Financial Accounts

Notes to the accounts 31 December 2006
 
 
15. Restricted funds
 
Balance at 31 December 2005   Income   Programme expenditure   Support costs   Fundraising costs   Governance costs   Transfers   Gains on investments/ Foreign exchange gains   Balance as at 31 December 2006
€'000   €'000   €'000   €'000   €'000   €'000   €'000   €'000   €'000
  Africa
  Burundi 671   397   669   298   39   14   263   -   311
  Cameroon -   (1)   103   25   (4)   -   279   -   154
  Democratic Republic of Congo 197   532   222   10   6   -   67   -   558
  Ethiopia 4 328   7 560   6 500   637   193   13   (475)   -   4 070
  The Gambia 1 409   2 674   2 388   589   100   30   (111)   -   865
  Ghana 2 797   7 408   5 964   923   416   88   (112)   -   2 702
  Kenya 1 156   14 337   13 298   1 719   515   99   (118)   -   (256)
  Lesotho -   185   244   124   50   2   -   -   (235)
  Liberia 267   520   533   87   (15)   5   (88)   -   89
  Malawi 3 238   5 147   6 008   669   281   37   104   -   1 494
  Mozambique 2 169   4 472   2 244   1 217   250   50   (145)   -   2 735
  Nigeria 118   5 774   5 031   517   122   44   347   -   525
  Regional projects 824   1 214   737   6   -   -   (759)   -   536
  Rwanda 291   583   271   266   41   3   139   -   432
  Sierra Leone (502)   2 989   1 835   457   157   16   804   -   826
  Somaliland (3)   1 865   1 905   239   (4)   -   594   -   316
  South Africa 735   57   65   -   -   1   178   -   904
  Tanzania 1 109   3 308   2 372   508   140   12   567   -   1 952
  Uganda 733   5 002   4 093   817   286   99   (94)   -   346
  Zambia 32   30   34   78   -   2   147   -   95
  Zimbabwe 614   1 314   1 345   183   31   7   214   -   576
20 183   65 367   55 861   9 369   2 604   522   1 801   -   18 995
  Asia
  Afghanistan 742   1 381   1 331   326   69   6   471   -   862
  Bangladesh 2 619   4 880   4 300   444   154   31   (158)   -   2 412
  Cambodia 215   1 096   910   161   59   7   272   -   446
  China 567   1 057   591   193   54   -   10   -   796
  India 10 389   20 272   17 431   1 647   267   87   (4 767)   -   6 462
  Nepal 2 265   3 767   3 113   363   157   27   (57)   -   2 315
  Pakistan 2 594   5 403   5 226   549   179   24   (275)   -   1 744
  Sri Lanka (170)   4 889   4 016   499   -   108   487   -   583
  Thailand (19)   725   747   12   -   -   20   -   (33)
  Vietnam 1 229   2 806   1 669   279   151   5   36   -   1 967
20 431   46 276   39 334   4 473   1 090   295   (3 961)   -   17 554
  Latin America and the Caribbean
  Brazil 587   2 784   2 216   457   245   23   306   -   736
  Guatemala 697   1 949   1 635   227   110   10   145   -   809
  Haiti and the Dominican Republic 395   1 495   1 245   176   113   -   215   -   571
1 679   6 228   5 096   860   468   33   666   -   2 116
                                     
  Total country programme funds 42 293   117 871   100 291   14 702   4 162   850   (1 494)   -   38 665
                                     
  Committed giving awaiting allocation 846   983   -   -   -   -   (488)   -   1 341
  Other restricted funds 8 582   13 126   13 809   1 086   333   21   1 477   1 827   9 763
                                     
  Total 51 721   131 980   114 100   15 788   4 495   871   (505)   1 827   49 769
 
 
Country Programme funds represent funds raised for, or allocated to, individual Country Programmes and/or projects within those countries.
 
Committed giving awaiting allocation is income raised by ActionAid International Italia that had not been allocated to the relevant Country Programme at the year-end.
 
Other restricted funds represent funds held for projects undertaken in more than one country and restricted funds held in the Northern Affiliates.
 
Transfers represent the allocation to and from Country Programmes of funds that become available for use outside the country and of funds raised at a regional level for expenditure in Country Programmes.
 
During the year, a review was completed of all restricted balances held at Country Programme level and with Action Aid International. Certain reclassifications have been made to the opening positions to reflect more closely the level of restriction inherent in the funds raised from donors. Overall, the net movement from Country Programme funds to other restricted funds was €4.5 million.