safe water for 2.500 students and to latrines for 1.400 students.

ZOA uganda worked with: DioceseofKitgum,ChristianCouncilFellowship.

ZOA uganda’s staff: 29 persons.

ZOA uganda received donations from:

Aqua4All,CRWRC,MWHFoundation,Prisma(MFS),PSO.

ZOA uganda’s expenditures in 2008: € 793.744

ZOA uganda’s budget for 2009 is: € 1.679.000

Objectives for 2008

1. ZOAUgandahelpsfarmersandtheirfamilies(3,600people)increasetheiragricultureoutput.2. ZOA Uganda raises funds for a primary education programme.

Objectives achieved

1. ZOA Uganda helped approximately 3,600 people increase their agricultural output in 2008. ZOA aims to increase this number to about 4,800 in 2009.

2. ZOA Uganda raised funds for a primary education programme and allocated this money. Schools and offices have been built and Parent Teacher Associations reinforced.

Objectives for 2009

• ZOAUgandaaimstoopenasecondprogrammearea–inKaramoja.Thisprogrammewillfocusonagricultureandfoodsecurityprojectsandoncommunitydevelopment for refugeesof thePokot tribe returning fromKenyaandsurroundingareas.

• ZOAUgandahopestoexpandtheagricultureprogramme,theprimaryeducationprogrammeandtheoneforwaterandsanitation in Pader.

• ZOAUgandawillhelprebuildtheprivatesectorandwillboostlocalcorporateindustryin2009.


4. Quality control and accountability


‘Practice what you preach … communicate your message and your actions and learn from expe-rience.’ This pithy description reveals what quality control is about. Not about endless procedures and paperwork. ZOA’s quality control goes to the very heart of our daily work with refugees and displaced persons.Itreflectshowtheorganisationhandlesthisdailyworkandapproachesaccountability.HowZOA continues to learn and to apply these lessons learned. This is precisely because the surroun-dings where ZOA operates are complex and dynamic, and because the outcome of our work is often impossible to predict.

ZOA Refugee Care conveys its ambition to deliver quality in its mission: ’We provide maximum added value to those we support and those who support us.’ This involves adding value to the ‘parties’ we work with. Primarily to the target groups we support in Africa and Asia, but also to the private and institutional donors that provide the financial resources for ZOA’s work.

ISO certificationIn 2008 ZOA took the next step in formalising its quality control by obtaining ISO 9001:2000 certification for the organisation in the Netherlands. This included the trend prevailing in the sector of responding to the demand for clear accountability by viewing external quality certification as a standard. ZOA is now preparing the next steps. In 2009 all ZOA country organisations will apply for external certification. The objective is for all countries to be certified by 2010. In addition, ZOA will examine whether accountability toward the target groups can be more specific, especially because theyarerelativelyweakinthe‘assistance’chain.ParticipatingintheHAP(HumanitarianAccountabi-lityPartnership)isapossibleoption.ThisinternationalorganisationappliesstandardsthatcomplementISO 9001.

4.1 Statement of accountabilityThe board of ZOA Refugee Care subscribes to the following principles:

• Withintheorganisation,the‘monitoring’function(adoptingorapprovingplansandtrackingtheor-ganisationanditsresults)isdistinguishedfrom‘managing’i.e.’execution.‘

• TheorganisationtriescontinuouslytooptimiseallocationofresourcestoensurethatZOApursuesobjectives effectively. This has been set forth in our quality and control model.

• Theorganisationstrivesforoptimalrelationswithinterestedparties,focusingoninformationprovisi-on and on recording and processing desires, questions and complaints. The organisation as a whole, both in the Netherlands and in the areas where it operates, is in continuous contact with interested parties to make ZOA’s work possible.

For details, see our certified quality manual and corresponding documents.

The sections below describe very generally how ZOA has implemented the first two principles. More details about relations with constituents, information disclosure, the complaint procedure and codes ofconductappearinthereportaboutFunding(page56).MethodsofinteractingwithvolunteersaredescribedintheReportfromtheCEO(page66).AdditionalinformationaboutthetargetgroupisintheintroductiontoChapter3(page24).

4.1.1 management and supervision

The CEOThe CEO of the organisation is the Managing Director. The Managing Director is responsible for ge-neral management of the foundation. As such, he sets policy, determines financial guidelines and is in charge of general operations. This includes being responsible for realising the foundation’s objectives and handling expenditures, strategy and policy and the results that materialise. Shaping and paying tri-bute to the ideological values of the organisation figures among his responsibilities as well. The director reports on these matters to the Supervisory Board and provides all the necessary information.


The Supervisory BoardThe Supervisory Board reviews whether the policy and input of the CEO reflect the interests of the organisation with respect to its public service role, and whether the CEO has duly considered the concerns of the different parties interested in the foundation.

The Supervisory Board has been entrusted with the following tasks and areas of authority:• supervisingandmonitoringtheidentityoftheorganisation• ensuringthattheboardisfunctional(byappointing;evaluating,suspendinganddismissing(mem-bersof)theboard)

• determininghowmanymemberstheboardhas• monitoringthenormativecontextinwhichtheboardofthefoundationoperates• arrangingproperlyfunctionalinternalsupervision(byappointing;evaluating,suspendinganddismis-sing(membersof)theSupervisoryBoard)

• advisingandprovidingfeedbacktotheboard• integralsupervisionoftheboard’spolicyandthegeneralstateofaffairswithinthefoundation• evaluatingand–ifprescribedbythearticlesofassociation–approvingdecisionsbytheboard;• supervisingpolicyforinformation,awareness,advocacy,fundraisingandeffectiveallocationofre-

sources obtained.

The Supervisory Board also ensures that the policy implemented by the board corresponds with the (multi-annual)policyplansandbudgetsthathavebeenadoptedandapproved.TheSupervisoryBoardand the CEO agree on the benchmarks to be applied by the Board. The Board shall base these on external codes and guidelines and shall review compliance periodically.

4.1.2 Optimal allocation of resources: ZOA Quality and Control FrameworkZOA Refugee Care greatly values the quality of its operations. In recent years, however, rapid growth has jeopardised this aspect, and we have had to invest more in the quality of our organisation. Ac-cordingly, we have identified reinforcing internal management and control as a strategic course or spearhead of the organisation.

We have defined internal control in this case as:‘The collection of measures that generate a reasonable degree of certainty regarding: • effectivenessandefficiencyofourproceduresandactivities;• reliabilityofourfinancialreports;• compliancewithrelevantlegislationandregulations.’

The measures that ZOA has taken comprise the following categories:• corevaluesoftheorganization;• structureoftheorganisation;• structureofoperations;• proceduresandguidelines(policy);• supportsystems.

Core values of the organisationOrganisational culture, staff integrity and vigilance of an organisation are the foundation for internal control. ZOA’s mission is the central reference point for steering the organisation. Getting the orga-nisational culture right is critical for running responsible operations. The management is an important role model in this process.Our identity has directed us in determining core values to steer the desired organisational culture. Basedonthesefourvalues(faithfulness,humandignity,stewardshipandjustice),thiswillmeanthefollowing for ZOA’s management and control processes:• addedvaluefortargetgroups,constituencyanddonors;• beingaccountableforresponsibleandeffectivedeploymentofhumanandmaterialresourcesthe

realisation of the added value;• honestyandtransparencyastheunderlyingprincipleforallinternalprocesses.

Structure of the organisationThe organisation is structured to guarantee the minimum functional division required to realise internal control objectives, both in the organisation as a whole and in the individual country organisations. The


Internal Control Department, which reports to the director and the audit committee therefore operates from within the Finance Department at the head office. In the country programmes quality people need to be found for at least the Programme Advisor, the Programme Manager and the General Af-fairsManager(responsiblefortheoperationsinthatcountry),undertheaegisofthecountrydirector,to ensure sound operations.

Structure of operationsThe structure of operations is summarised in the diagram below:

All these processes have been described and are periodically examined to verify their structure, exi-stence and impact. Deviations, depending on the context, are permitted, provided they are announced intheCountryAnnualPolicyPlan(CAPP).

The external review is conducted for the annual accounts and for special projects. The audit of the an-nual accounts is supervised by PricewaterhouseCoopers Accountants in the Netherlands, which directs the other auditors, who, whenever possible, come from one of the four major accounting firms.

Procedures and guidelinesProcedures and guidelines have been devised for all operations to guarantee that the requirements for the organisation are met, and that stated objectives are achieved. This is compliant with the ISO 9001:2000 norm for quality management systems.

Support systemsTheProgrammeManagementSystem (PMS) and theZOA InformationSystem (ZIS) are themostimportant applications that ZOA has developed to support its operations. These systems are moreover continuously being redeveloped to keep up with advances in the sector. In addition, we are trying to set up an extranet dedicated to promoting knowledge management within the organisation.

ZOA quALiTy AND CONTROL PROCEssEs

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Management Pro-cess

Planning Businessplan 3 years rolling

Rolling strategy plan

CountryAnnualPolicyPlan(CAPP)

Annual Budget

Implementation process

Project management cycle

Management of general costs

Fundraising

Support processes HR

Account Team

Stock&assetmanagement

Policies/Guidelines

Cash management

Compliance

Procurement

Finance&Control

Review process Q4-report

Annual report

Q1-report

Risk assesment

Q2-report

30/06riskreport

Q3-report

Audit Process

Internal audit process Balance sheet controlsProcess&analyticalreviewsQ4-report

Field visitsProces&analyticalreviewsQ1-report

Review risk assesmentProces&analyticalreviewsQ2-report

Field visitsProces&analyticalreviewsQ3-report

- Financial

- Compliance

-HR

- Programmatic

-Quality

External audit process Annual Audit ISOLetter of representation of country directorAudit report

Interim audit

Management Letter


4.1.3 RiskmanagementZOA is exposed to risks in conducting its activities. We are aware of these risks, which may have a ma-jor impact on the organisation, if they receive insufficient consideration. Risk management is therefore formalised within the operations of the organisation, and risks, including any mitigating measures, are systematically registered. The main risks may be summarised as follows:

Description RiskHigh/Medium/Low

impactHigh/Medium/Low

Mitigating measures

1) Execution risks•executionquality•exceedingthebudget

M M •Closesupervisionofcompliancewithinternal procedures.•Projectsforamountshigherthan

€ 400,000 subject to a comprehen-sive audit.

2) Compliance risks•failuretocomplywithrulesofinstitu-

tional donors

L H •Closesupervisionofcompliancewithinternal procedures.•Projectsforamountshigherthan€

400,000 subject to a comprehen-sive audit.

3) safety risks•Politicalinstability•Workingin(post-)conflictareas

H H •Continuouslyupdatesafetyproto-cols.•PeriodiclocalconsultationwithUN,

Dutch Embassy and other NGOs.•Increasedsupervisionbyheadoffice

in critical situations.

4.1.4 External supervision and evaluationZOA’sworkisevaluatedbyvariousexternalauditors(includingsomefromgovernmentinstitutions)andaccredited auditors. ZOA also has an internal audit system to guarantee effective and efficient proce-dures. The ZOA Management and Control Framework is reviewed regularly to evaluate its effectiveness and efficiency according to prevailing quality standards, such as COSO.


Elaborate,testandimplementtheProgrammeMonitoring&Evaluation(PME)model.

The first version of the model was elaborated and implemen-ted in 2008. In 2009 all countries are scheduled to start applying the PME model. The model still requires adaptation for each programme area.

ZOA aims to obtain ISO 9001:2000 certification at the head office.

Three-year ISO certification has been awarded as of 1 July 2008.

Broader application and ongoing elaboration of the LIZZ digital learning environment.

LIZZ has been introduced in virtually all countries. In several countries the necessary preconditions were not met, in areas such as bandwidth and flexible internet access. Efforts to meet these standards will continue in 2009.

Continue efforts to achieve an effective and efficient orga-nisation.

ZOA has attained a new standard in the internal organisation. In a few years ZOA will conduct an impact study to evaluate organisational quality.

The ZOA Management and Control Framework is to be fully implemented.

The Management and Control Framework is functional. ISO certification is the outcome.


Objectives for 2009• ZOAwillpreparethecountryofficesinthecountrieswheretheorganisationisactiveforISOcertifi-

cation. • ZOAwillcontinueelaboratingthePMEframework,byadaptingittocorrespondwithsector-specificpolicy(education,foodsecurity,etc.).

• ZOAwillcontinueelaboratingtheorganisation’sextranetLIZZandwilltrytosatisfythecorrespon-ding technical preconditions.

• NowthattheManagementandControlFrameworkhasbeenfullyimplemented,thegreatchallengeis to maintain this standard. Focused training and support for the country programmes encourages countries to manage their financial affairs independently.

• The internal audit departmentwill performa comprehensive reviewof theorganisation.Thiswillserve as a foundation for the external auditor and should reduce audit fees in 2010.


5. Funding


IntroductionIn 2008 the Funding Department went through several changes, including growth and restructuring. Additional staff members had to be recruited to manage the rise in income and to pursue ZOA’s ambi-tion to become active in more countries and to expand the programmes. The restructuring clarified the distinction between duties and responsibilities. Sub-departments have been assigned specific fund-raising and disclosure objectives. The department now comprises the following five units: individuals, campaigns and events, businesses, institutional donors and partners and communications. Department staff increased from 20 to 26. This expansion of human resources was necessary to realise the disclosure objectives. The department has accommodated all the changes. The new staff members have now received proper training and have quickly found their bearings. By the end of the year the Funding Department began to feel the impact of the credit crunch. We are deeply grateful that – despite the credit crunch and the changes that affected our department – we made the budget.

5.1 FundraisingZOA’s constituency comprises:• Individuals• Churches• Schools• Businessesandcapitalfunds.

5.1.1 IndividualsZOA has a constituency of loyal donors, volunteers and collectors. ZOA has 59,000 individual donors, including4,400newdonorsand30,000volunteers(includingcollectors).ZOAisgratefulforthislargeand faithful constituency. In 2008 ZOA conducted a review of its donors to improve insight into how its constituents perceive the organisation. Based on the information from focus groups, the Funding Department compiled a survey for its constituents and circulated it to 4,500 people. In 2009 ZOA will analyse the results and will make any policy adjustments necessary.

ZOA’s constituency remains abreast of the work the organisation does through various channels. The Funding Department publishes ZOA-Magazine Nieuws five times a year and ZOA-Magazine twice a year. Additionally, a newsletter is circulated by e-mail seven times a year. In 2008 a survey among readers revealed that the constituents appreciate ZOA. They are more interested in personal stories of refugees or ZOA staff members than in articles describing the context. Readers want results to be specified. In addition, the constituents clearly indicated that their willingness to donate depends on the tone of the feedback in mailings. ZOA will consider this feedback in evaluating the different vehicles of communication.

5.1.2 Campaigns and eventsZOA organised the second Walk4Water and co-organised the third Red Ribbon World AIDS Day Con-cert. ZOA continued to organise the annual door-to-door collection drive, ambassadors lobbied for ZOA, and ZOA was involved in the Act Positive campaign. ZOA also manifested at Opwekking, the EO Jongerendag, and the Wegwijsbeurs with information booths and activities.

Event Number of people reached Proceeds

Walk4Water 515.000 € 350.000

Opwekking 10.000

EO-jongerendag 30.000 visitors

Wegwijsbeurs 25.000 visitors

Red Ribbon 500 visitors, 75 participants in workshops.

In 2008 nearly 20,000 volunteers turned out for ZOA’s annual door-to-door collection drive. Proceeds from the effort totalled € 1,036,000.

5. Funding


SchoolsMore and more Protestant schools are taking an interest in ZOA’s work. The schools and students express their concern in various ways. The chart below reveals how many schools and students were active for ZOA, and what they did.

Action Number of schools involved Number of students involved

Walk4Water 16 primary schools 580 students

WWKidz 29 schools 1.450 students

Just Care 12 schools 2.400 students

Campaigning 24 secondary schools 24.000 students

Otheraction(e.g.sellingsweets,‘prayandwork’)

54 primary schools 7.000 students

School outings Driestar to North Uganda, 2 schools to Thailand

ChurchesChurches are loyal supporters of ZOA. Massive donations were received from churches toward the emergency relief campaign. Altogether, 684 churches are actively involved with ZOA. These churches contribute to the door-to-door collection drive or save toward specific projects in the programme coun-tries. Financial support from the churches increased in 2008.

5.1.3 BusinessesThe fourth group of ZOA’s constituents consists of businesses and capital funds. ZOA’s Business Network has been formed to cultivate ties between entrepreneurs in the Netherlands and ZOA’s target group in the South. This will help ZOA’s business relations become involved in ZOA’s work in the dif-ferent countries.

ZOA Business network/ Business Ambassadors During the year under review Business Network members visited Cambodia and Liberia. Three years of support from various entrepreneurs for projects in Cambodia has enabled thousands of people to rebuild their lives. The new programme in Uganda has been launched thanks largely to an entrepreneur. At the start of the programme in Congo, entrepreneurs were approached about financing as well. The fundraising objectives of the Business Network have been accomplished for 2008.In the Spring of 2008 the Business Network was evaluated. In the Autumn the findings arising from this evaluation were reviewed with the entrepreneurs involved. The outcome of these discussions was that entrepreneurs will henceforth play a role in project financing, while ZOA will be responsible for project content in the programme countries. This means that the ZOA Business Network activities will be synchronised with the current programmes in those countries. The modified department has been renamed Business Ambassadors.

Capital fundsZOA has several long-term partnerships with Dutch capital funds. ZOA tries to strengthen and expand its ties with these funds whenever possible.

major donorsIn 2008 ZOA examined whether major donors have different information needs. None were identified. Our major donors are generally satisfied with the updates they receive about ZOA’s fieldwork. ZOA con-tinues to seek ways to connect donors, including the most generous ones. The ZOA Business Ambas-sadors division will develop a system for relations management with affluent Dutch people in 2009.

5.1.4 Institutional donors & partner organisationsThechiefobjectiveoftheInstitutionalDonors&PartnerOrganisations(ID&P)unitistoobtainfinancingfromgovernmentsandpartnerorganisations.ThethreecoredutiesofID&Pare:• improveacquisitioninandfortheprogrammecountries• qualitycontrolofproposalsandreports• contactswithdonorsandpartnerorganisationsinEurope.


Improve acquisition in and for the programme countriesIn 2008 country-specific acquisition strategies were drafted in most of ZOA’s programme countries. Country offices received extensive guidance in applying for grants from partner organisations and in-stitutional donors. Whenever project proposals are rejected, the department conducts an inventory of areas for improvement.In June a four-day course was taught in Uganda to staff members of ZOA and counterpart organisati-ons from the region. In North Sudan Reinier van Weelden, who studies business administration at the Free University Amsterdam, conducted a study about relations between NGOs and donors. This re-search reflects how donors view organisations such as ZOA and provides very useful recommendations for improving relations with donors.

Quality control of proposals and reportsIn conjunction with the Finance Department, new checklists were developed to determine compliance with donor guidelines. These checklists will be introduced throughout the organisation in 2009. In ad-dition, the procurement directives manual was revised in 2008, based on recent requirements from several institutional donors.

Contacts with donors and partner organisationsIn2008contactswereestablishedandexpandedwithinstitutionaldonorsinTheHague,Brussels,Ge-neva, Washington and elsewhere. Donor representatives were visited in several programme countries as well. ZOA was very active within the Institutional Donors working group of EU-CORD, a network of eighteen Christian organisations in Europe. In 2008 ZOA worked hard to strengthen ties with donors in Washington and Geneva. In Washington meetingstookplacewithUSAIDandOFDA(thedisasterassistancedivisionofUSAID).Newtieswereformed with BPRM, the refugee section of the U.S. Department of State. In Geneva ZOA met with the UNHCRandtheUNDP–UNorganisationsdedicatedtorefugeeissues,crisispreventionandrehabili-tation.ZOAalsohadorientationtalkswiththeICVA(InternationalCouncilofVoluntaryAgencies).Thisnetwork of NGOs acts as a liaison for many UN organisations.

Third-party campaigns Third-party campaigns are fundraising campaigns organised by other organisations, such as EO Met-terdaad,HappyGiftandWildeGanzen,fromwhichtheproceedsareearmarkedforZOA.TheAnnualAccounts list the proceeds from third-party campaigns separately.

5.2 InformationIn 2008 ZOA started forming an ambassadors’ network to strengthen ties with constituents. The ambassadors’ network also enables constituents to become involved in more ways than simply giving money, for example by contributing their time, knowledge and talents for the benefit of refugees and displaced persons. Ambassadors operate within their own network by providing information about po-verty and inequality. They also initiate fundraising campaigns. The network was formed in 2008. Since conducting the necessary research and generating all materials proved more time-consuming than anticipated, ambassadors started to be recruited only at the end of 2008. The network will continue to be elaborated through 2010.

Description Objectives for 2008 Results for 2008 Objectives for 2009

Junior ambassadors 200Direct access: 4.500Indirect access: 1.800

21Direct access: 472Indirect access: 189

400Direct access: 9.000Indirect access: 3.600

Youthambassadors 24Direct access: 2.000Indirect access: 8.000



Adult ambassadors 69Direct access: 9.000Indirect access: 60.000



Business network ambas-sadors

6Direct access: 60

4Direct access: 40

12Direct access: 120

Total 299Direct access: 15.560Indirect access: 69.800




In 2008 the Act Positive awareness campaign was launched. This campaign raises awareness among youngadultsaboutHIV/AIDSproblemsandmobilisesthemtogetthethememoreexplicitlyontheEUagenda.ActPositiveisapartnershipbetweenTear,Woord&Daad,ZOA,KinderNothilfeandAcet.Each year the five organisations convene a youth conference together. In 2008 this conference took place in Duisburg, Germany. Over two hundred young adults attended the event. Two ZOA staff mem-bers from South Sudan taught workshops at the conference.

5.3 CommunicationsIn addition to the general information about ZOA sent to all interested parties, such as the Annual Ac-counts and the magazine, certain groups received specific information. Churches sponsoring special projectsgetcustomisedupdates.Thechannelsusedforthiscommunicationinclude:Internet(www.zoa.nlande-mail),newsletters,leaflets,pressreleases,annualreportsandmagazines.Information is supplied both in writing and orally. ZOA delivers presentations about ongoing projects at churches and schools. Businesses are invited to visit programmes run by ZOA and receive additional information about the projects they support.

The communications unit is part of the information department. The unit serves a twofold purpose. The first is to raise awareness among constituents and to inspire and mobilise them. In addition, the com-municationsunitassiststheotherunits(individuals,campaignsandevents,businessesandinstitutionaldonorsandpartners)withfundraising.ThecommunicationsunithelpsHRMbrainstormaboutlabourmarket communications, works with MP4 on policy matters relating to publicity and internal communi-cations, assists the MT in crisis communications and aids the country offices in drafting international communications.

5.3.1 Emergency relief campaignsIn2008theFundingDepartmentsetuptwoemergencyreliefcampaigns,forMyanmar(thedisasterafterHurricaneNargis)andCongo.Inadditiontothemassivefundsraised,thiscampaigngeneratedvast media exposure.ZOAteamedupwithWoordenDaad,Tear,DorcasandRedenKindtoorganiseanemergencyreliefcampaign for Congo as well. The income resulting from this effort was disappointing, compared with the proceeds from the campaign for the victims of Nargis, although the Congo campaign did receive extensive media coverage.

5.3.2 labour market communicationsIn 2008 ZOA explored ways to improve labour market communications. The country directors were asked about staff recruitment for their country offices. In addition, the website was reviewed to identify adjustmentsnecessary to interestpotential jobapplicants inZOA. In2009wewillworkwithHRMto continue improving labour market communications. The website, advertising layout and advertising media will be evaluated and will be adjusted as needed.

5.3.3 media policyOn the one hand, ZOA pro-actively supplies the media with information about situations such as the new outbreak of civil war in Sri Lanka. The country directors in Myanmar, Congo and Sri Lanka were available to inform the media. This resulted in media coverage in newspapers including the NRC, Trouw, the Nederlands Dagblad, the Reformatorisch Dagblad, as well as on radio 1 and radio 5, the EO broad-casting network and the daily De Pers. Prior to disclosing information, ZOA consultations take place between the Funding Department’s infor-mation service, programme staff and the country office.On the other hand, ZOA is responsive to the media, for example when the safety of the target group or the staff members in one of the programme countries is in jeopardy. The Funding Department’s infor-mation service then prepares for questions from the media, in case the media initiates contact. ZOA often faces emergency situations and has drafted an emergency relief protocol to ensure consi-stent media communications in cases of natural disasters or sudden outbreaks of violence.


5.3.4 Quality, transparency and complaintsZOA Refugee Care deeply values quality and transparency. ZOA holds the CBF hallmark and belongs totheVerenigingvanFondsenwervendeInstellingen(VFI).TheorganisationalsosubscribestotheVFIcode of conduct for fundraising. Donors to ZOA may indicate via a reply coupon or the website whether and if so which mailings interest them. Accounts of expenditures and results are featured on the website and in newsletters and the annual report(availableonlineanduniversallyaccessible).On 1 January 2008 the Dutch Tax Authorities classified ZOA as an Algemeen Nut Beogende Instelling (ANBI).ThismeansthatdonationstoZOARefugeeCarearedeductiblefromincomeandcorporatetaxes.

Complaints and complaint procedureZOA has a complaint procedure that meets ISO standards. The procedure has been refined, and inco-ming complaints are entered in a central register. Complaints are periodically analysed and reviewed and procedures modified as needed. All complaints are to be processed within 48 hours.

In 2008 ZOA registered 41 complaints. Over half concerned our written survey. Due to a selection error, some respondents received two copies of this survey, yielding 12 complaints. Other respondents were concerned that anonymity was not properly guaranteed. The donors concerned have received a letter of apology from ZOA. The lessons learned will be applied in a subsequent survey. Other complaints were mainly about ZOA’s fundraising procedure. The donors submitting these complaints were informed in more detail by telephone about ZOA’s procedure. Complaints are valuable input for developing ZOA’s fundraising policy.

5.3.5 lobbyZOA aims to support its target group in various ways. One involves lobbying with the EU and the Dutch government on behalf of refugees and displaced persons. Several countries have ongoing problems requiring diplomatic intervention. One example of an indirect and spontaneous way of lobbying for dis-placed persons was the journey to Ethiopia by the Parliamentary Chairman of the Christen Unie Arie Slob. Slob was invited by ZOA to visit some projects in Ethiopia to see how the proceeds from Walk-4Water 2007 were used. Arie Slob was shocked at the circumstances of the displaced persons and oftheSomalirefugeesinEthiopiaanddiscussedthesituationwithMinisterKoendersofDevelopmentCooperation.


5.4 Evaluation of the Funding department’s objectives for 2008The annual report for 2007 lists several objectives for 2008. The chart below describes to what extent ZOA has achieved these objectives.


General

ZOA has identified preconditions for effective fundraising. These preconditions comprise: communication vehicles, IT and staff.

The preconditions for the department are good. The website has been improved, the communications protocol is ready, and the department is adequately staffed.

ZOA will launch various new communication vehicles in 2008, as listed in the new fundraising plan. Event marketing will be expanded.

In 2008 ZOA used online banners as a communication vehi-cle, as well as Google Adwords, making the organisation ea-sier to locate online. ZOA reached new target groups through advertisements in Trouw and Intermediair newspapers. Event marketing is still under development.

ZOA aims to recruit at least 299 ambassadors for the Do Right campaign in 2008.

By 31 December 2008, 65 ambassadors had been recruited.

TheFundingDepartmentwillteamupwiththeHRMDepart-ment to draft a labour market communications plan to make staff recruitment more systematic. •ZOAwillcommunicatewithrelevantuniversitiesandpoly-

technics to recruit young, qualified staff. •Thelabourmarketcommunicationsplanwilltargetmore

experienced people as well.

The labour market communications plan is still under deve-lopment. Contacts with several universities and polytechnics have enabled us to send trainees to programme countries. ZOA continues to explore alternative recruitment methods, in part by using networks of current and former staff members and counterpart organisations. The layout of ZOA’s job vacancy advertisements has been improved.

ZOA Business Network

ZOA wants to feature ZOA Business Network more promi-nently and to integrate it throughout the ZOA organisation.

The evaluation led to adjustments in the role of the Business Network. Ways have been explored for entrepreneurs to finance projects and to contribute their knowledge and ex-pertise. To this end, the ZOA Business Ambassadors concept has been introduced.

institutional Donor Management

ZOA boosts the acquisition capacity of the programme countries; all programme countries are expected to have a strategic donor plan by the end of 2008.

Donor plans have been completed for 9 programme coun-tries.

ZOA strengthens ties with institutional donors and partners; all accreditations have been extended.

All accreditations have been extended and ties with donors and partners are more elaborate.

5.5 Objectives for 2009

general objectives• TheFundingDepartmenthopestoaddresseffectivetimemanagementin2009.Thisdepartment,

which abounds with new ideas, will remain focused on realising the annual plan. In the event of disasters, to which the department must be able to respond with some flexibility, Funding intends to commission freelancers to help realise the annual plan.

• TheFundingDepartmentwouldliketobecomeeligibleforongoingfinancingfromtheMinistryofForeign Affairs and the EU for the Walk4Water event to finance long-term publicity efforts.

• TheFundingDepartmentaimstodraftafundingstrategy.Thisstrategyshallreflecthowthefundsreceived from individuals shall be allocated to ZOA’s programme countries.

ZOA Business network/ Business Ambassadors• ThemissionofZOABusinessAmbassadorsistohelpstrengthenZOAthroughincomegrowth.En-

trepreneurs will be contacted, in part through more frequent interactions with Rotaries, Lions Clubs and local networks of entrepreneurs, as well as by examining whether foreign capital funds might be interested in ZOA’s work.

Institutional donor management• ZOAhopestoincreaseincomefrominstitutionaldonorsandpartnersby20%andtoaccessatleasttwonewbudgetlines/funds.


CBFThe CBF rate for 2008 was 15 %, compared with 16 % in 2007. This improvement has been accomplished because far more funds have been raised, with only a minor increase in costs.

One collector describes a very special experience.

One evening I was collecting in a very simple neighbourhood in Zwolle. A neighbourhood filled with simple terrace houses. One where you can tell that the inhabitants work very hard for their money. Many people told me they had nothing to spare. I did not expect to collect much on my round that evening.

I rang the doorbell of one of the last homes on the street. A woman with a dark complexion opened the door. I explained that I had come to collect for ZOA and told her a bit about what the organisation does. She looked at me, paused and told me that she had been putting a bit aside for the poor. She asked me whether I was certain that the money would be used wisely. I told her that I believed the information I received from ZOA. ‘I’ve been involved with ZOA for about fifteen years, and I’m confi-dent that ZOA does good work,‘ I added.

‘Please excuse me, I’ll be right back,’ the woman said. She went back into the house and up the stairs. A moment later she came down again, carrying a plastic bag with five and ten cent coins. She brought out a jar filled with coins as well and added that to the bag. She handed me the bag. It was very heavy. She looked at me expectantly. ‘This is for the people who have fled their homes,’ she told me. When I got home, I counted the money. All that small change added up to 93 euros and 77 cents. The woman had saved this money for a long time and was placing her trust in ZOA as the right cause.Herdonationmademefeelhersincereloveandconcernforothers.Hergesturewasaverymoving token of God’s love.

In 2008 nearly 20,000 volunteers collected donations for ZOA. This door-to-door collection drive raised € 1,036,000.

This amount reflects the tremendous involvement of these collectors, who spend their spare time going door-to-door to collect money for refugees and displaced persons. And the in-volvement and generosity of people willing to give to those less fortunate.


6. Works Council


ZOAhashadaworkscouncil(WC)comprisingfivememberssince1996.Threeofthefivememberswork at the head office in Apeldoorn, two are based abroad and represent the staff members in Asia and Africa. In 2008 all vacant seats on the WC were filled for the first time in a while. The works council consults with the management once a month.

During the year the discussions with the CEO covered various topics:• TheZOAIdentityDocument• Thenewgovernancemodel• ThenewHRMpolicy• Annualaccountsfor2007andthebudgetfor2009

In December a staff satisfaction survey was conducted among the staff members in Apeldoorn and the management in the programme countries. Generally, respondents were satisfied with their work at ZOA. They did express concern about personal enrichment opportunities and mentioned the impor-tance of disclosing sufficient information about matters within the organisation.

The works council in 2009 The activities of the works council depend on the course of events within the organisation. No specific themes have been identified or scheduled for the year ahead. The WC shall continue exchanging ideas with the management and looks forward to ongoing construc-tive communication in 2009.


7. Report from the CEO & Board


ZOA thrived in 2008. We elaborated ongoing change processes and reaped the benefits. In 2008 ZOA formalised the governance and supervision already in effect for a few years. The board was officially granted Supervisory Board status. In addition, implementation of the ZOA Management andControlFrameworkwascompletedandanaccountabilitystatementdrafted(seeChapter4).Inthe report from the Supervisory Board, the Board reviews operations in 2008, the composition of the Board and its own performance.

7.1 Report from the CEOTheSignsofHopestrategymemorandumdescribestheprinciplesunderlyingtheworkofZOARefugee Care. This document reveals ZOA’s mandate: ZOA works on rehabilitation in countries. The organisation aims to help vulnerable people back on their feet. In some cases ZOA provides emergen-cy relief as well. The ultimate objective is to entrust operations to local organisations. This designation of ZOA’s mandate increases the focus of the organisation on project transfer. In Angola ZOA was able to arrange a responsible transfer of operations to a local partner, leaving the organisation free to get to work in other countries. Programmes were started in Myanmar and in Congo. Opportunities for working in Congo were explored a few years ago. We are grateful that we managed to launch programmes in these countries in 2008.

ZOA’s 35th anniversaryZOA marked a special anniversary in 2008. We gratefully commemorated our establishment in 1973. Present and former staff members celebrated this 35th anniversary with two concerts. The occasion was also a unique opportunity for involving our constituents in ZOA’s work.

ConstituentsDuring the past year ZOA sought new ways to involve constituents in the organisation. The Walk-4Water event was an opportunity to connect the organisation with the constituency. Additionally, ZOA convened focus groups to investigate how constituents perceive the organisation. These focus groups revealed that the constituents give faithfully based on their conviction that they are donating to a relia-ble organisation. Additional information about Walk4Water and the focus groups appears in the report from the Funding Department.

ISO certificationZOA was awarded ISO certification in 2008. ZOA did not need to introduce many changes to obtain certification. The necessary quality improvements had already been implemented in previous years. Certification was the logical outcome of an internal quality improvement process.

Human Resource managementCareer development for staff members at the head office and for staff members and management in thecountriesremainsaspearheadoftheHRMdepartment.In2008variousstaffmembersfromtheprogramme countries were invited for rotations at the head office. Exchanges between the different programme countries became still more frequent.

ZOAhasapooloncallofabout25ShortTermWorkers(STWers).In2008severalSTWerswereused. Twice a year training sessions in conjunction with information evenings are organised to involve these people in the work that ZOA does.

ZOA aims to deal proactively with arising vacancies and has identified a group of potential candidates to fill vacancies. The objective is to avert jobs remaining vacant for several months. This is particularly important to ensure that work progresses in the programme countries. The benefits of this policy are alreadyapparent.Keepingthispoolup-to-dateisanongoingconcern.Thevalueofolderemployeesreceives special consideration. Those over fifty are a specific target group for recruitment, and several older candidates have been interviewed via ZOA’s networks. ThefirstHRMeffectstudywasscheduledfor2008.Thisstudydidnottakeplace,duetotheexten-dedillnessoftheheadofHRM.Theeffectstudyhasbeenrescheduledfor2009.


volunteersVolunteers are used in the annual collection drive and for specific duties in our programme areas and at the head office. These people are recruited from our concerned constituents. Meetings are convened with each category of volunteers to exchange information, provide instructions or training. Any volunteers deployed overseas attend the ZOA Orientation Course that is also required for all staff members.

ZOA benefits from the volunteers on the one hand by having available a large potential pool of labour neededforbriefperiods(collectiondrives)andforveryspecialisedfunctions,whichwouldotherwisebeverycostlyforZOAtoarrange,duetothetemporarynatureoftheassignment(e.g.specialistsintelecommunicationsorfinance).

Collectors are found via a national network of regional coordinators, who in turn direct local coordina-tors. The head office provides these volunteers with the guidance they need to do their work properly. In addition, the head office devises ways to motivate all these collectors.

Category Number of volunteers

Volunteers at the head office 30

Collectors 20.000

Volunteers involved in organising door-to-door collection drives 550

Volunteers available for overseas 25

Evaluations in 2008 revealed that volunteers available for overseas work would welcome more frequent assignments. Ongoing professionalisation in the sector, however, has left ZOA with progres-sively fewer slots to fill. Especially with major emergency relief operations, the need for volunteers remains, although such operations are rare.

TransitionsIn 2008 ZOA launched a programme in the Democratic Republic of Congo. Roelof van Til was ap-pointed as the temporary country director there. ZOA has been working with Woord en Daad and Red eenKindastheCDN(ConsortiumofDutchNGOs)inMyanmarsince2008.CDNisrunbySimonLangbroek, previously a country director for ZOA. Arno Louws resigned as country director of North Sudan.HewassucceededbyDouweSlot.

Inter Regional meetings (IRm): new styleThe biannual consultation between ZOA in Apeldoorn and the programme directors has been res-tructured. The new relationship of the country directors to the office in Apeldoorn means that policy consultations now take place between equals. ZOA’s office in Apeldoorn is dedicated primarily to the country programmes. Each ZOA country has access to a support team comprising staff from each of the three line departments Finance, Pro-grammes and Funding. Communication between the country directors and ZOA’s CEO has become closer: country directors now report directly to the CEO.

unsafe surroundingsIncreasingly, ZOA encounters unsafe surroundings in the countries where it operates. This is espe-cially true in Afghanistan and Sri Lanka. ZOA has therefore decided not to send families to these countries anymore. The safety policy has been reviewed, and staff members have been given addi-tional training. ZOA aims to make risk management an ongoing area of concern. We are proud of the people who are performing their work with such dedication despite the threats they face daily.

7.1.1 Strengths and Weaknesses, Opportunities and ThreatsThe annual evaluation of ZOA’s role in its surroundings included an internal and external analysis to identify the strengths and weaknesses of the organisation and the opportunities and threats in the surroundings where it works. Below is a list of the highlights, followed by brief descriptions.

Strengths of ZOA Refugee Care1. A sound organisation: ZOA strikes a balance between a formal and an informal organisation that

enables decisive operations in countries that are unstable.


2. In charge of implementation: because ZOA carries out the projects, ZOA knows exactly what is happening in the countries and is able to provide interested parties rapidly with reliable information.

3.KnowledgeandexperiencewithInstitutionalDonors:bothattheheadofficeandintheprogrammecountries, ongoing contacts with institutional donors facilitate access to grants.

Weaknesses of ZOA Refugee Care1. Insufficient capacity to use the Institutional Funds more effectively.2. The strong focus on implementation in relief work compromises consideration for the long-term

impact.3. Financing country offices: insufficient resources are available to cover the general operating expen-

ses of country offices; this may affect the quality of the organisation.

Surrounding opportunities1.ThestrategyoftheMinistryofForeignAffairs(DevelopmentCooperation)regardingfragilestates

and the role of embassies in development cooperation are compatible with the way that ZOA is organised.

2. ZOA’s international network offers opportunities for raising additional funds from abroad.3. Growing public interest in efficiency and effectiveness enables the organisation to set itself apart.

Surrounding threats1. Unsafe conditions in the countries where ZOA works affect work quality. The greater the political

instability, the harder it becomes for the organisation to operate effectively and efficiently.2.Qualifiedstaffwillingtoworkinconflictareasisscarce.3. The economic recession may affect ZOA’s income and the activities in the programme countries.

measures arising from the analysis1. Institutional fundraising capacity will be reinforced in the countries to make better use of the

opportunities.2. Cooperation with other organisations regarding fragile states to raise more institutional funds and

build knowledge. 3. Retain good workers through a management development programme and by launching a trainee

programme for school leavers to attract new staff.4. Prepare a plan for cutbacks for the head office to avert a decline in activities in the countries as a

consequence of a drop in income in the Netherlands.

7.1.2 Evaluation of 2008The 2007 annual report lists several objectives for 2008. The chart below reflects ZOA’s degree of success in achieving these objectives.


Stronger focus on the programme approach in the annual plans, aimed at enhancing cohesion between the projects implemented.

In 2008 ZOA tried to enhance cohesion between projects. In Liberia, for example, ZOA stopped conducting individual projects in different areas and focused instead on water and sanitation projects in the capital Monrovia in 2008.

Explicit consideration for the growth of country programmes(seealsothemulti-yearplaninthefinancialreport).

ZOA pursues growth and raises funds with this objective in mind. ZOA distinguishes more clearly between countries where growth is needed, and those where operations are terminated.

Greater attention to other kindred organisati-ons in the Netherlands and internationally.

ZOA is especially interested in finding partner organisations to start up programmes in new countries. ZOA submitted a proposal for the start-up inCongotogetherwithTearandTearFundUK.ZOAintendstorepeatthisapproach in other cases.

7.1.3 Objectives for 2009• ZOAintendstocontinuegrowing,inbothbudgetandprogrammesizeforeachcountry.Thegrowth

started in previous years continues. ZOA aims to achieve a growth rate of 12.5 percent.• ZOAwould like topursueongoingmanagementdevelopment. In2009ZOAhopes tousemore

trainees. ZOA also intends to train and supervise the management teams in the countries to raise standardsfurther.Withthisinmind,anHRMauditinstrumentdevelopedin2008willbetestedin2009.Inaddition,ZOAwillorganisetwoHRMconferencesinAsiaandinAfricaforstaffmembersin the programme countries in 2009.


• ZOAhopes topursueadditionalcooperativeefforts,bothoverseas (with localpartners)and inaEuropeancontext(withmemberorganisationswithinEU-CORD).

• ZOAaimstoachievecontinuousqualityimprovement.ZOAwantstobealearningorganisation.Inthe years ahead ZOA will focus on quality improvement in the countries, including applying for ISO certification there. In addition, ZOA is seeking a method for assessing the satisfaction among the target group.

7.2 Report from the Supervisory BoardThe most important milestone in the past year was the transformation of the governance system into a Supervisory Board model. In a free, natural process, the new roles were distributed, and the Supervi-sory Board was inaugurated on 17 June 2008.The Supervisory Board supervises the CEO, who is in charge of operations. An audit committee exists within the Supervisory Board and adopts the budget and the annual accounts and determines how internal control is organised. For additional information about governance and supervision, see 4.1.1.

7.2.1 Activities in 2008The Supervisory Board meets six times a year.The subjects discussed by the Supervisory Board were:• Evaluationoftheauditor.EveryfiveyearstheBoardevaluatestheauditor,inadditiontotheannual

periodic review. The 2008 evaluation resulted in the decision to switch to an audit firm more expe-rienced with development cooperation.

• HRPolicyPlan.ThisplanlargelyconcernsthemanagementandstaffmembersinApeldoorn.TheBoard requested additional consideration for local staff members in the countries.

• Budgetandannualaccounts.TheBoardobservedsubstantial improvements inthegenerationoffinancial and management information and determined that insight into the budget and annual ac-counts has improved considerably.

• Fundraising:togetherwithastaffmemberfromtheFundingdepartmentstaff,theBoardhasexa-mined ways to promote ties with young adults and has requested the organisation to appear more prominently at events.

• Consultationwiththeworkscouncilandthemanagementteam.

The Board also identified areas for improvement. • ZOAshoulddomoreorganisationalfundraisingtoimprovethebalancebetweenitsownfundsand

government grants.• AssessmentoftheimpactofZOA’sactivitiesintheprogrammecountriesshouldimproveorshould

be publicised more.• ThecriteriaforZOAtobecomeactiveinacountryortohandoveroperationsinaprogrammecountry(entryandexitcriteria)shouldbemorespecific.

7.2.2 Evaluation of the Board’s performanceOnce a year the Board devotes the agenda to evaluating its own performance.

Points evaluated Areas of concern identified

•PerformanceoftheCEO •DutiesoftheSupervisoryBoard •Managementreportsreceived •Performanceoftheauditorandfinancedepartments •Vision,policy,strategyandimplementation •Riskmanagementandareasofconcern •Meetingfrequency •Buildingreserves •Policyandimplementationinprogrammecountries

•Theauditcommitteeneedsadditionalmembers. •TheSupervisoryBoardmightprovidemoredirectioninsettingthe agenda. •TheSupervisoryBoardshoulddomoretocultivatetieswithconstituents. •Recruitqualitystaffmemberswithrespecttothetermsofemployment. •TiesbetweentheSupervisoryBoardandtheorganisationcouldimprove. •DevelopZOABusinessNetwork

Intentions for 2009In 2009 the Supervisory Board will address the items listed in the evaluation.


7.2.4 Supervisory Board members

Naam Nevenfuncties

Drs. W. Zoeteweij, chairman

1 October 2000 – 1 October 2009, not eligible for re-election

Mr Zoeteweij is an independent organisational consultant and holds the following additional offices:•non-executiveofficeratCrystalMarblesBVinAlmere•memberoftheAdvisoryBoard,Bisnezmanagementin

Bergambacht•memberoftheSupervisoryBoard,Gemiva-SVGgroepin

Gouda•memberoftheDepartmentofPublicWorkstenderboard•boardmemberofstichtingSchreuders,Gouda

Mrs R.G. Westerlaken – Loos, Esq., Secretary

1 September 1999 – 1 September 2008, not eligible for re-election)

Mrs Westerlaken is mayor of Lopik and holds the following additional offices:•deputychairwomanofCDApoliticalparty•chairwomanoftheSupervisoryBoardofRevalidatiecentrumHoogstraatinUtrecht•memberoftheSupervisoryBoardofHoudstermaatschappij

Gasbedrijf Centraal Nederland in Utrecht•memberoftheSupervisoryBoard,PatrimoniumWoonstich-ting Veenendaal•boardmemberoftheChristelijkLyceum,inVeenendaal

Drs. W.J. Adema RA MBA * 1 September 2002 – 1 September 2011, not eligible for re-election

Mr Adema is chairman of the Executive Board of the St. Jans-dalHospitalinHarderwijkandholdsthefollowingadditionaloffices:•boardmemberofCentramedB.A.,OnderlingeWaarborg-maatschappij,inTheHague•boardmemberofstichtingDutchHospitalData,inUtrecht•treasurerofSt.VermogensbeheerHoogelandZorgin

Beekbergen

J.W. Boogerd * 1 November 2006 – 1 November 2011, eligible for re-election

Mr Boogerd is a retired banker and holds the following ad-ditional offices:•memberofMaarssen’stowncouncil•chairmanofStichtingOntwikkelingsproject,Maarssen-Outjo

Drs. B. Brand 1 September 2008 – 1 September 2013, eligible for re-election

Mr Brand is a member of the Executive Bard of the Gere-formeerdeHogeschoolinZwolleandholdsthefollowingadditional offices:•BoardmemberofStichtingGereformeerdStudentenpasto-

raat, Zwolle

Mrs i. Verbeek, Esq., 1 September 2001 – 1 September 2010, not eligible for re-election

Mrs Verbeek is a legal advisor and supervisor at DAS Rechts-bijstand legal services.

K. A. de Vries BEd., engineer

1 December 2007 – 1 December 2012, eligible for re-election

Mr de Vries teaches geography, biology and technology at HogeschoolINHOLLAND(Dordrecht)andgeographyattheChristianPrinsMauritssecondaryschool(Middelharnis).Heholds the following additional offices:•treasurerfortheSGPelectoralcommittee,Borsele.

Drs. A.W. Westerveld, physician,MPH

1 January 2005 – 1 January 2010, eligible for re-election

Mrs Westerveld is a general preventive healthcare physician for the GGD [municipal health service] Fryslân in Leeuwarden.

* serves on the audit committee.

The additional offices of the Supervisory Board members are not at odds with ZOA’s interests.

Changes in membershipIn 2008 Renate Westerlaken left the board, and Bert Brand joined it. Ingrid Verbeek was absent due to an illness in 2008. She looks forward to returning in 2009.

Recruitment, selection and appointment of membersRecruitment of a new Supervisory Board member starts with compiling a profile based on a template and on the current needs of the Board. A selection committee is composed of members from the Supervisory Board. The vacancy is then announced, and the selection committee and CEO interview candidates. One candidate will be selected and appointed based on these interviews.


FInAnCIAl STATEmEnTS FOR 2008

FInAnCIAl STATEmEnTS FOR 2008

73 - jAARvERSlAg 2008

8.1 general introduction

generalFinancially, 2008 has been a very good year. In addition to income rising 11% with respect to 2007, ZOA managed to spend a larger share of its income directly on the target group. The trend of reducing fundraising costs and Management and Administration expenses that started in 2007 continued in 2008.Given the political uncertainties in Sri Lanka, we were unable to spend all monies reserved for rehabilitation. Still, emergency relief monies received from other donors offset the decreased level of operations. Such situations render our work unpredictable and deeply impact realisation of the budget. At one moment, the organisation may be forced to delay or discontinue operations duetosafetyissues(NorthandSouthSudan),whileatanotherpointunexpectedlargesumsmaycomeavailableforreliefefforts(Afghanistan).Thisexplainswhyspendinginthecountriesdeviatesfromthebudget.Asaconsequence,moremoneythanbudgetedhas remained in the Funds, yielding a surplus from operations of nearly € 194.000.

RecessionIn 2008 ZOA experienced little of the crisis on the financial markets. Since ZOA does not own securities, the assets were not affected. Income was maintained as well, although the consequences of the recession are expected to impact ZOA in 2009. In the first quarter of 2009 income was at risk. By December 2008, the management had drafted various scenarios for dealing with a drop in income. The basic principle is that cutbacks will begin at the head office in the Netherlands and will carry over to spending inprogrammecountriesonlyinthesecondround.ZOAaimstosparepeopleintrulydirecircumstances(i.e.thosewhodonotknowwhethertheywillhavefoodtomorrow)asmuchaspossible.

Changes in net resultsNetresultshavechangedasfollowswithrespecttothebudget(equalstheamountattributedtothereserves)(*€1.000):

Budgeted result 405

Lower costs in the Netherlands 182

Lower unallocated income -64

Highermiscellaneousincome 273

Contribution to countries from resources -436

Miscellaneous results 32

-13

Actual results 392

Expenses in the Netherlands have declined with respect to the budget. This improvement of approximately € 182.000 has, toge-therwiththemiscellaneousincomeof€273.000(thebalanceofinterestincomeandcurrencyexchangeresultsintheNether-lands),beendeployedintheprogrammecountries.

30

25

20

15

10

5

02006 2007 2008

12,525 13,212 17,819

3,471 4,461 1,588

5,919 6,006 6,642

x € 1.000.000

Subsidies

External Campaigns

Own fundraising

Overview of income in last 3 years

87%

89%

91%

93%

85%

83%

81%

79%

77%

2006 2007 2008

Spent on objectives


BA

lAn

CE

SH

EE

T A

S P

ER

31

dE

CE

mB

ER

200

8The additional contribution to the programme countries was necessary to continue the operations already in progress. The special emergency relief campaigns for Myanmar and Congo meant that less money was received for other projects scheduled, which were therefore financed from resources.The reserves are rather low for hedging the risks ZOA faces. Every year, ZOA tries to attribute to the reserves the credit or deficit balance from the net result after meeting all commitments. The surplus realised has indeed been attributed entirely to the reserves. Additional information appears in the explanatory notes to the reserves.

InvestmentsZOA is relatively cash rich as a consequence of prepayments by donors. Since these monies need to be spent on projects fairly quickly, no monies are available for long-term investments. Any surplus funds are therefore temporarily deposited to an interest-bearingaccountatoneofthetwobanksthatZOAuses(RabobankandINGBank).Nodetailedinvestmentstrategyisnecessary.We have instructed the banks in writing that the funds we are providing via interest-bearing accounts are to be invested wisely (sustainableandsociallyresponsible).

8.2 Annual Accounts 2008


AssETs 31 december 2008 31 december 2007

Tangible fixed assets

Building 344.764 387.526

Inventory&Equipment 145.274 176.043

Vehicles in programme area’s 260.664 314.396

750.702 877.965

stocks 6.086 307.377

Receivables 2.800.354 2.289.094

Cash 11.737.501 11.020.474

Total Assets 15.294.643 14.494.911

LiABiLiTiEs 31 december 2008 31 december 2007

Reserves and funds

Continuity reserve

General 2.130.126 1.325.504

Pre-financing 1.000.000 907.560

3.130.126 2.233.064

Allocated reserve

Financing assets 756.788 1.185.342

Program guarantee 203.711 320.210

Emergency relief 447.338 426.336

Other 273.665 253.720

1.681.502 2.185.608

Funds

Starting country program 0 7.193

Rehabilitation projects 769.978 495.523

Emergency relief projects 2.195.084 2.661.696

2.965.062 3.164.412

7.776.690 7.583.084

short-term Liabilities

Taxes and social security contributions 73.390 66.526

Personnel expenses 94.251 62.942

Accruals 4.369.340 4.134.877

Other liabilities 2.980.971 2.647.481

7.517.953 6.911.827

Total liabilities 15.294.643 14.494.911

STA

TEm

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T O

F In

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mE

An

d E

xP

En

dIT

uR

ES

iNCOME Actual 2008 Budget 2008 Actual 2007

income own fundraising activities

Door to door collection 1.035.838 1.050.000 1.023.082

Legacies 125.741 200.000 246.282

Contribution, donations, gifts 5.480.240 5.615.000 4.736.476

6.641.819 6.865.000 6.005.840

income from third party campaigns 1.587.912 2.403.482 4.460.735

subsidies from government and others 17.819.470 16.957.997 13.212.097

Other income 272.775 0 18.934

TOTAL iNCOME 26.321.976 26.226.479 23.697.605

EXPENDiTuREs Actual 2008 Budget 2008 Actual 2007

spent on objectives

Rehabilitation

Ownprogrammes/projects 15.020.643 20.797.374 14.048.287

Support/subsidiesthroughlocalpartners 357.311 0 270.245

15.377.954 20.797.374 14.318.532

Emergency relief

Support provided through local partners 2.074.981 1.189.657 1.806.332

Direct relief 4.371.358 1.460.000 3.371.758

6.446.339 2.649.657 5.178.090

Preparation and Coordination fromthe Netherlands

869.248 1.048.167 654.527

Education/Awareness raising 929.479 956.621 610.434

Total spent on objectives 23.623.020 25.451.819 20.761.582

spent on fundrasing

Expenses own fundraising 1.016.265 1.143.885 962.406

Expenses Participation in external campaigns 97.095 123.213 69.468

Expenses received subsidies 249.586 210.117 171.973

1.362.946 1.477.215 1.203.847

Management and Administration 1.142.404 1.003.690 1.217.170

TOTAL EXPENDiTuREs 26.128.369 27.932.724 23.182.599

suRPLus/DEFiCiT 193.606 -1.706.245 515.006

Added to/withdrawn from Actual 2008 Budget 2008 Actual 2007

Funds

Humanitarianassistancefunds:

Starting country program -7.193 0 1.322

Rehabilitation projects 274.455 4.322 148.803

Emergency relief projects -466.612 -2.115.657 -312.326

-199.350 -2.111.355 -162.201

Reserves

Continuity reserve 897.062 452.812 337.560

Financing assets -428.554 0 293.128

Program guarantee -116.499 0 -171.194

Emergency relief 21.002 -47.722 -36.007

Other Allocated reserves 19.945 0 253.720

392.956 405.090 677.207

TOTAL CHANGE iN REsERVEs AND FuNDs 193.606 -1.706.245 -515.006


CA

SH

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Rv

IEW

Actual 2008 Budget 2008 Actual 2007

Cash flow from operating activities

Received

Out of own fundraising 6.641.819 6.865.00 6.005.840

Out of third party campaigns 1.587.912 2.403.482 4.460.735

Out of subsidies 17.722.069 16.957.997 12.705.525

Other income 93.387 0 38.784

26.045.187 26.226.479 23.210.884

Payments

Programme and coordination costs 23.068.534 24.495.198 20.541.404

Fundraising, management and administration costs 2.343.556 3.437.526 2.664.051

-25.412.091 -27.932.724 -23.205.455

Cash flow from operating activities 633.097 -1.706.245 5.429

Cash flow from investments:

Assetsbought/sold -217.361 -461.553

Stocks 301.291 -228.855

Change in cash equivalents 717.026 -1.706.245 -684.979

Cash equivalents 31-12 11.737.501 11.020.474

Cash equivalents 1-1 11.020.474 11.705.453

Change in cash equivalents 717.026 -1.706.245 -684.979

The increase of cash is mainly caused by prepayments of donors, by the end of 2008 several amounts were received related to projects starting in 2009, and lower expenditures than budgeted.

RATiO’s Actual 2008 Budget 2008 Actual 2007

solvancy 51% 49% 52%

Equity 7.776.690 5.876.839 7.583.084

Total Liabilities 15.294.643 12.000.000 14.494.911

Liquidity expressed by acid ratio 193% 160% 193%

Floating assets - Stocks 14.537.854 11.198.233 13.309.568

Short-term liabilities 7.517.953 7.000.000 6.911.827

The budget for 2008 allowed for the monies available for Sri Lanka to be spent in full. Operations there will continue through 2010. Ratios therefore remain the same with respect to 2007.


Explanatory notes to the annual accounts 2008

generalTheannualaccountshavebeenprepared inaccordancewiththeGuideline650ofFundraisingOrganisations(RJ650,revised2007).

Reporting periodThese annual accounts have been prepared on the basis of a period under review of one year. The financial year coincides with the calendar year.

Accounting principles for the Balance sheet and the Statement of Income and ExpendituresgeneralThe accounting principles used are based on historical cost. Unless indicated otherwise, assets and liabilities are listed at face value. Income and expenditure are allocated to the period to which they relate.

Transactions in foreign currenciesTransactions in foreign currencies are converted against the exchange rate applying at the time of the transaction. Monetary assets and liabilities in foreign currencies are converted on the balance sheet date in the functional currency against the rate applying on this date. Non-monetary assets and liabilities in foreign currencies that are listed at historical cost are converted into euros at the exchange rates applying on the transaction date. Differences in exchange rates appear as a result on the statement of income and expenditure.

use of estimatesThe preparation of the annual accounts requires the CEO to form an opinion and to make estimates and assumptions that influence the application of accounting principles and the reported value of assets and liabilities and of income and expenditure. The actual outcome may deviate from these estimates. The estimates and underlying assumptions are continually assessed. Revised estimates are listed in the period in which the estimate is revised and in future periods for which the revision may have consequences.

RoundingDue to rounding off procedures, minor rounding differences can arise on conversion into whole euros.

Accounting principles for the Balance sheetTangible fixed assetsThe buildings, refurbishments, fixtures and equipment and means of transport in programme areas are valued at acquisition or manufacturing cost minus the cumulative depreciations. Maintenance expenses will only be entered as assets if they extend the economic life of the object. The depreciations are calculated as a percentage of the acquisition price according to the straight-line method on the basis of the economic life.

Buildings 31/3 %

Refurbishments 10 %

Fixtures and equipment 25 %

Vehicles in programme areas 331/3 %

StocksStocks are valued at acquisition price. The acquisition price comprises the purchase price and additional costs, such as import duties, transport costs and other costs that can be directly allocated to the acquisition of stocks.The valuation of the stocks takes account of any downward value adjustments on the balance sheet date.

debtors, prepayments and accrued income Debtors are valued at face value less a provision for non-recoverability. Provisions are determined according to individual assessment of the collectability of the debts.

78 -AnnuAl REPORT 2008

Reserves

Thecontinuityreserveenablestheorganisationtomeetitscommitmentsduringa(temporary)stagnationoffunds.Therestrictionon spending of the reserve for special purposes has been determined by the CEO. It does not constitute an obligation; the CEO may cancel this restriction whenever it wishes to do so. Other reserves concern reserve assets remaining after the aforementioned expenditures.

Funds

Funds concern assets acquired with a specific use designated by third parties.

Personnel remuneration/pensions

Obligations relating to contributions to pension schemes on the basis of defined contributions are entered as expenditure in the statement of income and expenditure in the period in which the contributions are due.

debts

ZOAenters into (subsidy)obligations in theareaswhere it isactive.Thesewilloftenbe long-termobligations.Therewillbea(subsidy)obligationaftertheboardhaspassedaresolutiontothiseffectandhascommunicatedittothe(subsidy)recipient,oftenthe target group represented by a local organisation or government agency, resulting in a legally enforceable or actual obligation. This obligation is entered in the balance sheet as a debt if the total contract value of donors is insufficient to cover these programme obligations.

Obligations relating to years one year after the balance sheet date are included in the long-term liabilities.

Accounting principles for the Statement of Income and Expenditures

All proceeds are entered as income for the gross amount, unless this chapter explicitly states otherwise. Costs needed to realise certain income are presented as expenditure in the statement of income and expenditure.

Income from own fundraising activitiesIncome designated for a specific use is explained separately in the notes to the statement of income and expenditure. A maximum of 22% of this income is used to cover the expenses for public relations, recruitment, management and administration.

legaciesLegacies are accounted for in the financial year in which the value can be reliably established. Provisional payments as advances are accounted for as income from inheritances in so far as they have not been accounted for in a previous financial year.

Contributions, donations and giftsContributions, donations and gifts are recognized in the year in which they have been received, with the exception of receipts that can be allocated to a period during which a specific mailing campaign has taken place. Donations in kind are valued at actual value in the Netherlands.

Income from joint campaignsThe income from joint campaigns are recognized in the year in which the scope can be reliably established, on the condition that any advances received will at least be accounted for in the year that they have been received.

Income from third party campaignsThe contributions from other fundraising organisations are accounted for as ‘income from third party campaigns’ for the amount received by the organisation. They are recognized in the year in which the income from the campaign by third parties has been received or pledged by this third party. Campaigns by third parties only include campaigns for which ZOA Refugee Care does not bear any risk.


Subsidies SubsidiesOperating subsidies are recognized in the statement of income and expenditure of the year in which the subsidised expenditure is included or in which the income has been lost or in which the operating deficit has occurred.

Subsidies in kindThe received subsidies in kind, often food and relief supplies, are valued at the cost stated in the contract relating to the goods. If the contract does not provide for this, the goods will be valued at market value at the place of delivery. If the received goods are not based on a contract and a reliable valuation is lacking, the transaction will not be accounted for in the statement of income and expenditure.

CostsSince interested parties also wish to gain insight into the level and composition of the costs of their own organisations, the notes provide a specification of these costs in accordance with the model C of the Audit Guidelines.

Spending toward objectivesExpenditures toward objectives include amounts allocated toward activities designed to meet the objectives during the financial year as well as implementation costs relating to the financial year. Expenditure, presented under the objectives rehabilitation and emergency relief, includes subsidies to local partners, relief goods and food purchased, cost of deployed personnel, transport costs, local accommodation costs and office expenses. It also includes the acquisition costs of the means of transport, office inventory etc., which after the programme has ended will be made available to the local partner.

Costs fundraising organisationAll costs made for activities whose aim is to persuade people to donate money for one or more of the objectives are earmarked as costs of fundraising income. This means that the costs for propaganda, publicity and public relations are regarded as costs of fundraising income, unless they are information costs. Often, the activities will be mixed: information and fundraising at the same time. In such cases the part of the costs relating to the information activity will be allocated to this activity. Depending on the specific information objectives, the allocation formula is decided in advance for each situation.


Costs of management and administration

Costs of management and administration are the costs that ZOA Refugee Care makes for the (internal) management andadministration and which are not allocated to the objective or fundraising income. The next section gives a more detailed explanation of how these costs are allocated.

Cost allocationCosts are allocated to the objective, fundraising income and management and administration according to the following criteria:A) Costsownorganisationabroad;

The expenditure accounted for under this entry mainly concerns the personnel costs of posted fieldworkers and the office expensesonlocation.Thisexpenditureisdirectlyrelatedtotheimplementationoftheprogrammeinthecountries(outsidetheNetherlands)whereZOARefugeeCareisactive.Costofownorganisationabroadarefullyallocatedtoobjectives.

B) CostsownorganisationintheNetherlands The costs own organisation in the Netherlands fall into two kinds of expenditure:B1) Implementationcoststhataredirectlyattributable

Costs that are directly related to the implementation of the objectives. The items that are accounted for under implementation costs that are directly attributable are:

-Thepreparationandco-ordinationofrehabilitation(mainlythecostsoftheProgrammeDepartment,theCountriesSupportTeams)andemergencyrelief(mainlythecostsoftheEmergencyReliefdesk)

- The direct costs relating to information and awareness raising - The direct costs of income own fundraising, campaigns by third parties and subsidies.

B2)AllocatedimplementationcostsThisincludesexpenditurethatcouldbeallocated(directlyorindirectly)totheobjectivesbasedonprudentialcriteria(numberofworkplaces,deploymentofstaff,etc.)andaccordingtoasteadycourse.ThesecostsincludethecostsofthedepartmentsManagementOffice, Operations, general costs and costs made by the board.

Not allocated costs are accounted for under Costs of management and administration. These are:

Description % Notes

CostofoperationsatHeadQuarters

•general•finance•facilities•IT

10050ratorato

50% is direct support country programme based on m2 based on number of workplaces

HumanResources 100

Executive Board 95 5% is fundraising institutional donors

Secretary 76 24% is direct support fundraising department

Supervisory Board 100


notes to the balancesheet per 31 december 2008

Tangible fixed assets

Building inventory & Equipment

Vehicles Total2008

Total2007

At 1 January 2008

Acquisition value 802.147 810.462 700.042 2.312.651 1.851.098

Cumulative depreciation 414.621 634.419 385.646 1.434.686 1.037.407

Book value 387.526 176.043 314.396 877.965 813.691

Changes in book value:

Investment 363 170.873 143.270 314.505 461.553

Desinvestment 0 97.144 0 97.144 0

Depreciations 43.125 201.642 197.002 441.769 397.279

Depreciations desinvestment 0 97.144 0 97.144 0

Balance -42.762 -30.769 -53.733 -127.264 64.274

At 31 December 2009

Acquisition value 802.510 884.191 843.312 2.530.013 2.312.651

Cumulative depreciation 457.746 738.917 582.648 1.779.311 1.434.686

Book value 344.764 145.274 260.664 750.702 877.965

The investments in inventory and means of transport are replacements of computers and vehicles directly contributing to the relief- and rehabilitation programmes.

Approximately 44% percent of the tangible fixed assets in the Netherlands relates to the objectives, whereas 56% concerns operations. As far as assets are located in the programme countries these relate to 100% own operations.

Building inventory & Equipment

Vehicles Total2008

Total2007

Used for realising objectives 150.428 78.658 260.664 489.750 557.238

In use for operations 194.336 66.616 0 260.952 320.727

344.764 145.274 260.664 750.702 877.965

On 13 December 2006, the current value of the buildings was valued by an independent valuer at € 875,000.

Stocks

31-12-2008 31-12-2007

Acquisition value stocks 6.086 307.377

Book value stocks 6.086 307.377

Per 31 December 2007 stocks were available toward the objectives in Sri Lanka. In 2008 these stocks were used for reliefprojects.


Receivables

Receivables comprise the following: 31-12-2008 31-12-2007

Grants receivable:

- European Union 717.526 731.087

- Ministry of Foreign Affairs 132.906 88.553

- PSO 36.357 0

- UN-organisations 321.390 152.020

- USAID-OFDA 112.625 318.590

-MRRD(Afghangovernement) 759.473 493.563

- Other donors 322.380 286.972

Receivable interest 94.066 79.620

Various receivables and pre-paid programme expenses 60.322 48.363

Other receivables and pre-payments 243.309 90.326

2.800.354 2.289.094

Grantsreceivablearefinancialcontributionswhicharereferringtoprojectsalready(being)implementedandpre-financedbyZOA.Grants receivable from MRRD are contractual prefinancing liabilities of projects which are ultimately financed by the World Bank.

The management of ZOA assessed the grant as a high risk receivable because of the complex Afghan context and uncertainty with respect to the international development aid.

At the moment a provision for bad debts is not necessary.

Cash

31-12-2008 31-12-2007

Balances in euros

Netherlands 9.221.367 8.020.110

Programme countries 678.529 651.174

9.899.897 84% 8.671.284 79%

Balances in foreign currencies

Netherlands 320.407 693.616

Programme countries 1.517.197 1.655.574

1.837.604 16% 2.349.190 21%

Total 11.737.501 100% 11.020.474 100%

ZOA aims to keep cash balances in euros wherever possible. Dollar contracts with institutional donors causes currency positions in US-dollars. For that reason rate differences are unavoidable. In general they do not influence the relief- and rehabilitation activities because most of the expenditures are also paid in US-dollar.

The high cash position is caused because of prepayments of donors by the end of 2008 and the delayed spending of means available for Sri Lanka because of the political situation.


Reserves and fundsReservesOverview of changes in the reserves

31-12-2007 Added to Withdrawn from

31-12-2008

Continuity reserves

General 1.325.504 804.622 0 2.130.126

Pre-financing 907.560 92.440 0 1.000.000

2.233.064 897.062 0 3.130.126

Allocated reserves

Financing assets 1.185.342 0 428.554 756.788

Program guarantee 320.210 0 116.499 203.711

Emergency relief 426.336 21.002 0 447.338

Other 253.720 19.945 0 273.665

2.185.608 40.947 545.053 1.681.502

general ZOA Refugee Care aims to maintain a reserve that counterbalances the general financial risks of the organisation and the specific risks inherent in carrying out the programmes.

To hedge short-term risks and to ensure that the organisation is able to meet its commitments in the future, the board has determinedatargetamountforthecontinuityreserveofamaximumof100%(VFIguidelineforGoodCauses:150%)oftheannualexpenses of the operating organisation. This percentage is based on the risk profile of the organisation, the surroundings where it operates and the internal control measures adopted. More detailed explanations of the risk profile and internal management appear in the relevant chapter in the annual report.

Actual 2008

Calculated reserve

Budget 2009

Calculated reserve

Own costs of the organisation

- Personnel costs Netherlands 100% 2.508.533 2.508.533 2.826.000 2.826.000

- Expat costs 100% 1.798.359 1.798.359 2.522.000 2.522.000

- Personnel costs abroad 50% 3.558.569 1.779.285 3.673.000 1.836.500

- Office costs not related to programs

50% 346.925 173.463 304.000 152.000

- Other fundraising costs 100% 99.611 99.611 92.000 92.000

Target level 6.359.250 7.428.500

Actual continuityreserve 3.130.126 3.130.126

49% 42%

survival Ratio in days 44 38

Atthistime,thecontinuityreservehasnotreachedthetargetlevel.Inaddition,theSurvivalRatio(numberofdaystheorganisationwillsurvive,ifincomestagnates,andcostsremainthesame)issomewhatlow.Intheyearsahead,surplusesfromoperationswilltherefore be allocated to this reserve.

The level of the reserves is an important point of attention for the organisation. Both from the perspective of risks as well as subsequent to the public debate about reserves held by charity organisations ZOA will continue to review its policy. At present, ZOA is in compliance with the range set by the VFI.


Continuity reservegeneralA surplus on the exploitation will be added to this reserve when the total amount of the continuity reserve does not meet the level needed. The surplus on the continuity reserve will be added to the other reserves.

Pre financingThepre-financingreservewasestablishedbecauseprogrammesand(partsof)projectsoftenhavetobestartedbeforethefinancialmeans(committed)havebeenreceived.Thepre-financingreserveaddressessuchsituations.Per 31 December 2008 this reserve is used for projects in South Sudan and Afghanistan.

Allocated reservesThe restriction on spending of the allocated reserve has been determined by the board. It does not constitute an obligation; the board may cancel this restriction whenever it wishes to do so.

Financing assetsThese reserves indicate which part of the reserve is tied to tangible fixed assets, and which part is tied to stocks allocated toward objectives or operations.Changes in these assets will give a change in the Assets Fund. Entries to the Assets Fund will be credited to the continuity reserve and debited from the other reserves, as far the continuity reserve does not meet the minimum amount.

Programme guaranteeThe Board defined this reserve for specific programme risks for which a guarantee is give to a country programme.Large institutional donors are funding the programmes substantially. Without guarantees, falling away of these donors could have a major impact on the continuity and sustainability of the programme. Risks may also vary depending on the fields where ZOA operates. Even without direct external financing, some programmes may be carried out through internal pre-financing from this.

Guarantees per 31 December

2008 2007

Country programme Ethiopia 0 165.000

Country programme Sri Lanka 155.210 155.210

Other 48.501 0

203.711 320.210

Emergency reliefThis reserve was established at the initiative of the Board of Governors of ZOA Refugee Care and not because of earmarked donations from contributors. The Board deliberately allocated this reserve in light of the fact that provision of emergency relief is a core activity of the organisation. That said, ZOA Refugee Care must be financially able to respond to requests for aid without delay.However, funding drawn from the emergency relief fund is considered to be a form of pre-financing and is tobe compensated afterwards as much as possible through earmarked donations received through emergency relief campaigns. OtherOther reserves are created for specific purposes in the programme countries. These are mainly used to replace assets in the future.

Analysis changes in reservesThe increase of the general continuity reserve is caused by a positive operational result of € 392.956 and the release of € 428.554 from the allocated reserve financing assets. € 92.440 of the total increase of € 897.062 is added to the pre financing reserve, the remainder is added to the general part of the continuity reserve.

Funds

The humanitarian assistance funds consist of available financial means that donors or contributors have allocated toward a particular programme or project. Because donor funding is not always available at regular intervals, the pattern of income may fluctuate. That is evident particularly in the level of the allocated reserve. Surpluses and deficits will be settled as much as possible within the funds and if possible within projects with a similar goal. The remainder will be added or withdrawn from the other reserves.


31-12-2007 Received money

spent on projects

Contribu-tion general

reserves

31-12-2008

starting country programme

Myanmar 7.193 -7.193 0 0 0

7.193 7.193 0 0 0

Rehabilitation projects

Afghanistan 0 199.858 204.644 10.154 5.368

Angola 0 75.377 75.377 0 0

Burundi 0 0 0 0 0

Cambodia 80.284 61.670 14.550 26.936 154.341

Congo 0 19.000 19.000 0 0

Ethiopia 201.983 360.916 477.328 69.913 155.484

Liberia 0 273.030 344.080 104.205 33.156

Myanmar 0 7.833 0 0 7.833

Sri Lanka 32.844 130.012 135.559 0 27.297

North Sudan 0 46.736 116.282 82.109 12.563

South Sudan 908 230.393 260.520 47.089 17.870

Thailand 0 80.525 85.490 4.965 0

Uganda 8.606 452.820 352.528 71.899 180.797

ZOA Business Platform 147.613 172.600 181.802 0 138.411

Netherlands(education) 23.285 13.573 0 0 36.858

495.523 2.124.344 2.267.160 417.270 769.978

Emergency relief projects

Afghanistan 48.879 19.124 25.657 0 42.345

Bangladesh 108.527 52.414 133.000 0 27.941

Congo 0 106.048 0 0 106.048

Ethiopia 121.708 17.070 107.040 0 31.738

Pakistan 110.310 0 81.735 0 28.575

Myanmar 0 682.837 188.334 0 494.503

Sri Lanka 2.132.619 16.246 760.230 0 1.388.635

North Sudan 93.469 5.574 50.040 0 49.003

Uganda 46.185 11.247 50.000 18.864 26.296

2.661.696 910.560 1.396.036 18.864 2.195.084

Rehabilitation projects This reserve consists of monies allocated toward rehabilitation programmes obtained from earmarked donations from private individuals and organisations or government grants, unless these monies have been officially committed. In that case resources received but not yet spent appear as Short-term liabilities.

Emergency relief projectsThis reserve consists of monies allocated toward emergency relief programmes obtained from dedicated donations from private individuals and organisations or government grants, unless these monies have been officially committed. In that case resources received but not yet spent appear as Short-term liabilities.This reserve decreased enormously. It comprises the contributions received from individuals toward emergency relief following the tsunami. Because abundant short-term funding was provided through institutional sources, the emergency relief campaign proceedsshallbeallocatedtowardlong-termhumanitarianassistance(rehabilitationstage)forthevictims.Thisapproachshouldensure responsible allocation of funds.

Analysis of changes in fundsThe response to campaigns was insufficient to provide the necessary relief in Liberia, North Sudan and Uganda. ZOA financed projects from general resources to honour promises to the target group.In 2008 water and educational projects were conducted in Ethiopia, thanks to funds raised in late 2006 and in 2007. A contribution from the general resources helped bring the projects to a sustainable conclusion. The ZOA Business Network has a separate fund of contributions from members, to be allocated toward projects involving these members.


Short term liabilities

Taxes and social security contributionsConcerns taxes and social security contributions still due as of 31 December 2008.

Personnel costsConcerns holiday pay including social premiums payable as of 31 December 2008. The rights of employees to holiday time not yet taken appear here as a liability.

The pension agreement of ZOA Refugee Care is a defined contribution arrangement. Therefore no provisions according to Dutch accounting standards are necessary.

Accruals (subsidies)Donor contributions received in advance that will be spent after 2008 appear here as liabilities. ZOA Refugee Care has received these payments based on programme proposals and contracts. The organisation is required to spend the money accordingly and to return the money to the donor in the event that the commitment is not fulfilled.

CreditorsThese include the regular liabilities to suppliers, both in the programme areas and in the Netherlands.

Program related liabilitiesThese liabilities are related to the risks of implementing projects in the area’s where ZOA is working. Different kind of circumstances (security,weathercircumstances,lackofresources,etc.)couldcauseprogrammesfallingbehindinrealisingtheplannedobjectives.This could cause a discrepancy between the budget available and the projects yet to be realised. This additional contribution is expected to enable the programme to realise its objectives and consequently to make the results more sustainable for the target group.

liabilities abroadThese liabilities refer not to specific projects but are related to our programmes in the countries we are working. The higher amount in 2008 is caused by higher activities at the end of the year which are going to be paid in 2009.

Other liabilities and accrualsLiabilities that could not be classified under the aforementioned current liabilities.

liabilities not in the balancesheet

The liabilities not presented in the Balance sheet are liabilities in the future related to lease contracts of premises in the programme countries.

Liabilities shorter than 1 year € 140.000

Liabilities longer than 1 year € 289.000

TOTAL € 429.000

Accruals 31-12-2008 31-12-2007

European Union 1.893.731 1.198.363

UN organisations 178.114 376.288

Ministry of Foreign Affairs 1.486.284 2.301.894

PRISMA/ICCO 126.934 42.396

PSO 126.045 0

Others 558.231 215.936

4.369.340 4.134.877

short term liabilities 31-12-2008 31-12-2007

Taxes and social security contributions

73.390 66.536

Personnel costs 94.251 62.942

Accruals 4.369.340 4.134.877

Creditors 807.637 1.037.570

Programme related liabilities 361.067 526.677

Liabilities abroad 1.585.068 942.696

Other liabilities 227.200 140.538

7.517.953 6.911.836


notes to the statement of income and expenditures 2008

Income

general

income in percentage of total income Actual2008

Budget2008

Actual2007

Income own fundraising activities 25 26 24

Income from third party campaigns 6 9 19

Subsidies 68 65 57

Others 1 0 0

100 100 100

To be able to respond to the wishes of the target group in our programme areas, the aim is to have at least 30% income from our own fundraising. Furthermore, the subsidy granted by one subsidy provider to one country programme should not be higher than 35% of this programme to avoid donor dependence.

AnalysisSince the costs of attracting subsidies is lower than those of the own fundraising, the percentage of income from own fundraising is under pressure. The improvement of this indicator was not realised due to a higher growth percentage of subsidies compared with the growth percentage of own fundraising. By paying special attention to this in its long-term plans, ZOA tries to increase this percentage.

Income from own fundraising

source of income from own fundraising Actual2008

Budget2008

Actual2007


Mailing actions 916.632 975.000 945.150

Legacies 125.741 200.000 246.282

Gifts and donations

- Individuals 1.343.324 905.000 874.240

- Churches and Schools 1.088.895 900.000 805.274

-Companies,Charityfunds&Other 1.149.964 1.740.000 1.251.583

Private supporters 981.425 1.095.000 860.229

6.641.819 6.865.000 6.005.840

With specific designation: Actual2008

Budget2008

Actual2007

Rehabilitationprogrammes/projects 1.293.479 1.860.000 1.306.419

Emergencyreliefprogrammes/projects 1.005.990 600.000 349.107

2.299.468 2.460.000 1.655.526

AnalysisDisappointing results from fundraising for rehabilitation projects have been compensated by allocating general resources toward projects. Our own operations have therefore continued as scheduled.Most of the proceeds from emergency relief fundraising efforts have been received following the disasters in Myanmar and Congo.

Income from third party campaignsThese amounts concern income from campaigns by fundraising organisations in the Netherlands to support ZOA Refugee Care programmes and projects. They also reflect contributions from international organisations or foreign donors in the private sector.

Subsidies from governmentsThisitemreflectscontributionsfromtheDutchgovernment,theEuropeanUnionandUnitedNationsorganisations,suchasUNHCR,UNDP, UNICEF, WFP etc.Whether and in what amounts donors are willing to contribute to an emergency situation during the year in areas where ZOA operates is difficult to anticipate for in the budget. Part of the grants received in the year under review will be spent after that year.


With contributions from donors that arise from spending committed under contract, the resources that have yet to be spent are listed under “Short-term liabilities” as “Accruals”.

Overview total income and main donor groups amount x 1.000

Actual2008

Budget2008

Actual2007

BUZA 4.337 4.145 3.382

BUZA-capacitybuilding(viaPSO) 636 401 498

MFS-rehabilitation 1.814 2.000 0

MFS-education(viaPRISMA) 1.725 1.369 1.543

Dutch governement 8.512 7.915 5.423

Eu 4.342 3.493 3.462

uN organisations 2.811 3.321 2.699

Other public funding donors 2.154 2.230 1.628

17.819 16.959 13.212

AnalysisIn2008 theMFS (co-financing system] subsidy from theDutchMinistry ofForeignAffairs started.This has led to amarkedincrease with respect to 2007.Financing from the European Union has increased due to additional projects in Sri Lanka and Afghanistan.Contributions from other institutional donors are increasing because of the rise in operations in Afghanistan financed by the World BankandaGermandevelopmentorganisation(GTZ).The annex includes a list of income itemised to reflect receipts from individual donors.

Other income

Actual2008

Budget2008

Actual2007

Interest income 218.567 220.420

Rate differences and other income 54.206 -201.486

272.773 PM 18.934

Thefinancialincome(notbeingproject-relatedinterestincomeandexchangedifferences)isincludedunderotherincome.Exchangedifferences result from the revaluation of the bank balances in foreign currencies. These are mainly US dollars. Valuation differences will occur when converting into euros. These valuation differences are the result of fluctuations in the value of the dollar. These valuation differences are shown in the annual accounts under the entry other income. When the value of the dollar goes up against theeuro,therewillbepositivevaluationdifferences.Ontheotherhand,thefinancingineuros(spendingindollars)hasanegativeeffect on the spending margin. If the value of the dollar goes up, ZOA must make a valuation profit on its dollar supply. These dollars relate to the project contributions that have already been received but have not yet been spent. The spending margin in dollars for the projects is basically not affected by this change in valuation. An actual result will arise when projects are financed in euros and spending is in dollars.


notes to the statement of income and expenditures 2008

Expenditures

Cost structure of the organisation (in euro’s)

Actual2008

Budget2008

Actual2007

Programme costs abroad in the field 84% 84% 84%

ProgrammecostsintheNetherlands(Education) 4% 3% 3%

Programme coordination in the Netherlands 3% 4% 3%

Total spent on objectives 91% 91% 90%

Fundraising costs 5% 5% 5%

Costs of management and administration 4% 4% 5%

Total costs of the organisation 100% 100% 100%

ZOA’s aim is to spend at 88% of its resources on the objective.The downward trend of the fundrasing costs and cost of management and administration has also continued in 2008. Because of increasing revenue at the same cost level the percentage declined again. As a result Zoa Refugee Care has at the moment a healthy cost structure.Inlinewiththedevelopmentofthecostratiostheindicator‘Totalspentonobjective/totalincome’(in2008:90%2007:88%)also improved.

Rehabilitation and Emergency Relief programmesThe world of humanitarian aid is highly dynamic. This does not only affect our own operational capacity but also the policies of major donors for the countries concerned. The overview of expenditure per country shows that there are considerable differences between the aid that has been planned and the aid that has been delivered.

Overview per country

Actual2008

Budget2008

Actual2007

Main cause of deviation from budget

Afghanistan 4.229.364 2.053.815 2.091.673 Additional activities in the North

Angola 21.565 130.000 435.617 Programme is handed over in 2008

Bangladesh 133.000 0 67.000 Relief flood disaster

Burundi 83.467 100.000 46.000

Cambodia 689.034 1.560.992 710.768 Activity level lower than planned

Congo 99.034 0 0 Started at the end of the year

Ethiopia 2.457.859 1.656.130 1.611.511 Additional relief projects

Liberia 1.434.069 1.687.756 1.761.351

Myanmar 199.336 110.000 49.901

North Sudan 1.211.878 1.666.377 906.537 New programme area later started than

planned

Pakistan 0 0 283.021

Sri Lanka 4.315.816 4.822.861 5.626.924

Thailand 4.424.020 5.338.256 3.701.091

Uganda 793.744 1.000.512 109.739

South Sudan 1.732.106 2.668.332 1.881.757 HIV-aidsprojectwascancelledbecauselack

of means

Other 0 652.000 180.730 Not attributable to one country

21.824.293 23.447.031 19.463.622

NL-Preparation/Coordination 869.248 1.048.167 654.527

NL-Education/Awarenessraising 929.479 956.621 643.433 Growht because of MFS-budget

23.623.020 25.451.819 20.761.582


Rehabilitation

Ownprogrammes/projectsconcernprogrammes/projectsthatareimplementedbytheorganisationitselfortogetherwith(local)partners to achieve the objectives of the organisation.

Emergency ReliefSupport provided through local partners ConcernsadonationtotheThai-BurmeseBorderConsortium(TBBC)inThailandinordertosupportBurmeserefugeesattheThai-Burmese border. Other contributions were given to local relief organisations in Bangladesh.

direct reliefConcerns direct assistance in emergency situations through allocation of personnel, funds and other resources.

Preparation and Coordination from the netherlands

Herethecostsofthecountrysupportteamsandemergencyreliefareaccountedfor.AlsoincludedarethecostsoftheProgrammeDepartmentandMP4,responsibleforpolicy,managementandaccountability(internalandexternal)fortheprogrammecountries.

Raising awareness

Includes costs for raising the awareness of the general public and of ZOA supporters in particular.

Spent on fundraisingThe major source of income for ZOA are “institutional donors”. In the Statement of income and expenditures this income appears under “external campaigns” and “subsidies”. The organisational costs of raising these contributions is relatively low. Although the costs of “own fundraising” need to be related to the cost rate, the rate of total fundraising costs at ZOA tends to be much lower.

Cost rate of total fundraising

Actual2008

Budget2008

Actual2007

Own fundraising 1.016.265 1.089.753 962.406

External campaigns 97.095 117.053 69.468

Subsidies 249.586 217.946 171.973

Total costs fundraising 1.362.946 1.424.752 1.203.847

Cost own fundraising in percentage 15% 16% 16%

In percentage of total income 5% 5% 5%

The cost rate of fundraising decreased as expected . The Board of ZOA uses a fixed yearly norm of 16%.

management and AdministrationCostsofmanagementandadministrationarethecoststheorganisationmakesfor(internal)managementandorganisationandthatare not allocated to the objective or to income raising.Since these costs are fixed costs, they have hardly changed over the last few years.


Attribution of costs 2008

Thesecostsincludeanamountof€441.769(2007:€397.281)fordepreciations.

Other information Remuneration Supervisory Board and managing director ZOA Supervisory Board members are not paid. Members are appointed without regard for their organisational or religious affiliation. Thepositionandpowersofthemanagingdirector(soleofficer)havebeendeterminedbasedonamanagementprotocol.TheCEObears ultimate responsibility for the operational organisation as a whole.

Personnel costs Management Actual2008

Budget2008

Actual2007

Gross salary 89.793 85.713 83.839

Social premiums 7.220 5.853 4.717

Pension premiums 13.005 13.004 11.701

110.018 104.570 100.257

The gross salary listed includes the holiday supplement and year-end bonus. The salary of the director has been set in accordance withtheRemunerationdecreeforstatecivilservants(BBRA1984),GradeXVI.ThesecostsarewellwithintherangesetbytheVFI.

number of staffPer31December2008ZOARefugeeCareemployed925(2007:954)people.

Auditors’ reportSee next page.

Appropriation of resultsThe result has been appropriated according to the breakdown indicated in the Statement of Income and Expenditures.

2008 Objectives Fundraising Costs ofmanage-ment and admini-stration

Total2008

Budget2008

Total2007Rehabilitation Relief Education Coordina-

tionOwn External

cam-paigns

subsidies

Ownprogrammes/projects

14.746.961 4.275.776 396.689 19.419.425 22.265.407 17.563.742

Subsidies to local partners 357.311 2.074.981 2.432.292 1.460.000 1.806.332

Direct organisational costs abroad

273.682 95.583 369.265 195.908 358.449

Salaries/socialcharges 283.331 622.702 345.483 66.630 135.280 646.847 2.100.273 2.062.082 1.743.654

Pension costs 19.697 43.289 24.017 4.632 9.405 44.966 146.006 159.621 121.216

Other personnel costs 25.764 22.890 39.547 -2.167 -4.400 180.621 262.254 207.719 229.622

Directcosts(campagnes,telemarketingetc.)

454.966 0 82.127 0 537.093 669.153 469.027

Travel and subsistence 54.770 48.615 33.422 10.543 21.402 31.425 200.178 213.517 174.673

Accommodation costs 7.301 29.282 17.035 2.914 5.916 25.408 87.856 87.265 86.166

Office costs 126.874 34.730 100.088 3.384 4.343 77.506 346.925 324.977 291.106

Audit costst and Annual Report

93.269 93.269 63.270 88.136

Other general costs 15.054 67.739 1.707 11.159 -4.488 51.630 142.801 223.804 261.124

Less: Overhead compen-sation of PSO

-9.268 -9.268 0 -10.647

Total 15.377.954 6.446.339 929.479 869.248 1.016.265 97.095 249.586 1.142.404 26.128.369 27.932.723 23.182.599


To the supervisory board of Stichting ZOA Refugee Care, The Netherlands

Auditor’s report

Report on the financial statements We have audited the accompanying financial statements 2008 of ZOA Refugee Care, The Netherlands, Apeldoorn as set out onpages75to92(chapter8.2)whichcomprisethebalancesheetasat31December2008,thestatementofincomeandexpenditure for the year then ended and the notes.

The directors’ responsibilityThe directors of the foundation are responsible for the preparation and fair presentation of the financial statements and for the preparation of the management board report, both in accordance with Part 9 of Book 2 of the Netherlands Civil Code. This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation and fair presentation of the financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.

Auditor’s responsibilityOur responsibility is to express an opinion on the financial statements based on our audit. We conducted our audit in accordance with Dutch law. This law requires that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.

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

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion In our opinion, the financial statements give a true and fair view of the financial position of ZOA Refugee Care, The Netherlands as at 31 December 2008, and of its result for the year then ended in accordance with Part 9 of Book 2 of the Netherlands Civil Code and with Guideline 650 for Annual Financial Reporting for fundraising organisations.

Report on other legal and regulatory requirements

Pursuant to the legal requirement under 2:393 sub 5f of the Netherlands Civil Code, we report, to the extent of our competence, that the management board report is consistent with the financial statements as required by 2:391 sub 4 of the Netherlands Civil Code.

DenHaag,25May2009PricewaterhouseCoopers Accountants N.V.

OriginallysignedbyH.A.WinkRA


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Budget 2009 iNCOME Budget 2009 Actual 2008 Budget 2008

income own fundraising activities


Legacies 200.000 125.741 200.000

Contribution, donations, gifts 6.790.000 5.480.240 5.615.000

8.040.000 6.641.819 6.865.000

income from third party campaigns 1.956.576 1.587.912 2.403.482

subsidies from government and others 19.629.846 17.819.470 16.957.997

Other income 0 272.775 0

TOTAL iNCOME 29.626.423 26.321.976 26.226.479

EXPENDiTuREs Budget 2009 Actual 2008 Budget 2008

spent on objectives

Rehabilitation

Ownprogrammes/projects 21.420.789 15.020.643 20.797.374

Support/subsidiesthroughlocalpartners 0 357.311 0

21.420.789 15.377.954 20.797.374

Emergency relief

Support provided through local partners 1.500.000 2.074.981 1.189.657

Direct relief 2.190.175 4.371.358 1.460.000

3.690.175 6.446.339 2.649.657

Preparation and Coordination fromthe Netherlands

1.267.108 869.248 1.048.167

Education/Awareness raising 1.124.783 929.479 956.621

Total spent on objectives 27.502.854 23.623.020 25.451.819

spent on fundrasing

Expenses own fundraising 1.232.726 1.016.265 1.143.885

Expenses Participation in external campaigns 72.661 97.095 123.213

Expenses received subsidies 249.661 249.586 210.117

1.555.048 1.362.946 1.477.215

Management and Administration 1.121.153 1.142.404 1.003.690

TOTAL EXPENDiTuREs 30.179.056 26.128.369 27.932.724

suRPLus/DEFiCiT -552.633 193.606 -1.706.245

Added to/withdrawn from

Funds

Humanitarianassistancefunds:

Starting country program 0 -7.193 0

Rehabilitation projects 0 274.455 4.322

Emergency relief projects -1.025.814 -446.612 -2.115.657

-1.025.814 -199.350 -2.111.335

Reserves

Continuity reserve 473.181 897.062 452.812

Financing assets 0 -428.554

Program guarantee 0 -116.499

Emergency relief 0 21.002 -47.722

Other Allocated reserves 0 19.945

473.181 392.956 405.090

TOTAL CHANGE iN REsERVEs AND FuNDs -552.633 193.606 -1.706.245


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long-range estimate 2009 – 2013 (* € 1.000)

In 2008 ZOA determined the financial indicators that define the quality of a country programme. This revealed that an optimal country programme amounts to approximately € 3.500.000 and has a staff of 3 to 4 ex-pats assisted by locals.

A country programme of this scale may be run effectively and is able to accommodate setbacks without compromising the leverage of the organisation. ZOA aims to have every country programme at this level.

This principle is the foundation for the multi-year projection. The number of countries where ZOA aims to operate combined with the cost ratios deemed acceptable by the board help determine the multi-year ambition.

iNDiCATORs Budget 2009

Estimate 2010

Estimate 2011

Estimate 2012

Estimate 2013

Number of programma countries 10 11 11 12 12

Target volume per country 2.511 3.000 3.200 3.350 3.500

Percentage income non-subsidies 34% 35% 35% 35% 35%

Norm cost percentage own fundraising (CBF) 15% 16% 16% 16% 16%

Norm cost percentage total fundraising 5% 6% 6% 6% 6%

Norm costs of management and administration 4% 5% 5% 5% 5%

To get the continuity reserve at the acceptable level, € 500.000 will be added annually in the years ahead. See the explanatory notes to the continuity reserve as well. Each year € 300,000 will be set aside to finance new program-mes.

iNCOME Budget 2009

Estimate 2010

Estimate 2011

Estimate 2012

Estimate 2013

income own fundraising and participation in external campaigns 9.997 11.550 12.320 14.070 14.700

subsidies 19.630 21.450 22.880 26.130 27.300

TOTAL iNCOME 29.627 33.000 35.200 40.200 42.000

EXPENDiTuREs Budget 2009

Estimate 2010

Estimate 2011

Estimate 20012

Estimate 2013

spent on objectives

Total spent on objectives 27.495 29.044 31.029 35.539 37.162

spent on fundrasing 5,2% 1.549 5,6% 1.868 5,7% 1.995 5,7% 2.285 5,7% 2.390

Management and Administration 3,8% 1.115 3,9% 1.288 3,9% 1.376 3,9% 1.576 3,9% 1.648

TOTAL EXPENDiTuREs 30.159 32.200 34.400 39.400 41.200

suRPLus/DEFiCiT -532 800 800 800 800

Added to/withdrawn from

Funds -1.026 300 300 300 300

Reserves 493 500 500 500 500

TOTAL CHANGE iN REsERVEs AND FuNDs -533 800 800 800 800


Overview institutional donors per category 2008

Participation in external campaigns

donor Actual 2008

Canadian Reformed World Relief fund(CRWRF)

28.864

Cristian Reformed World Relief Committee(CRWRC)

296.806

Laker Missionen 34.729

Kindernothilfe 157.663

Other 61.878

Total campaigns local 579.940

Aqua for All 211.386

EO-Metterdaad 292.614

Wilde Ganzen 93.721

Woord&Daad 95.218

HappyGift 103.069

KerkinActie 10.425

RedeenKind 201.539

Total campaigns Netherlands 1.007.972

TOTAL Participation in external campaigns 1.587.912

subsidies

donor Actual 2008

DMH/HH 2.000.240

DMH/VG 1.813.781

BUZA-Education 1.725.093

BUZA-Capacity-building 635.831

RNE-Afghanistan 40.414

RNE-Ethiopia 820.421

RNE Sri Lanka 1.475.945

Total BUZA donors 8.511.725

ECHO 3.155.096

EUROPEAID 1.186.763

Total EU donors 4.341.859

MinistryofRuralRebabiliation&Development(MRRD/Afghanistan)

896.597

US Agency for International Deve-lopment(OFDA)

198.063

Embassy Belgium 31.969

Embassy Germany 50.858

Total GOV donors 1.177.487

UNHCR-Ethiopië 295.376

UNHCR-Liberia 448.400

UNHCR-Thailand 506.926

UNICEF-Sri Lanka 85.654

UNICEF-Sudan 64.729

UNICEF-Thailand 65.485

UNICEF-Liberia 178.316

Food and Agriculture Organisation (FAO)

115.912

United Nations Development Pro-gramme(UNDP)

661.385

United Nations Office for the CoordinationofHumanitarianAffairs(OCHA)

389.148

Total UN donors

2.811.331

Deutsche Gesellschaft für Techni-scheZusammenarbeit(GTZ)

808.587

Other 168.481

Total Others 977.068

TOTAL Subsidies 17.819.470




How can you help?

ZOA Refugee Care is dedicated to defending the rights of refugees. That is why we provide emergency relief and assist with rehabilitation. We work alongside the refugees to build a new future.

ZOA aims to work toward change and to continue fighting injustice. Based on our conviction that the Bible calls upon us to do right by our neighbours, we have the courage and the desire to appeal to our constituency to do right as well.

Do right and help us do right

We are grateful for the financial support from our donors, who make our work possible. We also appreciate all the time and knowledge our volunteers donate and feel supported through involvement and prayer.

Youcanhelpusdefend the rightsof refugees.Wouldyou like toknowhow?ContactZOARefugeeCareatphonenumber+31(0)553663339andasktospeak with any of the persons below:

• Headofthefundingdepartment: EwoutSuithoff([email protected]);• Forindividuals: JohanGuis([email protected]);• Forschoolsandevents: NathalieEilander([email protected]);• Forchurches: YvonnePloegman([email protected]);• Forcorporationsandcapitalfunds: HarryVerwaaijen([email protected]);• Forinstitutionaldonorsandpartnerorganisations: AnedeVos([email protected])

Give your heart, give your time, give your knowledge, give your money.

©2009

ZOA Refugee CareP.O. Box 41307320 AC ApeldoornThe NetherlandsTelephone :+31(0)553663339Fax :+31(0)553668799E-mail :[email protected] : www.ZOA.nl

Bank Relations:Rabobank Noordwest-Veluwe, Netherlands. Account number: 38.75.12.012IBAN: NL02 RABO 0387 5120 12SWIFT address: RABO NL 2U Postbank: 550

Board ZOA Refugee Care:(asper31December2008)

Drs. W. Zoeteweij, Gouda, ChairmanMw. Mr. R.G. Westerlaken-Loos, Veenendaal,SecretaryDrs. W.J. Adema RA MBA, Nunspeet, TreasurerDhr J.W. Boogerd, MaarssenMw. Mr. I. Verbeek-den Daas, MaarssenIng.K.A.deVries,‘s-GravenpolderMw.Drs.A.Westerveld,HegebeintumDhr. Drs. B. Brand, Zwolle directors:J. Mooij, MBA, Chief Executive OfficerDrs. A.J.M. de Jong RA, Deputy Director

ZOA Refugee Care is registered with the Cham-ber of Commerce under number: 41009723.

Editors:Arnoud de Jong, executiveInge van der Weijden, textMark Verhelst, Albert Wolters, financial state-ments

Translation:Lee Mitzman

design:Frivista-(y)ourmission,Amersfoort

Printed by:Drukkerij De Bunschoter

Images:www.folkertrinkema.com, ZOA

Theinformationcontainedinthisreport(excludingphotos)

may be reproduced, provided ZOA Refugee Care is notified

and this Annual Report is acknowledged as the source. ZOA

would like to receive a copy of the publication in question.

Credits

AbbreviationsBuZa Ministery of Foreign AffairsCAPP Country Annual Policy Plan CBF Central Bureau for FundraisingCBO Community Based Organisation CARE International organisation for relief and rehabilitationCDC Community Development Committee CRWRC Christian Reformed World Relief CommitteeECHO EuropeanCommunityHumanitarianOfficeEU-CORD EU – Christian Organisation en Relief and DevelopmentFAO Food and Agriculture Organisation of the United NationsGZB Reformed Mission LeagueICCO Interchurch organisation for development cooperation IESA AngolanEvangelicalChurch(Igreja Evangélica Sinodal De Angola)ISO International Organisation for StandardisationMFS Co-financingSystemBuZa(Medefinancieringsstelsel)OFDA Office of U.S. Foreign Disaster AssistancePRISMA Dutch Christian organisations in relief SHO CooperatingAidOrganisationNetherlands(Samenwerkende Hulporganisaties)UNHCR UnitedNationsRefugeeOfficeUNOCHA UnitedNationsOfficefortheCoordinationofHumanitarianAffairsUSAID U.S. Agency for International DevelopmentVFI BranchOrganisationforfundraising(Vereniging Fondsenwervende Instellingen)WFP World Food ProgrammeZIS ZOA Information System

ZOA Refugee CareAnnual report 2008


P.O. Box 4130 | 7320 AC Apeldoorn | The Netherlands F: +31 55 3663339 | E: [email protected] | www.zoa.nl | Bank acc.: NL02 RABO 0387512012

Documents

ZOA-vluchtelingenzorg - jaarverslag 2008 Engels