goalglobal.org

Annual Report 2016

goalglobal.org

Cover Photo:Fatuma with her youngest childTaken at Warder Woreda, Somali Region, EthiopiaPhotographer: Anteneh Tadele

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ContentsGlossary of TermsWho We AreFundersWhat We DoWhere We WorkAdvocacy and Public EngagementDevelopment EducationFundraisingFinancial Statements

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Contents

Contents PG 3

Glossary of terms

Children’s Empowerment and ProtectionUK Department for International DevelopmentDisaster Risk ReductionEuropean Civil Protection and Humanitarian Aid OperationsIrish Aid Programme FundMillennium Development GoalsNon-food ItemsNon-Governmental OrganisationsNutrition Impact and Positive PracticeNorth Syria Response FacilityUnited Nations Office for the Coordination for Humanitarian AffairsOffice of the US Foreign Disaster AssistanceUnited NationsUnited Nations High Commissioner for RefugeesUnited States Agency for International DevelopmentWater, Sanitation and HygieneWorld Food ProgrammeWorld Health Organisation

CEPDfIDDRR

ECHOIAPFMDG

NFINGONIPPNSRF

OCHAOFDA

UNUNHCR

USAIDWASH

WFPWHO

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Funders

Who we areGOAL is an international humanitarian agency dedicated to alleviating the suffering of the poorest of the poor in the developing world. Since our inception in 1977, we have responded to virtually every natural and manmade disaster in the developing world and worked in almost 60 countries.

To work towards ensuring the poorest and most vulnerable in our world and those affected by humanitarian crises have access to the fundamental rights of life, including but not limited to adequate shelter, food, water and sanitation, healthcare, education and economic opportunities.

We envision a world where poverty and hunger no longer exist, where communities are prepared for seasonal shocks, where structural and cultural barriers to growth are removed and where every man, woman and child, has equal rights and access to resources and opportunities.

Our Mission Statement

Our Vision

In 2016, we worked in 20 countries: Ethiopia, Haiti, Honduras, India, Iraq, Kenya, Liberia, Malawi, Nepal, Niger, Philippines, Sierra Leone, Sudan, South Sudan, Syria, Turkey, Uganda, Ukraine, Yemen and Zimbabwe.

In 2016, GOAL’s programmes reached approximately 6.7 million people worldwide.

Countries

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Funders

GOAL receives institutional funding from the governments of Ireland, the UK and the USA, as well as from the European Union and the United Nations. GOAL is also supported by a variety of charitable trusts and foundations in Ireland, the UK and the USA, and by the public through donations, wills, legacies and various fundraising events.

The following donors funded GOAL during 2016:

Bakker Brothers; Bill & Melinda Gates Foundation; Catholic Relief Services; Charity Water; Christian Aid; Concern Universal/United Purpose; Concern Worldwide; Cooperazione Internazionale; Debre Genet Medhane Alem Ethiopian Orthodox Church; Department for International Development (DfID / UK Aid); Deutsche Gesellschaft für Internationale Zusammenarbeit; Dublin City Council; Electric Aid; European Commission Humanitarian Office (ECHO); European Union; Govt. of Honduras; Govt. of the Netherlands; Guernsey Overseas Aid Commission; Health Pooled Fund, South Sudan; HelpAge International; ICCO; Inter-American Development Bank; Interchurch Medical Assistance Inc.; International Organization for Migration; International Potato Centre; International Rescue Committee; Irish Aid (Dept. of Foreign Affairs, Ireland); Isle of Man Government; Jersey Overseas Aid Commission; John Hopkins University; Johnson & Johnson; JSI Research & Training Institute; London School of Hygiene and Tropical Medicine; Manchester University; MasterCard Foundation; Musgrave Charitable Trust; Naechstenliebe Weltweit; Norwegian Church Aid; Oxfam; Palladium/GRM International; Save the Children; Schweizerische Eidgenossenschaft; South Sudan Ministry of Health; The Bank of Ireland Group Staff 3rd World Fund; UN Children’s Fund (UNICEF); UN Common Humanitarian Fund for South Sudan; UN Common Humanitarian Fund for Sudan; UN Food & Agriculture Organisation; UN High Commissioner for Refugees (UNHCR); UN Office for the Coordination of Humanitarian Affairs; United States Agency for International Development (USAID); US Bureau of Population, Refugees and Migration; World Food Programme (WFP); World Health Organisation (WHO).

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What We do

Recent years have observed an ongoing increase in humanitarian need across the globe. 2016 was no exception, with conflict, natural disaster and climate change leading to more people in need. According to the UN, the total number of refugees and internally displaced people worldwide rose to over 67 million people by the end of 2016.

The overall objective for GOAL’s humanitarian function is to provide effective humanitarian response to rapid and slow onset emergencies within our countries of operation, while strengthening ongoing programming in humanitarian contexts. GOAL’s humanitarian responses include health; nutrition; water, sanitation and hygiene (WASH); child protection and refugee and Internally Displaced Persons (IDP) responses, as well as ongoing disaster preparedness and early recovery livelihood programmes.

In 2016, GOAL continued humanitarian responses in existing country programmes, notably in Ethiopia and Syria. In response to increasing needs in Ethiopia, GOAL has implemented a multi-sectoral Humanitarian Response Programme (HRP) that aims to respond to sudden onset crises country-wide. Emergency nutrition programming is a key competency and in 2016 GOAL Ethiopia scaled up emergency nutrition programmes to 70 districts, a 300 per cent increase on typical programme coverage.

GOAL established the North Syria Response Facility (NSRF) in 2015 to fill the gap in response capacity for large, rapid onset crises in the Syrian humanitarian response. During 2015 and 2016, the NSRF had been activated for 35 responses. More than 509,000 people affected by crises were provided with emergency cash and non-cash assistance during this period.

Escalating conflict in South Sudan forced half a million people to flee to neighbouring countries in the second half of 2016 alone. GOAL continues to support South Sudanese refugees at Gambella, Ethiopia, and as well as refugees from the Central African Republic in Tongogara refugee camp in Zimbabwe.

In 2016, GOAL also implemented targeted short-term responses in Yemen and established a country office and began programming in Iraq. In Yemen, GOAL worked with a local NGO to provide NFIs to recently displaced households. GOAL’s country office in Iraq was officially opened in September and GOAL began working with communities and local officials to implement livelihoods programming with a focus on small business training, agricultural development and vocational training with both internally displaced and host community beneficiaries.

Humanitarian

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In 2016, Syria entered the fifth year of the protracted conflict marked with ongoing extreme violence and violations of international humanitarian and human rights law. Although the year saw two Russia – and USA-brokered cessations of hostilities, which offered a relative reduction of violence in parts of the country, the collapse of both led to an upsurge in violence once more, with a devastating impact on civilians. In 2016, GOAL sadly lost a member of its logistics team in an explosion, a stark reminder of the environment that our staff work in. The civilian population of Syria continues to be targeted by all parties to the conflict, and remains at extremely high risk. On top of the increased violence, and the thousands of deaths over the year, there has been a marked increase in internal displacement and migration out of Syria.

Over the course of the year, more than 6.3 million people were estimated to be internally displaced and 13.5 million people required humanitarian assistance, almost a million of whom live in besieged areas. Pockets of rapid onset emergencies continued to be created with the shifting dynamics of the conflict throughout GOAL’s areas of operations. GOAL’s humanitarian response in Syria continued to address both the larger humanitarian crisis, as well as localized crises.

In total GOAL and its partners reached over 600,000 conflict affected people in Northern Syria with life-saving and life-sustaining assistance during the year. As one of the largest actors in the region, GOAL

responded to the needs of host communities and IDPs through integrated humanitarian programming that included Food Security and Livelihoods (FSL), Water, Sanitation and Hygiene (WASH), Non-food Item (NFI), and shelter and emergency response interventions. GOAL employed a total staff of 421 (including 12 internationals) and maintained three offices, one on the Turkish-Syrian border and two inside Syria.

In September, GOAL and its partner played a vital role in responding to one of the most significant humanitarian crises of the year as eastern Aleppo City and rural Aleppo were targeted heavily by air strikes by both Syrian and Russian air forces. The bombing campaign intensified in November until ultimately, in December, a deal was reached to evacuate civilians and opposition fighters from Eastern Aleppo City to Idleb governorate. Through its North Syria Response Fund (NSRF), GOAL and its partner provided assistance to approximately 30,000 people through multiple supports, including the provision of cash, NFI kits and ready-to-eat (RTE) kits.

GOAL also continued its work with Syrian refugees in southern Turkey. This work included the provision of staff and logistical support to five Ministry of Health-run public and migrant health facilities in Adana, with the result that GOAL reached more than 71,000 Syrian refugees with health care services. Other support work saw GOAL provide 17,000 refugees with legal support and community outreach services.

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The El Niño-induced drought of 2016 was one of the worst that Ethiopia had experienced in the past 50 years. An additional 10.2 million people needed emergency assistance – on top of the millions already receiving support through the country’s Production Safety Net Programme (food-for-work scheme).

With funding, mainly from OFDA, UNOCHA and ECHO, GOAL scaled up its humanitarian response programme to cover up to 70 districts at the peak of the crisis (July) – more than tripling our usual number of operational locations. GOAL reached more than 1.3 million individuals with health, nutrition, water, and livelihood activities, and played a vital part in bringing the drought and humanitarian crisis to the attention of donors and other stakeholders, and mobilising funding.

Operational in six regions (Gambella, Oromia, Afar, Tigray, Amhara and SNNP), GOAL sought to improve the nutritional status of emergency-affected food insecure communities through nutrition interventions and water, hygiene and sanitation (WASH) activities:

Nutrition: GOAL Ethiopia reached 31,450 children (under five) with severe acute malnutrition, while 193,172 moderately malnourished

under five children and pregnant and lactating mothers were reached through its malnutrition programmes. A total of 8,055 government health professionals received trainings on the prevention and management of acute malnutrition, while almost three million people were reached through health and nutrition education.

Refugee Response: a total of 51,374 South Sudanese and Eritrean refugees were addressed through nutrition intervention and WASH activities.

Emergency Seed Response: in response to the drought, GOAL took part in the largest seed distribution project in the country’s history in which 32,000 tonnes of crop seeds and 23 million cuttings were distributed between April and September, reaching over 1.5 million households.

Emergency WASH: GOAL scaled up its WASH programming countrywide, implementing various activities including rehabilitation of water schemes, pipeline extensions, hygiene promotion activities and distribution of jerry cans and soaps. A total of 219,350 people benefited from GOAL’s WASH interventions.

Ethiopia

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In Malawi, erratic rainfall, flooding and drought over several years have resulted in deepened poverty and a prolonged dependence on humanitarian assistance. In 2016, reduced productivity resulted in 6.7 million people (39 per cent of the country’s population) being unable to meet their annual food requirements. In response, the Government of Malawi, with support from the humanitarian community, launched one of the most significant emergency responses in the country’s history.

With responsibility for facilitating monthly unconditional cash transfers to over 12,000 beneficiaries in the southernmost districts of Nsanje and Chikwawa, GOAL was an important partner in this response. Complementary resilience-building activities were also an important part of the intervention. These included the distribution of agricultural inputs, facilitation of cascaded training on the processing, storage and utilization/marketing of nutritious foods and high value crops, support for village savings and loans groups, and promotion of regular malnutrition screening. The response was implemented under the umbrella of the Malawi INGO Consortium, with funding from Irish Aid, ECHO and DFID.

A severe drought hit the Dry Corridor of Honduras during 2016. GOAL initiated a humanitarian response project with funds from USAID/OFDA that involved a one-time cash transfer aimed to re-establish livelihoods for 10,000 families who were gravely affected by the drought in the departments of La Paz, Intibucá and Lempira. This programme is being considered by USAID as a model for in-cash-transfer capacity strengthening as a humanitarian response strategy in national risk management systems across Central America and the Caribbean.

Malawi

Honduras

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Hurricane Matthew struck Haiti on October 4th, causing widespread damage, flooding and displacement. As a result, 1.4 million people required humanitarian assistance and an ongoing cholera epidemic worsened with 41,421 cases registered between January and December. The food security situation, which had been improving, was aggravated again by Matthew, leaving an estimated 1.5 million people food insecure,

including 280,000 people who were listed as highly food insecure. After Hurricane Matthew, GOAL focused on responding to the cholera outbreak in Gressier. GOAL also distributed aqua tabs and chlorox to hurricane victims and distributed hygiene and kitchen kits to help ensure affected communities had access to safe drinking water.

During 2016, Niger faced a continued humanitarian emergency as a result of a complex mix of malnutrition, food insecurity, epidemic, flooding and armed violence. Approximately two million persons required humanitarian assistance. The national global acute malnutrition rate was 15 per cent, and malnutrition remains a major challenge in Niger. The country experienced several security challenges, especially in Diffa region due to the frequent attacks of Boko Haram. More than 230,000 people were displaced in Diffa during the year, contributing to a humanitarian emergency in an area already considered chronically poor. GOAL responded to this displacement by distributing NFI kits to affected households. GOAL also carried out emergency interventions in the health, nutrition, and shelter sectors and ensured healthcare was provided to the affected IDPs, refugees and host community members.

Haiti

Niger

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Nepal was struck by a 7.8 magnitude earthquake in April 2015, the effects of which continued to be felt throughout last year. Most households whose homes were damaged were still living in temporary shelter and there were many temporary and permanent sites inhabited by thousands of displaced people.

GOAL continued to deliver humanitarian relief, while also expanding its response to include the promotion of safer building techniques, the provision of technical monitoring support to households who were reconstructing and the provision of materials for transitional shelter.

GOAL continued to work in the extremely remote and inaccessible rural communities of Ramechap and Rasuwa. While there was an understandable desire for communities to rebuild without delay, in reality most households would be facing the 2016 storms, monsoon and winter in their transitional shelters. As those dwellings were rapidly deteriorating, leaving the inhabitants to live in dangerous, uncomfortable and unhealthy conditions, GOAL supported the improvement of the structures through awareness campaigns, training, guidance and material support.

Last year saw the third year of the current conflict in Iraq and the situation country-wide continued to deteriorate. The number of people in need of humanitarian assistance increased to 11 million, while there was widespread internal displacement. Whilst the humanitarian response is focused on areas currently or previously occupied by ISIS, needs are prevalent throughout Iraq due to decades of conflict, social tension and poor governance.

GOAL established a country office in the Kurdistan Region of Iraq (KRI) in 2016. To address the immediate humanitarian needs arising from the on-going conflict and displacement, GOAL delivered several targeted emergency response programmes to those in critical need. With the help of partners, GOAL conducted an emergency WASH response at two sites in Salah ah Din, and implemented a three – month NFI distribution project in Rabia district in Northern Ninewa. GOAL began livelihoods programming in late 2016 and expects to expand and strengthen its livelihoods programming in the coming years.

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In 2016, the humanitarian emergency in Ukraine evolved from a “hot war” to a low intensity war of attrition along a clearly defined contact line, making it necessary for GOAL to redefine what the focus of the programme should be. As the emergency became a protracted crisis during 2016, funding from the humanitarian community began to reduce.

During the year, GOAL continued to implement an emergency response programme in the Luhansk Buffer Zone of Ukraine, meeting humanitarian needs through cash assistance, the distribution of hygiene kits and the provision of psychosocial support, principally to elderly isolated individuals.

During 2016, the people of South Sudan continued to suffer due to the civil war which had been ongoing since the country gained its independence in 2011. At the end of 2016, the conflict has led to the displacement of 1.8 million people while 1.3 million have fled the country to seek refuge from the war. Clashes internally between rival factions were observed in various areas of South Sudan in 2016 although it was relatively calm in GOAL field sites compared to previous years. One exception was Ulang, where intercommunal violence broke-out for several days in mid-April following cattle raiding. The result was widespread displacement of thousands of people, destruction and looting of several buildings, including a GOAL-run primary health care facility, and the evacuation and closure of a GOAL healthcare unit for almost two months.

Two outbreaks of measles were confirmed in Abyei (in February and October) and once in Twic (in April), spurring GOAL to activate its emergency preparedness and response plans. Almost 38,400 children aged between 6-59 months were reached with measles campaigns in Abyei and more than 87,500 children were reached in Twic. Between July and September, GOAL supported a response to a cholera outbreak in Juba alongside the Ministry of Health, providing transport to patients to reach the local health facilities for treatment.

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In recent years, unprecedented progress has been made in reducing maternal and child mortality, and in the fight against malnutrition and infectious diseases. The under-five mortality rate has declined by more than half since 1990 and the maternal mortality ratio has declined by 45 per cent worldwide in the same period.

However, despite this significant progress, there are huge global disparities and about five million children under the age of five still die each year from preventable causes. Every day, approximately 830 women die from preventable causes related to pregnancy and childbirth, with 99 per cent of all maternal deaths occurring in developing countries. The risk of complications and death in adolescents because of pregnancy is far greater in comparison to other women.

GOAL’s health programmes include nutrition and access to safe water and sanitation and primarily target women, children and young people. These members of society remain the most vulnerable to poor health outcomes for a variety of reasons, including cultural norms, social status and lack of economic empowerment.

In 2016, GOAL supported health, nutrition and Water, Sanitation and Hygiene (WASH) programmes across 13 countries. GOAL operates in many varied contexts, from acute emergency or chronic crisis to stable development contexts. Where feasible, the organisation works in collaboration with government ministries and local authorities, local partners, local communities and the private sector to help ensure sustainable results.

GOAL’s key approaches to improving health include health, nutrition and WASH systems strengthening, governance and accountability, social and behaviour change, as well as emergency humanitarian health, nutrition and WASH responses.

Health systems strengthening sees GOAL work in partnership with a country’s Ministry of Health and other stakeholders to try build the capacity of a country’s health systems by facilitating analysis and dialogue to identify gaps and challenges. GOAL also tries to find local solutions, including the mentoring of district and national health staff.

Through the organisation’s governance and accountability work, GOAL helps ensure that strong relationships exist between the local community

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and the health system structure that facilitates support communities’ demand of quality health services. GOAL uses social and behaviour change approaches to address barriers to health and increase the responsibility of individuals, families and communities towards their own health and well-being.

When required, GOAL also implements emergency humanitarian health interventions. This could include a response to public health emergencies such as the Ebola outbreak in Sierra Leone, as well as emergency health service provision in conflict-affected areas of South Sudan and Sudan.

Understanding that water, sanitation and hygiene are critical components for a healthy life is not difficult. However, for many of the people living in the countries that GOAL works in, accessing safe water, good sanitation and developing good hygiene behaviours is a constant struggle that they must deal with every day.

Where GOAL WASH programmes exist in relatively stable contexts, they focus on building long term, sustainable access to water and sanitation services and to develop lasting behaviours within the communities that will maximise the

benefits of improved access. Where the context is less stable – for instance in a crisis state or after a natural disaster, or where the infrastructure simply does not exist – GOAL or its local partners may implement water supply or sanitation systems directly and then train community and government staff to ensure that the systems can be sustained.

GOAL’s nutrition programming aims to help disadvantaged communities improve their nutritional status in a variety of ways. Nutrition programmes are designed to tackle the multifarious causes of undernutrition in a bid to prevent individuals from becoming affected, as well as supporting the provision of quality treatment services for individuals already suffering from malnutrition. Where possible, we work with existing structures such as communities, governments and the private sector. GOAL also supports emergency nutrition interventions if required in situations such as severe drought or population displacement due to conflict.

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In Ethiopia, GOAL’s health programme – which includes community health promotion, nutrition, WASH and health systems strengthening – reached more than 28,300 direct beneficiaries across 36 neighbourhoods. As part of this, GOAL also reached students, domestic and commercial sex workers with key HIV prevention messages, and provided business skills training for people living with HIV. More than 18,600 people benefitted from access to a clean water supply. In response to the severe drought in parts of Ethiopia that resulted in high levels of malnutrition, GOAL scaled up operational support to the government to provide quality integrated management of acute malnutrition services from 862 health facilities in 2015 to 1,900 health facilities in 2016.

GOAL’s work in India ensured that seasonal migrant workers at 35 of Kolkata’s brick kilns had access to maternal and child health care, and WASH services, while more than 8,000 people living in and around two municipal dump sites in Kolkata and Howrah received access to healthcare, sanitation and other vital services.

In Kenya, GOAL’s health programme reached almost 40,000 beneficiaries. This included the construction of a community water point in the informal settlement of Makuru that provided clean water to 200 households. Using a healthy systems’ strengthening approach, GOAL improved youth-friendly health services by supporting Kenya’s Ministry of Health to establish this programme in three existing urban facilities. GOAL’s core programming strategy in Malawi included an integrated health, nutrition and WASH component. Nutrition Impact and Positive Practice (NIPP) – a community-based, participatory approach to directly tackle the underlying behavioural causes of malnutrition – was a key element of this. In total, 98 NIPP ‘circles’ were facilitated, and introduced a multitude of interventions aimed at raising awareness about nutritious foods and promoting malnutrition screening and referrals amongst the targeted communities. Community rural water supply and sanitation was another significant area of focus in Malawi, and successes here included the rehabilitation of 70 boreholes. GOAL is also currently leading a consortium of organisations to implement a four-year, ‘Youth as Agents of Change’ project that promotes the increased adoption of positive behaviours related to climate change adaptation and sexual reproductive health and family planning services amongst young people. This project is taking place in three districts in southern Malawi, and is reaching close to 28,000 people.

In Niger, GOAL established NIPP circles in 65 villages, with the aim of supporting over 3,900 participants to address the causes of moderate acute malnutrition in the household. Activities included culinary demonstrations (using local food and vegetables from family gardens); the promotion of hand-washing techniques and improved stoves for cooking; and the construction or repair of communal latrines, water tanks and hand-washing points. GOAL also supported 33 health facilities in Zinder region on health systems strengthening. This primarily focused on the integration of services for the treatment of severe acute malnutrition and reached approximately 15,000 people.

In Sierra Leone, GOAL’s community health initiatives continued in Kenema, Kambia and Bombali Districts and in the capital, Freetown, where the team focused on nutrition and the health of women and children under the age of five. GOAL also implemented a community health approach in five districts, where health messages delivered through community dialogue sessions and radio messaging reached almost 56,000 people and increased the up-take of reproductive health services. GOAL also continued health systems strengthening with District Health Management Teams for services delivery. This included improving the physical and operational conditions in primary health care facilities; strengthening service delivery to Ebola survivors; and building capacity for the early detection and response to Ebola and other communicable diseases. GOAL also worked to improve access to quality reproductive, maternal, neonatal and child health services in Bombali district. The project supported 78 Peripheral Health Units (PHUs) in Bombali district. GOAL also constructed and repaired several water and sanitation systems in Freetown, including the rebuilding of a ‘Gravity Flow System’ that now provides water to 11,500 people.

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In South Sudan, GOAL rolled out ‘Nutrition Sensitive Care Groups’ for the first time. These groups – 15 in total – were formed to promote peer-to-peer learning and uptake of nutrition, food security, hygiene and health education and behaviour change amongst women, who, in turn, feed what they learn down to their respective communities. GOAL also helped train mothers to use Mid-Upper Arm Circumference (MUAC) tapes. These tapes are used to measure the upper arm circumference of children and other vulnerable groups to help identify malnutrition. In the long term, this approach will encourage communities to regard malnutrition detection as a household-level task, rather than a function of health and nutrition facilities. GOAL also continued to support 56 health facilities to provide a basic package of primary health care to over half a million people in areas where the government is currently unable to provide adequate services.

In Sudan, GOAL’s health programmes in Kassala reached more than 14,200 men and women through partners, and benefitted 6,000 people directly in Kutum (North Darfur). GOAL’s ‘School Health Club’ approach, which aims to transform thinking around hygiene and sanitation practices, immunization and nutrition, sexual disease transmission and reproductive health, and the prevention of communicable diseases, reached almost 148,000 children across 77 schools in Kassala and Kutum. GOAL also created access to sanitation facilities for more than 9,300 people in Kassala and North Darfur; constructed latrines, showers and hand-washing stations at five health facilities in Kutum, and implemented 44 pairs (male and female) of Nutrition Impact and Positive Practice (NIPP) circles across North Darfur.

GOAL continued to build on the largest water, sanitation and hygiene (WASH) programme in northern Syria, reaching more than 550,000 people with safe water across 133 towns and villages. GOAL also supported the operation of 15 hygiene units that, between them, manage 10 landfills and remove approximately 50,000 m³ of domestic waste throughout the year, benefitting approximately 444,770 people.

In Uganda, GOAL’s robust WASH programme saw the construction of almost 6,900 latrines and more than 7,800 hand washing facilities. In addition, 97 communities became ‘open-defecation free’; 164 water-user committee members were trained on the operation and management of village water points; and 53 water points were repaired. GOAL Accountability Can Transform (ACT) health programme supports active community engagement in health services with a view to improving the quality and up-take of the services. The programme was implemented in 375 health facilities across 16 districts.

In Zimbabwe, GOAL reached more than 22,400 people through the extended Nutrition Impact and Positive Practices Approach (NIPPs) to address the underlying causes of malnutrition at community level. The team also trained more than 6,400 individuals in various sanitation and hygiene practices, while 20 boreholes and two deep wells were repaired in Buhera District that served to greatly improve water access for the communities in question.

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GOAL’s livelihoods programme helps some of the world’s most disadvantaged communities to increase their resilience by improving food security and creating opportunities for income generation.

To achieve this, GOAL employs a holistic approach that focuses on the forging of partnerships between multiple constituents, including non-governmental organisations (NGOs), the private sector and the public sector. GOAL supports this approach by enabling communities to gain increased access to markets and technology, and thereby lift themselves out of poverty.

The programme is as diverse as the communities it operates in, from fishing communities in Honduras to displaced populations in the Middle East. GOAL also works with youth groups, most notably through its ‘DYNAMIC’ project in Northern Uganda, where tens of thousands of people eager to earn a living in agriculture are benefitting from a GOAL-supported programme that is helping them form a productive and profitable future in farming by forging links with the private sector and government.

In addition to providing economic and food security, GOAL also seeks to combat the effects of disasters by preparing communities, educating them and improving infrastructure, thereby helping to mitigate potentially devastating repercussions.

Livelihoods

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In Ethiopia, a country heavily dependent on agriculture, GOAL reached more than 36,000 beneficiaries through livelihoods programming. Activities implemented included rangeland management, the establishment of beekeeping groups, training for community animal health workers, expanding potato production programmes and creating market linkages for potato farmers. Additionally, GOAL established and strengthened Village Savings and Loans Associations (VSLAs) and women’s asset building groups.

In Haiti, GOAL created a Reconstruction Support Centre to support households engaging in building or reinforcement work to use ‘Build Back Better’ methods. Furthermore, through a community-based resilience approach, GOAL continued to work in the Turgeau and Debussy neighbourhoods of the capital, Port-au-Prince, to implement priority actions identified by those communities with respect to urban planning. GOAL also supported the creation of micro-businesses, the establishment of VSLAs, and the formation of micro-enterprises in solid waste management.

Honduras is one of the most vulnerable countries in the world to natural disasters, including storms, landslides, flooding, earthquakes and drought. In 2016, GOAL helped more than 48,000 people from vulnerable neighbourhoods in the capital, Tegucigalpa, and Gracias a Dios – a remote region in South-Eastern Honduras – to prepare for and respond to such disasters. GOAL also helped ensure the provision of food during emergency situations by supporting neighbourhood stores, while the organisation worked with 1,000 people working in the agroforestry sector in the rural La Moskito region to improve business plans and encourage the participation of women in the workforce.

In the protracted crisis in the Kurdistan Region of Iraq (KRI), it became obvious that there was a clear need to provide livelihoods opportunities for internally displaced persons (IDPs) and vulnerable host communities to enable them to start rebuilding lives and reduce dependency on direct aid. As a result, GOAL and another aid organisation, Big Heart, commenced a livelihoods programme that aims to reach 2,800 direct beneficiaries across KRI and create market-driven livelihood opportunities for vulnerable IDPs and host community members. GOAL initiated another programme that seeks to increase livelihoods competencies among 1,000 people working across farming, private sector and micro enterprise.

In Kenya, GOAL and its partners continued to work towards increasing household incomes for vulnerable households in Nairobi’s informal settlements, while also seeking to reduce the vulnerability of those communities to disasters. GOAL supported the staging of two trade fairs to increase beneficiaries’ access to markets.

In Malawi, GOAL continued to implement interventions aimed at mitigating the impacts of climate change and promoting climate change adapted agricultural techniques and livelihoods opportunities. Through the DISCOVER programme, GOAL worked with more than 15,800 beneficiary households living in disaster-prone communities in Nsanje District to strengthen disaster risk reduction structures and early warning systems. Key achievements included the training of 90 Village Civil Protection Committee members in emergency assessment, reporting and search and rescue; training over 7,000 famers in soil and water conservation methods and improved agriculture; the facilitation of reforestation campaigns that reached almost 26,800 individuals; and support that resulted in the production of more than 6,000 energy-efficient cooking stoves.

GOAL’s work in Niger saw the construction of a cereal bank and animal fodder bank in Mirriah district, Zinder Region; and the distribution of chickens and cash transfers that ultimately benefitted more than 7,000 people in the Mirriah and Gouré districts of Zinder. GOAL also engaged in crop irrigation projects that benefitted more than 13,800 people in Mirriah district.

In South Sudan, GOAL set up 37 new REFLECT circles where women were taught basic numeracy and literacy skills combined with infant and young child feeding and other health, nutrition, WASH, and income generation lessons. To support income generating activities, REFLECT circle members were also advised on the development of business plans. On graduation, successful REFLECT circle members were given small business grants to establish their activities.

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In Sudan, GOAL and its partners ran 18 REFLECT circles in Kassala, benefitting 548 women. In North Darfur, GOAL reached 300 women through 10 REFLECT circles and an additional 300 women through Village Savings and Loan Association (VSLA) groups. The VSLA groups collectively managed to save a total of 77,000 Sudanese Pounds (approximately €9,700). Additionally, to build local capacity, GOAL provided refresher training on REFLECT programming, targeting over 20 participants from national NGOs in Darfur.

The war in Syria has had a devastating impact on livelihoods and household income. In 2016, GOAL responded to this need through the provision of agricultural inputs (equipment and tools) to almost 47,300 individuals; by supporting more than 11,800 people through the kitchen garden component; and supporting the Syrian entrepreneurial spirt through the provision of business grants to almost 700 individuals.

GOAL’s DYNAMIC programme in Uganda, in partnership with The MasterCard Foundation, aims to increase employment, and income and resilience of out-of-school youths (15-24 year olds) in the north of the country. Last year, DYNAMIC focused on the implementation of market facilitation activities, including input and output markets, skills and learning and financial services, as well as agriculture and animal industry value chains that show scalable potential for youth. The agricultural livelihoods programme works through private sector partners to reach community members/farmers as producers and entrepreneurs. Programme results to date indicate a diversification of income sources and significant income enhancement, despite poor seasons and widespread drought.

In Zimbabwe, almost 37,300 farmers received training in good agricultural practices for both crops and livestock. More than 14,600 farmers adopted new livestock management techniques, while many also increased livestock and crop production for the market. Farmers could use available market information platforms to make informed decisions on marketing their produce, including the use of open market days and contract farming arrangements with value chain actors.

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The children and young people who GOAL work with are not passive victims.

They all react to experiences and adopt strategies to lower risks and optimize protection and opportunities. Their strategies are multi-dimensional and count on a wide range of support systems. Formal protection services are not always their main source of assistance.

In Sierra Leone, the vast majority of children affected by Ebola have received most of their support from their community and family. On the streets of Ethiopia, less than 10 per cent of street-connected children are aware of a formal protection service. Informal protection systems are the ones most available to them, and consequently the systems they are most familiar with.

GOAL’s protection teams realise the limits of direct provision of services, both in time, and in their capacity to reach most children. Our interventions are adapting to complement and link existing informal and formal protection mechanisms. With limited resources available for formal protection services, GOAL instead builds on existing protection mechanisms accessible to children to further reduce risks, improve the skills they have, and open more opportunities for them.

In Ethiopia, GOAL’s Child Empowerment and Protection (CEP) programme supports street-connected children and youth in the cities of Addis Ababa and Hawassa. They do this by providing access to basic sanitation, health, and education services at drop-in and rehabilitation centres run by GOAL’s local partners.

GOAL built the capacity of these partners and reached almost 2,500 children with these basic services. Two hundred and seventy-three young boys and girls engaged in exit strategies through family-reunification, vocational training, or small business support.

With the support of a local partner, GOAL’s CEP programme in Kenya reached out to more than 15,000 children and young people in 2016. GOAL piloted a ‘Positive Discipline’ programme in three schools in Nairobi County to support Kenya’s Ministry of Education’s objective to eliminate all violence against children in schools.

GOAL teams also strengthened 38 schools to implement a child friendly school framework, a countrywide programme that aims to improve the quality of teaching and learning across Kenya and help develop an environment in which children are motivated and able to learn.

Children from all over Kenya were also supported through the Kenya Children Assembly forum to air their views on corporal punishment and greater access to education for all.

In Sierra Leone, GOAL’s CEP team continued to work with extremely vulnerable children and youth in need of alternative care arrangements, who required supplementary services including education, basic health care and psychosocial support.

To this end, GOAL and its partners continued to facilitate non-formal education sessions at 11 different centers across the Western Area Urban district. Children could have access to basic numeracy, literacy, life skills, health debate, referrals, and find a path back towards formal education. These 11 centres included eight learning centers, one drop-in-center, and two juvenile correctional facilities.

In total, the GOAL team in Sierra Leone directly reached more than 3,000 children and young people with these interventions.

In India, GOAL’s continued to implement an integrated approach of child protection. In the urban slums of Kolkata and Howrah, in the brick kilns of West Bengal and in the Red-Light District of Sonagachi, GOAL supported partners to address general child protection priorities such as access to education for excluded population (seasonal migrants, children of commercial sex workers), recognition and access to social support from the government, transformation of their environment, livelihood opportunities, and access to health and water, sanitation and hygiene (WASH).

The integrated approach brought GOAL’s work to villages and communities outside of Kolkata. Our expertise on seasonal and safe migration was recognized by the Government of West Bengal. GOAL’s integrated approach to child-friendly cities interested local municipalities and international organisations, including UNICEF.

Children’s Empowerment and Protection (CEP)

What We Do PG 21

Where We Work

GOAL reached more than 1.3 million people in Ethiopia in 2016 with health, nutrition, water, and livelihood activities. The El Niño-induced drought of 2016 was one of the worst that the country had experienced in the past 50 years, with 10.2 million people requiring emergency assistance. GOAL scaled up its humanitarian response programme to cover up to 70 districts at the peak of the crisis, thereby playing a vital role in bringing the drought to the attention of donors and other stakeholders. The GOAL team also continued its work across four refugee camps in the Gambella and Afar regions, treating refugees from South Sudan and Eritrea suffering from severe and moderate acute malnutrition, and providing water supply, hygiene and sanitation services. Meanwhile, GOAL continued to support vulnerable rural pastoralist and farming communities living in remote locations, as well as street living children and young people in Addis Ababa and Hawassa through its ChildSPACE programme.

Haiti is still facing numerous issues, including inadequate access to basic services, a lack of clean water, and cholera outbreaks. Political instability complicates the situation further. The humanitarian context in Haiti, already challenging, was worsened further in 2016 by Hurricane Matthew, which struck the country on October 4th, causing widespread damage, flooding and displacement. Nearly 2.1 million people were affected throughout the country with an estimated 1.4 million people requiring humanitarian assistance. Working in the capital, Port-au-Prince, and in Gressier, GOAL continued its disaster risk reduction work in both cities; supported those affected by a cholera outbreak with water, sanitation and hygiene activities; and helped families living in informal settlements around the city

GOAL and its partners reached a total of 50,000 beneficiaries in the Honduran capital, Tegucigalpa, and across the La Mosquitia region. We helped to strengthen livelihoods, work that included a special focus on resilient market systems, particularly within the artisanal fisheries sector. GOAL’s programmes in La Mosquitia were expanded to improve sanitation conditions, promote disaster risk reduction, and strengthen local governance for indigenous populations, especially in relation to the use of natural resources and access to rights.

Ethiopia

Haiti

Honduras

Where We WorkPG 22

GOAL worked with more than 6,400 direct and almost 169,500 indirect beneficiaries in India last year. Programmes included the promotion of maternal and child health, water, sanitation and hygiene activities, livelihoods and child empowerment and protection. This work was carried out amongst several vulnerable communities, including seasonal migrant workers working at some of Kolkata’s brick kilns, vulnerable families living and working at some of the city’s municipal dump sites, and more than 16,000 individuals living in 11 West Bengali villages.

GOAL’s programming in Malawi in 2016 targeted over 50,000 households across the five southern districts of Nsanje, Chikwawa, Balaka, Machinga and Mangochi. Interventions included emergency assistance (primarily unconditional cash transfers), as well as initiatives focused on improving water and sanitation, promoting community health and nutrition, encouraging climate change adaptation and climate smart agriculture, livelihood promotion and disaster risk reduction.

GOAL established a country office in the Kurdistan Region of Iraq (KRI) in 2016 to respond to the massive, complex and chronic humanitarian needs that have emerged there over the past three years. With a clear need to move beyond direct assistance and towards the provision of livelihood opportunities for internally displaced and host communities so that they can start to rebuild their lives and reduce dependency on direct aid, GOAL – along with its partner, Big Heart – commenced a $2 million livelihoods programme that included business development training, vocational training, business grants and apprenticeships.

Since 1995, GOAL Kenya’s focus has been on empowering and protecting disadvantaged populations, specifically targeting extremely vulnerable children and youth. In 2016, GOAL worked in Nairobi’s informal settlements and Marsabit counties, implementing programmes in three thematic areas – health, including water, sanitation and hygiene (WASH); child empowerment and protection (CEP); and livelihoods.

India

Malawi

Iraq

Kenya

Having first entered Nepal in the wake of the 2015 earthquake, GOAL continued to deliver humanitarian relief there during 2016, while also expanding its response to include the promotion of safer building techniques, the provision of technical monitoring support to households that were reconstructing, and the provision of materials for transitional shelter.

Nepal

Where We Work PG 23

A complex mix of malnutrition, food insecurity, flooding and armed violence caused an ongoing humanitarian emergency in Niger last year. Approximately two million people required humanitarian assistance. Most of those affected had difficulties accessing shelter and non-food items, food commodities, water, health care and education. GOAL reached a total of 45,000 people across Zinder and Diffa regions with nutrition, WASH, emergency response and livelihoods interventions. Key achievements included the strengthening of nutrition services in 13 integrated health centres in Mirriah and Gouré districts, and 33 health facilities in Tanout districts (work that impacted upon a catchment population of almost 795,000 people); the screening of almost 126,000 children under five years of age for acute malnutrition; and the treatment of 14,500 children under five for severe acute malnutrition.

GOAL significantly scaled down its presence in the Philippines during 2016 as we completed our work following our emergency response to the major storm events of 2015. However, as the Philippines was facing the effects of El Nino, it was decided that a presence should be retained for the duration of 2016 in the event that a further response was required. This ‘soft exit’ allowed GOAL to prepare contingency plans for an emergency response, and prepare for final closeout.

GOAL reached more than 470,000 beneficiaries across several regions in South Sudan with primary health care service provision, nutrition, WASH and food security and livelihoods services. The primary healthcare work was carried out through a network of 54 health facilities, while children under five and pregnant and lactating women were treated for moderate to severe acute malnutrition from 49 nutrition centres.

GOAL reached almost 206,000 people across Sudan’s North Darfur and Kassala States during the year with health, nutrition, WASH, and women’s education programmes. In addition, as part of the effort to scale up its Nutrition Impact and Positive Practice approach – a service aimed at directly tackling the underlying behavioural causes of malnutrition – GOAL trained vulnerable communities across five states on behaviour change, cooking demonstrations and micro-gardening.

GOAL worked across eight districts in Sierra Leone during the year, reaching over two million of Sierra Leone’s most vulnerable people. Key objectives included decreasing maternal and child mortality and morbidity, strengthening the national health system, and fostering positive environments for vulnerable populations. In addition, GOAL continued to work with Ebola survivors and with all stakeholders to ensure that the virus does not re-emerge.

Niger

The Philippines

South Sudan

Sudan

Sierra Leone

Where We WorkPG 24

Turkey continues to host the largest number of Syrian refugees in the world, with the vast majority of the 3.2 million migrants living with host communities in urban and semi-urban areas. Last year, GOAL reached more than 71,000 Syrian refugees with vital health care services by providing staff and logistical support to five Turkish Ministry of Health-run facilities in Adana. Other work saw GOAL provide more than 6,400 households in Adana, Gaziantep, Kilis and Hatay with a package of relief items, while more than 17,000 refugees received legal support and community outreach services.

GOAL’s programmes in Zimbabwe focused on food security, livelihoods and health, and reached more than 104,000 people directly, and approximately 467,000 indirectly. This work included the implementation of water, sanitation and hygiene services, and livelihoods interventions in the Tongogara refugee camp, which is home to more than 10,000 refugees from several countries including Mozambique, Rwanda, DRC and Somalia.

In Uganda, GOAL contributed to poverty and vulnerability reduction by implementing multi-sectoral, integrated programmes with a specific focus on health, livelihoods and inclusion. These interventions were carried out in 20 districts, and directly impacted the lives of almost 40,000 people, while indirectly benefitting more than 2.3 million people.

GOAL continued to implement an emergency response programme in the Luhansk Buffer Zone of Ukraine that was focused on cash assistance and the distribution of hygiene kits. The organisation also expanded its programme to build resilience and recovery through psychosocial support.

Turkey

Zimbabwe

Uganda

Ukraine

GOAL and its partners reached more than 600,000 conflict affected people in northern Syria with life-saving and life-sustaining assistance. As one of the largest actors in the region, GOAL responded to the needs of host communities and internally displaced persons through integrated humanitarian programming that included food security and livelihoods, water, sanitation and hygiene, non-food items, shelter and emergency response interventions.

GOAL also implemented a small programme in Yemen in 2016, and officially closed out is programme in Liberia, having entered the country in 2014 in response to the Ebola crisis.

Syria

Yemen and Liberia

Where We Work PG 25

Advocacy and Public Engagement

GOAL’s advocacy activities in 2016 were heavily focused on public engagement initiatives aimed at increasing awareness of the issues that affect the vulnerable people that GOAL works with. This was delivered through various events and activities focused on informing and recruiting supporters. GOAL used integrated campaigning techniques to increase its engagement capacity in digital marketing, advocacy, media and education.

2016 saw GOAL take part in more events than ever before. Increasingly, events were highly targeted and issues-focused, with calls to action linked to broader campaigns, including Now You Know, a major campaign focused on the Syria crisis.

In January, GOAL hosted The Caesar Exhibition; a display of photographs from the Syrian regime’s prisons and detention centres. The photographs have previously been shown at the UN in New York, in US Congress, and at UK and European parliament buildings. The exhibition was attended by members of the public, as well as key politicians and other stakeholders. Keynote speakers included Ambassador Stephen Rapp, former United States Ambassador-at-Large for War Crimes Issues in the Office of Global Criminal Justice; and GOAL’s Country Director for Syria, Vicki Aken.

Working with renowned street artist Will St Ledger, GOAL marked the five-year anniversary of the Syria crisis with a ‘fake missile’ street event. St Leger constructed a replica rocket on a Dublin street, attracting widespread public and media attention. The installation continued the Now You Know campaign theme of bringing home the reality of life for people living in the war-torn country.

GOAL joined forces with St Leger again in September to recreate a refugee tent at The Electric Picnic music festival, where it targeted thousands of young festival-goers. Attendees experienced a different kind of camp life through an interactive experience that aimed to give a voice to displaced persons by asking attendees to sign GOAL’s ‘Pledge for Refuge’. At the same event, GOAL hosted Sing Along Social, a cult favourite that saw audiences singing along to songs composed or performed by refugees.

At the 2016 Bloom festival in Dublin, GOAL showcased a garden inspired by the traditional courtyard gardens of Damascus, Syria’s storied but embattled capital. Representing both Syria’s past and future, the garden featured planting typical to the region, along with a handful of personal items representing the plight of the Syrian people. The garden won a RHS Silver medal at Bloom for award-winning Irish landscape designer, Brian Burke.

AdvocacyPG 26

GOAL participated for the first time at the National Ploughing Championship in 2016, where it had an ‘African Farm’ stand in the trade area. Visitors could, amongst other things, touch and sample crops like sorghum, chilli peppers and sweet potato, and handle traditional farming tools. The stand showed why it is critically important to support farmers in developing countries and to help them to produce more food for a rapidly expanding global population. The initiative was supported by GOAL patron and renowned chef, Rachel Allen, and visited by numerous VIPs, including President of Ireland, Michael D Higgins.

GOAL held several additional engagement and advocacy initiatives, including a stand at Irish Aid’s Africa Day, an advocacy stand at The Calcutta Run and a Now You Know event held by students in UCC and across a number of secondary schools.

There was continued growth in media interest on development issues that GOAL highlighted through events and engagement activities in 2016. For example, the Syria five-year anniversary media campaign saw coverage gained in The Irish Times, The Examiner, The Irish Daily Star, The Sun, The Sunday Independent and Time Magazine. Similar high-profile coverage was gained for other events such as The Caesar Exhibition and Bloom. Throughout the year, GOAL also gained media for other issues including refugees, the drought in Ethiopia and the ongoing situation for those suffering because of conflict and drought in South Sudan.

GOAL also saw significant growth in its online presence. For example, the organisation had a 183 per cent growth in its Facebook following in 2016. A realignment of the account in line with digital trends saw a greater focus on advocacy and educational content.

Advocacy PG 27

Development EducationLearning about the rapidly changing, interdependent world, and the global issues that affect us all, is critical to understanding our role as global citizens.

GOAL’s Development Education programme aims to empower children and young people by deepening their knowledge and understanding of humanitarian and development issues, and inspiring and supporting them to create change. GOAL’s programme encompasses talks and workshops in addition to providing resources on global issues.

During 2016, GOAL facilitators delivered workshops and spoke with almost 12,000 students in schools nationwide. A menu of workshops for primary schools included topics such as global citizenship and water. Meanwhile, workshops focusing on the conflict in Syria and the ongoing refugee crisis were very popular at secondary level.

Following on from the successful Write the Future competition held in the winter of 2015, where over 1,350 letters were received by students on the

theme of Syria, GOAL’s Alia Alsoud visited schools in the spring to award prizes and carry out workshops. These visits and the winning entries generated media attention with some winners reading their letters aloud on radio.

GOAL focused on inspiring students to take action based on their engagement in workshops. In 2016, almost 90 schools presented evidence of their action including introducing water saving measures, healthy and ethical eating, entering projects in Green Schools and Irish Aid awards, Young Social Innovator Projects and awareness raising activities.

In addition to engaging with primary and secondary schools during 2016, GOAL also worked with third level students including student teachers. Workshops facilitated included topics such as sustainable agriculture, design thinking for development and using drama as a methodology for development education.

Development EducationPG 28

FundraisingAlthough 2016 was a challenging year for GOAL from a fundraising perspective, the generosity of so many people enabled GOAL to raise almost €2.6 million to support our work, despite the absence of a large-scale appeal during the year.

This is a significant reduction on 2015 primarily due to a fall in corporate donations, reduced fundraising activities in the UK and US, and the absence of a public appeal at scale.

Support for GOAL campaigns and events, such as the GOAL Mile, GOAL Jersey Day and GOAL Duvet Day, remained strong with total income of €691k generated. Individual giving and legacy giving continues to be a corner stone of GOAL’s fundraising efforts with a total of just over €1.5 million raised throughout the year. GOAL is also supported strongly from trusts and foundations, with €606k generated in 2016.

Sincere thanks must go to all our corporate donors, communities, schools and individual supporters who continue to fundraise and donate to GOAL’s work.

Fundraising PG 29

Reached Supported Vaccinated

HelpedReached

people in total through our work

people across the Syria and Turkey region

children for measles

people participate in ‘Village Savings and Loans’ groups

people with a new, repaired or rehabilitated water supply

6.7 million 4,023,373 45,465

72,1782,084,569

PG 30

Supported

Assisted

Reached

Helped

Provided

Ensured

children under five with nutrition–related programmes

farmers to participate in agricultural programmes

pregnant and lactating women with nutrition–related services

extremely vulnerable children to participate in education, and vocational

or basic business skills training

people with food kits or food vouchers

people received non-food items, or shelter kits

188,928

338,604

99, 285

31,302

923,719

645,129

PG 31

Reference and AdministrationReport of the DirectorsIndependent Auditor’s ReportConsolidated Statement of Financial ActivitiesConsolidated Balance SheetCompany Balance SheetConsolidated Cash Flow StatementCompany Cash Flow StatementNotes to the Consolidated Financial StatementsAppendices to the Financial Statements

33

34

44

45

46

47

48

49

50

82

Reports and Consolidated Financial Statements for the Financial Year ended 31 December 2016

PG 32

Reference and Administration

Directors Anne O’Leary (Chair)James H. Casey (resigned 30 March 2017)Christy CooneyTim DaltonJemma HoulihanMary JenningsSuzanne McDonaldMary MurphyHugh O’FlahertyPat O’Mahony

Company Secretary Alison Mitchell (appointed 25 Jan 2016)Mary Forde (resigned 25 Jan 2016)

Chief Executive OfficerBarry Andrews (resigned 31/10/2016)

General Manager Celine Fitzgerald (appointed 01/11/2016)

Registered Office 12/13 Cumberland Street, Dún Laoghaire, Co. Dublin

Website www.goalglobal.org

Company Registration Number 201698

Revenue Charitable Status Number CHY 6271

Charities Regulatory Authority Number 20010980

Solicitors A&L Goodbody, IFSC, North Wall Quay, Dublin 1

Principal Bankers Bank of Ireland, Dún Laoghaire, Co. DublinAllied Irish Bank, Greystones, Co. Wicklow

Auditors DeloitteChartered Accountants and Statutory Audit FirmEarlsfort Terrace, Dublin 2

Reference and Administration PG 33

While GOAL will look back upon 2016 as one of the most challenging years in the organisation’s forty years, it will also mark the beginning of a new phase in the organisation’s history, with the crisis precipitating a radical reform of management and governance. As a result of the events of 2016, GOAL will become an entirely different organisation to that which began the year.

GOAL had expected a significant reduction in turnover of some €28 million in 2016 due to the successful completion of programmes related to the Ebola outbreak in West Africa. Further, unanticipated strain was put on income once GOAL confirmed in April 2016, that it was cooperating in an ongoing multi-party investigation by the Office of the Inspector General (‘OIG’) in the US. The investigation is concerned with supply chain irregularities relating to US-sponsored aid programmes in Syria and is ongoing.

GOAL immediately suspended procurement in Turkey on learning of these allegations and has cooperated fully with the OIG investigation into these serious matters.

Following the commencement of the OIG investigation, a small number of institutional donors changed their funding strategy from the provision of up-front funding to the provision of funding in arrears which resulted in a strain on cash flow during the latter end of 2016. GOAL’s Board took the decision to utilize reserves to support programming in lifesaving contexts and minimize hardship to beneficiaries as a result of these actions. GOAL was subsequently restored to a position of financial stability within the first quarter of 2017.

The Board of GOAL commissioned independent consultants, BDO, to investigate matters of concern to OIG fully and to recommend changes and reforms to strengthen GOAL’s systems and mitigate in so far as is possible, the opportunity for fraud in the future.

The findings of BDO informed a GOAL ‘Action Plan’ that set out to strengthen GOAL’s programming and assurance mechanisms, as well as help restore donor confidence and restate GOAL’s commitment to transparent, accountable and effective programming. An independent review of GOAL’s progress by BDO confirmed that, as of December 2016, 70% of this Action Plan had been completed. This Action Plan has been subsequently supported through the signing of an Administrative Agreement with USAID,

in March 2017, which provides for the continuing support of GOAL’s largest donor with a robust ethics and compliance framework.

The Board are determined to oversee the implementation of a culture of transparency and accountability which becomes permanently engrained within all levels of the organisation.

GOAL’s senior management structure was changed fundamentally in 2016. Celine Fitzgerald was appointed in November 2016 by GOAL’s Board of Directors as General Manager (GM) with a mandate to oversee organisational change and strengthen GOAL’s internal controls.

Following this, GOAL has undergone a restructuring process to streamline the organisation at HQ level and ensure that all key functions are represented at a senior level. Key reforms and changes in personnel at senior management level included the recruitment of a former senior police officer to head an Investigations Unit and the position of Head of Ethics and Compliance was created within GOAL’s senior management team in order to lead the creation of a ‘speak out’ culture within GOAL.

Alongside the establishment of a counter fraud and investigation unit within the organisation, these changes are aimed at helping GOAL strengthen its own internal investigatory and complaints mechanism.

GOAL has also, during the first months of 2017, restored a working relationship with all its institutional donors across the world and is extremely grateful for their support of GOAL’s lifesaving work amongst the poorest and most vulnerable people around the world. GOAL is determined to become a ‘best in class’ NGO for good governance, transparency and accountability.

GOAL has a long standing strategic imperative to improve our impact through achieving scale for our programmatic approach. Clearly the events of 2016 have caused us to review our strategy and our capacity to achieve this scale as an individual NGO.

In February 2017, GOAL announced that it had entered a period of exclusive talks with Oxfam Ireland which would explore the potential for a merger between the two organisations.

The Directors present their annual report and the audited consolidated financial statements for the financial year ended 31 December 2016.

A Year in Review

Report of the Directors

Report of the DirectorsPG 34

GOAL continued to implement successful humanitarian and development programming for millions of vulnerable people across the globe during 2016. GOAL operated in 20 countries during the year: Ethiopia, Sudan, South Sudan, Niger, Malawi, Zimbabwe, Sierra Leone, Uganda, Kenya, Haiti, Honduras, Syria, Turkey, Yemen, Ukraine, Nepal, India, Iraq, Liberia and Philippines.

This critical work included:

• The hosting of a successful multi-practitioner event in London co-sponsored by DFID and WHO which focused on Lessons learned from the recent West Africa Ebola response with representatives from key NGOs such as MSF and SCF with representatives from Ministry of Health from Sierra Leone, Guinea and Liberia.

• The establishment of an Emergency Medical Team (EMT) in GOAL UK; this team was identified and recruited over the period January to June 2016. However, in light of limitations on access to funding it was agreed that this team had to be re-trenched in the last quarter of 2016 resulting in the loss of this capacity to GOAL.

• The establishment of a Resilience Capacity in GOAL US and the staffing of this unit with senior staff with experience in Conflict Resolution, Environment and Integrated Watershed Management. This unit developed core resilience documentation for GOAL and contributed to the development of GOAL strategy. Unfortunately, due to the closure of GOAL US this unit was closed in the last quarter of 2016.

• The provision of emergency health and nutrition services in crisis-affected and chronic humanitarian contexts in both South Sudan and Sudan.

• As the Syrian war entered its sixth year, GOAL continued to implement multi-sectoral, life-saving humanitarian assistance to 850,000 conflict-affected people in Northern Syria. Key highlights from the programme being: GOAL’s food security programme supported the stabilisation of bread prices for over 600,000 people every day and provided food kits and food vouchers to over 46,000 families every month, and the water, sanitation and hygiene (WASH) programme maintained water coverage to more than 500,000 people.

• In Ethiopia, GOAL dramatically scaled up its operations in response to the El Nino drought, more than tripling the number of operational locations, in response to one of the worst droughts the country has experienced in decades, and providing emergency nutrition to over 1.3m people in 70 districts countrywide. By year end the number of operational areas (Woredas) had reduced in line with need and in response to funding restrictions.

• In development programming in Zimbabwe, Honduras, Uganda, Sierra Leone and Malawi, GOAL has continued to further refine its systemic approach to programming, focusing resources on addressing structural changes in systems which affect vulnerable communities.

Some of our more specific achievements in 2016 include:• An increase in the percentage of women utilising a skilled birth

attendant across Ethiopia’s Borena Zone from 1.8 per cent (2012) to 44.5 percent (2016) and in the country’s West Hararghe Zone from 1.7 per cent (2012) to 43.5 per cent (2016). These improvements will make a significant contribution in the fight to reduce maternal and child mortality.

• The adoption in Sudan of GOAL’s Nutrition Improved Positive Practice (NIPP) approach within the Sudanese national guideline for reducing moderate acute malnutrition. In 2016, GOAL trained Sudanese Federal Ministry of Health staff in five states in this cost-effective approach.

• Through using a systems-based approach to improving agricultural livelihoods in Uganda, GOAL saw the percentage of target households that report an increase in food self-sufficiency rise in Abim District from 51 per cent (2012) to 92 per cent (2016) and in Agago District from 58 per cent (2012) to 94 per cent (2016).

• Through work undertaken by the Child Empowerment and Protection (CEP) team, GOAL Kenya has successfully implemented Child Friendly School framework, including the Complaints Response Mechanism (CRM) in schools at county and national level, as well as supporting the Civil Registration Services to roll out the Maternal and Child Health (MCH) strategy for Nairobi. These activities have strengthened the relationship between GOAL Kenya and Ministry of Education (MoE) and the Civil Registration Services.

• In Sierra Leone GOAL is the lead agency in the Ebola Survivor Care Consortium (ESCC), which is comprised of eight agencies, and covers 12 districts. The Comprehensive Package for Ebola Survivors focuses on ensuring the continuous delivery of adequate and appropriate health (physical and psychological) support to all 4,200 EVD survivors across the country. GOAL is also contributing support to an innovative Ebola vaccine programme managed by J&J that has made significant progress in developing an effective Ebola vaccine.

• In Turkey in 2016 GOAL developed a highly successful model of Ministry of Health (MoH) support. Working alongside the national system, GOAL embedded staff and provided logistic support to five MoH run public and migrant health facilities in Adana, Turkey. By the end of 2016, GOAL reached over 43,500 Syrian refugees with health care service. GOAL distributed Food and NFI e-vouchers to

A merger with Oxfam Ireland to create the second largest Oxfam affiliate in a global confederation which operates in 92 countries throughout the world could afford an opportunity to achieve that strategic goal in a sustainable and innovative manner.

In July 2017, it was concluded by both the GOAL Board and the Oxfam Ireland Board that it was not possible to bring the discussions to a successful conclusion and the Boards of both organisations have, therefore, taken the decision not proceed with a merger at this point.

GOAL’s work in 2016

Report of the Directors PG 35

250 vulnerable households in Kirhikan; reached 1,500 refugees with vocational training support in Adana; and provided 16,000 refugees with legal support and community outreach services.

• In Honduras GOAL piloted an innovative approach to measuring Resilience for Systems (R4S), this compliments work achieved on the Resilient Cities Agenda which has gained significant attention and donor support during 2016.

Due to the OIG investigation and the pausing of funds by a number of donors, some country programmes operated at a reduced level, and it was decided to close the country offices in Ukraine, Nepal, India and Liberia and to not pursue options to establish the programme in Yemen during 2016. The closure of Philippines had been scheduled for 2016 and was begun in November.

Strategy for Achieving ObjectivesIn 2016 GOAL remained focused on how best to work on behalf of the most marginalised people within the most difficult and insecure contexts in the world. GOAL began the year by developing a new Theory of Change. This is a standard approach to identifying how an organisation can create change for people living in poverty:

If we engage with communities, build on their inherent capacities and strengthen the systems in which they live and work, then poor and vulnerable households will achieve resilient wellbeing.

GOAL recognises that people have skills, knowledge, and experience, and our role is to work with them, not to merely provide handouts which will have little long-term impact on their lives. GOAL defines wellbeing as: people having good health, being economically secure, having access to sufficient nutritious food, and being included within society. In 2016, GOAL refined three programme approaches which are most effective, scalable and appropriate for GOAL in the evolving development space.

Structure, Governance and Management

GOAL was founded in November 1977, for the charitable purpose of alleviating poverty amongst the poorest of the poor worldwide. GOAL is the registered name of the Company and the registered company number is 201698.

The Memorandum and Articles of Association, or the GOAL Constitution, incorporated on the 21st April, 1993 (and most recently amended in 2015), represents the founding document of GOAL. The Constitution provides for a membership-based organisation, led by a Board of Directors, limited by guarantee and registered in Ireland.

GOAL’s consolidated financial statements combine the activities of GOAL in Ireland, including GOAL’s field offices overseas, GOAL International – trading as GOAL UK, a company limited by guarantee operating in the United Kingdom (company registration number 1107403) – and GOAL USA Fund, an incorporated not-for-profit corporation in the United States of America. Each of the Group companies is a registered charity or not-for-profit organisation in its own jurisdiction.

GOAL is led by a Board of Directors (“the Board”) which is collectively responsible for ensuring delivery of the organisation’s objectives, for setting its strategic direction and for upholding its values. Day-to-day management of the organisation is delegated to the general manager (Celine Fitzgerald from November 1 2016; Barry Andrews in the position of Chief Executive Officer in the period up to October 31 2016) and a senior management team. The charitable activities of GOAL are carried out through its field offices, each managed by a Country Director. A team of Regional Directors – who report to the Senior Management Team – support the Country Directors. GOAL UK and GOAL USA each have their own independent Board of Directors that meet regularly throughout the financial year.

The Directors and Company Secretaries that served during the financial year and in the period up to approval of this report are listed below:

Directors: Anne O’Leary (Chair), James H. Casey (resigned 30 March 2017), Christy Cooney, Tim Dalton, Jemma Houlihan, Mary Jennings, Suzanne McDonald, Dr P.J. McKeever (resigned 26 Jan 2016), Mary Murphy, Hugh O’Flaherty, Pat O’Mahony.

Secretaries: Alison Mitchell (appointed 25 Jan 2016), Mary Forde (resigned 25 Jan 2016)..

The current members of the Board and any changes in its composition since the publication of the 2015 financial statements are also detailed in the reference and administration section on page 1. No member of the Board can be appointed to any salaried position of the Company. Twenty-three (23) board meetings were held during 2016.

The Company has made qualifying third party indemnity provisions for the benefit of its directors which were made during the year and remain in force at the date of this report. Qualifying third party indemnity provisions for the benefit of the directors of GOAL, and the directors of other GOAL associated companies were also in force during the year, and remain so at the date of this report.

The Directors can, at any time, appoint a Director to fill a casual vacancy or as an addition to the existing directors, but the total number of Directors shall not exceed the total number of directors fixed by the Constitution.

There are a number of sub-committees established to assist the Board in their work.

Report of the DirectorsPG 36

The following is a summary of the board meetings and subcommittee meetings during 2016

Audit and Risk Committee

The Audit and Risk Committee has four members, three of whom are Directors. The committee met eleven times in 2016 and its terms of reference include the following key responsibilities:• Ensure an appropriate risk management framework is in place and

operating effectively• Review GOAL’s risk register and report any material issues arising to

the Board• Monitor the integrity of GOAL’s financial statements• Review internal controls, and consider recommendations for

improvement by internal and external auditors• Make recommendations to the Board in relation to the selection of the

external auditor• Review budgets and financial management reports• Monitor and review the effectiveness of GOAL’s internal audit and

compliance functions• Monitor and review any occurrence of fraud in line with GOAL’s Anti-

Fraud/Corruption and Whistleblowing policies

Programmes Committee

The Programmes Committee has four members, all of whom are Directors. The Programmes Committee is tasked with monitoring the implementation of the Strategic Plan, reviewing the strategic direction of the organisation, providing context and experience to the Board in respect of GOAL programme decisions and the operating environment in which GOAL works, and advocating on behalf of GOAL’s programmes at board level. The committee met formally five times during the year.

OIG Investigation Committee

The OIG Investigation Committee was established by the Board in April 2016 in response to the investigation by the United States Office of Inspector General of USAID regarding alleged multi-party supply chain irregularities in regard to programmes in Turkey and Syria. The Committee’s remit included the engagement of BDO to undertake an independent internal investigation; the facilitation of open dialogue and cooperation with OIG throughout the investigation; and the making of recommendations to the Board with regard to matters relating to the investigation. The OIG Investigation Committee had four members, all of whom are directors.

Global Governance Committee

This Committee was set up by the Board in January 2016 for the purpose of conducting a formal review into GOAL’s current global governance structure, and, if thought appropriate, make recommendations to the Board of proposed changes for the restructuring of GOAL’s global governance structure.There were three members of the Global Governance Committee at the start of 2016, but due to the death of one member during the year, this committee finished with two members at the end of 2016. The Committee met seven times during the year.

Remuneration Committee

There are three members of the Remuneration Committee, all of whom are Directors.

The Committee met six times during the year to review field and head office remuneration packages and bring any material issues arising to the attention of the Board. The Committee report to the Board annually on salary, benefits and remuneration packages for field and head office staff and also report on the Committee’s deliberations and proceedings. The Committee strives to ensure remuneration practices and policies are applied consistently and fairly across the organisation.

Nominations Committee

The remit of the Nominations Committee is to identify and propose new Board members and to appoint chairs of subcommittees. The Nominations Committee has five members, all of whom are Directors. The committee meet as required and prior to any board meeting where there are proposed appointments of new Directors to the Board. The Nominations Committee also incorporates succession planning as part of its terms of reference. During 2016, the appointment of the new General Manager was made by the Board.

Committee

Board

Audit and Risk Committee

Programmes Committee

OIG Investigation Subcommittee

Nominations Committee

Remuneration Committee

Global Governance Committee

Number of Meetings

23

11

5

9

1

6

7

Report of the Directors PG 37

Financial ReviewResults for the financial year

During 2016 GOAL has continued to invest in programmes and to engage with donors to continue to maintain humanitarian and development programmes overseas, particularly in life saving contexts. Throughout 2016, key donors continued to provide funding to GOAL and ensure delivery of programmatic impact.

Following the commencement of the OIG investigation in April 2016, a small number of institutional donors changed their funding strategy from the provision of up-front funding to the provision of funding in arrears which resulted in a strain on cash flow during the latter end of 2016.

The unrestricted reserves at financial year end amounted to €10m (2015: €25m). The net expenditure for the financial year is attributable to GOAL continuing to invest and support programmes through utilization of its unrestricted reserves in order to minimize programme disruption and hardship to beneficiaries.

Total restricted reserves at the financial year end amounted to €17m (2015: €35m) with the movement in reserves being due to the delayed receipt of advance donor income.

Total reserves at financial year end amounted to €27m (2015: €61m).

Income

At €163m for the financial year (2015: €210m), GOAL’s income dropped by 22% in 2016. The significant decline in funding was due to the confirmation by the World Health Organisation in November 2015 who announced the end of the Ebola outbreak in Sierra Leone. Similar announcements were made in respect of Liberia and Guinea during 2016. Accordingly, as GOAL’s Ebola response was scaled back, related income which amounted to some €38m in 2015 was also reduced considerably, and this accounts for approximately €30m of the overall income reduction in the financial year.

Expenditure

Total expenditure for the financial year, at €195m (2015: €201m) represents a 3% decrease since 2015. Expenditure on charitable activities, inclusive of allocated support costs, in 2016 amounted to €192m (2015: €198m) and accounts for 99% of total expenditure before other recognised gains and losses. Despite this relatively small year-on-year reduction in total charitable expenditure, the general trend was for increased expenditure on relief and development activities during the financial year, but much of this growth was outweighed by the €37m reduction in expenditure in Sierra Leone, Liberia and Guinea, related to the planned phasing out of Ebola programming.

GOAL Ethiopia in particular underwent significant growth, increasing expenditure on nutrition and drought response activities by €12m to a

total of €27m in the financial year. Expenditure on allocated support costs increased to €9.1 million in 2016 (2015: €3.4 million), and this includes €4.3m for professional services discussed in the next paragraph. An analysis, by country, of expenditure on charitable activities can be found in Note 8 to the financial statements. Expenditure on raising funds (€2.4 million) has decreased marginally by 3% since 2015, as we continue to invest in our capacity to generate funding from the private sector.

In total, GOAL spent circa €4.3m of its unrestricted funds on professional services associated with the investigation. These professional services included legal, forensic and accountancy services. Included within this, GOAL obtained legal and professional accountancy advice on a pro bono basis to the value of €2m (which has been recognized as a Donation in Kind) throughout 2016 and the Directors are grateful to the relevant firms for their invaluable support during a very challenging time for the organisation.

Reserves Policy

GOAL’s reserves policy is to maintain unrestricted reserves at a minimum level to ensure the long-term viability of the organisation, to ensure protection from fluctuations in income, and to allow immediate and efficient response to sudden-onset humanitarian crises. GOAL has designated elements of its unrestricted funds to reflect this policy. GOAL’s total funds at the end of 2016 totalled €27.6m (2015: €60.8m), of which €10.1m (2015: €25.4m) are unrestricted funds and €17.5m (2015: €35.4m) are restricted funds.

Unrestricted Reserves:During the course of 2016, the GOAL Board took the decision to utilise part of its unrestricted funds to continue to maintain programming in life saving contexts when some donors withheld funds due to the ongoing OIG investigation. This was a strategic decision by the Board with a view to reducing unrestricted reserves and replenishing these in future years. The result of this decision, was that at 31 December 2016, GOAL’s unrestricted reserves amounted to €10.1m (2015: €25.4m).

Designated Reserves:GOAL maintains a designated reserve, €2.2 million in 2016 (2015: €15 million), as a component of its unrestricted funds. The designated funds comprise a minimum cash reserve of €1.2 million and an emergency response fund of €1 million. The decrease in the designated reserve of €12.8 million in 2016 was due to a transfer from the minimum cash reserve to an unrestricted general funds reserve. These levels are subject to annual review by Directors. The balance of unrestricted funds amounts to €7.9 million, and is inclusive of a fixed asset fund of €1.1 million.

In March 2017, a proportion of this 2016 closing unrestricted reserves has been designated to cover the planned budgeted deficit for 2017 which relates to investment in programmes and maintain programming in life saving contexts.

Report of the DirectorsPG 38

Restricted Reserves

Restricted reserves stand at €17.5 million at 31 December 2016 (2015: €35.4 million) and represent the unspent portion, at the financial year-end, of grant income and donations received which are subject to specific conditions imposed by the donors (e.g. that they be used in specific countries or on specific programmes, or to achieve specific outcomes).

Where restricted donations remain unspent for a period of three years following the financial year of their receipt, or where restricted donations remain unspent and GOAL ceases its programme activity in that country, the Directors may decide, subject to any necessary donor approvals, to transfer such funds that they consider surplus to requirements to unrestricted funds. There was no such transfer in the 2016 financial year (2015: none).

The Board reviews the level of reserves on an annual basis with the latest review undertaken in March 2017 as part of the approval of the 2017 budget. The Board approved that the unrestricted reserves should not fall below an amount of €7.9m, with a minimum cash reserve of €1.2m which is felt to be appropriate.

Going ConcernGOAL’s financial performance for 2016 and unrestricted reserves policy is set out above. While 2016 was a very challenging year for the organisation, the unrestricted reserves at 31st December 2016 amounted to €10.1m. The Board has reviewed and approved the organisational budget for 2017 including cash flow forecasts, and has also reviewed an organisational forecast and cash flow forecast for 2018. The Board believes that the organisation has adequate resources to continue in operational existence for a period of not less than 12 months from the date of approval of these financial statements and believe that there are no material uncertainties that call into doubt the ability to continue in operation. Accordingly, GOAL continues to adopt the going concern basis in preparing the financial statements.

OIG InvestigationThe Board is determined that 2016 will mark the beginning of a period of profound and embedded change in the organisation, whereby transparency and accountability will become the defining features of our culture in the future.

While GOAL is by no means the first organisation within our sector to face such challenges, the Board determined from the outset to use the circumstances to bring about permanent change in the organisation. While this reform programme was necessary to give much needed assurance to donors, it also represents a unique opportunity to bring about a sea-change in the organisation in order that GOAL becomes a leader in terms of governance and accountability in the sector.

GOAL confirmed in April 2016, that it was cooperating in an ongoing multi-party investigation by the Office of the Inspector General (‘OIG’) in the US.

The investigation is concerned with supply chain irregularities relating to US-sponsored aid programmes in Syria and is ongoing.

GOAL immediately suspended procurement in Turkey on learning of these allegations and has cooperated fully with the OIG investigation into these serious matters. On April 21st, 2016 USAID issued GOAL with a suspension notice in relation to GOAL Syria procurement

The Board of GOAL commissioned independent consultants, BDO, to investigate these matters fully and to recommend changes and reforms to strengthen GOAL’s systems and mitigate in so far as is possible, the opportunity for fraud in the future. The findings of BDO informed a GOAL ‘Action Plan’ that set out to strengthen GOAL’s programming and assurance mechanisms, as well as help restore donor confidence and restate GOAL’s commitment to transparent, accountable and effective programming.

An independent review of GOAL’s progress by BDO confirmed that, as of December 2016, seventy per cent of this Action Plan had been completed. Some key changes made as part of the plan have been:• Significant restructuring and strengthening of GOAL’s governance

and senior management structures to include the appointment of a new management team

• Key Compliance and Ethics policies reviewed, strengthened and updated in December 2016, including: Whistleblowing Policy, Anti-Fraud Policy, Conflict of Interest Policy and GOAL Code of Conduct

• New procurement guidelines implemented with a significant overhaul of procurement processes

• Embedding a strategy for revised Compliance and Ethics Policies, including training at HQ and field level

• Review and strengthening of GOAL’s assurance framework• Strengthening Complaints Response Mechanisms (CRM) including

the appointment of a Head of Ethics and Compliance to act as an independent and objective party in the transparent and efficient processing of complaints received, through the various channels

• Introduction of an Investigation Unit, for proactive detection and prevention of fraudulent activity

• Strengthened Audit and Risk Committee with a revised Terms of Reference.

The Board are determined to oversee the implementation of a culture of transparency and accountability which becomes permanently engrained within all levels of the organisation.

2016 has also seen a number of changes in GOAL’s senior management structure. Celine Fitzgerald was appointed in November 2016 by GOAL’s Board of Directors as General Manager (GM) with a mandate to oversee organisational change and strengthen GOAL’s internal controls.

Following this, GOAL has undergone a restructuring process to streamline the organisation at HQ level and ensure that all key functions are represented at a senior level. Key changes at senior management level included the recruitment of a former senior police officer (Garda) to head an Investigations Unit and the position of Head of Ethics and Compliance was created within GOAL’s senior management team in order to lead the

Report of the Directors PG 39

creation of a ‘speak out’ culture within GOAL. Alongside the establishment of a counter fraud and investigation unit within the organisation, these changes are aimed at helping GOAL strengthen its own internal investigatory and complaints mechanism.

The progress made in achieving this transformative change within the organization is underscored by the faith subsequently showed in GOAL by institutional donors in restoring funding to the organisation for its life saving work. GOAL is determined to repay this faith by not alone continuing the lifesaving programmes so admired by donors but also by becoming a ‘best in class’ NGO for good governance, transparency and accountability.

Risk ManagementGOAL operates in developing countries around the world and is exposed to many and varied risks and uncertainties which are managed in order to deliver humanitarian and development assistance to its beneficiaries. GOAL’s system of internal control, which incorporates risk management and compliance, is the overall responsibility of the Directors, with the Audit and Risk Committee playing a supporting and assurance role. The internal control systems aim to ensure compliance with laws and policies, ensure efficient and effective use of GOAL’s resources, safeguard GOAL’s assets and maintain the integrity of financial information produced.

GOAL manages Organisational and Operational Risk using a combination of standard daily operating procedures and management processes, along with internal control and risk management mechanisms. The key risks to which the charity is exposed are identified by the Directors, Senior Management Team and Regional and Country Management, who assess their probability, potential impact, and the consequent actions required to mitigate against them. The GOAL risk management process operates on a quarterly cycle, and is guided by ISO 31000 standard scoring. Individual country risk registers and HQ risk registers are completed by Country and HQ management including risk mitigation in place and proposed additional actions, and then reviewed and approved, with further support agreed where required by the Senior Management Team and the Audit and Risk Committee.

Internal Audit Function

GOAL’s Internal Audit function provides an independent, objective assurance and advisory activity within the organisation. The function has been designed to add value and improve GOAL’s operations. It helps GOAL accomplish its objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control and governance processes. With commitment to both integrity and accountability, internal auditing provides value to governing bodies and senior management as an objective source of independent advice.A key responsibility of the Internal Audit department is to understand the key risks of the organisation and to examine and evaluate the adequacy and effectiveness of the systems of risk management and internal control as operated by the organisation. The Internal Audit department has unrestricted access to all activities undertaken in the organisation, in order

to review, appraise and report on the systems of control which have been designed in order to govern processes and mitigate risk.

The Head of the Internal Audit department reports to the General Manager (GM) and the Audit & Risk Committee (A&R Committee). The A&R Committee provide an oversight role as per its terms of reference, which includes sign off and monitoring of the risk-based annual Internal Audit plan. The Internal Audit department report its audit findings to the A&R Committee, as well as the appropriate members of management, within the agreed reporting timeframes.

In the context of the risk assessment, the Internal Audit department:• provides regular assessments of the adequacy and effectiveness of

GOAL’s systems of risk management and internal control/mitigating actions

• reports significant control issues and potential for improving risk management

• provides quarterly information (in advance of A&R Committee meetings) on country updates, including status and results of the annual audit plan and the sufficiency of Internal Audit resources

The Internal Audit department is independent of the activities which are audited to ensure that these activities are subjected to impartial review and unbiased assessment.

The Board together with senior management have reviewed the risks associated with the organisation and have identified numerous mitigations against these risks:

Report of the DirectorsPG 40

Details of Risk Mitigation

Reduction in donor income, diversification of donor incomeGOAL is dependent upon a concentration by geographic areas of its donor funding and management are reviewing opportunities to mitigate against this risk and diversify the donor portfolio.

Instability of donor income represents a risk to the organisation. Management continue to review field budgets and expenditure on a monthly basis to mitigate and react to the impact that any potential decline of donor income could have on the organisation.

Creation of strategic partnership team focusing on developing a more diversified income base

Reduced public unrestricted incomeIn common with all charities, maintaining public income levels has been challenging. Whilst income levels from institutional donors have shown significant growth over recent years, the public income has declined and remains a relatively small proportion of total income.

Developing a more diverse funding base with a view to growth in public income.

Recruitment and Retention of staffSome of the field locations in which GOAL works are extremely challenging. It is important that GOAL recruits and retains suitable staff to ensure effective programme delivery and a robust internal control environment.

The Remuneration Committee ensures that staff remuneration packages remain competitive and that our human resources strategy is consistent with our level of global operation.

Fraud & corruptionSome of the environments where GOAL works are considered to be amongst the most corrupt in the world. The OIG investigation in to alleged supply chain irregularities highlighted vulnerabilities in GOAL’s processes, systems and controls.

Appointment of a Head of Investigations in November 2016, for the protection and pro-active detection of fraudulent activity.

Significant restructuring and strengthening of GOAL’s governance and senior management structures

Appointment of a Head of Ethics and Compliance in March 2017 to act as an independent and objective party in the transparent and efficient processing of complaints received, through the various mechanisms.

Strengthening Complaints Response Mechanisms (CRM) including implementing a “Speak Up” whistleblowing mechanism.

Donor complianceThe organisation receives significant funding from institutional donors, who require high levels of compliance with specific rules and regulations. In the case of non-compliance with donor rules and regulations, GOAL, or any other implementer, may be required to reimburse funds to its donors where donor specific rules have not been complied with.

GOAL Logistics and Finance manuals and procedures reflect core compliance principles. In addition, GOAL works to mitigate this risk through regular in-country grant management meetings, quarterly donor compliance testing, and ongoing training and visits from the global Donor Compliance Team. Donor compliance trainings are also available on the e-learning platform.

ProtectionGOAL works with children in a number of its programmes.

In line with best practice, GOAL has developed and implemented a Child Protection Policy in all countries. This has included senior managers and employees being orientated on its child protection manual and toolkits. Each country programme has a dedicated child protection focal point who takes responsibility for ensuring the roll out of CPP. Regular audits of CPP are undertaken with attendant action plans developed.

Security and safety of employeesThe security and safety of international and national staff remains of paramount importance given the countries in which GOAL operates.

GOAL has comprehensive up to date security plans for all locations including standard operating procedures which are regularly reviewed by experienced security personnel. Security plans include: early warning systems that identify possible threats, evacuation procedures, clear and comprehensive lines of communication, and security and first aid training. The Directors are regularly updated on security risks in each country through briefings to the board meetings.

Report of the Directors PG 41

Subsequent EventsSigning of an Administrative Agreement with USAID

In March 2017, GOAL agreed with USAID an Administrative Agreement which will govern the organisation’s relationship with our largest donor for the next two years. The Administrative Agreement facilitates USAID in continuing to work with GOAL and outlines the oversight of processes and procurements, which GOAL will adhere to, in managing USAID funding.

In addition, this agreement provides a robust framework for the completion of our Action Plan and the embedding of the previously mentioned ‘speak out’ culture in GOAL. It ensures continued support from USAID for our work with some of the poorest and most vulnerable communities across the world and draws a line under a period of instability and uncertainty in the organisation resulting from the OIG investigation.

Subsequently, in July 2017, USAID formally lifted the procurement suspension it had imposed on GOAL Syria in April 2016 enabling GOAL to carry out all activities authorised under each USAID award.

Donor Relationships

GOAL has also, during the first months of 2017, restored a working relationship with all its other institutional donors across the world and is extremely grateful for their support of GOAL’s lifesaving work amongst the poorest and most vulnerable people around the world.

Potential Merger Negotiations

In February 2017, GOAL announced that it had entered a period of exclusive talks with Oxfam Ireland which would explore the potential for a merger between the two organisations. GOAL has a long standing strategic imperative to improve our impact through achieving scale for our programmatic approach. A merger with Oxfam Ireland to create the second largest Oxfam affiliate in a confederation which operates in 92 countries throughout the world could afford an opportunity to achieve that strategic goal in a sustainable and innovative manner. In July 2017, it was concluded by both the GOAL Board and the Oxfam Ireland Board that it was not possible to bring the discussions to a successful conclusion and the Boards of both organisations have, therefore, taken the decision not proceed with a merger at this point. Both GOAL and Oxfam Ireland are committed to continuing their work in partnership going forward, building on the tremendous collaboration of the last six months.

Political DonationsThe Group did not make any political donations in the financial year (2015: €nil).

Directors’ Responsibility StatementThe directors are responsible for preparing the directors’ report and the financial statements in accordance with the Companies Act 2014 and the applicable regulations.

Irish company law requires the Directors to prepare financial statements for each financial year. Under the law, the Directors have elected to prepare the financial statements in accordance with FRS 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (“relevant financial reporting framework”). Under company law, the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the assets, liabilities and financial position of the Group and Company as at the financial year end date and of the profit or loss of the Group for the financial year and otherwise comply with the Companies Act 2014.

In preparing those financial statements, the Directors are required to:• select suitable accounting policies for the Parent Company and the

Group Financial Statements and then apply them consistently;• make judgements and estimates that are reasonable and prudent;• state whether the financial statements have been prepared in

accordance with applicable accounting standards, identify those standards, and note the effect and the reasons for any material departure from those standards; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.

The Directors are responsible for keeping adequate accounting records which correctly explain and record the transactions of the Group and Company, enable at any time the assets, liabilities, financial position of the Group and Company, and net incoming or outgoing resources of the Group to be determined with reasonable accuracy, enable them to ensure that the financial statements and Directors’ report comply with the Companies Act 2014, and enable the financial statements to be audited. They are also responsible for safeguarding the assets of the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Directors are responsible for the maintenance and integrity of the corporate and financial information included on the Company’s website.

Directors’ Compliance StatementAs required by section 225 (2) of the Companies Act 2014 the Directors:a. Acknowledge that they are responsible for securing the Company’s

Compliance with its relevant obligation (as defined in that legislation)b. Confirm that a compliance policy statement is being drawn up and

that appropriate arrangements or structures are in place that are, in the Directors’ opinion, designed to secure material compliance with relevant obligations; and

c. Confirm that a review will commence during the 2017 financial year of the arrangements and/or structures that have been put in place as referred to in (b) above.

Report of the DirectorsPG 42

Staff and VolunteersThe nature of GOAL’s operations dictates that staff overseas are very often required to live and work in remote locations, in basic conditions, and to carry out their work in some very challenging situations. The Board would like to express their appreciation, for the courage and dedication of all staff worldwide for the contribution they make to the work of GOAL. GOAL is an equal opportunities employer. The aim of its equal opportunities policy is to ensure that all people receive equality of opportunity within GOAL regardless of gender, race, religion, disability, nationality, marital/family status or sexual orientation. It is the policy of GOAL to ensure the health and welfare of its employees by maintaining a safe place and system of work. This policy is based on the requirements of the Safety, Health and Welfare at Work Act, 1989.

Accounting RecordsTo ensure that proper accounting records are kept in accordance with sections 281 to 285 of the Companies Act 2014, the Directors have employed appropriately qualified accounting personnel and have maintained appropriate computerised accounting systems. The accounting records are located at the Company’s premises at 12/13 Cumberland Street, Dún Laoghaire, Co. Dublin.

Disclosure of Relevant Auditor Information Each of the persons who is a Director at the date of approval of this report confirms that:

• so far as that Director is aware, there is no relevant audit information of which the Company’s or Group’s auditor is unaware; and

• that Director has taken all the steps that ought to have been taken as a Director in order to be aware of any relevant audit information and to establish that the Company’s and Group’s auditor is aware of that information.

The confirmation is given and should be interpreted in accordance with the provisions of Section 330 of the Companies Act 2014.

AuditorsThe auditors, Deloitte, Chartered Accountants and Statutory Audit Firm, continue in office in accordance with Section 383 (2) of the Companies Act, 2014.

On behalf of the Board of Directors

28th July, 2017Anne O’LearyDirector / Chairperson

Christy CooneyDirector

Report of the Directors PG 43

We have audited the consolidated financial statements of GOAL for the financial year ended 31 December 2016 which comprise the Consolidated Statement of Financial Activities, the Consolidated Balance Sheet, the Company Balance Sheet, the Consolidated Cash Flow Statement, the Company Cash Flow Statement, and the related notes 1 to 38. The relevant financial reporting framework that has been applied in their preparation is the Irish law and FRS 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (“relevant financial reporting framework”).

This report is made solely to the company’s members, as a body, in accordance with Section 391 of the Companies Act, 2014. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Respective responsibilities of directors and auditors

As explained more fully in the Directors’ Responsibilities Statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view and otherwise comply with the Companies Act 2014. Our responsibility is to audit and express an opinion on the financial statements in accordance with Companies Act 2014 and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board’s Ethical Standards for Auditors.

Scope of the audit of the financial statements

An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to the group’s and parent company’s circumstances and have been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the directors; and the overall presentation of the financial statements. In addition, we read all the financial and non-financial information in the Consolidated Financial Statements for the financial year ended 31 December 2016 to identify material inconsistencies with the audited financial statements and to identify any information that is apparently materially incorrect based on, or materially inconsistent with, the knowledge acquired by us in the course of performing the audit. If we become aware of any apparent material misstatements or inconsistencies we consider the implications for our report.

Opinion on financial statements

In our opinion:• the group and parent company financial statements give a true and

fair view of the assets, liabilities and financial position of the group and company as at 31 December 2016 and of its incoming resources and application of resources, including its income and expenditure for the financial year then ended; and

• the group and parent company financial statements have been properly prepared in accordance with the relevant financial reporting framework and, in particular, with the requirements of the Companies Act 2014.

Matters on which we are required to report by the Companies Act 2014

• We have obtained all the information and explanations which we consider necessary for the purposes of our audit.

• In our opinion the accounting records of the parent company were sufficient to permit the financial statements to be readily and properly audited.

• The parent company balance sheet is in agreement with the accounting records.

• In our opinion the information given in the report of the directors is consistent with the financial statements.

Matters on which we are required to report by exception

We have nothing to report in respect of the provisions in the Companies Act 2014 which require us to report to you if, in our opinion the disclosures of directors’ remuneration and transactions specified by law are not made.

Niall Walsh

For and on behalf of DeloitteChartered Accountants and Statutory Audit FirmDublin

Date:

Independent Auditors’ Report to the members of GOAL

Independent Auditors’ Report to the members of GOALPG 44

There were no other recognised gains or losses other than those listed above and the net expenditure for the financial year. All income and

expenditure derives from continuing activities. See note 15 for comparative Consolidated Statement of Financial Activities analysed by funds.

Notes UnrestrictedFunds2016

€’000

RestrictedFunds2016

€’000

TotalFunds2016

€’000

TotalFunds2015

€’000

INCOME FROM:

Charitable activities 5 - 158,339 158,339 201,168

Donations and legacies 1,523 382 1,905 4,232

Fundraising events 689 - 689 1,260

Investments 41 - 41 142

Other trading income 7 2,004 - 2,004 2,748

4,257 158,721 162,978 209,550

EXPENDITURE ON:

Charitable activities 8 15,594 176,670 192,264 198,204

Raising funds 10 2,349 - 2,349 2,427

17,943 176,670 194,613 200,631

Net (loss) / gain on investments 19 (5) – (5) 78

Net (expenditure) / income (13,691) (17,949) (31,640) 8,997

OTHER RECOGNISED LOSSES:

Impairment of fixed assets 16 (1,566) - (1,566) -

Net (expenditure) / income and recognised (losses) / gains

(15,257) (17,949) (33,206) 8,997

Taxation 1 - - - -

Net movement in funds (15,257) (17,949) (33,206) 8,997

RECONCILIATION OF FUNDS:

Total Funds brought forward 25,367 35,423 60,790 51,793

Total funds carried forward 10,110 17,474 27,584 60,790

Consolidated Statement of Financial Activities for the financial year ended 31 December 2016 including income and expenditure account

PG 45

2016 2015

Notes €’000 €’000

FIXED ASSETS

Tangible fixed assets 16 1,142 2,830

1,142 2,830

CURRENT ASSETS

Stocks 17 4,829 8,574

Debtors and prepayments 18 26,460 28,136

Investments 19 785 4,789

Cash and cash equivalents 15,294 43,545

47,368 85,044

LIABILITIES – Amounts falling due within one year:

Creditors, accruals and provisions 20 (20,926) (26,834)

Deferred Income 21 - (250)

(20,926) (27,084)

Net current assets 26,442 57,960

Net assets 27,584 60,790

FUNDS

Unrestricted funds 26 10,110 25,367

Restricted funds 26/30 17,474 35,423

Total funds 27,584 60,790

Consolidated Balance Sheet as at 31 December 2016

On behalf of the Board of Directors

28th July, 2017Anne O’LearyDirector / Chairperson

Christy CooneyDirector

PG 46

2016 2015

Notes €’000 €’000

FIXED ASSETS

Tangible fixed assets 16 1,135 2,830

1,135 2,830

CURRENT ASSETS

Stocks 17 4,829 8,574

Debtors and prepayments 18 28,590 42,270

Investments 19 785 4,789

Cash and cash equivalents 12,518 26,281

46,722 81,914

LIABILITIES – Amounts falling due within one year:

Creditors, accruals and provisions 20 (20,823) (26,680)

Deferred Income 21 - (250)

(20,823) (26,930)

Net current assets 25,899 54,984

Net assets 27,034 57,814

FUNDS

Unrestricted funds 29 9,762 24,288

Restricted funds 29/31 17,272 33,526

Total funds 27,034 57,814

Company Balance Sheetas at 31 December 2016

On behalf of the Board of Directors

28th July, 2017Anne O’LearyDirector / Chairperson

Christy CooneyDirector

PG 47

Consolidated Cash Flow Statement for the financial year ended 31 December 2016

Notes 2016 2015

€’000 €’000

Net cash (used in) / provided by operating activities (a) (32,245) 1,684

Cash flows from investing activities:

Interest received 19 122

Dividends received 3 2

Rent Received 19 19

Divestment of current asset investments 3,999 319

Proceeds from sale of investments – 800

Purchase of fixed assets (46) (107)

Net cash provided by investing activities 3,994 1,155

Net (decrease) / increase in cash and cash equivalents (28,251) 2,839

Cash and cash equivalents at beginning of the financial year 43,545 40,706

Cash and cash equivalents at the end of the financial year 15,294 43,545

Notes to the cash flow statement: 2016 2015

€’000 €’000

(a) Reconciliation of net movement in funds to

net cash (outflow) / inflow from operating activities

Net movement in funds (33,206) 8,997

Adjusted for:

Depreciation of tangible fixed assets 168 184

Impairment of fixed assets 1,566 -

Losses / (gains) on investments 5 (78)

Income from investments (41) (142)

Decrease / (increase) in stocks 3,745 (4,115)

Decrease / (increase) in debtors, prepayments, accrued income 1,676 (10,346)

(Decrease) / increase in creditors and provisions (6,158) 7,509

Donations comprising non-cash investments – (325)

Net cash (used in) / provided by operating activities (32,245) 1,684

PG 48

Company Cash Flow Statement for the financial year ended 31 December 2016

Notes 2016 2015

€’000 €’000

Net cash used in operating activities (a) (17,762) (5,501)

Cash flows from investing activities:

Interest received 15 114

Dividends received 3 2

Rent Received 19 19

Divestment of current asset investments 3,999 319

Proceeds from sale of investments - 800

Purchase of fixed assets (37) (107)

Net cash provided by investing activities 3,999 1,147

Net decrease in cash and cash equivalents (13,763) (4,354)

Cash and cash equivalents at beginning of the financial year 26,281 30,635

Cash and cash equivalents at the end of the financial year 12,518 26,281

Notes to the cash flow statement: 2016 2015

€’000 €’000

(a) Reconciliation of net movement in funds to

net cash outflow from operating activities

Net movement in funds (30,780) 17,174

Adjusted for:

Depreciation of tangible fixed assets 166 184

Impairment on fixed assets 1,566 -

Losses / (gains) on investments 5 (78)

Income from investments (37) (134)

Decrease / (increase) in stocks 3,745 (4,115)

Decrease / (increase) in debtors, prepayments, accrued income 13,681 (22,465)

(Decrease) / increase in creditors and provisions (6,108) 4,258

Donations comprising non-cash investments - (325)

Net cash used in operating activities (17,762) (5,501)

PG 49

(a) Format of the financial statements

GOAL is constituted under Irish company law as a company limited by guarantee and is a registered charity. Prior to Companies Act 2014, companies not trading for gain for the members were not within the scope of company law requirements with regard to formats and content of financial statements which applied to for-profit companies, thus permitting the adoption of a format appropriate to a charity.

Accordingly, GOAL adopted and reported its performance in accordance with the format provided for in the Statement of Recommended Practice (SORP) for charities (2015) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)’ as published by the Charity Commission for England and Wales. In particular GOAL reports its performance for the financial year in the format of the SORP’s Statement of Financial Activities (SOFA).

The Charity Commission for England and Wales, is recognised by the Financial Reporting Council as the appropriate body to issue SORPs for the charity sector in the UK, and the SORP has heretofore been recognised as best practice for financial reporting by charities in Ireland.

The Companies Act 2014 became effective in law on 1 June 2015 and from that date applies the format and content of financial statements requirements appropriate for a company trading for the profit of its members to a company that is a not-for-profit organisation such as GOAL. This would require GOAL for example, to present a Profit and Loss Account and report on items such as Turnover, Cost of Sales, Profit or Loss on ordinary activities before taxation, along with related notes. In the view of the Directors this is neither an appropriate presentation nor terminology for a not-for-profit organisation.

In order to provide information relevant to understanding the stewardship of the Directors and the performance and financial position of the Charity, GOAL has prepared its financial statements in accordance with the formats provided for in Charities SORP (FRS102), consistent with the prior years.

(b) Basis of Preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of investments. The financial statements have been prepared in accordance with Financial Reporting Standard 102, Irish statute comprising the Companies Acts 2014 as

applied in accordance with the Charities SORP (FRS102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)’ as published by the Charity Commission for England and Wales, who are recognised by the Financial Reporting Council as the appropriate body to issue SORPs for the charity sector in the UK. Financial reporting in line with the SORP is considered best practice for charities in Ireland. As noted above, the Directors consider the adoption of the SORP requirements is the most appropriate accounting practice and presentation to properly reflect and disclose the activities of the organisation.

GOAL’s primary business is the alleviation of human suffering caused by manmade or natural disasters. It does this through the provision of basic services supporting the health, nutrition, shelter, water, sanitation, education, and livelihoods needs of its beneficiaries. The registered office of the GOAL is 12-13 Cumberland St., Dun Laoghaire, Co. Dublin.

(c) Principles of Consolidation

The consolidated financial statements include the financial statements of the GOAL in Ireland, including GOAL’s field offices overseas, GOAL International – trading as GOAL UK, a company limited by guarantee operating in the United Kingdom (company registration number 1107403) – and GOAL USA Fund, an incorporated not-for-profit corporation in the United States of America. All transactions and balances with the subsidiary undertakings have been eliminated in preparation of the consolidated financial statements.

(d) Recognition of Income

(i) Public donations and similar income arising from fundraising events are accounted for when received. As with many similar charitable organisations, independent groups from time to time organise fundraising activities and may operate bank accounts in the name of GOAL. However, as amounts collected in this way are outside the control of the Group, they are not included in the financial statements until received by the Group.

(ii) Legacy income is recognised (a) in the period that it is received or (b) when entitlement to income has been established, future receipt of the income is deemed probable, and the monetary value can be ascertained with sufficient accuracy.

(iii) Grant income from charitable activities, in furtherance of

1. Accounting Policies

Notes to the Financial Statements for the financial year ended 31 December 2016

Notes to the Financial StatementsPG 50

the charity’s objects is accounted for on a receivable basis. Where entitlement to the income is contingent on meeting certain performance conditions associated with the grants, the income may still be recognised before the conditions have all been met if future achievement of those conditions is probable, and is within the control of the organisation. GOAL is subject to financial and compliance audits by institutional donors. The amount of expenditures, if any, which may be disallowed are charged against income in the statement of financial activities.

(iv) Donations in kind may take the form of goods or services provided to the charity free of charge. Where valuation can be measured with reasonable certainty donations in kind are recognised in full as income in the year of receipt. Donations in kind are valued at the cost to the donor or the amount normally chargeable by the donor for the goods or services provided. If such a valuation is not available, reasonable prevailing market rates are used.

(v) Interest income is recognised in the period in which it is earned.

(e) Recognition of Expenditure

(i) Expenditure is analysed between charitable activities (activities in furtherance of the charity’s objects), and costs of raising funds.

(ii) The costs of each activity have been separately accumulated and disclosed. Expenditure is recognised in the period to which it relates. Expenditure incurred but unpaid at the balance sheet date is included in accruals and other creditors. Charitable expenditure comprises all expenditure incurred by the charity in meeting its charitable objectives as opposed to the costs of raising funds to finance these activities. Publicity costs are included under the costs of raising funds due to the nature of the costs being linked to the raising of funds in furtherance of the charity’s objects.

(iii) Expenditure in project locations overseas is recognised as charitable expenditure in the period it occurs.

(iv) Distributions to beneficiaries of donations-in-kind, such as foodstuffs and medical supplies, are recognised as expenditure in the financial year that they are distributed to beneficiaries. Valuations of donations in kind are based on the unit cost to the donor. If such a valuation is not available, reasonable prevailing market rates are used.

(f) Allocation of Support Costs

In accordance with the Charities SORP (FRS102), support costs are allocated to the activities of the organisation on a reasonable basis so that the total cost of the organisation’s activities may be disclosed in the statement of financial activities. Support costs attributable to one activity only are charged to that activity in full. Items of expenditure which contribute to more than one activity are allocated to those activities on a reasonable basis. The Company allocates these costs on the basis of staff time input to each activity. For the purposes of the statement of financial

activities, the ‘activities’ of the Company are categorised as: Charitable activities, and Raising funds.

(g) Tangible Fixed Assets

Tangible fixed assets are stated at cost or valuation, less accumulated depreciation, and impairment. Depreciation of fixed assets is charged on a straight line basis on the cost less estimated residual value over their expected useful lives as follows:

Freehold Buildings Equipment Vehicles

Tangible fixed assets are reviewed for impairment on a periodic basis. Tangible fixed assets held by project locations overseas are not included in Group tangible fixed assets, being expensed as part of relief and development expenditure.

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the assets were already of the age and in the condition expected at the end of its useful life.

(h) Investments

Investments are comprised of funds on fixed term deposit with a maturity date not less than three months from the financial year end, plus shares and other convertible assets held at the financial year end. Shares and other convertible assets are received mainly as legacies and gifts. Investments received as legacies are recognised on the same basis as legacy income. Investments received as un-notified gifts are recognised as income in the statement of financial activities at their value on the date of receipt.

Shares and other convertible assets are disclosed under current assets if they are expected to be disposed of within the next twelve months and are carried at the latest market price on the balance sheet date. Funds on fixed term deposit are disclosed under current assets if the maturity date is greater than three months, but less than twelve months from the financial year end.

Investments are disclosed under fixed financial assets when there is no intention to dispose of the investment within the next twelve months, or the maturity date is more than twelve months from the financial year end. These investments are carried in the balance sheet at historic cost or donated value, where appropriate, less impairment. Unrealised gains and losses arising from changes in valuation are recognised in the statement of financial activities.

Investment Policy

It is the policy of GOAL that funds not immediately required for operational purposes are invested in interest bearing deposits maintained in major financial institutions in Ireland, the UK and USA that are subject to the statutory

40 years 3 years 4 years

Notes to the Financial Statements PG 51

regulatory regime of the relevant jurisdiction. When individual shares and share portfolios are received by GOAL, they are subject to a review to ensure that they do not conflict with the ethos and beliefs of the charity.

(i) Stocks

Stocks of purchased aid commodities held at project locations overseas are stated at cost. Cost is the expenditure incurred on the commodities in stock. Stocks received as donations in kind which are on hand at the balance sheet date, are stated at cost to the donor. GOAL’s stocks are held for free distribution.

(j) Foreign Currencies

The financial statements are presented in Euro, which is the functional currency of both the Group and the Company.

Transactions in foreign currencies during the financial year are translated at prevailing rates. Any gain or loss arising from a change in exchange rates subsequent to the date of a transaction is included in the statement of financial activities. Foreign currency balances at the financial year-end have been translated at the rate of exchange ruling at the balance sheet date. The balance sheets for the subsidiaries and field accounts are translated at the prevailing financial year end rates and included in the consolidated balance sheet. The statements of financial activities for the subsidiaries are translated at an average rate for the financial year and included in the consolidated statement of financial activities. Any exchange gains or losses arising on consolidation are recognised in the statement of financial activities.

(k) Taxation

No charge to taxation arises due to the exempt status of the Company and its subsidiaries (see note 4). Irrecoverable value added tax is expensed as incurred.

(l) Pension Schemes and Retirement Savings Plan

The Group operates employer sponsored, defined contribution pension schemes for head office staff, and a retirement savings plan for international staff. The Group’s annual contributions are charged to the statement of financial activities in the period to which they relate.

(m) Restricted Funds

Restricted funds represent income, which has been received and recognised in the financial statements, which is subject to specific conditions imposed by the donors or grant making institutions. Donations or grants may become repayable in the event that the conditions of the related agreements are not adhered to. Where restricted funds remain unspent for a period of three years following

the financial year of their receipt, or where restricted funds remain unspent and GOAL ceases its programme activity in that country, GOAL’s Board of Directors may, subject to appropriate donor approval, decide to transfer such funds that they consider surplus to requirements to unrestricted funds. In similar circumstances, the Directors may also transfer restricted funds from one country to another, to be used for similar purposes to those that were attached to the original donation.

(n) Unrestricted funds:

General funds: these represent amounts which are expendable at the discretion of the Group in furtherance of the objects of the charity. Such funds may be held in order to finance working capital or capital investment.

Designated funds: GOAL may at its discretion and/or with the agreement of the original donors of the funds, set aside funds for specific purposes in the furtherance of the charity’s objects, which would otherwise form part of the general reserves of the organisation.

(o) Financial Instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument. Financial liabilities are classified according to the substance of the contractual arrangements entered into.

Financial assets and liabilities

All financial assets and liabilities are initially measured at transaction price (including transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a finance transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the Company, despite having retained some significant risks and rewards of ownership, has transferred control of the asset to another party and the other party has the practical ability to sell the asset in its entirety to an unrelated third party and is able to exercise that ability unilaterally and without needing to impose additional restrictions on the transfer.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires. Balances that are classified as payable or receivable within one year on initial recognition are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.

Notes to the Financial StatementsPG 52

2. Critical accounting judgements and estimatesIn preparing the financial statements and applying the Group’s accounting policies, which are set out in note 1, the Directors are required to make certain critical judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. The Group makes estimates and takes assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and underlying assumptions are reviewed on an ongoing basis. The key areas subject to critical judgement and estimation by the Directors are:

Provisions:

a. Provision for reimbursement of non-compliant expenditure: GOAL is subject to regular audit by its major institutional donors. Non-compliance with donor guidelines may give rise to a liability to reimburse donors for non-compliant expenditure. Given the challenging circumstances in which GOAL operates, the Directors make a regular assessment of the likelihood and extent of any possible repayment and make a provision if required.

b. Provision for doubtful debts: The majority of programmes are funded by grants from major institutional donors. While grant terms usually stipulate advance payment by the donor, in some cases amounts may be owed by donors to the Company. The Directors make a regular assessment of the likelihood and extent of any possible default and make a provision if required.

c. Provision for other liabilities: GOAL works in many jurisdictions worldwide and may be assessed for employment taxation and other related demands. An annual review of each country programme is carried out and a provision for potential liabilities is made where appropriate.

Going Concern

The Directors must assess whether the Company can be considered to be a going concern for the foreseeable future. This is explored in more detail in note 3.

3. Going ConcernThe Directors have prepared the financial statements on a going concern basis which assumes that the Group will continue in operational existence for the foreseeable future, having adequate cash flows to meet its obligations as and when they fall due.

The Directors have engaged in an intensive discussion process with all donors to reassure them, restore confidence and to rebuild the relationship with GOAL. This has resulted in several donors who previously withheld funds owed to GOAL, repaying those outstanding balances.

The Board has reviewed and approved the organisational budget for 2017 including cash flow forecasts, and has also reviewed an organisational forecast and cash flow forecast for 2018. The Board believes that the organisation has adequate resources to continue in operational existence for a period of not less than 12 months from the date of approval of these financial statements. The Board believes that there are no material uncertainties that call into doubt the organisation’s ability to continue in operation.

Based on the above, the Directors have concluded that they have reasonable expectation that the Company will continue in operational existence and therefore they continue to adopt the going concern basis of accounting in preparing the annual financial statements. The financial statements do not include any adjustments which would result if the Company was unable to continue as a going concern.

4. Organisation and StatusGOAL’s consolidated financial statements combine the activities of GOAL in Ireland including GOAL’s field offices overseas, GOAL (International) (trading as GOAL UK), a registered charity and limited by guarantee company in the United Kingdom, and GOAL USA Fund, an incorporated not-for-profit corporation in the United States of America. The net (expenditure)/income for the financial year and the retained reserves of each of the Group companies at the financial year-end are detailed below.

The Group is exempt from income or profits taxation due to the charitable status of GOAL in Ireland, GOAL (International) in the UK, and GOAL USA Fund in the United States of America.

Net (expenditure)/income for the financial year 2016 2015

€’000 €’000

GOAL (30,780) 17,174

GOAL (International) (1,816) (8,424)

GOAL USA Fund (610) 247

(33,206) 8,997

Retained reserves at the financial year end 2016 2015

€’000 €’000

GOAL 27,034 57,814

GOAL (International) 229 2,045

GOAL USA Fund 321 931

27,584 60,790

Notes to the Financial Statements PG 53

5. Income from Charitable ActivitiesIncome from Charitable Activities is received from institutional donors such as governments, UN bodies, trusts, and foundations, and is analysed as follows:

2016 2015

Donor €’000 €’000

United States Agency for International Development (USAID) 56,341 77,815

European Commission Humanitarian Office (ECHO) 14,564 12,803

Department for International Development (DfID / UK Aid) 13,140 36,291

Irish Aid (Dept. of Foreign Affairs, Ireland) 12,281 15,344

UN Office for the Coordination of Humanitarian Affairs 9,958 2,199

International Rescue Committee 6,170 6,742

UN Food & Agriculture Organisation 2,681 1,900

World Food Programme 1,686 1,375

European Union 1,680 4,762

UN Children’s Fund (UNICEF) 1,570 2,733

US Bureau of Population, Refugees and Migration 1,246 460

JSI Research & Training Institute 1,038 -

Catholic Relief Services 955 -

UN Common Humanitarian Fund for South Sudan 927 1,080

UN High Commissioner for Refugees 851 868

Charity Water 685 928

Health Pooled Fund, South Sudan 680 1,163

Deutsche Gesellschaft für Internationale Zusammenarbeit 670 48

Save the Children 583 512

Oxfam 536 905

Interchurch Medical Assistance Inc. 530 1,769

UN Common Humanitarian Fund for Sudan 525 638

Concern Worldwide 479 -

London School of Hygiene and Tropical Medicine 257 962

Concern Universal / United Purpose 249 1,155

Johnson & Johnson 243 -

Inter-American Development Bank 234 -

Debre Genet Medhane Alem Ethiopian Orthodox Church 225 -

Cooperazione Internazionale 224 114

Johns Hopkins University 221 -

Norwegian Church Aid 211 688

Govt. of Honduras 207 458

Govt. of the Netherlands 75 114

MasterCard Foundation - 3,042

Bill & Melinda Gates Foundation - 1,474

Others 641 419

Donations in kind (note 6) 25,776 22,407

158,339 201,168

Notes to the Financial StatementsPG 54

6. Income from Charitable Activities – Donations in kind

Donations in kind comprising, food, medicines, shelter, and non-food items are received by GOAL from various agencies and institutions for distribution to beneficiaries, or for use in programme implementation. The value of donations in kind received during the financial year is analysed as follows:

7. Other trading income

2016 2015

€’000 €’000

Donor

Catholic Relief Services 10,017 755

UN World Food Programme 8,889 17,861

UN High Commissioner for Refugees 3,796 731

Save the Children 1,465 402

South Sudan Ministry of Health 655 84

United Nations Children’s Fund (UNICEF) 295 459

UN Food & Agriculture Organisation 237 119

UN World Health Organisation 101 61

International Organisation for Migration 25 627

International Rescue Committee 20 111

Department for International Development (DfID / UK Aid) - 461

UN Office for the Coordination of Humanitarian Affairs - 198

Concern Universal / United Purpose - 110

Irish Aid - 63

Others 276 365

25,776 22,407

2016 2015

€’000 €’000

Other trading income comprises:

Foreign exchange gains - 2,648

Pro bono professional services 2,004 -

Other income - 100

2,004 2,748

Notes to the Financial Statements PG 55

8. Expenditure on Charitable ActivitiesExpenditure on charitable activities is analysed by location as follows:

Charitable activities expenditure comprises the cost of humanitarian relief and development programmes and includes the value of donations in kind distributed during the period. In compliance with the Statement of Recommended Practice ‘Accounting and Reporting by Charities’, head office management and administration costs are allocated in full to each of the activities they support. Accordingly, certain support and administration costs are reported under charitable activities (see note 11). The Directors have obtained, where feasible, confirmations in the form of independent audit reports, donor reports and programme management accounts, of the allocation of relief and development expenditure to the specific programmes and activities. Programmes and activities are closely monitored by the management team, and the Directors are satisfied that expenditure on charitable activities is fairly stated for the financial year ended 31st December 2016.

2016 2015

Country €’000 €’000

Syria 83,872 79,683

Ethiopia 27,051 14,711

South Sudan 13,182 13,675

Sierra Leone 12,381 45,407

Uganda 6,076 5,065

Malawi 5,045 5,152

Zimbabwe 4,251 3,506

Ukraine 3,508 714

Sudan 3,241 3,565

Haiti 3,326 4,518

Nepal 2,222 1,073

Turkey 2,166 212

Niger 1,956 946

Kenya 1,861 2,697

Honduras 1,525 1,824

India 606 643

Iraq 559 1

Liberia 513 4,126

Yemen 280 -

Philippines 51 1,760

Guinea 7 592

Other Aid Costs 3,465 1,018

Subtotal: Overseas relief & development 177,144 190,888

Operations Direct Support 4,991 3,898

Allocated Support Costs 9,070 3,418

Foreign Exchange Loss 1,059 -

Total: Charitable activities 192,264 198,204

Notes to the Financial StatementsPG 56

9. Charitable Expenditure through Partners and Sub-grantees

Grant awarding policy

GOAL works in association with, and makes grants to, other non-governmental organisations, missionary groups and local community-based organisations. These partners may implement certain programmes either in whole or in part depending on their capacity. Proposed partners are subject to a pre-award capacity assessment, and GOAL monitors both activity and expenditure by the partners for the duration of the funding period. In 2016, such grants accounted for 14% of expenditure in field locations (2015: 18%). Expenditure incurred in this way is included in charitable activities in the consolidated statement of financial activities and is analysed by country as follows:

2016 2015

€’000 €’000

Country

Syria 7,089 6,248

Ethiopia 6,606 2,457

Uganda 2,116 821

Ukraine 1,696 -

Zimbabwe 1,611 766

Sierra Leone 917 18,345

Turkey 551 180

Sudan 479 469

Nepal 477 185

South Sudan 441 -

Kenya 426 944

Liberia 345 3,217

Malawi 344 141

Iraq 326 -

Yemen 245 -

Haiti 226 245

India 225 265

Guinea - 539

Honduras - 487

24,120 35,309

Notes to the Financial Statements PG 57

10. Costs of Raising FundsThe costs of raising funds are analysed as follows:

11. Allocation of Support CostsIn accordance with the Charities SORP (FRS102), support costs are fully allocated to the core activities of the charity. Support costs that are fully attributable to a particular activity are charged directly to that activity. Those management and administration costs that are not directly allocable to any one activity are apportioned to all activities based on the amount of staff time absorbed by each activity. The allocation of support costs is detailed below:

2016 2015

€’000 €’000

Staff remuneration and other staff costs 1,308 1,136

Travel and vehicle expenses 69 106

Premises, IT, communications and supplies 115 119

Fundraising events and advertising 337 613

Professional fees and other costs 79 80

Allocation of support costs (note 11) 441 373

2,349 2,427

Raising Charitable Total Total

Funds Activities 2016 2015

€’000 €’000 €’000 €’000

Department

Programme management - 4,488 4,488 3,581

Logistics - 503 503 317

Finance 176 1,415 1,591 1,187

Human Resources 10 735 745 627

Information Technology 129 615 744 547

Facilities & others 91 986 1,077 1,014

Governance 35 5,319 5,354 416

441 14,061 14,502 7,689

Notes to the Financial StatementsPG 58

13. Auditor’s Remuneration

i. The impairment of tangible fixed assets arose as a result of an external valuation carried out post year end (see note 16).

ii. Professional fees relate to legal and financial services contracted by GOAL following instigation of the OIG investigation. This figure includes €2,004,000 of professional services provided on a pro bono basis.

Each of GOAL’s overseas field offices are independently audited each financial year by locally contracted auditors.

12. Net movement in funds

The net movement in funds for the financial year are stated after charging / (crediting):

2016 2015

€’000 €’000

Depreciation of tangible fixed assets 168 184

Impairment of tangible fixed assets (i) 1,566 -

Foreign exchange loss / (gain) 1,059 (2,648)

Professional fees related to OIG investigation (ii) 4,329 -

Statutory redundancy payments 13 -

Interest earned (19) (122)

Directors’ remuneration - -

2016 2015

Group auditor’s remuneration: €’000 €’000

Annual statutory audit – HO 132 37

Annual statutory audit – UK 12 11

Non-audit services - 21

144 69

Notes to the Financial Statements PG 59

14. Particulars of EmployeesThe average number of persons employed by the Group during the financial year was:

Employee remuneration for the financial year was:

2016 2015

International staff posted overseas 193 210

Head office programme support, management and administration 92 72

Fundraising 23 17

308 299

2016 2015

€’000 €’000

International staff posted overseas Salaries 9,036 8,720

Social welfare costs 264 177

Healthcare 39 16

Pension 39 39

Retirement savings 44 42

Head office: Ireland, UK , US: Salaries 6,022 4,832

Social welfare costs 641 514

Healthcare 161 124

Pension costs 169 177

Redundancy 13 -

Ex-gratia payments 22 106

16,450 14,747

Notes to the Financial StatementsPG 60

14. Particulars of Employees (continued)

The number of employees whose salaries including staff benefits, but excluding employer pension contributions, employer retirement savings plan contributions, and employer social insurance contributions, amounted to €60,000 or more in the financial year was as follows:

* UK employee, ** US employee

The former Chief Executive Officer (resigned October 2016) was contracted for an annual salary of €110,000 plus annual employer pension contribution of €20,000 (2015: €95,000 plus €20,000 pension contribution), paid on a pro-rata basis. The General Manager (appointed November 2016) receives a salary of €100,000 per annum (2015: N/A). The highest paid staff member in the Group during the financial year was the Chief Executive of GOAL USA Fund.

The remuneration (comprising salary, healthcare, employer pension contribution, and employer social insurance contributions) of the senior management team as a group, including GOAL UK and GOAL USA Fund, amounted to €1,291,801 (2015: €1,282,212) inclusive of employer’s social insurance contributions.

In addition to the staff numbers disclosed above, an average of 3,443 (2015: 3,664) locally recruited staff were employed in GOAL’s overseas operations during the financial year. No Director of the Group or Company received remuneration during the financial year. Barry Andrews and Alan Glasgow, who were employees of GOAL during 2016 and 2015, and Jonathan Edgar, who was an employee of GOAL (International) during 2016 and 2015, served as Directors of GOAL USA Fund during 2016 and 2015. They did not receive remuneration for the exercise of these responsibilities.

2016 2015

€60,000 to €69,999 17 10

€70,000 to €79,999 10 4

€80,000 to €89,999 7 4

€90,000 to €99,999 3 1

€100,000 to €109,999 5 5

€110,000 to €119,999 3 2

€120,000 to €129,999 1 1

€130,000 to €139,999 1 -

€160,000 to €169,999 - *1

€210,000 to €219,999 **1 -

€220,000 to €229,999 - **1

Notes to the Financial Statements PG 61

15. Prior year detailed Consolidated Statement of Financial Activities

There are no recognised gains or losses other than the net movement in funds arising from continuing operations for the financial year.

Unrestricted Restricted Total

Funds Funds Funds

2015 2015 2015

€’000 €’000 €’000

INCOME FROM:

Charitable activities - 201,168 201,168

Donations and legacies 2,429 1,803 4,232

Fundraising events 1,110 150 1,260

Investments 142 - 142

Other sources 2,648 100 2,748

6,329 203,221 209,550

EXPENDITURE ON:

Charitable activities 2,838 195,366 198,204

Raising funds 2,427 - 2,427

5,265 195,366 200,631

Net gain on investments 78 - 78

Net income 1,142 7,855 8,997

Taxation - - -

Net movement in funds 1,142 7,855 8,997

RECONCILIATION OF FUNDS:

Total funds brought forward as restated 24,225 27,568 51,793

Total funds carried forward 25,367 35,423 60,790

Notes to the Financial StatementsPG 62

16. Tangible Fixed Assets: a) Group

Freehold buildings were professionally valued by an appropriately qualified independent valuer, to fair value in March 2017.

Current Year: 2016 Freehold Buildings Equipment Vehicles Total

€’000 €’000 €’000 €’000

Cost

At 1 January 2016 3,519 503 9 4,031

Additions - 46 - 46

At 31 December 2016 3,519 549 9 4,077

Depreciation and impairment

At 1 January 2016 865 328 8 1,201

Depreciation charge for the financial year 88 79 1 168

Impairment charge for financial year 1,566 - - 1,566

At 31 December 2016 2,519 407 9 2,935

Net Book Value

At 31 December 2016 1,000 142 0 1,142

Prior Year: 2015 Freehold Buildings Equipment Vehicles Total

€’000 €’000 €’000 €’000

Cost

At 1 January 2015 3,519 396 9 3,924

Additions - 107 - 107

At 31 December 2015 3,519 503 9 4,031

Depreciation

At 1 January 2015 777 234 6 1,017

Charge for financial year 88 94 2 184

At 31 December 2015 865 328 8 1,201

Net Book Value

At 31 December 2015 2,654 175 1 2,830

Notes to the Financial Statements PG 63

16. Tangible Fixed Assets (continued): b) Company

Freehold buildings were professionally valued by an appropriately qualified independent valuer, to fair value in March 2017.

Current Year: 2016 Freehold Buildings Equipment Vehicles Total

€’000 €’000 €’000 €’000

Cost

At 1 January 2016 3,519 477 9 4,005

Additions - 37 - 37

At 31 December 2016 3,519 514 9 4,042

Depreciation and impairment

At 1 January 2016 865 302 8 1,175

Depreciation charge for financial year 88 77 1 166

Impairment charge for the financial year 1,566 - - 1,566

At 31 December 2016 2,519 379 9 2,907

Net Book Value

At 31 December 2016 1,000 135 - 1,135

Prior Year: 2015 Freehold Buildings Equipment Vehicles Total

€’000 €’000 €’000 €’000

Cost

At 1 January 2015 3,519 370 9 3,898

Additions - 107 - 107

At 31 December 2015 3,519 477 9 4,005

Depreciation

At 1 January 2015 777 208 6 991

Charge for financial year 88 94 2 184

At 31 December 2015 865 302 8 1,175

Net Book Value

At 31 December 2015 2,654 175 1 2,830

Notes to the Financial StatementsPG 64

17. Stocks – Group and Company

18. Debtors and prepayments

Group Company

2016 2015 2016 2015

€’000 €’000 €’000 €’000

Grants receivable 23,612 24,012 18,840 14,650

Sundry Debtors 1,451 690 1,365 678

Prepayments 1,307 2,879 1,269 2,879

Accrued income 90 522 90 522

Interest receivable - 33 - 33

Intercompany receivable - - 7,026 23,508

26,460 28,136 28,590 42,270

2016 2015

€’000 €’000

Aid Commodities 4,829 8,574

All stocks are held either for free distribution to beneficiaries or as inputs to GOAL’s relief programmes. Stocks comprise food, medical supplies, shelter and other non-food items held for distribution, as well as construction and other materials for use as inputs into relief and development programmes. Stocks have either been purchased by GOAL, or were received as donations-in-kind. Purchased stocks are stated at cost. Stocks received as donations in kind, are stated at cost to the donor. There are no material differences between the replacement cost of stock and the balance sheet amounts.

All of the above amounts fall due within one year.

The intercompany receivable is composed predominantly of grant income received by GOAL USA Fund on behalf of GOAL, and expenditure incurred by GOAL on GOAL (International) relief and development programmes. The Directors have reviewed the debtor balances and are satisfied that a provision for potential bad debts is not required.

Notes to the Financial Statements PG 65

19. Current Asset Investments

20. Liabilities; amounts falling due within one year – Creditors, accruals and provisions

Group Company

2016 2015 2016 2015

€’000 €’000 €’000 €’000

Trade creditors 251 435 251 435

Accruals 13,380 22,029 13,270 21,903

Provisions 6,912 4,127 6,912 4,127

PAYE/PRSI 185 191 186 166

Other sundry creditors 198 52 204 49

20,926 26,834 20,823 26,680

Group and Company 2016 2015

€’000 €’000

Market value at 1 January 579 976

Donations received during the year - 325

Disposals - (800)

Increase in the year (5) 78

Market value at 31 December 574 579

Funds on term deposit 211 4,210

Total current asset investments 785 4,789

At 31 December 2016, the current asset investments are composed of ordinary shares in Kerry Group plc, Kerry Co-operative Creameries Ltd, Allied Irish Banks plc, and Irish Life & Permanent Group Holdings plc, which were all donated to GOAL, as well as funds placed on term deposit for periods greater than three months but less than one year.

Notes to the Financial StatementsPG 66

21. Liabilities; amounts falling due within one year – Deferred income

22. Commitments

Group Company

2016 2015 2016 2015

€’000 €’000 €’000 €’000

Lease which expire:

Within one year 183 73 8 45

Within two to five years 366 7 - 7

549 80 8 52

Irish Aid Emergency Response Fund 2016 2015

€’000 €’000

At 1 January 250 -

Additions 88 600

Released to Statement of Financial Activities (338) (350)

At 31 December - 250

The Emergency Response Fund grant from Irish Aid comprises advance funding for future emergencies. It enables GOAL to implement immediate responses to sudden-onset emergencies, subject to the conditions of the grant. Amounts received not yet allocated to programmes are held as deferred income. In 2016 GOAL utilised the fund to implement emergency responses in Iraq, Sudan, Yemen, Niger and Sierra Leone.

There are no capital commitments at 31 December 2016 (2015: €nil)

The following commitments under operating leases comprised of premises rental and service charge obligations in Dublin, the UK and USA existed at 31 December:

Letter of financial support for GOAL (International) GOAL has issued a letter of financial support to GOAL (International) dated 28th July 2017, in which GOAL confirms it will not demand repayment of the intercompany debt due from GOAL (International) to GOAL except to the extent that sufficient unrestricted cash is available to GOAL (International) to repay the intercompany debt in whole or in part.

Group and Company

Notes to the Financial Statements PG 67

23. Financial instruments

Group Company

Financial Assets 2016 2015 2016 2015

€’000 €’000 €’000 €’000

Debtors and other receivables 25,063 24,735 20,205 15,361

Accrued income 90 522 90 522

Intercompany receivable - - 7,026 23,508

25,153 25,257 27,321 39,391

Group Company

Financial Liabilities 2016 2015 2016 2015

€’000 €’000 €’000 €’000

Creditors and other payables 20,741 26,643 20,637 26,514

20,741 26,643 20,637 26,514

The carrying value of financial assets and liabilities, measured at undiscounted amounts receivable / payable are summarised below.

Notes to the Financial StatementsPG 68

24. Reconciliation of Group Funds

Current year 2016: Unrestricted Restricted Total

Funds Funds Funds

€’000 €’000 €’000

Fund balances at 1 January 2016 25,367 35,423 60,790

Net movement (15,257) (17,949) (33,206)

Fund Balances at 31 December 2016 10,110 17,474 27,584

Prior year 2015: Unrestricted Restricted Total

Funds Funds Funds

€’000 €’000 €’000

Fund balances at 1 January 2015 24,225 27,568 51,793

Net movement 1,142 7,855 8,997

Fund Balances at 31 December 2015 25,367 35,423 60,790

Notes to the Financial Statements PG 69

25. Analysis of Group Net Assets between Funds

Current year 2016: Unrestricted Restricted Total

Funds Funds Funds

€’000 €’000 €’000

Tangible fixed assets 1,142 - 1,142

Current assets 29,894 17,474 47,368

Current liabilities (20,926) - (20,926)

Fund Balances at 31 December 2016 10,110 17,474 27,584

Prior year 2015: Unrestricted Restricted Total

Funds Funds Funds

€’000 €’000 €’000

Tangible fixed assets 2,830 - 2,830

Current assets 49,621 35,423 85,044

Current liabilities (27,084) - (27,084)

Fund Balances at 31 December 2015 25,367 35,423 60,790

Notes to the Financial StatementsPG 70

26. Movements in Group Funds

Current year 2016: Balance at Incoming Outgoing Transfers Gains and Balance at

1 Jan 2016 Resources Resources Losses 31 Dec 2016

€’000 €’000 €’000 €’000 €’000 €’000

Restricted funds (note 30) 35,423 158,721 (176,670) - - 17,474

Unrestricted funds:

General funds 7,537 4,257 (17,943) 12,922 (5) 6,768

Designated funds:

Minimum cash reserve fund 14,000 - - (12,800) - 1,200

Tangible fixed asset fund 2,830 - - (122) (1,566) 1,142

Emergency response fund 1,000 - - - - 1,000

Total unrestricted funds 25,367 4,257 (17,943) - (1,571) 10,110

Total funds 60,790 162,978 (194,613) - (1,571) 27,584

Notes to the Financial Statements PG 71

26. Movements in Group Funds (continued)

Prior year 2015: Balance at Incoming Outgoing Transfers Gains and Balance at

1 Jan 2015 Resources Resources Losses 31 Dec 2015

€’000 €’000 €’000 €’000 €’000 €’000

Restricted funds (note 30) 27,568 203,221 (195,366) - - 35,423

Unrestricted funds:

General funds 6,318 6,329 (5,265) 77 78 7,537

Designated funds:

Minimum cash reserve fund 14,000 - - - - 14,000

Tangible fixed asset fund 2,907 - - (77) - 2,830

Emergency response fund 1,000 - - - - 1,000

Total unrestricted funds 24,225 6,329 (5,265) - 78 25,367

Total funds 51,793 209,550 (200,631) - 78 60,790

Notes to the Financial StatementsPG 72

27. Reconciliation of Company Funds

Current year 2016: Unrestricted Restricted Total

Funds Funds Funds

€’000 €’000 €’000

Fund balances at 1 January 2016 24,288 33,526 57,814

Net movement (14,526) (16,254) (30,780)

Fund Balances at 31 December 2016 9,762 17,272 27,034

Prior year 2015: Unrestricted Restricted Total

Funds Funds Funds

€’000 €’000 €’000

Fund balances at 1 January 2015 23,498 17,142 40,640

Net movement 790 16,384 17,174

Fund Balances at 31 December 2015 24,288 33,526 57,814

Notes to the Financial Statements PG 73

28. Analysis of Company Net Assets between Funds

Current year 2016: Unrestricted Restricted Total

Funds Funds Funds

€’000 €’000 €’000

Tangible fixed assets 1,135 - 1,135

Current assets 29,450 17,272 46,722

Current liabilities (20,823) - (20,823)

Fund Balances at 31 December 2016 9,762 17,272 27,034

Prior year 2015: Unrestricted Restricted Total

Funds Funds Funds

€’000 €’000 €’000

Tangible fixed assets 2,830 - 2,830

Current assets 48,388 33,526 81,914

Current liabilities (26,930) - (26,930)

Fund Balances at 31 December 2015 24,288 33,526 57,814

Notes to the Financial StatementsPG 74

29. Movements in Company Funds

Current year 2016: Balance at Incoming Outgoing Transfers Gains and Balance at

1 Jan 2016 Resources Resources Losses 31 Dec 2016

€’000 €’000 €’000 €’000 €’000 €’000

Restricted funds (note 31) 33,526 143,972 (160,226) - - 17,272

Unrestricted funds:

General funds 6,458 3,989 (16,944) 12,929 (5) 6,427

Designated funds:

Minimum cash reserve fund 14,000 - - (12,800) - 1,200

Tangible fixed asset fund 2,830 - - (129) (1,566) 1,135

Emergency response fund 1,000 - - - - 1,000

Total unrestricted funds 24,288 3,989 (16,944) - (1,571) 9,762

Total funds 57,814 147,961 (177,170) - (1,571) 27,034

Notes to the Financial Statements PG 75

29. Movements in Company Funds (continued)

Prior year 2015: Balance at Incoming Outgoing Transfers Gains and Balance at

1 Jan 2015 Resources Resources Losses 31 Dec 2015

€’000 €’000 €’000 €’000 €’000 €’000

Restricted funds (note 30) 17,142 163,635 (147,251) - - 33,526

Unrestricted funds:

General funds 5,591 4,958 (4,246) 77 78 6,458

Designated funds:

Minimum cash reserve fund 14,000 - - - - 14,000

Tangible fixed asset fund 2,907 - - (77) - 2,830

Emergency response fund 1,000 - - - - 1,000

Total unrestricted funds 23,498 4,958 (4,246) - 78 24,288

Total funds 40,640 168,593 (151,497) - 78 57,814

Notes to the Financial StatementsPG 76

30. Group Restricted Funds

Country Balance at Incoming Transfers Resources Balance at

1 Jan 2016 Resources Expended 31 Dec 2016

€’000 €’000 €’000 €’000 €’000

Ethiopia 2,700 28,386 (169) (26,707) 4,210

Haiti 2,150 1,086 - (2,446) 790

Honduras 166 1,263 - (917) 512

India - 408 - (408) -

Iraq - 762 - (287) 475

Kenya 475 1,570 (346) (1,687) 12

Liberia - 540 - (540) -

Malawi 481 5,292 - (4,855) 918

Nepal 1,521 879 - (2,254) 146

Niger 472 499 - (959) 12

Sierra Leone 4,399 9,314 - (12,110) 1,603

South Sudan 1,259 10,514 515 (11,179) 1,109

Sudan 1,226 2,547 - (3,123) 650

Syria 16,654 74,654 - (85,096) 6,212

Turkey - 1,210 - (1,149) 61

Uganda 2,743 3,734 - (5,901) 576

Ukraine 721 2,572 - (3,293) -

Yemen - 163 - (163) -

Zimbabwe 280 4,026 - (4,118) 188

Ireland / UK / US 176 9,302 - (9,478) -

35,423 158,721 - (176,670) 17,474

Movement in Group restricted funds in the current financial year (2016):

Notes to the Financial Statements PG 77

30. Group Restricted Funds (continued)

Movement in Group restricted funds in the prior financial year (2015):

Country Balance at Incoming Resources Balance at

1 Jan 2015 Resources Expended 31 Dec 2015

€’000 €’000 €’000 €’000

Ethiopia 3,108 14,272 (14,680) 2,700

Guinea - 480 (480) -

Haiti 2,156 4,019 (4,025) 2,150

Honduras 512 1,102 (1,448) 166

India 145 433 (578) -

Kenya 841 2,070 (2,436) 475

Liberia - 3,992 (3,992) -

Malawi 316 5,070 (4,905) 481

Nepal - 2,581 (1,060) 1,521

Niger 266 833 (627) 472

Philippines 1,625 3 (1,628) -

Sierra Leone 10,242 36,985 (42,828) 4,399

South Sudan 2,207 11,709 (12,657) 1,259

Sudan 1,012 3,478 (3,264) 1,226

Syria 3,182 92,841 (79,369) 16,654

Turkey - 212 (212) -

Uganda 535 6,895 (4,687) 2,743

Ukraine - 1,388 (667) 721

Zimbabwe 127 3,383 (3,230) 280

Ireland / UK / US 1,294 11,475 (12,593) 176

27,568 203,221 (195,366) 35,423

Notes to the Financial StatementsPG 78

31. Company Restricted Funds

Country Balance at Incoming Transfers Resources Balance at

1 Jan 2016 Resources Expended 31 Dec 2016

€’000 €’000 €’000 €’000 €’000

Ethiopia 2,697 28,249 (169) (26,567) 4,210

Haiti 2,150 959 - (2,379) 730

Honduras 166 1,263 - (917) 512

India - 405 - (405) -

Iraq - 762 - (287) 475

Kenya 477 1,537 (346) (1,653) 15

Liberia - 540 - (540) -

Malawi 250 5,054 - (4,409) 895

Nepal 991 816 - (1,661) 146

Niger 472 462 - (922) 12

Sierra Leone 3,688 8,210 - (10,295) 1,603

South Sudan 1,259 8,784 515 (9,451) 1,107

Sudan 1,226 2,547 - (3,123) 650

Syria 16,653 65,097 - (75,538) 6,212

Turkey - 1,186 - (1,148) 38

Uganda 2,632 2,286 - (4,343) 575

Ukraine 721 2,572 - (3,293) -

Yemen - 163 - (163) -

Zimbabwe 144 3,810 - (3,862) 92

Ireland / UK / US - 9,270 - (9,270) -

33,526 143,972 - (160,226) 17,272

Movement in Company restricted funds in the current financial year (2016):

Notes to the Financial Statements PG 79

31. Company Restricted Funds (continued)

Movement in Company restricted funds in the prior financial year (2015):

Country Balance at Incoming Resources Balance at

1 Jan 2015 Resources Expended 31 Dec 2015

€’000 €’000 €’000 €’000

Ethiopia 3,091 14,209 (14,603) 2,697

Guinea - 480 (480) -

Haiti 2,155 4,019 (4,024) 2,150

Honduras 512 1,102 (1,448) 166

India 142 433 (575) -

Kenya 734 2,010 (2,267) 477

Liberia - 3,992 (3,992) -

Malawi 289 3,937 (3,976) 250

Nepal - 1,638 (647) 991

Niger 266 833 (627) 472

Philippines 835 3 (838) -

Sierra Leone 1,500 14,201 (12,013) 3,688

South Sudan 2,206 10,601 (11,548) 1,259

Sudan 1,012 3,478 (3,264) 1,226

Syria 2,811 83,896 (70,054) 16,653

Turkey - 212 (212) -

Uganda 178 5,830 (3,376) 2,632

Ukraine - 1,388 (667) 721

Zimbabwe 117 2,484 (2,457) 144

Ireland / UK / US 1,294 8,889 (10,183) -

17,142 163,635 (147,251) 33,526

Notes to the Financial StatementsPG 80

32. Pension SchemeEligible employees may join GOAL’s employer sponsored, defined contribution pension schemes. During the financial year, the Group made contributions in respect of sixty nine of its employees (2015: fifty two). The assets of the schemes are held separately from those of the Group, in externally managed funds. The pension expense for the financial year amounted to €208k (2015: €216k). €3k (2015: €11k) was owed to the schemes at the financial year end.

33. Retirement Savings SchemeEligible overseas employees may join GOAL’s Retirement Savings Scheme. During the financial year, the Group made contributions in respect of twenty five employees (2015: twenty four). The assets of the scheme are held separately from those of the Group, in externally managed funds. The expense for the financial year amounted to €44k (2015: €42k). €9k (2015: €13k) was owed to the scheme at the financial year end.

34. Financial Risk Management(i) Credit riskGOAL manages its financial assets and liabilities to ensure it will continue as a going concern. The principal financial assets of the Group are bank and cash balances, and trade and other receivables, which represent the maximum exposure to credit risk in relation to financial assets. The principal financial liabilities of the Group are trade and other payables.

The credit risk within the Group is primarily attributable to its trade receivables and cash at bank. The amounts presented in the statement of financial position are net of provisions for impaired receivables, estimated by management, based on prior experience and their assessment of the current economic environment.

(ii) Liquidity riskLiquidity risk is managed by regular reviews of cash flow, receivables, financial obligations, and monitoring of cash and bank balances

(iii) Currency risk:Much of the organisation’s financial obligations for programme implementation are denominated in currencies other than euro, GOAL’s operating currency. Fluctuations in currency exchange rates can increase or decrease the cost of achieving programme objectives as committed to in grant agreements with donors. These currency risks are monitored on an ongoing basis.

35. MembershipThe Company is limited by guarantee and does not have a share capital. At 31 December 2016 the Company had thirteen members (2015: sixteen), who have each guaranteed the liabilities of the Company up to a maximum of €6.35. This guarantee continues for one year after membership ceases in respect of debts and liabilities contracted prior to cessation.

36. Related PartiesThe Company has availed of the exemption contained in FRS102, Section 33, “Related Party Disclosures” in respect of wholly owned subsidiary undertakings. Consequently, the financial statements do not contain disclosure of transactions with entities within the Group.

Transactions with DirectorsBarry Andrews, and Alan Glasgow, who were employees of GOAL during 2016 and 2015, and Jonathan Edgar, who was an employee of GOAL (International) during 2016 and 2015, all served as Directors of GOAL USA Fund during 2016 and 2015. Other than reimbursement of vouched expenses associated with attendance at board meetings, no payment was made to them for carrying out these responsibilities. Aside from these instances, there were no transactions with Directors of the Group during the financial year (2015: €nil).

37. Post Balance Sheet EventsThere have been no significant events affecting the Group or Company since the balance sheet date that would require disclosure or adjustment to the financial statements.

38. Approval of Financial StatementsThe financial statements were approved by the Directors on 28th July, 2017.

Notes to the Financial Statements PG 81

United States Agency for International Development (USAID) 2016 2015

€'000 €'000

Emergency food security and support to increase bread supply, quality and access for conflict-affected people in Aleppo, Idlib and Hama Governorates, Syria

27,899 50,408

Emergency support to conflict-affected internally displaced and host communities in Idlib, Hama, Aleppo and Lattakia Governorates, Syria 12,526 3,317

Nutrition humanitarian response capacity, Ethiopia 8,081 4,419

The provision of an integrated multi-sectoral response to crisis-affected host, internally displaced and returnee communities in Upper Nile State and Abyei Administrative Area (AAA), South Sudan

2,128 2,082

Protecting highly vulnerable conflict-affected populations in Donbas, Eastern Ukraine by improving the ability to meet acute needs through resource transfers, in-kind assistance and protection

1,276 844

Provide support to Pamawa ndi a Chinyamata (Youth as Agents of Change) Activity, Malawi 1,264 -

Emergency WASH response to supported health facilities and beneficiaries, Ethiopia 1,045 -

Improving treatment and reducing the risk of Ebola transmission through operation of an Ebola Treatment Unit, improved hospital triage and effective referral, Voinjama, Liberia

736 4,227

Delivering and maintaining emergency humanitarian assistance to the conflict-affected population of Kutum Province, North Darfur, Sudan 407 1,154

Operationalising a neighbourhood approach to reduce urban disaster in Latin America and the Caribbean, Honduras 352 369

Integrated response for the conflict-affected population of Kutum and Al Waha localities, North Darfur, Sudan 226 -

Humanitarian assistance to families most severely affected by drought in the Dry Corridor of Honduras 175 -

Extending and embedding a neighborhood approach to reduce urban disaster risk across five high-risk neighbourhoods in Port-au-Prince, Haiti 164 809

Provision of life-saving emergency food assistance to conflict-affected populations in Taiz and Al Bayda Governorates, Yemen 68 -

Emergency support to populations internally displaced by civil war in Harem, Jisr ash-Shugur and Idlib Districts of Idlib Governorate, Syria - 5,348

Provision of effective and sustainable health care services, improved sanitation and access to livelihoods and life skills for vulnerable host and returnee populations and internally displaced people (IDP) in Twic, Maban and AAA, South Sudan

- 2,529

Improved food security for highly vulnerable, flood-affected households in Nsanje District, Malawi - 449

Improved food security and diversified household income for highly vulnerable, crisis-affected households in Niger - 110

Provision of and delivering and maintaining effective and sustainable health care and nutrition services to vulnerable populations in Kurmuk, Blue Nile State, Sudan

- (26)

Reducing Ebola transmission in Bombali District through improved early case identification and infection prevention at primary healthcare facilities, and strengthened referral, Sierra Leone

(6) 1,776

56,341 77,815

Appendix I

Appendices to the Financial Statements

Detailed Schedule to Grants Received(Not covered by the Independent Auditors’ Report)

Appendices to the Financial Statements Not covered by the Independent Auditors’ ReportPG 82

European Commission Humanitarian Office (ECHO) 2016 2015

€'000 €'000

Emergency assistance to the populations affected by the conflict in Syria 6,498 6,530

Improving the health and nutritional status of vulnerable and crisis-affected host and internally displaced populations (IDPs) in Abyei Administrative Area (AAA), Twic (Warrap State) and Maiwut and Ulang Counties (Upper Nile State), South Sudan

1,500 900

Improving the health and well-being of vulnerable and crisis -affected Syrians in Adana and Hatay Provinces, Turkey 1,317 960

Protecting Highly Vulnerable, Conflict-affected Populations in the Donbas, Eastern Ukraine: Meeting Acute Needs through Multi-sectoral Response, Ukraine

1,042 -

Emergency humanitarian response for Eritrean refugees in Afar Region and South Sudanese refugees in Gambella Region, Ethiopia 960 480

Emergency response on scabies outbreak for affected communities in Amhara, Tigray and Oromia Regions, Ethiopia 800 -

Support the conflict-affected population with an effective primary health care and clean water interventions in Kutum Locality, North Darfur, Sudan 551 -

Protecting highly vulnerable conflict-affected populations in Luhansk Oblast, Eastern Ukraine: Improving the ability to meet urgent needs through resource transfers

483 500

Support the earthquake-affected population to meet their relief and early recovery needs in Rasuwa district, Nepal 440 560

Supporting families with improved temporary living conditions while they continue to recover from the earthquake of 2015, Nepal 400 -

To consolidate services to the reduction of malnutrition related morbidity and mortality in children under five years of age and support and reinforce the process of appropriation of IMAM activities by the communities, the administrative and the Health authorities in Zinder Region of Niger

400 -

Building resilience and finding adequate housing solutions for the most vulnerable IDP's in Gressier and Leogane, Haiti 160 640

Emergency seeds distribution in West Hararghe zone, Oromia Region, Ethiopia 18 281

Provision of effective primary healthcare, water and sanitation interventions with the establishment of small scale emergency preparedness response mechanisms for the conflict-affected population of Kutum locality, North Darfur, Sudan

- 646

Strengthening primary and secondary health facilities through the provision of training, equipment and supplies, increasing capacity to identify, manage and refer Ebola Virus Disease cases, Guinea

- 500

Emergency humanitarian response for Eritrean refugees in Afar, Ethiopia - 116

Community-based disaster preparedness and institutional strengthening to increase resilience in the homogenous cross border region of La Moskitia, Honduras and Nicaragua

(2) 150

Lakay se Lakay (Home sweet Home) project, Haiti (3) 540

14,564 12,803

Appendices to the Financial StatementsNot covered by the Independent Auditors’ Report PG 83

Department for International Development (DfID / UK Aid) 2016 2015

€'000 €'000

Promoting health sector accountability in Uganda 1,447 1,152

Consortium for the Protection & Empowerment of Survivors (CPES), Sierra Leone 1,064 -

Resilient Communities through Viable Economic Recovery (RECOVER), South Sudan 958 -

Resilient rehabilitation of trails in highly affected communities of Gorkha and Rasuwa, Nepal 63 -

Community centred prevention of malnutrition in Zimbabwe 24 578

Ebola Treatment Centre (ETC), Sierra Leone 23 7,865

Social Mobilisation Action Consortium (SMAC), Sierra Leone 17 6,678

Emergency Ebola response fund (DEERF), Sierra Leone - 9,583

Providing post-earthquake winterized temporary shelter solutions in the under-served districts of Ramechhap and Sindhupalchowk, Nepal - 930

13,140 36,291

Irish Aid (Department of Foreign Affairs, Ireland) 2016 2015

€'000 €'000

Irish Aid Programme Grant (Appendix 2) 11,943 11,943

Response to conflict displaced communities in Northern Iraq 100 -

Supporting vulnerable conflict-affected households in Taiz Governorate, Yemen 100 -

Health System Strengthening, NFIs and Infant and Young Child Feeding in Emergencies in Diffa and Maine Soroa Districts, Diffa Region, Niger 100 -

Emergency response NFI kits for IDPs in South Kordofan, Sudan 50 -

Strengthening resilience and reducing malnutrition, Niger - 750

Increasing the resilience of conflict-affected Syrians in Hatay and Adana Provinces Turkey, and Idlib, Northern Syria. - 750

Emergency nutrition response for vulnerable families, Ethiopia - 500

Increased resilience of vulnerable communities through the provision of integrated WASH services, North Darfur, Sudan - 427

Building resilient communities to prevent and respond to cholera in Gressier, Haiti - 420

Building resilience to food insecurity in host communities in Akoka region, Baliet County, Upper Nile State, South Sudan - 204

Prevent morbidity and mortality amongst children 0-59 months suffering from Severe Acute Malnutrition (SAM) in 13 Woredas in Oromia Region. - 150

Provision of emergency assistance for conflict-affected populations in government and non-government controlled areas of Luhansk, Donbas Region, Ukraine

- 100

Flood response, Sierra Leone (12) 100

12,281 15,344

Appendices to the Financial Statements Not covered by the Independent Auditors’ ReportPG 84

United Nations Office for the Coordination of Humanitarian Affairs (UNOCHA) 2016 2015

€'000 €'000

Emergency Seed Response for Meher dependent vulnerable households, Ethiopia 4,250 -

Emergency nutrition response to affected population of Bale Zone, Ethiopia 2,249 -

Emergency Seed and WASH intervention to support drought affected communities of Oromia, SNNP and Amhara Region, Ethiopia 1,347 -

Emergency Meher seed provision for drought affected populations of SNNP Oromia Tigray and Amhara Region, Ethiopia 850 -

Emergency food security response and support to displaced populations in Aleppo and Idlib, Syria 804 1,437

Emergency WASH support and response for vulnerable communities in West Hararghe and Sidama Zone, Ethiopia 458 215

Emergency WASH support for conflict-affected populations in Idlib City, northern Syria - 287

Emergency response for settler population, Yeti Kebele, Oromia Region, Ethiopia - 221

Emergency water, sanitation and hygiene response to drought affected communities in Borena and West Hararghe Zone, Oromiya Region, Ethiopia - 27

Emergency nutrition response for South Sudanese refugees in Ethiopia - 8

Disaster Risk Management (DRM) planting materials response to severe drought in West Hararghe Zone, Oromiya Region, Ethiopia - 4

9,958 2,199

International Rescue Committee (IRC) 2016 2015

€'000 €'000

Support to water and sanitation (WASH) facilities in Community Health Centres (CHCs), Sierra Leone 1,660 957

Emergency Response Mechanism(ERM) IV in Ethiopia 1,600 -

Infection Prevention and Control (IPC) in Government health care facilities and Screening for Suspected Ebola Patients in primary health care facilities, Sierra Leone

1,191 1,004

Maintaining a Resilient Zero Case in Sierra Leone 733 -

Protection of vulnerable groups during the Ebola outbreak response, Sierra Leone 415 651

Emergency Nutrition Response through Community Based Management of Acute Malnutrition (CMAM) in Kelala and Wereilu Woredas, South Wollo zone, Amhara Region, Ethiopia

302 -

Strengthening Infection Prevention and Control (IPC) (of Ebola) in Government hospitals, Sierra Leone 278 1,185

Rapid response to Ebola outbreak in Sierra Leone, through surveillance and Infection, Prevention and Control measures 68 2,105

Emergency response mechanism (ERM) and nutrition rapid response capacity, Ethiopia 1 284

Ensuring primary health care in the Sierra Leone Ebola outbreak, Sierra Leone - 235

Therapeutic supplementary feeding support to children under 5 in Guba Koricha, West Hararghe, Ethiopia - 68

WASH intervention for drought-affected communities in Borena zone, Ethiopia (20) 181

Microprojects, Ethiopia (28) 42

Capacity building for Ebola response, Sierra Leone (30) 30

6,170 6,742

Appendices to the Financial StatementsNot covered by the Independent Auditors’ Report PG 85

UN Food and Agriculture Organisation (FAO) 2016 2015

€'000 €'000

Livelihoods and food security programme, Zimbabwe 2,746 1,423

To improve the food security and livelihood opportunities of Orontes river communities via the development and introduction of solar powered pump systems to support existing irrigation systems, Syria

71 -

Distribution of crop, fishing and vegetables kits to support 6,000 households in Upper Nile State, South Sudan 14 -

Distribution of agricultural inputs during the 2016 rainfall agricultural season, Niger 1 -

Resumption of farming activities through solar-powered irrigation systems and support to agricultural production, Northern Syria - 167

Training, advocacy, testing and evaluation of equipment in Conservation Agriculture, Chimanimani, Nyanga and Hurungwe Districts (Manicaland and Mashonaland West Province), Zimbabwe

- 28

Microprojects, Honduras - 17

Strengthening adaptive capacity of agro-pastoral communities & the local governments to reduce impacts of climate risk on livelihoods in Karamoja, Uganda

(6) 99

Growing resilience through agriculture strategy, Ethiopia (145) 166

2,681 1,900

World Food Programme 2016 2015

€'000 €'000

Emergency food support to conflict-affected people in the Aleppo, Hama and Idlib Governorates, Syria 739 -

Increasing food security and diet diversity among conflict-affected communities in Idlib, Hama, and Aleppo Governorates, Syria 628 810

Implementation of Targeted Supplementary Feeding Programme (TSFP) in Warrap State, South Sudan 243 -

Food assistance programme, South Sudan 69 29

Flood response food distribution, Malawi 5 311

Targeted supplementary feeding programme (TSFP) in Baliet, Melut, Ulang, Maiwut, Longochuk, Counties of Upper Nile State, South Sudan 2 154

Food assistance programme, Ethiopia - 69

Emergency food assistance programme (food distributions), Malawi - 2

1,686 1,375

Appendices to the Financial Statements Not covered by the Independent Auditors’ ReportPG 86

European Union 2016 2015

€'000 €'000

Programme Tounen Lakay - support the reconstruction and development program of neighbourhood to facilitate the return of affected populations - Phase III, Haiti

490 1,738

Strengthen referral pathways from Street to School: Supporting non-State actors to protect and empower extremely vulnerable children and youth in Sierra Leone

367 500

Integrated action to end child violence, Kenya 278 639

Coordinated recovery to community resilience in Borana, Ethiopia 273 842

Reducing child mortality and morbidity in Freetown, Sierra Leone 265 225

Providing sustainable livelihoods and improving food security in Kassala State, Sudan 16 3

Water and sanitation access, targeting rural vulnerable communities of SNNP and Oromiya regions, Ethiopia - 660

Fostering resilience, asset development and livelihood expansion for crisis-affected populations, Twic and Agok, South Sudan - 155

Provision of basic literacy, hygiene promotion and HIV outreach through non state actor partners in Kassala state, Sudan (9) -

1,680 4,762

United Nations Children's Funds (UNICEF) 2016 2015

€'000 €'000

Water, sanitation and hygiene programmes, Malawi 860 691

Emergency humanitarian response for South Sudanese refugees in Ethiopia 325 417

Emergency WASH interventions in Twic and Agok Counties, Warrap State, and Maiwut, Melut and Ulang Counties, Upper Nile State, South Sudan 252 131

Integrated Community-based Management of Acute Malnutrition through therapeutic feeding services and nutrition behavior change education, Sudan

46 -

The provision of preventive and curative treatment of sever acute malnutrition in children aged 6-59 months in Agok and Twic Counties, Warrap State, Maiwut, Melut and Ulang Counties, Upper Nile State, South Sudan

38 -

Water, sanitation and hygiene promotion and capacity development for Karoi Town, Zimbabwe 36 126

Fuel-efficient stoves programme, Masvingo, Zimbabwe 13 41

Emergency flood response, Malawi - 602

Providing psychosocial support to EVD-affected persons in Sierra Leone - 565

Emergency assistance for disaster-affected communities in Marsabit County, Kenya - 132

Integrated primary healthcare, water, sanitation and hygiene programmes, Sierra Leone - 12

Support the safe return and family tracing and reunification of unaccompanied migrant children, Ethiopia - 12

Management of acute malnutrition through therapeutic feeding services and nutrition education, Sudan - 4

1,570 2,733

Appendices to the Financial StatementsNot covered by the Independent Auditors’ Report PG 87

US Bureau of Population, Refugees and Migration 2016 2015

€'000 €'000

To support the emergency nutrition needs of refugees in Gambella region by providing lifesaving and preventative nutrition services for target vulnerable groups in Tierkadi and Kule, Ethiopia

600 -

Emergency nutrition response for South Sudanese refugees in Gambella region, Ethiopia 462 441

Resilient Economy through Agricultural Livelihoods (REAL), Iraq 184 -

Emergency nutrition response for Somali refugees in Dollo Ado, Ethiopia - 19

1,246 460

Catholic Relief Services 2016 2015

€'000 €'000

Emergency Meher seed response for the vulnerable population of East and West Hararaghe Zone, Ethiopia 955 -

JSI Research and Training Institute 2016 2015

€'000 €'000

To provide services and support for the Advancing Partners and Communities, Sierra Leone 1,038 -

United Nations Common Humanitarian Fund for South Sudan 2016 2015

€'000 €'000

Supporting food security for returnees and other vulnerable populations in Baliet and Ulang Counties, Upper Nile State, South Sudan 310 -

Provision of integrated and lifesaving Primary Health Care (PHC) services for conflict-affected and vulnerable populations and strengthening emergency responses in Baliet, Melut, Maiwut and Ulang Counties, Upper Nile State (UNS), Twic, Warrap State, and Agok, South Sudan

273 -

Improving the nutritional status of children aged 6-59 months and pregnant and lactating women (PLW) from communities directly or indirectly affected by the conflict through the treatment of moderate acute malnutrition (MAM) and severe acute malnutrition (SAM) in Melut, Maiwut and Ulang Counties, Upper Nile State, South Sudan

202 -

Emergency WASH preparedness and response for host, IDP and returnee communities directly and indirectly affected by conflict in Maiwut, Upper Nile State and Agok in AAA, South Sudan

178 -

Provision of sustainable and integrated primary healthcare services to vulnerable populations and strengthened health emergency response capacity in Twic, Warrap State, Agok, Abyei Administrative Area and Ulang, Baliet and Maban Counties, Upper Nile State, South Sudan

- 654

Improving the nutritional status of children aged 6 to 59 months and pregnant and lactating women through treatment and empowerment of host and IDP communities in Twic and Agok, Warrap State and Baliet and Ulang and Maban Counties, Upper Nile State, South Sudan

(36) 426

927 1,080

Appendices to the Financial Statements Not covered by the Independent Auditors’ ReportPG 88

Charity Water 2016 2015

€'000 €'000

Increasing access to improved water, sanitation and hygiene services in Uganda 685 928

United Nations High Commissioner for Refugees (UNHCR) 2016 2015

€'000 €'000

Increase access to timely and quality shelter and Non Food Item (NFI) services for conflict-affected households to both Internally Displaced Person (IDPs) and host communities in Idleb and Aleppo governorates, Northern Syria

511 -

Access to agricultural, livestock and fisheries production enabled, Zimbabwe 402 -

Junior Farmer Field and Life Schools (JFFLS) program which seeks to improve the livelihoods of vulnerable boys and girls and provide them with opportunities for the future, while minimizing the risk of adopting negative coping behaviors, Zimbabwe

10 -

Livelihoods and self-reliance activities for refugees in Tongogara Refugee Camp, Zimbabwe - 274

Increasing access to and availability of shelter for conflict-affected people in Northern Syria (72) 594

851 868

Health Pooled Fund, South Sudan 2016 2015

€'000 €'000

Provide lifesaving diagnosis and treatment services of minor illnesses and referral services and linkage for life threatening emergencies as well as basic health facilities in Twic, South Sudan

680 -

Provision of integrated primary healthcare services along the Sobat river corridor, Upper Nile State, South Sudan - 1,163

680 1,163

Deutsche Gesellschaft für Internationale Zusammenarbeit 2016 2015

€'000 €'000

Enhancing Economic Security in Dohuk Governorate, Iraq 500 -

To develop forestry within the community to reach food security, Honduras 170 -

Youth employment promotion, Sierra Leone - 48

670 48

Appendices to the Financial StatementsNot covered by the Independent Auditors’ Report PG 89

Save the Children 2016 2015

€'000 €'000

INGO Consortium Emergency and resilience building response to the 2016-2017 food crisis in Malawi 181 -

Environmental health alliance, Zimbabwe 124 -

Restoring Livelihoods and Enhancing Food Security (ReLiEF) of El Nino affected households in Malawi 111 -

Improved food security as part of El Nino response, Malawi 98 39

Global health cluster partners support to enhance global capacity for humanitarian health 35 188

Improving faecal sludge management, Kenya 34 74

Improving resilience and disaster risk reduction, Malawi - 98

Building on community strength, Ethiopia - 78

Flood and droughts through a gendered lens, Malawi - 35

583 512

Oxfam 2016 2015

€'000 €'000

Provision of basic water, sanitation and hygiene services to vulnerable urban communities Freetown, Sierra Leone 536 905

Interchurch Medical Assistance Inc. (IMA) 2016 2015

€'000 €'000

Rapid Results Health Project to improve the delivery of high impact primary health care in Baliet, Ulang County and Maiwut County, Upper Nile State, South Sudan

530 1,769

United Nations Common Humanitarian Fund for Sudan 2016 2015

€'000 €'000

Delivering emergency humanitarian assistance to the conflict-affected population of Kutum locality, North Darfur 296 -

Provision of quality and sustainable primary healthcare services including community health promotion services to vulnerable communities in Kutum and Alwaha localities, North Darfur State, Sudan

93 256

Improve access to quality preventive and curative care of acute malnutrition in populations with critical nutrition situations and conflict-affected people in Kutum, North Darfur, Sudan

87 200

Reducing the risk of gender based violence by empowering vulnerable, conflict-affected women through informal literacy and numeracy education in Kutum, North Darfur, Sudan

49 142

Sustain and expand access to water sanitation and hygiene (WASH) services and strengthen WASH related preparedness for those affected by the conflict and protracted humanitarian crisis in Kutum area, North Darfur, Sudan

- 40

525 638

Appendices to the Financial Statements Not covered by the Independent Auditors’ ReportPG 90

Concern Worldwide 2016 2015

€'000 €'000

Emergency WASH support to drought affected communities in Tigray and Amhara Regions, Ethiopia 479 -

London School of Hygiene and Tropical Medicine 2016 2015

€'000 €'000

Facilitation of Ebola research, Sierra Leone 257 962

Johnson & Johnson 2016 2015

€'000 €'000

Vaccine trial programme, Sierra Leone 243 -

Inter-American Development Bank 2016 2015

€'000 €'000

Resiliency of the Blue Economy and Coastal Ecosystem Northern Honduras 234 -

Debre Genet Medhane Alem Ethiopian Orthodox Church 2016 2015

€'000 €'000

Emergency targeted supplementary feeding for pregnant and lactating women and children under 5 project in Wereilu and Kelela Woreda, Amhara Region, Ethiopia

225 -

Cooperazione Internazionale 2016 2015

€'000 €'000

Reinforcement of urban social and physical capital to increase disaster preparedness, emergency response and prevention capacities, Haiti 224 114

John Hopkins University 2016 2015

€'000 €'000

Provide services related to community engagement in 75 communities and their relevant peripheral health units (PHUs), Sierra Leone 194 -

Provide technical and logistical planning services designed to inform the Implementation plan for community engagement activities in five districts in Sierra Leone 27 -

221 -

Concern Universal / United Purpose 2016 2015

€'000 €'000

Developing innovative solutions with communities to overcome vulnerability through enhanced resilience to disasters, including emergency responses, Malawi 249 1,155

Appendices to the Financial StatementsNot covered by the Independent Auditors’ Report PG 91

Government of Honduras 2016 2015

€'000 €'000

Basic sanitation project in Mocoron, Puerto Lempira, Honduras 99 -

Community business plans and growth of fisheries association, Honduras - 237

Community business plans; growth and commercialisation of jellyfish fishery, Honduras - 83

Formulation of PNS expansion and improvement of network services collection and recycling of solid waste in the town of Puerto Lempira and formulation of PNS increased productivity, processing and marketing of Cocoa and improvement of product commercialization, Honduras

- 34

Community business plans and growth of batana oil beauty product, Honduras - 20

PNS Formulation product improvement and commercialization of fishing with the establishment of ice plant production and PNS formulation, capture and marketing of fresh fish with sustainable technical implementation, Honduras

- 6

Microprojects, Honduras 108 78

207 458

Norwegian Church Aid 2016 2015

€'000 €'000

Improved health outcomes through access to safe water, hygiene promotion and solid waste management activities among conflict-affected people in Idlib Governorate, Syria

211 688

Government of the Netherlands 2016 2015

€'000 €'000

Sanitation improvements through market-based approaches, Mukuru, Nairobi, Kenya 75 114

MasterCard Foundation 2016 2015

€'000 €'000

Improving the technical and business skills of economically disadvantaged young people, including those working in agriculture, northern Uganda, - 3,042

Bill & Melinda Gates Foundation 2016 2015

€'000 €'000

Achieving sustained environmental health improvements in Freetown through faecal sludge management enterprises, Sierra Leone - 1,474

Appendices to the Financial Statements Not covered by the Independent Auditors’ ReportPG 92

Country Health Livelihoods Children Empowerment & Protection

HIV, Gender, Environment, Child Protection

Total

€’000 €’000 €’000 €’000 €’000

Ethiopia 904 251 274 58 1,487

India 146 37 105 12 300

Kenya 507 201 437 1 1,146

Malawi 779 462 - 4 1,245

Sierra Leone 1,057 - 486 23 1,566

South Sudan 1,385 321 - 18 1,724

Sudan 393 247 - 20 660

Uganda 977 749 - 4 1,730

Zimbabwe 236 450 - 7 693

Subtotal 6,384 2,718 1,302 147 10,551

Programme quality:

a) Organisational development 561

b) Research and learning 34

c) Monitoring and evaluation 62

d) Development education 60

Head office support costs 675

11,943

Appendices to the Financial StatementsNot covered by the Independent Auditors’ Report

Appendix IIIrish Aid Programme Grant 2016 Expenditure(Not covered by the Independent Auditors’ Report)

PG 93