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Pacific Community Financial Statements for the year ended 31 December 2015
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CONTENTS
Contents iiiForeword vPacific Community 5Financial Statements for the year ended 31 December 2015 5Notes to the Financial Statements 2015 9Notes 9Appendices 27Pacific Community Provident Fund 2015 49Note 1 49Note 2 49
v
These financial statements should be read in
conjunction with the Pacific Community
2015 Results Report, which gives a full account of the work of our programmes and the results achieved in collaboration with our members and partners.
Foreword
I am pleased to present the Pacific Community’s (SPC) Financial Statements for 2015 comprising the financial statements and audit reports.
This is the first year that SPC’s financial statements have been prepared according to the International Public Sector Accounting Standards (IPSAS), demonstrating our commitment to high-quality financial reporting and accountability. The move to IPSAS has been a complex task and I commend the efforts of all those involved.
I must acknowledge the work of SPC’s Audit and Risk Committee, a committee of our governing body, which in the words of one of our members ‘adds considerable value to the oversight framework for SPC’. We are grateful to Australia for its support of this key mechanism. The Committee met three times in 2015, noting in its report for the year that SPC’s financial processes, financial management and reporting systems have improved enormously but also stressing the urgency of ensuring sustainable financing of SPC’s work.
In this regard, it is clear that our funding has not kept pace with the demand for SPC’s services – a situation exacerbated by currency volatility and heavy reliance on project funding. With the approval of our governing body, we have therefore embarked on a three-year plan to move to a sustainable financial footing. The plan includes prioritising our services in partnership with our members, as outlined in the Pacific Community Strategic Plan 2016–2010, appointment of a Head of Fundraising, and a move to full cost recovery for the services required to deliver development projects, beginning with ICT services.
We acknowledge with gratitude the contribution that our development partners make to enabling us to develop and provide scientific and technical expertise and knowledge for the benefit of Pacific Island people. Above all, I thank the members of the Pacific Community whose partnership is critical to the effectiveness and sustainability of our work.
Colin TukuitongaDirector-General
1
Financial Statements and Audit Reports for the year ending 31 December 2015
2
3
4
5
Pacific Community
Financial Statements for the year ended 31 December 2015STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2015
2015 2014 restated 2014Note CFP Units CFP Units CFP Units
Cash and cash equivalents 8 67,324,144 58,191,158 58,191,158Assessed contributions receivable 9 881,236 1,727,050 1,727,050Project funds receivable 16 2,952,332 3,960,114 3,960,114Other receivables 10 4,076,152 3,109,525 3,109,525Inventories 554,173 570,401 570,282 Current Assets 75,788,037 67,558,248 67,558,129
Property, plant and equipment 11 26,677,220 26,663,856 34,312,614Intangibles 12 8,291 58,315 -Non-current assets 26,685,511 26,722,171 34,312,614
Total Assets 102,473,548 94,280,419 101,870,743
Creditors, accruals and provisions 13 6,519,046 3,721,974 8,279,772Deferred income - program management fees 998,825 678,766 -Assessed contributions payable 9 16,886 57,754 57,754Project funds unexpended 16 59,837,451 52,711,188 52,711,188Loans 14 431,595 420,770 420,770 Current liabilities 67,803,803 57,590,452 61,469,484
Creditors, accruals and provisions 13 4,148,971 4,557,798 -Deferred income - property, plant & equipment 15 2,248,362 2,339,245 27,605,230Loan 14 5,854,731 6,286,812 6,286,812 Non-current liabilities 12,252,064 13,183,855 33,892,042
Total liabilities 80,055,867 70,774,307 95,361,526
NET ASSETS 22,417,681 23,506,112 6,509,217
General reserve 13,802,753 15,134,129 4,911,200Specific reserves 559,097 807,516 723,763Special funds 17 8,055,831 7,564,467 874,254
TOTAL EQUITY 22,417,681 23,506,112 6,509,217
The accompanying Notes and Statement of Accounting Policies form an integral part of these financial statements.
For the Pacific Community
Dr Colin Tukuitonga Martin Van WeerdenburgDirector-General Director Finance
6
STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 31 DECEMBER 2015
Note 2015CFP Units
Voluntary contributions member countries 18 9,045,103
Assessed contributions and host grants 19 11,431,265
Project income member countries 6 19,353,152
Project income non-member countries and organisations 6 41,986,035
Program management fees 3,166,125
Housing income, net 17 485,245
Canteen income, net 17 6,118
Interest income 20 361,366
Other income 21 1,467,193
Total revenue 87,301,602
Staff costs 22 42,244,479
Communication costs 787,689
Operating and other 23 17,606,575
Capital assets projects 1,196,819
Transport and travel 14,590,377
Conference, training and workshop/fieldwork 4,652,332
Grants 24 5,292,636
Publications and production materials 1,025,410
Depreciation and amortisation core 25 868,705
Finance costs 26 125,011
Total expenses 88,390,033
Total operating surplus/(deficit) for the year (1,088,431)
7
STAT
EMEN
T O
F CH
ANGE
S IN
NET
ASS
ETS/
EQU
ITY
FOR
THE
YEAR
EN
DED
31 D
ECEM
BER
201
5
Gene
ral R
eser
ves
Spec
ific
Rese
rves
Spec
ial F
unds
Tota
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erge
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evac
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nP&
E re
plac
emen
tM
inor
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orks
Fore
ign
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olic
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9,92
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81
1.
Gene
ral r
eser
ves r
epre
sent
s the
sum
tota
l of t
he a
ccum
ulat
ed re
sults
aris
ing
from
core
acti
vities
not
ass
igne
d to
a sp
ecifi
c fun
d re
serv
e.2.
Sp
ecifi
c re
serv
es c
ompr
ises f
unds
ear
mar
ked
for s
peci
fic p
urpo
ses a
nd g
ener
ally
not
ava
ilabl
e fo
r use
s oth
er th
an th
ose
spec
ified
bel
ow.
• Em
erge
ncy
evac
uatio
n –
to c
over
one
-off
cost
s, in
exc
ess o
f ins
uran
ce a
vaila
ble,
whe
re e
mer
genc
y m
edic
al a
irlift
eva
cuati
on is
requ
ired
for s
taff
and/
or th
eir d
epen
dant
s.•
Plan
t & e
quip
men
t rep
lace
men
t – to
pay
for t
he re
plac
emen
t of a
ging
pla
nt a
nd e
quip
men
t. Th
ese
cost
s wou
ld n
ot b
e co
vere
d un
der a
nnua
l bud
geta
ry a
lloca
tions
.•
Min
or w
orks
– to
pay
for c
apita
l wor
ks o
r ren
ovati
ons t
o ex
isting
bui
ldin
g as
sets
.•
Fore
ign
exch
ange
– to
cov
er n
egati
ve im
pact
s of e
xcha
nge
mov
emen
ts.
• Fi
xed
asse
t res
erve
– re
pres
ents
the
net b
ook
valu
e of
core
ass
ets p
revi
ously
exp
ense
d un
der t
he p
revi
ous b
asis
of a
ccou
nting
. The
bal
ance
of t
his r
eser
ve u
nder
IPSA
S is
incl
uded
w
ithin
the
gene
ral r
eser
ves.
3.
Spec
ial f
unds
repr
esen
t the
acc
umul
ated
resu
lts o
f sel
f-fun
ded
activ
ities
, i.e
. hou
sing
and
cant
een.
Rev
enue
s an
d co
sts
incu
rred
for t
hese
acti
vitie
s ar
e in
clud
ed in
the
stat
emen
t of
finan
cial
per
form
ance
.
8
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2015
2015CFP Units
2014 restatedCFP Units
Member government contributions 43,872,779 28,614,714
Non member contributions 50,054,507 36,321,525
Rentals from housing 2,322,887 2,364,125
Canteen sales 783,857 899,053
Interest received 294,977 230,077
Cash inflows 97,329,007 68,429,494
Salaries and related costs (38,174,547) (33,294,445)
Payment for supply and services (45,472,913) (29,774,055)
Housing expenses (1,403,145) (1,835,962)
Canteen purchases (777,739) (855,315)
Interest payments (153,347) (145,701)
Cash outflows (85,981,691) (65,905,478)
Net cash flows provided by operating activities 11,347,316 2,524,016
Proceeds from sale of property, plant and equipment Purchase of property, plant and equipment (2,214,330) (3,843,671)
Net cash flows provided by investing activities (2,214,330) (3,843,671)
Net increase in cash held 9,132,986 (1,319,655)
Cash at the beginning of the year 58,191,158 59,510,813
Cash at the end of the year 67,324,144 58,191,158
STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS
Note Revised budget Actual DifferenceAssessed contributions and host grants 20,501,185 20,476,368 (24,817)Program management fees 5,296,800 3,166,125 (2,130,675)Interest income 350,000 361,366 11,366Other income 429,615 1,467,192 1,037,577Transfer from general reserve 604,700 - (604,700)Project & program income 84,428,400 61,339,187 (23,089,213)Self funding units (special funds) - 491,364 491,364 Total revenue 111,610,700 87,301,602 (24,309,098)
Office of the Director-General 13,107,700 13,218,316 110,616Operations and Management 13,195,200 12,514,137 (681,063)Total administration expenditure 26,302,900 25,732,453 (570,447)
Geoscience 24,212,700 12,338,832 (11,873,868)Economic Development 14,931,000 7,176,156 (7,754,844)Education, Training & Human Development (ETHD) 3,022,400 3,452,793 430,393Fisheries, Aquaculture & Marine Ecosystems (FAME) 15,198,300 12,633,117 (2,565,183)Land Resources 13,788,300 13,067,826 (720,474)Public Health 5,460,200 6,376,569 916,369Social Development 3,969,100 3,863,292 (105,808)Statistics for Development 4,725,800 3,748,995 (976,805)Total programme expenditure 85,307,800 62,657,580 (22,650,220)
Total divisional expenditure 7 111,610,700 88,390,033 (23,220,667)
Net operating surplus / (deficit) for the year - (1,088,431) (1,088,431)
9
Notes to the Financial Statements 2015Note 1
Reporting Entity1. The principal activity of the Pacific Community (SPC) is to undertake research and provide technical assistance and training
in support of the economic and social development of its 22 Pacific Island member countries and territories. SPC is an international development organisation, domiciled in New Caledonia, with regional offices in Fiji and the Federated States of Micronesia. SPC has diplomatic status in each of these countries. The foundation document giving legal status to SPC is the Canberra Agreement of 1947. The controlling body of SPC is the Conference of the Pacific Community, which meets every two years. In the years the conference does not meet, the Committee of Representatives of Governments and Administrations (CRGA) is empowered to make decisions on the governance of SPC.
Note 2Statement of compliance with International Public Sector Accounting Standards (IPSAS)
1. The annual financial statements of SPC have been prepared in accordance with IPSAS and certain transitional provisions as identified in Note 3 (Basis of preparation and authorisation for issue).
Note 3Basis of preparation and authorisation for issue
Basis of measurement1. These financial statements are prepared on an accrual basis of accounting in accordance with IPSAS.2. SPC applies the historical cost concept. Accounting policies have been applied consistently throughout the year. The financial
year is from January to December.
Foreign currency3. Items included in the financial statements of the organisation are measured using the currency of the primary economic
environment in which the organisation operates (“the functional currency”). The functional currency is the Comptoirs Français du Pacifique. The financial statements are presented in units of CFP, which is the Pacific Community’s presentation currency.
4. Foreign currency transactions are translated into the functional currency at the operational rates of exchange at transaction date. The operational rates of exchange approximate market / spot rate.
5. Non-monetary items in foreign currencies measured at historical cost are translated at the exchange rate in effect at the date of transaction.
6. Foreign exchange gains and losses resulting from the settlement of foreign currency transactions and from the translation of monetary assets and liabilities denominated in foreign currencies at year end exchange rates are recognised in the statement of financial performance.
Critical accounting estimate7. Estimates and judgements are continually evaluated and are based on historical experience and other factors,
including expectations of future events that are believed to be reasonable under the circumstances. The organisation makes estimates, judgements and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. Accounting estimates and underlying assumptions are reviewed on an ongoing basis and revisions to estimates are recognised in the year in which the estimates are revised and in any future year affected.
10
Significant estimates and assumptions include: selection of useful life and the depreciation/amortisation method for property, plant and equipment/intangible assets; impairment on assets; liabilities for expatriate repatriation costs; and contingent assets and liabilities.
First time IPSAS adoption8. SPC has adopted the IPSAS referential standards with effect from 1 January 2015. IPSAS is applied in the preparation of these
financial statements, in accordance with the transitional provisions referred to below in paragraph 11. Previously, SPC used a cash-modified basis of accounting, in accordance with the SPC Financial Regulations and donors’ requirements.
9. The financial position of the organisation differs under IPSAS from the previous accounting framework, as shown in the following reconciliation:
Net assets Surplus/deficit
As at 31 December 2014-previous referential 6,509,217 1,416,023
Property, plant and equipment not previously recognised 1,382,464 480,558
Additional depreciation due to change in accounting policy (8,972,788) (562,934)
Recognition of deferred project management fee income (678,766) 316,831
Derecognition of deferred income for core PP&E 25,265,985 81,674
As at 31 December 2014-IPSAS referential 23,506,112 1,732,152
Transitional provisions 10. IPSAS, with effect from 1 January 2015, are applied in accordance with transitional provisions as follows:
• For IPSAS 1, Presentation of Financial Statements, SPC has elected to use the transitional provision allowing the non-presentation of comparative information for the Statement of Financial Performance. However, the information is available in a different format and by division in the segment reporting.
• For IPSAS 18 “Segment reporting”, a statement of the carrying amount of segment assets and liabilities is not included.
Authorisation for use11. These financial statements are certified by the Director-General and presented to the organisation’s governing body, the
Committee of Representatives of Governments and Administrations (CRGA), for adoption.
Note 4Significant accounting policies
Financial assets classification1. SPC classifies financial assets as either held to maturity or receivables. At balance date the only financial assets held by SPC are
cash and cash equivalents and receivables. The values are determined at initial recognition and re-evaluated at each reporting date.
2. Financial assets with maturities in excess of 12 months at the reporting date are categorised as non-current assets in the financial statements. Assets denominated in foreign currency are translated into CFP units at the operational rate of exchange prevailing at the reporting date, with gains and losses recognised in the statement of financial performance.
3. Cash and cash equivalents include cash and short-term, highly liquid assets as well as term deposits that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. These are held with banks and reputable financial institutions.
4. Assessed contributions receivables comprise contributions receivable which represent uncollected statutory revenue from member countries based on enforceable commitments which are recognised as revenue. These are carried at cost less impairment for estimated unrecoverable amounts.
5. SPC allows staff loans from the organisation for specified purposes within a specified time from when a staff member joins the organisation, in accordance with the Manual of Staff Rules. These advances have a maturity of not more than 18 months, and the carrying amount is stated less any impairment and approximates fair value.
Inventories6. SPC carries inventories in the staff canteen, which are goods purchased for resale. Inventories are stated at the lower of cost and
net realisable value. Cost is calculated on a first-in, first-out (FIFO) basis. Net realisable value is the estimated selling price in the ordinary course of business, less applicable variable selling expenses.
11
Property, plant and equipment7. All items of property, plant and equipment are stated at historical cost, less accumulated depreciation and accumulated
impairment losses. This includes costs that are directly attributable to the acquisition of the asset and the initial estimate of dismantling and site restoration costs. Where an asset is acquired for nil or nominal consideration, the fair value at the date of acquisition is deemed to be its cost. The threshold for the recognition of property, plant and equipment as an asset is 500 CFP units or more.
8. SPC applies the cost model to measurement after recognition instead of the revaluation model. Subsequent costs are included in the asset’s carrying amount or are recognised as a separate asset only when it is probable that future economic benefits associated with the item will flow to SPC and the cost of the item can be measured reliably. Repairs and maintenance are charged to the statement of financial performance in the year in which are they incurred.
9. All core assets are fully controlled by SPC and are capitalised at cost. The depreciation of these assets are charged to the statement of financial performance. SPC has capitalised all project assets at cost for which the organisation retains effective control. Assets purchased for ongoing projects and which are controlled by third parties, have not been capitalised.
10. Property, plant and equipment includes right-to-use arrangements for property that meets the criteria for recognition (refer to the section on “right to use arrangements” below).
11. Depreciation of property, plant and equipment is calculated using the straight-line method over the estimated useful lives, except for land, which is not subject to depreciation. When parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items, that is, major components of property, plant and equipment. Assets under construction are not depreciated, as they are not yet available for use.
The estimated useful lives are as follows:
• Motor vehicles, equipment, furniture and fittings 5 years
• Computer equipment 3 years
• Buildings 10 – 50 years
SPC’s building assets comprise office buildings as well as residential properties. The headquarter buildings and the residential complex in Receiving, both of which makes up the major portion of the buildings portfolio, are depreciated by components. The useful life of components varies between 10 – 50 years, and is described below:-
Structure, survey and architect fees 40 years
Roof, painting, electricity, plumbing, air-conditioning, carpentry, etc 20 years
Roads and utilities 40 years
Internal and external arrangements 10 years
12. Given the expected pattern of usage of property, plant and equipment, there are no residual values following full depreciation. A gain or loss resulting from the disposal of property, plant and equipment arises where proceeds from disposals differ from its carrying amount. Gains or losses on disposal are recognised in the statement of financial performance.
Intangible Assets13. Intangible assets are carried at historical cost, less accumulated amortisation and accumulated impairment loss. These assets
are amortised over 3 years.14. Acquired computer software licences are capitalised based on costs incurred to acquire and bring to use the specific software.
Development costs that are directly associated with the development of software for use by SPC are capitalised as an intangible asset.
15. Amortisation is recognised in the statement of finance performance on a straight-line basis on all intangible assets of finite life and at rates that will write off the cost or value of the assets to their estimated residual values.
Impairment of non-cash generating assets16. Non-building assets within SPC’s property, plant and equipment portfolio are non-cash generating assets, along with intangibles.
These are reviewed for impairment at each reporting date. For property, plant and equipment, SPC reviews for impairment during the annual physical verification process. An impairment loss is recognised in the statement of financial performance when the carrying amount of an asset exceeds its recoverable amount. The recoverable amount of an asset is the higher of an asset’s fair value, less costs to sell, and its value in use.
17. Impairment losses recognised in prior periods are assessed at each reporting date for any indications that the impairment of value has decreased or no longer exists. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation and amortisation, if no impairment deficit had been recognised.
12
18. SPC has an immaterial portfolio of cash-generating building assets, currently surplus to requirements and rented externally for the purpose of generating a commercial return. The primary objective of holding these assets however is not for the purpose of generating a commercial return, and therefore no impairment test is applied under the requirements of cash-generating assets.
Financial liabilities classification19. Other financial liabilities consist of accounts payables, accrued liabilities, funds held on behalf of donors and other liabilities and
payables. SPC also has commercial loans taken for the purchase of staff residential housing, and this comprises another financial liability class. These are recognised at fair value, less transaction costs. Financial liabilities entered into with a duration of less than 12 months are recognised at their carrying value.
20. Payables and accruals arising from the purchase of goods and services are initially recognised at fair value and subsequently measured at amortised cost when goods and services are delivered/rendered and accepted by SPC. Liabilities are stated at invoice amounts, less payment discounts at the reporting date. Liabilities are estimated where invoices are not available at the reporting date.
21. Funds received in advance represent contributions received for future periods specified in donor contribution agreements. The funds are only recognised as revenue and applied to the earmarked activities in the specified future period. Project funds unexpended represents funds received from donors that will be recognised as revenue in future years when conditions are met or the revenue is earned, which for SPC is upon use of funds for project activities.
22. Program management fees are charged by SPC to recover part of the overhead cost to SPC as project implementer and recognised as core income as projects are implemented. As the outcome of the service provided can be estimated reliably, revenue associated with these transactions will be recognised by reference to the stage of completion of these transactions at the reporting date.
Employee benefitsShort-term employee benefits23. Short-term employee benefits are those that are expected to be settled with 12 months after the end of the year in which
employees render the related service. Those benefits include home leave benefits, regular monthly benefits (e.g. wages and salaries), compensated absences, other short-term and non-monetary benefits provided to current employees. An expense is recognised when a staff member provides services in exchange for employee benefits. A liability is reported for any entitlement that has not be settled at the reporting date and represents the amount paid or expected to be paid to settle the liability. Owing to the short-term nature of these entitlements, the liabilities are not discounted for the time value of money and are presented as current liabilities.
Post-employment benefits24. Post-employment benefits are those payable after completion of service, but exclude termination payments.25. Post-employment benefits include a pension plan (SPC Provident Fund) and a repatriation grant. The SPC Provident Fund is a
defined contribution benefit plan.26. For the defined contribution post-employment plan, the obligation for each year is determined by the amounts to be contributed
for the year, and no actuarial assumptions are required to measure the obligation or the expense.27. The accounts of the SPC Provident Fund are audited by independent external auditors and reported to the SPC’s governing body
every year.
Other long-term employee benefits28. Other long-term employee benefits obligations are benefits, or portions of benefits, that are not due to be settled within
12 months after the end of the year in which employees provide the related service. These benefits include the non-current portion of home leave.
Termination benefits29. Termination benefits are recognised as an expense only when SPC is demonstrably committed, without realistic possibility
of withdrawal, to either terminate the employment of a staff member before the normal contract end date, or to provide termination benefits or gratuity as a result of an offer made in order to encourage voluntary redundancy. Termination benefits are ordinarily settled within 12 months and are reported at the amount expected to be paid.
Right-to-use arrangements30. Where SPC has signed an agreement for the right-to-use assets without legal title/ownership of the asset, for example through
donated freehold lease of land at no cost, the transaction is a non-exchange transaction. In this case, an asset and revenue is recognised at the point the agreement is entered into. Recognition of an asset is contingent upon satisfying the criteria for an asset. Valuation of the asset will be at the fair value of the resource for which the right to use was acquired at the date of acquisition. The asset is depreciated over the shorter of the asset’s useful life and the right-to-use term. Revenue is also recognised at the same amount as the asset, except to the extent that a liability is also recognised.
13
Revenue recognitionContributions
31. Assessed contributions are non-exchange transactions which are recognised as revenue at the beginning of each financial year, as these constitute statutory membership obligations from member countries and territories.
32. Voluntary contributions are non-exchange transactions which are recognised as revenue when contribution agreements become enforceable, or when cash is received in accordance with SPC’s finance rules and regulations. Revenue is shown net of returns of unused funds to donors and impairment of receivables.
33. Grants and project funding represent support with donor-imposed conditions and could be restricted or unrestricted. Unrestricted grants are grants received which SPC may freely use for its mandated activities. Restricted grants are received in support of specified projects or activities mutually agreed upon between the SPC and the donors.
34. Restricted grants or project funding are only recognised as income upon the fulfilment of donor-imposed conditions.35. Unrestricted grants or project funding are recognised upon the receipt of the confirmed commitment.36. Other revenues and gains are recognised as they are earned.
Expense recognition
37. Expenses are recognised when goods/services are delivered/rendered and accepted by SPC or as specified below.38. Where SPC is the principal implementer/manager in a project and engages sub-recipients to implement specific project activities
on our behalf through secondary contractual arrangements, advances to these organisations are recognised as expenses only upon receipt of supporting documentation confirming acceptable expenditure, and the receipt of the related goods/services in accordance with donor requirements.
Financial risk managementThe organisation is exposed to a variety of financial risks: market risk (such as currency risk), credit risk and liquidity risk. The organisation’s overall risk management programme focuses on the unpredictability of financial markets and seeks to minimise potential adverse effects on the organisation’s financial performance.
CRGA provides principles for overall risk management, as well as policies covering specific areas.
Foreign exchange risk
39. The organisation is exposed to foreign exchange risk arising from currency exposure, primarily with respect to the United States, Australian and New Zealand dollars. In particular, foreign exchange risk arises from donations and transactions, and recognised assets and liabilities. To manage the foreign exchange risk, the organisation has opened bank accounts in different currencies to obtain the most favourable outcome and to settle foreign currency liabilities in the currency received from donors.
40. In addition, a foreign exchange fluctuation reserve (within the Specific Funds) has been set up to cover adverse fluctuation events that may occur in future years.
Credit risk
41. Management has a credit policy in place and exposure to credit risk is monitored on an ongoing basis. Credit risk with respect to trade receivables is limited due to the sovereign debt status of the Assessed Contributions owed by member countries. At balance sheet date, there were no significant concentrations of credit risk.
Liquidity risk
42. Prudent liquidity risk management implies maintaining sufficient cash and the availability of funding through an adequate amount of cash and committed credit facilities.
Cash flow and fair value interest rate risk
43. As the organisation has minimal interest-bearing liabilities, the organisation’s expenditure and operating cash flows are substantially independent of changes in market interest rates.
44. The group’s interest rate risk arises from interest-bearing assets (classified as cash and cash equivalents). Variable rates expose the group to cash flow interest rate risk. Cash investments are limited to financial institutions with high credit quality.
14
Commitments, provisions and contingenciesCommitments
45. Commitments are future expenses and liabilities to be incurred on contracts entered into at the reporting date for which SPC has minimal discretion, if any, to avoid in the ordinary course of operations. Commitments relating to employment contracts are excluded. Commitments include:• Capital commitments-aggregate amount of capital expenses contracted for but not recognised as paid or provided for at
year end;• Contracts for the supply of goods and services which SPC expects to be delivered in the ordinary course of operations; and• Other non-cancellable commitments.
Provisions
46. A provision is recognised if, as a result of a past event, SPC has a present legal or constructive obligation that can be estimated reliably and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are measured at the present value of the expenses expected to be required to settle the obligation.
Contingencies
47. A contingent asset is disclosed when an inflow of economic benefits or service potential is probable. If it has become virtually certain that an asset is no longer contingent and that its value can be measured reliably, the asset and the related revenue are recognised in the year in which the change occurs.
48. A contingent liability is disclosed unless the possibility that it will be realised is remote. If it becomes probable that a contingent liability will be realised, a provision is recognised in the year in which the change of probability occurs.
Note 5Reclassification of comparatives
3. To improve presentation and/or to account for new operating developments, the following reclassifications/presentation adjustments were made:-a. A new statement of financial performance is included. This includes all funding sources, whereas only core funding was
included previously. It also includes expenditure by expense category, rather than by division. Housing and canteen income is presented net of expenditure.
b. The equity movements are now presented in a separate statement of changes in net assets. This information was previously included in separate notes to the accounts.
c. The statement of comparison of budget and actual amounts is a separate statement, whereas previously it was included with the statement of financial performance.
d. Intangibles are separately identified in the statement of financial position, rather than being included with property, plant and equipment. 58,315 CFP units are recognised separately for intangibles in 2014.
e. The Social Development Division (SOC) was created in 2015, and so in the segment report in Note 6 and the projects summary of Note 16, the prior year comparatives are adjusted so as to present the comparative information in both years. 3.9m CFP units have been reclassified to SOC from the Education, Training and Human Development Division (ETHD), where these projects/sections were formerly housed.
f. Property, plant and equipment have been separated into core and project assets, given the different treatment of these categories of assets under IPSAS. As a result the prior year comparative is also split.
g. A new classification of creditors, provisions and liabilities is now included in non-current liabilities. This contains the portion of employee benefit liabilities that is payable within a period greater than 12 months, and was previously included in current liabilities.
h. The classification of project funds on the face of the statement of financial position was previously known as extra-budgetary funds. The change in terminology reflects SPC’s view that this funding stream is not “extra” but a separate and important part of the whole of the organisation.
i. Other supplementary information previously included with the financial statements, that was not necessary to enhance the user’s understanding of the financial statements, and could be readily found in other SPC publically available publications, has been excluded. This relates to the statistical information section. Part of this information included an expenditure by category and expenditure by divisions graph and numerical data, which is now covered in the new statement of financial performance.
15
Note 6Segment reporting
1. SPC segments its funding sources based on its obligations to the donor and or member country. This segmentation also helps the organisation to set objectives and make decisions about the future allocation of resources to priority areas.
Core funds
2. Core funds are primarily assessed membership contributions, levied against each member country. These funds are separately tracked, and SPC is free to use these funds as it sees fit. It also includes related miscellaneous earnings such as interest income. The annual financial statements are the only required reporting to the membership on the use of these funds.
Project funds 3. Project funds are those provided to SPC from donor organisations and member countries over and above their statutory
payments under core funds, for specific projects and purposes. SPC is not free to use these funds how it sees fit. Use and financial reporting must be in line with the donor requirements. SPC does earn a project management fee that is taken to core income as these project funds are expended.
Special funds
4. Special funds are internally generated from the canteen operation and housing unit. The canteen is a shop selling store goods as well as duty-free products exclusively to staff. The housing unit manages SPC’s residential properties, which are occupied by SPC staff. SPC pays 75% of the rental to the housing unit, whilst staff pay 25%. There are no restrictions on SPC on how it chooses to use any surpluses generated from these operations.
16
SEGM
ENT
REPO
RTIN
G:-S
TATE
MEN
T O
F FI
NAN
CIAL
PER
FORM
ANCE
FO
R TH
E YE
AR E
NDE
D 31
DEC
EMBE
R 20
1520
15
Core
Fun
ds20
14 (R
esta
ted)
Co
re F
unds
2015
Pr
ojec
t Fun
ds20
14 (R
esta
ted)
Pr
ojec
t Fun
ds20
15
Spec
ial F
unds
2014
(Res
tate
d)
Spec
ial F
unds
2015
To
tal F
unds
2014
(Res
tate
d)
Tota
l Fun
dsIn
com
eM
embe
r cou
ntrie
s con
trib
ution
s20
,476
,368
19,6
25,1
8519
,353
,152
16,7
98,1
20-
-39
,829
,520
36,4
23,3
05N
on-m
embe
rs c
ontr
ibuti
ons
--
41,9
86,0
3534
,881
,275
--
41,9
86,0
3534
,881
,275
Cant
een,
net
--
--
6,11
843
,739
6,11
843
,739
Hous
ing,
net
--
--
485,
246
321,
592
485,
246
321,
592
Prog
ram
man
agem
ent f
ees
3,16
6,12
54,
408,
207
--
--
3,16
6,12
54,
408,
207
Oth
er1,
828,
558
2,64
9,37
0-
--
-1,
828,
558
2,64
9,37
0To
tal I
ncom
e25
,471
,051
26,6
82,7
6261
,339
,187
51,6
79,3
9549
1,36
436
5,33
187
,301
,602
78,7
27,4
88
Expe
nditu
re
Offi
ce o
f the
Dire
ctor
-Gen
eral
(3,9
25,5
00)
(3,5
72,8
26)
(9,2
92,8
16)
(6,1
73,2
88)
--
(13,
218,
316)
(9,7
46,1
14)
Ope
ratio
ns a
nd M
anag
emen
t(1
0,55
6,24
6)(1
1,21
7,02
0)(1
,957
,891
)(1
,180
,098
)-
-(1
2,51
4,13
7)(1
2,39
7,11
8)To
tal -
Adm
inis
trati
on(1
4,48
1,74
6)(1
4,78
9,84
6)(1
1,25
0,70
7)(7
,353
,386
)-
-(2
5,73
2,45
3)(2
2,14
3,23
2)
Geos
cien
ce(2
,340
,700
)(1
,825
,200
)(9
,998
,132
)(7
,521
,926
)-
-(1
2,33
8,83
2)(9
,347
,126
)Ec
onom
ic D
evel
opm
ent
(626
,500
)(4
98,2
00)
(6,5
49,6
56)
(4,7
91,9
95)
--
(7,1
76,1
56)
(5,2
90,1
95)
Educ
ation
al, Q
ualit
y &
Ass
essm
ent
(1,2
85,8
00)
(971
,100
)(2
,166
,993
)(1
,919
,927
)-
-(3
,452
,793
)(2
,891
,027
)Fi
sher
ies,
Aqu
acul
ture
& M
arin
e Ec
osys
tem
s(2
,837
,600
)(2
,684
,482
)(9
,795
,517
)(9
,923
,361
)-
-(1
2,63
3,11
7)(1
2,60
7,84
3)La
nd R
esou
rces
(1,9
01,5
00)
(1,6
47,2
00)
(11,
166,
326)
(6,9
37,9
17)
--
(13,
067,
826)
(8,5
85,1
17)
Publ
ic H
ealth
(1,6
18,6
00)
(1,1
68,6
73)
(4,7
57,9
69)
(7,2
77,7
03)
--
(6,3
76,5
69)
(8,4
46,3
76)
Soci
al D
evel
opm
ent
(846
,700
)(7
28,1
57)
(3,0
16,5
92)
(2,9
20,3
04)
--
(3,8
63,2
92)
(3,6
48,4
61)
Stati
stics
for D
evel
opm
ent
(1,1
11,7
00)
(1,0
03,0
83)
(2,6
37,2
95)
(3,0
32,8
76)
--
(3,7
48,9
95)
(4,0
35,9
59)
Tota
l - P
rogr
amm
es(1
2,56
9,10
0)(1
0,52
6,09
5)(5
0,08
8,48
0)(4
4,32
6,00
9)-
-(6
2,65
7,58
0)(5
4,85
2,10
4)
Tota
l Exp
endi
ture
(27,
050,
846)
(25,
315,
941)
(61,
339,
187)
(51,
679,
395)
--
(88,
390,
033)
(76,
995,
336)
Net
surp
lus /
(defi
cit)
for t
he y
ear
(1,5
79,7
95)
1,36
6,82
1-
-49
1,36
436
5,33
1(1
,088
,431
)1,
732,
152
17
Note 7Comparison to budget
1. The reduced income against budget is due to lower execution of projects under the Geoscience, Economic Development and Fisheries, Aquaculture & Marine Ecosystems (FAME) divisions. This resulted in a decline in management fee. Under IPSAS the project income and management fee are recognised based on project expenditure (project execution).
2. Other income was lower than budget due to exchange losses from holding foreign currency bank accounts.3. The increase in expenditure over budget for the DG’s office relates mainly to unfunded activities relating to executive support
and the development of the new strategic plan.4. The increased expenditure against budget was contributed to with the provisioning for doubtful debts and ineligible project
costs amounting to 1.36 million CFP units.
Note 8Cash and cash equivalents
31/12/2015 31/12/2014 (restated)Cash held in bank accounts 54,408,516 50,025,627Petty cash 16,522 7,861Term deposits 12,899,106 8,157,670Total cash and cash equivalents 67,324,144 58,191,158
1. Cash held in bank accounts includes cash held at headquarters and regional offices in various currencies.
Cash and cash equivalents by currency
31/12/2015 31/12/2014 (restated)Australian dollar 4,730,267 4,480,569Comptoirs français du Pacifique (CFP) 20,334,840 22,683,534Euro 1,659,453 8,856,881Fijian dollar 36,711,441 18,635,285Great Britain pound sterling 3,755 -New Zealand dollar 1,720,790 352,327Samoan tala 58,846 106,941Solomon dollar 33,372 130,797Tongan pa’anga 435,781 455,766United States dollar 1,531,456 2,265,738Vanuatu vatu 104,143 223,320Total cash and cash equivalents 67,324,144 58,191,158
18
Note 9Assessed contributions receivable and payable
31/12/2015 31/12/2014 (restated)
Assessed contributions receivable 1,281,236 2,127,050
Provision for impairment (400,000) (400,000)
Total assessed contributions receivables 881,236 1,727,050
Assessed contributions received in advance 16,886 57,754
Total assessed contributions payables 16,886 57,754
1 year 686,391 1,532,127
2-4 years 265,235 289,635
over 4 years 329,610 305,288
Provision for impairment (400,000) (400,000)
Assessed contributions receivables 881,236 1,727,050
1. SPC assesses the impairment of doubtful debts at each balance date. Currently all balances over 4 years old are provided for in full.
Note 10Other receivables
31/12/2015 31/12/2014 (restated)
Receivable from canteen 79,964 84,488
Receivable from third parties (deposits) 100,403 102,922
Receivable from staff 44,725 125,801
Receivable from projects and other debtors 3,851,060 2,796,314
Total other receivables 4,076,152 3,109,525
Note 11Property, plant and equipment
1. SPC has two broad categories for property: plant and equipment, and core and project assets. Core assets include assets purchased and recorded by the housing unit, the results of which are classified under Special Funds. The category of asset is primarily determined by the funding source from which an asset is purchased, and where funds are provided for capital renovations, a secondary consideration is given to the pre-existing category of the asset undergoing renovations.
2. In 2015, SPC reviewed the useful life of its building assets. Residential buildings, other than the Receiving complex, now have an expected useful life of 30 years, whilst the headquarters and the Receiving complex are depreciated based on components. Previously all property assets were depreciated over 67 years. As a result of this change, depreciation expense increased this year by 0.5 million CFP units. The effect on future periods, as a result of this change, assuming no changes to the asset base, useful lives and asset capitalisation threshold, would be approximately 0.5 million CFP units per year in increased expenses.
3. As at 31 December 2015, SPC did not have any impairment on property, plant and equipment.
19
PRO
PERT
Y, PL
ANT
& E
QU
IPM
ENT
Desc
riptio
nLa
ndBu
ildin
gsTo
tal P
rope
rty
Gen
eral
Eq
uipm
ent
Com
pute
r Eq
uipm
ent
Furn
iture
Hous
ing
Mot
or
Vehi
cles
Inta
ngib
les
Cons
truc
tion
In P
rogr
ess
Tota
lCo
st o
r Val
uatio
n
At 3
1 De
cem
ber
2014
7,52
0,71
231
,441
,110
38,9
61,8
225,
359,
156
8,98
0,91
61,
693,
490
341,
147
1,68
5,81
852
6,13
427
9,64
757
,828
,130
Ch
ange
in a
ccou
nting
pol
icy
rest
atem
ent
307,
700
441,
000
748,
700
24,8
39(1
)1
1215
,600
-59
3,31
31,
382,
464
Re
clas
sifica
tion-
to In
tang
ible
s (N
ote
12)
--
--
--
--
(526
,134
)-
(526
,134
)
At 3
1 De
cem
ber
2014
rest
ated
7,82
8,41
231
,882
,110
39,7
10,5
225,
383,
995
8,98
0,91
51,
693,
491
341,
159
1,70
1,41
8-
872,
960
58,6
84,4
60
Exch
ange
adj
ustm
ent S
uva
-13
4,36
913
4,36
917
0,49
725
4,57
431
,980
6,12
373
,990
--
671,
533
Ad
d ad
ditio
ns-
153,
136
153,
136
193,
081
737,
385
14,5
078,
454
157,
963
-94
4,78
02,
209,
306
Ad
just
men
ts-
--
(3,1
74)
(54,
661)
(2,9
30)
(30)
--
-(6
0,79
5)
Less
disp
osal
s-
--
(193
,762
)(1
53,3
07)
(15,
050)
(2,2
19)
(29,
500)
--
(393
,838
)At
31
Dece
mbe
r 201
57,
828,
412
32,1
69,6
1539
,998
,027
5,55
0,63
79,
764,
906
1,72
1,99
835
3,48
71,
903,
871
-1,
817,
740
61,1
10,6
66
Accu
mul
ated
Dep
reci
ation
At
31
Dece
mbe
r 20
14-
(7,7
36,8
20)
(7,7
36,8
20)
(4,3
18,5
39)
(7,9
77,9
10)
(1,5
20,9
81)
(305
,005
)(1
,188
,442
)(4
67,8
19)
-(2
3,51
5,51
6)
Chan
ge in
acc
ounti
ng p
olic
y re
stat
emen
t-
(8,9
70,5
88)
(8,9
70,5
88)
(6,2
91)
(1,1
28)
5,96
8(2
9)(8
39)
--
(8,9
72,9
07)
Re
clas
sifica
tion
--
--
--
--
467,
819
-46
7,81
9
At 3
1 De
cem
ber
2014
rest
ated
-(1
6,70
7,40
8)(1
6,70
7,40
8)(4
,324
,830
)(7
,979
,038
)(1
,515
,013
)(3
05,0
34)
(1,1
89,2
81)
--
(32,
020,
604)
Ex
chan
ge a
djus
tmen
ts S
uva
-(3
7,80
3)(3
7,80
3)(1
22,3
15)
(220
,594
)(2
6,48
0)(5
,148
)(5
2,05
5)-
-(4
64,3
95)
Ad
d de
prec
iatio
n-
(972
,863
)(9
72,8
63)
(401
,193
)(6
80,6
65)
(66,
138)
(16,
935)
(188
,056
)-
-(2
,325
,850
)
Less
dep
reci
ation
on
disp
osal
s-
--
184,
511
148,
303
12,8
702,
219
29,5
00-
-37
7,40
3At
31
Dece
mbe
r 201
5-
(17,
718,
074)
(17,
718,
074)
(4,6
63,8
27)
(8,7
31,9
94)
(1,5
94,7
61)
(324
,898
)(1
,399
,892
)-
-(3
4,43
3,44
6)
Writt
en D
own
Valu
eAs
at 3
1 De
cem
ber 2
015
7,82
8,41
214
,451
,541
22,2
79,9
5388
6,81
01,
032,
912
127,
237
28,5
8950
3,97
9-
1,81
7,74
026
,677
,220
Mad
e up
of:
Core
7,82
8,41
214
,216
,832
22,0
45,2
4414
5,90
325
4,92
856
,629
19,7
4671
,109
-1,
817,
740
24,4
11,2
99Pr
ojec
t-
234,
709
234,
709
740,
907
777,
984
70,6
088,
843
432,
870
--
2,26
5,92
17,
828,
412
14,4
51,5
4122
,279
,953
886,
810
1,03
2,91
212
7,23
728
,589
503,
979
-1,
817,
740
26,6
77,2
20
Writt
en D
own
Valu
eAs
at 3
1 De
cem
ber 2
014
(res
tate
d)7,
828,
412
15,1
74,7
0223
,003
,114
1,05
9,16
51,
001,
877
178,
478
36,1
2551
2,13
7-
872,
960
26,6
63,8
56
20
Note 12Intangibles
Cost Amortisation TotalAs at 31 December 2014 - - - Change in accounting policy restatement - - - Reclassification from PPE (Note 11) 526,134 (467,819) 58,315At 31 December 2014 restated 526,134 (467,819) 58,315 Exchange adjustment Suva 27,781 (24,702) 3,079Additions 5,024 (58,127) (53,103) As at 31 December 2015 558,939 (550,648) 8,291 Made up of:Core 613Project 7,678
8,291
As at 31 December 2015, SPC did not have any impairment on intangible assets.
Note 13Creditors, accruals and provisions1. Post-employment benefits consist of relocation grants and charges to repatriate an employee’s personal belongings and family
to their home country. These benefits are established within the SPC Manual of Staff Rules. The provision for expatriate home leave has been based on a 3 year cycle with an estimate of the average family size and estimated airfares.
2. The value of the relocation grant is fixed and the repatriation entitlement is based on the estimated costs. No discount rate has been applied.
3. The organisation operates a defined contribution plan through the SPC Provident Fund. Staff and SPC contribute an equal % of the base salary into this fund, which is invested in low-risk term deposits. The investment is paid out to the employee as a post-employment benefit. The organisation has no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to the defined contribution plan are charged to the income statement in the year to which they relate. The organisation has no further payment obligations once the contributions have been paid. The defined contribution plan is governed by the Provident Fund Rules of the Secretariat of the Pacific Community.
4. The provision for ineligible project expenditures relates to some donor funded projects as well as the Global Fund grant. SPC is continuing to work with these development partners to reduce the liability, but has taken up the provision of 100% of disputed amounts for those audits for which final reports have been issued.
31/12/2015 31/12/2014 (restated)Trade creditors and accruals 2,538,973 2,203,513Provision for employees’ contractual entitlements 1,624,274 1,057,621Project and other creditors 1,216,394 460,840Provision for ineligible project expenditures 1,139,405 -Total creditors, accruals and provisions-current 6,519,046 3,721,974
Trade creditors and accruals - -Provision for employee’ contractual entitlements 4,148,971 4,557,798 Project and other creditors - -Provision for ineligible project expenditures - -
Total creditors, accruals and provisions-non-current 4,148,971 4,557,798
21
Note 14Loans
31/12/2015 31/12/2014 (restated)Opening balance as at 1 January 6,707,582 4,715,824Add new loans - 2,350,000Less capital repayment of loans (421,256) (358,242)Total loans 6,286,326 6,707,582
Current 431,595 420,770Non-current 5,854,731 6,286,812
6,286,326 6,707,582
Note 15Deferred income – property, plant & equipment
Description BuildingsGeneral
EquipmentComputer Equipment Furniture Housing
Motor Vehicles Intangibles Other Total
Cost or Valuation At 31 December 2014 restated 255,835 1,681,754 1,462,990 210,472 43,298 649,205 186,415 - 4,489,969 Exchange adjustment Suva 13,509 74,829 55,697 8,557 2,286 32,805 9,843 - 197,526 Add additions 2,492 138,161 598,679 11,850 3,747 157,963 5,024 - 917,916 Less disposals - (2,182) (9,011) - - - - - (11,193)
At 31 December 2015 271,836 1,892,562 2,108,355 230,879 49,331 839,973 201,282 - 5,594,218
Accumulated Depreciation At 31 December 2014 restated (29,319) (790,476) (789,310) (113,578) (30,838) (240,784) (131,177) - (2,125,482) Exchange adjustments Suva (1,548) (34,560) (30,092) (5,368) (1,629) (12,064) (6,926) - (92,187) Add depreciation (6,260) (327,893) (515,227) (41,325) (8,021) (154,255) (55,501) - (1,108,482) Less depreciation on disposals - 1,274 4,258 - - - - - 5,532At 31 December 2015 (37,127) (1,151,655) (1,330,371) (160,271) (40,488) (407,103) (193,604) - (3,320,619)
Other at 31 December 2015 (25,237) (25,237)Other at 31 December 2014 (25,242) (25,242)
Written Down ValueAs at 31 December 2015 234,709 740,907 777,984 70,608 8,843 432,870 7,678 (25,237) 2,248,362
Written Down ValueAs at 31 December 2014 (restated) 226,516 891,278 673,680 96,894 12,460 408,421 55,238 (25,242) 2,339,245
1. Deferred income for property, plant and equipment relates to project assets only. The balance represents the corresponding liability in relation to the asset recognised, and is extinguished as the asset is used.
22
Not
e 16
Proj
ect f
unds
SUM
MAR
Y O
F M
OVE
MEN
TS IN
PRO
JECT
FU
NDS
FO
R TH
E PE
RIO
D 01
JAN
UARY
TO
31
DECE
MBE
R 20
15
Desc
riptio
nBa
lanc
e as
at
31/1
2/20
14Ad
just
men
tsRe
ceiv
ed fr
om
dono
rsTo
tal a
vaila
ble
Expe
nditu
re (a
)Ba
lanc
e as
at
31/1
2/20
15Fu
nds h
eld
on
beha
lf of
don
ors
Fund
s ow
ed b
y do
nors
Adm
inist
ratio
n12
,014
,390
(1,1
33,1
40)
7,49
6,81
018
,378
,060
(11,
971,
266)
6,40
6,79
46,
805,
649
(398
,855
)
Geos
cien
ce10
,176
,074
-17
,287
,997
27,4
64,0
71(1
0,49
6,98
3)16
,967
,088
17,8
83,1
69(9
16,0
81)
Econ
omic
Dev
elop
men
t9,
982,
670
1,13
2,65
85,
103,
916
16,2
19,2
44(7
,025
,564
)9,
193,
680
9,32
1,10
4(1
27,4
24)
EQAP
1,00
6,38
5-
2,61
9,14
53,
625,
530
(2,2
19,3
00)
1,40
6,23
01,
441,
078
(34,
848)
FAM
E5,
717,
530
(1,1
72)
10,5
13,2
4516
,229
,603
(10,
718,
747)
5,51
0,85
66,
290,
743
(779
,887
)
Land
Res
ourc
es5,
681,
884
269
17,9
36,5
4023
,618
,693
(11,
803,
818)
11,8
14,8
7511
,826
,266
(11,
391)
Publ
ic H
ealth
2,66
8,31
1-
4,11
9,75
66,
788,
067
(4,9
30,7
67)
1,85
7,30
02,
243,
975
(386
,675
)
Soci
al D
evel
opm
ent
594,
944
-3,
623,
803
4,21
8,74
7(3
,202
,439
)1,
016,
308
1,30
4,53
9(2
88,2
31)
Stati
stics
for D
evel
opm
ent
903,
886
1,17
24,
749,
700
5,65
4,75
8(2
,947
,770
)2,
706,
988
2,71
5,92
8(8
,940
)
48,7
46,0
74(2
13)
73,4
50,9
1212
2,19
6,77
3(6
5,31
6,65
4)56
,880
,119
59,8
32,4
51(2
,952
,332
)
Fund
s hel
d on
beh
alf o
f don
ors
52,7
06,1
8859
,832
,451
Plus
pro
visio
n fo
r pro
ject
writ
e-off
5,00
0
5,00
0
Tota
l fun
ds h
eld
on b
ehal
f of d
onor
s52
,711
,188
59,8
37,4
51
Fund
s ow
ing
by d
onor
s(3
,960
,114
)(2
,952
,332
)
Net
am
ount
hel
d on
beh
alf o
f don
ors
48,7
51,0
7456
,885
,119
(a) E
xpen
ditu
re in
clud
es a
n el
imin
ation
adj
ustm
ent f
or p
roje
ct m
anag
emen
t fee
s of 3
,977
,467
to m
atch
to p
roje
ct e
xpen
ses i
n N
ote
6 se
gmen
t rep
ort.
23
Refe
r to
Appe
ndix
A fo
r det
ail o
f mov
emen
t in
proj
ect f
unds
.
Not
e 17
Spec
ial f
unds
Hous
ing
Cant
een
Tota
l
Bala
nce
1/1/
1435
7,64
290
,412
448,
054
Chan
ge in
acc
ounti
ng p
olic
y6,
751,
082
-6,
751,
082
Inco
me
2,37
0,00
189
9,05
43,
269,
055
Expe
nses
(2,0
48,4
09)
(855
,315
)(2
,903
,724
)Ba
lanc
e 31
/12/
14 re
stat
ed7,
430,
316
134,
151
7,56
4,46
7
Budg
etDi
ffere
nce
Inco
me
2,32
2,88
778
3,85
73,
106,
744
3,03
3,20
073
,544
Expe
nses
(1,8
37,6
42)
(777
,739
)(2
,615
,381
)(1
,963
,400
)(6
51,9
81)
Ope
ratin
g su
rplu
s/(d
efici
t)48
5,24
56,
118
491,
363
1,06
9,80
0(5
78,4
37)
Bala
nce
31/
12/1
57,
915,
561
140,
269
8,05
5,83
0
Ope
ratin
g su
rplu
s / (d
efici
t) is
mad
e up
of t
he f
ollo
win
g:-
Hous
ing
Cant
een
Tota
l
Rent
al in
com
e2,
314,
255
-2,
314,
255
Cant
een
sale
s-
783,
857
783,
857
Oth
er in
com
e8,
632
-8,
632
Staff
cos
ts(3
11,8
17)
(128
,694
)(4
40,5
11)
Ope
ratin
g an
d ot
her e
xpen
ses
(940
,644
)(6
49,0
45)
(1,5
89,6
89)
Depr
ecia
tion
and
amor
tisati
on(4
31,8
34)
-(4
31,8
34)
Fina
nce
cost
s(1
53,3
47)
-(1
53,3
47)
48
5,24
56,
118
491,
363
24
Note 18Voluntary contributions from member countries 31/12/2015Australia 8,461,141France 363,962New Caledonia 220,000 Total 9,045,103
Note 19Assessed contributions and host grants 31/12/2015
American Samoa 63,000
Australia 3,200,000
Cook Islands 52,000
Federated States of Micronesia 63,000
Fiji 193,600
France 2,500,000
French Polynesia 130,000
Guam 69,000
Kiribati 69,300
Marshall Islands 52,000
Nauru 55,100
New Caledonia 420,000
New Zealand 2,050,000
Niue 42,000
Northern Mariana Islands 63,000
Palau 52,000
Papua New Guinea 360,000
Pitcairn Island 42,000
Samoa 86,600
Solomon Islands 136,600
Tokelau 55,100
Tonga 75,600
Tuvalu 55,100
United States of America 1,417,665
Vanuatu 86,600
Wallis and Futuna 42,000
11,431,265
Note 20Interest income 31/12/2015
Interest on term deposits 357,311
Interest on car loans 4,055
Total 361,366
25
Note 21 Other income 31/12/2015
Salary levy 1,172,285
Student fee income 383,302
Other (88,394)
Total 1,467,193
Note 22 Staff costs 31/12/2015
Salaries 26,877,826
Leave provisions 5,753,752
Bonus and special payments 101,853
Allowances 1,131,104
Housing 3,791,022
Overtime 161,398
Medical benefit 1,887,448
Provident fund 2,237,578
Other 302,498
Total 42,244,479
Note 23 Operating and other expenses 31/12/2015
Foreign exchange loss, net 343,787
Foreign exchange Suva adjustment 1,614,869
External rental 288,930
Consultants 8,176,463
Consumable supplies 2,863,781
Utilities 653,058
Freight & delivery 209,145
Temporary / casual staff 521,001
Provision for ineligible project expenses 1,139,405
Repairs and maintenance 721,571
Website development 81,000
Operational costs regional offices 436,775
Global Fund disputed past financial issues 305,325
Land clearing & planting 41,304
Canteen rental 25,000
Other 185,161
Total 17,606,575
26
Note 24 Grants 31/12/2015
Director-General’s Office grants paid 702,226
Geoscience Division grants paid 610,544
Economic Development Division grants paid 2,008,624
FAME Division grants paid 203,420
Land Resources Division grants paid 615,443
Public Health Division grants paid 1,121,635
Other 30,744
Total 5,292,636
Note 25Depreciation & amortisation-core 31/12/2015
Buildings 571,023
General equipment (22,182)
Computer equipment 211,895
Furniture 33,056
Housing 10,214
Motor vehicles 44,292
Intangibles 20,407
Total 868,705
Note 26Finance costs 31/12/2015
Bank fees 125,011
Total 125,011
Note 27Commitments and contingencies1. SPC has no contingent assets as at 31 December 2015.2. SPC has the following contingent liabilities as at 31 December 2015.
Description 31/12/2015
Pre-final audits findings 6,565,575
Project deficits 50,000
Total 6,615,575
3. Where agreements are entered into with donors for other development organisations to carry out project work in-country,
SPC advances these organisations, referred to as sub-recipients, funding for this work. At each period end, advances are recognised on the balances sheet as receivable. Subsequent to balance date, the amount of acquittals received from sub-recipients relating to expenses incurred in the period and not accrued, amount to 1,734,532 CFP units (2014: 839,928 CFP units). Due to the nature of the sub-recipient arrangements and their operating environment, it is not possible to attain the full amount of subsequent acquittals.
27
AppendicesA. 2015 INCOME BY SOURCE
SPC MEMBERS Core Non-Core Total% of total income
Equivalent in USD*
METROPOLITAN MEMBERSAustralia 11,661,141 13,704,946 25,366,087 27.01% 23,239,658France 2,863,962 - 2,863,962 3.05% 2,623,877New Zealand 2,050,000 3,054,955 5,104,955 5.44% 4,677,009United States of America 1,417,665 1,350,934 2,768,599 2.95% 2,536,508ISLAND MEMBERSAmerican Samoa 63,000 - 63,000 0.07% 57,719Cook Islands 52,000 - 52,000 0.06% 47,641Federated States of Micronesia 63,000 - 63,000 0.07% 57,719Fiji 193,600 13,106 206,706 0.22% 189,378French Polynesia 130,000 152,476 282,476 0.30% 258,796Guam 69,000 - 69,000 0.07% 63,216Kiribati 69,300 - 69,300 0.07% 63,491Marshall Islands 52,000 - 52,000 0.06% 47,641Nauru 55,100 - 55,100 0.06% 50,481New Caledonia 640,000 697,677 1,337,677 1.42% 1,225,540Niue 42,000 - 42,000 0.04% 38,479Northern Mariana Islands 63,000 - 63,000 0.07% 57,719Palau 52,000 - 52,000 0.06% 47,641Papua New Guinea 360,000 70,341 430,341 0.46% 394,266Pitcairn Islands 42,000 - 42,000 0.04% 38,479Samoa 86,600 - 86,600 0.09% 79,340Solomon Islands 136,600 - 136,600 0.15% 125,149Tokelau 55,100 - 55,100 0.06% 50,481Tonga 75,600 73,001 148,601 0.16% 136,144Tuvalu 55,100 29,239 84,339 0.09% 77,269Vanuatu 86,600 206,477 293,077 0.31% 268,508Wallis and Futuna 42,000 - 42,000 0.04% 38,479TOTAL MEMBERS 20,476,368 19,353,152 39,829,520 36,490,628
NON-MEMBERSAAMP (l’Agence des Aires Maritimes Protégées) - 28,224 28,224 0.03% 25,858ACIAR - 1,620,773 1,620,773 1.73% 1,484,904Agence Francaise pour le Development - 1,208,813 1,208,813 1.29% 1,107,479Asian Development Bank - 77,219 77,219 0.08% 70,746Bureau of Meterology Australia - 448,199 448,199 0.48% 410,627China - 814 814 0.00% 746Conservation Intl Foundation - 12,101 12,101 0.01% 11,087CTA Tech Centre Agri Rural Cop - 84,609 84,609 0.09% 77,516CSIRO - 726 726 0.00% 665European Union (EU) - 28,111,567 28,111,567 29.93% 25,754,986F.A.O - 672,739 672,739 0.72% 616,344Forum Fisheries Agency - 348,991 348,991 0.37% 319,735Forum Secretariat - 6,035 6,035 0.01% 5,529GEF-UNDP - 12,099 12,099 0.01% 11,085GIZ - 254,493 254,493 0.27% 233,159Global Fund - 1,213,545 1,213,545 1.29% 1,111,814International Maritime Organisation - 237,723 237,723 0.25% 217,795ICLARM - 154,788 154,788 0.16% 141,812IRD (Institut de recherche pour le développement) - 40,631 40,631 0.04% 37,225ISSF-Internat. Seafood Sustainability Foundation - 549,698 549,698 0.59% 503,617Japan Trust Fund - 25,364 25,364 0.03% 23,238JICA - 3,375 3,375 0.00% 3,092Korea - 71,476 71,476 0.08% 65,484National Fisheries Authority PNG - 198,913 198,913 0.21% 182,238Other Partners - 2,358,269 2,358,269 2.51% 2,160,576PEW Trust - 17,632 17,632 0.02% 16,154SPREP Country Fund - 30,135 30,135 0.03% 27,609The Union North America - 84,582 84,582 0.09% 77,492UNDP - 350,484 350,484 0.37% 321,103UNEP - 342,478 342,478 0.36% 313,768UNFPA - 29,645 29,645 0.03% 27,160UNESCO - 29,034 29,034 0.03% 26,600United Nations General Fund - 11,541 11,541 0.01% 10,574United Nations Industrial Development - 7,408 7,408 0.01% 6,787University of the South Pacific - 95 95 0.00% 87W.C.P.F.C - 2,248,086 2,248,086 2.39% 2,059,630World Bank - 1,093,731 1,093,731 1.16% 1,002,044NON-MEMBERS - 41,986,035 41,986,035 38,466,365Other income 5,486,047 - 5,486,047 5.84% 5,026,154TOTAL INCOME 25,962,415 61,339,187 87,301,602 79,983,147
* 1USD = 1.09
28
B. D
ETAI
L O
F M
OVE
MEN
T IN
PRO
JECT
FU
NDS
FO
R TH
E PE
RIO
D 01
JAN
UARY
201
5 TO
31
DECE
MBE
R 20
15Pr
ojec
t Cod
eDe
scrip
tion
Bala
nce
as a
t 31
/12/
2014
Adju
stm
ents
Re
ceiv
ed fr
om
dono
rs
Tota
l Ava
ilabl
e E
xpen
ditu
re
Bala
nce
as a
t 31
/12/
2015
Fund
s hel
d on
be
half
of d
onor
s Fu
nds o
wed
by
dono
rs
ADM
INIS
TRAT
ION
12,
014,
390
(1,1
33,1
40)
7,4
96,8
10
18,
378,
060
(11,
971,
266)
6,4
06,7
94
6,8
05,6
49
(398
,855
)Al
l Ope
ratio
ns &
Man
agem
ent
Divi
sion
- Nou
mea
2,1
97,1
30
- 8
60,2
05
3,0
57,3
35
(1,2
97,1
16)
1,7
60,2
19
2,0
22,4
85
(262
,266
) Fi
nanc
e Se
ction
1,3
35,4
62
- (2
3,12
0)
1,3
12,3
42
(214
,338
) 1
,098
,004
1
,290
,486
(1
92,4
82)
OSF
A02X
NPF
Allo
catio
n Ac
coun
t 7
73,9
44
(23,
120)
7
50,8
24
(11,
408)
739
,416
7
39,4
16
- O
SFA0
7XN
Esta
blish
men
t of I
nter
nal A
udit
Func
tion
AusA
ID 4
8,55
1 -
48,
551
- 4
8,55
1 4
8,55
1 -
OSF
A08X
NRe
view
of S
PC F
inan
ce R
egul
ation
s Aus
AID
(13,
442)
- (1
3,44
2)
- (1
3,44
2)
- (1
3,44
2)
OSF
A09X
NRe
visio
n of
the
Fina
nce
Polic
ies &
Pro
ced,
Aus
AID
26,
065
- 2
6,06
5 (6
,477
) 1
9,58
8 1
9,58
8 -
OSF
A10X
NFi
nanc
e te
mp
staff
for p
roj i
mpl
emen
tatio
n Au
sAID
154
,253
2
55,8
37
410
,090
-
410
,090
4
10,0
90
- O
SFA1
1XN
AusA
id C
orp
Gran
t 201
1 Al
loca
tion
Acco
unt
255
,837
(2
55,8
37)
- -
- -
- O
SFA1
2XN
FIS
Impr
ovem
ents
95,
478
- 9
5,47
8 (2
2,63
7)
72,
841
72,
841
- O
SFA1
4XN
HRO
Sal
arie
s Suv
a -
to c
lear
(5,2
24)
- (5
,224
) (1
73,8
16)
(179
,040
) -
(179
,040
)
Adm
inist
ratio
n 5
78,9
50
- 7
00,0
01
1,2
78,9
51
(744
,723
) 5
34,2
28
543
,483
(9
,255
) O
SAA0
1XN
Proc
urem
ent,
Risk
Man
agem
ent,T
rave
l Off
Suva
Aus
AID
11,
240
1
11,
241
-6,2
57
4,9
84
4,9
84
- O
SAA0
2XN
Arch
ives
, Sec
urity
and
Bra
ndin
g Au
sAID
(9,2
55)
- (9
,255
) -
(9,2
55)
- (9
,255
) O
SHA0
1XN
HRIS
Sys
tem
(Aus
AID)
2,4
17
- 2
,417
-
2,4
17
2,4
17
- O
SHA0
7XN
HR S
yste
ms,
Pol
icie
s & M
anag
emen
t 2
8,70
8 -
28,
708
(9,4
35)
19,
273
19,
273
- O
SAA0
3XN
H.Q
. Mai
nten
ance
- N
ew C
aled
onia
545
,840
7
00,0
00
1,2
45,8
40
(729
,031
) 5
16,8
09
516
,809
-
Info
rmati
on &
Com
mun
icati
on Te
chno
logy
234
,305
-
138
,015
3
72,3
20
(334
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61,
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4,6
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49,
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42,
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104
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633
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504
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433
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mun
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182
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487
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54
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161
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96
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5 1
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661
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55
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63,0
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FOFS
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8 6
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1
30,0
88
99,
198
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5,98
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ntific
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- PE
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239
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2
39,4
12
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FOFS
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1,81
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916)
FO
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Ser
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3 8
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00
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531
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3
99,0
26
930
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20,7
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409
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4
09,7
57
- FO
FS39
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Cur
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odel
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isher
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AMFI
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65,
904
(133
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(68,
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FO
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F Bi
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46,
539
- 4
6,53
9 (2
6,99
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0 1
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0 -
FOFS
41XN
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Ele
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nic
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37,
521
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1 (3
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- -
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382
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91,2
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9,6
97
33,
210
42,
907
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7,47
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s -
22,
535
22,
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ld B
ank
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161
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1
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89,
517
89,
517
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plem
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isher
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s in
SIDS
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218
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2
18,3
24
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63,
044
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60,5
94
223
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06,6
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963
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418)
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ance
42,
168
42,
168
84,
336
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63,
044
- 6
3,04
4 (8
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Positi
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118
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1
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MBE
R 20
15Pr
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as a
t 31
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Adju
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Re
ceiv
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xpen
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Bala
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t 31
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Fund
s hel
d on
be
half
of d
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224
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-
937
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1
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26,4
05)
51,
350
(477
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ish P
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44,7
47
269
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6
13,8
78
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sh P
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ct -
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Pro
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cean
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isher
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4,6
32
- 4
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1
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449)
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uth
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104
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6,69
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AA33
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ific
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n BB
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60
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30)
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Coas
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nd O
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6,80
8)
560
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4
93,3
88
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9,24
1) -
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241)
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AA46
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at F
ood
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Ana
lysis
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ish in
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rit
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07,9
73
107
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6,66
6)
51,
307
51,
307
-
LAN
D RE
SOU
RCES
5,6
81,8
84
269
1
7,93
6,54
0 2
3,61
8,69
3 (1
1,80
3,81
8)
11,
814,
875
11,
826,
266
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391)
Ag
ricul
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ores
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a 5
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2
69
17,
936,
540
23,
618,
693
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803,
818)
1
1,81
4,87
5 1
1,82
6,26
6 (1
1,39
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imal
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Pro
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00,3
83
- 1
92,7
89
393
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95,9
33)
197
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1
97,2
39
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FAO
Ani
mal
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etic
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15,
789
44,
515
60,
304
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500)
1
6,80
4 1
6,80
4 -
LTHP
04XS
AHP
Misc
ella
neuo
s 3
3,90
3 3
0,02
9 6
3,93
2 (4
9,17
8)
14,
754
14,
754
- LT
HP05
XSN
ZAID
- AH
P 1
7,70
7 -
17,
707
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44)
14,
463
14,
463
- LT
HP06
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stra
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Com
mon
wea
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ssoc
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n Co
nfer
ence
11,
795
- 1
1,79
5 7
6 1
1,87
1 1
1,87
1 -
LTHP
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Para
vet T
rain
ing
5,6
10
- 5
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2
0 5
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5
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-
LTHP
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Van
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Ani
mal
Dise
ase
Surv
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nce
84,
800
84,
800
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592)
2
5,20
8 2
5,20
8 -
LTHP
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Prom
otion
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ndig
enou
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and
chi
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s 3
3,44
5 3
3,44
5 (8
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4,44
8 2
4,44
8 -
LTHP
09PS
AHP
NZA
ID P
rogr
amm
e fu
ndin
g - 2
014
115
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-
115
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1,51
8)
84,
061
84,
061
-
Suva
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osec
urity
Tra
de 4
98,7
23
- 8
24,8
95
1,3
23,6
18
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) 5
23,9
04
523
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-
LTBT
01XS
Clea
n Pa
cific
Hor
ticul
tura
l Exp
orts
234
,618
-
234
,618
(1
06,3
09)
128
,309
1
28,3
09
- LT
BT01
PSSo
uth-
Sout
h Ca
paci
ty B
uild
ing
NZ
Prog
Fnd
s 2
6,46
8 -
26,
468
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005)
4
63
463
-
LTBT
02XS
Pac
Horti
cultu
re &
Agr
i Mkt
Acc
ess (
PHAM
A) 1
04,2
87
824
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9
29,1
82
(631
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) 2
97,5
82
297
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-
LTBT
03XS
Bios
ecur
ity L
egisl
ation
for C
ook
Is &
Fiji
(8,7
94)
- (8
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) 8
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-
- -
LTBT
04XS
BATS
Misc
ella
neou
s 1
42,1
44
- 1
42,1
44
(44,
595)
9
7,54
9 9
7,54
9 -
Suva
- Cr
op P
rodu
ction
715
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-
1,0
20,5
67
1,7
36,4
68
(897
,193
) 8
39,2
75
847
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(7
,825
) LS
OD1
6PS
NZA
ID fu
nds
415
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4
15,7
90
(104
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) 3
11,2
53
311
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-
LSO
D18X
SPr
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ng su
stai
nabl
e Ag
ricul
ture
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gofo
rest
ry 5
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2
4,62
4 3
0,44
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5,26
5 2
5,26
5 -
LFCP
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PARD
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ac A
grib
usin
ess R
esea
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for D
evel
Initi
158
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1
32,9
34
291
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92,0
35)
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) -
(367
) LF
CP02
XSRe
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litati
ng C
ocoa
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acifi
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0 -
96,
260
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505
53,
505
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Cap
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ess c
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116
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13,
883
13,
883
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Com
mer
cial
Fru
it - T
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44,
003
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4,00
3 2
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4
6,32
7 4
6,32
7 -
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Stre
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ssem
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on o
f Val
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21,
979
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1,97
9 (1
1,77
5)
10,
204
10,
204
- LF
CP06
XSU
nder
stan
ding
the
resp
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of t
aro
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cass
ava
105
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3
0,34
4 1
35,7
34
(711
) 1
35,0
23
135
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-
LFCP
07XS
Soil
Heal
th M
anag
emen
t 2
65,9
05
163
,022
4
28,9
27
(259
,183
) 1
69,7
44
169
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-
40
DETA
IL O
F M
OVE
MEN
T IN
PRO
JECT
FU
NDS
FO
R TH
E PE
RIO
D 01
JAN
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201
5 TO
31
DECE
MBE
R 20
15Pr
ojec
t Cod
eDe
scrip
tion
Bala
nce
as a
t 31
/12/
2014
Adju
stm
ents
Re
ceiv
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om
dono
rs
Tota
l Ava
ilabl
e E
xpen
ditu
re
Bala
nce
as a
t 31
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2015
Fund
s hel
d on
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nds o
wed
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Vege
tatio
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over
Map
ping
and
Impr
ovin
g Fo
(304
) 1
69,5
49
169
,245
(1
69,2
45)
- -
- LF
CP09
XSIn
crea
se th
e Re
silie
nce
of L
ivel
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ds to
Thr
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- -
(7,4
58)
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58)
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) LF
CP11
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prov
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Soil
Heal
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gric
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ral P
rodu
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ty 8
4,30
4 8
4,30
4 (2
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) 8
1,89
7 8
1,89
7 -
Suva
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vers
ity o
f Agr
icul
ture
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est
1,2
77,3
57
- 3
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5
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,766
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) 2
,451
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2
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-
LRFT
01XS
SPC/
NFP
F Pa
rtne
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p Pr
ogra
m 4
2,64
3 -
42,
643
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48)
33,
795
33,
795
- LR
FT02
XSIT
TO C
onsu
ltanc
y Fu
nds
5,2
90
- 5
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2
80
5,5
70
5,5
70
- LR
FT03
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acifi
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ts 2
1,39
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21,
393
1,1
29
22,
522
22,
522
- LR
FT04
XSFo
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Hea
lth S
urve
illan
ce 4
1,25
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41,
256
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046)
13,
210
13,
210
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ry A
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ds 3
2,48
1 -
32,
481
1,7
14
34,
195
34,
195
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se o
f Tre
e Re
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30
95,
874
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305)
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9,56
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Impr
ovin
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Mar
ket C
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190
43,
105
131
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90,
266
90,
266
- LR
FT08
XSFo
rest
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9,17
2 1
00,8
96
190
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9,39
7) 1
20,6
71
120
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LTFA
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IACT
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crea
sing
Agric
ultu
ral C
omm
odity
Tra
de 8
28,7
52
3,0
16,2
15
3,8
44,9
67
(2,1
18,6
31)
1,7
26,3
36
1,7
26,3
36
- LR
FT09
XSGI
Z/SP
C - J
ales
i 2
0,13
5 3
6,58
8 5
6,72
3 (4
9,17
7)
7,5
46
7,5
46
- LR
FT10
XSSP
C/U
NDP
Dra
wa
Proj
ect
1,5
51
- 1
,551
8
2 1
,633
1
,633
-
LTFA
02XS
ACIA
R Co
conu
t R&
D St
rate
gy 1
4,66
7 -
14,
667
762
1
5,42
9 1
5,42
9 -
LRFT
11XS
SPC/
FORE
NET
/PN
GFRI
/Fiji
Bio
mas
s Sam
plin
g Pr
ojec
t 3
,518
-
3,5
18
185
3
,703
3
,703
-
LRFT
12XS
SPC-
FAO
RED
D+ P
roje
ct(2
8,82
0) 1
77,7
54
148
,934
(9
9,99
0)
48,
944
48,
944
- LR
FT13
XSAC
IAR
Coco
a Re
habi
litati
on in
Van
uatu
201
5 1
52,3
83
152
,383
(4
,352
) 1
48,0
31
148
,031
-
LTFA
03XS
Isla
nd O
rgan
ic/E
thic
al T
rade
Initi
ative
s 2
3,06
5 -
23,
065
(17,
702)
5
,363
5
,363
-
LTFA
04XS
Build
ing
Capa
city
of Y
outh
in O
rgan
ic A
gric
ultu
re(1
,580
) -
(1,5
80)
1,5
80
- -
- LT
FA05
XSPO
ETCo
m 2
3,19
4 2
3,19
4 (6
,967
) 1
6,22
7 1
6,22
7 -
LTFA
06XS
Capa
city
-Bui
ldin
g fo
r Res
ilien
t Agr
icul
ture
in P
ac 3
21,6
15
321
,615
(2
39,6
14)
82,
001
82,
001
- LT
FA07
XSED
ES C
OLE
ACP
35,
139
35,
139
(31,
458
) 3
,681
3
,681
-
LTFA
08XS
Yout
h le
adin
g le
arni
ng in
clim
ate
resil
ient
val
ue
33,
340
33,
340
(952
) 3
2,38
8 3
2,38
8 -
Suva
- Ge
netic
Res
ourc
es 8
37,0
24
- 7
85,2
87
1,6
22,3
11
(829
,549
) 7
92,7
62
792
,762
-
LFGR
02XS
LRD/
RGC
Tech
nica
l Ass
istan
ce 4
3,64
8 5
67
44,
215
(5,3
54)
38,
861
38,
861
- LF
GR03
XSGe
rmpl
asm
- FA
O 1
2,95
7 -
12,
957
(5,9
54)
7,0
03
7,0
03
- LF
GR04
XSCo
nser
ving
Ban
ana
Dive
rsity
(Bio
vers
ity)
13,
744
- 1
3,74
4 (5
,645
) 8
,099
8
,099
-
LFGR
05XS
ACIA
R To
nga
Frui
t Pro
ject
16,
556
- 1
6,55
6 8
75
17,
431
17,
431
- LF
GR06
XSFA
O G
PA Im
plem
enta
tion
Surv
ey 7
,572
-
7,5
72
(5,0
06)
2,5
66
2,5
66
- LF
GR07
XSGl
obal
Tru
st R
egen
ratio
n &
Saf
ety
Dupl
icati
on 3
4,45
5 -
34,
455
558
3
5,01
3 3
5,01
3 -
LFGR
08XS
Trus
t Lon
g-Te
rm C
ePaC
T Fu
nd 8
6,89
0 8
,244
9
5,13
4 (1
3,40
6)
81,
728
81,
728
- LF
GR09
XSCl
imat
e Ch
ange
(Aus
AID)
6,9
60
- 6
,960
3
68
7,3
28
7,3
28
- LF
GR10
XSAd
aptin
g Cl
onal
ly P
ropa
gate
d Cr
ops C
limati
c Ch
ange
282
,364
6
79,3
03
961
,667
(7
60,8
25)
200
,842
2
00,8
42
- LF
GR11
XSAu
sAID
Pha
se II
Clim
ate
Chan
ge 2
60,2
45
- 2
60,2
45
30,
292
290
,537
2
90,5
37
- LF
GR13
XSIn
dige
nous
Veg
etab
le C
ontr
ibuti
on to
Dev
elop
men
t 2
,257
-
2,2
57
(2,2
57)
- -
- LF
GR14
XSN
Z AI
D - G
R 2
,576
-
2,5
76
136
2
,712
2
,712
-
LFGR
15XS
Clim
ate
Chan
ge R
esea
rch
Tech
nici
ans
20,
896
- 2
0,89
6 (1
7,60
9)
3,2
87
3,2
87
- LF
GR16
XSFA
O T
reat
y ac
cess
ben
efit S
harin
g cl
imat
e ch
ange
p 4
5,90
4 -
45,
904
(14,
120)
3
1,78
4 3
1,78
4 -
41
DETA
IL O
F M
OVE
MEN
T IN
PRO
JECT
FU
NDS
FO
R TH
E PE
RIO
D 01
JAN
UARY
201
5 TO
31
DECE
MBE
R 20
15Pr
ojec
t Cod
eDe
scrip
tion
Bala
nce
as a
t 31
/12/
2014
Adju
stm
ents
Re
ceiv
ed fr
om
dono
rs
Tota
l Ava
ilabl
e E
xpen
ditu
re
Bala
nce
as a
t 31
/12/
2015
Fund
s hel
d on
be
half
of d
onor
s Fu
nds o
wed
by
dono
rs
LFGR
17XS
SIS
Clim
ate
Chan
ge A
dapt
ation
supp
ort -
PGR
201
5 8
6,37
9 8
6,37
9 (3
1,29
4)
55,
085
55,
085
- LF
GR18
XSCy
clon
e Pa
m A
ssist
ance
TCP
/TU
V/35
02 1
0,79
4 1
0,79
4 (3
08)
10,
486
10,
486
-
Suva
- Ex
tenti
on, I
nfor
mati
on-C
omm
unic
ation
Sup
port
8,6
05
- 1
2,05
3 2
0,65
8 (1
8,87
8)
1,7
80
1,7
80
- LS
OZ0
1XS
x-SP
C/IF
AD O
rgan
ic P
roje
ct -
- -
- -
- -
LSO
Z05X
SIC
E M
iscel
lane
ous
8,6
05
12,
053
20,
658
(18,
878)
1
,780
1
,780
-
Suva
- Ag
ricul
ture
& F
ores
try
Supp
ort
(120
,117
) -
6,3
79,8
05
6,2
59,6
88
(2,7
01,7
71)
3,5
57,9
17
3,5
57,9
17
- LR
LM01
XSRe
fore
stra
tion
Fiji
/ EU
Pro
ject
638
,850
3
,929
,545
4
,568
,395
(1
,661
,562
) 2
,906
,833
2
,906
,833
-
LRLM
02XS
PRAg
ri &
For
estP
olic
yNet
wor
k(9
,378
) -
(9,3
78)
9,3
78
- -
- LR
LM03
XSRe
hab
Degr
aded
Lan
ds &
Dro
ught
Miti
gatio
n 1
2,87
6 -
12,
876
(9,7
55)
3,1
21
3,1
21
- LR
LM04
XSIm
prov
emen
t Key
Ser
vice
s to
Agric
ultu
re-F
airt
rade
(807
,839
) 1
,820
,184
1
,012
,345
(9
55,9
58)
56,
387
56,
387
- LR
LM05
XSU
NDP
Tuv
alu
NAP
A 1
Proj
ect
3,8
93
- 3
,893
1
95
4,0
88
4,0
88
- LR
LM06
XSSu
stai
nabl
e La
nd M
anag
emen
t in
Fore
st M
argi
ns 4
1,48
8 2
9,41
6 7
0,90
4 (4
5,67
8)
25,
226
25,
226
- LR
LM07
XSFa
irtra
de C
apac
ity B
uild
ing
and
Advi
sory
Ser
vice
s (7
) 6
00,6
60
600
,653
(3
8,39
1)
562
,262
5
62,2
62
-
Suva
- Pl
ant H
ealth
301
,972
-
402
,036
7
04,0
08
(582
,894
) 1
21,1
14
124
,680
(3
,567
) LT
PH01
XSIP
M S
Prod
Sys
t Bas
sica
Crop
s 2
1,39
7 -
21,
397
(19,
396)
2
,001
2
,001
-
LTPH
03XS
Plan
t Pro
tn M
icro
nesia
(Pal
a 2
,504
-
2,5
04
(2,5
04)
- -
- LT
PH04
XSPP
M S
PC-F
SM M
atch
ing
137
,231
-
137
,231
(1
37,2
31)
- -
- LT
PH05
XSPP
M F
SM M
atch
ing
Fund
s 2
1,80
2 -
21,
802
(21,
802)
-
- -
LTPH
06XS
Pac
Ant P
reve
ntion
Pro
gram
10,
167
- 1
0,16
7 (4
,926
) 5
,241
5
,241
-
LTPH
07XS
Fiji
Floo
d Ag
ricul
ture
Sec
tor R
ehab
ilita
tion
Prog
17,
987
- 1
7,98
7 (1
7,98
7)
- -
- LT
PH08
XSFi
ji Pa
paya
Indu
stry
ACI
AR(8
,148
) 8
,338
1
90
(3,7
57)
(3,5
67)
- (3
,567
)LT
PH09
XSSm
all &
Mic
ro N
urse
ry E
nter
prise
Dev
lpm
t Pro
ject
6,7
06
- 6
,706
3
55
7,0
61
7,0
61
- LT
PH10
XSCa
paci
ty b
uild
ing
for t
he im
plem
enta
tion
of M
EAs
(13,
476)
6
7,14
7 5
3,67
1 (4
8,83
6)
4,8
35
4,8
35
- LT
PH11
XSIn
tegr
ated
Cro
p 1
01,1
61
307
,671
4
08,8
32
(307
,623
) 1
01,2
09
101
,209
-
LTPH
12XS
Paci
fic B
iolo
gica
l Con
trol
pro
ject
4,6
41
18,
880
23,
521
(19,
188)
4
,333
4
,333
-
Suva
- O
ffice
of L
RD D
irect
or 1
,962
,036
2
69
4,3
78,6
49
6,3
40,9
54
(3,0
11,1
52)
3,3
29,8
02
3,3
29,8
02
- LS
OZ2
3XS
Stra
tegi
es fo
r Roo
t and
Tub
er C
rops
Pro
ject
(336
) 7
6,19
5 7
5,85
9 (5
3,63
2) 2
2,22
7 2
2,22
7 -
LSO
Z34X
SCl
imat
e Ch
ange
Mai
nstr
eam
ing
(269
) 2
69
- -
- -
- -
LSO
Z25X
SIN
TRA
- ACP
Agr
icul
ture
Pol
icy
Prog
ram
me
1,5
50,3
20
4,2
44,5
61
5,7
94,8
81
(2,8
25,7
55)
2,9
69,1
26
2,9
69,1
26
- LS
OZ2
7XS
LRD
Tech
nica
lAss
istan
ceFu
nds
161
,878
-
161
,878
(7
,212
) 1
54,6
66
154
,666
-
LSO
Z28X
Sx-
LRD
Tech
Assis
tanc
ePoo
l2 9
8,92
6 -
98,
926
5,2
25
104
,151
1
04,1
51
- LS
OZ2
9XS
IFAD
Misc
ella
neou
s 1
1,49
5 -
11,
495
(11,
495)
-
- -
LSO
Z30X
SFA
O M
iscel
lane
ous
31,
875
- 3
1,87
5 (3
1,87
5)
- -
- LS
OZ3
1XS
LRD
Adm
inist
ratio
n 4
5,61
6 -
45,
616
(1,1
31)
44,
485
44,
485
- LS
OZ3
3XS
ACIA
R(1
16)
- (1
16)
116
-
- -
LSO
Z34X
SCl
imat
e Ch
ange
Mai
nstr
eam
ing
(269
) 4
8,93
2 4
8,66
3 (4
8,66
3)
- -
- LS
OZ3
5XS
ACP-
EU Te
chni
cal C
entr
e fo
r Agr
icul
tura
l and
Rur
al 8
,961
8
,961
(8
,961
) -
- -
LFAA
01PS
GR N
Z Ai
d Pr
ogra
mm
e fu
nd -
2014
62,
916
- 6
2,91
6 (2
7,76
9)
35,
147
35,
147
-
42
DETA
IL O
F M
OVE
MEN
T IN
PRO
JECT
FU
NDS
FO
R TH
E PE
RIO
D 01
JAN
UARY
201
5 TO
31
DECE
MBE
R 20
15Pr
ojec
t Cod
eDe
scrip
tion
Bala
nce
as a
t 31
/12/
2014
Adju
stm
ents
Re
ceiv
ed fr
om
dono
rs
Tota
l Ava
ilabl
e E
xpen
ditu
re
Bala
nce
as a
t 31
/12/
2015
Fund
s hel
d on
be
half
of d
onor
s Fu
nds o
wed
by
dono
rs
PUBL
IC H
EALT
H DI
VISI
ON
2,6
68,3
11
- 4
,119
,756
6
,788
,067
(4
,930
,767
) 1
,857
,300
2
,243
,975
(3
86,6
75)
Publ
ic H
ealth
Div
ision
- N
oum
ea 1
,149
,608
-
3,7
61,8
07
4,9
11,4
15
(3,2
65,1
20)
1,6
46,2
95
1,8
84,6
78
(238
,383
) Pu
blic
Hea
lth D
ivisi
on 1
,149
,608
-
3,7
61,8
07
4,9
11,4
15
(3,2
65,1
20)
1,6
46,2
95
1,8
84,6
78
(238
,383
) PP
AA18
XNRe
spon
se F
und
- No
cost
ext
ensio
n(1
16,4
76)
128
,256
1
1,78
0 (2
,005
) 9
,775
9
,775
-
PPAA
31XN
DU D
C HI
VAID
S - J
oint
Pro
j.- F
ranc
e 4
39
- 4
39
- 4
39
439
-
PRAA
01XN
DUDC
HIV
STI G
loba
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d(1
34,0
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177
,025
4
2,98
3 (6
0,02
3)
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040)
- (1
7,04
0)
PGM
U01
XNGM
U G
loba
l Fun
d Pr
imar
y 8
6,69
0 7
43,9
62
830
,652
(7
47,9
31)
82,
721
82,
721
- PG
MU
04XN
GF Te
mpo
rary
Sta
ff -
- -
(4,8
83)
(4,8
83)
- (4
,883
) PP
AA49
XNHA
U H
PL N
CD 2
-1-2
2 AU
SAid
NZA
ID 2
73,2
63
- 2
73,2
63
(233
,789
) 3
9,47
4 3
9,47
4 -
OO
PA01
XNJo
int S
ecre
taria
t(4
,121
) 3
38
(3,7
83)
3,7
83
- -
- PD
AA02
XNO
OD
Man
agem
ent P
roje
ct 2
2,00
0 1
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2
3,00
0 (1
2,95
5)
10,
045
10,
045
- PR
AA05
XNRE
IP P
ublic
ation
s -
18,
203
18,
203
(341
) 1
7,86
2 1
7,86
2 -
PRAA
08XN
DU S
OR
Influ
enza
Sur
veill
ance
- CD
C 2
215
,627
-
215
,627
(3
53,7
00)
(138
,073
) -
(138
,073
) PR
AA09
XNDU
SO
R La
b Sh
ippi
ng C
osts
6,6
85
- 6
,685
(3
27)
6,3
58
6,3
58
- PR
AA19
XNIn
crea
sed
Und
erst
dg th
e He
alth
Impl
icat
of C
lim C
h 1
6,96
5 (1
6,65
9)
306
(3
06)
- -
- PR
AA20
XNDU
SO
R - R
OSS
P PP
HSN
+ 7
1,56
2 -
71,
562
(5,6
05)
65,
957
65,
957
- PR
AA22
XNIm
prov
ing
Publ
ic H
ealth
Dat
a Ca
paci
ty in
the
PI 1
00,0
00
- 1
00,0
00
- 1
00,0
00
100
,000
-
PRAA
23XN
Emer
genc
y as
sista
nce
to F
P - Z
ika
6,5
05
(1,5
44)
4,9
61
(4,9
62)
(1)
- (1
) PR
AA25
XNDU
DC
TB C
ontr
ol F
ranc
e 4
,944
-
4,9
44
- 4
,944
4
,944
-
PRAA
26XN
DU D
C TB
Con
trol
Glo
bal F
und
59,
910
- 5
9,91
0 (7
2,95
1)
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041)
-
(13,
041)
PR
AA33
XNTo
war
ds T
B El
imin
ation
in K
iriba
ti 3
47,2
50
520
,597
8
67,8
47
(440
,422
) 4
27,4
25
427
,425
-
PRAA
53XN
Paci
fic O
pera
tiona
l Cou
rse-
2 (U
nion
) -
100
,899
1
00,8
99
(166
,202
) (6
5,30
3) -
(65,
303)
PDAA
06XN
2012
Pos
tpon
ed A
ctivi
ties
18,
474
(1,0
00)
17,
474
(17,
474)
-
- -
PDAA
08XN
GMU
- Co
mm
itmen
ts 4
9,53
9 4
5,93
7 9
5,47
6 (7
7,32
7)
18,
149
18,
149
- PD
AA02
PNPF
- Dire
ctor
’s O
ffice
Man
agem
ent S
uppo
rt 4
2 -
42
- 4
2 4
2 -
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62,
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67,6
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214
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54,
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31,
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18,
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92,
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172
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52,
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23,
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15,
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32,6
23
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43
DETA
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FU
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D 01
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5 TO
31
DECE
MBE
R 20
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as a
t 31
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2014
Adju
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Re
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om
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l Ava
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ditu
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Bala
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t 31
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s hel
d on
be
half
of d
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dono
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Suva
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t 1
4,26
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(9,5
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4,6
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MU
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Mee
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orks
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14,
262
- 1
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-
Suva
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alth
Man
agem
ent
156
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18,
332
175
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(58,
111)
PP
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1
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4,28
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AA07
PSDF
AT A
ust-P
rog
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ing
2015
-17
- PPR
- -
(1,8
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t Sec
reta
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156
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-
156
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-
(50,
259)
Suva
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blic
Hea
lth S
urve
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4 (1
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(84,
645)
5
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0,18
1)
PRAA
04PS
DFAT
Aus
t.- P
gm F
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015-
2017
– R
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(90,
181)
PR
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XS D
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5,5
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5,5
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62,
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Glob
al F
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817
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-
602
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1
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(1
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99,0
65
299
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Glob
al F
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817
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6
02,7
92
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20,7
00
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299
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SOCI
AL D
EVEL
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594
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-
3,6
23,8
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18,7
47
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02,4
39)
1,0
16,3
08
1,3
04,5
39
(288
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) Re
gion
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s Res
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am 6
3,47
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141
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2,2
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141
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95
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10,
495
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409
22,
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36
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1
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68
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118
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49,
640
49,
640
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Trea
ties
360
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3
60,2
19
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38
148
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Card
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80,
315
80,
315
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6,26
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1
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74,8
38
924
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9,70
6)
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115
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115
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115
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709
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709
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176
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508
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340
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48
105
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59
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7 1
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48,
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STAT
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903
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1
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5
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2
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1
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19,
803
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7,6
78
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16 A
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413
2
53,7
70
254
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97,7
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56,
422
56,
422
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f Sta
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82,
952
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2,95
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82,
952
82,
952
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72,
419
- 7
2,41
9 (5
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2,41
4 7
2,41
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SDDA
29XN
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Pro
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72)
1,1
72
- -
1,1
72
1,1
72
1,1
72
- SD
DA31
XNAD
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ETA
6414
131
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-
131
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4,53
5)
77,
044
77,
044
- SD
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250
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250
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155
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1
55,3
10
- SD
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) -
(8,3
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9
(8,3
48)
- (8
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) SD
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Str
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tatis
tical
Ser
vice
201
0-20
14 1
09,7
52
1,9
51,7
56
2,0
61,5
08
(1,7
78,4
11)
283
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2
83,0
97
- SD
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plem
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tion
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11/5
8(1
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39XN
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tren
gthe
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014
(B)
131
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-
131
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(7
6,26
9)
54,
779
54,
779
- SD
DA40
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ctivi
ties f
unde
d fr
om 2
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71,
362
- 7
1,36
2 -
71,
362
71,
362
- SD
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-780
0 2
0,69
8 9
5,46
5 1
16,1
63
(14,
544)
101
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1
01,6
19
- SD
DA44
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D / I
MDN
Pro
ject
(13)
-
(13)
1
3 -
- -
SDDA
45XN
Stre
ngth
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g EM
IS in
the
Paci
fic 2
015-
2017
2,4
63,0
00
2,4
63,0
00
(710
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) 1
,752
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1
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-
SDDA
46XN
OEC
D/N
SDS
Wor
ksho
p 19
Nov
201
4-22
Jan
2015
23,
840
(14,
291)
9
,549
(9
,549
) -
- -
HPRZ
15XN
RRRT
- EU
Sol
omon
s Pro
ject
165
,349
(1
65,8
32)
(483
) 4
90
7
7
- HP
RZ16
XNRR
RT -
EU S
olom
ons P
roje
ct P
hase
2(1
65,8
08)
165
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2
4 (6
15)
(591
) -
(591
)
TOTA
LS 4
8,74
6,07
4 (2
13)
73,
450,
912
122
,196
,773
(6
5,31
6,65
4)
56,
880,
119
59,
832,
451
(2,9
52,3
32)
45
Provident FundFinancial Statements and Audit Reports for the year ending 31 December 2015
46
47
48
49
Pacific Community Provident FundFinancial Statements for the year ended 31 December 2015
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2015
2015CFP Units
2014CFP Units
Cash and cash equivalents invested 8,574,376 8,727,543
Loans to members 289,392 248,004
Loan to SPC 179,275 213,732
Interest receivable and other 60,900 72,192
Total assets 9,103,943 9,261,471 Unearned interest 5,281 4,381
Other creditor 559 276
Total liabilities 5,840 4,657 NET ASSETS 9,098,103 9,256,814
Members’ capital accounts - Noumea 5,458,051 5,542,738
Members’ capital accounts - Suva 3,640,052 3,714,076 TOTAL MEMBERS’ CAPITAL 9,098,103 9,256,814
The accompanying Notes and Statement of Accounting Policies form an integral part of these financial statements.
For the Pacific Community
Dr Colin Tukuitonga Martin Van WeerdenburgDirector-General Director Finance
50
STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 31 DECEMBER 2015
2015CFP Units
2014 restatedCFP Units
Interest received 161,213 195,797
Bank charges (968) (646)
Total net revenue transferred to appropriation account 160,245 195,151 Appropriation account for the year ended 31 December 2015
6 months ended 30 June 80,122 97,575
6 months ended 31 December 80,123 97,576
Total interest distributed to members’ accounts 160,245 195,151
MOVEMENT IN MEMBERS’ ACCOUNTS
2015CFP Units
2014CFP Units
Members’ contributions and interest 4,828,140 4,378,906
SPC contributions 4,428,674 4,049,266
Opening balance 1 January 9,256,814 8,428,172 Members’ contributions 1,467,094 1,502,764
SPC contributions 1,366,735 1,274,172
2,833,829 2,776,936
Interest credited members 160,245 195,151
Exchange adjustment - Suva 204,053 207,085
Total additions 3,198,127 3,179,172 Total members balances before investments paid out 12,454,941 11,607,344
Payouts upon termination of employment (2,817,333) (1,866,915)
Noumea withdrawals during the year (539,505) (483,615)
Investments retired during the year (3,356,838) (2,350,530) Closing balance 31 December 9,098,103 9,256,814
Members’ contributions 4,713,033 4,800,763
SPC contributions 4,377,128 4,445,090
Exchange adjustment - Suva 7,942 10,961 Closing balance 31 December 9,098,103 9,256,814
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Pacific Community Provident Fund 2015Note 1Reporting Entity
1. The Provident Fund of the Pacific Community (hereinafter called ‘the Fund’) was established on January 1, 1953, for its officers and employees for the purpose of discharging the liability and/or responsibility (if any) of the secretariat to the members in respect of provision for superannuation.
2. In accordance with the Rules of the Provident Fund (hereinafter called ‘the Rules’), the Fund is vested in and administered by the Community on the trusts declared therein.
3. Subject to these Rules, and to any direction by the Community in accordance therewith, the Director-General shall have and may exercise the powers and functions of the secretariat under the Rules, with the exception of Rule 26, which covers amendments.
4. Any member may appeal to the Joint Appeals Board against any decision of the Director-General, as provided for in Chapter XIII of the Staff Rules.
Note 2Significant accounting policies1. The accounting period used in the preparation of these accounts is the calendar year 1 January 2015 to 31 December 2015.2. The Provident Fund of all Noumea members, comprising both members’ and employer’s contributions, is invested in Noumea
in CFP francs, while the Provident Fund of all Suva members is invested in Suva in Fiji dollars.3. For the purpose of consolidating the Suva Provident Fund investment with the Noumea Provident Fund investment at year
end, the Suva Provident Fund interest and investment have been converted to CFP francs at the bank buying rate as at 31 December 2015 of FJD 1.00 = CFP53.57.
4. Loans to members consist of short-term loans borrowed against their holdings in the Provident Fund. In accordance with SPC’s policy, a member can borrow an amount up to 90% of the member’s holdings in the Fund, provided that arrangements are made to repay the loan over a period of no longer than 12 months. The interest rate charged for such borrowings is a compound rate of 3.93% (which is 2% higher than the weighted average rate of interest earned on Provident Fund investments) as at 31 December 2015.
5. The Pacific Community has borrowed money from the Fund to purchase accommodation for its staff in New Caledonia. This loan less capital repayments received is recognised as an asset by the Fund. Interest income is recognised on a straight line basis over the period of the loan.
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