Financial Statements - CGIAR

INTERNATIONAL LIVESTOCK RESEARCH INSTITUTE

Financial Statements 2007

www.ilri.org

About ILRI

The International Livestock Research Institute (ILRI) works at the crossroads of livestock and poverty, bringing high-quality science and capacity building to bear on poverty reduction and sustainable development

ILRI works in partnerships and alliances with other organizations, national and international, in livestock research, training and information. ILRI works in tropical developing regions of Africa, Asia and Latin America and the Caribbean.

ILRI is one of the 15 Future Harvest Centres which conduct food and environmental research to help alleviate poverty and increase food security while protecting the natural resource base. The centres are funded by government agencies, development banks, private foundations and regional and international organizations and are supported by the Consultative Group on International Agricultural Research (CGIAR).

The CGIAR (www.cgiar.org) is an association of public- and private-sector institutions. Its mission is to contribute to food security and poverty eradication in developing countries through research, partnership, capacity building and policy support. The co-sponsors of the CGIAR are the World Bank, the United Nations Development Programme, the Food and Agricultural Organization of the United Nations and the International Fund for Agricultural Development.

www.ilri.org

headquartersbox 30709 Nairobi 00100, Kenyaphone +254 20 422 3000fax +254 20 422 3001email [email protected]

principal sitebox 5689, Addis Ababa, Ethiopiaphone +251 11 617 2000fax +251 11 617 2001email [email protected]

ILRI via USA directphone +1 650 833 6660fax +1 650 833 6661

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Contents

Board of Trustees 3

Statement of purpose 4–5

Statement by the chairman of Board of Trustees 6–7

Board statement on risk management 8

Statement of management’s responsibilities 9

Independent auditors report 10

Consolidated statement of activities 11

Institute statement of activities 12

Consolidated statement of fi nancial position 13

Institute statement of fi nancial position 14

Consolidated statement of changes in net assets 15

Institute statement of changes in net assets 16

Consolidated statement of cash fl ows 17

Notes to the consolidated fi nancial statements 18–36

Exhibit 1 Schedule of unrestricted grant revenue 37

Exhibit 2 Schedule of program restricted grant revenue 38–55

Exhibit 3 Schedule of furnishings and equipment 56–57

Exhibit 4 Schedule of direct and indirect cost rates 58

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Board of TrusteesDr Uwe Werblow Germany ChairDr Fee Chon Low Malaysia Reappointed November 2006Dr Carlos Seré Uruguay Ex-offi cio (Director General)Dr Romano Kiome Kenya Host Country RepresentativeDr Abera Deressa Ethiopia Host Country Representative

Dr Nthoana Tau-Mzamane South Africa Retired November 2007Prof Knut Hove Norway Appointed October 2005Dr James Dargie United Kingdom Appointed August 2005Ms Emmy Simmons United States of America Appointed October 2005Dr Modibo Traore Mali Appointed October 2005Prof Samir K Barua India Appointed March 2007

R Bruce ScottSecretaryNairobiApril 2008

Top, Left to Right:

Dr James Dargie Dr Romano Kiome Dr Uwe Werblow Dr Carlos Seré Prof. Samir K Barua Dr Modibo Traore

Bottom, Left to Right:

Ms Emmy Simmons Dr Abera Deressa Dr Fee Chon Low Prof Knut Hove Dr Nthoana Tau-Mzamane

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The International Livestock Research Institute (ILRI) works at the crossroads of livestock and poverty, bringing high-quality science and capacity building to bear on poverty reduction and sustainable development for poor livestock keepers and their communities. ILRI works in the tropics primarily in the regions of sub-Saharan Africa, South Asia and Southeast Asia.

Why livestock research for the poor?

Worldwide the role of livestock and the external economic and institutional context in which the livestock sector is operating is changing rapidly with important implication for the poor. By 2020, the livestock sector is projected to become the most important agricultural subsector worldwide, producing about 30% of the value of global agricultural output and directly or indirectly accounting for 80% of land use. Livestock in developing countries contributes about 11% of total GDP. The ‘livestock revolution’ will double demand for animal food products in developing countries over the next 20 years. However, efforts by the poor to take advantage of this demand are hampered by inappropriate policies, scarce livestock feeds, devastating diseases, degraded land and water resources, and poor access to markets. Research by ILRI and its partners is helping to alleviate these problems by providing livestock-based options that transform livelihoods of the poor through more environment-friendly and market-oriented livestock enterprises.

ILRI’s research

The institute’s long-term strategy provides a goal and a set of research themes and outlines ways in which ILRI seeks to enhance its responsiveness to a dynamic global environment. With diverse partners, ILRI conducts livestock-based research and builds livestock research capacity to address major livestock development challenges, namely: (i) emerging diseases such as bird fl u, (ii) climate change and livestock based adaptation, (iii) the development of vaccines and diagnostics for livestock diseases, (iv) reducing the vulnerability of livestock dependent poor households, (v) intensifi cation of smallholder agricultural based systems, (vi) sanitary and phytosanitary issues

constraining market access by smallholders, and (vii) improving the conservation of animal genetic resources.

Locations and staff

ILRI’s headquarters are located in Nairobi, Kenya, with a second principal campus in Addis Ababa, Ethiopia. In 2007, ILRI scientists were also based in partner institutions in Africa (Niger, Nigeria, Mozambique, and Mali), Asia (China, India, Indonesia and Vietnam) and Latin America (Nicaragua). ILRI employs about 780 staff from about 40 nationalities, including 92 internationally recruited staff representing some 30 disciplines. Six-hundred and eighty staff are nationally recruited, largely from Kenya and Ethiopia. An increasing number of scientists who work at ILRI are jointly appointed by a partner organization and ILRI. ICRAF and ILRI have joint Research Method Group and ICT Units.

Governance

The Board of Trustees is composed of 11 outstanding professionals with particular expertise in the fi eld of livestock science, agricultural research, development and corporate management. The key role of the Board is to determine ILRI’s mission, to oversee the adequacy of the institute’s strategy, strategic planning and program review processes, and to provide appropriate input into them. The Board ensures that plans and programs are appropriate for carrying out ILRI’s mandate, that they are in line with CGIAR priorities and that they have high probability for impact on poverty reduction and sustainable natural resource use.

ILRI is one of the 15 international agricultural research centres supported by the Consultative Group on International Agricultural Research (CGIAR), which is an association of more than 60 governments and public- and private-sector institutions working to reduce poverty, hunger and environmental degradation in developing countries. The co-sponsors of the CGIAR are the World Bank, the United Nations Development Programme, the Food and Agriculture Organization of the United Nations, and the International Fund for Agricultural Development.

Statement of purpose

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Funding

ILRI is funded by more than 80 private, public and government organizations of the North and South. Some donors support ILRI with core and program funds whereas others fi nance individual research projects. In-kind support from national partners, particularly Kenya and Ethiopia as well as that from international collaborators is substantial and vital. This mix of generic, specifi c and in-kind resources is essential for the partnership research we conduct.

Partnerships

ILRI’s strategy is based on strong partnerships as an essential way of operating and ensuring that the outputs of our research lead to development impacts.

It gives us pleasure to acknowledge the donor countries and organizations that have supported ILRI research in 2007 listed in exhibits 1 through 3. We could not have helped reduce world poverty through animal agriculture research without their intellectual as well as fi nancial support. Many thanks.

Signed on behalf of the Board of Trustees by:

Carlos SeréDirector General14 March 2008

Statement of purpose continued

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The year ending December 2007 was another busy and rewarding year for ILRI. We had a modest growth in our budget, and started to implement the recommendations from the 2006 External Programme and Management review (EPMR). We streamlined our research themes by merging the previous ‘Targeting Theme’ and ‘Innovations Theme’ into one. We decided to establish a Directorship for Human Resources, to reinforce our Capacity Strengthening Programme with a senior appointment and to strengthen the ILRI Resource Mobilization Unit. ILRI also expanded activities in Asia in facilitating a broad-based discussion and planning process to develop a strategic plan: ‘Livestock Asia: A Strategy and Action Plan for Research for Poverty Reduction’. In 2007 we also established a representational offi ce for southern Africa, based in Maputo, Mozambique.

There were many more activities and changes taking place which are too numerous to mention in this brief overview. I would however like to highlight a few events that refl ect the changes that ILRI is managing in a dynamic environment.

ILRI continues to work with NEPAD to establish • the Hub for the Biosciences eastern and central Africa (BecA) research platform. This will be the premier agricultural biotechnology facility in the region when it is completed in 2009. In 2007 ILRI appointed the BecA Hub Director to manage this facility. I want to acknowledge the commitment and dedication to this process of Dr Romano Kiome as the Kenya representative on the ILRI Board and Chair of the BecA Steering Committee.In April 2007, the ILRI Board took the diffi cult • decision to close the Debre Zeit Station in Ethiopia and hand it over to the Government of Ethiopia. This decision was based on the fact that the changing nature of ILRI’s research no longer requires ILRI managed station facilities. We are pleased that the process was managed in a very orderly manner with the full support of the Minister of State for Agriculture and Rural Development, Dr Abera Deressa who is also the Government of Ethiopia representative on the ILRI Board of Trustees. The Government has transformed the station into the Ethiopian Meat and Dairy Technology Institute (EMDTI). In 2007, ILRI also participated in some high •

profi le international events. The most successful was our effort to raise awareness about the threat to animal genetic resources from the rapid change in livestock systems worldwide as detailed in FAO’s report on the State of the World’s Animal Genetic Resources. This high profi le campaign was linked to the FAO International Technical Conference on Animal Genetic Resources for Food and Agriculture, held in Interlaken, Switzerland, in September 2007. In November, the ILRI Board sponsored an • international conference on ‘Animal Breeding for Poverty Alleviation’. This was a direct follow up to the Interlaken conference and the fi rst such conference to tackle the issue of animal breeding for the poor. The conference was dedicated to the late John Vercoe, the second Chair of the ILRI Board of Trustees.Throughout 2007, ILRI continued to take • the leadership for the development of a new program on ‘Collective action for the CGIAR centres in eastern and southern Africa’ and to work closely with ICRAF on the alignment of various research and corporate support services in Nairobi. These activities aim at bringing more effi ciency and coherence into the CGIAR system in the region.

The range of ILRI’s core competencies as well as the breadth and depth of our research spans from livestock systems research to advanced livestock genomics. The 2007 research highlights include: (i) studies of pig systems in South Asia, the fi ndings of which have led the state government of Assam and the World Bank to include fi nancial support to expand smallholder pig systems amongst impoverished tribal communities in northeast India; (ii) the substantial expansion of work on epidemiology and risk assessment for emerging diseases, particularly avian fl u in Africa and Asia and Rift Valley fever in Kenya; (iii) the advancement of gene discovery approaches for trypanosomosis tolerance in cattle leading to new medical approaches for monitoring critically ill patients in intensive care and (iv) the production of a new batch of a live East Coast Fever vaccine in response to requests from East African countries and the Interafrican Bureau of Animal Resources (under the African Union).

Statement by the chairman of Board of TrusteesFor the year ended 31 December 2007

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The ILRI Board held two Board of Trustees (BoT) meetings and retreats in 2007 in Addis Ababa, Ethiopia, and Nairobi, Kenya. A number of board members participated in the institute’s Annual Planning Meeting (APM) to monitor ongoing work and progress and to refl ect jointly with ILRI staff on strategic issues related to the institute and the broader CGIAR agenda.

The following are actions taken by the ILRI Board of Trustees in 2007 to improve overall performance:

In 2007, ILRI and ICRAF appointed Professor 1 Samir Barua to their respective Boards as a joint appointment. This appointment with particular expertise in fi nance and management will provide oversight and advice on the ILRI/ICRAF alignment process of corporate services. Professor Barua is a management Professor and Director at the Indian Institute of Management. On the ILRI Board, Professor Barua has been appointed to the Finance Committee and will have direct responsibility for overseeing audit activities. Professor Barua’s presence on the ILRI Board of Trustees has signifi cantly strengthened the fi nancial and management expertise in the overall governance of the institute. Professor Barua is a CGIAR appointed nominee. Following the EPMR conducted in 2006, the 2 ILRI Board commissioned an External Review (CCER) on Centre Governance with a focus on (i) Board practices, processes and tools, (ii) Board policies and framing documents and (iii) guidance on new challenges posed by shared and nested governance. The review was conducted by Maureen Robinson and Richard Moyers, between August and December 2007. The Draft Report was presented to and discussed by the Board in November 2007. The report will be discussed by the Board at their 29th Meeting

Statement by the chairman of Board of TrusteesFor the year ended 31 December 2007

in April 2008 with the objective to decide on the necessary changes regarding structure, policies as well as processes and tools.

The Board is pleased to note the continued fi nancial health and stability and the sound and prudent management of the institute’s fi nancial resources. Revenue in 2007 amounted to USD 38 million against expenditure of USD 40 million resulting in a defi cit of USD 1.6 million for the year 2007. This defi cit is mainly attributable to the handover of the facilities of the Debre Zeit research station. An operating defi cit had been planned to allow the institute to hire new scientifi c staff and invest in new major projects such as the NEPAD sponsored Biosciences eastern and central Africa (BecA) research platform. The institute’s undesignated net assets at the end of 2007 amount to USD 11 million (total net assets amount to USD 25 million) with liquidity and operational reserve levels above the CGIAR recommended ranges.

As I mentioned at the beginning of this overview, 2007 was an extremely busy year for the ILRI family. But it was at the same time a very successful year. With quite some pride, the Board would like to thank all ILRI staff for their commitment and hard work.

On behalf of the members of the Board I thank our investors and partners for their confi dence and continued support allowing us to fulfi l our mission.

Uwe WerblowBoard Chair 14 March 2008

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management reporting systems and monitoring individual performance and business processes across key areas.

The effectiveness of ILRI’s risk management policy, strategy and implementation has been assessed by the CGIAR‘s Internal Audit Unit, which is independent of ILRI business units. The ILRI Board of Trustees reviews both the risk management system as well as major risks at each of its meetings.

The Board of Trustees has reviewed ILRI’s risk management policy and strategy and is satisfi ed that it was implemented effectively during 2007.

Board ChairApril 2008

The ILRI Board of Trustees is responsible for ensuring that the institute has an appropriate risk management system in place to identify, assess, manage and monitor risks faced by the Centre in achieving its objectives. ILRI faces risks as dynamic as the environment in which ILRI operates. The risks include threats to ILRI’s reputation, operations, stakeholders and fi nances.

ILRI has had a risk management policy and strategy in place since 2004. The ILRI policy and practice of risk management conforms with the CGIAR principles and guidelines adopted by all CGIAR Centres. The institute manages risk by ensuring that appropriate infrastructure, controls, systems and people are in place throughout the organization. The key practices ILRI has taken up to manage risks include regular environmental scans, integrated planning systems, policies and clear accountabilities, use of transaction approval frameworks, adequate research, fi nancial and

Board statement on risk managementOn the fi nancial statements for the year ended 31 December 2007

9

consolidated results of activities and cash fl ows. The management further accepts responsibility for the maintenance of accounting records which may be relied upon in the preparation of fi nancial statements, as well as adequate systems of internal fi nancial control.

The Board of Trustees exercises its responsibility for these fi nancial statements through its Finance and Audit Committees. The Committee meets regularly with management, internal auditors and external auditors to review matters relating to fi nancial planning, fi nancial reporting, risk management, internal control, and auditing.

In 2007, the Board of Trustees of ILRI engaged the fi rm Deloitte & Touche to audit the fi nancial statements of ILRI. The accompanying report is based on the audit conducted by Deloitte & Touche.

Nothing has come to the attention of the management to indicate that the institute and its subsidiary will not remain going concerns for at least the next twelve months from the date of this statement.

Signed on behalf of Management by:

Carlos SeréDirector General

Brigitte LaudeDirector of Finance and Administration8 April 2008

The management is required to prepare fi nancial statements for each fi nancial year which give a true and fair view of the state of affairs of the institute and its subsidiary as at the end of the fi nancial year and of the consolidated results of activities and cash fl ows of the institute and its subsidiary for that year. The management is also required to ensure that the institute keep proper accounting records which disclose with reasonable accuracy at any time the fi nancial position of the institute and its subsidiary. They are also responsible for safeguarding the assets of the institute and its subsidiary.

The institute’s management is responsible for the preparation and fair presentation of these fi nancial statements in accordance with the Financial Guideline Series No. 2—Accounting Policies & Reporting Practices Manual of the Consultative Group on International Agricultural Research (CGIAR) and International Financial Reporting Standards. This responsibility includes: designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of fi nancial 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.

The management accepts responsibility for the annual fi nancial statements, which have been prepared using appropriate accounting policies supported by reasonable and prudent judgements and estimates, in conformity with CGIAR Financial Guideline Series No. 2—Accounting Policies & Reporting Practices Manual and International Financial Reporting Standards. The management is of the opinion that the fi nancial statements give a true and fair view of the state of the fi nancial affairs of the institute and its subsidiary and of its

Statement of management’s responsibilities On the fi nancial statements for the year ended 31 December 2007

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We have audited the fi nancial statements of the International Livestock Research Institute set out on pages 11 to 37 which comprise the consolidated and ILRI statements of fi nancial position as at 31 December 2007, the consolidated and ILRI statement of activities, consolidated and ILRI statements of changes in net assets and the consolidated statement of cash fl ows for the year then ended, together with the summary of signifi cant accounting policies and other explanatory notes. We have obtained all the information and explanations which, to the best of our knowledge and belief, were necessary for the purposes of our audit.

Respective responsibilities of management and auditors

The institute’s management is responsible for the preparation and fair presentation of these fi nancial statements in accordance with Consultative Group on International Agricultural Research (CGIAR) fi nancial guideline Series No.2—Accounting Policies & Reporting Practices Manual (February 2006) and International Financial Reporting Standards. This responsibility includes: designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of fi nancial 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. Our responsibility is to express an opinion on these fi nancial statements based on our audit.

Basis of opinion

We conducted our audit in accordance with International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the fi nancial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the fi nancial statements. The procedures selected depend on our judgment and include an assessment of the risks of material misstatement of the fi nancial statements, whether due to fraud or error. In making those risk assessments, we considered internal controls relevant to the institute’s preparation and fair presentation of the fi nancial 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 institute’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by directors, as well as evaluating the overall presentation of the fi nancial statements.

We believe that our audit provides a reasonable basis for our opinion.

Opinion

In our opinion the fi nancial statements give a true and fair view of the state of affairs of ILRI and its subsidiary at 31 December 2007 and of the consolidated results of activities and cash fl ows of ILRI and its subsidiary for the year then ended in accordance with the Consultative Group on International Agricultural Research (CGIAR) fi nancial guideline Series No.2—Accounting Policies & Reporting Practices Manual (February 2006) and International Financial Reporting Standards.

April 2008

Independent auditors reportto the Board of International Livestock Research Institute

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Consolidated statement of activitiesfor the year ended 31 December 2007

Note Unrestricted Restricted Challenge 2007 2006REVENUE AND GAINS Temporary Program Total Total

US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000

Grant revenue (Exhibits 1 & 2) 5 13,229 21,249 225 34,703 27,279Other revenue and gains 6 3,724 – – 3,724 3,906Sales of livestock 7 153 – – 153 107

Cost of sale of livestock 7 (36) (36) (79)Total revenue and gains 17,070 21,249 225 38,544 31,213

EXPENSES AND LOSSESProgram related expenses 8 10,691 21,021 225 31,937 26,046Management and general expenses 9 8,448 228 8,676 10,246Kapiti Plains expenses 7 113 113 114Handover of assets in Debre Zeit 19 1,178 – 1,178 –Sub total expenses and losses 20,430 21,249 225 41,904 36,406Indirect cost recovery 10 (1,760) – – (1,760) (884)Total expenses and losses 18,670 21,249 225 40,144 35,522

NET DEFICIT (1,600) – – (1,600) (4,309)

EXPENSES BY NATURAL CLASSIFICATION

Personnel costs 11,516 6,279 64 17,859 16,952Collaborators/Partnership costs – 3,959 – 3,959 2,184Supplies and services 4,634 9,542 141 14,317 11,536Operational travel 870 1,468 20 2,358 2,200Depreciation 1,650 1 – 1,651 2,650Total 18,670 21,249 225 40,144 35,522

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Institute statement of activitiesfor the year ended 31 December 2007

Note Unrestricted Restricted Challenge* 2007 2006

REVENUE AND GAINS Temporary Program ILRI ILRIUS$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000

Grant revenue (Exhibits 1& 2) 5 13,229 21,249 225 34,703 27,279Other revenue and gains 6 3,724 – – 3,724 3,906Total revenue and gains 16,953 21,249 225 38,427 31,185

EXPENSES AND LOSSES

Program related expenses 8 10,691 21,021 225 31,937 26,046Management and general expenses 9 8,448 228 8,676 10,246Handover of assets in Debre Zeit 8 1,178 – 1,178 –Sub total expenses and losses 20,317 21,249 225 41,791 36,292Indirect cost recovery 10 (1,760) – – (1,760) (884)Total expenses and losses 18,557 21,249 225 40,031 35,408

NET DEFICIT (1,604) – – (1,604) (4,223)

EXPENSES BY NATURAL CLASSIFICATION

Personnel costs 11 11,483 6,279 64 17,826 16,925Collaborators/Partnership costs – 3,959 – 3,959 2,184Supplies and services 4,569 9,542 141 14,252 11,462Operational travel 870 1,468 20 2,358 2,200Depreciation 19 1,635 1 – 1,636 2,637

TOTAL 18,557 21,249 225 40,031 35,408

* Revenue and expenses shown under Challenge Program relate to funds granted by Challenge Programs to ILRI.

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Consolidated statement of fi nancial positionfor the year ended 31 December 2007

ASSETSNote

2007US$ ‘000

2006US$ ‘000

Current assetsCash and cash equivalents 12 26,542 23,373Accounts receivable and advances

Donors 13 3,545 3,704Advances to partners 1,287 724Other CG centres 14 444 394

Employees including project advances 448 565Others 15 475 329Inventories 16 644 849Livestock 17 840 751Prepaid expenses 1,165 405Total current assets 35,390 31,094

Non-current assetsPrepaid operating lease 18 16 15Property and equipment — net 19 11,871 10,545

Total non-current assets 11,887 10,560

TOTAL ASSETS 47,277 41,654

LIABILITIES AND NET ASSETSCurrent liabilitiesAccounts payable Donors 20 13,833 8,729 Other CG centres 21 424 416 Employees 22 1,481 1,354 Others 23 2,408 1,064Accruals 24 2,315 1,751Total current liabilities 20,461 13,314

Non-current liabilitiesAccounts payable — Employees 22 3,212 3,167

Total liabilities 23,673 16,481

Net assetsUnrestricted — Undesignated

— Designated

10,721

12,380

13,641

11,064Reserves in experimental farm 503 468Total net assets 23,604 25,173

TOTAL LIABILITIES AND NET ASSETS 47,277 41,654

The fi nancial statements on pages 11 to 36 were approved by the Board of Trustees on 8 April 2008.


Brigitte LaudeDirector of Finance and Administration

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Institute statement of fi nancial positionfor the year ended 31 December 2007

ASSETS

Note2007

US$ ‘0002006

US$ ‘000Current assetsCash and cash equivalents 12 26,447 23,344Accounts receivable and advances

DonorsAdvances to partnersOther CG centres

13

14

3,5451,287

444

3,704724394

Employees including project advancesOthers 15

448891

565669

Inventories — net 16 644 849Prepaid expenses 1,165 405Total current assets 34,871 30,654

Non-current assetsProperty and equipment — net 19 11,798 10,482Investment in subsidiary 7 1,816 1,816Total non-current assets 13,614 12,298TOTAL ASSETS 48,485 42,952

LIABILITIES AND NET ASSETSCurrent liabilitiesAccounts payable

DonorsOther CG centres

2021

13,833424

8,729416

Employees 22 1,481 1,354Others 23 2,303 1,014Accruals 24 2,315 1,751Total current liabilities 20,356 13,264Non current liabilitiesAccounts payable — Employees 22 3,212 3,167Total liabilities 23,568 16,431

Net AssetsUnrestricted — Undesignated — Designated

2525

10,72114,196

13,64112,880

Total net assets 24,917 26,521TOTAL LIABILITIES AND NET ASSETS 48,485 42,952

The fi nancial statements on pages 11 to 36 were approved by the Board of Trustees on 8 April 2008.


Brigitte LaudeDirector of Finance and Administration

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Notes Un-

designatedDesignated

reserveReserves in

experimental farm TotalConsolidated Consolidated (Kapiti) Consolidated

US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000

At 1 January 2006—as previously reported 16,804 13,940 – 30,744Prior year adjustment i. – (1,816) 554 (1,262)

Restated balance 16,804 12,124 554 29,482Net changes in investment in fi xed assets 1,060 (1,060) – –Defi cit for 2006 (4,223) – (86) (4,309)

Balance as at 31 December 2006 13,641 11,064 468 25,173

At 1 January 2007 13,641 11,064 468 25,173Net change in investment in fi xed assets (1,316) 1,316 – –Exchange translation ii. – – 31 31(Defi cit)/surplus for 2007 (1,604) – 4 (1,600)Balance as at 31 December 2007 10,721 12,380 503 23,604

i. The prior year adjustments relate to reserves brought in on consolidation of subsidiary for the fi rst time, and elimination of the value of investment in subsidiary on consolidation.ii. Exchange translation on opening reserves in subsidiary.

Consolidated statement of changes in net assetsfor the year ended 31 December 2007

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Notes Undesignated Designated Total US$ ‘000 US$ ‘000 US$ ‘000

At 1 January 2006 16,804 13,940 30,744Net changes in investment in fi xed assets 1,060 (1,060) –Adjustments – – –Defi cit for the year (4,223) – (4,223)

Balance as at 31 December 2006 13,641 12,880 26,521

As previously stated 1 January 2007 13,641 12,880 26,521Net changes in investment in fi xed assets 19 (1,316) 1,316 –Defi cit for the year (1,604) – (1,604)Balance as at 31 December 2007 25 10,721 14,196 24,917

Institute statement of changes in net assetsfor the year ended 31 December 2007

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Note 2007 2006US$ ‘000 US$ ‘000

CASH FLOWS FROM OPERATING ACTIVITIES

Change in net assets (1,600) (4,309)Depreciation of property and equipment 1,650 2,547 Gain on disposal of property and equipment (369) (51)Exchange difference on subsidiary’s opening reserves 31 –

Decrease/(increase) in current assets: Accounts receivable

Donors (404) 2,557 Employees 117 (236)Others (196) (677)

Inventories 116 (185)Prepaid expenses (760) (1)

Increase/(decrease) in current liabilities:Accounts payable

Donors 5,104 637 Employees 172 819 Others 1,351 126

Accruals 564 (10)

Net cash generated from operating activities 5,776 1,217

CASH FLOWS FROM INVESTING ACTIVITIESAcquisition of property and equipment (4,288) (1,529)Proceeds of disposal of property and equipment 1,685 90 Net cash used in investing activities (2,603) (1,439)

INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 3,173 (222)

Exchange translation (4) –

CASH AND CASH EQUIVALENTSAt the beginning of the year 23,373 23,595 At the end of the year 12 26,542 23,373

Consolidated statement of cash fl owsfor the year ended 31 December 2007

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Notes to the consolidated fi nancial statementsfor the year ended 31 December 2007

1. A) CREATION AND STATUS OF THE INSTITUTE

The International Livestock Research Institute (ILRI) was created as an international organization by an agreement dated 21 September 1994 signed in Berne, Switzerland, by the governments of Switzerland, Denmark, Sweden, Kenya and Ethiopia and the United Nations Environmental Programme. On 1 January 1995, all the activities, assets, liabilities and fund balances of the International Laboratory for Research on Animal Diseases (ILRAD) based in Nairobi, Kenya, and the International Livestock Centre for Africa (ILCA) based in Addis Ababa, Ethiopia, were transferred to ILRI.

ILRI operates under agreements entered into with the governments of the respective host countries (Kenya and Ethiopia).

The Government of Kenya (1974) and the Government of Ethiopia (1976) made available to ILRI leasehold land of approximately 70 hectares and 32 hectares, respectively.

In 2007, ILRI consolidated the fi nancial statements of ILRI and its subsidiary—Kapiti Plains Estate Limited—in accordance with International Accounting Standard 27 on consolidated and separate fi nancial statements.

B) SUBSIDIARY—KAPITI PLAINS ESTATE LIMITED

Kapiti Plains Estate Limited is a wholly owned subsidiary of ILRI purchased in 1981 registered under the Companies Act of Kenya. The company operates a ranch that was acquired primarily to support the research needs of the International Livestock Research Institute and sells surplus livestock to third parties.

The fi nancial statements of ILRI refl ect the activities of two multi-stakeholder initiatives for which ILRI assumes legal and managerial responsibility.

C) BIOSCIENCES EASTERN AND CENTRAL AFRICA (BECA)

Biosciences eastern and central Africa (BecA) is a network under NEPAD’s Comprehensive African Agricultural Development Program and Centres of Excellence for Science and Technology. BecA consists of a hub, secretariat, regional nodes and other participating laboratories and organizations which are mobilizing biosciences for Africa’s development. It seeks to strengthen the capacity of scientists in Eastern and Central Africa to conduct bioscience research leading to products that can improve livelihoods of farmers in the region. The BecA Secretariat and the hub, a research platform that includes state-of-the-art facilities and research support, are hosted at ILRI’s Nairobi campus. ILRI is a member of the Steering Committee of BecA whose accounts are included in ILRI’s accounts. The BecA initiative is funded through a grant by the Canadian International Development Agency (CIDA) to ILRI as well as by ILRI’s unrestricted funds.

D) SYSTEM WIDE LIVESTOCK PROGRAMME (SLP)

The SLP is a multi-centre initiative that adds value to the outputs of individual CGIAR centres and their partners by creating and exploiting synergies in crop–livestock research to reduce poverty in areas where small-scale mixed crop–livestock production is widely practised. Through these partnerships the program seeks to contribute to the CGIAR and Millennium Development Goals of reducing poverty by enhancing the productivity and sustainability of crop–livestock agriculture through improving feed. The program activities are mainly funded by Canada, Switzerland and the World Bank.

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Notes to the consolidated fi nancial statements continuedfor the year ended 31 December 2007

ILRI hosts and provides logistic and administrative support to the Program Coordination offi ce, chairs the Livestock Programme Group and ensures that the required expertise in livestock is available for projects led by centres other than ILRI.

2. SIGNIFICANT ACCOUNTING POLICIES

Statement of compliance

The accounting policies applied in the preparation of these fi nancial statements are consistent with the Consultative Group on International Agricultural Research (CGIAR) Financial Guideline Series No. 2—Accounting Policies & Reporting Practices Manual (Revised February 2006) and complemented by International Financial Reporting Standards (IFRS) as required.

Adoption of new and revised International Financial Reporting Standards (IFRS)

Standards and interpretations effective in the current period

In the current year, the institute has adopted IFRS 7 Financial Instruments: Disclosures which is effective for annual periods beginning 1 January 2007 and the consequential amendments to IAS 1; Presentation of Financial Statements.

The impact of the adoption of IFRS 7 and the changes to IAS 1 has been to expand the disclosures provided in these fi nancial statements regarding the institute’s fi nancial instruments and management of capital (see note 3).

Standards and interpretations issued but not effective in the current period

At the date of approval of these fi nancial statements, a number of new or revised standards and interpretations were in issue but not yet effective for application. The adoption of these standards and interpretations, when made effective, will have no material impact on the fi nancial statements of the institute.

Basis of accounting

These policies are summarized below.

(a) Accounting convention

The fi nancial statements are prepared under the historical cost convention and on accruals basis, modifi ed to include the carrying of certain assets belonging to the subsidiary at fair value.

(b) Revenue recognition

i) Grants represent support with donor-imposed conditions and could be restricted or unrestricted. Unrestricted grants are grants received which the institute may freely use for its mandated activities. Restricted grants are received in support of specifi ed projects or activities mutually agreed upon between the centre and the donors

ii) Restricted grants are recognized as revenue upon the fulfi lment of donor-imposed conditions.

iii) Unrestricted grants are recognized upon receipt of confi rmed commitment.

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2. SIGNIFICANT ACCOUNTING POLICIES (Continued)

iv) Program funds are funds provided by donors that need to be used on a certain research theme, activity or region. They are treated as restricted grants.

v) Other revenues and gains are recognized as they are earned.

(c) Currency translation

The institute’s fi nancial statements are presented in United States dollars (USD). Transactions and balances expressed in currencies other than the US dollar are treated as follows:

(i) Non US dollar grants and donations received in the year are converted to US dollars at the rates of exchange being used on the dates of receipt. Non US dollar grants and donations pledged for the year but not received by the year-end are recognized in the fi nancial statements at the rates of exchange prevailing at the year-end.

(ii) Non US dollar denominated expenditures are recorded at the prevailing rates of exchange for the month in which they are incurred and are accumulated in US dollars.

(iii) Assets and liabilities that are denominated in currencies other than the US dollar are restated into US dollars at the rates of exchange prevailing at the year-end.

(iv) Gains and losses arising from changes in exchange rates are charged or credited to the statement of activities in the year in which they arise.

(d) Cash and cash equivalents

Cash equivalents are short term, highly liquid investments that are both (a) readily convertible to known amounts of cash and (b) so near maturity date that they present insignifi cant risk of changes in value.

(e) Accounts receivable

Accounts receivable from donors, employees and other entities are carried at anticipated realizable value. An allowance is made for doubtful receivables based on a review of all outstanding amounts at the year-end. Bad debts are written off during the year in which they are identifi ed. The write-off of receivables is done after all efforts to collect have been exhausted.

Donor receivables are funds expended on behalf of a donor but not yet reimbursed.

(f) Property and equipment

Property and equipment whose full cost exceed USD 1000 and which ILRI can use in the production or supply of goods or services or for administrative services for more than one year are capitalized and stated at acquisition cost less accumulated depreciation and accumulated impairment losses. Acquisition cost includes the direct purchase price and incidental costs such as freight, insurance, installation and handling charges. Subsequent material expenditure that extends the useful life or enhances the operating effi ciency of an item of property and equipment is capitalized. The cost of normal repairs and maintenance of existing property and equipment is treated as operating expenses.

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Construction work-in-progress is capitalized as work progresses but depreciation starts only when the work is completed and the facility is put into use.

All immovable assets constructed or carried on leasehold land donated by host countries have been capitalized as assets of the institute. ILRI has the right to negotiate for extension of leases under the host country agreements upon the expiry of the current leases. In accordance with the host country agreements, in the event that the host country agreement is terminated or the host country does not renew a lease upon expiry, all immovable assets will be disposed of by the CGIAR (in consultation with Government of Ethiopia).

Gains and losses on disposal of property and equipment are determined by reference to their carrying amount and are accounted for in the statement of activities.

(g) Depreciation & amortization

Depreciation is calculated on the straight-line basis at annual rates estimated to write off the cost of each item of property and equipment over the estimated term of its useful life. The annual rates used are:

Depreciation of acquired assets start in the month the assets are placed in operation and continue until the assets have been fully depreciated or their use discontinued.

Property and equipment acquired using project-restricted funds are fully depreciated when they are placed in operation under the specifi c benefi ting projects.

Depreciation charge is time-apportioned in the year of disposal of items of property and equipment.

For the subsidiary company, excess depreciation on the revaluation surplus is transferred from the capital reserve to revenue reserve.

Operating lease rentals relating to leased land are amortized over the term of lease.

(h) Intangible assets

Intangible assets of the institute comprise acquired computer software. The cost of acquisition and installation of computer software is capitalized and amortized over the estimated useful life of the software, usually three years.

(i) Asset impairment losses

The carrying values of property and equipment, including intangible assets, are reviewed annually and adjusted for impairment losses where it is considered necessary.

Farm works 5%Buildings and land improvements 3% (33 years)Laboratory and scientifi c equipment 10–15% (7–10 years) on an item by item

basisComputers 33.33% (3 years)Offi ce and household furniture and equipment

20% (5 years)

Farm equipment 10% (10 years)Motor vehicles 20% (5 years)Software 33.33% (3 years)

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(j) Inventories and livestock

Cost is calculated on the weighted average basis and includes purchase price, freight and other incidental costs.

The determination of obsolescence or expiration is based on the lower of the manufacturer’s recommendations and documented experience and knowledge of management. Excess inventory is written down wholly as soon as it is identifi ed and the exact level of excess is determined.

Livestock is stated at fair value less of sale costs. The fair value of livestock is determined based on market prices for livestock of similar age, breed and genetic merit. Changes in fair value are recognized in the statement of activities.

(k) Staff retirement benefi ts

The institute’s contributions are maintained as a defi ned contribution plan for all categories of staff. Full provision is made for severance benefi ts payable to employees at the end of their contracts. Provisions are also made in respect of outstanding leave days accruing to all staff and all repatriation costs (see note 22).

(l) Net assets

Net assets represent the residual interest in the institute’s assets remaining after liabilities have been deducted. All the institute’s net assets are unrestricted.

(m) Accruals

Accruals represent liabilities to pay for goods or services that have been received/supplied but not yet invoiced or formally agreed with suppliers.

(n) Accounts payable

These represent amounts due to donors, employees and others for support, services and/or materials received prior to year-end but not paid for as at balance sheet date

Donor payables are unexpended funds received in advance for restricted grants.

(o) Provisions

Provisions are recognized when the institute has: (a) a present legal or constructive obligation as a result of past events, (b) it is more likely than not that an outfl ow of resources will be required to settle the obligation, and (c) a reliable estimate of the amount can be made. Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the statement of fi nancial position date.

(p) Tax

ILRI — The governments of Kenya and Ethiopia have undertaken to exempt the institute from all local taxes including customs duty on goods and services received by the institute. Consequently, the institute does not account for tax in its fi nancial statements.

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Kapiti Plains Estate Limited — Current taxation is provided for on the basis of the results for the year as shown in the fi nancial statements, adjusted in accordance with the tax legislation. Deferred taxation is provided using the liability method, for all temporary differences arising between the tax bases of assets and liabilities and their carrying values for fi nancial reporting purposes. Deferred tax assets are recognized for all deductible temporary differences, carry forward of unused tax losses and unused tax credits to the extent that it is probable that future taxable profi ts will be available against which the deductible temporary differences, unused tax losses and the unused tax credits can be utilized.

3. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES

Managing fi nancial risk is one aspect of the risk management practice of ILRI which considers all its operations. The organization’s activities expose it to a variety of fi nancial risks, including funding risks, variation of foreign exchange risk, interest risk, credit risk, banking risk and infl ation.

Risk management is carried out by the management of the institute supported by the internal audit unit under policies approved by the Board of Directors. A key element of the institute’s risk management program is minimizing potential adverse effects on its fi nancial performance. The Finance function identifi es, evaluates and hedges fi nancial risks.

(i) Risk from foreign exchange risk and interest rate variations

The organization is exposed to foreign exchange risk arising from various currency exposures, primarily with respect to the Kenya shilling, Ethiopian birr, US dollar, British pound and Euro. Foreign exchange risk arises from future transactions and recognized assets and liabilities.

The organization manages foreign exchange risk through natural hedging and purchase of forward exchange contracts.

Investment decisions are also guided by the foreseeable conditions of foreign exchange markets and a conservative investment policy.

(ii) Funding risk

ILRI manages funding risk through fi nancial planning systems, a conservative investment policy and its resource mobilization strategy.

(iii) Banking risk

This risk is managed through stringent due diligence process for bank selection and regular tenders for local banks.

(iv) Infl ation risk

Infl ation risk is managed through conservative budgeting and a conservative investment policy.

(v) Credit risk

This risk is managed in three ways:

Avoiding contract with donors on a reimbursable basis•

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3. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (Continued)

Minimizing advances to suppliers• Strict management of employee advances•

(vi) Liquidity risk

Effective cash fl ow and working capital management is carried out to ensure there is a balance between operational and investment requirements.

The table below analyses the institute’s fi nancial liabilities that will be settled on a net basis into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date. The amounts disclosed in the table below are the contractual undiscounted cash fl ows. Balances due within 12 months equal their carrying balances, as the impact of discounting is not signifi cant.

Most of the donor payables amounting to USD 13,833 are funds received in advance to be spent within the next year.

Less than 1 month

Between 1–3

months

Over 3 months

US$ ’000 US$ ’000 US$ ’000At 31 December 2007PayablesAccounts payable — other CG Centres

– 424 –

Accounts payable — employees – 1,481 –Accounts payable — others – – –

Receivables Fully performing Past due ImpairedUS$ ’000 US$ ’000 US$ ’000

Accounts receivable — donors 3,545 – –Accounts receivable — other CG Centres

443 – –

Accounts receivable — others 942 37 –

The receivables under the fully performing category are honouring their obligations as they continue supporting the institute. The default rate is low.

(vii) Other fi nancial risks are addressed through internal control systems and regular market surveys.

4. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the process of applying the institute’s and its subsidiary’s accounting policies, the management has made estimates and assumptions that affect the reported amounts of assets and liabilities within current and future fi nancial years. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed


Fully performing Past due Impaired

US$ ’000 US$ ’000 US$ ’000Cash and cash equivalents as at December 2007 26,542 – –

Cash and cash equivalents are fully performing.

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to be reasonable under the circumstances. The critical areas of accounting estimates and judgements in relation to the preparation of these fi nancial statements are as set out below:

(a) Critical judgements in applying accounting policies

There are no critical judgements, apart from those involving estimations (see below), that the trustees have made in the process of applying the entity’s accounting policies and that have the most signifi cant effect on the amounts recognized in fi nancial statements.

(b) Key sources of estimation uncertainty

Impairment of assets

At each balance sheet date, the organization reviews the carrying amount of its assets to determine whether there is any indication that these assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of impairment.

Property, plant and equipment

Critical estimates are made in determining the useful lives and residual values to property, plant and equipment based on the intended use of the assets and the economic lives of those assets. Subsequent changes in circumstances or prospective utilization of the assets concerned could result in the actual useful lives or residual values differing from initial estimates.

Although the management believes that the estimates and assumptions used in preparation of these combined fi nancial statements were appropriate in the circumstances, actual results could differ from those estimates and assumptions.

5 (a). GRANT REVENUE (EXHIBITS 1 and 2) — CONSOLIDATED AND ILRI

Advancedonations

1/1/07US$ ‘000

Donorreceivables

1/1/07US$ ‘000

Totalreceipts

2007US$ ‘000

Donor receivables

31/12/07US$ ‘000

Adjustments2007

US$ ‘000

Advance donations 31/12/07US$ ‘000

Revenue for 2007

US$ ‘000

Revenue for 2006

US$ ‘000

Unrestricted 548 (888) 12,950 1,218 – (599) 13,229 13,438Restricted temporary

8,182 (3,243) 27,016 2,320 (10) (13,016) 21,249 13,701

Challenge program

– (162) 599 7 – (219) 225 140

8,730 (4,293) 40,565 3,545 (10) (13,834) 34,703 27,279

5 (b). GRANT REVENUE — BECA, SLP — CONSOLIDATED AND ILRI

The revenue shown in 5 (a) include BecA and SLP as detailed below:

Advancedonations

1/1/07US$ ‘000

Donor receivables

1/1/07US$ ‘000

Total receipts

2007US$ ‘000

Donor receivables

31/12/07US$ ‘000

Adjustments2007

US$ ‘000

Advance donations 31/12/07US$ ‘000

Revenue for 2007

US$ ‘000

Revenue for 2006

US$ ‘000

BecA – – 5,790 – – (1,963) 3,827 77SLP 2,064 – 794 – – (2,574) 284 251

2,064 – 6,584 – – (4,537) 4,111 328

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CONSOLIDATED AND ILRI2007 2006

US$ ’000 US$ ’0006. OTHER REVENUE AND SUPPORT

Interest income 863 948Rent income 774 687Catering income 357 299Gain on disposal of equipment 369 95Service income 1,196 1,466Foreign exchange variations — net:

—Realized

—Unrealized

(47)

212

186

2253,724 3,906

Service income is from services rendered by the laboratory and administrative units to external entities, other than rental of facilities and catering income.

7. INVESTMENT IN SUBSIDIARY — EXPERIMENTAL FARM

The amount of USD 1.816 million represents the cost of investment in Kapiti Plains Estate Limited, a ranch that was acquired for the purposes of securing adequate supplies of disease-free livestock to the institute.

The subsidiary’s net assets as at 31 December 2007 amounted to USD 515,376 (2006: USD 468,520). The fi nancial statements of Kapiti Plains Estate Limited are prepared in Kenyan shillings. The Kenya shilling appreciated against the US dollar in 2007 by approximately 10%. The consolidated statement of activities includes the results of ILRI’s wholly owned subsidiary, Kapiti Plains Estate Limited (Kapiti), a company that operates an experimental farm. The subsidiary’s results for the year are summarized below:

2007 2006

US$ ’000 US$ ’000

Total revenue from sale of livestock 164 140

Less: Sales to ILRI, eliminated on consolidation (11) (33)

Sales to third parties 153 107

Cost of sales to third parties 36 79

Gross profi t 117 28

Expenses and overheads (113) (114)

Net income/loss 4 (86)

The difference between sales and cost of sales to ILRI has not been taken into account as it is not material.

KAPITI PLAINS ESTATE LIMITED EXPENSESPersonnel costs 33 27Supplies and services 80 87

113 114


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CONSOLIDATED AND ILRI8 (a). PROGRAM RELATED EXPENSES 2007 2006

US$ ’000 US$ ’000

Personnel costs (note 11) 13,041 12,318Collaborators/Partnership costs 3,959 2,184Supplies and services 12,364 9,105Operational travel 1,970 1,862Depreciation & amortization 603 577

31,937 26,046

8 (b). EXPENDITURE — BECA, SLP

The expenses shown in 8 (a) include BecA and SLP as detailed below:

PersonnelUS$ ‘000

Supplies & services

US$ ‘000

CollaboratorsUS$ ‘000

Operational travel

US$ ‘000Depreciation

US$ ‘000

2007Total

US$ ‘000

2006Total

US$ ‘000

BecA 536 1,905 1,295 91 – 3,827 77SLP 38 30 200 16 – 284 251

574 1,935 1,495 107 – 4,111 328


US$ ’000 US$ ’0009. MANAGEMENT AND GENERAL EXPENSES

Personnel costs (note 11) 4,785 4,607Collaborators/Partnership costs – –Suppliers and services 2,470 3,241Operational travel 388 338Depreciation and amortization 1,033 2,060

8,676 10,246

10. INDIRECT COSTS RECOVERY

Indirect costs recovery represents the portion of project restricted income allocated by donors through the grant agreements to support general institutional overhead costs. The recoveries supplement the institute’s unrestricted funding.

Overhead US$ ’000BecA 182Others 1,578

1,760

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ILRI2007 2006

US$ ‘000 US$ ‘00011. PERSONNEL COSTS Management and general operations Salaries and allowances 3,742 3,447 Pension contributions 530 427 Medical and life insurance 340 289 Relocation and leave expenses 143 366 Other personnel costs 30 78

4,785 4,607 Program related activities Salaries and allowances 9,926 9,258 Pension contributions 1,176 1,097 Medical and life insurance 716 707 Relocation and leave expenses 1,175 1,211 Other personnel costs 48 45

13,041 12,318 Total personnel costs 17,826 16,925

CONSOLIDATED ILRI12. CASH AND CASH EQUIVALENTS 2007 2006 2007 2006

US$’000 US$’000 US$’000 US$’000

Institute’s cash and cash equivalents Restricted donor advances

13,060 15,144 12,965 15,11513,458 8,181 13,458 8,181

Interest receivable 24 48 24 48 Total cash and cash equivalents 26,542 23,373 26,447 23,344

Comprising:

Certifi cates of deposit 14,660 18,976 15,572 18,976 Bank balances 11,858 4,302 10,851 4,273 Cash in hand and cash in transit 24 95 24 95

26,542 23,373 26,447 23,344


US$ ’000 US$ ’00013. ACCOUNTS RECEIVABLE—DONORS Unrestricted 1,218 888 Program restricted 352 – Project restricted 2,430 3,405

4,000 4,293 Less: Allowance for doubtful accounts (455) (589)

3,545 3,70414. ACCOUNTS RECEIVABLE—OTHER CG CENTRES CIAT 1 – CIFOR – 2 CIMMYT 8 19 CIP – 55

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14. ACCOUNTS RECEIVABLE—OTHER CG CENTRES (continuted) ICRAF 265 126 ICRISAT 34 59 IFPRI 25 9 IITA 74 61 IRRI – 18 IWMI 34 39 IPGRI 2 – Secretariat 1 6

444 394

15. ACCOUNTS RECEIVABLE—OTHERS

CONSOLIDATED ILRI2007 2006 2007 2006

US$ ’000 US$ ’000 US$ ’000 US$ ’000Due from subsidiary – – 420 342 AIARCField offi cesLoan to staff association

86694

2258

–

86694

2358

–Consultants and Trainees 87 92 87 92 Others 308 242 304 239

563 414 979 754 Less: Allowance for doubtful accounts (88) (85) (88) (85)

475 329 891 669


16. INVENTORIES US$ ’000 US$ ’000

Engineering and maintenance parts 559 539 Laboratory and chemical supplies 234 262 Printing supplies – –Offi ce and other supplies 237 263 Research Livestock and feedstuff – 143

1,030 1,207Less: Allowance for obsolescence (386) (358)

644 849

CONSOLIDATED2007 2006

17. LIVESTOCK US$ ’000 US$ ’000

Fair value at the beginning of the year 751 764Gain/ (loss) arising from changes in fair value 89 (13)attributable to physical changes and market pricesFair value at the end of the year 840 751

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18. PREPAID OPERATING LEASE CONSOLIDATEDUS$ ’000 US$ ’000

Cost 16 15

This represents the cost of leasehold land used as an experimental farm under the ownership of the subsidiary, Kapiti Plains Estate Limited. The annual amortization of the lease rentals is negligible.

The increase in value of prepaid operating lease arises from a translation gain on the cost of Kapiti Plains Estate Limited leasehold land.

19. PROPERTY & EQUIPMENT—CONSOLIDATED 2007

Balance at Unrestricted Restricted Other Balance at 1/1/2007 additions additions Disposals movements 31/12/2007US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000

COSTPhysical facilities, infrastructure and leasehold improvements

27,869 283 97 (2,739) – 25,510

Furnishings and equipment 21,639 1,042 1,016 (3,017) (2) 20,678Intangible assets 438 24 – – – 462Construction work in progress 322 3,214 – – (273) 3,263

50,268 4,563 1,113 (5,756) (275) 49,913ACCUMULATED DEPRECIATIONPhysical facilities, infrastructure and leasehold improvements

19,630 857 97 (1,536) – 19,048

Furnishings and equipment 19,666 785 1,016 (2,982) 76 18,561Intangible assets 427 6 – – – 433

39,723 1,648 1,113 (4,518) 76 38,042NET BOOK VALUEPhysical facilities, infrastructure and leasehold improvements

8,239 (574) – (1,203) – 6,462

Furnishings and equipment 1,973 257 – (35) (78) 2,117Intangible assets 11 18 – – – 29Construction work in progress 322 3,214 – – (273) 3,263

10,545 2,915 – (1,238) (351) 11,871

Fully depreciated assets

At 31 December 2007, equipment with a cost of USD 28,005,233 (2006 — USD 19,619,192) were fully depreciated.

Assets in custody

In 2007, property and equipment with a cost of USD 1,113,558 (2006 — USD 302,447), which were acquired using project-restricted funds, have been fully depreciated upon purchase in conformity with the CGIAR Financial Guidelines. These assets were still in the institute’s use as at 31 December 2007.


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Debre Zeit disposal

On 31 December 2007, ILRI handed over a range of assets at the Debre Zeit station back to the Ethiopian Government. Debre Zeit has over the years operated as a research station for ILRI under an agreement that provided for handover of the station to the Government of Ethiopia at the conclusion of the research term.

The net book value written off upon hand over was USD 1,178,385, made up of costs totalling USD 2,192,847 and accumulated depreciation of USD 1,014,462.

BecA construction works included in work in progress amounting to USD 2,969,731 (91% of the total amount).

19. PROPERTY & EQUIPMENT—CONSOLIDATED

2006 Balance at Unrestricted Restricted Other Balance at1/1/2006 additions additions Disposals movements 31/12/2006US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000

COSTPhysical facilities, infrastructure and leasehold improvements 27,645 216 – (3) 11 27,869Furnishings and equipment 21,904 1,371 303 (1,914) (25) 21,639Intangible assets 471 (33) 438Construction work in progress 75 247 – – – 322

50,095 1,801 303 (1,917) (14) 50,268

ACCUMULATED DEPRECIATIONPhysical facilities, infrastructure and leasehold improvements 17,674 850 – (2) 1,108 19,630Furnishings and equipment 20,434 908 303 (1,876) (103) 19,666Intangible assets 445 (18) – – – 427

38,553 1,740 303 (1,878) 1,005 39,723

NET BOOK VALUEPhysical facilities, infrastructure and leasehold improvements 9,971 (634) – (1) (1,097) 8,239Furnishings and equipment 1,470 463 – (38) 78 1,973Intangible assets 26 (15) – – – 11Construction work in progress 75 247 – – – 322

11,542 61 – (39) (1,019) 10,545

32

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19. PROPERTY & EQUIPMENT — ILRI (Continued)

2007 Balance at Unrestricted Restricted Other Balance at 1/1/2007 additions additions Disposals movements 31/12/2007US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000

COSTPhysical facilities, infrastructure and leasehold improvements 27,869 283 97 (2,739) – 25,510Furnishings and equipment (Exhibit 3) 21,332 1,020 1,016 (2,992) (2) 20,374Intangible assets 438 24 – – – 462Construction work in progress 322 3,214 – – (273) 3,263

49,961 4,541 1,113 (5,731) (275) 49,609

ACCUMULATED DEPRECIATIONPhysical facilities, infrastructure and leasehold improvements 19,630 857 97 (1,536) – 19,048Furnishings and equipment (Exhibit 3)

19,422 772 1,016 (2,956) 76 18,330

Intangible assets 427 6 – – – 433

39,479 1,635 1,113 (4,492) 76 37,811

NET BOOK VALUEPhysical facilities, infrastructure and leasehold improvements 8,239 (574) – (1,203) – 6,462Furnishings and equipment (Exhibit 3) 1,910 248 – (36) (78) 2,044Intangible assets 11 18 – – – 29Construction work in progress 322 3,214 – – (273) 3,263

10,482 2,906 – (1,239) (351) 11,798

33

ILR

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ND

ED 3

1 D

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7


19. PROPERTY & EQUIPMENT— ILRI (Continued)

2006 Balance at Unrestricted Restricted Other Balance at1/1/2006 additions additions Disposals movements 31/12/2006US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000 US$ ‘000

COSTPhysical facilities, infrastructure and leasehold improvements 27,645 216 – (3) 11 27,869Furnishings and equipment (Exhibit 3) 21,904 1,064 303 (1,914) (25) 21,332Intangible assets 471 (33) 438Construction work in progress 75 247 – – – 322

50,095 1,494 303 (1,917) (14) 49,961

ACCUMULATED DEPRECIATIONPhysical facilities, infrastructure and leasehold improvements 17,674 850 – (2) 1,108 19,630Furnishings and equipment (Exhibit 3) 20,434 664 303 (1,876) (103) 19,422Intangible assets 445 (18) – – – 427

38,553 1,496 303 (1,878) 1,005 39,479

NET BOOK VALUEPhysical facilities, infrastructure and leasehold improvements 9,971 (634) – (1) (1,097) 8,239Furnishings and equipment (Exhibit 3) 1,470 400 – (38) 78 1,910Intangible assets 26 (15) – – – 11Construction work in progress

75 247 – – – 322

11,542 (2) – (39) (1,019) 10,482

34

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1 D

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7



US$ ’000 US$ ’00020. ACCOUNTS PAYABLE — DONORS

Unrestricted 599 548Programme restricted

Project restricted — BecA

— SLP

— Others

3,082

2,185

2,574

5,393

2,569

–

2,064

3,548

13,833 8,729

21. ACCOUNTS PAYABLE — OTHER CG CENTRES

CIP 20 –CIAT 36 185CIMMYT 2 18ICRAF 61 48ICRISAT 22 112IFPRI 53 1IITA 150 30IWMI 53 22Secretariat 27 –

424 416

22. ACCOUNTS PAYABLE — EMPLOYEES

Balance at beginning of the year 4,521 3,634Provision during the year 302 942Disbursements during the year (130) (55)

Balance at end of the year 4,693 4,521

Comprising:

Staff personal accounts 493 307Provision for severance benefi ts

Provision for repatriation costs

1,847

1,182

1,991

1,477Provision for accrued leave 1,171 746

Balance at end of the year 4,693 4,521Less: amount payable within one year (1,481) (1,354)

Amount payable after one year 3,212 3,167

35

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ENTS

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1 D

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200

7


CONSOLIDATED ILRI2007 2006 2007 2006

23. ACCOUNTS PAYABLE—OTHERS US$ ’000 US$ ’000 US$ ’000 US$ ’000

Due to suppliers

Vehicle purchase

BecA-related construction payments

Field offi ces

681

186

902

140

536

–

–

83

681

186

902

140

536

–

–

83 Consultants & trainees 67 72 67 72

Sundry payables 432 373 327 323

2,408 1,064 2,303 1,014


US$ ’000 US$ ’00024. ACCRUALSBecA —architectural works

Johnsons Controls

EPMR

Staff development

339

97

100

247

–

12

–

237Project expenses 585 864General supplies and services 947 638

2,315 1,751

25. NET ASSETS — ILRI

Undesignated

US$ ‘000

Designated

US$ ‘000

Total

US$ ‘000

Balance at 1 January 2007 13,641 12,880 26,521

Depreciation charge for the year 1,635 (1,635) – Acquisition of property & equipment (4,541) 4,541 – Other movements 1,590 (1,590) –

Total (1,316) 1,316 –

Changes in net asset during the year (1,604) – (1,604)

Balance as at 31 December 2007 10,721 14,196 24,917

36

ILR

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ENTS

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ND

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1 D

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200

7

26. CONTINGENT LIABILITY

Following a tax audit by the Kenya Revenue Authority in December 2006, the institute has received a notifi cation requiring payment of a total of USD 784,485 (KShs 54,796,335) relating to income tax assessed on overseas pension contribution for Nationally Recruited Staff (NRS) and stipends for Research Fellows. The institute’s view is that the assessment contradicts the Host Country Agreement (HCA) signed between the institute and the Government of Kenya represented by the Ministry of Foreign Affairs that explicitly exempts the Nationally Recruited Staff or the institute from paying income tax on overseas pension plans. The institute is working closely with the Ministry of Foreign Affairs and is of the opinion that this matter will be resolved in accordance with the provisions of the Host Country Agreement and as a result, no provision has been made in the fi nancial statements with regard to the potential liability notifi ed by Kenya Revenue Authority. The case has also been presented to the Kenya Revenue Authority articulating the institute’s managements’ position that stipends are not taxable and a positive outcome is expected.

27. COMPARATIVES

Where necessary, the comparative fi gures have been adjusted to conform to changes in presentation in the current year. In particular, the comparatives fi gures for account receivables, account payables—donors, other revenue and support, indirect cost recovery, program related expenses and expenses by natural classifi cation have been adjusted to conform to changes in presentation in the current year.

28. CURRENCY

These fi nancial statements are presented in United States dollar thousands (USD ‘000).


37

ILR

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CIA

L ST

ATEM

ENTS

FO

R T

HE

YEA

R E

ND

ED 3

1 D

ECEM

BER

200

7

Sche

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Jan–

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Mar

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May

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Dec

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Jul–

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map

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Nov

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Oct

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hop

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Gen

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Res

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Mar

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ppor

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ls to

con

serv

e &

sus

tain

able

use

of g

enet

ic d

iver

sity

in

inde

gene

ous

lives

tock

& w

ild r

elat

ives

Oct

–03

Dec

–07

450,

000

375,

642

39,8

17

415,

460

GEF

sub

-tot

al1,

221,

000

1,02

2,45

3 43

,133

1,

065,

586

GLO

BAL

RES

EAR

CH

& D

EVEL

OPM

ENT

(GR

D)

Setti

ng u

p a

feed

ing

assa

y fo

r R

hipi

ceph

alus

san

guin

eus

Nov

–02

Apr

–08

63,1

52

– 1,

148

1,14

8

GR

D s

ub-t

otal

63,1

52

– 1,

148

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8

GLO

BAL

SPAT

IAL

DAT

A IN

FRA

STR

UC

TUR

E (G

SDI)

Enha

ncin

g ca

paci

ty o

f map

ping

ser

vice

s w

ithin

the

Inte

rnat

iona

l Liv

esto

ck R

esea

rch

Inst

itute

Aug

–07

Sep–

082,

450

– 1,

225

1,22

5

GSD

I sub

-tot

al

2,

450

– 1,

225

1,22

5

GES

ELLS

CH

AFT

FüR

TEC

HN

ISC

HE

ZU

SAM

MEN

AR

BEI

T (G

TZ),

GER

MA

NY

ILR

I – B

MZ

pro

ject

on

tryp

anoc

ide

resi

stan

ce in

WA

Mar

–02

Feb–

071,

212,

449

1,20

0,07

8 11

,132

1,

211,

210

Post

Doc

– E

nhan

cing

bee

f pro

duct

ivity

, qua

lity,

saf

ety

and

trad

e in

Cen

tral

Am

eric

a Ja

n–04

Dec

–07

780,

640

545,

518

184,

336

729,

854

Impr

ovin

g th

e liv

elih

oods

of p

oor

lives

tock

kee

pers

in A

fric

a th

roug

h co

mm

unity

bas

ed m

anag

emen

t of

inde

geni

ous

farm

gen

etic

res

ourc

esM

ar–0

4Ju

n–08

1,02

5,76

5 61

2,75

1 20

3,40

5 81

6,15

6 Im

prov

ing

the

valu

e of

mai

ze a

s a

lives

tock

feed

and

to e

nhan

ce th

e liv

elih

oods

of m

aize

–liv

esto

ck fa

rmer

s in

Ea

st A

fric

aM

ar–0

5Fe

b–09

1,39

6,82

6 36

9,48

7 45

4,81

0 82

4,29

7 V

irtu

al li

brar

y on

the

stat

us, s

usta

inab

le u

se a

nd c

onse

rvat

ion

of A

nGr

in d

evel

opin

g co

untr

ies

on c

ompa

ct

disk

(CD

–RO

M)

Aug

–05

Mar

–07

14,9

19

3,45

6 11

,349

14

,805

Dev

elop

men

t of n

ew d

iagn

ostic

tool

s fo

r co

ntag

ious

bov

ine

pleu

ro-p

neum

onia

Jul–

06Ju

n–08

24,8

90

5,45

2 10

,699

16

,151

Prev

entin

g an

d co

ntai

ning

tryp

anoc

ide

resi

stan

ce in

the

Cot

ton

Zon

e of

Wes

t Afr

ica

Sep–

06A

ug–0

91,

347,

536

33

131,

746

131,

780

Trai

ning

cou

rse

on r

apid

det

ectio

n of

avi

an in

fluen

za v

irus

for

vete

rina

ry a

nd m

edic

al la

bora

tory

sta

ff fr

om

Afr

ican

cou

ntri

esO

ct–0

6D

ec–0

766

5,49

3 21

7,77

3 44

7,72

0 66

5,49

3

45

ILR

I FIN

AN

CIA

L ST

ATEM

ENTS

FO

R T

HE

YEA

R E

ND

ED 3

1 D

ECEM

BER

200

7

Sche

dule

of p

rogr

am r

estr

icte

d gr

ant r

even

ue fo

r th

e ye

ar e

nded

31

Dec

embe

r 20

07 –

Cur

renc

y –

US

dolla

rs

Exhi

bit I

I

Don

or a

nd P

roje

ctSt

art d

ate

End

date

Gra

nt

pled

ged

Cum

ulat

ive

pri

or y

ear

Exp

endi

ture

cu

rren

t yea

r T

otal

A

pplic

atio

n of

gen

omic

s an

d pr

oteo

mic

s to

cam

el S

trep

toco

ccus

aga

lact

iae:

Dev

elop

men

t of v

acci

nes

and

diag

nost

ics

to s

uppo

rt c

amel

milk

mar

ketin

g th

roug

h im

prov

ed c

ontr

ol o

f mas

titis

Jul–

07Ju

n–08

87,5

00

– 65

,428

65

,428

GTZ

sub

-tot

al6,

556,

018

2,95

4,54

9 1,

520,

625

4,47

5,17

3

HEI

FER

INTE

RN

ATIO

NA

L, U

SA

A s

yste

m to

cos

t effe

ctiv

ely

crea

te a

con

tinou

s su

pply

of F

1 he

ifers

via

sex

ed e

mbr

yos

Jul–

06Ju

n–11

249,

988

– 58

,613

58

,613

C

ase

stud

y of

the

Sion

giro

i Dai

ry C

oope

rativ

e So

ciet

y &

the

impa

ct a

sses

smen

t of f

our

(4) m

ajor

dai

ry

colle

ctio

n an

d co

olin

g ce

ntre

s in

the

coun

try

Oct

–06

Jun–

079,

832

– 9,

832

9,83

2

East

Afr

ica

Dai

ry D

evel

opm

ent (

EAD

D)

Dec

–07

Dec

–11

2,92

0,77

4 –

– –

HEI

sub

–tot

al3,

180,

594

– 68

,445

68

,445

INTE

RN

ATIO

NA

L AT

OM

IC E

NER

GY

AG

ENC

Y (I

AEA

)

IAEA

stu

dent

trai

ning

Jun–

02D

ec–0

722

,108

19

,256

2,

852

22,1

08

Stud

ent t

rain

ing

Dec

–04

Dec

–07

60,0

00

48,8

64

9,67

2 58

,536

IAEA

sub

-tot

al82

,108

68

,120

12

,524

80

,644

AG

RIC

ULT

UR

AL

RES

EAR

CH

INST

ITU

TE O

F M

OZ

AM

BIQ

UE

(IIA

M)

Tech

nici

ans

trai

ning

Dec

’06

Jan’

073,

550

– 3,

550

3,55

0

IIAM

sub

-tot

al3,

550

– 3,

550

3,55

0

IND

IAN

CO

UN

CIL

OF

AG

RIC

ULT

UR

AL

RES

EAR

CH

(IC

AR

)

Impa

ct o

f tra

de p

olic

y re

form

s an

d fo

od s

afet

y st

anda

rds

on p

roce

ssed

food

exp

orts

from

Indi

aSe

p–06

Sep–

0840

,000

17

,440

19

,014

36

,453

M

anag

emen

t of g

reen

hou

se g

ases

em

issi

on fr

om li

vest

ock

and

epid

emio

logy

and

dis

ease

res

ista

nce

in

lives

tock

Mar

–06

Dec

–08

200,

000

79,6

78

79,6

78

ICA

R s

ub-t

otal

240,

000

17,4

40

98,6

92

116,

131

46

ILR

I FIN

AN

CIA

L ST

ATEM

ENTS

FO

R T

HE

YEA

R E

ND

ED 3

1 D

ECEM

BER

200

7

Sche

dule

of p

rogr

am r

estr

icte

d gr

ant r

even

ue fo

r th

e ye

ar e

nded

31

Dec

embe

r 20

07 –

Cur

renc

y –

US

dolla

rs

Exhi

bit I

I

Don

or a

nd P

roje

ctSt

art d

ate

End

date

Gra

nt

pled

ged

Cum

ulat

ive

pri

or y

ear

Exp

endi

ture

cu

rren

t yea

r T

otal

INTE

RN

ATIO

NA

L C

RO

P R

ESEA

RC

H IN

STIT

UTE

FO

R S

EMI-

AR

ID T

RO

PIC

S (IC

RIS

AT)

Impr

oved

live

lihoo

ds in

the

sahe

l thr

ough

dev

elop

men

t of h

ouse

hold

leve

l of b

ioec

onom

ic d

ecis

ion

supp

ort

syst

ems

Mar

–04

Dec

–08

135,

542

85,9

08

44,1

95

130,

103

Inst

alla

tion

& im

plem

enta

tion

of th

e IC

RIS

AT L

IMS

at B

ecA

faci

lity

& II

TA–I

bada

n un

der

the

GC

PJa

n–06

Dec

–07

5,13

3 2,

495

50

2,54

5

Des

ert m

argi

ns p

rogr

am w

ith G

EF fo

cal a

reas

on

biol

ogic

al d

iver

sity

with

rel

evan

ce to

clim

ate

chan

ge a

nd

redu

ctio

n of

land

deg

rada

tion

in th

e de

sert

mar

gins

are

aFe

b–02

Dec

–07

175,

000

61,5

57

40,3

35

101,

892

Impr

ovin

g m

arke

t par

ticip

atio

n by

sm

all-

scal

e liv

esto

ck p

rodu

cers

Jan–

07D

ec–0

957

4,53

4 –

58,1

26

58,1

26

Man

agin

g un

cert

aint

y: In

nova

tion

syst

ems

for

copi

ng w

ith c

limat

e va

riab

ility

and

cha

nge

Aug

–07

Jul–

1013

9,83

8 –

24,3

76

24,3

76

ICS

sub-

tota

l1,

030,

047

149,

960

167,

082

317,

042

INTE

RN

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NA

L D

EVEL

OPM

ENT

RES

EAR

CH

CEN

TRE

(IDR

C),

CA

NA

DA

Impr

ovin

g be

nefit

s of

urb

an a

nd p

eri-

urba

n liv

esto

ck p

rodu

ctio

n th

roug

h m

anag

emen

t of a

ssoc

iate

d hu

man

an

d en

viro

nmen

tal r

isks

in N

iger

iaJa

n–04

Dec

–06

449,

600

404,

188

6,00

1 39

8,18

7

Gen

der

role

s in

urb

an d

airy

pro

duct

ion

in E

thio

pia:

Enh

anci

ng m

arke

t ori

ente

d pr

oduc

tion

syst

ems

May

–04

Dec

–06

15,4

17

9,30

3 1,

599

10,9

02

impa

ctin

g ag

ricu

ltura

l res

earc

h in

Afr

ica:

The

CG

IAR

Reg

iona

l Pla

n fo

r C

olle

ctiv

e A

ctio

n in

Eas

tern

&

Sout

hern

Afr

ica

Cen

tre

File

: 104

7 48

–001

Sep–

07A

ug–0

821

7,10

7 –

57,7

48

57,7

48

IDR

C s

ub-t

otal

682,

123

413,

491

53,3

46

466,

837

INTE

RN

ATIO

NA

L FU

ND

FO

R A

GR

ICU

LTU

RA

L D

EVEL

OPM

ENT

(IFA

D)

Prog

ram

me

for

smal

l rum

inan

t hea

lth im

prov

ed li

velih

ood

and

mar

ket o

ppor

tuni

ties

for

poor

farm

ers

in n

ear

East

and

Nor

th A

fric

a re

gion

(NEN

A)

Jan–

04M

ar–0

81,

100,

000

886,

697

151,

500

1,03

8,19

7

Dec

isio

n su

ppor

t for

tryp

anos

omos

is c

ontr

ol in

Uga

nda

Dec

–02

Mar

–07

97,0

41

91,2

08

5,83

3 97

,041

Enha

ncin

g liv

elih

oods

of p

oor

lives

tock

kee

pers

thro

ugh

incr

ease

d us

e of

fodd

er

Feb–

07D

ec–1

01,

600,

000

– 18

2,56

6 18

2,56

6

IFA

D s

ub-t

otal

2,79

7,04

1 97

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9,89

9 1,

317,

803

INTE

RN

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L FO

OD

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LIC

Y R

ESEA

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STIT

UTE

(IFP

RI)

ILR

I–IF

PRI c

olla

bora

tion:

Agr

icul

tura

l gro

wth

and

inve

stm

ent s

trat

egie

s in

Eth

iopi

aJu

n–04

Apr

–05

17,8

89

13,8

39

800

14,6

39

Dev

elop

men

t and

pro

duct

ion

of a

SA

KSS

–EC

A d

emon

stra

tor

CD

on

pove

rty

& h

unge

rA

pr–0

5Ju

n–05

30,0

00

21,9

82

7,08

9 29

,071

Con

trac

t far

min

g as

a m

arke

t ins

titut

ion

for

broi

ler

and

eggs

pro

duct

ion

in B

angl

ades

hN

ov–0

5Se

p–06

30,0

00

2,56

9 40

2,

609

47

ILR

I FIN

AN

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ATEM

ENTS

FO

R T

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R E

ND

ED 3

1 D

ECEM

BER

200

7

Sche

dule

of p

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am r

estr

icte

d gr

ant r

even

ue fo

r th

e ye

ar e

nded

31

Dec

embe

r 20

07 –

Cur

renc

y –

US

dolla

rs

Exhi

bit I

I

Don

or a

nd P

roje

ctSt

art d

ate

End

date

Gra

nt

pled

ged

Cum

ulat

ive

pri

or y

ear

Exp

endi

ture

cu

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G

ettin

g m

ore

from

live

stoc

k: T

he p

oten

tial o

f col

lect

ive

actio

n to

impr

ove

the

qual

ity o

f ani

mal

sou

rce

food

s in

form

ally

mar

kete

d by

wom

enJu

n–07

Feb–

1012

3,00

0 –

5,64

8 5,

648

The

esta

blis

hmen

t of t

he r

egio

nal s

trat

egic

ana

lysi

s an

d kn

owle

dge

supp

ort s

yste

m in

Eas

tern

and

Cen

tral

A

fric

aJa

n–07

Jan–

1099

5,43

3 –

131,

761

131,

761

IFPR

I sub

-tot

al1,

196,

322

38,3

89

145,

338

183,

727

INTE

RN

ATIO

NA

L IN

STIT

UTE

OF

TRO

PIC

AL

AG

RIC

ULT

UR

E (II

TA)

Res

earc

h fo

r de

velo

pmen

t, es

peci

ally

in th

e m

utua

lly in

tere

stin

g ar

ea o

f cro

p–liv

esto

ck in

tera

ctio

ns a

nd

inte

grat

ion

of fa

rmin

g sy

stem

s in

sub

-sah

ara

Afr

ica

Oct

–03

Sep–

0820

4,36

5 11

2,68

3 65

,865

17

8,54

8

IITA

sub

-tot

al

20

4,36

5 11

2,68

3 65

,865

17

8,54

8

INTE

RN

ATIO

NA

L W

ATER

MA

NA

GEM

ENT

INST

ITU

TE (I

WM

I)

Ensu

ring

hea

lth a

nd fo

od s

afet

y fr

om r

apid

ly e

xpan

ding

was

tew

ater

irri

gatio

n in

Sou

th A

sia

Jun–

05Ju

n–08

121,

661

17,5

41

36,8

50

54,3

91

Impr

ovin

g w

ater

pro

duct

ivity

of c

rop–

lives

tock

sys

tem

s of

the

sub-

Saha

ran

Afr

ica

Apr

–07

Feb–

1037

8,84

4 –

5,84

8 5,

848

IWM

I sub

-tot

al50

0,50

5 17

,541

42

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60

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JAPA

N

Fund

s to

sup

port

Yos

hiha

ra K

azuh

iro

Jan–

05D

ec–0

613

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8,

489

592

9,08

1

Vis

iting

sci

entis

ts: H

irom

i Hos

ono

Jan–

06M

ar–0

73,

000

803

2,19

7 3,

000

Vis

iting

sci

entis

ts: M

iyuk

iJa

n–06

Mar

–07

3,00

0 34

1 11

6 45

7

JAPA

N s

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otal

19,2

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9,63

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KEN

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(KA

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KA

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for

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trai

ning

sup

port

Jul–

02D

ec–0

715

8,07

3 11

4,98

1 39

,190

15

4,17

0

KA

RI/I

LRI b

iote

chno

logy

sup

port

pro

ject

May

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Mar

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100,

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82,2

80

1,79

6 84

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A g

enom

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ppro

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to im

prov

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ce in

cat

tleA

ug–0

3Ju

l–06

100,

828

98,6

08

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8

KA

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VR

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SAR

ECA

Pro

ject

Jan–

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72,

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2,60

4

KA

RI s

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361,

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FO

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ND

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BER

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7

Sche

dule

of p

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icte

d gr

ant r

even

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r th

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nded

31

Dec

embe

r 20

07 –

Cur

renc

y –

US

dolla

rs

Exhi

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Don

or a

nd P

roje

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End

date

Gra

nt

pled

ged

Cum

ulat

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pri

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ear

Exp

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otal

KEN

YA

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v. o

f Nai

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RF

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p–01

Dec

–07

8,97

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921

576

3,49

8

Uni

v. o

f Nai

robi

– A

RF

fund

sJu

n–04

Mar

–08

4,68

7 28

1 2,

434

2,71

5

Four

th P

artic

ipat

ory

Pove

rty

Ass

essm

ent (

PPA

IV)

Jul–

05Ju

n–07

272,

678

243,

837

28,9

28

272,

765

Impl

enta

tion

of li

vest

ock

war

ning

sys

tem

s (L

EWS)

sub

com

pone

ntSe

p–05

Sep–

091,

923,

073

429,

975

245,

200

675,

175

Stud

y of

mar

ketin

g, p

roce

ssin

g an

d va

lue

addi

ng o

f cam

el m

ilk a

nd m

eat p

rodu

cts

in th

e A

SAL

regi

on o

f Ke

nya

Feb–

06D

ec–0

712

0,00

0 24

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31

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55

,218

KEN

YA s

ub-t

otal

2,32

9,41

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1,03

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0 1,

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371

KOR

EA

Com

pari

son

of g

enet

ic c

hara

cter

s am

ong

indi

geno

us li

vest

ock

Jan–

02Ju

n–08

140,

000

88,6

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89

119,

087

Act

ivity

of R

DA

sec

onde

d sc

ient

ist (

Dr

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hung

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n–05

Apr

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80,0

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75,6

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Im

plem

entin

g fe

ed e

ffici

ency

and

red

uctio

n of

pol

luta

nt e

xcre

tion

by e

limin

atin

g an

ti-nu

triti

onal

fact

ors

in

trop

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feed

res

ourc

es

Jan–

06D

ec–0

740

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15

,411

4,

590

20,0

00

Fund

s to

sup

port

Ja

n–06

Dec

–07

60,0

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29,3

38

51,3

97

RD

A s

econ

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scie

nstis

t Dr

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n–07

Jun–

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32

KOR

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201,

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91,2

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293,

152

LAN

D O

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INC

Keny

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Dev

elop

men

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gram

Jan–

02M

ar–0

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0 42

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48

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6

LAN

D O

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INC

sub

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MIC

HIG

AN

STA

TE U

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TY

An

inte

grat

ed a

naly

sis

of r

egio

nal l

and

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terr

actio

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p–03

Feb–

0815

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6,66

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MSU

sub

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13

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49

ILR

I FIN

AN

CIA

L ST

ATEM

ENTS

FO

R T

HE

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R E

ND

ED 3

1 D

ECEM

BER

200

7

Sche

dule

of p

rogr

am r

estr

icte

d gr

ant r

even

ue fo

r th

e ye

ar e

nded

31

Dec

embe

r 20

07 –

Cur

renc

y –

US

dolla

rs

Exhi

bit I

I

Don

or a

nd P

roje

ctSt

art d

ate

End

date

Gra

nt

pled

ged

Cum

ulat

ive

pri

or y

ear

Exp

endi

ture

cu

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NET

HER

LAN

DS

FOU

ND

ATIO

N F

OR

TH

E A

DV

AN

CEM

ENT

OF

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PIC

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RES

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(WO

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)

Cha

ract

eriz

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d co

nser

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indi

gene

ous

anim

al g

enet

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esou

rces

Sep–

04A

ug–0

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Exch

ange

sus

tain

able

use

and

con

serv

atio

n of

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ani

mal

gen

etic

res

ourc

esM

ar–0

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ar–0

721

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2,

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10,0

60

12,5

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WO

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98,9

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UN

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OR

INTE

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ATIO

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L D

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ENT

(OFI

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Impr

ovem

ent o

f fod

der

mar

kets

and

iden

tifica

tion

of c

rop

vari

etie

s w

ith im

prov

ed fo

dder

cha

ract

eris

tics

in

sele

cted

dis

adva

ntag

ed a

reas

of I

ndia

Jul–

07Ju

n–09

100,

000

– 1,

343

1,34

3

OPE

C s

ub-t

otal

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000

– 1,

343

1,34

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PRIN

CE

LEO

POLD

INST

ITU

TE O

F TR

OPI

CA

L M

EDIC

INE

(PLI

TM)

Gra

duat

e fe

llow

ship

: Tin

di S

helto

ne H

eshb

orne

Apr

–06

May

–08

9,46

2 –

8,50

4 8,

504

PLIT

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ub-t

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9,46

2 –

8,50

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504

RO

CK

EFEL

LER

FO

UN

DAT

ION

Plan

t bio

dive

rsity

Jan–

04D

ec–0

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23

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Supp

ortin

g th

e bi

oinf

orm

atic

s ca

paci

ty u

nder

BeC

A fr

om R

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felle

r Fo

unda

tion

Jul–

05Ju

n–07

150,

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780

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20

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000

Dem

onst

ratin

g ho

w p

over

ty m

aps

can

be u

sed

mor

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fect

ivel

y to

des

ign

and

targ

et p

ro-p

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inte

rven

tions

ac

ross

diff

eren

t sec

tors

Dec

–05

Nov

–07

250,

000

123,

870

126,

110

249,

980

Dev

elop

ing

oppo

rtun

ities

for

pove

rty

redu

ctio

n th

roug

h sp

atia

l ana

lysi

s of

pov

erty

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ing

the

linka

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for

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r im

plem

enta

tion

of n

atio

nal s

trat

egie

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d pl

ans

in E

ast A

fric

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RO

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654,

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252,

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256,

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SWIS

S A

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R D

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D C

OO

PER

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N

Red

ucin

g th

e ri

sk to

the

poor

of z

oono

tic d

isea

ses

Feb–

06D

ec–0

730

4,53

0 70

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87

,094

15

7,40

1

SDC

sub

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al30

4,53

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ILR

I FIN

AN

CIA

L ST

ATEM

ENTS

FO

R T

HE

YEA

R E

ND

ED 3

1 D

ECEM

BER

200

7

Sche

dule

of p

rogr

am r

estr

icte

d gr

ant r

even

ue fo

r th

e ye

ar e

nded

31

Dec

embe

r 20

07 –

Cur

renc

y –

US

dolla

rs

Exhi

bit I

I

Don

or a

nd P

roje

ctSt

art d

ate

End

date

Gra

nt

pled

ged

Cum

ulat

ive

pri

or y

ear

Exp

endi

ture

cu

rren

t yea

r T

otal

SWIS

S C

OLL

EGE

OF

AG

RIC

ULT

UR

E (S

HL)

Mar

ket b

ased

est

imat

ion

of e

ffect

ive

popu

latio

n si

ze: A

pplic

atio

n to

the

cons

erva

tion

of in

dige

nous

Afr

ican

ca

ttle

popu

latio

ns –

Pos

t Doc

res

earc

h fo

r D

r C

hris

tine

Flur

yJa

n–07

Dec

–08

40,5

32

– 49

5 49

5

SHL

sub-

tota

l40

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–

495

495

STR

ENG

THEN

ING

INFO

RM

ATIO

N S

ECTO

R T

RA

ININ

G E

NTE

RPR

ISE

(SIT

E)

Impr

ovin

g ef

feci

ency

in m

ilk p

rodu

ctio

n &

mar

ketin

gFe

b–05

Jan–

0648

,944

25

,705

56

0 26

,264

SIT

sub-

tota

l48

,944

25

,705

56

0 26

,264

SASA

KA

WA

GLO

BAL

2000

Inte

grat

ion

of w

ater

har

vest

ing

tech

nolo

gies

and

sm

all-

scal

e da

iry

prod

uctio

n to

impr

ove

the

livel

ihoo

ds o

f cr

op–l

ives

tock

pro

duce

rs in

Eth

iopi

aJu

l–04

Mar

–07

88,0

00

48,7

89

21,7

48

70,5

36

SSG

sub

-tot

al88

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48

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21

,748

70

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SWED

EN

Har

ness

ing

gene

tic v

aria

tion

in tr

ypan

otol

eran

ce o

f Eth

iopi

an c

attle

bre

eds

to im

prov

e ho

useh

old

wel

fare

in

tset

se in

fest

ed a

reas

of G

hibe

(PhD

stu

dent

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pr–0

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ec–0

729

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Col

labo

rativ

e re

sear

ch p

roje

ct b

etw

een

SLU

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sala

and

ILR

IJu

n–05

Dec

–07

19,7

23

11,4

71

7,21

3 18

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SWED

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ub-t

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SWIT

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LAN

DA

nim

al s

ourc

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ods

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dur

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earl

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e: A

n ev

olut

ion

of th

e po

ssib

le li

nk b

etw

een

lives

tock

ke

epin

g an

d nu

triti

onal

sta

tus

of y

oung

chi

ldre

n in

res

ourc

e po

or a

reas

Jul–

04Ju

n–07

135,

768

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36

27,2

46

109,

482

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8 82

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TER

RA

NU

OV

A

Impr

ovem

ent a

nd d

iver

sific

atio

n of

Som

alia

live

stoc

k tr

ade

and

mar

ketin

gFe

b–05

Jan–

0820

6,70

7 94

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68

,964

16

3,56

6

TEN

sub

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al20

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7 94

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68

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51

ILR

I FIN

AN

CIA

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FO

R T

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R E

ND

ED 3

1 D

ECEM

BER

200

7

Sche

dule

of p

rogr

am r

estr

icte

d gr

ant r

even

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r th

e ye

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nded

31

Dec

embe

r 20

07 –

Cur

renc

y –

US

dolla

rs

Exhi

bit I

I

Don

or a

nd P

roje

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End

date

Gra

nt

pled

ged

Cum

ulat

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pri

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ear

Exp

endi

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cu

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A &

M U

NIV

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AM

U)

Ana

lysi

s of

sup

ply

cons

trai

nts

for

enha

ncin

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eat a

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vest

ock

expo

rts

from

Eth

iopi

aJu

n–06

May

–07

85,2

00

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50

49,7

02

60,9

52

Enab

ling

lives

tock

pro

duct

exp

orts

from

Eth

iopi

a: U

nder

stan

ding

the

cost

s, s

usta

inab

ility

and

pov

erty

re

duct

ion

impl

icat

ions

of S

PS c

ompl

ianc

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ov–0

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1,62

0 –

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39

69,5

39

Impr

ovin

g fe

ed a

naly

tical

cap

acity

and

feed

info

rmat

ion

syst

ems

to s

uppo

rt r

umin

ant f

atte

ning

for

mea

t ex

port

in E

thio

pia

Feb–

07Ja

n–08

47,5

20–

16,9

73

16,9

73

TAM

U s

ub-t

otal

234,

340

11,2

5013

6,21

314

7,46

4

THE

NAT

ION

AL

VET

ERIN

ARY

INST

ITU

TE (S

VA

), SW

EDEN

Nov

el a

ppro

ach

and

tech

nolo

gies

to r

educ

e th

e im

pact

of n

emat

ode

para

sitis

m o

n th

e liv

elih

oods

of

smal

lhol

der

farm

ers

of s

heep

and

goa

ts in

Afr

ica

Jul–

05Ju

n–08

329,

958

161,

281

107,

344

268,

625

SVA

sub

-tot

al32

9,95

8 16

1,28

1 10

7,34

4 26

8,62

5

THE

RO

YAL

(DIC

K) S

CH

OO

L O

F V

ETER

INA

RY S

TUD

IES

Sele

ctio

n of

T. p

arva

gen

otyp

es in

diff

eren

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tle b

reed

sD

ec–0

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ar–0

716

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–

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16,6

64

Roy

al s

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tal

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– 16

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16

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SWIT

ZER

LAN

D

Impa

ct a

sses

smen

t of m

aize

as

food

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d an

d fe

rtili

zer

Jan–

04D

ec–0

75,

000

1,10

0 3,

900

5,00

0

Impa

ct a

sses

smen

t of d

ual p

urpo

ses

cow

pea

Jan–

04D

ec–0

75,

000

2,82

5 2,

175

5,00

0 Ex

plor

ing

oppo

rtun

ities

for

deve

lopi

ng th

e us

e of

cas

sava

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ed d

iets

to m

itiga

te fe

ed s

carc

ity in

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t and

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fric

aM

ar–0

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UN

IVER

SITY

OF

FLO

RID

A

Car

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Jul–

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p–07

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ILR

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FO

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R E

ND

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BER

200

7

Sche

dule

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31

Dec

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07 –

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Exhi

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Don

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nd P

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End

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Gra

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Cum

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Exp

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Col

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Nov

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UN

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Tria

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trea

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n–05

Dec

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US

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ION

AL

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DAT

ION

Sour

ces

of h

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rass

land

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nses

of w

ildlif

e to

peo

ple

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avan

nah

land

scap

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ug–0

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l–07

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Dec

isio

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An

inte

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cosy

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nt-b

ased

mod

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proa

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re

silie

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and

chan

ges

(DR

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AR

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p–05

Aug

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49,0

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Res

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llow

ship

for

Mar

a G

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p–05

Jun’

092,

400

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OR

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Impr

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fric

aJu

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Oct

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000

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529

1,08

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Ani

mal

dis

ease

(the

act

ivity

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l–02

May

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200,

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09

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000

Stra

tegi

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now

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About ILRI

The International Livestock Research Institute (ILRI) (www.ilri.org) has mandate to enhance the well-being of present and future generations in developing countries through research to improve sustainable livestock production. It works in partnerships and alliances with other organizations, national and international, in the fields of livestock research, training and information exchange. ILRI was formed in 1994. Its headquarters are in Nairobi, Kenya, with offices in seven more countries around the world.

ILRI is one of the 15 Future Harvest centres (www.futureharvest.org), which conduct food and environmental research to help alleviate poverty and increase food security while protecting the natural resource base. The centres are funded through countries, private foundations, regional and international organizations, and are supported by the Consultative Group on International Agricultural Research (CGIAR).

The CGIAR (www.cgiar.org) is an informal association of public- and private-sector members. The CGIAR’s mission is to contribute to food security and poverty eradication in developing countries through research, partnership, capacity building and policy support. It promotes sustainable agricultural development based on the environmentally sound management of natural resources. The CGIAR is co-sponsored by the Food and Agriculture Organization of the United Nations (FAO), the International Fund for Agricultural Development (IFAD), the United Nations Development Programme (UNDP) and the World Bank.

www.ilri.org

headquartersbox 30709 Nairobi 00100, Kenyaphone +254 20 422 3000fax +254 20 422 3001email [email protected]

principal sitebox 5689, Addis Ababa, Ethiopiaphone +251 11 617 2000fax +251 11 617 2001email [email protected]

ILRI via USA directphone +1 650 833 6660fax +1 650 833 6661

INTERNATIONAL LIVESTOCK RESEARCH INSTITUTE

Financial Statements 2007

www.ilri.org

Financial Statements - CGIAR

Documents

Transcript of Financial Statements - CGIAR