Annual Report - ReliefWebreliefweb.int/.../EB6D153F5A306F734925744B000F3A48-Full_Report.pdf ·...

Company number: 05255598

Charity number: 1109476

The Thailand Burma Border Consortium

Directors and Trustees Annual Report

and

Financial Statements

Period 1 January to 31 December 2007

TBBC: Trustees Report and Financial Statements 2007

Contents

Report

Reference and Administrative Details

Report of the Directors

Structure, Governance and Management

Objectives and Activities

Achievements and Performance Indicators

Financial review

Plans for Future Periods

Financial Statements

Independent Auditors Report

Statement of Financial Activities (UK Pounds Sterling)

Balance Sheet (UK Pounds Sterling)

Statement of cash flow (UK Pounds Sterling)

Accounting Policies and Notes to Accounts

Appendix Statement of Financial Activities (Thai baht) Balance Sheet (Thai baht) Statement of cash flow (Thai baht)

Page 3

Page 4

Page 5

Page 6

Page 12 Page 16

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2

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Page 33 Page 34 Page 35

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Reference and Administrative Details

Name of Charity The Thailand Burma Border Consortium

Other name TBBC

Charity registration number 1109476

Company registration number 5255598 (England and Wales)

Address of registered office 35 Lower Marsh, London SE1 7RL

Address of principal office 12/5 Convent Road, Bangrak, Bangkok 10500, Thailand

Website www.tbbc.or,q

Directors and Trustees at date of report Erol Kekic (Chairperson) Margrethe Volden Arthur Carlson Peder Kristian Pedersen (Secretary) Malin Perhult

Other Directors and Trustees who served during Cor Pottier the financial year Carlos Ocampo Executive Director (Charity correspondent) Mr J E Dunford MBE

Bankers

Lawyers

Auditors

Members

Other Members during the financial year

Standard Chartered Bank St Clements House, 27-28 Clements Lane London EC4N 7AP, United Kingdom

Standard Chartered Bank 100 North Sathorn Road, Bangrak, Bangkok 10500, Thailand

Watson, Farley & Williams (Thailand) Ltd Unit 902, 9 th Floor, Diethelm Tower B, 93/1 Wireless Road, Bangkok 10330, Thailand

Grant Thornton UK LLP Bryanston Court, Selden Hill, Hemel Hempstead HP2 4TN United Kingdom

Caritas, Switzerland Christian Aid, United Kingdom Church World Service, USA Diakonia, Sweden DanChurchAid, Denmark ICCO, The Netherlands International Rescue Committee, USA NCCA Christian World Service, Australia Norwegian Church Aid, Norway Trocaire, Eire (from 1 s• Nov 2007) ZOA Refugee Care, The Netherlands None

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Report of the Directors

The directors present their report and the audited financial statements for the third accounting period of the company, from st January to 31 St December 2007.

Principal activities The company is limited by guarantee and is a registered charity, No. 1109476, working in Thailand. It is a non-profit, non-

governmental humanitarian relief and development agency, working together with displaced people of Burma, to respond to humanitarian needs, strengthen self-reliance and promote appropriate and lasting solutions in pursuit of their dignity, justice and peace.

Donations All of the company expenditure is incurred to support humanitarian relief and development, but no charitable or political donations were made during the period.

Directors and Trustees The present directors of the company are set out on page 3.

Margrethe Volden, Arthur Carlson, Erol Kekic served throughout the accounting period. In accordance with the Articles of

Association they resigned at the Annual General Meeting on 1st November 2007, and were re-elected.

Cor Portier resigned with effect from 22nd March 2007. Carlos Ocampo resigned at the AGM on st November 2007.

Peder Kristian Pedersen was appointed by the Board on 22rid March 2007, and was elected at the Annual General

Meeting on 1st d November 2007. Malin Perhult was elected at the Annual General Meeting on 1st November 2007,

Statement of directors' responsibilities for the financial statements The directors are responsible for preparing the financial statements in accordance with applicable law and United

Kingdom Generally Accepted Accounting Practice.

Company Law requires the directors to prepare financial statements for each financial period which give a true and fair

view of the state of affairs of the company and of the statement of financial activities for that period. In preparing those

financial statements, the directors are required to:

select suitable accounting policies and then apply them consistently; make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed

and explained in the financial statements; and

prepare the financial statements on the going concern basis unless it is appropriate to presume that the

company will not continue in business.

The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time

the financial position of the company and enable them to ensure that the financial statements comply with the

Companies Act 1985. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors At the date of making this report each of the company's directors, confirm the following:

so far as each director is aware, there is no relevant information needed by the company's auditors in

connection with preparing their report of which the company's auditors are unaware, and

each director has taken all the steps that he ought to have taken as a director in order to make himself aware of

any relevant information needed by the company's auditors in connection with preparing their report and to

establish that the company's auditors are aware of that information.

Auditors RSM Robson Rhodes LLP ("Robson Rhodes") merged its audit practice with that of Grant Thornton UK LLP ("Grant Thornton") with effect from 02 July 2007, with the successor firm being Grant Thornton. Robson Rhodes resigned as

auditors on 20 July 2007, creat ng a casual vacancy which the directors filled by appointing Grant Thornton and a special resolut=on to appoint Grant Thornton was approved a the Annual General Meeting on November 200

The auditors are willing to continue in office, and a resolution to reappoint them will be proposed at the forthcoming annual general meeting.

The report of the directors and trustees was approved by the Board on 9th April 2008 and signed on its behalf by:

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Structure, Governance and Management

When Burmese refugees arrived in Thailand in 1984 the Ministry of Interior of the Royal Thai Government invited NGO's in Thailand to provide emergency assistance. The immediate need was food supplies, and the

NGO's agreed to work together to operate a programme, initially under the name of the Consortium of Christian Agencies (CCA) and later, as the number of refugees continued to expand and a broader range of

donors was accessed, as the Burmese Border Consortium (BBC). It had no legal identity, other than through the legitimacy of its individual members. The name changed again to the Thailand Burma Border Consortium when it was incorporated as a Company limited by guarantee in England and Wales on 11 th October 2004, with a Memorandum and Articles of Association, and 10 member agencies. Charity Commission registration was granted on 13 th May 2005.

Membership is open to any non-governmental, non-profit humanitarian organisation with a demonstrated interest in, and commitment to, the cause of Burma and to meeting the needs of displaced persons of Burma

on the Thailand-Burma border. Membership applications have to be submitted to the Board of Directors, who

will review the application and make a recommendation to a General Meeting for decision. There are

currently eleven member organisations. The Trocaire, Eire membership application was approved at the

Annual General Meeting on 1st November 2007. Members are required to send at least one representative to General meetings, of which there are at least two per year, to decide and direct the overall policy and

strategy of TBBC. One of the two meetings is held in Thailand where the representatives are encouraged to

visit a refugee camp near the border. Member's representatives are provided with a Governance manual, which sets out the duties and responsibilities of members and directors, as well as the Strategic Plan and

twice annual detailed Programme reports.

Policy-making authority is delegated to a Board of Directors who are elected from the members

representatives at each Annual General Meeting, the directors also becoming the trustees. The Board

convenes at least four times annually to provide leadership to the General Meetings and regular oversight and guidance to TBBC's Executive Director and its programme and services. The Executive Director has day-to-day responsibility for TBBC's programme and services, the hiring and supervision of all other staff, attending all General Meetings and Board Meetings to report on the progress and status of programme activities.

TBBC is a member of the Committee for Coordination of Services to Displaced Persons in Thailand (CCSDPT) through which all non governmental organisations (NGO's) working with displaced people in

Thailand coordinate their activities and relate to the Royal Thai Government. The TBBC Executive Director

has chaired CCSDPT for many years and other staff have taken key committee responsibilities TBBC works in partnership with many community based organisations (CBO's) representing refugees and other displaced persons. TBBC is the only NGO providing food and shelter needs to the target groups, the other NGO's provide healthcare, water, sanitation, education, skills training, community services etc. TBBC with other CCSDPT members works closely with the United Nations High Commissioner for Refugees (UNHCR), monitoring refugee protection issues and advocating with the Thai authorities and international community.

Risk Management TBBC has an open-ended commitment and responsibility to meet humanitarian best practice, deliver quality services and meet the basic needs of refugees from Burma in Thailand, however many there are. TBBC has

little or no control over the number of refugees, the market price of supplies, or the exchange rate at which it receives funding. The major factor affecting the sustainability of TBBC's programme is its ability to go on

raising the necessary funds to cover whatever expenditures are necessary. Senior management and

members are expected to keep donors and government representatives fully informed about developments and engaged with the situation.

The Board of TBBC approve the annual budget, and delegate responsibility to Management to operate within

the Budget. To ensure that Management follow the strategic objectives, and follow sound financial, management and personnel practices the Board issue Executive Boundaries and ensure that there are

adequate Financial, Procurement, Monitoring and Staff Policy procedures in place. A consultant has been

appointed to develop a more formal risk management plan during the first half of 2008.

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Objectives and Activities

Burma's longstanding political and humanitarian crisis has forced great numbers of people to migrate, or to

flee. From an initial 10,000 refugees in 1984, today more than 140,000 refugees from Burma are living in ten

camps distributed along Thailand's western border. Most are the Karen, Karenni, Mort, and Shah ethnic

groups. Most have suffered serious human rights abuses. Some have been displaced for more than two

decades. Others have arrived recently. The Thailand Burma Border Consortium (TBBC) is a

nongovernmental humanitarian relief and development agency supplying the camps with almost all the

essential food, shelter, and non-food items such as cooking fuel, blankets and mosquito nets. It also

provides emergency support to other displaced Burmese people and conducts research on the causes of

displacement and advocates on behalf of the refugees. TBBC works closely with refugee leaders to preserve and maintain the displaced communities' sense of integrity, self-reliance and independence. Refugee committees administer the relief programme in the camps. Partnerships fostered for more than two decades

continue to develop and grow as circumstances change. TBBC is committed to continuing its support for as

long as is necessary and to assisting with future voluntary and durable solutions to the refugees' plight. The

cost of the programme in 2007 was over £16 million and at the end of the year 55 staff were employed.

Mission

The Thailand Burma Border Consortium, a non-profit, non-governmental humanitarian relief and

development agency, is an alliance of NGOs, working together with displaced people of Burma, to respond to humanitarian needs, strengthen self-reliance and promote appropriate and lasting solutions in pursuit of

their dignity, justice and peace.

Objects

1. The relief of charitable needs of displaced people of Burma by the provision of humanitarian aid and assistance.

2. To develop the capacity and skills of the members of the socially and economically disadvantaged community of the displaced people of Burma in such a way that they are able to participate more

fully in society. 3. To promote equality, diversity and racial harmony for the benefit of the public by raising awareness

of the needs of and issues affecting the displaced people of Burma.

4. To promote human rights (as set out in the universal Declaration of Human Rights) in the Thailand

Burma border area by monitoring and research

Strategic Plan Objectives

TBBC, in consultation with all its stakeholders, produced its first Strategic Plan in 2005, covering the period to 2010. A modification of the Strategic Plan Objectives was approved at the 2007 AGM to respond to a

change in Royal Thai Government policy towards livelihoods. The revised Strategic Plan Objectives were

agreed as follows:

A. To ensure access to adequate and appropriate food, shelter and non-food items for displaced Burmese people.

]•. To reduce aid dependency by promoting sustainable livelihood initiatives and income generating opportunities.

C. To empower displaced people through support for community management and inclusive participation, embracing equity, gender and diversity.

D. To advocate with and for the people of Burma to increase understanding of the nature and root

causes of conflict and displacement, in order to promote appropriate responses and ensure their

human rights are respected. E. To develop organisational resources to enable TBBC to be more effective in pursuing its mission.

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The Programme

TBBC operates under licence from the Ministry of Interior (MOI) of the Royal Thai Government (RTG) to

provide adequate and appropriate food, shelter and non-food items to all of the refugee camps on the

Thailand Burma border.

There are Field offices in four border towns at Mae Hong Song, Mae Sariang, Mae Sot and Sangklaburi; from where field staff order, arrange delivery, and monitor distribution of supplies; maintaining close working relationships with refugee committees, camp leaders, camp groups, suppliers, partner organisations, and

local Thai authorities. Tendering and contract awards are centralised, along with Accounts and Management in Bangkok.

The Programme is presented under the five core objectives defined in TBBC's Strategic Plan:

A. Supporting an adequate standard of living

TBBC is committed to following international humanitarian best practice and delivering timely, quality services to the refugees. The overriding working philosophy at all times is to maximise refugee participation in programme design, implementation and monitoring/feedback.

Food Security Food rations The food ration for camp residents consists of Rice, Fortified flour, Fishpaste, Iodised salt, Mung beans, Vegetable oil, Sugar, and Dry chillies in quantities and a combination which provided during 2007 on

average 2,200 kcal per person day, compared with a WFP/UNHCR planning figure of 2,100 kcal per person per day. Fortified flour contains vitamins and minerals to nutritionally balance the diet.

Supplementary feeding Health agencies run supplementary feeding programmes for five vulnerable groups: malnourished children; pregnant and lactating women; tuberculosis and HIV patients; patients with chronic conditions; and hospital in-patients. TBBC pays for the ingredients which include fortified flour, rice, eggs, dried fish, beans, sugar, milk powder, vegetable oil, fresh fruits, and vegetables. Statistics are maintained to monitor the health of the

vulnerable groups.

Nutrition surveys TBBC has developed and implemented standard protocols for conducting annual nutrition surveys of refugee children under five years of age and the results are used to inform TBBC and health programmes, both regarding ration adequacy and supplementary feeding coverage. To ensure standard methodology and

consistency, TBBC provides camp-based supervision and technical assistance to the health agencies to

conduct these surveys and to analyse data obtained border-wide.

Nursery School Lunches TBBC surveys reveal that some children eat less than three meals per day, and children under five years of

age are most vulnerable to malnutrition. TBBC supports nursery school lunches in seven camps and a

private donor currently supports schools in two others. The programmes are administered by camp women's organisations.

A Community Agriculture and Nutrition Project (CAN) aims to contribute to the nutrition of the participants and their communities through the development of appropriate farming systems based on the production of indigenous food crops using only locally sourced materials in the context of minimal access to land and

water. TBBC carries out training of teachers training, sets up demonstration sites in most camps and community food gardens in association with schools, boarding houses, orphanages, and community group concerns. CAN training participants are provided with basic tool kits to enable them to carry out small-scale

domestic food production. Appropriate seeds and trees are distributed. A CAN handbook has been published in five languages, a reference for teachers and students.

Cooking Fuel, Stoves and Utensils An average ration of 7.9 kg/person per month of cooking fuel, normally charcoal, is supplied to all camps, to

prevent refugees destroying local forests, and fire risks from firewood. Fuel efficient stoves are made by refugees in some camps for some of the population and commercially produced stoves are distributed to all

remaining households not having fuel-efficient stoves. Cooking pots are distributed once every three years.

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Shelter In accordance with "Sphere" standards, materials are supplied to ensure houses can provide at least 3.5

square metres of floor area per person. The building materials are those customarily used for houses in rural

areas in Burma, as well as in the Thai villages proximal to camps. Refugee communities have high levels of skills and expertise in designing and constructing houses from bamboo, wood and thatch. Refugees design, construct and repair their own houses. The community helps out those physically unable to do so, such as

the elderly. Not only does this activity reinforce self-sufficiency and identity, it also keeps refugees skilled in

house building and means these skills are passed onto the younger generation growing up in the confines of

the refugee camps. The ability to construct shelters from local materials will be particularly important in the

event of repatriation.

Non Food Items Clothes Since 1995, private donors have shipped used clothing, sweaters and quilts which TBBC has helped to

distribute so that most refugees receive at least one item of clothing each year. Used clothing is not available

for young children, so since 2004 TBBC has purchased each year one clothing-set for all under 5's.

Bedding. With malaria and respiratory diseases being major health problems, blankets, mosquito nets and sleeping mats are essential relief items. They have to be supplied and replaced on a regular basis because they wear

out rapidly with heavy use and rough conditions in crowded bamboo houses.

Although some agencies have provided limited soap supplies to specific target groups there had never been

any regular border-wide distribution. Another agency's survey in Tham Hin camp demonstratec[ conclusively that providing soap along with increased hygiene promotion can reduce diarrhoeal rates by as much as 68%

During 2007 TBBC began distributing soap for both bathing and laundry, border-wide. However supplies had

to be suspended towards the end of the year due to a funding shortfall.

Procurement Purchasing TBBC publicly tenders for over 80% of all commodity purchases. The whole procurement process, including the advertising of tenders, bidding process, opening of bids, awarding of contracts and invoice/ payment procedures, has been subject to several evaluations and audits and has been gradually upgraded and

standardised. It is now judged to meet all major Donor requirements. Transportation costs are included in the price of most food supplies. TBBC Field Offices issue Purchase Orders against the Contracts for monthly supplies and organise the necessary permits to deliver to camps from the local Thai authorities.

Delivery is made directly to warehouses in the camps, the frequency of deliveries varies by location. Food

and cooking fuel is normally delivered monthly but prior to the rainy season remote camps have to be

stockpiled for up to eight months because they become inaccessible by truck, Shelter and non food items are

normally supplied annually, although soap was delivered four monthly.

Receipt, Storaqe and Distribution of Supplies The Refugee Camp Committees are responsible for the receipt, storage and distribution of supplies, The

warehouse managers' check weights and quality on delivery, setting aside any deficient items pending further checking and/or replacement; and complete goods received notes for each delivery, a copy of which is sent to the TBBC field office for cross reference before payment can be approved.

TBBC Supplies building materials for the warehouses and the Refugee Camp Committees are responsible for their construction and maintenance. TBBC provides guidance to foster best practice in warehouse management to monitor the quantity and maintain the quality of the stock and minimize losses e.g. to pests. Each family has a ration book which should be kept at the household level, stating their entitlement, They are

called by section to the delivery point for distribution according to the eligibility criteria agreed with the

committee. Ration pictures are posted at each warehouse depicting ration items and amounts, Their

presence is checked monthly as a component of TBBC's monitoring system. Amounts distributed are

recorded on camp records and in the ration books.

Feedinq fiqures Feeding figures, calculated at a camp section level, are used to determine the number of rations to be

procured. They differ from camp population figures published by other agencies which do not include

unregistered people in the camps due to the lack of adequate screening/ admissions procedures, and

eligibility criteria agreed with camp committees which exclude persons absent from the camps for significant periods or supported in other ways.


Monitoring TBBC staff continuously monitor refugee population numbers, and the quality, quantity, delivery, storage and distribution of supplies. A dynamic formal monitoring system introduced in 2005 includes information collection by professional inspectors and checks made on supplies through camp recording systems and

staff visits to camps. Goods received notes (GRNs) record: the type of commodity, quantity, supplier, purchase order, time of delivery and driver; comments on supplies rejected and why; and an assessment of

quantity by weighing a 10% random sample. GRNs are signed by warehouse managers and verified by TBBC staff. TBBC staff also observe warehouse staff at distributions, noting ration book usage, and verifying that appropriate information on rations is visible and available to refugees. Each month formal inspections of

warehouses are conducted and two community groups per camp are visited for feedback. Locked comments

boxes are installed at warehouses. A monthly monitoring report is distributed to management, staff and

stakeholders with statistics from all the above monitoring activities.

Quality Control Professional inspection companies are engaged to carry out independent checks in accordance with major Donor regulations. Sample checks are made on weight, packaging and quality for all commodities. This

occurs at the source of the supply, en route to camp, or mosl often, in camps. Substandard supplies are

subject to penalties or replacement.

Preparedness, new arrivals and vulnerable groups TBBC maintains preparedness to respond to influxes of new arrivals and other emergencies at all times. The

situation in Eastern Burma is monitored through TBBC partners, information networks and field staff so that

the organisation is usually aware of impending refugee arrivals in advance. Each field site holds emergency stocks of basic ration items and generally can deliver these to groups of new arrivals within 24 hours of being alerted to their presence.

Emergency Relief Food and non food items are supplied to displaced persons in Mon resettlement sites, unofficial camps for

Shah and Karen just across the border, and assistance is extended through partner organisations to

internally displaced people,

Medical TBBC supports the treatment and care of displaced people at the Kwai River Christian Hospital, the Mac Tao

Clinic, Mae Sot, and the Sangklaburi Safe House.

Assistance to Thai Communities TBBC provides assistance to Thai communities in the vicinity of the refugee camps, in recognition of the fact

that these are poor / disadvantaged communities with little access to any other assistance and which may feel neglected when support is given to refugees in their area. Some of them are also adversely affected by the presence of large refugee populations in their neighbourhoods which deplete natural resources.

Assistance helps maintain smooth relationships with Thai communities and authorities, and support to the

refugees is not interrupted.

B. Reducing Aid dependency

TBBC has always promoted self-reliance, and since the Royal Thai Government indicated a willingness to

consider income generation projects for the refugees the TBBC 2007 AGM agreed to make the promotion of

livelihoods and income generation a core objective. Weaving Project TBBC supports a Iongyi weaving project organised by women's organisations. A Iongyi is a Burmese style wrap-around skirt worn by both men and women. This maintains and develops traditional skills, provides income generation and develops the capacity of the women's organisations in all aspects of project management. TBBC supplies thread and funds to make one Iongyi for every woman and man in camp each

two years.

Stove making TBBC supports community stove-making projects in five camps

Livelihoods TBBC is exploring ways of building upon its existing involvement in the weaving and stove-making projects, and in the CAN project, to fulfil its commitment to give livelihoods a higher priority in programme planning.

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C. Empowering through inclusive participation

From the beginning, TBBC philosophy has been to support and encourage the refugees to participate in

programme design, implementation, follow-up, and camp management.

Camp Management Camp management encompasses a wide range of responsibilities, including maintaining refugee statistics, coordinating services, administration of justice, social welfare, liaison with the international community and negotiations with local Thai authorities. Camp Committees are provided with budgets for camp administration

costs, stipends for camp committee members and workers involved in the delivery, storage and distribution

of TBBC supplies. Additional supplies are also provided for ceremonies and festivals, camp security, Thai

relationships etc.

Community Liaison Regular roundtable CBO meetings have been progressively initiated camp-by-camp since 2006 and have

now been expanded to all camps except Mac La where they will be established during the first half 2008.

Gender, religious, ethnic and age diversities of camp populations have so far been adequately reflected in

attendance at these meetings, although youth and women continue to be over-represented due to the high number of youth and women's groups in the camps. The initial focus of the meetings was an examination of

CBO capacities and constraints, identifying ways of enhancing their individual and collective strengths.

Gender TBBC is an organisation whose staff is drawn from both Asian and Western cultures. The population of

refugees supported by TBBC on this border comprises different ethnic and religious groups from Burma. It is

recognised by TBBC that different traditional cultural norms regarding gender roles and relations enrich and

diversify its work. TBBC recognises the need to challenge cultural norms where they deny basic human

rights for both women and men.

Women's organisations continue to act as a driving force in the development of gender perspectives, and as

the inspiration for their implementation in CBOs and NGOs. TBBC is committed to enabling them to play an

active role in different aspects of camp life and provides core support for basic materials, project management through a Iongyi weaving programme and administrative support to enable them to carry out

some camp activities such as the distribution of baby kits provided by UNICEF.

TBBC is committed to raising awareness and understanding of the importance of the role of women in camp affairs and encouraging camp committees to involve a broad representation of the camp population in all

aspects of the programme.

Protection Prolonged encampment, lack of access to further education and lack of income generation or employment opportunities, have created a broad range of protection and security problems for refugees living in the

camps. The CCSDPT/ UNHCR Protection Working Group (PWG) established in 2000, facilitated by the

TBBC Deputy Executive Director, has been working to improve the protection environment, particularly the

administration of justice, sexual and gender-based violence (SGBV), and child protection systems.

D. Strengthening advocacy

Throughout its history TBBC has played an advocacy role on behalf of displaced Burmese both with the RTG

and the International Community. TBBC staff are involved in many different kinds of advocacy ranging from

interventions with local authorities when problems arise affecting refugee protection or services at the border, engagement with national Thai authorities concerning policy issues, and dialogue with different constituents

of the international community regarding root causes and durable solutions. The TBBC member agencies also advocate with their own constituencies, raising awareness and encouraging supportive action.

TBBC has been collaborating with community based organisations to document the scale, characteristics

and trends relating to internal displacement in eastern Burma since 2001. These reports can be accessed

from the TBBC website and have widely been recognised as the most credible humanitarian assessments of

conflict-affected areas in Burma.

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All advocacy activities are aimed at improving protection for refugees, assuring that essential humanitarian services are maintained, and working towards a solution which will bring an end to conflict in Burma and an

opportunity for refugees to lead normal fulfilling lives. There are a multitude of stakeholders who might eventually contribute solutions for the displaced Burmese but accurate information is essential for informed decision making. A priority for TBBC is therefore to maximise its presence along the border to research and document the situation as accurately as possible and, where possible, to affording the displaced communities themselves the opportunity to voice their own concerns. Regular documentation includes six-

month programme reports and annual reports on the IDP situation. The TBBC website, www.tbbc.orq, is also

being developed as a resource tool.

E. Developing organisational resources

Strategic Plan TBBC developed its first Strategic Plan in 2005 from a consensus and commitment building process with all stakeholders. Through workshops, fieldwork, surveys and informal discussions from April through August 2005, ideas and opinions were sought from all TBBC staff, refugees ]n camps, partners, members and relevant external stakeholders. Previous strategic planning research and discussions were revisited. Current strategies were reviewed, endorsed and enhanced with due consideration of recommendations from all

stakeholders. The draft Strategic Plan was presented at the TBBC AGM in October 2005 and adopted by the

Members. The Plan was updated in the second half of 2007. It informs all TBBC activities, the core

objectives forming the basis for the TBBC Logframe and programme indicators, and the structure of this

report.

Staff Development TBBC is committed to the development of its staff. Annual staff appraisals are conducted to set and monitor

progress against objectives, and identify learning and development needs. A staff training plan •s updated from the results of the appraisals.

Programme evaluation and review For years, TBBC has been committed to periodic programme evaluations as a tool for improving its effectiveness, and increasingly consultants have been commissioned to review particular programme, management and governance activities. TBBC is committed to implementing the key recommendations of its

evaluations and almost all of the recommendations of the evaluations and reviews undertaken to date have

now been implemented or are currently being addressed. A summary of all these evaluations including the

main conclusions, recommendations and responses can be found on the TBBC website, www.tbbc.orq.

Resource Centre TBBC has a wealth of documentation on the border situation and related issues, gathered over the past 24

years. The Bangkok office now has a dedicated space for the resource centre, where people can access

archive materials, photographs, documentaries and documents. Archiving of all photographs and slides electronically is ongoing and videos are being converted to DVD format.

Visibility It is TBBC policy not to display any publicity in the refugee camps. Its vehicles and property are unmarked and generally no Donor publicity such as stickers or signs are posted. This policy has been observed since the beginning of the programme in 1984. It shows mutuality and promotes the dignity of the refugees. TBBC wishes all donors to respect this policy. Where contractual practices necessitate publicity donors are

requested to minimise their expectations and, if possible, to accept non-field publicity.

Funding Strategy TBBC takes on an open commitment to meet the basic food, shelter and non-food item needs of the entire

border population and, until 2006, had never failed to do so Due to the scale and 'maintenance' nature of

the programme governments should, as elsewhere in the world, accept the principal responsibility for funding basic refugee costs, TBBC's core activity. This has largely been accepted by the international community as

witnessed by the fact that, in 2006, 13 governments, plus the EC, covered around 95% of TBBC's budget.

Member and partner agencies in donor countries negotiate grants from their governments and contribute

their own counterpart and other private funding. The whole process has been loosely coordinated through an

annual Donors meeting held in member agency countries around the world, usually in October. Whilst the

Donors meetings have been invaluable in terms of focussing donor attention on TBBC funding needs, they have never actually raised all the funding required, nor solved cash-flow problems. In response to the 2006

funding crisis, it was recognised that whilst TBBC would unavoidably remain largely dependent on

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Government sources this support needed to be better coordinated and strategically approached, whilst at the

same time other funding sources should be more actively pursued.

TBBC's challenge to its Government Donors has been in the context of the Good Humanitarian Donor

Initiative (GHD), seeking to get firmer and longer term commitments on a needs basis. Generally in the past grants from individual Governments have been negotiated individually without any direct coordination with

other Donors or a clear understanding of how support to TBI3C contributes to the overall needs of refugees in Thailand. To address this, TBBC took a lead in developing a CCSDPT/ UNHCR Comprehensive Plan to

provide an overall context within which Donors can understand TBBC's role and budget needs, and more

recently a position paper showing how a 5 year strategy could evolve which reduces camp populations and

refugee aid-dependence.

Whilst recognising that TBBC will always be largely dependent on Government funding, TBBC is also

committed to pursuing other non-traditional sources of funding such as corporations, foundations and other

private and individual donors. There is a gift catalogue on the TBBC website.

Achievements and Performance

TBBC bases its activities on a logical framework which incorporates performance indicators directly linked to

the strategic plan to ensure that all components of the Programme are consistent with the core objectives and that each of the core objectives is effectively pursued. A summary of the Standards and Indicators is

illustrated on Page 16.

A, Supporting an adequate standard of living

Food Security TBBC food security staffing was reorganised in 2007 with three specialist nutrition, agriculture and

environment staff, and four assistants, one working with each of the four Field offices, to coordinate

development activities more closely with the provision of standard rations.

Funding restrictions necessitated a reduction in the provision of fishpaste and chillies in December, but the kcal/ person/ day provision remained above the WFP/UNHCR planning figure of 2,100.

The CAN handbook, a reference for all community based agriculture and nutrition activities, was completed in five languages.

Shelter Additional building materials were supplied early in the year to make up for reduced rations caused by a

funding shortfall in 2006.

Non Food Items Having been identified as a gap under Sphere Standards as long ago as 2000, TBBC was eventually able to

start border-wide distributions of soap in April 2007, providing both bathing soap and washing powder on a

quarterly basis. Unfortunately these distributions were the first casualty of the budget cuts enforced at the

end of the year and the last distribution occurred in October. TBBC efforts to monitor the environmental

impact of detergent distribution and to coordinate that action with health agencies during the first half of the

year were subsequently not continued after supplies were stopped. This was unfortunate given the lead

taken by TBBC, the amount of energy put into it and the experience already gained.

Distribution to refugees of used clothing and quilts donated to the Royal Thai Government by Lutheran World

Relief and Wakachai Project was co-ordinated and funded by TBBC.

Blankets, mosquito nets and sleeping mats were distributed according to standard rations of approximately one per two persons depending on family size.

Procurement Feedinq Fiqures The calculation of feeding figures, used to determine the number of rations to procure, has become more

challenging during the last 12 months because of the growing number of unregistered people in the camps

12


due to the lack of any kind of screening/admissions procedures, and due to the high rate of departures for resettlement to third countries.

TBBC ha.s, with the assistance of CBOs, carried out a complete headcount in all camps recording the number of registered and unregistered refugees in each section. This process was informed by recommendations of the ECHO auditor who reviewed the procedures in June 2007 which called for a base-

line survey and the establishment of eligibility criteria.

Eligibility criteria have been agreed with the refugee committees which exclude all persons absent from the

camps for significant periods or supported in other ways. The new feeding figures are calculated at a camp section level. Ration books have been newly designed for 2008.

Quality Control Over 90% by quantity of supply inspections took place in camp warehouses. Due to the ex-factory terms

where the seller's responsibility ends at source, all inspections of fortified flour are carried out at the factory. Charcoal, chillies and mung beans have been problematic items in quality control checks in recent years but

there were improvements in all three commodities during this period. TBBC require suppliers to replace or

top up substandard supplies or imposes financial penalties. However, due to cash flow problems it was sometimes necessary to be lenient with suppliers who were shouldering TBBC's debts.

Assistance to Thai Communities During 2007 TBBC re-focused support on villages less than 30 kilometres from the refugee camps and re-

apportioned available budget for Thai authority support between provinces in proportion to their share of the

refugee population. This policy was implemented incrementally during 2007 taking account of earlier

commitments made.


Livelihoods In 2007 UNHCR consultants concluded that livelihoods-related activities •n agriculture had the greatest potential for work and income generation for the refugees. TBBC participated in a UNHCR/ CCSDPT

agriculture workshop and recruited an expert livelihoods/ agronomy consultant to review the potential to

facilitate livelihood initiatives for refugees. The TBBC consultant has challenged the conclusions of the

UNHCR consultants, so the best way forward has yet to be determined.

C. Empowering through inclusive participation

Camp Management A Capacity Building Coordinator was recruited in 2007 to support the refugee committees, and conducted an

assessment of the skills and resources required by them. The assessment initially focused on the skills

required in relation to the TBBC programme only, as significant numbers of staff are leaving for resettlement.

Community Liaison Participating CBOs have developed annual work plans and identified resources required to carry out their

activities effectively, all collated into camp-specific documents. These have been used to lobby NGOs, UN

agencies and other relevant stakeholders to generate due recognition of the functions they perform in

service provision, the compatibility of these in addressing priority gaps identified in the CCSDPT/ UNHCR Comprehensive Plan, and to attract more systematic, comprehensive and long-term operational support. The

construction and outfitting of the pilot community centre in Umpiem Mai was completed.

Peace building, conflict resolution CARITAS Switzerland in cooperation with Swiss Development Corporation (SDC) finalised Terms of

Reference and conducted the first phase of an 'Assessment on Conflict Sensitivity for the Refugee Programme'. The principles and tools of Do No Harm were introduced to TBBC staff and the next phase will

be to conduct a conflict analysis of the refugee camps.

13


D. Strengthening Advocacy

Advocacy activities Notable activities during 2007 were:

Commissioning of a study of the impact of resettlement on camp management and services and

presentation of results to a donor forum. Assisting and briefing EC heads of mission visit to the border. Meeting with the UNHCR Council of Business Leaders during their visit to Thailand.

Facilitating and briefing a DFID inquiry team visit to the border involving 6 British MPs.

Participating on the UNHCR Livelihoods Project steering committee.

Meetings with a Donor working group considering the development of a medium term strategy for

refugee support. Co-facilitating a protection workshop between Burma and Thailand-based agencies Co-hosting with IRC a donor forum on assistance to IDPs.

Participating in a UNOCHA assessment of humanitarian assistance in eastern Burma

Dialogue with DFID concerning the outcome of the UK Parliamentary inquiry into policy for

assistance in eastern Burma Participating in a UNHCR/CCSDPT Workshop on potential agricultural livelihood activities.

Participating in the annual NGO/UNHCR Consultations and EXCOM in Geneva.

The Executive Director made two visits to Washington DC Io address funding issues after changes in the US

government administration. He visited Governments and NGOs in Norway, Sweden and Denmark, attended

an ECHO partner meeting in Brussels to discuss EC humanitarian assistance inside and outside Burma and

met with ECHO officials concerning TBBC funding.

TBBC staff made presentations to a Burma Day and the TBBC Donors Meeting held in Copenhagen at the

end of October, which were attended by government, donor and NGO representatives.

Internally Displaced Persons (IDPs) The sixth annual IDP survey was published in October, it is on the TBBC website. Apart from updating population estimates, situation reports and maps of displacement, militarization and state-sponsored development projects, this year's report featured trend assessments of vulnerability and protection based on

household surveys conducted over the past four years. The IDP Survey is considered one of the most

authoritative accounts of the chronic emergency in eastern Burma. It has already been cited by the UN

Secretary General, Ban Ki Moon, in his report to the UN Security Council about the protection of civilians in

armed conflict and the UN Human Rights Council's Special Rapporteur, Paulo Pinheiro, also cited the

Survey in his report to the UN General Assembly about the human rights situation in Burma.


Staff development TBBC started the process establishing a comprehensive staff development programme with the hiring of a

consultant in 2006 but it soon became clear that a permanent staff member was needed to really pursue this

This took time, but a Human Resource Manager was recruited in August, 2007 and during his first few

months with TBBC carried out an assessment of staff training and development needs Considerable time

was spent in the field consulting with staff to assess short and long term HR development needs. Annual

staff appraisals were assisted as part of this review and managers became better equipped to carry out

appraisals and develop ongoing learning and development plans for the staff they supervised.

Programme evaluation and review ECHO conducted an audit of TBBC in June, the report is on the TBBC website. The main findin•.s related to

the need to review feeding figures and formalise eligibility criteria (see page 13). This was the 25"' evaluation

of TBBC since 1994 leading the ECHO auditor to comment that "TBBC maintains a positive approach to all

exterior examinations. Indeed, in relation to its size and financial turnover, TBBC is one of the most audited, evaluated and reviewed organisations that this auditor has encountered". An evaluation was also undertaken

on behalf of AusAID which was complimentary about the TBBC programme, whilst pointing that there

pressure on the programme would increase in the near future due to resettlement, new intake of refugees and lack of hope for people living in confined camps for such a long period of time.

14


Funding Strategy TBBC faced its first really serious funding crisis in 2006 and had to make budget cuts in non-food and shelter

items. An emergency appeal to Donors resolved the situation but many of the responses were of a 'one-off'

nature still leaving challenges ahead for 2007 and the future. It proved impossible to raise the necessary funds to sustain the full programme in 2007. Initially reserves were depleted to help fund the programme but

in order to maintain a minimum level of reserves budget cuts had to be made before the end of the year, including the first cuts to the food basket in nearly 24 years

By far the most comprehensive version of the CCSDPT/UNHCR Comprehensive Plan, providing an overall

context within which Donors can understand TBBC's role and budget needs, was published and presented to

donors in May. This however has not as yet resulted in the kind of coordinated Donor response anticipated and several Donors have not been willing to increase funding beyond 2006 levels, contributing to the current

crisis as exchange rates and prices have combined to further erode TBBC's financial situation. Led by the

EC delegation, Donors in Bangkok have held several working meetings to discuss strategy and TBBC and

UNHCR have been invited to provide inputs. The meetings have concluded that a longer term strategy is

needed before further commitments can be made (the Comprehensive Plan looks forward only to 2008) and

have challenged UNHCR/CCSDPT to consider this. In response UNHCR/CCSDPT have recently prepared a position paper which shows how a 5 year strategy could evolve which reduces camp populations and

refugee aid-dependence, but pointing out that such a strategy will depend entirely on Royal Thai

Government willingness to cooperate and on Donors support.

Not all Donors have straight-lined their funding and, in particular, Sweden, UK and Ireland all gave additional

assistance at the end of 2007 to help reduce the extent of budget cuts. Also Poland became a new TBBC

Donor at the end of 2007, bringing the number of governments supporting TBBC to 14, plus the EC. There

can be few programmes anywhere with broader international support.

Website A Gift catalogue has been added to attract alternative sources of donations. This is in rudimentary form, but

provides comprehensive examples of how smaller donations can make important contributions to the

programme. It has already been extremely helpful in responding to interests of support from potential individuals and small donors.

TBBC brochure A folded, one-page, brochure was produced in English and Thai.

15


Summary of Standards and Indicators 2004 to 2007

Programme Objectives and Performance Indicators Standard 2004

9 10 11 12 13 14 15 16 17 18

19 20 21 22 23 24

25

26

A." Support an adequate standard of livin._q Health

Crude mortality rate (CMR)/1,000 year <5 Mortality Rate (U5MR) 1,000 <5 year Percentage of children <5 with wasting malnutrition Diagnosed Thiamine deficiency rate 1000 month

Nutrition

Supplies

Shelter

2005 2006 2007

<7 4.1 3.9 3.5 3.4

<8 6.5 5.3 4.9 4.7

<5% 3.62% 4.10% 2.80% 350%

<10 4.4 2.4 2.0 0.47

Average number of kCal person day >_2,100 2,270 2,280 2,210 2,200 Adherence to TBBC SFP,TFP Yes na Yes Yes Yes

Percentage of children identit]ed as malnourised, enrolled in SFP 90% na 52% 57% 53%

Percentage of children <5 receive Vitamin A >_95% 97.8 94.8 37% 25%

Percentage of Commodities meeting quality specifications Rice 95% 100% 82% 89% 93%

Mung beans 95% 100% 87% 77% 87%

Oil 95% 100% 100% 100% 100%

Charcoal 95% 86% 64% 64% 50%

Chillies 95% 100% 86% 36% 58%

Fish paste 95% 56% 96% 97% 80%

Salt 95% 100% 89% 74% 75%

Fortified flour 95% 99.50% 86% 60% 43%

Sugar 95% 100% 100%

Accessibility of Distribution Points 100% 100% 100% 100% 100%

Max no. of refugees distribution point <20.000 11,100 11,631 12,566 10,190 Average No. of refugees distribution point < 10000 4,152 4,203 4,550 4,147 maximum walking distance to distribution point < 5 kms kms 1.5 kms 5 kms 1.5 kms

Distribution times available in advance Yes Yes Yes Yes Yes

Population receives ration as planned 95% 92% 99% 100% 99%

timely delivery of commodities 100% 87% 76% 82%

7 m 7 m 5.75 m 5.2 m

98.20% 99% 95% n/a Building materials provide sufficient covered space per person >_ 3.5 m

Percentage of adequate dwellings 100%

27 Cooking Cooking Fuel meets Minimum energy requirement month >_ 190 MJ 206 MJ 193 MJ 198.3 MJ 195.4 MJ

28 Household have fuel efficient stoves 100% n/a 90 95 n/a

29 Non Food Sufficient Blankets,bednets and mats Yes Yes Yes Yes Yes

30 % Blankets distributed population 50% 56% 51% 56% 53%

31 % Bednets distributed population 33% 36% 38% 34% 49%

32 % Sleeping mats distributed population 33% n/a 39 n/a 3.6

33 Everyone receives some clothing _> 1.5 1,5 1.5

34 % pop 12 y•s receive• Camp produced Iongyi M F alternate years) 50% 51% 49% 50% 50%

35 % pop >12 yr received warm clothing 100% 100% 100% 75% 100%

36 % 5 years received set new clothing 100% 95% 100% 100% 100%

B: Reduce aid de endenc

37 Training integrated throughout programme delivery Yes Yes Yes Yes

38 CAN Training activities in all camps 9 camps Yes 7 9 6

39 Income generation activities in all camps 9 9 9 9

40 Iongyi weaving 9 9 9 9

41 stove production 9 4 4 4

42 Percentage of TSBC staff Camp management staff <5% 3% 28% 2.5%

43 Community services are uninterrupted yes Yes Yes Yes

C•u h inclusive artici ation

44 Displaced persons capacities and resources are utilised Yes Yes Yes Yes Yes

45 % women in distribution 50% 7% 11% 35% 40%

46 % women on Camp management 50% 22% 22% 28% 20%

47 structured meetings with CCs, CBOs borderwide > 4/mnth 2 7 7 8

48 suggestion boxes functioning in all camps 9 camps 9 9 9

4£ TBBC primary provider of food,shelter and non food items Yes Yes Yes Yes Yes

5(• multi-sectoral networking meetings attended month 6 11 11 11

51 non-interference in detivery of services by local community 0 0 0 0

D: Stren thenin advocac

52 Ongoing Donor Support Yes Yes Yes Yes

54 All refugees are registered 100% 76% 91% 88%

55 meetings between displaced persons and RTG, Donors,Gov reps >l/month 2 2 2

16


Financial Review

The period 1 st January 2007 to 31 st December 2007 is the third statutory accounting period of TBBC since

it's incorporation as a UK Company on 11 th October 2004. TBBC operates in Thailand, and its accounting records are maintained in Thai baht. The Financial Statements have been converted to UK Pounds using exchange rates for balances as at the period end, and at the average exchange rate for the Statement of

Financial Activities. The financial statements conform to the Statement of Recommended Practice for

Charities (SORP2005), with both Income and Expenses reported on an accruals basis, and separation of

restricted and general funding.

Principal funding sources

In other parts of the world United Nations agencies would be responsible for much of the humanitarian food

and shelter aid provided by the TBBC programme. It is therefore appropriate that foreign governments provide a substantial amount of the funding required, over 90% of income came from government backed

funds in 2007. With the exception of Belgium, the Czech Republic and Poland, TBBC does not obtain the

funding directly. The funding is obtained by partners in the countries concerned, who make sub grants to

TBBC. Many of the partners are also members of TBBC, who along with other organisations and individuals

make private grants or donations. TBBC started in 1984 with non government funding and its continuance

adds strength to the Consortium.

The funding in 2007 came from: £ 000 Thai Baht 000

Belgium 140 9,649 56 3,892

167 Caritas New Zealand (NZ Aid) Caritas Switzerland (SDC) Christian Aid (UK DFID) Czech Republic Dan Church Aid (Denmark DANIDA) Diakonia (Sweden SlDA) ICCO (ECHO) Inter Pares (Canada CIDA) IRC (USA PRM) IRC (USA USAID) Norwegian Church Aid (MFA) PoLand Trocaire (ireland IrishAid)

727 26

461 3,027 3,915

303

11,534 50,135 1,809

31,823 208,767 270,020 20,907

2,165 149,318 867 712 10

362 998

59,762 49,080

664 24,973 68,811 ZOA (Netherlands MOFA)

TOTAL GOVERNMENT BACKED 13,936 961,144 Non Government 1,219 84,087 TOTAL VOLUNTARY INCOME 15,155 1,045,231 Investment Income 10 695

Other Income 7 497

TOTAL INCOMING RESOURCES 15,173 1,046,423

The cost of the programme has almost doubled in the last five years; partly as a result in an increase in the

cost of commodities, and partly because of an increase in the number of refugees. Many donors have not

increased their funding in the same proportion, and an EC AUP grant that had averaged £1.4 million per

annum for three years was withdrawn in 2006, as it was designated for development activities and the TBBC

programme was viewed as relief. To compound the problem the Thai baht has strengthened against the

currencies of TBBC donors by over 10% in the last two years, reducing the baht value of the foreign currency grants. A funding crisis was averted in 2006 with a successful emergency appeal. However much of the

additional funding raised was one off and has not been consolidated into annual grants, resulting in a funding shortfall, causing a reduction in Reserves and at the end of the year cuts to the programme.

Expenditure The Trustees consider that all TBBC's expenditures relate to one activity: the pursuit of its mission.

Food and non food items are provided for displaced people of Burma, primarily those living in camps in

Thailand. The food basket consists of rice, fish paste, salt, mung beans, cooking oil, chillies, sugar, and

fortified flour containing micronutrients, meeting international standards for kcal/person/day. Supplementary food provided by medical agencies to combat malnutrition and feed hospital patients is supported, as are

school lunches. Non food items consist of cooking fuel, blankets, mosquito nets, bed mats, clothing, soap

and building materials. Other assistance represents food security programmes established to build capacity and improve the diet, and assistance to local Thai communities in the vicinity of the camps Programme

17


support comprises costs of quality control, local transport, studies, training, stipends for refugee staff and administration support for camp committees. Emergency relief is cross border support, comprising food and

non food items provided to Mon resettlement sites and IDP camps and rice based support given to displaced people outside camps. Administration incorporates all TBBC staff, office, vehicle and travel costs, except those directly related to fund-raising The total costs of administration, governance and fund raising represent just 6.2% of the total resources expended. The total cost of the programme in 2007 was 7,150 baht (£104) per refugee per year.

Expenditures were lower than budgeted, due to programme cuts made in response to the funding The pr •cipal categories of expenditure in 2007 were:

£ 000 Thai Baht 000

Rice 4,144 285,807 Olher Food 3,703 255,379 Non-food items 4,751 327,683 Medical Other assistance Programme support Emergency Relief Administration Governance Cost of generating income Exchange Loss TOTAL RESOURCES EXPENDED

111 7,619 430 29,685 551 38,007

1860 128,302 990 68,274 25 1,705 19 1,273 6 421

16,590 1,144,155

shortfall

Reserves Total resources expended exceeded the incoming resources in the period by £1,417,074, reducing the total

funds balance at 31 '• December 2007 to £1,202,253. Of this £362,720 represented restricted funds carried

over to 2008, £113,368 has been designated for potential staff severance costs, and £108,099 are invested

in fixed assets, leaving £618,066 freely available.

TBBC seeks both restricted and unrestricted annual funding, to cover expenditures which are subject to

budget review twice a year, to meet its objects and strategic objectives •n relation to the displaced people from Burma, and considers it reasonable to hold an additional reserve of freely available funds to cover a

60% contingency on its annual budget to cover the sensitivity to factors outside its control, primarily the cost

of basic needs, exchange rate variations, and the number of displaced people. The absolute minimum level

of reserves is set at a zero balance of freely available funds.

An absolute level of reserves does not however guarantee adequate liquidity because recognised income

cannot be used to pay for expenses until the donor remittance is received. Therefore TBBC endeavours to

hold at all times a minimum total fund balance sufficient to cover the funding receivable, fixed assets and two

weeks expenses. Together with a normal level of accounts payable equivalent to a further two week's

expenses this provides an available cash balance to cover one months expenses. The reserves at the end of

December 2007 were £1.8 million below this target, resulting in extended credit having to be taken from

suppliers, as TBBC has no other borrowing facility. This shortfall resulted despite improvements in the

collection of funding receivable, because expenditure exceeded income during the year.

Donor funds are usually granted on an annual basis, the majority by calendar year. The level of reserves is

therefore generally lower at the end of each December than for the majority of the year.

There is a designated fund for potential staff severance costs under Thai law in the event there is no longer a

need for TBBC to support the displaced people of Burma. The trustees review annually the potential cost

and likelihood of closure and set the level of the fund accordingly.

Funds are considered to be restricted where a donor contracts to meet specific expenses, or directs the fund

to be for specific purposes. At 31 st December 2007 TBBC had balances of two restricted funds being carried

over into 2008. The funding agreements allowed for expenditure to be carried over, but would also have

allowed the full funding to have been used in 2007, thus all the income was recognised in 2007.

The Trustee's set specific boundaries within which the Executive Director may operate, which include

financial and fundraising conditions consistent with the Reserves Policy. The trustees carried out their annual

review of the Reserves Policy in October 2007 concluding that it set satisfactory targets.

18


Plans for Future Periods

The political situation in Burma shows no sign of improvement. There is little hope of the refugees returning home in the foreseeable future. Some will be resettled to third countries but the majority will likely remain in

Thailand, and almost inevitably more will cross the border from Burma, The Royal Thai Government have

recently recognised that it would be to the benefit of all stakeholders to assist refugees in more fully realising their human potential and that more could be done in the camps to increase access to skills training and

education, and for income generation projects to be considered.

TBBC intends to consolidate and expand its relief work with increasing focus on development through rights- based approaches. It will use appropriate and innovative approaches that seek not only to address

immediate solutions to short-term needs, but also strategies that build capacity, contribute to peace building and conflict resolution and address root causes over the long-term Committed to meeting humanitarian best

practices and goals, TBBC is looking to improve the ways and quality of its work.

For the first time TBBC has set a Budget for expenditure in 2008 which is lower than the estimated cost of an

open commitment to meet the basic food, shelter and non-food item needs of the entire border population. The Budget is based on an expectation of income available and the need to restore reserves to a level which

ensures adequate liquidity. The shortfall of this restricted budget from the full cost of all the identified needs

is almost £2 million. The food ration has been reduced, supplies of soap and mosquito nets suspended, building materials and emergency relief reduced, and a contingency for camp relocations removed.

Since the budget was set a few weeks ago there has been an unprecedented increase in the price of rice, which will add significantly to the cost of the programme. Donors have been alerted, and the impact is being closely monitored, with further cuts to the programme inevitable if the higher costs continue without

sufficient additional funding forthcoming.

A. Supporting an adequate standard of living

Food Security Due to funding problems in December 2007 the food basket was cut by reducing the quantities of chillies and

fishpaste. Both of these items, although culturally important, are considered condiments, making only a small

contribution to the nutrient content of the food basket, but feedback received from the refugees indicated that

they would have preferred cuts in other commodities. Therefore when further budget cuts became necessary at the beginning of 2008 necessitating a cut in at least one of the primary food basket items it was decided to

cut fortified flour and sugar for adults, effective from April 2008, but at the same time to restore the fishpaste ration to help ease the shock of more cuts. Families will be encouraged to target fortified flour toward

children and pregnant and lactating women in the household. There are minor variations in the rations given to individual camps based on local preferences, but the revised standard provides 2,126 kcal per person day, still meeting the WFP/UNHCR planning figure of 2,100 kcal per person per day.

To replace the chillies previously provided in the food basket, Food Security Assistants are exploring the

viability of growing chilli plants at the household level in camps, and have had success with both harvesting seeds and sprouting seedlings in small nurseries to be 9town in rice sacks or other small spaces. Pending final information on seed cost, type and availability, it is planned to make chilli seeds, seedlings, and support available to all camp residents who want to grow their own chilli plants.

Child feeding campaigns will be conducted by community health workers using the Baby Food poster, to

include information on child feeding and a demonstration on how to make baby food to encourage proper feeding during weaning. The Baby Food poster and the recipe book will be translated into Burmese for

distribution.

Refresher training for health agencies on supplementary feeding programmes will be conducted

Non Food Items The annual supply of mosquito nets and quarterly distributions of soap are casualties of the funding shortfall.

There is concern about the impact on public health and it is hoped that either health agencies or TBBC will be

able to raise funds to restore distributions.

Procurement A price increase of 30% at the end of 2007 for cooking oil has been factored into the Budget. Commodity prices are also affected by the oil price due to considerable transport distances to camps but the biggest

19


concerns for 2008 are both the price and availability of rice. The price rose steeply, by 30%, during January and February 2008. Rice harvests in Thailand are relatively normal but there is an unusually high export demand for Thai rice due to the effects of bad weather on crop yield in China, Vietnam, India and

Bangladesh. Some flexibility may need to be added to the established procurement processes to respond to

this volatile situation.

Monitorinq, Feeding Fiqures For the month of January 2008 all refugees had to be present to receive their rations and new ration books in

order to establish a base line at the beginning of the year. New post-distribution monitoring procedures will be

piloted in the 2rid quarter of 2008. In future it will be possible to carry out random checks on the feeding population at the section level, both for registered and unregistered populations.

Emergency Relief Cross border support has also been reduced in response to the funding shortfall, both to the Mon

resettlement sites and IDP camps, and to the assistance given to IDP's outside camps. There remains

however a significant need and TBBC partners have ample capacity to deliver more assistance if funding becomes available. Consideration will be given to separate fund raising efforts for this assistance.


Weaving Project Additional development funding will be applied for to double the size of this project

Livelihoods TBBC will pursue with other stakeholders the most appropriate livelihood projects and income generation opportunities for the refugees, and how best it can support them.

C. Reducing Aid dependency

Camp Management A training plan for CMP staff will be agreed and implemented, the object initially being more to train new staff

to replace those leaving for resettlement, than any further enhancement of skills.

Community Liaison The pilot community centre in Umpiem Mai camp will begin to function as a communal administration/

training/resource centre for the community's various social groups and as an information hub for the wider

population. Roundtable meetings, to explore and develop CBO collaboration, will be expanded to Mae La

camp. An operational communications strategy will be designed to ensure the diverse sectors of the refugee populations and other stakeholders receive clear, relevant and consistent messages on adjustments to the

provision of rations.

D. Strengthening advocacy

A priority will be advocacy addressing TBBC's funding problems. This will include participation in the EC

consultancy reviewing the efficacy of the current assistance model on the Thailand Burma border, discussing fund-raising strategies with Members, and further oversees lobbying trips.

A medium term strategy for the refugee situation in Thailand will be developed in consultation with the RTG

and Donors. The resettlement impact study and the UNHCR Livelihoods Project will be followed up. TBBC

will further participate in the UNOCHA assessment of humanitarian assistance in eastern Burma.


Strategic Plan It is planned to undertake a major review of the Strategic Plan during 2008

2O


Staff Development The 2008 staff development plan will involve many individual as well as group training modules, based on

the HR Manager's assessment with input from the latest staff appraisals.

Funding Strategy The EC has commissioned a consultancy which will reviewed the efficacy of the existing assistance model in

February and CCSDPT/UNHCR will continue to discuss ways of strengthening the Comprehensive Planning process and developing the medium term strategy. It is hoped that during 2008 a shared plan will emerge with the full support of the Donors which will secure the necessary financial support to overcome the recent

escalation in rice prices and for the next planning period.

The gift catalogue on the website is unlikely in itself to raise significant funds since TBBC is unlikely to be

able to compete with the multitude of other NGOs now using this approach, many of whom are familiar

household names. However the plan is to develop it further and to use it as a tool for direct approaches to

small/medium sized donors. This is time-consuming work and, with no guarantees of substantial dividends, needs to be kept in perspective in relation to other priorities. TBBC's capacity for this however has been

considerably increased with the arrival of a SIDA/ DIAKONIA -supported Communication Officer whose

duties will include a review of TBBC's communications strategy including upgrading of the website and

communications with (potential) donors.

TBBC Member Agencies will also be encouraged to be more involved in expanding TBBC's funding base by helping 'market' the project 'menu' within their own countries and through links on their own websites

21


REPORT of the INDEPENDENT AUDITOR TO THE MEMBERS OF THE THAILAND BURMA BORDER

CONSORTIUM

We have audited the financial statements of the Thailand Burma Border Consortium (TBBC) for the year ended 31 st December 2007 which comprise the principal accounting policies, the statement of financial

activities, the balance sheet, the cash flow statement and notes, These financial statements have been

prepared under the accounting policies set out therein.

This report is made solely to the charitable company's members, as a body, in accordance with Section 235 of the

Companies Act 1985. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the

fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable

company and its members as a body, for our audit work, for this report, or for the opinions we have formed.

Respective responsibilities of trustees and auditors The responsibilities of the trustees (who are also the directors of TBBC for the purposes of company law) for

preparing the Trustees' Report and the financial statements in accordance with applicable law and United

Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) are set out in the

Statement of Trustees' Responsibilities.

Our responsibility is to audit the financial statements in accordance with relevant legal and regulatory requirements and International Standards on Auditing (UK and Ireland) We report to you our opinion as to whether the financial statements give a true and fair view, whether they are

properly prepared in accordance with the Companies Act 1985 and whether the information given in the Trustees'

Report is consistent with the financial statements.

In addition we report to you if, in our opinion, the charitable company has not kept proper accounting records, if

we have not received all the information and explanations we require for our audit, or if information specified by law regarding trustees' remuneration and transactions with the charitable company is not disclosed.

We read the Trustees' Report and consider the implications for our report if we become aware of any apparent misstatements within it.

Basis of audit opinion We conducted our audit in accordance with International Standards on Auditing (UK and Ireland) issued by the

Auditing Practices Board. An audit includes examination, on a test basis, of evidence relevant to the amounts

and disclosures in the financial statements. It also includes an assessment of the significant estimates and

judgements made by the trustees in the preparation of the financial statements, and of whether the accounting policies are appropriate to the charitable company's circumstances, consistently applied and adequately disclosed.

We planned and performed our audit so as to obtain all the information and explanations which we considered

necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial

statements are free from material misstatement, whether caused by fraud or other irregularity or error, in forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements.

Opinion In our opinion:

the financ a statements give a true and fair view, in accordance with United Kingdom Generally Accepted Accounting Practice, of the state of the charitable company's affairs as at 31 st December 2007 and of its

incoming resources and application of resources, including its income and expenditure, for the year then

ended the financial statements have been properly prepared in accordance with the Companies Act 1985; and

the information given in the Trustees' Report is consistent with the financial statements for the year ended

31 st December 2007.

GRANT THORNTON UK LLP REGISTERED AUDITORS CHARTERED ACCOUNTANTS

Hemel Hempstead, England. Date:

22


Thailand Burma Border Consortium

Statement of Financial Activities For the period from 1 st January to 31 December 2007

NOTES

Incoming resources

Incoming resources from generated funds:

Voluntary income

Investment income

Other incoming resources

Total incoming resources

For the period 1 January to 31 December 2007 Period I Jan to

Unrestricted Funds Restricted Total 31 Dec 2006

General Desiq.nated Funds Funds Total Funds

£ £ £ £ £

Resources expended Costs of generating funds:

Costs of generating voluntary income

Charitable activities

Governance costs

Other resources expended Total resources expended

3 7,871,235 7,284,185 15,155,420 16,587,862 4 10,076 10,076 9,389 5 7,199 7,199

3 6 7 8

Net incoming/(outgoing) resources before transfers Gross transfers between funds

Net movement in funds in period

Reconciliation of Funds Total funds as at beginning of period Change in translation of financial statements

Total funds carried forward

7,888,510 7,284,185 15,172,695 16,597,251

18,463 18,463 5,242 9,177,279 7,363,203 16,540,482 15,008,619

12,440 12,282 24,722 28,082 72,236 (66,134) 6,102 122,339

9,280,418 7,309,351 16,589,769 15,164,282

(1,391,908) (25,166) (1,417,074) 1,432,969

(1,450) 1,450 0

(1,393,358) 1,450 (25,166) (1,417,074) 1,432,969

2,056,198 106,519 369,999 2,532,716 1,109,007 63,325 5,399 17,877 86,611 (9,260)

726,165 113,368 362,720 1,202,253 2,532,715

23



Balance Sheet As at 31 December 2007 and 31 December 2006

NOTES Fixed assets Tangible assets 11

31 December 2007 31 December 2006 £ £

108,099 102,708

2,220,852 3,932,843 706,662 759,977

2,927,514 4,692,820

1,833,360 2,262,813

1,094,154 2,430,007

1,202,253 2,532,715

1,202,253 2,532,715

362,720 369,999

726,165 2,056,198 113,368 106,519

1,202,253 2,532,716

Current assets Debtors Cash at banks and in hand

Liabilities Creditors falling due within one year

12

13

Net Current assets

Total assets less current liabilities

Net assets

The funds of the charity Restricted income funds Unrestricted income funds: General Fund Designated fund

Total charity funds

The financial statements on pages 2.• to 3'Zwere approved by the Board of Directors on 9 th April 2008

and were signed on it's behalf by:

The accompanying notes form an integral part of these financial statements

24



S;.atement of cash flow For the period from 1 st January to 31 December 2007

Cash Flow Statement NOTES

For the period 1 January 2007 to 31 December 2007

£


£

Net cash flow from operating activities 18 (56,736) 575,495

Returns on investments and servicing of finance Interest received 10,076 9,389

Capital expenditure and financial investment (Payments to acquire tangible fixed assets) Receipts from sales of fixed assets

(49,521) (44,383) 7,199 4,524

Increase/(Decrease) in cash (88,982) 545,026

Reconciliation of changes to cash flow to movements in net funds

Net funds as at beginning of the period Exchange differences Increase/(Decrease) in cash in the period Change in net debt from cash flows Exchange differences Net funds as at end of the period

19 759,977 219,699 15,897 3,825

(88,982) 545,026 686,892 768,550 19,770 (8,573)

706,662 759,977

The accompanying notes form an integral part of these financial statements

25


1. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared under the historic cost convention, and in accordance with the Statement of Recommended Practice Accounting and Reporting by Charities issued in March 2005

(SORP 2005), applicable UK Accounting Standards, the Companies Act 1985 and Charities Act 1993.

TBBC operates in Thailand, and its accounting records are maintained in Thai baht. The Financial

Statements have been converted to UK Pounds using exchange rates for balances as at the period end, and at the average exchange rate for the Statement of Financial Activities, with differences posted to

Fund Balances.

Incoming resources

All incoming resources are recognized once the charity has entitlement to the resources, it is certain that

the resources will be received and the monetary value of incoming resources can be measured with

sufficient reliability. Such income is only deferred when the donor specifies that the grant or donation

must only be expended in future accounting periods.

Voluntary income consists of grants, donations and gifts that provide core funding or are of a general nature. Gifts in kind have been valued at estimated market value.

Investment income consists of bank interest and is recognized on a receivable basis.

Income from charitable activities consists of income received as a result of research activities carried out

by TBBC.

Other income consists of gains on the disposal of fixed assets and gains on exchange rates.

Resources expended

All expenditure is accounted for on an accrual basis, and recognized when there is a legal or constructive

commitment to the expenditure.

Irrecoverable VAT in Thailand is charged against the category of resources expended for which it was incurred.

Costs of generating funds are those costs incurred in attracting voluntary income and raising funds.

Costs of Charitable activities comprise all costs incurred in the pursuit of the charitable objects of TBBC, including both the direct costs and support costs relating to these activities.

Governance costs comprise costs attributable to ensuring public accountability and compliance with

regulations.

Tangible fixed assets

Individual fixed assets costing UK pounds 862 (Thai baht 60,000) or more are capitalised at cost.

Tangible fixed assets are depreciated on a straight line basis over their estimated useful lives as follows:

Asset Cate,qory Annual rate Office equipment 20% Computers 33% Vehicles 20%

26


Fund structure

There are a number of restricted income funds to account for situations where a donor contracts to meet

specific expenses, or directs the fund be for specific purposes.

All other funds are unrestricted income funds. Within unrestricted funds there is a designated fund which

is set aside for potential severance costs. The value of the designated fund in relation to the potential liability and its likelihood is reviewed annually by the trustees.

Foreign currencies

Transactions in foreign currencies are recorded at the exchange rate ruling at the date the transaction

occurred.

The Thai baht value of foreign currency assets and liabilities as at the period end have been adjusted by using the Bank of Thailand rates for those dates, with differences taken to the Statement of financial

activities.

The net value of exchange differences for the accounting period is recorded either as an exchange gain under income or as an exchange loss under expenses

Employee benefits

TBBC operates a Staff Provident Fund by deducting 11% from basic salary of the staff participating in the

Plan, and matching the staff contribution. The contributions are invested in a government registered provident fund managed by a recognized financial institution. Staff are entitled to the benefits upon resignation from TBBC. TBBC's contributions to the Plan are charged to the statement of financial

activities in the year to which they relate.

2. LEGAL STATUS OF TBBC

The Thailand Burma Border Consortium (TBBC) was incorporated in England on 11th October 2004, having previously operated as the Burmese Border Consortium (BBC), an entity without legal status

under licence from the Ministry of Interior of the Royal Thai Government. BBC had five Member

Agencies, a Board of Directors and an Advisory Committee. The Board commissioned a consultant to

advise on the Governance and Management structure, and agreed the consultants recommendations to

incorporate. All 5 of the members of BBC at 10th October 2004 became members of TBBC, along with

an additional 5 members. Charity status was granted on 13th May 2005. Restructuring of the entity was

accounted for under merger accounting and TBBC's opening fund balance is that which existed at 10th

October 2004.

27


3. VOLUNTARY INCOME AND COST

Voluntary Income Donations Grants Income resulting from marketing events/publications* Gifts in kind

Total Voluntary Income

For the period 1 January to 31 December 2007

Period 1 Jan to

31 Dec 2006

Unrestricted Restricted Total Total £ £ £ £

11,598 11,598 1,376 7,835,083 7,284,185 15,119,269 16,584,580

228 228 1,840 24,326 24,326 66

7,871,235 7,284,185 15,155,420 16,587,862

8,136 8,136 10,328 10,328 5,242

18,463 18,463 5,242

7,852,772 7,284,185 15,136,957 16,582,620

Fundraising Marketing Donor's meeting

Total cost of generating voluntary income

Net voluntary income

A breakdown of the principal funding sources is provided in the Financial Review section of the Trustees

Report.

4. INVESTMENT INCOME

Investment income of £10,076 (previous period £9,389) arises from the bank deposit accounts.

5. OTHER INCOMING RESOURCES

Gain from sold fixed asset Gain on exchange rate


Period 1 Jan to

31 Dec 2006 £ £

7,199

7,199

28


6. CHARITABLE ACTIVITIES EXPENDITURE

Period For the period 1 Jan to

1 January to 31 December 2007 31 Dec 2006

Unrestricted Restricted fund fund Total Total

£ £ £ £

Rice 1,083,831 3,060,253 4,144,084 4,488,867 Other food 1,861,179 1,841,709 3,702,887 3,628,306 Non-food items 3,161,505 1,589,759 4,751,264 3,265,892 Medical 110,473 110,473 102,424 Other assistance 430,415 430,415 385,305 Programme support 525,079 26,001 551,080 514,412 Emergency relief 1,038,746 821,581 1,860,581 1,746,255 Administration 966,051 23,900 989,951 877,058

9,177,279 7,363,204 16,540,482 15,008,619

7. GOVERNANCE COST


Period 1 Jan to

31 Dec 2006

Unrestricted Restricted fund fund Total Total

£ £ £ £

Audit •e 11,354 12,282 23,636 26,809 Legalfee Meetings 1,086 1,086 1,933

12,440 12,282 24,722 28,082

8. OTHER RESOURCES EXPENDED

Loss on Exchange

9. ANALYSIS OF STAFF COSTS


Period 1 Jan to

31 Dec 2005 £ £

6,102 122,339

£

Salaries and benefits 620,465

TBBC had an average of 52 (previous period 49) employees during the period. None of these employees were paid over £60k.

10. AUDITORS REMUNERATION

The auditor's remuneration of £23,636 (previous period £26,809) related solely to the audit.

£ 549,407

29


11. TANGIBLE FIXED ASSETS


Office Equipment

£

Period 1 Jan to

31 Dec 2006

Computers Vehicles Total Total £ £ £ £

Cost: As at beginning of the period Additions Disposal Change in translation of financial statements As at end of the period

6,009 10,412 241,989 258,410 222,722 1,482 48,039 49,521 44,383

(49,643) (49,643) (9,659)

345 524 12,126 12,995 963

7,836 10,936 252,511 271,283 258,410

Depreciation: As at beginning of the period Charge for the year Disposal Change in translation of financial statements As at end of the period

5,883 8,649 141,169 155,701 116,409 400 1,026 41,761 43,187 44,012

(43,528) (43,528) (4,990)

308 464 7,052 7,824 271

6,591 10,139 146,454 163,184 155,701

Net book value As at beginning of the period 126 1,763 100,820 102,708 106,313

1,245 797 106,057 108,099 102,708 As at end of the period

12. DEBTORS

At 31 At31 December December

2007 2006 £ £

Trade debtors Other debtors Prepayments and accrued income

2,171,059 3,834,807 9,808 8,096

39,985 89,940

2,229,852 3,932,843

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors Accruals

At 31 At 31 December December

2007 2006 £ £

1,751,814 2,228,383 81,546 34,430

1,833,360 2,262,813

30


14, PROVISIONS FOR LIBILITIES AND CHARGES

There were no provisions made in the current or previous periods.

15. TRANSFERS BETWEEN FUNDS

£1,450 (previous period £35,907) of the unrestricted fund was transferred to the designated fund for

potential severance pay during the period.

16. RELATED PARTY TRANSACTIONS

There were no transactions with Members, other than for funding received.

Trustees did not receive any remuneration from TBBC,

Trustees did not receive any expense reimbursement from TBBC.

17. ANALYSIS OF NET ASSETS BETWEEN FUNDS

At 31 December 2007

At 31 December

2006

General Restricted Fund Funds Total Total

£ £ £ £

Tangible fixed assets Debtors Cash at bank and in hand Creditors falling due within one year

108,099 108,099 102,708 86,370 2,134,482 2,220,852 3,932,843

1,659,339 (952,677) 706,662 759,977 (1,014,275) (819,085) (1,833,360) (2,262,813)

839,533 362,720 1,202,253 2,532,715

18. RECONCILIATION OF NET OUTGOING RESOURCES TO NET CASH FLOW FROM

OPERATING ACTIVITIES

/'!et outgoing resources

Investment income Loss / (Gain) on disposal of assets Depreciation charges Increase in debtors Increase in creditors Net cash outflow from operating activities

For the period 1 January 2007 to

31 December 2007 £


£ (1,417,074) 1,432,969

(10,076) (9,389) (1,084) 144 43,187 44,012

1,856,384 (2,518,513) (528,073) 1,626,272 (56,736) 575,495

31


19. ANALYSIS OF MOVEMENT IN FUNDS

Cash in hand and at bank: At beginning of period per Balance Sheet Exchange differences At beginning of period at average exchange rate Movement At end of period at average exchange rate Exchange differences At end of period per Balance Sheet

20. FUND MOVEMENTS IN THE PERIOD

For the period 1 January 2007 to

31 December 2007 £


£

759,977 219,699 15,897 3,825

775,874 223,524 (88,981) 545,026 686,893 768,550 19,769 (8,573)

706,662 759,977

Balance at Incoming Resources Transfers Change in Balance at

31 Dec-06 Resources Expended translation 31 Dec-07 £ £ £ £ £ £

Christian Aid

Church World Service

Czech Republic ICCO ICCO (ECHO) !RC (PRM) IRC (USAID) Open Society Institute

Poland

164,715 164,715 73,186 73,186 26,230 26,230 53,904 53,904

3,915,177 3,915,177 269,148 2,165,051 2,439,830 5,631 85,531 866,522 611,045 11,654 352,662 15,320 9,776 15,640 602 10,058

9,624 9,624 Total Restricted Funds

Designated Fund Severance Pay Unrestricted General Fund

369,999 7,284,185 7,309,351 17,887 362,720

106,519 1,450 5,400 113,368

2,056,198 7,888,510 9,280,418 (1,450) 63,325 726,165 2,532,716 15,172,695 16,589,769 86,611 1,202,253 Total Funds

32



Statement of Financial Activities (Thai Baht) For the period from I st January to 31 December 2007

NOTES

Incoming resources

Incoming resources from generated funds:

Voluntary income

Investment income

Other incoming resources

Total incoming resources

3 4 5

Resources expended Costs of generating funds:

Costs of generating voluntary income

Charitable activities

Governance costs

Other resources expended Total resources expended

3 6 7 8

Net incoming/(outgoing) resources before transfers Gross transfers between funds

Net movement in funds in Period

Reconciliation of Funds Total funds as at beginning of period Change in translation of financial statements

Total funds carried forward

Period Jan to

31 Dec 2006

For the period January to 31 December 2007

Unrestricted Funds Restricted Total

G•eneral Desi.qnated ,Funds Funds Total Funds

Baht Baht Baht Baht Baht

542,859,370 502,372,061 1,045,231,431 1,154,924,918

694,898 694,898 653,733

496,522 496,522

544,050,790 502,372,061 1,046,422,851 1,155,578,651

1,273,369 1,273,36g 364,960

632,933,956 507,821,750 1,140,755,706 1,044,970,630

857,927 847,060 1,704,987 1,955,204

4,981,939 (4,56'1,125) 420,814 8,517,802

640,047,191 504,107,685 1,144,154,876 1,055,808,596

(95,966,401 {1,735,624 (97,732,025) 99,770,055

(100,000) 100,000

(96,096,401) 100,000 (1,735,624) (97,732,025) 99,770,055

144,777,094 7,500,000 26,051,656 178,328,750 78,558,696

48,680,693 7,600,000 24,316,032 80,596,725 178,328,750

33



Balance Sheet (Thai Baht) As at 31 December 2007and 31 December 2006

Fixed assets Tangible assets

Current assets Debtors Cash at banks and in hand

Liabilities Creditors falling due within one year

Net Current assets

Total assets less current liabilities

Net assets

The funds of the charity Restricted income funds Unrestricted income funds: General Fund Designated fund

Total charity funds

NOTES

11

12

13

31 December 2007 31 December 2006 Baht Baht

7,246,746 7,231,705

148,881,692 276,911,842 47,373,264 53,510,073 196,254,956 330,421,915

122,904,977 159,324,870

73,349,979 171,097,044

178,328,750 178,328,750

80,596,725 178,328,750

24,316,032 26,051,656

48,680,693 144,777,094 7,600,000 7,500,000

80,596,725 178,328,750

34



Statement of cash flow (Thai baht) For the period from 1 s• January to 31 December 2006

Cash Flow Statement NOTES


Baht


Baht

Net cash flow from operating activities 18 (3,912,923) 40,068,672

Returns on investments and servicing of finance

Interest received 694,898 653,733

Capital expenditure and financial investment

(Payments to acquire tangible fixed assets) Receipts from sales of fixed assets

(3,415,306) (3,090,146) 496,522 315,000

Increase/(Decrease) in cash (6,136,809) 37,947,259

Reconciliation of changes to cash flow to movements in net funds

Net funds as at beginning of the period 19 53,510,073 15,562,814

Increase/(Decrease) in cash in the period (6,136,809) 37,947,259

Net funds as at end of the period 47,373,264 53,510,073

35

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