annual report 2010
DESCRIPTION
Annual Report of the year 2010TRANSCRIPT
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TABLE OF CONTENTS
Foreword .................................................................................................................................................. 3
Part 1: General
Mission & objectives ................................................................................................................................ 5
Organization ............................................................................................................................................. 6
Reports of activities .................................................................................................................................. 8
Projects ...................................................................................................................................................10
Cooperation ............................................................................................................................................14
Facilitating processes .............................................................................................................................15
Part 2: Financial Report
Profit and loss statement .......................................................................................................................17
Discussion of profit and loss statement .................................................................................................20
Balance sheet .........................................................................................................................................22
Discussion of the balance sheet .............................................................................................................23
Appendix: 2010 annual audit by van Zwol Wijntjes, Amersfoort ..........................................................25
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FOREWORD
In November 2010, the Dutch government decided to cut down the development budget and to
focus the development cooperation on four areas. The first focus area is called food security: good
news, because most of the activities of the DIO Foundation are related to food security. Healthy
animals mean nourished and healthy people and that is a major goal of DIO. On the other hand:
shrinking budgets for development cooperation will also affect us because, our projects in the south
are partly funded by public money. However, most of our financial support comes from individuals
and veterinary practices in The Netherlands. We consider this a very important fact, that strengthens
not only our financial position but also gives us the confidence that we have a lot of support in the
beautiful work of veterinary development cooperation.
During 2010 DIO carried out several activities to realize our objectives. The project in Lengasiti
(Tanzania) has been visited by two DIO-volunteers and they concluded that the project works well to
improve the health of the animals. The evaluation of the project’s first year has also been approved
by the co-financer Cordaid. This project will be continued in 2011. Another project dealing with cattle
has been finished in 2010: the USSS project in India. Through this project, about one hundred women
have received better living standards because now they can make money by selling milk from their
dairy cow. Another activity in the south in 2010 was the support of the ‘Donkey Day’ in Malawi. This
day was organized to give attention to correct treatment of donkeys and to promote awareness
about the many possibilities of working with donkeys.
The number of questions for the Veterinary Information Service was – as expected – low in 2010. The
growing availability of the Internet in developing countries decreases the need for a Q&A service
over the years. For this reason, we concluded that a new – more pro-active – form of informing
people would be more effective. This consists of a more intense collaboration with other NGO’s to
make publications about veterinary aspects of animal husbandry. The concept started with the
writing of a pilot publication about ‘keeping donkeys’, which will be published in 2011.
The activities mentioned above and all the other activities that are necessary to realize our goals are
of course only possible through the great support and commitment of our board members,
volunteers and donors. I want to thank them, but also the sponsors and all other people who have
been involved in the work of DIO. I hope that we can continue our activities in 2011 with your
support to realize our goal: healthy animals, healthy people.
Rens van Rossum
Chairman DIO Foundation
Utrecht, March 14th, 2011
PART 1:
GENERAL
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MISSION & OBJECTIVES
Keeping livestock still is one of the main sources of existence for many people in developing
countries. Animals provide meat, milk and eggs for food and for trade. They can be used as draft
power to pull the plough or for transport purposes. Also, animals represent a capital which can be
used as a pledge for loans or as dowry. This capital also determines someone’s social status in the
community.
When these animals get sick, the existence of whole villages might be in danger. Food supply will
collapse, income will decrease, securities will disappear and some animal diseases such as
tuberculosis, anthrax, rabies and worm infestations can also harm form a threat to human health.
Healthy animals are literally of vital importance!
Our motto therefore is:
Healthy animals, healthy people!
Through different activities, DIO Foundation tries to contribute to healthy, optimally productive
animals in developing countries. DIO advices livestock keepers via the Veterinary Information Service
(a Question and Answer Service); supports several projects in various developing countries; provides
education in the Netherlands to inform people of the necessity of healthy animals in developing
countries and participates in different international networks which have the same area of interest.
In this annual report we summarize the different activities that have been undertaken by DIO in 2010
and their outcomes.
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ORGANIZATION
DIO Foundation is an officially registered NGO, run by unrewarded volunteers only. These are mainly
veterinary students at Utrecht University, but also/together with veterinarians and volunteers with a
non-veterinary background.
Since 2001, DIO has held the so called “Verklaring van geen bezwaar” (Declaration of no objection) of
the Centraal Bureau voor Fondsenwerving (CBF, Dutch institution which supervises
fundraising activities of associated NGO’s). In 2009, this declaration has been replaced
by the “Certificaat voor kleine goede doelen” (Certificate for small charity
organizations). On September 15th
2009, the CBF granted DIO to hold this certificate for
a period of 3 years. Next to this, DIO holds the ANBI (Algemeen nut beogende
instelling, Public Welfare Institution) declaration of the Dutch Tax Institution.
Board
The board is composed of unpaid volunteers. Members of the board are appointed for a period of
three years. In January 2010, the board was constituted as follows:
• Chairman: Drs. David Speksnijder
(Practicing veterinarian at DAP Tweestromenland, Wijchen)
• Secretary: Drs. Ginny van de Meeberg
(Veterinary student)
• Treasurer: Drs. Rens van Rossum
(Veterinary student)
• VIS-coördinator: Drs. Rinnert van den Bergh
(Veterinary student)
• General board member: Drs. Leen Stam
(Practicing veterinarian at DAP Veenendaal)
• Public Relations: Drs. Alexandra Knossenburg
(Veterinary student)
On the 22nd
of November, Drs. Leen Stam resigned from his board position. Drs. Ir. Marco de Mik
(veterinary student) and Ms. Danjella Nanninga (veterinary student) have been accepted as new
board members. Marco de Mik will be responsible for the volunteers. Danjella Nanninga will be a
general board member and in the future become responsible for the Public Relations.
Advising Committee
The advising committee advices the DIO board. It plays a non-formal role as guarder of the
implementation of the policy proposals. The board can also ask for advice concerning policy
decisions. Members of the advising committee take this chair on a voluntary base and by invitation of
the DIO board.
In 2010, the advising committee was constituted as follows:
• Prof. dr. S.G. van den Bergh
Former professor and dean of the Veterinary Faculty.
• Dr. B.E.C. Schreuder
Animal Sience Group, board member Dutch Committee for Afghanistan.
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• Dr. A.J. de Smit
Head of the R&D Virology department, Intervet Schering Plough Animal Health.
• Ir. G. Straver
Wageningen University, projectcoördinator of the “Wetenschapswinkel”.
• Mrs. drs. K. van ’t Hooft
Working at ETC, Leusden.
• Mrs. dr. M. Leeflang
Senior researcher at Academic Medical Centre Amsterdam.
In 2010, the DIO board and the advising committee have had one meeting in October 2010 to discuss
about DIO’s policy as well DIO’s past and current events.
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REPORTS OF ACTIVITIES
Providing information and book requests
The growing availability of information on the internet has resulted in a decline of questions asked to
the VIS. As a result we have in the past concluded that answering questions is no longer our main
focus. The VIS will now start to
focus more on long term
relationships with organizations.
Support will still be provided
through information supply, but
more in situations of long standing
relationships with DIO. An example
could be providing booklets from
for example Agromisa.,Agromisa is
a NGO located in Wageningen,
Netherlands, that supports small-
scale farmers and organizations
working on their behalf providing
them with practical information on
sustainable agriculture by means of publishing and expert advice (www.agromisa.org) and giving
additional advice where needed. Throughout 2010, 3 book requests were received. We sent some
general animal health books to Uganda, documentation about fish farming to Madagascar and
publications about poultry husbandry to Cameroon.
Organizational structure
From the end of 2009 onwards, the VIS has been run by two members of the DIO board. This appears
to work well at the moment, due to the small number of veterinary questions being submitted.
Questions are being answered by these two members of DIO, and with only two members the future
plans are easier to establish.
Agromisa
The VIS collaborates with Agromisa in Wageningen, the Netherlands. Agromisa runs a Question- and
Answer Service as well. In the past, several questions related to veterinary topics where forwarded to
the VIS. However, from 2009 on, the VIS no longer received any questions from Agromisa. We still
contribute to the writing of so called Agrodocs. Agrodocs are simple handbooks on subjects such as
goat keeping in the tropics, building an egg incubator, etcetera. DIO will consider to help writing
Agrodocs whenever new ideas come up for new editions, or entire booklets, provided that DIO finds
volunteers who are willing to contribute to the process.
Accessibility on the internet
To increase availability and easy access of the VIS through the internet, some questions and answers
from the past have now been published on our DIO website. Also, the VIS website and the question-
form have been made easier to use and submitting book requests is being encouraged. Hopefully,
this will lead to more questions and book requests in the future.
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Development education
One of the goals of DIO is to highlight Development Cooperation to the general public in the
Netherlands and in special to people with a link with veterinary medicine. In 2010, this has been
accomplished through:
• Publishing our quarterly DIO-Dialogue. This quarterly is being sent to donors, volunteers and
other interested people. The readers are updated about recent activities of the DIO
Foundation.
• Publishing an article on the website and news letter of In Praktijk, a magazine for
veterinarians.
• Several small meetings have been organized on our monthly meeting for volunteers. In these
meetings, students and other people presented their experiences from the field of
Development work.
• Presence at the European Veterinary Conference “Voorjaarsdagen”. There we gave
information about our work and showed movies about our Tanzania project.
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PROJECTS
India: Economic Empowerment through milk animal rearing
Since the summer of 2008, DIO has been supporting another project of the Udhagamandalam Social
Service Society (USSS) in India. DIO has been supporting several projects of USSS since 1995. USSS
has been active in Tamil Nadu, in the south of India, since 1962. In this area, there are three different
fragile groups of people who have the special
attention of USSS: refugees from Sri Lanka, Dalit
women (lowest caste in India) and women who
belong to traditional tribes. These women and
their children are facing big difficulties due to
malnutrition, lack of education and short life
expectances. Many women do not even reach the
age of 40. USSS helps these marginalized women
through helping them organizing themselves into
Self Help Groups. In these groups, women support
each other in developing several economic
activities to increase their income. Even more
relevant is that through these activities, these
women regain their self-respect and self-
confidence and are being more respected by their surroundings. Over 50 years, more than 59.000
women have organized themselves in Self Help Groups.
Together with the women, USSS has implemented a microcredit program. Women can lend a small
amount of money at a bank which is controlled by the women themselves. With this money, the
women can make small investments to set up small businesses. With the profit of the business, they
can support their family and repay their loan and might apply for a bigger loan to expand their
business.
The project that has been started in 2008 in collaboration with DIO, focuses on training of the
involved women. Subsequently, the
women receive a milking cow via a
microcredit program, which has
been set up by USSS in collaboration
with other partners. The women are
supposed to repay the cow via the
profit of selling milk. The trainings
were about breeding, rearing calves,
animal health, local markets and
governmental regulations. The
women learn about where to get
veterinary drugs, how to sell
products, and how to take care of their environment. After the trainings, the women can share their
knowledge with other women of their Self Help Group.
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Hivos (Humanistic Institute for Development Cooperation) supports this project by tripling every Euro
that DIO collects for this project. Hivos is a strong believer of promoting entrepreneurship and
training and advising small and beginning entrepreneurs.
This project has ended and has been evaluated in March 2010.
At the start, 400 women were selected based on their financial and social situation and they all have
been trained in topics like breeding cows, rearing calves, animal health, local markets and
governmental regulations. By the end of the project, only 101 women of the 400 that where
selected, were able to finance a dairy cow trough a microcredit loan. The other 299 women were
below a certain poverty limit, which made them unable to get a microcredit. At this moment, several
ways are being investigated in collaboration with DIO and other partners to help these women who
have received the trainings, but who were not able to receive a dairy cow so that the trainings do not
turn out to be useless.
The 101 women who were able to finance a cow faced some difficulties in finding cows that
produced at least 10 liters of milk a day, which was one of the requirements for good dairy cows. The
government and veterinarians from the region are helping them select these cows.
Besides the cows, 178 women got seeds and small trees via the follow up program of Nilgris District
Cooperative Milk Producers Union (NDCMPU) to make the women able to produce their own food
for the cows. Also via NDCMPU they have access to marketing facilities, veterinary care and other
kinds of help. The production of milk in this specific area has increased and the position of the
women has improved.
The training the women received, contributed to create more awareness of their social and financial
status amongst the local organizations, with the consequence that the local organizations offered
more help to them than was usual.
To conclude, the project has been a success, especially for the women that were able to finance a
cow, because they are now able to take care of themselves and family members and their social
status has been improved. DIO is going to follow the project for some time to check whether all
trained women will be able to run a small business to support their existence. Further, DIO will look
for solutions to the problem of the 299 trained women without a dairy cow.
This project is partly funded by:
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Tanzania: Establishment of basic veterinary services amongst Masaï pastoralists in Lengasiti
In November 2010 the first year of the project Lengasiti Maasai was completed successfully. A total
of 2067 calves have been immunized against East Coast Fever and 10 Maasai herdsmen and have
been trained as a Community Animal
Health Workers (CAHWs) and have
been equipped with a suitcase with
some tools and veterinary medicines.
These CAHWs are supervised by
veterinarians from VETAID Tanzania. In
October, a brief assessment was
performed by two veterinary students
from Utrecht. They concluded that the
CAHWs are doing a very good job,
although some observations and
comments were made. It appears
according to the students that it is still
difficult for CAHWs to charge the costs
for the treatments. However, the VETAID report concludes that the CAHWs do in fact have enough
income to buy a new veterinary backlog for new treatments. Verbal communication with VETAID
shows that CAHWs regularly try to ask more money from Western NGOs by saying that they do not
get enough income from their work to invest in new equipment and veterinary medicines. The
refresher course should at least give
attention to this aspect.
The report of the students and a brief
visit in March 2011 Lengasiti community
members appeared satisfied with the
outcome of the ECF immunization.
According to the community few of the
vaccinated calves died, of a disease other
than ECF. Community members have the
impression that the vaccinated calves are
fitter and more resistant to diseases and
other difficult conditions like drought.
Unfortunately, the co-financing NGO Cordaid decided - as result of the changed government policy in
the Netherlands with respect to the development cooperation in countries like Tanzania – to stop the
funding for this project. DIO decided to continue the project independently. Initially we will focus on
the continuation of the refresher course for the CAHWs by VETAID, which will start soon. In the
Netherlands, several measures are undertaken (including the vaccination day) to raise funds for the
continuation of the vaccination of calves against ECF.
Further information can be found in the year 1 evaluation report to Cordaid and the evaluation
reports made by the students and VETAID.
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Donkey Day
In the summer of 2010, DIO
sponsored the Donkey Day organized
by the Matunkha Centre in Malawi.
The Donkey Day is an annual event
organized to promote the correct,
animal friendly, treatment of
donkeys in the villages. The day
consisted of speeches, drama, dances
and three donkey competitions. Local
media as well as local authorities
(both traditional and governmental)
were invited. The donkeys of the
CBO’s (Community Based
Organization) Mawerewere and
Lumemo were tied for first place in the competition Most Beautiful Donkey. Their decorations
consisted of a wig, a chitenje (local linen cloth) and stuffed animals. The other two competitions
were Best Traffic Donkey, in which the donkey had to pull the cart through a track without cutting
the corners and reverse in a straight line, and Most Obedient Donkey, in which the donkey and
handler had to walk over plastic bags, jump an obstacle, walk underneath a tent and stop on
command. The overall winner of the day, Kanyereyere CBO, excelled at each event and received a set
of lights, reflectors and a donkey-care pack for road safety. During the various competitions, the
workers of the Matunkha Agricultural Dept also informed the visitors about donkeys and their
training – many people were amazed at the size and strength of the 2-day-old foal of Bunda CBO. DIO
and the Matunkha Centre can look back on a successful and eventful day!
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COOPERATION
DIO Foundation considers cooperation building as an important activity. It offers opportunities to
exchange information and expertise between organizations so that knowledge, skills and equipment
can be used more efficiently. It also offers opportunities to link several NGO’s with eachother.
Through these networks, DIO tries to gain a stronger voice in policy influencing and public opinions.
For these reasons, DIO is part of several networks and alliances.
Vétérinaires Sans Frontières Europa (VSF-E)
VSF-E has been functioning for several years now, mainly as a discussion platform and network for
alliances between different VSF-E members. Some VSF-E members perform joint projects as well in
Europe as in other continents.
In 2010, VSF-E, received a legacy of €44.000,-. In the General Assembly of
July 2010, VSF-E decided to allocate this money towards better
coordination within the network, through employing a coordinator for our
network. This coordinator function has been integrated in a new DEP
(Development Education Program) proposal for subsidy from the European Union. This DEP program
is a joint program between VSF-Belgium, SivTro (Italy) and AVSF-France and has been accepted. The
amount of the legacy has been used as co-funding for the whole DEP project, including a coordinator
function. Now that this project has been accepted, VSF-E is able to hire a part-time (50%) coordinator
for a period of 3 years. The three VSF members which submitted the DEP proposal are now busy
writing the terms of references for a coordinator, which have to be approved by all VSF-E members.
Veterinary Faculty, Utrecht University
DIO has good contacts with the Veterinary Faculty of Utrecht University. The DIO
office is based in one of the buildings of the Veterinary Faculty and can use the
infrastructure of the Veterinary Faculty like the library and computer network. DIO
keeps close contacts with all kinds of specialists working on the Veterinary Faculty. In this way, DIO
has a broad access to all kind of information and expertise.
Endogenous Livestock Developing Network (ELD)
The ELD Network is a network of persons and organizations, mainly working in developing countries,
who are working in the area of livestock and agriculture. The viewpoint of the ELD
network is that in traditional societies, there are a lot of local resources that can
serve as a basis for development. These resources exist of local empirical
knowledge, culture, traditions, natural resources etc. The ELD-netwerk mainly
functions as a forum for knowledge exchange. DIO actively uses this network for knowledge
exchange and to find experts and organizations working in specific regions or on specific themes.
Other
DIO has many other non-formal collaborations with NGOs and institutions in the Netherlands and
abroad. Examples are Agromisa in Wageningen, Werkgroep Ontwikkelingstechnieken in Enschede,
ETC in Leusden and the Agri-Pro Focus network of NGO’s working in the area of agricultural
development.
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FACILITATING PROCESSES
Volunteers
Although it still turned out to be difficult to commit volunteers for a longer period, this year a
number of new enthusiastic volunteers committed for a longer period. So we are heading forwards,
but it still needs our attention to keep in touch with the volunteers. We focused on monthly
volunteer meetings, however the attendance of the volunteers declined over the year. Therefore,
one of the spearheads for 2011 is to improve the personal communication with the volunteers.
Furthermore, a monthly e-mail update is being send to all persons who are interested in DIO. This
seems to be an adequate manner to keep contact in an easy accessible way; the number of
consignees is gradually growing.
Public Relations
In 2009, DIO has started its money-box project. The purpose of this project is to get money-boxes on
the counter in Dutch veterinary practices, in which pet owners can put money. It seemed hard to get
in touch with the right people from the veterinary clinics to ask whether DIO may send a money-box
to set on the counter. Several money-boxes have been placed by the end of 2009 and in 2010. Still
more veterinary practices will be approached to join this project to collect money for veterinary
projects in developing countries.
DIO was present at the Voorjaarsdagen, a big international congress for veterinarians working in
small animal medicine and horse healthcare. Many veterinarians and other interested people visited
the stand of DIO and were informed about our activities. We showed videos from the Tanzania-
project and promoted our money-box project. We also tried to find practices for Vaccination-day.
On the 16th
of June DIO organized their first
Vaccination-day as a pilot. The purpose of
the vaccination-day is to vaccinate
companion animals in the Netherlands to
raise money for vaccination campaigns in
Tanzania in which livestock will be
immunized against east coast fever. The
second purpose was to create awareness for
the importance of vaccination as a means of
prevention of animal diseases.
Unfortunately, only a few practices
subscribed to support this project (how
many?). This might be due to the relatively
short time we had to organize this activity, and the fact that DIO is still relatively unknown under
practicing vets. However, we have decided to continue the organization of the vaccination day for
some years to make it more known amongst veterinary practices.
On the Veterinary Faculty in Utrecht, different activities have been organized to promote DIO
amongst students and employees. Amongst these was our presence at the first year students
introduction, lectures and the organization of the special “oliebollenactie” in which typical Dutch
New Years dough balls were sold.
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PART 2:
FINANCIAL REPORT
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PROFIT AND LOSS STATEMENT
Actual 2010 Budgeted 2010 Actual 2009
REVENUES
From own fundraising
- Donations 4.816 4.000 5.008
- Gifts 5.392 1.500 5.606
- Money-box project 210 750 0,00
- Sponsorships 300 500 1.650
- Other activities 303 200 226
11.021 6.950 12.490
Other income
- Sold articles - -
- Interest 556 700 940
- Other 731 - -
1.287 700 940
Total revenues 12.308 7.650 13.430
EXPENSES
Spent on objectives
- Development education 1.676 2.512 1.928
- Structural support (projects) 888 8.790 6.806
- Veterinary Information
Service 194 1.578 474
- Networking 703 765 502
3.461 13.645 9.710
Fundraising
- Expenses own fundraising 859 2.083 693
859 2.083 693
Control and administration 1.545 1.780 1.307
Total expenses 5.865 17.508 11.710
Profit or loss for the year 6.443 -9.858 1.720
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Specification and distribution of cost to destination
Objectives Fund Raising
Control and
administration
Total
Actual
Total
Budget
Total
Actual
2010 2010 2009
Expenses Education/ Structural V.I.S. Cooperation/ Fund-
informing Support Networking raising
Grants and subsidies 0,00
- Shipping books 86,47 86,47 550,00 88,54
- Projects 811,00 811,00 10000,00 6591,60
Contributions 0,00
- VSF-E 150,00 150,00 150,00 150,00
Purchases and acquisitions 0,00
- Library 0,00 0,00 200,00 84,95
Outsourced work 0,00
Publicity and communication 0,00 0,00
- General public relations 843,63 843,63 1250,00 650,16
- Write-off DIO T-shirts 0,00 507,50 0,00
- Volunteer recruitment 0,00 0,00 0,00
- DIO-dialoog magazine 1246,25 1246,25 1524,00 1405,91
- Event: Infoavond 336,61 336,61 150,00 108,02
- Symposium 0,00 300,00 200,00
- Small lecture 16,52 16,52 50,00 0,00
Staff costs 0,00 0,00 0,00
Housing costs 0,00 0,00 0,00
Office and general expenses 0,00 0,00 0,00
- General office expenses* 7,00 7,00 9,80 2,80 1,40 27,99 500,00 385,93
- Board and volunteer expenses* 37,47 37,47 52,46 14,99 7,49 149,88 500,00 162,15
- ICT* 32,13 32,13 44,98 12,85 6,43 128,52 165,00 309,92
- Attendance meetings 523,01 523,01 500,00 266,60
- Bank and accountant expenses 1151,19 1151,19 950,00 1095,22
- Other expenses 394,13 394,13 325,00 211,92
Write-down and interest 0,00 0,00
Total 1.675,98 887,60 193,71 703,65 858,95 1.545,32 5.865,20 17.114,00 11.710,92
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* the distribution of these items was made according to the formula:
Objectives
Education/ raising V.I.S. Cooperation/ Fund-
informing Networking raising
25% 25% 35% 10% 5%
Actual Budget Actual
2010 2010 2009
Mean number of staff members 0 0 0
Mean remuneration staff members and supervisors 0 0 0
Loans, advances and guarantees to directors and supervisors 0 0 0
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DISCUSSION OF PROFIT AND LOSS STATEMENT
The financial report has been prepared in accordance with the instruction of the CBF (Richtlijn 650
‘Verslaglegging fondsenwervende Instellingen, versie 2007). The valuation of assets and liabilities
have been at nominal value.
Profit and loss statement
There has been a positive result achieved in 2010 of € 6.442,85. The estimated loss for 2010 was €
9857.63. The huge difference of about € 16,000,- was caused by several factors. First there is about €
10,000,- less devoted to the goals than budgeted. The reason for this lies in the fact that DIO this
year did not find suitable projects to support. The second factor is that the income from fundraising
had been around €4.500, - higher than budgeted, especially caused by a large donation of €4,000, -.
Given the relative size of this gift over the annual turnover of DIO, this leads to a significant shift of
the final result.
Specification and distribution of costs to destination
Part of the costs have been distributed over the four objectives and the fundraising activities of DIO.
The formula for this distribution was: fundraising 5%, education / informing 25%, veterinary
information service 25%, structural support 35% and cooperation/networking 10%. The distribution
over the four objectives is based on the importance of the different areas within the foundation, as
expressed in the statutes. This distribution can basically also be applied to the division of time and
resources of volunteers and board members, and also to the use of the office and ICT equipment.
Income
The benefits of DIO Foundation were about € 4,000 more than budgeted. The income from regular
donations was higher than budgeted (€ 4818.40 vs € 4000.00) and the income from single donations
(€ 5392.15 vs € 1500.00). The money-box project has raised less than budgeted (€ 209.90 vs €
750.00), but unlike last year, revenues are now generated from the money boxes in 2010.
Interest income was lower than budgeted (€ 556.11 vs € 700.00). The item "miscellaneous" in other
income includes the following:
• Sale of a book by a volunteer € 15, -
• The overestimated costs for the accountant for the financial report of 2009 are € 13.45 and
these will be added to the result of 2010.
• Each year, an amount of € 110, - has been reserved for payment of the network connection
of the Utrecht University. Because we have never received these bills and we do not expect
them to come we have decided to delete the balance sheet items. For the year 2009 the
balance sheet item for the network connection will be passed on to 2010. For the years
before, the open accounts for the network connection will be deleted from the balance and
the amounts will be added to the result of 2009.
• For the telephone, the outstanding bookings for 2009 will lapse. This amount is € 284.85 and
will be added to the result of 2010.
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• For the symposium in 2007, an amount of € 307,09 was still set aside to be returned to the
granting party. This party has declared that this amount does not need to be repaid and this
amount is for the benefit of 2010.
• On the balance was a reservation for the project of USSS because this amount was
specifically fundraised for this project. Since the project has ended, the remaining amount of
€ 193.13 was added to the donation fund for projects.
Expenses
The expenses for each objective in 2010 appeared to be lower than budgeted. For the objective
'information and education’ a sum of € 2512.50 was budgeted, while expenditures for 2010
amounted to € 1675.98. Major expenses were the quarterly DIO-dialoog (expenses: € 1246.25,
budget: € 1,500) and the information evening (expenses: € 336.61 budget: € 350, -). Small lectures at
DIO were budgeted at an amount of € 250, - but this expenses turned out to be only € 16.52. The
DIO-dialogue has been released in 2010 only 3 times instead of 4. This explains for the lower cost.
The small lectures at DIO were less well appreciated than expected and therefore less kept: the main
reason for the lower expenditure for 2010.
For the objective ‘structural aid’, an amount of € 887.60 was spent while an amount of € 8790.13 was
budgeted for this post. The reason for the difference is the fact that no suitable projects (that fit into
our strategy and capacities) for 2010 were found. Finding suitable projects to spent the reserved
amount of money for structural aid will be a major priority for 2011. The amount of € 887.60 was
spent on a project in Malawi for training and education of farmers about keeping donkeys.
The expenses for the Veterinary Information Service (VIS) were lower than budgeted (expenses: €
86.47 vs. budget € 1.000,00). For some years, the importance of the V.I.S. has declined. DIO wants to
deal with this new situation by giving a different interpretation to the V.I.S. The new concept for the
V.I.S. will focus on active informing through publications instead of a reactive question-and-answer
service. This concept was in the startup phase during 2010 and will be continued in the next years.
During the startup phase in 2010 there are hardly costs made. The publication of € 86.47 includes the
costs incurred in sending several books to for example Kenya and Cameroon in response to requests
for information.
The costs of management and administration are somewhat lower than budgeted (expenses: €
1545.32 budget: € 1.780). The board-members in 2010 were not paid for their activities.
Total spent on objectives as a percentage of total income:
• Actual 2010: 27%
• Budget 2010: 178%
• Actual 2009: 72%
Fundraising costs as a percentage of income from own fundraising:
• Actual 2010: 12%
• Budget 2010: 30 %
• Actual 2009 6%
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BALANCE SHEET
31-12-2010 31-12-2009
ASSETS
Inventories --- ---
Receivables 636 1.151
Stock: DIO-shirts --- 508
Cash 36.752 38.053
Total Assets 37.388 39.712
LIABILITIES AND OWN FUNDS
Disposable assets --- 19.073
Continuity reserve 15.000 8.500,00
Destination reserve projects 19.208 ---
Donation fund --- 886
Accounts payable
- Project Lengasiti 1.482 8.732
- India, USSS --- 304
- Pressing and possage DIO-dialoog 338 250
- Proceedings Symposium 2007 --- 307
- Accountant, annual report 2009 1.000 900
- Phone costs 250 535
- Network connection 110 220
- Other --- 5
Total liabilities and own funds 37.388 39.712
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DISCUSSION OF THE BALANCE SHEET
Funds and reserves
The disposable assets of DIO in 2009 were € 19,072.45. DIO in 2009 also had a security reserve of €
8.500,-. From fiscal year 2010 the disposable assets will no longer appear as such in the balance. The
disposable assets are now divided in reserves and funds.
The distribution is as follows:
• Continuity reserve € 15,000.00
• Destination reserve projects € 21,552.32
• Destination funds € 193.13
The level of security reserve is based on the amount of the annual sum of expenses. We keep about 2
times the annual sum of expenses as security reserve.
The destination reserve projects is intended to be used for structural support in the form of projects.
This is not a strict obligation, but the Board of DIO has assigned this part of the organizations capital
to be spent on structural support.
The destination fund contains money that has been raised for a specific project during a fundraising
action. In the future this destination fund can be subdivided if an amount of money has been
destined for a specific project.
Cash
There is € 36,738.48 on our accounts at the ING Bank. This is an amount of € 34.928.09,- on the
savings account (rentemeerrekening) and a sum of € 1,810.39 on the other account. The cash is
managed by the treasurer.
Debts: Lengasiti project
In 2010 there are two payments for this project, an amount of € 5196.76 to fund training and a sum
of € 2053.10 to finance a vaccination campaign. Through this payment the debt for this project
decreased by an amount of € 7,249.86 to a debt of € 1,481.98.
The other debts are accounts where the bill on December 31, 2010 had not been received. These
amounts are at nominal value in the balance sheet. The bill for the phone costs for 2009-2010 is not
yet received. The amounts on the balance sheet are therefore based on an estimate. Because the bill
for 2008 probably will not come in, it was decided to take these items off the balance and add the
benefit to the year 2010. The amount on the balance of 2010 will be deferred to 2011, the debts for
the telephone will therefore lapse if the bill does not appear within one year.
The same applies to the costs for the network connection. Again, the invoices are not in and the
amount on the balance sheet are based on an estimate. The amount of balance on 31/12/2009 was
the cost for the years 2009 and 2008. Because the invoices for both years have not been entered
they will expire. The amount of € 110,- on the balance sheet of 31/12/2010 includes the cost of
network connection for 2010 and will be for one year on the balance sheet.
Fixed assets
Currently there are no tangible fixed assets on the balance sheet. All our inventory is written off.
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Stocks
The only items in stock are the DIO T-shirts. These are completely written off in 2010.. Because the T-
shirts were hardly sold and they seemed to represent little value it was decided to completely write
them off.
Claims
The receivables consist of interest receivable (€ 556.11) and the telephone deposit (amount € 80.32).
The first amount is definitely fully collectible, the second sum is not entirely sure.
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APPENDIX: 2010 ANNUAL AUDIT BY VAN ZWOL WIJNTJES, AMERSFOORT