Center for International Forestry Research FINANCIAL ......revenues of US$ 23.85 milliOn and total...

Center for International Forestry Research

FINANCIAL

Years ended 31 December 2009 and 2008

STATEMENTS

CENTER FOR INTERNATIONAL FORESTRY RESEARCHCENTER FOR INTERNATIONAL FORESTRY RESEARCH

FINANCIAL STATEMENTS 31 DECEMBER 2009 AND 2008

Offlc' I/Idtkn&: Jalan ClFOR, Situ Gfdf, Botor ,,",116115,~AilcIIllnt I/Idtkn&: P.O. lox 011) !lOCIll, Botor 16OlX1, .Mb......It/:.oz (251)8622 622, fax::.oz (25118622 100, ,.....u:dko",p."'1o ~tf:_dfar.qIar...,

Boancjal Ppsjtjon

CIFQR has continued Its double digit growth In 2009 as well and has recorded totalrevenues of US$ 23.85 milliOn and total expenditures of US$ 22.6'1 million resultingIn an operating surplus of US$ 1.2 million.

I am please to report that the Centre Is In 50Und financial health with liquidity andreserve levels continuing to remain above the CGIAR re<:ommended benchmarks.The Center Pfojects continuing growth In 2010 and Intends to maintain the financialindicators above the recommended benchmarks reflecting the Center's ability tomeet short term and long term obligations and be able to respond to and mitigatesystemic funding risks.

R.isl!: Ma!'\ilQl!ml!lltBoancia/ risks are part cI a broader spectrum of risks that OFOR manages. TheBoard iloppio-.ed a ri5It assessment wtlictIl.I5eS a fr'arne"Oik that allows the Board and~ with assistance from Internal Audit. to:

• idently, Pialuate, and prioritize risks and opportunities across theorganization;

• de\oelop ri5It mitil)atlon strategies 'Mlich balance benefits with costs;• monitor the implementation of these strategies.

The Board reviews the riSks during every meeting to ensure that adequate attentionIs being paid to high risks arod management has put In place adequate risk mitigationstrategies. In nne with this, the Board receives, at its request, regular quarterlyupdates on the financial status.

QFOR Management arod Board will and continues to monitor the risks associatedwith exchange rate nuctuatlons and donor policies. As conveved above, it is ourintelltO I to mailtan a reasonable level of reserves to be able to mitigate these risks.

Research;We dedicated cooslderable energy this year to lluiIdk1g cjobal comparative rese¥Chagendas for eadl of our six researdl domains. For example, we embarked on theQobaI ComparatiYe Study on REDO, whictl wlI generate rigorOiJS answers to thequestion, "What works?' being asked by the more than 40 governments and 100 pilotPi oject PiOPOi.ents OJrrentty initiating RfOD+ acl:!Yties. Preparing for this arrtlitiousfour-year research effort has irlvoIved developing the methods, selecting REDOproject sites In the first six countries and recnJlting partnefs.

Through our publlcatlons and convenIng role, aFaR has been able to InfOfTll thepoliey debate regarding forests and dimate change at national and global levels. Atthe UN Climate Change Conference In Copenhagen, we launched Realising REDD+:National strategy and poItey optiOnS, the third book In a seminal series that, along

with dozens d OFOR papers and articles on REOO+, is now c:onsicIel«I by manypartners and stakeholders ttl be essential reading.

Despite the COl.lpeting dernilnds on staff tme, OFOR 5Ciel1tisl:s hiMe maintanedtheir 5Ciel1ti1lc reseiIldl productivity, and continue ttl publish artides in top jcunalsstxtl as World~ 2009 saw the production of sevefal edited volumes,treating such topics as lights·basecl approaches to COllSel Viltion (in collaboration withI~), forest tenure reform, and decentraliSation. With partners in~ fORAFproject, OFOR also produced the 2008 State or the Forest report for the CongoBasin.

Forest Day J, held In COpenhagen alongside the UN Oimate Change Conference incooperation wIth the Government of Denmark and members of the COllaborativePartnership on Forests, was attended by more than 1500 stakeholders, Including 250UNFCCC negotiators.

The fiJI BoT and its committees met IMce in 2009 - in lanuary, May and November2009.

I would like ttl acknowledge the contributions and commitment of OFOR'smallilgement and staff, our Investors and the vital global network of partners fortheir active commitment to ClFOR's research.

Andrew BennettChair, Board of Trustees

18 May 2010

Offlaodc*'ns: .w...OFOR, Situ Gede. Botor Il¥I.t 1£.11S. ~oblellaMaUhlt'Qddrns: P.O. Be. 011) IOCIO, Botor 16lD1. IIIdone5am: o6Z j2SIII6U 622, Jar. o6Z (2S1116Z2 11X1.~: df~lII1. -'>sI1~: _dJor·qlar.ort

MANAGEMENT STATEMENT OF RESPONSIBILITY FOR FINANCIAL STATEMENTSAS AT 31 DECEMBER 2009 AND FOR THE YEAR THEN ENDeD

The accompanylllg financial statements of the Center for International Forestry Research {CIFOR}are the responsibility of management and have been prepared in ac:oordance with the ConsuhativeGroup on International Agricultural Research (CGIAR) Finar.cial Guideline, Serle' No.2· CGlARAIX:ounting Pollele, and Reporting Practices Manual. CIFOR managem8f1t Is responsible for thesubslance and ot;ectivity of the infonnation cootainlld therein.

CIfOR maintam a $)'Stem of WemaI control designed III provide reasonable asswance thai assetsare safeguarded and transactiolls a~ prnperty r.......ded and executed In accordance withmanagement's auIhorizalion.

A system of r""",lii", wiltlin CIFOR presents management with an acantII view of the opeiatiol ...enat6lg LIS III lisc:el" Iisk$ and, at the same ti'ne, providi1g a reiabIe basis lor lhe ManelalstatelTleilts and management reports.

The Board at Trustees 8Xelcise' its responsibility for these specia! purpose financial statementsthrough its FiI\iW1Oe and Audit Ccmmitlee. The COmmillee meets regu~ with management andrepresentatives of the axtemal and internal auditofs 10 review matters relating to financial reporting,Internal control" and auditing.

Fnnces SeymourDirector General

-,18May20IO

To Le ~..... _

Kumar Tumulurv~ FlnllIlCe and AoI;lrOOistraIi

CENTER FOR INTERNATIONAL FORESTRY RESEARCH FINANCIAL STATEMENTS 31 DECEMBER 2009 AND 2008

CONTENTS Page INDEPENDENTS AUDITOR’S REPORT

STATEMENTS OF FINANCIAL POSITION AS AT 31 DECEMBER 2009 AND 2008 1 STATEMENTS OF ACTIVITIES FOR THE YEARS ENDED 31 DECEMBER 2009 AND 2008 2 STATEMENTS OF CHANGES IN NET ASSETS FOR THE YEARS ENDED 31 DECEMBER 2009 AND 2008 3 STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED 31 DECEMBER 2009 AND 2008 4 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 DECEMBER 2009 AND 2008 5 - 11 SUPPLEMENTARY SCHEDULE OF GRANTS FOR THE YEARS ENDED 31 DECEMBER 2009 AND 2008 12 - 14 SUPPLEMENTARY SCHEDULE OF RESTRICTED PROJECTS FOR THE YEAR ENDED 31 DECEMBER 2009 15 - 23 SUPPLEMENTARY SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT FOR THE YEARS ENDED 31 DECEMBER 2009 AND 2008 24 SUPPLEMENTARY COMPUTATION OF INDIRECT EXPENSE RATIO FOR THE YEARS ENDED 31 DECEMBER 2009 AND 2008 25

Kantor Akuntan PublikTanudiredja. Wibisana & Rekan

~-_..

--... HA __ SIiIl .... )1·1 ,.,...-.. 12MO_1NIlONESIAP.O. _ ~13 JI'J' 100011oI: .az 21 5212901F..:.az21~_.1""<'-""'"

INOEPENOENT AUDITOR'S REPORTTO THE BOARD OF TRUSTEES OF

CENTER FOR INTERNATIONAL FORESTRY RESEARCH

R.port on the Financial Statements

We have aUliCed the accompanying financial stile" • Its d the Center for lmemaliooal ForestryReseard'I (CFOR) as at 31 Deoeo,obel 2009. 'tIIt'kn COl'lpliM statements d~ position as It31 Decelobel 2009 lOcI the related Slatel•• ots d aetiYities. d\lwlge$ n net assets and ea:sh flows forthe year then enOed. IOd a $I.WMI8fY of sigrmcant acx:ounting pdio 'el IOd olher~inlonnation. The financial statements have been prepared n accordance with !he ConstAlatiYeGroup on International Agrieuftural Research (CGlAR) Fnalldal Guidelines Series No.2 - CGlARAceounting Polieies and Reportiog Practiees Manual as 58t out in Note 2 to the financial statements.The fillancial statements of CIFOR for the year ended 31 December 2008 \NElre audited by anotherindependent auditor, whose report dated 7 May 2009 expressed an ul'Iquali1ied opinion in conformitywith accounting principles generally accepted in Indonesia.

Management'. Responsibility for the Financial Statements

Management is responsible for the p-eparation and~ of these financial statements naccordance with !he Consullatiwl Group on Intemational AgrIcultural ReMatCh (CGlAR) FIniII'lCialGliidelilies 5erieI; No2 - CGlAR AocountiI'lg PoIidits and Repolting Pla<!ices M¥IuaI as desctibecIin Note 2 to !he financial statements. This~ ............ defg"illll, mplemei,li"" andrrw"a"illll nlemaI oonlrol rd.,a"t to the jOJepaiatiol' and 1ft_,talian of the financial sta!l:l"'''tsthat aI1l free from material~ 'Iit1elhel due to fraud or error: Mlecting and applyingappropriate acc:ounting policies; and maDlg 3tXlOl.WltWlg 8$Wnate$ \hal .,. reasonable ... the_.Auditor's Respon.lbility

Our respoosibilily It to express an opinion on these financial statements based on our audit. Weconducted our audit In accordance with International Standards on Auditing. International Standardson Auditing require that we comply with ethical requirements and plan and per10rm the audit toobtain reasonable assurance about whether the financial statements .,. free from materialmisstatement.

All audit rrvotwoes perlonnilll prooedures to llbtDl audit e¥'delCe about lhe lIITllU1ts and discloso qsIn the iIIancal statem8lts.. The proc:edl.res selected deI*ld on the audilo(s judgmenl. nelucing heassessmenl of the Iislcs of material rnsstalemenl d the financial statemel Its. wt.elhel due!J) frM ortmIl". In making lhose risk assessrT8"Its, hi auditor considi!n intemaI oonlrol rele¥ant to hi enlitf.prep.a~ and pntS«Italion of hi inancial stalei,.ib in order to design audit procedures that areapplopliate in the c:Wt:umstancet. 1M not for !he purpose of npR!$$ing an opOon on lheeffecliveness of the entiIy's intemaI conlrol. An audit also includes evaluating the appropriateness ofaa:ou1ling poIicita used and lhe reasonableness 01 eceounting eslimalU. if any, made bymanagement, as well as evaluating lIle avera_ preseotation of the financial statements.

We believe that the audit evidence we have obtained Is sufficient and appropriate to provide a basistor our audit opinion.

---_..---

Kantor Akuntan PublikTanudiredja, Wibisana & Rekan

Opinion

In ow opillion, the aa:a,.... ,Ji'" Iinln::ial ISlaIl::i ..e..ts of ClFOR present ~. n II malelialteS9""'1S. Ihe state, oe.1ls of lirIatOal posilioi. as at 31 Deoei, iber 2009, and the rellIted ISlalemefltsof ..::tMties and cash !lows for the yeai' then ended In aa:adance with Ihe ConsiAlaliYe Group onlll\efnlltionill AgrieuIlural Researt:h (CGIAR) Fflaneial GI.licWnes Series No.2 • CGIAR AocountingPdides and Reportilg Pr!!dio es Manual lIS set out in Note 2 to the manc:ial statements.

RlIStriction 01 11$"The ac:eomp;IInying ManeiaI stalemellts .. prepared in aa:adance with Ihe Constftatjye Groupon International Aglicllltural Research (CGlAR) Ftnancial Guidelines Series No.2 • CGlARAccounting Policies and RepOftilg~ Manual as set out in Note 2 to the finanelaIstatements and this report is n\eflded solely for use by the Board of Trustees and Managem8I il. ofCIFOR and ConsultatiYe Group on International Agricultlnl Research (CGlAR) Centers andshould oot be used for any other purpose.

JAKARTA18May2010

Al0051llOO11OC2MJWN2010


STAT£MENTS OF FINANCIAL POSmONAS AT 31 DECEMBER 2009 AND 2008(Expressed In thousands d US Dollar)

ASSETS

CURRENT ASSETSCash and cash eqUvaIentsShoI1-term tITle depositsAcoounl reeelvable$:

""""'. "'"EmI*J~ees"""'.Prepaid expellSGS

Total a.wrenIassets

NON-CURRENT ASSETSProperty, plant and equipment, netOthar assets

Total non-eurl'llnt assets

TOTAL ASSETS

LIABILITIES AND NET ASSETS

CURRENT LIABILITIESAccount payables:

"""'"""""Acerued expenses

TOla! currenllabilities

NON-CURRENT UABIUTIESElf,' )'fie benerl!:S obligalionsAoctued expenses - noo-o..nent portiol.

TOI8I non-eurrenlliabililies

Note.

34

5

6

,•

5

"9

"

2008

17,474 6.104

'.525 .Z;O

3,700 2.512J05 '"1,184 ...427 522

30,615 19143

1,945 1,8911,387 1035

3332 2932

33947 220!5

15.404 6.08523 77

2,150 1,427

17,SU '569

3.515 3.001319 152

3,834 31 51

NET ASSETSUrvestrieted:-"""'-""Total net assets

TOTAL LlABlLmES AND NET ASSETS

13 9.533 '.32613 3,003 3003

12,536 11329

33fH! ?2 97S

The rll'\8l'lellllstal8mef1ts have been approved by the Bollrd of Tl\Istees and were signed on itt behaW by:

Fran<;u SeymourDiredor General

Kumar TumuluruDirector, Firlance and Adminlslrlllion

1


The accompanying notes form an integral part of these financial statements.

2

STATEMENTS OF ACTIVITIES FOR THE YEARS ENDED 31 DECEMBER 2009 AND 2008 (Expressed in thousands of US Dollar)

2009 2008

Notes Unrestricted Restricted Total Total

REVENUES - Grant revenues 5 9,709 13,882 23,591 20,572 - Other revenues 11 261 - 261 596 Total revenues 9,970 13,882 23,852 21,168 EXPENSES 12 - Program related expenses 5,155 13,882 19,037 17,580 - Management and general expenses 5,093 - 5,093 3,382

10,248 13,882 24,130 20,962 Indirect expense recovery (1,485) - (1,485) (1,056) Total expenses 8,763 13,882 22,645 19,906 CHANGES IN NET ASSETS 1,207 - 1,207 1,262 SUPPLEMENTARY SCHEDULE OF EXPENSES - CLASSIFIED BY NATURE OF EXPENSES Personnel costs 4,809 4,620 9,429 8,305 Supplies and services 3,378 3,593 6,971 4,999 Partnership activities 707 4,739 5,446 5,757 Operational travel 864 834 1,698 1,558 Depreciation of property, plant and equipment 490 96 586 343 Indirect expense recovery (1,485) - (1,485) (1,056) Total expenses 8,763 13,882 22,645 19,906



3

STATEMENTS OF CHANGES IN NET ASSETS FOR THE YEARS ENDED 31 DECEMBER 2009 AND 2008 (Expressed in thousands of US Dollar)

Designated

Undesignated

Invested in property, plant and

equipment

Reserve for replacement of property, plant and

equipment Total

designated Total

Balance as at 31 December 2007 7,064 1,798 1,205 3,003 10,067

Depreciation for the year ended 31 December 2008 - (343) 343 - -

Additions of property, plant and equipment during the year ended 31 December 2008 - 444 (444) - - Net book value of disposals of property plant and equipment during the year ended 31 December 2008 - (2) 2 - - Changes in net assets for the year ended 31 December 2008 1,262 - - - 1,262 Balance as at 31 December 2008 8,326 1,897 1,106 3,003 11,329 Depreciation for the year ended 31 December 2009 - (586) 586 - -

Additions of property, plant and equipment during the year ended 31 December 2009 - 709 (709) - - Net book value of disposals of property plant and equipment during the year ended 31 December 2009 - (75) 75 - - Changes in net assets for the year ended 31 December 2009 1,207 - - - 1,207 Balance as at 31 December 2009 9,533 1,945 1,058 3,003 12,536



4

STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED 31 DECEMBER 2009 AND 2008 (Expressed in thousands of US Dollar)

2009 2008

Cash flows from operating activities Changes in net assets 1,207 1,262 Adjustments to reconcile changes in net assets to net cash provided by operating activities: - Depreciation 586 343 - Loss/(gain) on the disposal of property, plant and equipment 1 (56) - Allowance for doubtful accounts (67) 67

Operating cash flows before changes assets and liabilities 1,727 1,616 Changes in assets and liabilities: - Account receivables - Donors (1,121) 537 - Employees (31) (104) - Others (303) 29 - Prepaid expenses 95 (269) - Other assets (352) (5) - Account payables - Donors 9,319 (1,075) - Others (54) 43 - Accrued expenses 892 218 - Employee benefits obligations 508 293 Withdrawal/(placement) of short-term time deposits 725 (4,546) Net cash provided by/(used in) operating activities 11,405 (3,263) Cash flows from investing activities Acquisition of property, plant and equipment (709) (444) Proceeds from the disposal of property, plant and equipment 74 58 Net cash used in investing activities (635) (386) Net increase/(decrease) in cash and cash equivalents 10,770 (3,649) Cash and cash equivalents, beginning of the year 6,704 10,353 Cash and cash equivalents, end of the year 17,474 6,704

CENTER FOR INTERNATIONAL FORESTRY RESEARCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 DECEMBER 2009 AND 2008 (Expressed in thousands of US Dollar)

5

1. GENERAL The Center for International Forestry Research (“CIFOR”) was established on 5 March 1993 in Canberra, Australia. CIFOR is operating as non-profit organization, international in status and non-political in management, staffing and operations. CIFOR is financially supported primarily by the members of the Consultative Group on International Agricultural Research (“CGIAR”). The purpose of CIFOR is to advance human wellbeing, environmental conservation and equity by conducting research to inform policies and practices that affect forests in developing countries. CIFOR’s headquarters is in Bogor, Indonesia. The Government of Indonesia provides CIFOR with a land area for its headquarters and research activities, as set forth in an agreement dated 15 May 1993. Based on this agreement, CIFOR is exempted from all taxes in Indonesia. As at 31 December 2009 and 2008, the members of the Board of Trustees were as follows: 2009 2008

Chair of the Board of Trustees : Dr. Andrew Bennett, CMG Dr. Andrew Bennett, CMG

Vice Chair of the Board of Trustees : Dr. Benchaphun Ekasingh Dr. Benchaphun Ekasingh

Members : Dr. Jurgen Blaser Dr. Jurgen Blaser Dr. Ir. Tachrir Fathoni Dr. Cristian Samper Ms. Frances Seymour Mr. Wahjudi Wardojo MSc. Dr. Lynn Haight Ms. Frances Seymour Ms. Claudia Martinez Dr. Lynn Haight Prof. Hosny El-Lakany Ms. Claudia Martinez Ms. Nancy Andrews Prof. Hosny El-Lakany Dr. Idah Pswarayi-Riddihough Ms. Nancy Andrews

As at 31 December 2009, CIFOR had 171 employees (2008: 181 employees). The financial statements were authorized for issuance by the Board of Trustees on 18 May 2010.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting and reporting policies adopted by CIFOR are in accordance with the Consultative Group on International Agricultural Research (CGIAR) Financial Guidelines Series No.2 - CGIAR Accounting Policies and Reporting Practices Manual, which are in substance similar to the accounting principles generally accepted in Indonesia and the financial statements are presented in conformity with the Statements of Financial Accounting Standards No. 45 “Financial Reporting of Non - Profit Organizations”. The significant accounting policies, consistently applied in the preparation of the financial statements for the years ended 31 December 2009 and 2008, were as follows: a. Basis of preparation of the financial statements

CIFOR’s cash inflows and outflows are predominantly in US Dollar (“USD”) and accordingly, US Dollar has been used as CIFOR’s recording and reporting currency. The financial statements are prepared on the accrual basis, using the historical cost concept. The statements of cash flows present the changes in cash and cash equivalents from operating, investing and financing activities. CIFOR considers short-term time deposits with maturities of not more than three months at the date of placement to be cash equivalents. The statements of cash flows are prepared using the indirect method.


6

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

b. Revenue recognition

Unrestricted grant:

Unrestricted grant revenues are grants received that are not restricted by donors (unconditional) and may be used for the purposes specified in CIFOR’s articles of association. Unrestricted grants are recognised as revenue in the year in which the grants are pledged, as long as collection is probable, and when the donor imposed conditions are met.

Restricted grant:

Restricted grant revenues are grants received in support of specified projects or activities mutually agreed upon by CIFOR and donors. Restricted grants are recognized as revenue when the grant conditions have been met and the related expenses have been incurred.

c. Account receivables from donor

Unrestricted grant:

Receivables from unrestricted grants will be recognised in the period in which the grants have been committed by the donor and the collection is probable.

Restricted grant:

Receivables from restricted grants will be recognised as the collection is probable and in accordance with the terms of the underlying contract.

d. Account payables to donor

These include grants received from donors for which conditions are not yet met and amounts payable to donors in respect of any unexpended funds received in advance for restricted grants.

e. Expenses

Expenses are recognized in the statement of activities as incurred. The expenses are classified by the function and the nature of expenses.

Indirect expenses charged to restricted project activities and classified as part of research programs expenses are credited to an indirect expense recovery account. The rate of the indirect expense recovery is determined by the agreement with each donor.

f. Property, plant and equipment

Property, plant and equipment are stated at cost less accumulated depreciation. Property, plant and equipment are depreciated using the straight line method over their estimated useful lives as follows: Years

Infrastructure and leasehold improvements 25 Furnishing and equipment: - Heavy equipment 7 - Office furniture and equipment 5 - Computers 3 - Vehicles 4 - 5 Property, plant and equipment acquired through the use of grants restricted for certain projects are recorded as assets. Such assets are to be credited to the appropriate restricted projects in the year of acquisition.


7

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

g. Net assets

Net assets are the residual interest in CIFOR’s assets remaining after liabilities are deducted. These are classified as either undesignated or designated.

� Undesignated - that part of net assets that is not designated by CIFOR’s management for specific purpose.

� Designated - that part of net assets that have been appropriated by the Board of Trustees for specific purposes such as capital build-up reserve for replacement of property, plant and equipment. Designated net assets are identified on an annual basis by the Board of Trustees.

h. Foreign currency transactions

Transactions denominated in currencies other than USD are converted in to USD at the standard bookkeeping rates which approximate the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in currencies other than USD are translated into USD at the exchange rates prevailing at balance sheet date.

As of 31 December 2009 and 2008, the rates used for the translation are as follows:

2009 2008

Indonesian Rupiah 1,000 0.1064 0.0913 British Pound sterling 1 1.6079 1.4431 European Euro 1 1.4372 1.4093

Exchange gains and losses arising on transactions in currencies other than USD and on the translation of monetary assets and liabilities in currencies other than USD are recognized in the statement of activities.

i. Use estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

3. CASH AND BANKS 2009 2008

Cash on hand 15 15 Cash in banks 11,091 3,933 Cash equivalents (time deposits with original maturities of three months or less) 6,368 2,756

17,474 6,704

4. SHORT-TERM TIME DEPOSITS

This account represents USD time deposits with original maturities of more than three months but less than one year. The interest rates per annum during the year ended 31 December 2009 ranged from 0.12% to 1.20% (2008: 1.75% to 5.16%).


8

5. GRANTS 2009 2008

Beginning balance Revenue

from Fund Ending balance Revenue

from

A/R A/P Grants received A/R A/P Grants

Unrestricted 680 242 9,709 9,421 1,970 1,244 9,317 Restricted 1,899 5,843 13,882 22,368 1,730 14,160 11,255

2,579 6,085 23,591 31,789 3,700 15,404 20,572

Allowance for doubtful accounts (67) - - (67) - - -

2,512 6,085 23,591 31,722 3,700 15,404 20,572

For the detail of grants, please refer to the Supplementary Schedule of Grants (Schedule 1) and Supplementary Schedule of Restricted Projects (Schedule 2).

6. ACCOUNTS RECEIVABLE OTHERS 2009 2008

Advances to suppliers and consultants 574 504 Advances to partners 595 322 Interest receivables 15 55

1,184 881 7. PROPERTY, PLANT AND EQUIPMENT

2009

Beginning

balance Additions Disposals Reclassification Ending balance

Acquisition cost: Infrastructure and leasehold improvements 1,755 54 (12) (281) 1,516 Furnishing and equipment: - Heavy equipment - 230 - 316 546 - Office furniture and equipment 913 58 (3) - 968 - Computers 1,428 278 (18) - 1,688 - Vehicles 1,420 54 (255) - 1,219

5,516 674 (288) 35 5,937 Property, plant and equipment under commissioning - 35 - (35) -

5,516 709 (288) - 5,937 Accumulated depreciation: Infrastructure and leasehold improvements (681) (70) 1 87 (663) Furnishing and equipment: - Heavy equipment - (116) - (87) (203) - Office furniture and equipment (808) (58) 2 - (864) - Computers (1,241) (191) 16 - (1,416) - Vehicles (889) (151) 194 - (846)

(3,619) (586) 213 - (3,992) Net book value 1,897 123 (75) - 1,945


9

7. PROPERTY, PLANT AND EQUIPMENT (continued)

2008

Beginning

balance Additions Disposals Reclassification Ending balance

Acquisition cost: Infrastructure and leasehold improvements 1,606 36 - 113 1,755 Furnishing and equipment: - Office furniture and equipment 840 57 - 16 913 - Computers 1,421 96 (121) 32 1,428 - Vehicles 1,287 108 (72) 97 1,420

5,154 297 (193) 258 5,516 Property, plant and equipment under commissioning 111 147 - (258) -

5,265 444 (193) - 5,516

Accumulated depreciation: Infrastructure and leasehold improvements (610) (71) - - (681) Furnishing and equipment: - Office furniture and equipment (779) (29) - - (808) - Computers (1,265) (96) 120 - (1,241) - Vehicles (813) (147) 71 - (889)

(3,467) (343) 191 - (3,619) Net book value 1,798 101 (2) - 1,897

In 2009, Management reassessed the classification of assets and reclassed several types of assets with cost amounting to USD 281 thousand that previously classified as infrastructure and leasehold improvements into heavy equipment. Because of this change of classification, the estimated useful lives of those assets also adjusted in order to reflect a more appropriate economical life. This change resulted in an increase of USD 94 thousand in the 2009 depreciation expense, which is considered immaterial. The effect of this adjustment has been recognised in the statements of activities for the year ended 31 December 2009. During 2009, the assets acquired through the use of restricted grants amounted to USD 95,897 (2008: USD 61,379), and have been charged to the related restricted projects. As of 31 December 2009, the total existing assets acquired through the use of restricted grants amounted to USD 502,745 (2008: USD 408,208).

8. OTHER ASSETS 2009 2008

Funds separately invested for the provision of the Nationally Recruited Staff (NRS) provident fund 1,261 958 Others 126 77

1,387 1,035

In accordance with the CIFOR Provident Fund Policy Manual, CIFOR provides the Indonesian nationally recruited staff members with a contribution of 12.5% of each member’s base salary. The fund is managed by a Committee which consists of three national staffs elected by the members and two ex officio members, the Controller and the Human Resources Manager. The number of participating staff members as of 31 December 2009 was 105 employees (2008: 110 employees). The costs of this program were USD 156,000 in 2009 (2008: USD 144,000).


10

9. EMPLOYEE BENEFITS OBLIGATIONS

Accruals were made for separation payments, repatriation costs, unutilized leave and other entitlements for staff members as follows:

2009 2008

Internationally recruited staff 1,172 1,294 Nationally recruited staff 2,343 1,713

3,515 3,007 10. ACCRUED EXPENSES 2009 2008

Supplies and services 1,642 948 Partnership activities 638 488 Personnel costs 189 141

2,469 1,577 Non-current portion: Supplies and services (319) (150)

2,150 1,427 11. OTHER REVENUES 2009 2008

Interest income 158 415 Others 103 181

261 596 12. EXPENSES 2009 2008

Program related

expenses

Management and general expenses Total Total

Unrestricted Personnel costs 2,280 2,529 4,809 4,830 Supplies and services 1,171 2,207 3,378 2,920 Partnership activities 698 9 707 846 Operational travel 561 303 864 768 Depreciation of property, plant and equipment 445 45 490 343

5,155 5,093 10,248 9,707 Indirect expense recovery - (1,485) (1,485) (1,056)

5,155 3,608 8,763 8,651 Restricted Personnel costs 4,620 - 4,620 3,475 Supplies and services 3,593 - 3,593 2,079 Partnership activities 4,739 - 4,739 4,911 Operational travel 834 - 834 790 Depreciation of property, plant and equipment 96 - 96 -

13,882 - 13,882 11,255

19,037 3,608 22,645 19,906


11

13. NET ASSETS

The account represented unrestricted net assets as follows:

2009 2008

Undesignated-operating funds 9,533 8,326 Designated-invested in property, plant and equipment 1,945 1,897 Designated-reserve for replacement of property, plant and equipment 1,058 1,106

3,003 3,003 12,536 11,329

14. RECLASSIFICATION OF ACCOUNTS

Certain accounts in 2008 financial statements have been reclassified to conform with the presentation of accounts in the 2009 financial statements as follows:

Before

reclassification Reclassification After

reclassification

Statements of financial position Accrued expenses (1,577) 150 (1,427) Total current liabilities (7,739) 150 (7,589) Accrued expenses - non-current portion - (150) (150) Total non-current liabilities (3,007) (150) (3,157) Statements of cash flows Net cash provided by/(used in) operating activities 1,283 (4,546) (3,263) Net cash used in investing activities (4,932) 4,546 (386)

The reclassification did not affect the total net assets as at 31 December 2008 and changes in net assets for the year ended 31 December 2008 as previously reported.

15. CONTINGENT LIABILITIES

CIFOR had no significant contingent liabilities as at 31 December 2009 and 2008.

CENTER FOR INTERNATIONAL FORESTRY RESEARCH Schedule 1/1 SUPPLEMENTARY SCHEDULE OF GRANTS FOR THE YEARS ENDED 31 DECEMBER 2009 AND 2008

12

Grant

Donors Total funds Accounts Advance

Current Prior available receivable payment year year

Unrestricted

Australia 383 - 141 242 221

Canada - 466 - 466 525

China - 10 - 10 10

Fidelity Charitable Gift Fund 5 - - 5 -

Finland - 1,078 - 1,078 820

France 60 72 - 132 103

Germany 385 - - 385 360

Indonesia 100 - - 100 -

Iran - 10 - 10 -

Japan - 17 - 17 18

Netherlands 2,387 67 1,103 1,351 1,508

Norway 1,178 - - 1,178 1,527

Sweden 400 - - 400 399

Switzerland 477 - - 477 489

USA 750 250 - 1,000 1,000

United Kingdom 1,078 - - 1,078 1,057

World Bank 1,780 - - 1,780 1,280

Sub-total 8,983 1,970 1,244 9,709 9,317

Restricted

African Wildlife Foundation (AWF) - - - - (3)

Aristotle University of Thessaloniki (1) 1 - ‐ 18

Association Intercooperation Madagascar (AIM) - - - ‐ (1)

Australian Agency for International Development (AusAID) 1,700 - 1,221 479 185

Australian Centre for International Agricultural Research (ACIAR) 426 - 178 248 169

Australian National University 74 - 25 49 36

Austrian Development Agency 236 - 213 23 -

Brazilian Agricultural Research Corporation (EMBRAPA) 41 - 41 - 12

Canada 75 - 8 67 104

Central African Regional Program for the Environment (CARPE) - - - ‐ (3)

French Agricultural Research Centre for International Development (CIRAD) 122 - 29 93 177

Centro Internacional de Agricultura Tropical 24 - 7 17 -

CGIAR Secretariat 69 8 1 76 31

Charles Stewart Mott Foundation 25 - - 25 61

Chatham House 33 - 16 17 19

China 20 - 17 3 -

Christensen Family Foundation 33 - 9 24 26

Catholic Organisation for Relief and Development Aid (CORDAID) 266 - 86 180 95

Danish International Development Agency (DANIDA) 87 - 23 64 129

European Commission 8,906 787 6,336 3,357 2,875

Federal Office for the Environment (Switzerland - FOEN) 177 - 160 17 67

12,313 796 8,370 4,739 3,997


13

Grant



Finland 401 - 270 131 87

Food and Agriculture Organization of the United Nations (FAO) 730 191 27 894 664

Ford Foundation 456 - 38 418 429

Forests Monitor 24 - 4 20 -

French Global Environment Facility (FFEM) - 43 - 43 -

German Agency for Technical Cooperation and German Federal Ministry for Economic Cooperation and Development (GTZ/BMZ) 450 247 21 676 509

Global Forest Watch (GFW) - - - - (4)

Indonesia 2 - 2 - 4

INIA (Spain) 991 - 684 307 301

Innovative Resource Management (IRM) - - - - 14

International Network for Bamboo and Rattan - 4 - 4 -

International Centre for Research in Agroforestry (ICRAF) 181 84 69 196 5

International Development Research Centre (IDRC) 1,244 62 690 616 598

International Food Policy Research Institute (IFPRI) 30 - 30 - 5

IFAR 11 - 1 10 -

International Fund for Agricultural Development (IFAD) - - - - 73

International Institute for Environment and Development (IIED) 7 - 7 - 36

International Institute of Tropical Agriculture (IITA) - - - - 3

International Tropical Timber Organization (ITTO) 6 1 1 6 11

Italy - - - - 15

Japan 697 - 219 478 224

Korea 193 - 58 135 152

The John D. and Catherine T. MacArthur Foundation 182 - 2 180 152

National Central University - - - - 16

National Forestry Development Agency (ANAFOR) 4 - 2 2 -

Netherlands 969 - 309 660 608

Netherlands Development Organization (SNV) - - - - 1

Norway 3,679 28 2,302 1,405 296

Organisation Africaine du Bois (OAB) - - - - 3

Others 92 14 - 106 79

Overseas Development Institute (ODI) 10 10 - 20 54

Regional Community Forestry Training Center For Asia and the Pacific 5 3 - 8 -

Rights and Resources Group (RRG) 1 - 1 - 11

Rights and Resources Institute 124 28 - 152 -

Remote Sensing Solutions GmbH - 13 - 13 -

Sweden 410 - 7 403 581

Swedish International Biodiversity Programme (SwedBio) 6 33 - 39 107

Swedish University of Agricultural Sciences 61 - 8 53 -

Swiss Agency for Environment, Forests and Landscape (SAEFL) 5 - - 5 5

Switzerland 775 - 429 346 233

The David and Lucile Packard Foundation 857 - 159 698 387

The Tinker Foundation Incorporated - - - - 70

24,916 1,557 13,710 12,763 9,726


14

Grant



Tropical Forest Foundation (TFF) - - - - 101

The Samdhana Institute 10 2 - 12 -

The U.S. Fish and Wildlife Services 34 - 16 18 -

United Kingdom - Department for International Development (DFID) 647 - 130 517 339

United Nations Educational, Scientific and Cultural Organization (UNESCO) 2 - 2 - -

United Nations Environment Programme (UNEP) 213 26 17 222 182

United Nations Institute for Training and Research (UNITAR) - 31 - 31 7

USA 354 - 230 124 360

United States Forest Service (USFS) 34 16 - 50 -

University of Freiburg 5 9 - 14 8

University of Gottingen 8 - 8 - -

University of Wisconsin - 18 - 18 11

Wageningen International 34 - 4 30 22

Wijma Doula S.A.R.L. 5 - 5 - 2

Women Organizing for Change in Agriculture and NRM (WOCAN) - - - - 24

World Bank (44) 68 17 7 350

International Union for Conservation of Nature (IUCN) 78 3 5 76 118

World Wide Fund for Nature (WWF) 16 - 16 - 5

Sub-total 26,312 1,730 14,160 13,882 11,255

Total 35,295 3,700 15,404 23,591 20,572

CENTER FOR INTERNATIONAL FORESTRY RESEARCH Schedule 2/1 SUPPLEMENTARY SCHEDULE OF RESTRICTED PROJECTS FOR THE YEAR ENDED 31 DECEMBER 2009

15

Donors and projects Grant period

MM/YY Grant

pledged

Cumulative expenditures

through prior year

Expenditures in current

year

Total cumulative

expenditures

Association Intercooperation Madagascar (AIM) - Memorandum between CIFOR and the

Association Intercooperation Madagascar 03/07-02/11 32 2 - 2

32 2 - 2

Australian Agency for International Development (AusAID) - Study on Combating Illegal Timber Trade and Associated Crimes in Indonesia through Financial Intelligence -

The Potential Role of Commercial Banks 02/08-12/09 102 78 21 99

- REDD: Research to Support Design and

Implementation 06/08-06/12 2,254 107 458 565

2,356 185 479 664

Australian Centre for International Agricultural Research (ACIAR) - Improving Economics Outcomes for Smallholders Growing Teak in Agroforestry

Systems in Indonesia 01/07-12/10 632 219 117 336

- Mahogany and Teak Furniture: Action Research to Improve Value Chain

Efficiency and Enhance Livelihoods 06/08-05/13 687 52 131 183

1,319 271 248 519

Australian National University - Improving Governance, Policy and Institutional Arrangements to Reduce Emissions from Deforestation and

Degradation (REDD) 04/08-03/12 110 35 49 84

- Preparation of a Paper on Livelihood

Impacts of Incentive Payments for REDD 06/08-12/09 2 1 - 1

112 36 49 85

Austrian Development Agency - Supporting Community Forestry to Improve Livelihoods and to Facilitate Sustainable

Management of Dry Forests in Ethiopia 05/09-04/12 697 - 23 23

697 - 23 23

Brazilian Agricultural Research Corporation (EMBRAPA)

- Research Activities in Brazil 01/06-12/10 40 19 - 19

40 19 - 19

Canada - Developing More Effective Methods for Assessing Conservation and Livelihoods

Outcomes 04/08-03/11 279 61 67 128

279 61 67 128

Centro Internacional de Agricultura Tropical - Amazon Initiative Ecoregional Program

(AI-EP) 01/09-12/09 23 - 17 17

23 - 17 17


16


MM/YY Grant

pledged


through prior year


year

Total cumulative

expenditures

French Agricultural Research Centre for International Development (CIRAD)

- FORAF in Central Africa 04/07-04/10 132 78 32 110

- Sustainable Managing the Energy and Source 02/09-01/13 262 - 61 61

394 78 93 171

CGIAR Secretariat

- Shared Learning - Research Priority 01/07-12/09 30 20 9 29

- Impact Assessment Study 11/07-12/09 15 - 15 15

- Scaling up Payments for Watershed

Services (PWS) 11/08-06/10 63 - 52 52

108 20 76 96

Charles Stewart Mott Foundation - Assess the State of Play on Climate

Change and Forest 06/07-01/09 100 76 25 101

100 76 25 101

Chatham House - Measuring the Response to

Illegal Logging 03/09-11/09 33 - 17 17

33 - 17 17

Christensen Family Foundation

- Biofuel Plantation Boom in Papua 10/08-09/09 59 26 24 50

59 26 24 50

China

- Scientific visits to CIFOR for Chinese Scientists 03/09-12/09 20 - 3 3

20 - 3 3

Catholic Organisation for Relief and Development Aid (CORDAID)

- Biofuel Plantation Boom in Papua 01/08-12/10 529 95 180 275

529 95 180 275

Danish International Development Agency (DANIDA)

- Tropical Forests Poverty Alleviation 08/07-12/10 237 142 64 206

237 142 64 206

European Commission - Tropical Forest and Climate Change

Adaptation 03/05-12/09 4,601 3,247 1,354 4,601

- Forest Management by Small Farmers in

the Amazon 02/05-01/09 106 106 - 106

- EFORWOOD - Tools for Sustainability Impact Assessment of the Forestry - Wood

Chain 11/05-10/09 38 25 14 39

- Establishment of a Forestry Research Network for Africa, Caribbean Pacific

Countries 09/07-12/10 7,498 1,073 349 1,422

- Bio-energy, sustainability and trade offs: Can we avoid deforestation while promoting

Bio-energy? 09/08-09/11 2,878 - 650 650

- Forest Finance and Trade, Law Enforcement

and Corporate Accountability - Asia 01/09-12/09 281 - 281 281


17


MM/YY Grant

pledged


through prior year


year

Total cumulative

expenditures


and Corporate Accountability - L.A.C. 01/09-12/09 166 - 166 166


and Corporate Accountability - A.C.P. 01/09-12/09 542 - 543 543

- REDD-ALERT Reducing Emissions from Deforestation and Degradation through Alternative Landuses in Rainforests of

the Tropics 05/09-04/12 139 - - -

16,249 4,451 3,357 7,808

Federal Office for the Environment (Switzerland - FOEN)

- Forest Governance in Africa 01/07-open 110 82 2 84

- Asia Forest Partnership REDD Bali 2009 05/09-open 30 - 15 15

140 82 17 99

Forests Monitor - Statistical and Tax Recovery Analysis: Capacity Building in the Congo Basin and Independent Monitoring of Forest Law Enforcement and

Governance (IM FLEG) in the Republic of Congo

04/09-11/09

22

-

20

20

22 - 20 20

Finland - The Role of Forests in Adaption to and

Mitigation of Climate Change 09/08-08/10 405 4 131 135

405 4 131 135

French Global Environment Facility (FFEM) - Support to the Sustainable Management of Forest in the Congo and Brazilian

Amazon Basin 06/09-12/12 1,560 - 43 43

1,560 - 43 43

Food and Agriculture Organization of the United Nations (FAO) - Rehabilitation of Agricultural and Forestry

Research in the Democratic Republic of Congo 03/07-10/10 1,357 621 844 1,465

- Mobilization and Strengthening of Capacities of Small and Medium Size Enterprise Involved

in Works on NTFP in Central Africa 12/07-02/09 65 62 3 65


in Works on NTFP in Central Africa 11/08-03/09 70 29 28 57


in Works on NTFP in Central Africa 12/08-04/09 10 - 10 10





- Assessment of Multiple-Use Forest

Management System-Congo Basin 10/09-04/10 15 - 2 2

1,620 712 894 1,606


18


MM/YY Grant

pledged


through prior year


year

Total cumulative

expenditures

Ford Foundation - Support to Young Professional Development and Leadership for Forestry Reform

in Indonesia 04/02-02/09 415 382 31 413

- Support to Strengthen the Operations of Grassroots Organizations in Latin America

Focused on Natural Resources Management 09/02-07/09 430 424 6 430

- Learning to be Responsible: Addressing Social, Economic and Environmental Issues for Social

Responsibility of Forest-based Businesses 06/06-07/09 500 335 157 492

- Support to Disseminate Research and Promote Policy Dialogue and Learning Exchange About

Community Forestry in Guatemala and Nicaragua 07/08-09/09 30 26 4 30

- Research, Training and Information Exchange to Improve Formulation and Implementation of Natural Resources Policies in East Kalimantan

and West Java 10/09-04/10 500 - 220 220

1,875 1,167 418 1,585

German Agency for Technical Cooperation and German Federal Ministry for Economic Cooperation and Development (GTZ/BMZ) - Tropical Forest Climate Change and

Vulnerability 11/06-10/09 284 184 104 288

- Strengthening Rural Institutions to Support Livelihood Security for Smallholders Involved in Industrial Tree-Planting Programs in

Vietnam and Indonesia 01/08-12/10 1,450 404 572 976

1,734 588 676 1,264

Indonesia

- Development of Network - AFP 07/04-open 8 6 - 6

- Development of Network - AFP 01/08-open 8 - - -

16 6 - 6

INIA (Spain)

- Amazon Initiatives 03/05-10/10 180 104 33 137

- Institutional Strengthening for Sustainable

Resources 02/07-11/10 1,512 275 274 549

1,692 379 307 686

International Centre for Research in Agroforestry (ICRAF)

- LAMIL (Guinea/Sierra Leone Transboundary Biodiversity and Conservation Programme

01/08-09/09

382

146

62

208

- Africa Bio-Carbon Initiative 07/09-03/10 203 - 100 100

- Carbon Benefits Project: Modeling, Measuring

and Monitoring 08/09-12/10 196 - 34 34

781 146 196 342


19


MM/YY Grant

pledged


through prior year


year

Total cumulative

expenditures

International Development Research Centre (IDRC)

- Global Forest Rights Action Research 01/06-01/10 1,559 1,165 347 1,512

- Climate Change-Sub Sahara Africa 08/07-08/10 1,639 196 247 443

- Promoting Participatory Action Research through Structured Learning on Climate

Change Adaptation in Africa 04/08-04/11 101 30 22 52

3,299 1,391 616 2,007

International Food Policy Research Institute (IFPRI) - Project Biofuels Development, Local Resource

Rights and Governance in Africa and Asia 08/09-09/11 150 - - -

150 - - -

IFAR - A Real Agroforestry symbiosis from Shifting Cultivation and its Evolution Towards Stable Continuous Agroforestry in the Upland of

Eastern Bangladesh 06/09-12/09 11 - 10 10

11 - 10 10

International Network for Bamboo and Rattan - Production to Consumption System (PCS)

of Bamboo in Cameroon 10/09-12/09 12 - 4 4

12 - 4 4

International Tropical Timber Organization (ITTO)

- The Bulungan Model Forest - Phase 2 01/03-open 809 806 - 806

- Description of the Local Logging Sector

at the Village Level 01/09-02/09 6 - 6 6

815 806 6 812

Japan

- Asia Forest Partnership (AFP) - Phase 2 01/05-open 80 66 6 72

- Sustainable Utilization of Diverse Forest

Environmental Benefits 01/06-06/09 500 443 432 875

- Meeting of Asia Forest Partnership (AFP8) 02/09-12/09 40 - 40 40

620 509 478 987

Korea - A study in the Policy Analysis of Forest

Carbon 01/07-12/09 392 258 135 393

392 258 135 393

The John D. and Catherine T. MacArthur Foundation - Capacity Building to Improved Biodiversity Conservation and Human Well-being in

East Asia 06/06-12/09 200 105 94 199

- Gathering, Analyzing, Exchanging and Disseminating Information Relating to Promoting and Enhancing Sustained Biodiversity Conservation and Other Environment Services in Ecuador and

Colombia 01/07-12/09 250 163 86 249

450 268 180 448


20


MM/YY Grant

pledged


through prior year


year

Total cumulative

expenditures

National Forestry Development Agency (ANAFOR) - Review of Legal/Regulations Framework of the Implementation of CITES Provisions Related to the Management of Pericopsis elata (Assamela)

in Cameroon 02/09-06/09 3 - 2 2

3 - 2 2

Netherlands

- Dutch Associate Expert Programme 07/02-10/10 3,312 2,775 530 3,305

- FLEGT and Illegal Logging in Cameroon

and Gabon 01/08-04/10 420 161 130 291

3,732 2,936 660 3,596

Norway - International Cooperation for Helping

Countries Facing an Illegal Logging Crisis 01/07-06/10 610 279 151 430

- REDD Publication for COP 14 in Poznan 10/08-03/09 221 132 103 235

- The FLEG Study in Guyana 05/09-09/09 25 - 19 19

- Learning from REED: A Global

Comparative Analysis 06/09-06/10 3,162 - 1,132 1,132

4,018 411 1,405 1,816

Others

- Forest Day Event - COP 14 01/08-12/09 99 101 (2) 99

- Forest Day Event - COP 15 11/09-12/09 108 - 108 108

207 101 106 207

Overseas Development Institute (ODI) - The VERIFOR Project: Institutional Options

for Verifying Legality in the Forest Sector 02/05-01/10 329 171 20 191

329 171 20 191

Rights and Resources Initiative - Alternative Tenure and Enterprise Models

in Bolivia 11/08-12/09 133 - 137 137

- Political and Legal Analysis Meeting of Local Communities Right Delivered from

Cameroon Laws 08/09-01/10 27 - 15 15

160 - 152 152

Regional Community Forestry Training Center for Asia and the Pacific - Regional Analysis of Forestry Conflict in

the Context of Devolution in Asia 05/09-12/09 8 - 8 8

8 - 8 8

Remote Sensing Solutions GmbH - Preparing a Report on the Information Requirements for Kyoto Reporting/REDD Monitoring with Special Focus on Latest Developments in Indonesia and SE Asia -

Organization and Promotion of a Workshop in 2009 11/08-11/09 11 - 13 13

11 - 13 13


21


MM/YY Grant

pledged


through prior year


year

Total cumulative

expenditures

Sweden - Achieving The Millennium Development Goals in Africa Dry Forests: From Local

Action to National Policy Reform 07/06-01/10 1,327 1,054 403 1,457

1,327 1,054 403 1,457

Sweden International Biodiversity Programme (SwedBio) - Changing the Health Worker’s

Paradigm-Riches for the Forest 01/07-06/09 219 187 39 226

219 187 39 226

Swedish University of Agriculture Sciences

- DOIT - A/R Coordinator Advisor 01/07-06/09 20 9 11 20

- Beyond the Tress - Seeing the Variation

in South East Asia’s Rainforests 11/08-06/09 50 - 42 42

70 9 53 62

Swiss Agency for Environment, Forest and Landscape (SAEFL) - Workshop on Forest Governance and

Decentralization in Asia 07/05-open 130 126 5 131

130 126 5 131

Switzerland - UNFF Intercessional Country Lead Initiative on “Decentralization, Federal Systems in

Forestry and National Forestry Programs” 12/03-open 197 166 12 178

- Biodiversity Platform 07/07-05/10 740 242 117 359

- AFP Information 02/07-12/09 10 - 6 6

- CIFOR Study for Sustainable Forest

Management Site 10/08-05/10 366 4 211 215

1,313 412 346 758

The David and Lucile Packard Foundation - The 1

st Phase of a Collaborative Process

to Provide Meaningful and Effective Analysis of Alternative Policy Proposals for Inclusion of Reducing Emissions from REDD

in the Post-2012 Global Climate Change 04/08-07/09 500 387 121 508

- REDD Implementation in Indonesia 12/08-02/10 238 - 179 179

- REDD in Developing Countries (GLOBAL) 12/08-02/10 498 - 398 398

1,236 387 698 1,085

The Samdhana Institute - A Program of Training in MLA in Baliem, Papua, Indonesia, as Contribution to the

IUCN Livelihood and Landscape Strategy 01/09-05/09 17 - 12 12

17 - 12 12


22


MM/YY Grant

pledged


through prior year


year

Total cumulative

expenditures

United Kingdom - Department for International Development (DFID) - Tropical Forest in Poverty Alleviation: From Household Data to Global

Comparative Analysis 01/08-06/11 819 218 221 439

- DFID Support for A Senior Scientist to Focus on Climate Change and Forest at

CIFOR 01/08-03/13 1,134 76 296 372

1,953 294 517 811

The U.S Fish and Wildlife Services - Saving the Remaining Orangutan Population and their Habitat within and Surrounding

Danau Sentarum National Park 05/09-04/10 59 - 18 18

59 - 18 18

United Nations Environment Programme (UNEP) - Improved Certification Schemes for Sustainable

Tropical Forest Management 05/05-12/09 962 754 166 920

- Small Scale Funding Agreement (SSFA)

UNEP DEFI 06/09-12/09 49 - 56 56

1,011 754 222 976

United Nations Institute for Training and Research (UNITAR) - Capacity Development for Adaptation to

Climate Change and GHG Mitigation (C3D+) 05/09-04/10 33 - 31 31

33 - 31 31

United States Forest Service (USFS)

- Climate Change and Forests Initiatives 08/08-09/09 75 - 50 50

75 - 50 50

USA - Decentralization, Reforms and Property

Rights 01/06-09/09 120 91 22 113

- Adjusting Forestry Programs to Emerging

Climate Change 10/07-09/10 424 106 102 208

544 197 124 321

University of Freiburg - Forestry Fire Management in India: Integrating Ecological and Cultural Context

and Consequences 02/08-09/09 22 8 14 22

22 8 14 22

University of Wisconsin - Assets and Market Access Collaborative Research Support (Tropical Forest Poverty

Alleviation) 01/07-09/09 30 11 18 29

30 11 18 29


23


MM/YY Grant

pledged


through prior year


year

Total cumulative

expenditures

Wageningen International

- Governance for Forests, Nature and People 11/08-12/08 24 21 1 22

- International Course on Governance for

Forest Nature and People 11/08-01/10 41 - 29 29

65 21 30 51

Wijma Doula S.A.R.L. - CSPA (Comites de Suivi du Plan

d’Amanagement) 10/08-open 7 2 - 2

7 2 - 2

World Bank - Forests and Post-Conflict Recovery in

the Democratic Republic Congo Phase II 11/06-open 44 10 - 10

- Governance, Corruption and Forestry in

East Asia and the Pacific Region 11/07-11/09 70 63 - 63

- World Bank Study on Decentralized

Forest Fiscality 02/08-open 115 46 - 46

- Design Principles to Maximize Learning

from REDD Demonstration Activities 09/09-07/10 150 - 7 7

379 119 7 126

International Union for Conservation of Nature (IUCN) - Livelihoods and Landscapes Strategy

Simulation Modeling of LLS Landscape 04/08-12/09 198 85 71 156

- Implementation of LLS Project in the

Sangha Tri-National Park (TNS) 01/08-12/09 32 27 5 32

230 112 76 188

World Wide Fund for Nature (WWF) - Supporting Partnership for the Promotion of

Sustainable Forest Management in Asia 01/06-12/09 20 7 - 7

20 7 - 7

Total Restricted Grants 55,389 19,097 13,882 32,979

CENTER FOR INTERNATIONAL FORESTRY RESEARCH Schedule 3

24

SUPPLEMENTARY SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT FOR THE YEARS ENDED 31 DECEMBER 2009 AND 2008 (Expressed in Thousands of US Dollar)

Infrastructure and

leasehold improvements

Furnishing and

equipment

Property, plant and

equipment under

commissioning Total 2009

Total 2008

COST: Balance 1 January 1,755 3,761 - 5,516 5,265 Current Period: - Additions 54 620 35 709 444 - Disposals (12) (276) - (288) (193) - Reclassification (281) 316 (35) - - Balance 31 December 1,516 4,421 - 5,937 5,516

ACCUMULATED DEPRECIATION: Balance 1 January (681) (2,938) - (3,619) (3,467) Current Period: - Additions (70) (516) - (586) (343) - Disposals 1 212 - 213 191 - Reclassification 87 (87) - - - Balance 31 December (663) (3,329) - (3,992) (3,619) Net book value 853 1,092 - 1,945 1,897

CENTER FOR INTERNATIONAL FORESTRY RESEARCH Schedule 4

25

SUPPLEMENTARY COMPUTATION OF INDIRECT EXPENSE RATIO FOR THE YEARS ENDED 31 DECEMBER 2009 AND 2008 (Expressed in Thousands of US Dollar)

2009 2008

Research Expenses (including services) 17,552 16,583

Institutional Costs 5,093 3,323

Total Costs 22,645 19,906

Percentage Indirect/Direct 29% 20% * The computation of indirect expense ratio is based on the CGIAR Financial Guidelines Series No.5 revised in December

2008.

Center for International Forestry Research FINANCIAL ......revenues of US$ 23.85 milliOn and total...

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Transcript of Center for International Forestry Research FINANCIAL ......revenues of US$ 23.85 milliOn and total...