Plan Worldwide Annual Review and Combined Financial Statements 2009

© Jurek Wajdowicz /

Fatimata, 17, is from the north of Ghana. She plans to go to university and become a doctor, even though neither of her parents went to school. Since 2005, Fatimata has been an active member of the Rights of the Child club that Plan started at her school.

“If the rights of children are not respected and fulfilled, building schools and hospitals is like pouring water on a rock, or planting a tree where you know it won’t grow.
You have to build on the rights of children. When we get the rights of children respected, then getting the schools and hospitals and other things won’t be very difficult.

The right of the child to participate in making decisions is so important.
If that right is not respected, if children are not given the chance to participate, especially in issues concerning their lives, then adults make decisions which affect the child. You must allow the child to bring out what they are feeling, what they think is best.

Children who are learning about their rights can help develop the future by not repeating the mistakes that adults made in the past. 
here are so many deprived communities that the government does T not know much about. When children learn about their rights, and are able to speak out, they can talk with ministers of state about development in their communities. These are the opportunities that Plan gives to children.”


2009. Children in the Dominican Republic. Photo: Plan / Tatiana Fernández Introduction  1 Plan’s vision and mission  3 Highlights of our year ­ 4 Chairman’s report  6 Chief Executive Officer’s report  7 How we work  8 Education­  10 Early childhood care and development  12 Evaluating our work­  14 Sexual and reproductive health  16 Economic security­  18 Disaster risk management  20 Water and sanitation­  22 Campaigns­  24 Governance and accountability  26 Plan’s main priorities for 2010  28 Financial overview  30 Combined financial statements  33 2 . We have referred to this period as ‘2009’.This review sets out Plan’s progress towards our vision and mission between July 2008 and June 2009.

Plan’s vision is of a world in which all children realise their full potential in societies that respect people’s rights and dignity. their families and their communities to meet their basic needs and to increase their ability to participate in and benefit from their societies –  building relationships to increase understanding and unity among people of different cultures and countries –  promoting the rights and interests of the world’s children 3 . Plan’s mission Plan strives to achieve lasting improvements in the quality of life of deprived children in developing countries through a process that unites people across cultures and adds meaning and value to their lives by: –  enabling deprived children.

ensuring access to free birth registration for 153 million people and future generations.000 national and local government institutions –  over 300 international and national non-governmental organisations (NGOs) –  over 1.” Iqra.000 communities across the world. ‘Universal Birth Registration’. we undertook H1N1 2009 virus preparedness work in all regions and we continue to strengthen our staff’s skills in disaster management through training and technical support.15. PERU BRAZIL BOLIVIA PARAGUAY “You have to help the community realise that they are responsible for their own development and they have the power as citizens to make the necessary changes. Country Director of Plan Guatemala 40 million New global advocacy campaign birth registrations Our first global campaign.000 signatures across seven states. Read more about Plan’s Children’s Advisory Boards on page 27. They developed films and radio scripts and collected 14. CAB member 4 . In just one year of our ‘Learn Without Fear’ campaign.Highlights of our year CANADA UNITED STATES HAITI HONDURAS GUATEMALA EL SALVADOR NICARAGUA DOMINICAN REPUBLIC In the past year.000 signatures Children’s success in India Plan India’s Children’s Advisory Board (CAB) lobbied the government against corporal punishment in schools. Burkina Faso 14. Plan and our partners have made a huge impact on national-level policies and practice. In 2009. positive change in the lives of children. “It is a basic human right to be legally registered.” Ricardo Gómez Agnoli. We also successfully advocated for changes to legislation in ten countries. “All of us at [Plan India’s] CAB hope to create lasting. head of the government’s Committee on Birth Certificates.” Andre Dembele. We also work with communities so they become more resilient and prepared for disaster situations. Responding to disasters Plan responded to more than 20 disasters over the past year and supported the rebuilding and rehabilitation efforts that followed.000 local NGOs   This is in addition to the community-based organisations and community groups we work with in over 23. 44 countries In 44 countries. Plan is involved in high-level discussions with government ministers about ending school violence. Read more on page 24. across our programme countries we have worked in partnership with: ECUADOR COLOMBIA –  over 1. led to over 40 million children and adults being registered in just four years.

000 children and their families out of poverty.000) to Plan. National Director. despite economic challenges. the economic development of Hong Kong epitomises the founding ambition of Plan’s work: when people are given the support and opportunity to improve their lives.” Danny Boyle. 5 . their communities start to function well. Plan Hong Kong “Despite intimidating odds. Plan opens in Hong Kong Plan has returned to Hong Kong. Plan continues to benefit from the unwavering support of sponsors. “In many ways. Unique partnership with World Bank Plan forged a unique partnership with the World Bank and ImagineNations to develop programmes to provide young people with new jobs and skills at a time of global economic downturn. Plan’s expenditure on programmes was €348 million.000 Benefiting from international celebrity support The team behind the Oscar-winning movie Slumdog Millionaire made a commitment of @550. opening a fundraising office where over 50 years ago we helped some 12. extraordinary work is going on to help people break the cycle of poverty through education.” James Murray. director of Slumdog Millionaire Income and expenditure We raised €468 million and spent €452 million in the year to 30 June 2009.NORWAY SWEDEN UNITED KINGDOM IRELAND UNITED KINGDOM DENMARK NORWAY FINLAND SWEDEN FINLAND DENMARK NETHERLANDS GERMANY SWITZERLAND IRELANDNETHERLANDS BELGIUM FRANCE SPAIN GERMANY BELGIUM SWITZERLAND FRANCE SPAIN SOUTH KOREA CHINA CHINA JAPAN SOUTH KOREA JAPAN PAKISTAN EGYPT EGYPT NEPAL PAKISTAN NEPAL INDIA MALI SENEGAL GUINEA-BISSAU GUINEA SIERRA LEONE LIBERIA SENEGAL BURKINA FASO GUINEA-BISSAU GUINEA SIERRA GHANA LEONE NIGERMALI BURKINA FASO INDIA LAOS HONG KONG LAOS HONG KONG NIGER SUDAN ETHIOPIA SUDAN ETHIOPIA SRI LANKA KENYA UGANDA RWANDA TANZANIA TANZANIA KENYA BANGLADESH BANGLADESH CAMBODIA VIETNAM THAILAND CAMBODIA PHILIPPINES VIETNAM PHILIPPINES BENIN GHANA BENIN THAILAND SRI LANKA TOGO LIBERIA CAMEROON TOGO CAMEROON UGANDA RWANDA INDONESIA INDONESIA TIMOR-LESTE TIMOR-LESTE MALAWI ZAMBIA ZIMBABWE ZAMBIA MOZAMBIQUE ZIMBABWE MALAWI MOZAMBIQUE AUSTRALIA AUSTRALIA fundraising country donor country programme country programme country @550. for a five-year programme to improve the lives of children in Mumbai slum communities. We’re delighted that this initiative will add to that ongoing work. who provide 70 per cent of our income.000 (£500.

we welcomed Nigel Chapman as the new CEO and we express our fullest confidence in him and his team for the next phase of Plan’s work for children and their communities. Paul Arlman Chairman 6 . This will lead to more diverse and representative senior governing bodies in Plan. We are also focusing more extensively on diminishing the damaging impact crises. We. I would like to thank the staff as a whole for their commitment and dedication. The year was dominated by the global economic crisis. The funds they allocated often dwarfed the monies set aside to fight worldwide poverty or tackle the growing impact of climate change. we are combining work in the field.7 per cent of their Gross National Income to international aid. That’s why I would like to thank our sponsors. Jim Emerson acted as CEO in the early part of 2009 and I thank him for the careful and thoughtful way he worked during his temporary stewardship. Under the banner of our ‘Because I am a Girl’ initiative. and better decision-making processes. We are committed to taking further steps to increase our transparency and accountability.Chairman’s report “  We continue to work on behalf of the world’s poorest children in 48 countries and are very aware that a longterm commitment is needed if poverty is to be eradicated. We attach great importance to ensuring our governance arrangements reflect best practice. In April. We will miss his drive and wish him well. It gives them the key to escaping poverty. ‘Because I am a GirI’ will be a major part of our work in the years ahead. to raise funds at their own national level and thus pave the way to becoming full members of the Assembly. many governments failed to deliver their commitment to allocate 0. both the Board and the Members’ Assembly held meetings dedicated to improving processes and delineating responsibilities. Finally. who have so far concentrated on operating anti-poverty programmes in the field. We took significant steps to enable Plan country offices. despite their own financial pressures. donors and corporate supporters who have remained loyal. which led many governments to intervene on a massive scale to support financial institutions. conflicts and natural disasters have on girls and women. The details are included on page 14. Education for girls is arguably the best investment we can make. it has been a year of change at the very top in Plan. are intensely grateful to them. We continue to work on behalf of the world’s poorest children in 48 countries and are very aware that a long-term commitment is needed if poverty is to be eradicated. Tom Miller returned to the US in December 2008 after serving Plan as our Chief Executive Officer (CEO) for four years during which he greatly contributed to the organisation’s work and stature. and the communities we work with. Indeed. by building up their skills base and earnings potential. These stark facts make the endeavours of international organisations like Plan even more important. powerful advocacy and new fundraising initiatives. despite their promises.” Photo: Chip East Welcome to Plan’s 2009 Worldwide Annual Review and Combined Financial Statements. A number of independent external assessments indicate we have made strong progress in these areas. The Board and the Assembly realise they are our most valued asset.

we want to build capacity and resilience so that Plan can eventually move to other areas of need. Advocacy at all levels is a major and growing theme in our work. But that in no way undermines the pride I feel when I see the range and depth of the pioneering work we are undertaking in the battle to beat poverty. it has held up remarkably well.Chief Executive Officer’s report “  By working with local partners. I know that the unwavering support we receive is much appreciated by Plan’s staff. But we cannot be complacent and are delivering efficiencies to ensure as much cash as possible is spent on the front line with children and their communities. The success of the global ‘Universal Birth Registration’ campaign. we aim to build capacity and resilience so that Plan can eventually move to other areas of need. The organisations we work with need to be enthusiastic about our child-centred community development approach. A year ago. We will increasingly need to achieve these big goals by working with others. But find the right partners and the scale of the change is more rapid and lasting. As you will read.” Photo: Nina Eirin Rangoy I joined Plan in the last three months of the year under review and so can take very little credit. I look forward to reporting progress on our main goals to all our supporters in a year’s time. and the children and communities we partner. rather than doing it ourselves. based on a hunger for justice and human rights. Meeting them is an inspiration – such is their passion and care for children. institutional donors and foundations and our corporate partners. children will be heard and their views will help shape the programmes that can lift them out of poverty. There needs to be transparency. drives us all at Plan. for the many achievements and initiatives outlined in this report. helping communities to influence and hold to account those who have the duty to provide excellent public services. Those broad priorities are outlined on page 28. That fight is about enabling children and their communities in the poorest countries to fulfil their potential in a dignified way. By working with local partners. is an important step for us all in Plan. Plan is moving from being a service provider itself towards becoming a social movement. In this way. in the relationship and clear accountability about the use of precious funds. which has helped boost the number of registered children and adults by 40 million. We are only able to undertake all this work on a sustained basis because of the support we receive across the globe from individuals and their families. Forging successful partnerships is not easy. the theme of partnership runs through the stories of our work in the past year. as the new CEO. We are building on this success with our ‘Learn Without Fear’ campaign and our focus on gender in Plan’s ‘Because I am a Girl’ initiative. too. Be in no doubt: it continues to make a profound difference to the lives of many children. we feared a significant reduction in our income. Nigel Chapman Chief Executive Officer 7 . but as the financial results show for 2009. This vision. I would like to thank all our staff around the globe for their hard work and commitment.

local interventions that only address the immediate needs of a small number of children. provide a strong foundation for our work. rather than on short-term. When children and communities are aware of their rights. We use this approach at the community. guides our work with children and youth. they can push forward their own development. Children’s rights are the foundation of Plan’s work The UN Convention on the Rights of the Child. be educated. and Plan’s understanding of this is integral to all our programming. Our commitment to children’s rights enables us to focus on longer-term. local. government policies and practices can be improved.5 million families. along with other important human rights instruments. We believe that all children have the right to grow up healthy. at school and in their communities.How we work Child-centred community development. +3. our ‘rightsbased’ approach. bringing positive change to people’s lives. our ‘rights-based’ approach.5 million families We work in partnership with more than 3. This is why a rights-based approach is central to our work. guides our work with children and youth Human rights are the foundation of development Upholding children’s rights promotes development and economic growth. realise their full potential and contribute to society. national. We support children and youth to claim their rights ­­ – at home. Child-centred community development. sustainable and systemic change that affects entire societies. their communities and civil society 8 . With this approach. and international levels to tackle the root causes of poverty.

Nicaragua 9 . their communities and civil society.” Participation Participation is a crucial element of our programmes and operations.” Plan supports initiatives in Yosman’s community to encourage child participation. “I didn’t know anything about the rights of children and adolescents. 15. We seek to strengthen the participation of children and youth to help them grow as citizens and to nurture their respect for democracy and individual responsibility. if children acquire the skills and confidence to make their views heard. much less about opportunities for participation at home or in school or the community. and I have supported other kids so that they also participate for their rights. crucially. “These arenas for participation have allowed me to become a child leader. we work in partnership with more than 3. “These arenas for participation have allowed me to become a child leader. ownership and effective long-term development. We’ve carried out advocacy work with the municipal authorities so that they comply with the Children’s and Adolescents’ Code. including children’s ‘town hall’ meetings. is a 15-year-old who started working at a very early age. resulting in pioneering and innovative work. and I have supported other kids so that they also participate for their rights. Participation promotes social and economic development – strengthening civil society and governance. At a local level. and accountability mechanisms more effective. I have given them the training that Plan has given me in civic participation. from Nicaragua. It contributes to the aspirations of the Convention on the Rights of the Child and to the achievement of the Millennium Development Goals. Photo: Plan / Alf Berg Partnership Working in partnership is crucial to achieve our mission. Yosman.” Yosman. We have learned that participation is vital to sustainability. Good governance is more likely.5 million families. we emphasise the inclusion of vulnerable groups in our work. At a national level. we support governments to develop and implement poverty reduction strategies. campaign organisation and negotiation.Children participating in Plan activities. And. Rwanda.

building management skills for education Haj Elwaseela Kabashi. “My skills are from training by Plan. 9. “It built my confidence and gave me the courage and focus to pursue quality education for all children.500 children benefiting. We support efforts to reach girls and boys who do not attend school. funded by a grant from the USAIDMillennium Challenge Corporation. The young journalists carried out an extensive survey into children’s experiences at school. a local group. from Plan and our local partner Shri Bhuvaneshwari Mahila Ashram. The three-year project. safe.164 students. One child journalist noted.” said Haj Elwaseela. has six daughters. Today the schools serve 17. Each school has child-friendly classrooms. has seen the building of schools in 132 communities across 10 provinces. 1. Now we have 39 teachers in two schools. We lobbied the education department to cover the shortage of teachers.625 children in Uttarkhand State have received print and video training. We ultimately succeeded. working closely with Catholic Relief Services. a Sudanese farmer and leader of a parent teacher association (PTA). has led to high levels of school enrolment and graduation rates for girls. the Forum of African Women Educationalists and Tin Tua. which ended in 2009. The government responded by banning the practice of requiring children to bring their own fuel-wood and grain for school meals. 60 per cent are girls.” The programme will continue until 2013. We have been the lead partner on the project. Their final report was submitted to the Chair of the UN Committee on the Rights of the Child and to state authorities.282 of them girls. We also promote the active participation of children. The government also reinstated Village Education Committees and rebuilt some schools. from stimulation and engagement in early years to vocational training. but with our School Improvement Plan. gender-sensitive curricula and offering essential life-skills training. healthy and child-friendly learning environments. Plan trained parents and teachers in the relevant skills to create eight child-friendly schools. The BRIGHT programme (Burkinabé Response to Improve Girls Chances to Succeed). Of the 1. from a human rights perspective.” 10 . youth and communities to improve the governance of education at all levels. Working with PTAs. It used to be thought dangerous and shameful to educate girls in Sudan. This includes creating relevant.046 total number of teachers and volunteers trained by Plan and our partners in 2009 Our work / Education Plan’s goal / children and youth realise their right to quality education Plan supports a range of efforts to help children and youth gain access to learning opportunities. 73 per cent of girls never finish primary school. To achieve good quality education. quality training for child journalists Since 2006. “The government official said the schemes were working and everything was in place … but our teams on the ground found that was not the case. we promote the development of inclusive.63. all of Haj Elwaseela’s girls are now in school. with plans to involve former students to make it self-sustaining. Highlights of Plan’s activities in 2009 Burkina Faso / India / Sudan / expanding access to school In Burkina Faso. separate male and female toilet blocks and housing units for teachers.

“The investment made is good because the quality school [initiative] has helped us a lot. 12 years old.” says Vanessa. Student bodies have been strengthened in leadership skills while municipal and district governments help implement projects in municipal plans. district offices. We brought together partners from the departmental education services. When other municipalities started to replicate the model in areas where we did not work. The teachers didn’t help us much but now we have quality schools.Students participate in a Plan workshop in Brazil. “My school’s changed a lot because before we didn’t have a resource centre or a School Governing Board. ‘Municipalities Managing Quality Schools’. an evaluation showed that most of these schools had improved the quality of local education from ‘average’ to ‘high’. Photo: Plan / Leo Caldas Bolivia / quality primary education It takes a diverse and dynamic partnership to bring quality education to 44. 34 education management teams (directors. municipal governments.” By 2006. as well as children. We first established schools in 31 communities as models for training teachers. 11 . Our goal was for communities and families to take the lead in planning. Today.276 girls and boys in 282 well-equipped primary schools in impoverished rural communities in Bolivia. local education authorities and social organisations. planning and developing innovative curricula. We also raised awareness to prevent HIV and strengthened the way society participated in education management decisions. Fifteen Municipal Education Committees have been trained and are managing quality education. teachers and parents) are officially recognised by communities. By 2006. The new project is being implemented in 16 municipalities around the country. The children construct plans and develop action strategies to address their concerns. supporting and maintaining sustainable municipal education programmes. it’s better and the teachers help us more in school. we launched a larger project. parents and teachers. an evaluation showed that most of these schools had improved the quality of local education from ‘average’ to ‘high’.

Observations have shown a 50 per cent increase in the use of malaria prevention methods and a 45 per cent increase in prompt and appropriate malaria treatment.” Today. we drew up a community development plan to address these issues. New health services include postnatal care.13. the importance of breastfeeding and proper foods for young children. family planning and parenting. child malnutrition has fallen from 65 to 35 per cent and parents now actively encourage their children’s early learning. Plan organised workshops where parents learned about nutrition. Local legislation also changed to encourage pregnant women to register at the centre and go for check-ups. “These projects help the community to progress. Plan aims to reduce neonatal and maternal mortality. a mother. said. We also support social protection and educational services for mothers.476 early childhood teachers and volunteers trained by Plan and our partners in 2009 Our work / Early childhood care and development Plan’s goal / children and youth will realise their right to a healthy life Plan supports a range of early childhood care and development programmes. 12 . After delivery. fathers. They also learned more about the importance of early child development and how to make toys with local materials – little rocks. with 70 per cent of these deaths due to malaria. painted seeds and wools. nurturing environments for young children and improved access to quality primary health care. nutrition monitoring. A mother at the clinic said. Working with local parents. They used their new expertise to help their children develop ageappropriate skills. a health worker took care of my child’s birth registration right away. In 2009 the number of births attended by a midwife increased from 11 to 79 per cent. young children and future caregivers.000 over a five-year period. following the initiative of a village leader’s wife. we have trained youth health clubs on cleanliness and worked with school health clubs to campaign on ways to prevent malaria. We argue strongly for protective. 65 per cent of the children in a remote region of the high Andes were malnourished and received little or no early stimulation. “I was comfortable giving birth in the clinic because the midwife is competent. the Ministries of Education and Health and municipal education committees. Plan worked with local government and communities to add a birthing clinic to a health centre. We firmly believe that these critically important services must be provided to children in their early years if their full potential is to be achieved. Maria. birthing clinic offers quality care On the island of Masbate. I felt secure because I knew the village has the resource to respond in emergencies. From now on we want our children to be better prepared and that they become professional. In partnership with the Ministry of Health and Sanitation.000. Highlights of Plan’s activities in 2009 Peru / Philippines / Sierra Leone / parental involvement improves child development Two years ago. We have also assisted youth groups to organise street theatres to get key messages about malaria into their communities. increase children’s life chances and support the development of children from birth.” working with the whole community to prevent malaria Sierra Leone has one of the world’s highest infant mortality rates. With the help of the European Commission and Plan Germany we are implementing a malaria prevention and control project in Moyamba and Port Loko. We will spend more than @1.

Education and Health. have become engaged in this effort.500 high-yielding milk cows. What impressed her was people’s understanding and ownership of the programme. but also their social. We have distributed nearly 1. Egypt. We also worked with local leaders. the milk is given to the youngest children. it’s not necessarily because of poverty but because of their parents’ or caregivers’ lack of understanding. “Not only about nutrition and health. UNICEF and CARE as well as the Ministries of Women and Family Support. “I’ve never seen the community respond so strongly to an issue before. “The meeting with Plan and our local leaders changed people’s thinking. Members of the group include Plan. we have also worked with the Rwanda Animal Resource Development Agency to improve child nutrition in vulnerable families.” says Mamadou Kante. where children are seen more as someone to whom you give orders. As an integral part of our early childhood care and development work. a mother of four who attended one of the meetings. “Parents are now organising to build nursery schools and to cover caregivers’ salaries.” 13 . She explained that when children wear dirty clothes or suffer from malnutrition. someone who only needs to be fed – not someone you listen to. The cow manure is also improving cultivation in family vegetable gardens. Even the fathers of young children.” said Jeannine.” In a country where the very concept of early childhood care and development is new. We have to educate parents so they have a different perspective about the needs of their children. who actively encouraged communities to attend meetings about the importance of child development.A mother’s group learn about early childhood care and development in a workshop at Elwafaa Community Development Association in Alexandria. Photo: Plan / Benno Neeleman working with partners to improve early child development Rwanda / “We need to educate parents about the needs of young children.” said Jeannine. the government has formed a working group to draft Rwanda’s first Early Childhood Care and Development Policy. These are new concepts in the local culture. mental health and emotional needs. Plan’s Country Director in Rwanda. who do not normally participate in their care.

It is also an important part of our accountability to children. Social Sectors Development Strategies (SSDS). covering 2007 to 2009. we have recently: –  produced two syntheses of annual reports and key evaluations from Plan country programmes –  published a global effectiveness review of our programming from 2003 to 2006. This has resulted in an increased voice for children and awareness among parents. It includes recommendations on how we might increase the effectiveness and quality of our activities internationally. In addition to these two evaluations. Evaluating this change is an essential part of Plan’s organisational learning. 14 . partners and donors. school management and teacher attendance. It helps us to improve programme quality and increase our impact in the future. It has helped increase enrolment of girls up to the level of boys and its extensive investments in infrastructure and equipment has contributed significantly to learning resources. Recent global evaluations We recently commissioned an external company. USA-based consulting firm with extensive experience in the health sector. an independent. Key achievements highlighted in SSDS’s Child Survival Thematic Evaluation –  Plan has a clear commitment to child health and a relevant combination of strategies to address important causes of child mortality. The study looks at what we are doing well and where improvements are needed for sustained and significant impact. is now in progress Plan’s key achievements Key achievements highlighted in EfC’s Primary Education Thematic Evaluation –  Plan’s long-term relationship with communities. The evaluation suggests significant contribution to child survival. an independent consulting and research company with an active portfolio of work in the UK and internationally. local organisations and duty bearers is a key advantage over other agencies. We also asked them to look at the extent to which our work has contributed to the sustainable provision of quality education in the countries where we work. –  Plan’s participatory and capacitybuilding approach is appreciated by both partners and communities. conducted an evaluation into our work in child survival. Education for Change (EfC). –  Plan’s education programming strategies are relevant and in line with global trends in education programming. communities. A second review. Our ‘Learn Without Fear’ advocacy campaign offers significant opportunity to lead on this important global issue. Our ‘Learn Without Fear’ advocacy campaign offers significant opportunity to lead on this important global issue.Evaluating our work Plan’s programmes have to create lasting change on all levels of society in order to achieve impact. –  Plan is recognised as an advocate for child health based on strong community experience and links with health authorities. to evaluate our performance in primary education. –  The introduction of child-centred community development has increased our focus on child rights in programming. communities and schools of children’s rights to education.

we are piloting a new response process for these two evaluations. These summaries provide a structured and more manageable basis for action planning. which includes a number of key stages. Mother and baby in a Plan-supported community. 1  Summary documents were produced to group the key findings and recommendations. In particular. If the pilot process increases organisational learning successfully. They made recommendations to help us increase our programme effectiveness and accountability. it will be used with all future global evaluations and reviews. Suggestions were also made on how the issues should be addressed by management at the global level. This constitutes Plan’s formal commitment to respond to the evaluation. We are also working to improve the way we learn from and take action on such major reviews and evaluations. 3  The responses from regions and countries will then be consolidated into a high-level management response proposal and will be agreed by Plan’s executive management. 2  The report and summary documents were then reviewed by our regional and country offices who were also part of the evaluations. 4  The monitoring and evaluation functions at different levels (region and global) will be responsible for monitoring the implementation of the action plans. Work on addressing these recommendations is already under way.Strengthening our evaluation response process Both evaluations highlighted challenges for Plan including how we document evidence-based outcomes related to child-centred community development and how we build on our technical capacity. The offices drew up action plans based on these findings – plans they will be responsible for at the country level. Zambia. and will become part of our new programme accountability and learning system. Photo: Plan / Steve Theobald 15 .

The group performs dramas about these issues at sports and other events. In the past these adults and their families have been stigmatised and faced discrimination within their communities. regional and departmental.” supporting reproductive health Less than half of the women in the Forest Region of Guinea had any knowledge of modern contraceptive methods. we campaign for more effective policies and actions to respect. “No one dared to associate with me … I felt like a total stranger among my own people. the Guinean Association for Family Well-being and other local groups). Children. Highlights of Plan’s activities in 2009 El Salvador / Guinea / Kenya / youth prevent HIV Citalá is a municipality with a high rate of sexually transmitted infections (STIs).319 community health workers and traditional birth attendants trained by Plan and our partners in 2009 Our work / Sexual and reproductive health Plan’s goal / children and youth will realise their right to sexual and reproductive health. care and treatment We support quality reproductive and sexual health education and services for children and young people. linked Kujkaija with similar groups in the region to form a youth network. provided advice and encouraged community dialogue on sexual health.66. Plan works with government ministries and community-based organisations to increase the proportion of communities actively supporting people living with HIV and AIDS.” he said. gender equality and the prevention and screening of HIV and other STIs. Dr Guadalupe Jiménez. “The fact that I can now freely talk about AIDS and still be loved and accepted is the most significant change I have seen in my life. We rely on local partners to take this knowledge to their communities. the Health Unit Director. Kujkaija.” 16 . These include the right to be protected from HIV and to receive care and support when affected. including HIV prevention. Health centres have also distributed contraceptives. Community health workers. The number of persons having sex without protection has decreased. trained by Plan. reducing the stigma of HIV Around 50 to 70 per cent of adults in the Homa Bay region of Nyanza Province in Kenya are living with HIV. treatment and living well with HIV. The number of people choosing contraception has grown from 7. a network of 16 young people. Plan works with the Ministry of Health and other partners in El Salvador to promote the right to good reproductive and sexual health practices. We challenge beliefs and attitudes that maintain inequality between the sexes. Charles has seen changes in the way he is treated. “They are making [contributions] as young people at all levels: municipal. use street theatre to educate their peers. use the media to help promote wider community understanding of HIV issues. the Ministry of Health. Plan trained members of Kujkaija to promote sexual health. By focusing on children and young people living in a world with HIV. advice on contraception has been spread to secondary schools via leaflets and radio broadcasts.916 in 2009. Working with partners (USAID. trained by Plan. The formation of support groups encourages positive behaviour towards people living with HIV and AIDS. Charles tested positive for HIV in 2002. In 2009. We also campaign for children to live with family members when orphaned by AIDS.474 in 2006 to 13. protect and fulfil their rights. work with affected families to provide advice on further prevention. Plan trained local groups to continue this work.

We trained health workers in how to conduct programmes for youth. a 16-yearold boy.” says Kasun. asked Plan to organise drama programmes for other plantation communities as well. Plan Sri Lanka’s Health Adviser. understand the risks and avoid unhealthy situations. girls from Guinea celebrate the end of the training course they attended. Nilanthi is the mother of a 17-year-old girl involved in the street drama programme. adolescents identified their own areas of concern such as unwanted pregnancies and sexual abuse. who monitor the activity.” In 2009. family planning and safe motherhood.With traditional singing and dancing.   Plan has also supported about 50 young people in performing street dramas. to be responsible. child abuse and good family relationships. the estate health staff.” said Kalana Peiris. “we were very shy about talking about these subjects. On the second day we understood their importance and relevance to our lives. The youth write and perform plays on themes such as teenage pregnancy. They also lacked life skills and knowledge of pregnancy and sexual health. which has increased their self-confidence. “On the first day. adolescents and parents on issues such as puberty. Youth on the estate were vulnerable to sexual abuse and early marriage. Plan worked with the local Centre for Development Alternatives and the Ministry of Health to improve young people’s understanding of reproductive health issues. “They now know how to convey correct messages to their peers who are in a relationship. “Our children seem to be very confident now … they share ideas and encourage the young ones to learn.” He says the situation in 2009 is very different.600 people. run by a Plan partner. In the sessions. An important result of the programme is that the young people have learned how to make better decisions. Photo: Plan / Mary Matheson Sri Lanka / Plan and local partners support young people to protect themselves from early pregnancy One large tea plantation in central Sri Lanka employs about 5. 17 .

This ensures that families are able to sustain the changes they make. These include sustainable. such as child health and education. I urged them to join the health insurance project. but are uniquely placed to break the cycle and create change for themselves and their communities.” The young people’s diligence has paid off. She worked hard to raise the money to join the mutual community health insurance scheme that Plan’s partner. which was chronically under-resourced after years of conflict. client-responsive financial services equipped to support people living in poverty. “When I was fully assisted my friends were amazed. The project gives women farmers specialist agricultural training to increase the diversity of their food crops together with support to expand their businesses. In a unique partnership. “so local people can carry out their own development activities. The investment paid off when she became pregnant again and needed emergency medical care. “Now I’m confident and have the technical capacity to make decisions. set up to support accessible healthcare. We cannot achieve development if the technical and human resources are not available. With the knowledge I am gaining from school I work in a [car mechanics] workshop during the weekend and after school … When I first repaired a vehicle engine. which was provided through the scheme. inclusive. Highlights of Plan’s activities in 2009 Nicaragua / Southern Sudan / vocational training One of the keys to reducing poverty in Southern Sudan is high-quality vocational training for young people. Plan has partnered with the Institute of Lifelong Learning to provide a new type of vocational training. 4.” says Programme Manager Reinaldo Vázquez. The city has high youth unemployment. Importantly.38. “I have great hope that JTHS will produce technicians for Southern Sudan. LD successfully transferred ownership of the scheme to the community. the incidence of malnutrition is now lower than the national average. combining microfinance initiatives with other projects. but also a high demand for employees with technical skills. said.” support to women farmers In Nicaragua. the Minister of Education commented. but also determined. a graduate of the Field School. Women in particular are disproportionally affected by poverty. This combination provides better family nutrition as well as security against crop failure. Plan’s donors in Norway and Canada supported the Plan Sudan Southern Programme and the Ministry of Education to rebuild Juba Technical High School (JTHS). Frazer started school but dropped out because the facilities and teaching were poor. We take a holistic approach to increasing economic security. I was excited … I could not imagine myself getting such money.” Togo / community health insurance When Suzanne could not afford medical care that could have saved her child’s life. “Plan works to strengthen human capacities.445 young people and adults who have received vocational or business training from Plan and our partners in 2009 Our work / Economic security Plan’s goal / children and youth will realise their right to an adequate standard of living We work to ensure that families in extreme poverty have the skills to increase their income in a sustainable way and have access to financial services which help them cope with economic shocks. the poorest families are also the most undernourished. he says.668 beneficiaries were registered. In the areas where Plan works. it also boosts the family income. Young people are involved in monitoring crop management and household nutrition.” 18 . she was devastated. and in 2009 alone. Plan works on solutions with community partners. Louvain Development (LD).413 members and 8. Heydin.” Talking about the school. even during times of crisis. “The school has totally changed. Suzanne is now an advocate for health insurance. Now.

Photo: Plan / Alf Berg Timor-Leste / investing in small business Young people living in the rural areas of Timor-Leste often struggle to be economically self-sufficient. Plan’s Youth Vocational Adviser in Timor-Leste. In 2009. “You must have an idea and the initiative to put your idea into practice. Plan has supported them with training to grow their small business. Plan’s partnership with the Ministry of Agriculture has been key – the groups benefited from training provided by ministry staff.A young boy in El Salvador helps in the family business to harvest honey. says. launched an innovative start-up project for young entrepreneurs in rural communities. 27. their research showed there would be a quick return on their investment and a market for their products. the project will not succeed. the skills to set up their own business cooperatives and around €400 of materials and tools. Acacio. Acacio’s group chose to raise and sell chickens. which in turn supported the ministry’s plan to support local communities’ agricultural practice.” 19 . The entrepreneurs sourced their own land and developed their own business plan. An important element of the programme is gender equality.” Plan worked with young entrepreneurs to give them financial management training. a key step towards sustainability. Finally you need to take action: if you are lazy. They decided to save 25 per cent of their profits in order to grow their business. Acacio’s group shares all the tasks equally among the members. Plan’s Youth Livelihoods Programme. a collaboration between the Ministry of Agriculture and supported by AusAID. is passionate about business. “[The ministry] extension workers will continue to support these groups but it was Plan’s introduction and initial outlay that got it all started. Jill Haynes.

and the village leader formally requested that the canal be included in the commune’s 2009 development plan. children help tackle drought The 94 households in a village in Kampong Cham Province faced the recurring problem of lack of water for their rice fields. The District Civil Protection Unit has asked Plan to extend the initiative to other areas at risk of cholera. a Team Leader. over 4. In early 2009. Alim Kaloko. Plan teamed up with community-based Bombali Youth in Action (BOYA) to advise on wildfire prevention and environmental management. including those of protection. They could only supply enough rice for three months of the year. affecting children’s nutrition and access to education. Plan believes children have the right. good governance. We support governments and civil society in appropriate emergency responses that safeguard child rights. to help save lives and improve children’s health. increasing crop yields and ensuring children benefit from improved access to food and education.” Efforts are being made to replicate this initiative in other communities at risk. “The children learn to prepare for the sort of household and community disasters that can be devastating.000 people died as a result of a major cholera epidemic aggravated by poor sanitation.20 + Plan has responded to over 20 disasters in 2009 Our work / Disaster risk management Plan’s goal / children and youth will realise all their rights in emergency situations Plan works to strengthen the resilience of communities to cope with emergencies. .” said Abu Laccoh. Lost harvests are contributing to intergenerational poverty. Through our childcentred development programmes. participation and education. leading to the construction of low-cost temporary latrines in affected villages and the abandonment of open defecation. Bombali youth also share fire prevention advice through community meetings and regular broadcasts on local radio stations. we support communities to take action. and to provide for the safety and wellbeing of children. As a response. The trees can be transplanted as a fire belt to inhibit widespread fires – blocking against strong winds and protecting water sources. 20 preventing cholera During 2008-2009. to help keep themselves and their communities safe. In one of the affected districts. explained the importance of the new nursery to his community. a village leader in Sierra Leone. environmental sustainability and conflict sensitivity. after engaging local leaders on environmental issues.” explained Pann Savath. As a member of Cambodia’s Disaster Reduction Forum. This approach will be expanded to Siem Riep province in 2010. Training on cholera prevention and sanitation was given to local councillors and chiefs. The children shared their plan through a community consultation. “This effort will help my parents protect our farms against wildfires. As a result of the CLTS campaign. Plan was asked by the Civil Protection Unit to spearhead campaigns against cholera. Plan’s Community-led Total Sanitation (CLTS) approach was shared with partners. Highlights of Plan’s activities in 2009 Sierra Leone / Zimbabwe / Cambodia / preventing wildfires “Every year. Many of their children experienced malnutrition and had to drop out of school to earn alternative family income. and capacity. the youth together with their community leaders. our crops are destroyed by wildfire. The plan called for a canal to link to a reservoir and enable a regular flow of water. which integrate disaster risk reduction. Plan trained children in disaster risk management and helped them draft the village’s first disaster risk plan. 83 villages out of 85 were free of open defecation and more resilient to cholera risks. established a 30-acre nursery for fast-growing trees. especially to the most vulnerable. 13.

a local mother. affecting over 35.Shapla and Ziaur are members of a disaster risk reduction youth group formed by Plan in Bangladesh. We set up child-friendly spaces in the emergency shelters. 21 .” says Juana. the Ministry of Education and other non-governmental organisations) so that appropriate responses could be coordinated quickly to meet local needs. we focused on the psychological and emotional care of affected families and children and helped them recover or replace documents lost in the disaster. In November 2008. Tropical Storm 16 struck the province of Copán in Honduras. Plan complements partners’ work Disaster risk management is one of the key priorities for our work in Honduras because of the annual hurricane season. so that children could continue their studies while schools were closed. Plan helped children and their families reflect on what was not lost and contemplate a positive new start. The group created hazard maps and made plans to reduce flood risks they identified. With other partners addressing the communities’ material losses. “Plan has helped me accept the situation. Photo: Plan / Mary Matheson Honduras / in a crisis.000 people.” said the mayor of one affected community. Plan was ready on the ground to assess the damage and provide crucial information about affected communities to other agencies (municipal emergency committees. Using games. “It’s important that Plan focused on emotional recovery and the care and protection of children in the shelters. Plan is providing ongoing support to vulnerable communities in Honduras to be better prepared to face hurricanes. Two towns in the municipality of Corquin were destroyed and 163 families evacuated. art and interviews.

Children and community members participated in the design. explained. This means women who supervise our children will easily get drinking water. “PedalFlo is sited nearby the kindergarten. The primary power for the SolarPedalFlo unit comes from solar panels. It is also critical for the economic wellbeing of their families and communities. families and the municipal authorities to make the water safe and promote good hygiene. the World Bank. this project will be entirely funded by the municipality. a rural village in Mali. “Plan has a rights-based approach. a sixth grade teacher. energy and willingness to make mistakes and face challenges. a housemaid. 22 ending open defecation In Pakistan.” Our focus in Rabinal was on engaging schools. The community developed an action plan to make the village free of open defecation. explains.” . so villagers understood why it was important to contribute financially to the maintenance of the system. In one district. It is also next to houses and women can get drinking water without covering long distances. there are new rules at home about waste management and caring for water. to implement a CLTS project.coli bacteria. reliable and affordable drinking water supplies. Plan brought in a civil society organisation. environmentally-friendly drinking water Scarcity of safe drinking water used to be a real burden for women and children living in Kofeba. ensuring its sustainability. had a reliable water supply for its homes. As Ricardo Gómez Agnoli. The unit can also be operated by human pedal power at night or on cloudy days. which is now being led by six members from the community. We encourage families to come together to talk about the risks and work out action plans for change. Our aim is for entire communities to abandon the practice of open defecation of their own volition and with their own resources. Plan is committed to adopting the Community-led Total Sanitation (CLTS) approach. but babies were regularly falling ill. As Peter Feldman.6. PedalFlo is a complete rural village water supply and treatment unit capable of delivering safe drinking water to a village continuously. creativity. hygienic sanitation and to live in a clean environment. Highlights of Plan’s activities in 2009 Guatemala / Pakistan / Mali / rights-based partnerships Rabinal municipality. Next year. Plan’s Asia Regional Water and Sanitation Adviser. When Plan tested the water we found it was contaminated with e. said. We support communities as they strive to make sure that those in power are held responsible for community water supplies and sanitation. This means giving leadership to government … and supporting citizens as they demand services. “If everything goes well. affordable and safe drinking water and hygienic sanitation facilities are vital for the survival and development of children and youth.” Plan is working with the government.” Plan also signed an agreement with the Rabinal municipality which committed the authorities to training communities in safe water use and hiring extra staff. “This takes time. Sabawon. Plan’s Country Director. Plan recognises that reliable. in Guatemala. Plan also arranged exchange visits to other areas using the system. Plan believes that the best solutions often come from the communities themselves.673 number of safe drinking water points set up by Plan and our partners in 2009 globally Our work / Water and sanitation Plan’s goal / children and youth will realise their right to safe. children began to respect water and not waste it. combining environmental awareness with good hygiene practice. WaterAid and the Rural Programmes Support Network to implement CLTS on national and provincial levels. implementation and monitoring of the project. Plan developed a ‘Healthy Schools’ programme. Solar-based technology has provided a safe. UNICEF. By understanding how precious natural resources were. M’Bamissa. Hermlindo. conveniently situated and continuous source of water using a grant from USAID. said.

I even told the CCBA that their promises were only words. Children living near the tunnels suffered from diarrhoea. to raise people’s awareness so that the community. alongside the local government. Children painted murals in the tunnels and planted trees. Plan promoted a close dialogue between the communities. The German development agency (GTZ) installed lighting in the tunnels. “I used to feel ashamed of where I live and couldn’t invite my friends to my home. hepatitis and intestinal and skin diseases. It piled up in the streets. “Now the situation is completely different. the project benefited some 90. the CCBA agreed to provide workers and trucks to remove the rubbish. local resident Ahmed commented. took responsibility for sustaining these improvements. Tons of it filled the six tunnels under a highway so that neither cars or people could get through.Boy drinking from new water point installed in his school with the support of Plan Nepal. Photo: Plan / Alf Berg Egypt / communities organise to clean their environment In two low-income areas of South Cairo.” But in 2009. Plan encouraged children to join the group discussions and help the workers and authority teams organise the project.000 people in the two communities. They also provided trees for planting in front of the houses. local development associations and government. rubbish was everywhere. In all. District leaders and the Cairo Cleanliness and Beautification Authority (CCBA) also came on board. “I had no hope that anything would be achieved. to provide a clean environment and secondly. Plan staff had two objectives. Firstly.” says 14-year-old Mona. Before Plan’s involvement.” 23 .

World Vision and Save the Children. Plan’s ‘Learn Without Fear’ website plan-international. 24 .Our work / Campaigns Youth perform at campaign launch in Cartagena. Children and young people have been central to the success of the campaign so far. Already governments in India. as well as resources for practitioners interested in tackling the issue. Plan is the first to build a global campaign around violence in schools. ‘Learn Without Fear’. Plan’s campaign against violence in schools. therefore creating specific contains endorsements and messages of support from partners such as UNICEF. through advocacy. Colombia. in El Salvador the government has rolled out Plan’s pilot programme against school violence to every school in the country. Stopping the violence is an ambitious but achievable challenge. radio scripts and comic strips and collecting 14. Our staff are invited to speak at events by leading global agencies. sexual abuse and corporal punishment – the campaign aims to raise awareness of the issues at all levels. Pakistan and the Philippines are in the process of passing legislation to protect children. Violence in schools affects children in every country and can have long-term damaging consequences for both children and wider society. programming and fundraising. means that it can be tailored to each country’s situation. Plan has worked with 23 governments to work towards a change in legislation. Focusing on three themes – bullying. The unique nature of the campaign. with three focal issues. A quarter of a million children globally have already been involved in campaign activities. For example. Plan’s new campaign targets school violence Since launching globally in October 2008. Plan India’s Children’s Advisory Board (CAB) lobbied the government against corporal punishment in schools. such as UNESCO and the Innocenti Research Centre. Plan is involved in high-level discussions with government ministers about ending school violence by improving law and practice. and Plan staff are rapidly becoming recognised as experts in this field. Plan believes that all children have a right to a safe school environment where they can learn. In 44 countries. Nicaragua. and to initiate changes in legislation. It harnesses our long experience in education and child protection programme work. developing films.000 signatures across seven states (see page 27 for more information on CABs). including banning corporal punishment. The campaign is entirely evidence-based and Plan’s research is generating valuable information to strengthen advocacy demands and programme work. Plan and our partners have had a huge impact on national-level policies. Almost all 66 Plan offices have become involved with the campaign. ‘Learn Without Fear’ builds on and strengthens the expertise that brought birth registration to 40 million people during our first global campaign. Plan’s partnership with Child Helpline International will generate data for use in joint advocacy work to protect and support victims of school violence. has achieved real impact. Children may experience violence wherever they live – not just in developing countries – making this campaign truly global. In just one year.

noted. Plan realises the importance of breaking down societal barriers for girls so they can realise their potential and help reduce poverty. This is evidence of major impact – having a birth certificate is key for accessing state services such as school and health care. then the positive effects on her evaluates the successes of our first global campaign Plan has a history of initiating advocacy campaigns that bring maximum effect for children living in poverty. President and Chief Executive Officer. the final evaluation of Plan’s global campaign. “In order to help reduce poverty and create economic growth Plan is building partnerships with companies which are committed to sustainable solutions. Photo: Plan / Heidi Reed 25 . go to plan-international.” Plan programmes and advocacy work with our partners has directly led to over 40 million children and adults being registered in just five years Girl with birth certificate. “With this initiative.” said John D. shares the belief that girls can shape their futures when given the chance. is the private sector. which has a long history of engaging communities and building close relationships at all levels of society. We also successfully advocated for changes to legislation in ten countries. her community and her country’s economy. are multiplied. Nicaragua. ensuring access to free birth registration for 153 million people and for future generations. If just one girl can be helped to lift herself out of poverty. and for that reason became a supporter of Plan. and to read the full evaluation. The Omnicom Group’s collaboration with Plan is a prime example of how a company can add value by utilizing its core business skills within a private sector-NGO partnership. Wren. In addition to funding. For more information on Plan’s UBR campaign. Partnerships with the private sector will help change the lives of children Through years of experience in working with children and communities. Plan’s Corporate Partnerships Director for the Americas. a global leader in advertising and marketing communications. Photo: Plan / Jenny Matthews Schoolgirls. Brad Henderson. The Omnicom Group has provided guidance and public relations support to advance the ‘Because I am a Girl’ initiative on behalf of Plan. found that Plan programmes and advocacy work with our partners has directly led to over 40 million children and adults being registered in just five years. The Omnicom Group. as well as for identification and citizenship. A key player in Plan’s work. Ghana. ‘Universal Birth Registration’ (UBR). In 2009. Plan has the potential to change the lives of millions of girls. and particularly the ‘Because I am a Girl’ initiative.

It is not required to do so by any regulatory standards. PI Inc’s UK-based subsidiary. brings other benefits – for example consultative status with UNICEF and UNESCO and partnership agreements with national governments. But how do we ensure our own accountability? We must ensure we are clear and transparent about the impact of our operations. But more than that. local and national government and our other partners. They pool their resources and their expertise through membership in a central not-for-profit We have been independently assessed as complying with the standards of the International Committee on Fundraising Organisations.Governance and accountability 66 From partnership to action We work in 66 countries – in 18 of Plan is a member of People in Aid. which set quality and accountability standards for organisations involved in humanitarian assistance. and scored highly for our programme evaluation expertise. Plan Limited. The challenges of accountability Plan is committed to children’s rights.peopleinaid. provides central services and support for the whole Plan publishes this Worldwide Annual Review and Combined Financial Statements as a matter of good governance and transparency. We have been given a mandate by our funders and the communities we serve to make sure that all who have a duty of care towards children fulfill that duty.ingoaccountabilitycharter. These evaluations are published externally at plan-international. so that they can challenge those in power and find ways to create sustainable change in their communities. Plan’s strategic direction on the ground is coordinated at both the country and regional levels by teams that provide essential management and operational support. www. These organisations work to raise awareness and funding to tackle poverty and support the rights of children.oneworldtrust. and uses their Code of Good Practice to enhance our accountability and transparency by increasing the quality of our management. www. For Plan. PI Inc designs and delivers programmes in 48 developing Plan adheres to the SPHERE Humanitarian Charter and Minimum Standards in Disaster Response. www. Plan is a signatory to the International Non-Governmental Organisations’ Commitment to Accountability (INGO) Charter. The number of countries we work in In 18 of these. Plan is represented by independent member organisations Plan’s programme offices are located close to communities so they can be responsive to local children and their families. (PI Inc) and hold PI Inc to account through the Members’ Assembly. www. this means effective. Plan is represented by independent member This focus on accountability. So holding others to account is a crucial component of our programme work. Plan International. two-way communication with donors and regular evaluations of our work with communities. together with our membership of global initiatives.sphereproject.icfo. Plan was ranked in the top three non-governmental organisations for good accountability practices in One World Trust’s 2008 Global Accountability Report. www. 26 . we work in partnership with children and young people to build their confidence and skills. and are publicly accountable for the decisions we make.

‘Yes. Plan Canada provides resources and advice. national and international levels. is clear about why she’s involved with Plan Norway’s Children’s Advisory Board (CAB). Having a representative and an observer. Children’s Advisory Boards As part of our commitment to child rights. Plan’s partnership with our Children’s Advisory Boards is a crucial aspect of this commitment. Young people need to get off their backs and get involved because this world is soon to be ours. The Boards are groups of young people supported by Plan. this Board will be looking at governance within Plan and how it can become more representative of our partners. where they are working with young people to plan and build a new school. 17. national development organisations and the UN to advocate for child rights. A children’s board can give in their views about the various policies and programs. 14. the media. it becomes important that the voice of children is heard clearly. just so they can say.” Kartik.” “When an organisation is engaged in tasks related to child welfare. Plan created a smaller. it can be a challenge to ensure that our governing bodies truly reflect the communities and countries where we work. the Youth Action Council works alongside Plan to speak for children’s rights nationally and internationally. “I feel as if I am making the world a better place by communicating and associating myself with people that WANT to make the world a better place. member of Plan India’s Children’s Advisory Board 27 .Maia and members of the Plan Norway Children’s Advisory Board visit a community in Liberia. At the beginning of 2007. It shows us that CAB Norway is valued and appreciated by Plan. “We want to feel that we have a say in Plan. and that the work we do matters. more representative Board of Directors for PI Inc. and the partnership has been such a success that Council members are keen to take the relationship further.” Maia. We don’t want to be a group that Plan has. on Plan Norway’s Board [of Directors] is important recognition for us. The Boards also have the opportunity to influence Plan’s own approach to child rights. Jennifer is passionate about her involvement with the Council. Plan aims to ensure that children and young people have the opportunity to |voice opinions and influence policy at local. we involve youth’. In Canada. who engage with school authorities. Over the next five years. Photo: Plan Norway / Ragnhild Bergh Becoming truly representative For a large organisation. and help it to make better and more child-friendly decisions.

agile and effective organisation.Plan’s main priorities for 2010 We strive to ensure Plan is a strong. 28 Children from a Plan-supported community. Photo: Plan / Mary Matheson . To do this takes concerted effort and planning. India.

This will involve clarifying the roles of the national organisations. We will continue to pay particular attention to fundraising opportunities in Hong Kong. This will involve moving talent more efficiently across the organisation. that will enable us to track the overall success of our programmes. Operating in a more agile and efficient way In order to build trust and more coherent global leadership at the senior executive level. This will speed up decision-making. and household economic security to give us a firm basis on which to advocate change. health. We will use the significant opportunities afforded by new media and social networking to do this. During 2010. and development of staff. Vietnam. based on our strategy. that will enable us to track the overall success of our programmes 29 . but it gives a flavour of the major challenges Plan faces in 2010 and how the senior leadership intends to tackle them. We will also update our policy positions around key programme areas including education. Plan currently records the specific nature and level of activity of each intervention. we will develop a set of key performance indicators. Bolivia and Niger. These priorities are organised around our core strategic aims. We will continue to follow up on recent audits to track progress already made and implement actions that have been agreed upon. to reduce its size and create an executive of the CEO and five other senior managers. Plan will complete the re-organisation of its leadership team at international headquarters. retention. Plan will chart a path to carry out more grant-funded programmes. Plan management will strengthen the ways we measure our effectiveness at the country level using the considerable qualitative data tools at our disposal. consistent human resource policies and practices to better support our organisational needs. This is not an exhaustive list. In 2010. During 2010. Whilst maintaining income from sponsorship. Plan will create a Global Leadership Team that will include representatives from national organisations and international headquarters. India and Colombia. Plan will introduce modern. based on our strategy. we will prepare specific strategies for our work in Brazil and Thailand – to explore prospects for local fundraising in these countries. including temporary transfers within Plan and internships in national organisations and at headquarters. especially in the areas of recruitment. A tool for assessing child-centred community development more rigorously has been developed and is being piloted in autumn 2009 in Egypt. Plan will produce a guide to childcentred community development based on best practices of our programmes in the field. We will review all our key policies to ensure we have a coherent response to the challenges of climate change and emerging environmental threats to livelihood in our programme countries. Raising more resources globally to expand our work We will develop new and simple ways so supporters can make donations around specific areas of interest or at times of disasters. international headquarters and regional and country teams in relation to attracting grant income and spending it effectively. We are working to improve the quality of communication with individual sponsors and increase their understanding of Plan’s work in the field.These are some of our global priorities for the next year. We will develop a set of key performance indicators. Improving the impact and effectiveness of our programmes It is vital we know how well we are implementing our child-centred community development approach to our programme work.

given the difficult global economic environment.Financial overview The financial year to 30 June 2009 was a good year for Plan’s finances. Director of Finance Income and expenditure €m 500 Income by source €m 500 400 400 300 300 200 200 100 100 0 2005 2006 2007 Year to 30 June 2008 2009 0 2005 2006 2007 Year to 30 June 2008 2009 Income   Expenditure Sponsorship   Grants   Other income In the year to 30 June 2009 Plan raised income of €468 million 30 . representing an increase of two per cent compared to 2008. Worldwide income in 2009 was €468 million. a one per cent decline over last year. The resulting surplus of €16 million was in line with plans for the year. Expenditure plans were adjusted to manage the impact of significant exchange rate changes during the year and constraints on income. Excluding the impact of exchange rate changes. underlying expenditure grew by four per cent. Worldwide expenditure was €452 million. Ann Firth. but equivalent to a two per cent increase when exchange rate effects are excluded.

Programme expenditure by location Africa Program support Asia Learning Growing up healthy Building relationships Central and South America Field administration Habitat Other Livelihood 0 Other 0 20 40 20 60 80 40 100 120 60 140 160 80 €m €m 2009   2008 Income by country €m 100 80 60 40 20 Germany Canada Netherlands Norway USA Japan Australia Sweden France Belguim Denmark Korea Switzerland Hong Kong Finland Ireland 2009   2008 Expenditure on programmes totalled €348 million in the year to 30 June 2009 31 Other UK Spain 0 .

Brazil. Photo: Plan / Leo Drummond 32 . sharing ideas and good practice with around 150 families.Deusa’s son reaches out to touch the rain. Deusa helps to run Plan’s child development meetings in São Luís.

Combined financial statements for the year ended 30 June 2009 33 .

Contents Directors’ report  36 Independent auditors’ report  42 Combined income statement   43 Combined statement of comprehensive income and expenditure  43 Combined statement of financial position  44 Combined cash flow statement  45 Combined statement of changes in fund balances  45 Notes to combined financial statements  46 34 .

Plan Limited . . the organisations comprising Plan are referred to as follows: Plan PI Inc Plan Ltd NO Member NO .Plan International Worldwide .National Organisation . Inc.Key abbreviations: Throughout this report.Full voting member of PI Inc The year ended 30 June 2009 is referred to as 2009 throughout this report and similarly for prior years.Plan International. 35 .

political or governmental affiliations. 36 . 2. and raises their awareness of the fundamental rights to which they are entitled. USA. based on mutual understanding and a shared commitment to projects which will benefit children for years to come. development education and advocacy through 18 National Organisations (“NOs”) in the industrialised world. secure family income and participation in decision-making. Plan works with 1. Plan works directly with all groups in a community to identify the priority issues affecting children. educational and health challenges as well as the cost of operating in the country. Plan supports the efforts of children. communities and local organisations to give children education. Africa and Latin America and campaigning at national and international levels. distribution and use of funds raised by the NOs for work in developing countries. Plan’s Hong Kong office was opened in 2009. This means working with children. Plan then supports the community to build the skills and access the resources it needs to implement projects that will lead to positive changes in children’s lives. health. Plan actively encourages children to analyse their own situations. Plan strives to build a worldwide community working to defend children’s rights and improve their lives. Membership and structure Plan carries out fundraising. child labourers – and to ensure that children’s rights are recognised – for example. By linking people in ‘the North’ and ‘the South’ through child sponsorship. Plan’s work is the result of partnerships with local people. During 2009 PI Inc completed its withdrawal from Albania. Quendra Femijet Sot. disaster or the AIDS pandemic. having transferred operations to a local NGO. clean water and sanitation. Each NO is a separate legal entity in its own country. It comprises 48 program countries coordinated through 4 regional offices and a Central organisation that provides services to the organisation and includes 2 liaison offices (one for the EU and one for the UN). Plan moved its East and Southern Africa regional office from Johannesburg to Nairobi in June 2009. through major birth registration programs. Plan strives for sustainable development: a better world for children now and in the long term. PI Inc is registered in New York State as a not-for-profit corporation with its principal office in Rhode Island. discrimination and exclusion by society. 1.Directors’ report The directors of Plan International. the extent of poverty. child-centred development organisation with no religious. Programs mainly take place in countries where Plan-sponsored children and their communities live. Activities Plan is an international humanitarian. their families and communities across Asia. which has objectives. or catastrophic events such as conflict. In this way. and works at national and international levels to influence policy decisions in favour of improved resources for children and their communities.5 million children and their families in over 23. to bring about sustainable change. Plan works to protect children at special risk – for example. Plan campaigns for children to become aware of their rights. Plan implements projects to create a better future for children in developing countries whose quality of life and ability to fulfil their potential is affected by extreme poverty. a safe environment. Plan creates and encourages opportunities for children to speak out on their own behalf and to participate in decision-making that affects their own development. (“PI Inc”) present their annual report and the audited combined financial statements in respect of Plan International Worldwide (Plan) for the year ended 30 June 2009.000 communities worldwide. The amount spent in each country depends on the number of children and communities that will benefit from the program. Through direct grassroots work. At a local level. in June 2008. Sixteen NOs (all except Switzerland and Hong Kong which are in the process of qualifying as full members) are the members of and fully control PI Inc which in turn supervises the allocation. purposes and constitutions compatible with those of PI Inc and has agreed to comply with the standards of operation set out in the By-laws of PI Inc. To help them realise their potential. the failure of care by adults. Environmental factors and unforeseen events in the countries in which Plan operates may disrupt spending plans or result in programs to address the impact of a natural disaster. Inc.

a concert production company. environment. The International Board has a supervisory oversight role over management and ensures the development of and implementation of budgets and long-term financial plans approved by the Members’ Assembly. The number of delegates from each of the NOs who sit on the Members’ Assembly is dependent on the net financial contribution transferred to PI Inc.Vice Chair . but they do not have the right to vote. John Bonnycastle . which included six directors who also sit on the Board of an NO. It elects the Board of PI Inc and ratifies the selection of the Chief Executive Officer. Inc. public relations. Background in development economics providing consultancy services to Governments. health issues and advocacy.degrees in law specialising in media and entertainment law. ensures processes are implemented to assure financial integrity and reports the results of assurance activities to the Members’ Assembly. European legislation and funding programs. Previously General Counsel for various corporations including Time. family planning and women’s issues. Philosophy and Economics (Oxon). Members’ Assembly The Members’ Assembly is the highest decision-making body of the organisation and is responsible for setting high-level strategy and approving the budget and financial statements for the organisation. Anne Grant . Also former Chief Financial Officer of Beaufort Insurance Group.current managing partner of MasterMedia GmbH and former Assistant Professor at the University of FU Berlin. 4. The International Board is responsible for the management of PI Inc’s affairs. who are elected by the Members’ Assembly but who do not represent any member or members of PI Inc. Accounting and Control (Chief Financial Officer) for BP Canada Inc. health. (now Time-Warner) where he worked for 10 years. International organisations and NGOs on evaluation. change management.40 years in education. financial and other performance is measured and assesses performance. Management consultant specialised in marketing and financial feasibility. 10 years as Chancellor of the University of Canberra. strategic planning and capacity building. international law and corporate law. Gordon & Co. Former economist with the OECD (Technical Cooperation) in Paris and Greece and consultant in Greece. Retired. The International Board selects and evaluates the performance of the Chief Executive Officer.3. Founder and Chief Executive Officer of Eagle Rock International.independent senior consultant at ACE Europe bvba.Chartered Accountant in Canada and former partner of Clarkson. Abraham & Gross. Currently serving as non-executive director in several other non-profit organisations. Inc. The weight of votes which can be exercised by Member NOs (through their delegates) is also based on each NO’s net financial contribution transferred to PI Inc. Wendy McCarthy .Treasurer . DeBates. It is comprised entirely of non-executives and all individuals on the International Board are volunteers. 37 . International Board directors are elected by the Members’ Assembly on three-year terms. 15 years as Secretary General of the Amsterdam Stock Exchange and then Secretary General of the Federation of European Stock Exchanges in Brussels. The Chair of the Board is also Chair of the Members’ Assembly. Gold. Paul Arlman . Provisional NOs are entitled to nominate one observer to the Members’ Assembly. The International Board is accountable to the Members’ Assembly. Career in pharmacology. Werner Bauch . Stan Bartholomeeussen . Controller and subsequently Vice President. followed by becoming a partner of New York law firm Cowan. It prepares recommendations to the Members’ Assembly and ensures that management fulfils its obligations of implementing the vision. mission and overall strategic goals and policy matters set by the Members’ in Politics. The International Board directors at 30 June 2009 are set out below. At 30 June 2009 there were 10 directors on the International Board. three directors who come from developing countries and one further director who is entirely independent of the NOs. (now Ernst & Young) before becoming Treasurer. Directors The Board of PI Inc (“International Board”) directs the activities of PI Inc and is responsible for ensuring that the organisation is well managed.20 years in the Treasury Ministry of the Netherlands and also served as director of both the European Investment Bank and World Bank. with a business in London for 20 years and extensive voluntary sector work.Chair . It establishes how PI Inc’s program. policy governance and leadership. The International Board comprises not more than 11 directors. Executive and non-executive roles in many of Australia’s leading public and private institutions in areas as diverse as media. All directors owe fiduciary duties to act in the interests of PI Inc. Members of the International Board are nominated on the basis that they provide a range of skills and experience of most importance to PI Inc according to criteria defined by the Members’ Assembly’s Nominating and Governance Committee. Peter A Gross .

key management in Plan includes the International Management Team of PI Inc and the National Directors of the NOs. Baldomero Falcones retired on 22 November 2008 and Werner Bauch was appointed on 22 November 2008. Management team In addition to the International Board. the global alliance of civil society and working with street-children NGOs in Nairobi and former head of MWENGO. Career in children’s rights and development. an NGO in Zimbabwe providing pan-African leadership and a voice for peer organisations in the sector. the African Development Education Network and Imami. which is in the course of being implemented. Sat on the Boards of several NGOs including CIVICUS. Mehr Khan Williams .child rights activist and former diplomat working for the Government of Burkina Faso. Served as an African representative on the Commonwealth Foundations Civil Society Advisory Council. Each director is elected for a three-year term after which they may stand for re-election for up to two further consecutive terms. National Directors Director Ian Wishart Dirk van Maele Rosemary McCarney Gwen Wisti Riitta Weiste Alain Coudrelier-Bénac Marianne Raven James Murray David Dalton Gabriel Kazuo Tsurumi Sang-Joo Lee Tjipke Bergsma Helen Bjørnøy Concha Lopez Anna Hägg-Sjöquist Beatrice Weber Marie Staunton Ahuma Adodoadji National Organisation Australia Belgium Canada Denmark Finland France Germany Hong Kong Ireland Japan Korea Netherlands Norway Spain Sweden Switzerland United Kingdom United States The average number of International Management Team members and National Directors during the year was 32. 5. a community-based small business support charity based in a slum settlement. In accordance with the By-laws. 38 . Thomas J Miller was Chief Executive Officer until 31 December 2008.Ezra Mbogori . former senior director of UNICEF in Bangkok. Florence and New York. Former member of the UN Committee on the Rights of the Child.former Assistant Secretary General and Deputy High Commissioner for Human Rights at the United Nations. Grants and Business Development Director of Communications Director of Global Assurance Director of Disaster Risk Management Legal Counsel and Company Secretary Americas Regional Director Asia Regional Director Eastern and Southern Africa Regional Director West Africa Regional Director A change in the structure of the International Management Team was announced in June 2009. The International Management Team and the National Directors at 30 June 2009 are listed below: International Management Team Director Nigel Chapman James Emerson Paul Bode Ann Firth Clive Moore Sujit Basu Maja Cubarrubia Gary Walker Amarjit Atkar Roger Yates Richard Cunliffe Pia Stavås-Meier Myrna Evora Deepali Khanna John Chaloner Role Chief Executive Officer Deputy Chief Executive Officer Director of Program Director of Finance Director of People and Culture Acting Director of Information and Communications Technology Director of Sponsorship. The average number of board directors during the year was 10. Awa N’Deye Ouedraogo .

6. The surplus in the year was €16 million compared to €32 million in the previous year. 7. income grew by 2% or €8 million. Plan did not suffer any direct losses from the banking crisis during the year. Excluding both the impact of currency depreciation on non-euro expenditure and the net losses on foreign exchange included in reported expenditure. authorisation of transactions and reporting standards. including staff. Risk management The risk management policy for Pl Inc and its subsidiary Plan Limited is approved by the International Board. Management of the organisations are responsible for maintaining a sound system of internal control. The top risks faced by the global organisation are reviewed at each meeting of the Financial Audit Committee of the International Board. Plan actively assesses changes within the banking and financial services sector and constantly monitors the credit risk of its banking counterparties. Country and regional management teams compile risk registers to enable an enterprise-wide and systematic approach to the management of all risks across the global organisation. Over the year exchange rates were volatile and compared to last year this decreased total income by €13 million and total expenditure by €4 million. monitored and reported and details the responsibilities of managers within PI Inc for carrying out those activities. The controls over financial reporting include policies and procedures relating to the maintenance of records. A new global risk management strategy was adopted by the International Board in June 2007 and it is now two years into its implementation stage. 39 . Total expenditure was €452 million. A surplus was planned in order to increase PI Inc reserves in line with the reserves policy. monitoring and managing the significant risks facing it. Through this process of continually monitoring and updating risk registers. Each NO is responsible for ensuring that it has policies for identifying. including risk management. that supports the achievement of Plan’s mission and objectives. the underlying expenditure grew by €19 million or 4%. The register is presented by the International Board to the Members’ Assembly on an annual basis. which was €5 million or 1% less than the previous year. risks can be escalated and regional and country trends and emerging risks can be controlled. Excluding the impact of currency depreciation versus the euro. the resulting income and expenditure profile and ratios are not necessarily applicable to any of the individual entities. Control processes provide for the prevention or timely detection of unauthorised transactions that could have a material effect on the financial statements. but has incurred some losses on sale of investments. As the combined results represent the aggregation of PI Inc and the NOs. The Committee also reviews the other top risks on the register and questions management on those risks in order to ensure that the organisation’s appetite for risk is adequately reflected in the control environment adopted by management. It has been rolled out to all regional offices and most country offices through training sessions. 8. NOs are expected to work closely with PI Inc to ensure that Plan’s risk management processes are properly integrated. Financial overview In the year to 30 June 2009 Plan raised income of €468 million. Plan continues to review the impact of the global economic downturn and is closely monitoring trends in income. safeguards the donations received and assets and resources. Statement on internal control The International Board of PI Inc and the Boards of the National Organisations are accountable for the internal controls within the entities which they govern. At each of its meetings during the year the Financial Audit Committee has focused on one specific risk on the register for the purpose of analysis and review of the controls in place (or proposed to be put in place) to manage it. It sets out the ways in which risk should be identified. Cash and investments are spread between counterparties. These include a Global Assurance function which reports directly to the Financial Audit Committee of the International Board and conducts audits of financial and other operating areas within PI Inc and where requested by National Organisations. which was €11 million or 2% more than the previous year.

Expenditure in Asia was €76 million or 22% of program expenditure and a further 22% of expenditure or €76 million was applied to programs in Central and South America. Expenditure is categorised into different key work areas. Implementation of this system is expected to be substantially complete in the next financial year. which together reduced investment income by €2 million. latrines and housing and includes assisting communities with achieving provision from local authorities. Expenditure in the two regions of Asia and Central and South America accounted for 20% and 17% respectively of total expenditure excluding net losses on foreign exchange. Child sponsorship income in local currency increased in many NOs with particularly strong growth in Germany. Korea. which covers work in supporting the communications between sponsors and sponsored children. China. This represents all costs directly related to delivering programs including field staff and associated office and equipment spend. North America and the Asia-Pacific region. Other program areas accounted for 11% of expenditure in 2009. ‘Program support’ costs increased by 3% and ‘Field administration’ by 10%. Expenditure Africa accounts for 34% of total expenditure excluding net losses on foreign exchange. the continuing impact of winding down an agreement with the Dutch Government was partly offset by higher grant income obtained in the USA. Thailand. Grants income fell by €5 million to €86 million in the year. most of which grew in 2009. The favourable impacts in Japan and the USA were more than offset by unfavourable impacts in Australia. The balance was in Europe and North America. whilst program support costs are more variable according to projects. Trading activities remain a minor activity. represent the revaluation of non-euro balances and reflect the appreciation of the euro. Liberia and Uganda which offset decreases in some other countries as projects finished. The latter cost is relatively fixed and is impacted by inflation and exchange rate changes. which fell by 1% to €328 million in the year due to the effects of currency depreciation against the euro. Program expenditure in Africa of €151 million represented 43% of total program expenditure. 40 . as there was lower income from appeals.Income Plan mainly raises funds in Europe. This income source is relatively predictable and provides a sound financial base for longer-term planning and delivery of child-centred community development projects. including for disaster relief. Hong Kong commenced operations during 2009. ‘Habitat’ decreased by 8% compared to last year. ‘Building relationships’. This work area covers community infrastructure such as water systems. Norway. This includes some new campaigns including increased use of television advertising in countries such as the USA and the Netherlands. Excluding contributions in kind and including the effect of currency. Sweden and the United Kingdom. lower interest received on cash balances and a loss on sale of investments. Expenditure on ‘Growing up healthy’. 70% of Plan’s income is derived from regular giving through child sponsorship. In both years the main contribution in kind was food aid for Zimbabwe from the World Food Programme. Losses on foreign exchange of €7 million in 2009 and €11 million in 2008. Other operating costs of €42 million represent an increase of €1 million over last year mainly due to cost inflation exceeding cost savings. The economic environment has also had an impact leading to lower income from bequests. most of the growth in income in the year came from Germany and Japan. The newer fundraising organisations in Ireland and Switzerland both increased their sponsorship income as they became further established in the year. The cost of new software to digitise materials for use in communicating with sponsors is included in both years. Canada and the USA. child protection and child rights awareness programmes. Income was impacted by exchange rates movements compared to the euro. increased by 1% compared to the year to 30 June 2008. which covers support to primary healthcare programs. The reduction was partly due to the impact of currency depreciation. increased by 7% compared to the prior year due to an increase in food aid distributed in Zimbabwe. 16% of program expenditure in the year was on ‘Learning’ which was at the same level as last year. Additionally. Fundraising costs increased by 10% compared to the previous year to €52 million. Large increases in activity took place in Niger. The remaining €45 million of program expenditure is in Plan donor countries and the Central organisation. more than any other region. representing less than 1% of income and expenditure in both 2009 and 2008. Other contributions decreased by €2 million to €29 million in the year. the same as 2008. Contributions in kind are variable by their nature and fluctuate from year to year. Learning is a major area of focus in all regions with some major grant-funded projects adding to Plan’s core sponsorship-funded program. Expenditure on the different types of programs totalled €348 million in the year to 30 June 2009. the cost of facilitating communications between sponsored children and sponsors and activities to raise awareness of development issues. Contributions in kind totalled €19 million in 2009 compared with €11 million in 2008.

the combined financial position of Plan and also its combined results of operations. and enable the directors of PI Inc to prepare combined financial statements that comply with IFRS. PI Inc reserves are €7 million higher than required by the reserves policy set by the International Board having been €8 million lower than the policy at the end of last year. state that the combined financial statements comply with IFRS. whilst PI Inc holds the balance of €107 million. In preparing the combined financial statements. are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the combined financial position of Plan. in all material respects. were €18 million higher than at 30 June 2008 explained by a €16 million surplus for the year plus a €2 million surplus from the revaluation of the non-euro net assets and other unrealised gains. The reserves policy for PI Inc is explained in note 1f to the combined financial statements. The excess reserves will mitigate the impact of currency movements and changes in income or costs. combined cash flows and combined changes in fund balances. The directors of PI Inc confirm that they have complied with the above requirements in preparing the combined financial statements. make judgements and estimates that are reasonable and prudent. Approved by the International Board and signed on its behalf by Paul Arlman Chair 30 October 2009 41 . so far as the director is aware there is no relevant audit information of which the company’s auditors are unaware. The increase in fund balances is represented by a €16 million increase in cash and a €2 million increase in other net assets. and he/she has taken all the steps that he/she ought to have taken as a director in order to make himself/herself aware of any relevant audit information and to establish that the company’s auditors are aware of that information. They are responsible for ensuring that the combined financial statements present fairly. The directors of PI Inc. Fund balances held in the NOs account for €68 million of total reserves.Fund balances Fund balances held at 30 June 2009 of €175 million. They are also responsible for safeguarding Plan’s assets and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. the directors are required to select suitable accounting policies and then apply them consistently. together with the directors of the NOs.  Statement of directors’ responsibilities in relation to the combined financial statements The directors of PI Inc are responsible for the preparation of this annual report and the combined financial statements in respect of Plan. The directors of PI Inc confirm that. unless it is inappropriate to presume that PI Inc and the NOs will continue in business. combined comprehensive income. The directors have chosen to prepare combined financial statements for each financial year in accordance with International Financial Reporting Standards (“IFRS”). in the case of each director in office at the date the directors’ report is approved. 9. and prepare the combined financial statements on a going concern basis.

but not for the purpose of expressing an opinion on the effectiveness of internal control. whether due to fraud or error. the auditors consider internal control relevant to the preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. The procedures selected depend on the auditors’ judgment. implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement. selecting and applying appropriate accounting policies. Other matters This report. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. for reasons of good corporate governance and for no other purpose. PricewaterhouseCoopers LLP Chartered Accountants London United Kingdom 30 October 2009 Note: The Directors of Plan International. In making those risk assessments. Directors’ responsibility for the financial statements The directors are responsible for the preparation and fair presentation of these combined financial statements in accordance with International Financial Reporting Standards. the combined cash flow statement and the combined statement of changes in fund balances for the year then ended.Independent auditors’ report to the Board of Directors of Plan International. are responsible for the maintenance and integrity of the company's website. as well as evaluating the overall presentation of the financial statements. accordingly. accept or assume responsibility for any other purpose or to any other person to whom this report is shown or into whose hands it may come save where expressly agreed by our prior consent in writing. the auditors accept no responsibility for any changes that may occur to the financial statements once presented on the website. including the assessment of the risks of material misstatement of the financial statements. Auditors’ responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. Inc. 42 . and making accounting estimates that are reasonable in the circumstances. in all material respects. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the directors. Inc. The work carried out by the auditors does not involve consideration of these matters and. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a reasonable basis for our audit opinion. and the combined results of its operations and its combined cash flows for the year then ended in accordance with International Financial Reporting Standards. the combined financial position of Plan International Worldwide as at 30 June 2009. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free of material misstatement. whether due to fraud or error. in giving this opinion. and the related combined income statement. has been prepared for and only for the Directors of Plan International. including the opinion. the combined statement of comprehensive income. Inc. Opinion In our opinion. the accompanying combined financial statements present fairly. Information published on the internet is accessible in many countries with different legal requirements relating to the preparation and dissemination of financial statements. and a summary of significant accounting policies and other explanatory notes. This responsibility includes: designing. We have audited the accompanying financial statements of Plan International Worldwide which comprise the combined statement of financial position as at 30 June 2009. We do not.

206 1.757 41.c 347.590 4.099 2008 €000 Excess of income over expenditure Other comprehensive income and expenditure Unrealised gains on forward hedge deals Unrealised gains/(losses) on investments available for sale Exchange rate movements Total comprehensive income and expenditure The notes on pages 46 to 64 form part of these financial statements.408 2008 €000 Income Child sponsorship income Grants Contributions in kind Other contributions Investment income Trading income Total income Expenditure Program expenditure Fundraising costs Other operating costs Trading expenditure Net losses on foreign exchange Total expenditure Excess of income over expenditure 2a 2a 2a 2a 2a 2a 2a.915 441.371 18.243 30.872 10.b 333.519 11.030 28.093 3.099 339.288 7a 6 479 257 1.160 4.309 16.554 32.366 85. 32.b.673 2.527) 27.259 473.041 452.311 (528) (5.Combined income statement for the year ended 30 June Notes 2009 €000 328.842 3a 3a 3a 3a 3a 3a.025 4.249 7.671 19.288 Combined statement of comprehensive income and expenditure for the year ended 30 June Notes 2009 €000 16.584 4.199 40.206 90.678 51.475 47.544 43 .508 468.

582 173 50 23.640 10.202 175.784 4.200 743 57 21.686 88. The financial statements on pages 43 to 64 have been approved by the Board of Directors of Plan International.808 41. Paul Arlman Chair John Bonnycastle Director 44 .507 284 188.e 7b.893 11. Inc.449 11.929 638 29.343 40.815 9.943 578 28.Combined statement of financial position at 30 June Notes 2009 €000 147.686 2008 €000 Current assets Cash and cash equivalents Investments available for sale Investments held to maturity Other financial assets – interests in trusts Receivables and advances Prepaid expenses Inventory for trading activities Non-current assets Investments available for sale Investments held to maturity Other financial assets – interests in trusts Property. and were signed on behalf of the Board on 30 October 2009.e 7f 8 8 7h Total assets Current liabilities Bank overdrafts Accounts payable Accrued expenses Accrued termination benefits Non-current liabilities Accrued termination benefits Pension obligations Provisions for other liabilities and charges 7c 7g 7g 69 8.252 164 28.033 Total liabilities and fund balances The notes on pages 46 to 64 form part of these financial statements.729 17.569 12.e 7f 7h 131.413 216.271 125 412 12.169 66.022 59.256 216.430 344 10.348 621 27.642 4.222 198.844 9.983 9 10 Total liabilities Fund balances Unrestricted fund balances Temporarily restricted fund balances Permanently restricted fund balances 6 6 6 6 98.952 936 13.273 1.633 307 403 11.143 170.033 7b.270 599 1.068 8. plant and equipment Intangible assets Other receivables 7b.885 10.811 2.936 2.577 1.050 198.e 7b.622 12.e 7b.184 157.137 20.

311 (528) (5.018 10.360 43.527) 27.361) 26.025) (3.891 131.163) 9.020) 817 226 (4.369 7. plant and equipment Purchase of intangible assets Net cash (outflow) from investing activities Increase in cash and cash equivalents Effect of exchange rate changes Net increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year 8 2a 32. 63.099 479 257 1.328 479 257 (917) 10.378 (2.311 (528) (1.711 (2.651 8 8 3.659) 16.504) (4.202 129.Combined cash flow statement for the year ended 30 June Notes 2009 €000 16.452 21.076) 41. plant and equipment Purchase of property.288 6.097) 530 (2.256 45 .288 1.105 Cash and cash equivalents at end of year comprise: Cash and cash equivalents Bank overdrafts 147.631 6.184 99 919 1.371 18.345) (3.475 23.105 Combined statement of changes in fund balances Unrestricted €000 Temporarily restricted €000 Permanently restricted €000 Total €000 Fund balances at 1 July 2007 Excess of income over expenditure Unrealised gains on forward hedge deals Unrealised loss on investments available for sale Exchange rate movements Total excess of comprehensive income over expenditure Fund balances at 1 July 2008 Excess of income over expenditure Unrealised gains on forward hedge deals Unrealised loss on investments available for sale Exchange rate movements Total excess of comprehensive income over expenditure Fund balances at 1 July 2009 The notes on pages 46 to 64 form part of these financial statements.347 (45) (1.050 16.956) (1.449 (344) 131.206 175.274) (619) 120 196 (5.099 7.876) 14.911) 24.902 (15.762 (21.575 (15.528 25.169 55.041 66.498) 4.622 1.885 10.694) (3.506 32.672 1.528) 19.544 157.147 98.214 104.824 3.824 131.118) (1.047) (2.719 131.852 8 (4.160) (445) 281 2.022 10.494 88.991 17.213 59.105 147.653 3 (2.893 (69) 147. plant and equipment Investment income (Increase) in receivables Increase/(decrease) in payables Effects of exchange rate changes Net cash inflow from operating activities Cash flows from investing activities Investment income received Sale of investments available for sale Purchase of investments available for sale Sale of investments held to maturity Purchase of investments held to maturity Receipts from interest in trusts Sale of property.906 2008 €000 Cash flows from operating activities Excess of income over expenditure Depreciation and amortisation Loss on sale of property.844 5.

In program countries PI Inc operates through branches. Operating segments. Consolidated and separate financial statements (early adopted) »» Revised IAS 27. Plan early adopted IFRS 8. Financial instruments: Presentation. However. purposes and constitutions compatible with those of PI Inc. Pl Inc is controlled by its member NOs. All transactions and balances between entities included in the combined financial statements are eliminated. This additional information. which is contained in notes 2 and 3.Notes to combined financial statements 1. is intended to help users of the financial statements in understanding Plan’s activities but does not represent segment information as set out in IFRS 8. Basis of accounting The combined financial statements have been prepared in accordance with International Financial Reporting Standards and IFRIC Interpretations and under the historical cost convention as modified by the revaluation of certain financial instruments in accordance with IAS 39. 46 . Business combinations (early adopted) »» The improvements to IFRS (2007). b. contract or otherwise. In addition. Hedges of a net investment in a foreign operation (early adopted) »» IAS 39 and IFRS 7. The NOs are independent entities which control their own subsidiaries. Presentation of financial statements – Puttable financial instruments and obligations arising on liquidation (early adopted) »» IFRS 1 (Amendment). Inc. but have not had an impact: »» IFRS 2 (Amendment). Basis of combined financial statements The financial statements of Plan are a combination of the consolidated accounts of the 18 National Organisations (NOs) and the consolidated accounts of Plan International. Financial instruments: disclosures amendment IFRIC 9 and IAS 39 (Amendment). Embedded derivatives IFRS 1 (Amendment). c. except in Brazil where it has established a separately incorporated association (Plan International Brasil) and in Colombia where it operates through a branch and also through a fundraising foundation (Fundacion Plan Colombia). results and cash flows of Plan. Plan has chosen to provide detailed analyses of income and expenditure. Financial Instruments: Recognition and Measurement. The functional currency of the NOs and Plan Ltd is their local currency as this is the predominant currency that affects their operations. (PI Inc). they have decided to present these combined financial statements in euros. Eligible hedged items IFRS 1 (revised). Plan is not required to provide the segment information set out in IFRS 8 and decided not to disclose this information voluntarily. Share-based payment (early adopted) »» IAS 32 (Amendment). As set out in the Directors’ report. Additional exemptions. As permitted by the Standard. Transfer of assets from customers IAS 39. Principal accounting policies a. Agreements for the construction of real estate (early adopted) »» IFRIC 16. The following Standards and Interpretations of existing standards will be adopted in Plan’s combined financial statements for the year ending 30 June 2010. Group cash-settled share-based payment transactions IFRIC 18. in 2008. First time adoption of IFRS and IAS 27. Reclassification of financial assets. Consolidated and separate financial statements (early adopted) »» Revised IFRS 3. but no one member NO has the direct or indirect ability to exercise sole control through ownership. The impact is being assessed. These have not had an impact on Plan’s combined financial statements so are not listed in detail (early adopted) »» IFRIC 15. PI Inc has a wholly-owned central services subsidiary in the United Kingdom (Plan Limited). Presentation and functional currency The directors of PI Inc have concluded that the functional currency of PI Inc is the euro on the basis that this is the predominant currency affecting PI Inc’s operations worldwide. First time adoption of IFRS IFRS 7. The following Amendments and Interpretations of existing standards have been adopted in Plan’s combined financial statements for the year ended 30 June 2009. »» »» »» »» »» »» »» »» »» IFRIC 17. and IAS 1 (Amendment). the combined financial statements are prepared voluntarily in order to present the combined financial position. each NO has objectives. The basis of accounting and the accounting policies adopted by Plan in preparing these combined financial statements are consistent with those applied in the year ended 30 June 2008. There is no legal requirement to prepare these combined financial statements as PI Inc and the NOs are separate legal entities. Distributions of non-cash assets to owners The amendments published in April 2009 as part of the IASB’s annual improvements project Amendment of IFRS 2.

Interest income on debt securities is measured using the effective interest method. They are accounted for as income when received. These contributions are recognised when the relevant donor-stipulated requirements for receipt have been met and Plan is entitled to receive the income. vi) Plan benefits from the assistance provided by a large number of volunteers. iii) Permanently restricted funds are those that will not become unrestricted. Any such contributions which have been recognised in income but remain unspent at the year-end are presented within temporarily restricted funds on the combined statement of financial position.5 million which is used to finance disaster risk management work whilst fundraising is underway. including any contributions received in advance. as they arise from the accounting treatment for certain assets and liabilities: »» the net investment of funds in property. iv) Contributions in kind are recognised at fair value when received. Accounting for expenditure Expenditure is recognised in accordance with the accruals concept. Accounting for income i) Most income raised by Plan comprises child sponsorship contributions. iii) Plan receives contributions from various other sources. these contributions are paid on either a monthly or annual basis. f. and realised gains and losses on the sale of investments. Accounting for fund balances Fund balances are identified in three categories: i) Unrestricted funds are those that are available to be spent on any of Plan’s activities. Plan would be able to: »» »» »» »» complete program work that is already under way safeguard staff and secure assets in the event of civil disorder or war adjust spending plans in a controlled manner restructure field and central operations. if earlier. including legacies and trusts in which it is named as a beneficiary (but over which it has neither control nor significant influence). PI Inc has a contingency reserve so that in the event of certain operational and financial risks crystallising. is recognised either when the cash is paid across to a third party or. plant and equipment and intangible assets »» the unrealised gains/(losses) on forward foreign exchange hedge transactions »» the unrealised gains/(losses) on investments available for sale. 47 . The other unrestricted reserves include: »» a grants prefinancing reserve in PI Inc. which is therefore excluded from the combined income statement. including the majority of the grants from Government bodies and other NGOs. v) Investment income represents both PI Inc’s and the National Organisations’ interest and dividend income. ii) Temporarily restricted funds comprise: »» advance payments by sponsors »» unspent funds that have been restricted to specific purposes by donors »» contributions receivable at the year-end. are designated for specific purposes by the donors. but excluding any such amounts which are designated as permanently restricted. when an irrevocable commitment is made to pay out funds to a third party. They include endowment funds restricted by donors and statutory funds that are required in accordance with the statutes of the countries in which some NOs operate. It is not practicable to quantify the benefit attributable to this work. all of which is recognised when Plan becomes entitled to the income. including payments to the communities and other NGOs with which Plan works. the working capital reserve in PI Inc (which is a maximum of one month’s non-grant expenditure). These contributions are recognised when Plan has an irrevocable entitlement to receive future economic benefits and the amounts are capable of reliable measurement. The reserves policy of PI Inc specifies the PI Inc unrestricted reserves noted above. Amounts received in advance are presented within temporarily restricted funds on the combined statement of financial position.d. including amounts receivable from legacies and trusts. Three of these fund reserves may be categorised as accounting reserves. equivalent to one quarter’s expenditure on grants prior to reimbursement by donors »» funds which are available for future program expenditure combines the operating reserves of the National Organisations. ii) Certain contributions receivable by Plan. In general. the PI Inc contingency reserve (also equivalent to one month’s non-grant expenditure) and a disaster risk management fund of €1. e. Program expenditure which does not involve the receipt of goods or services by Plan.

The amount charged in the combined income statement in respect of such plans comprises the contributions payable by Plan in respect of the year. The amount recognised in respect of these pension plans represents the present value of the pension obligations less the fair value of the plan assets. Intangible Assets. Non-current liabilities – termination benefits and pension obligations The amount accrued for termination benefits represents Plan’s estimated obligation to employees who have an unconditional legal entitlement to termination benefits. Any change in the accrual for defined benefit pension plans is charged to the combined income statement. Costs relating to software developed internally are capitalised when the qualifying project reaches the development stage as defined in IAS 38. being those leases which do not transfer substantially all the risks and rewards of ownership of the related asset. Depreciation and amortisation are provided under the straight-line method over the following estimated useful lives of the assets: Buildings 5 . Realised gains and losses arising from changes in the fair value of assets available for sale are included in the combined income statement in the period in which they are realised. Property.5 years Land is not depreciated. on an annual basis.10 years Intangible assets: Purchased software Lower of 5 years or the period of the licence Other intangibles 3 . plant and equipment and intangible assets are stated at cost less accumulated depreciation and amortisation and impairment losses. as adjusted for unrecognised prior service costs/benefits and unrecognised actuarial gains/losses. donated or developed internally. In the case of equity securities classified as available for sale. j. 48 . l. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and deposits held with banks which have a maturity date of less than three months from the date the deposit was made. Unrealised gains and losses are recorded in a separate category of reserves. Other financial assets – interests in trusts Plan is a beneficiary of certain trusts administered and managed by third parties. They are carried in the combined statement of financial position at cost. Investments Investments that Plan has the intent and ability to hold to maturity are classified as held to maturity and are included in either current or non-current assets as appropriate. Operating leases Operating leases. In such cases the cumulative loss is removed from reserves and recognised in the combined income statement. Investments available for sale are carried at fair value. A number of Plan entities maintain defined contribution pension plans. are included in expenditure on a straight-line basis over the lease term. For the purposes of the combined cash flow statement. either under local statute or their employment contract. Pension obligations (and costs) are measured using the projected unit credit method. k. h. which is either purchased. plant and equipment and intangible assets Property. Any impairment is recognised in the combined income statement in the year in which it occurs. whilst investments held to maturity are carried at amortised cost. cash and cash equivalents are stated net of bank overdrafts. any cumulative actuarial gains/losses that exceed 10% of the greater of the pension obligation or the fair value of the plan assets are spread over the expected average remaining working lives of employees participating in the plan. i. a significant or prolonged decline in the fair value of the security below its cost is considered an indicator that the securities are impaired.50 years Equipment 3 . For individual pension plans. Past service costs/benefits are spread over the average period until the amended benefits become vested. in the case of intangible assets not yet available for use. plant and equipment and intangible assets are subject to review for impairment where there is an indication of a reduction in their recoverable amount or. Intangible assets represent software held for internal use. All other investments held by Plan are designated as available for sale and are included in current assets unless it is anticipated that they will not be sold within 12 months of the balance sheet date. Plan assesses at each balance sheet date whether there is objective evidence that a financial asset is impaired. Property.g. Certain Plan entities maintain defined benefit pension plans. Plan’s interests in these trusts are recorded at fair value and classified as current or non-current assets as appropriate. Gains or losses on disposals in the year are included in the combined income statement.

these contracts are assessed on inception and are designated and qualify as cash flow hedges. The contracts are recorded at fair value and. Judgement is required to ensure that the capitalised cost of developing software represents the expenditure incurred between establishing technical feasibility and the asset being ready for use. v) Restricted funds . Financial Instruments: Recognition and Measurement. to fulfil its aims. judgement is involved in assessing when Plan becomes unconditionally entitled to receive the income. vi) Termination benefits . Taxation As a registered charity PI Inc has no liability for taxation. as follows: i) Income recognition . Funds spent through such third parties are recognised as expenditure at the earlier of when cash is paid or when an irrevocable commitment is made to pay.Plan may use third party organisations.judgement can be required in determining whether the conditions laid down by a donor are sufficient for the related income to be categorised as restricted. Hedging transactions With effect from 2007 PI Inc has entered into forward foreign exchange contracts to hedge certain of its exposures to exchange rate movements on forecasted expenditure in currencies other than the euro. where the hedge is effective. such as communities in program countries and fellow NGOs. The carrying values of such assets are reviewed annually if they are not yet available for use and when changes in scope or purpose take place. In some situations. ii) Expenditure recognition . Under IAS 39. iv) Value of intangible assets . Assessment of the value in use of such assets requires assumptions to be made about activities in future periods. o. for example where a project covers more than one domain. employees have an unconditional legal entitlement to termination benefits. Determination of useful economic life involves judgement and for current Plan intangibles is between three and five years for internally developed software and the lower of five years or the period of the licence for purchased software. Judgement can be required in determining whether the commitments provided to these organisations are irrevocable. 49 . Foreign exchange accounting Transactions in foreign currencies are recorded at the rate of exchange ruling on the date of the transaction or at average contracted rates. These estimates and judgements are based on assumptions that are considered reasonable in the circumstances. Exchange differences arising are included in the combined income statement.m. The translation differences arising are included in the combined statement of comprehensive income. regardless of the reason for leaving. to ensure that they do not exceed the recoverable value. the unrealised gains or losses are recognised in the combined statement of comprehensive income. The income and expenditure of NOs and Plan Ltd are translated at weighted average monthly exchange rates. These gains or losses are transferred to the combined income statement in the period in which the hedged expenditure or income is recognised.income is recognised when unconditional entitlement has been demonstrated. either under local statute or their employment contract. income and expenditure and the related disclosures. the regular contributions received from sponsors are classified within unrestricted funds. n. Judgement is sometimes needed in allocating expenditure. With the exception of amounts received in advance. having regard to historical experience. Accounting estimates and judgements The preparation of the combined financial statements requires the use of estimates and judgements in determining the reported amounts of assets.expenditure is analysed between certain program groupings (called domains) and activities. Establishing the recoverable value of intangible assets is a further judgemental process since active markets do not exist for internally developed software. for example in relation to contributions designated for specific purposes by the donor and income from legacies. Estimation is required in quantifying the obligation arising from these entitlements. iii) Expenditure allocation . Monetary assets and liabilities denominated in foreign currencies are translated at the year end exchange rates. Actual results may differ from these estimates. many of the countries in which Plan operates. as set out in note 3 to the combined financial statements. Certain accounting policies have been identified as involving particularly complex or subjective judgements or estimates. The assets and liabilities of these entities are translated into euros at year end exchange rates. liabilities. sterling and the US dollar.expenditure related to the acquisition or development of software is capitalised and amortised over its useful economic life. PI Inc’s subsidiary Plan Ltd is liable to UK taxation but donates all taxable profits to Plan International (UK) under a deed of covenant.

Income a.143 4.587 12.941 28.680 82.240 (1.786 2.748 39.918 (4.041 31.842 Trading income Total income 50 .2.457 44.965 312.259 473.025 4.747 63.488 2.015 10 4.590 4.162 12.243 1.139 5.203 5.877 330.085 13.408 2008 €000 333.086 646 26.018 17.110 99.030 1.133 28.400 13.211 4.317 1.259 473.769 19.649 30.540 27.204 5.728 94.583 4.508 468.614 21.900 4.582 87.519 11.357 61.757) 469.366 85.080) 2.160 4.627 47.968 21. Income by source 2009 €000 Child sponsorship income Grants Contributions in kind Bequests Project sponsorship and appeals Other contributions Interest and dividend income (Loss)/gain on sale of investments Investment income Trading income Total income 328.508 468.291 65.541 20.842 b.374 53.671 19.511 1.553 15.504 34.884) 463.613 (4.431 51.673 3.408 2008 €000 12. Income by location 2009 €000 Belgium Denmark Finland France Germany Ireland Netherlands Norway Spain Sweden Switzerland United Kingdom Europe Canada United States North America Australia Hong Kong Japan Korea Asia Other Intragroup elimination 12.206 90.741 50.831 43.703 22.961 5.

404 50.554 Examples of the types of expenditure included within each of the above categories are: Growing up healthy: food aid.699 51.370) (2.695 59.774) (3.757) 10. costs of centrally developed computer software for field programs. communication costs.674 1. training communities in planning and managing projects and natural resource management.678 51.739 4.505 36.309 Field €000 Total 2008 €000 Growing up healthy Learning Habitat Livelihood Building relationships Program support Field administration Development education Technical support Advocacy Program expenditure Fundraising costs Other operating costs Trading expenditure Net losses on foreign exchange Total expenditure 14.931 36.041 452.981 12. building and equipping clinics and HIV/AIDS and STD programs.157 Intra-group & exchange €000 Total 2009 €000 53.160 339.158 50. Learning: teacher training.905 34. administration.724 8.019 4. building latrines.522 12.043 32.381 26.894 37.767 3. Building relationships: organising communications between sponsors and sponsored children including associated logistical costs and cost of software to digitise communications materials.505 52. 51 . Livelihood: farming resources.200 10.515 56.740 214 1. Expenditure by domain National Organisations €000 Growing up healthy Learning Habitat Livelihood Building relationships Program support Field administration Development education Technical support Advocacy Program expenditure Fundraising costs Other operating costs Trading expenditure Net losses on foreign exchange Total expenditure 14.464 15.387) (4.674 5.419 56.584 441. Field administration: rent of offices.915 6.337 8.249 7. Technical support: professional and specialist advice provided by NOs to support the technical quality of program work in the field. housing improvements.169 255 11.884) 7.064 347. office equipment and supplies.710 9.381 Central organisation €000 Intra-group & exchange €000 (1.757 41.894 37.921 67. Development education: activities to increase public knowledge and understanding of poverty and vulnerability issues which prevent children from realising their full potential. vehicles for visiting communities.3.740 2. policies or behaviour to improve the lives of children where not fully integrated with other program areas.041 2.905 34. microfinance and financial management training and vocational training.586 45. malaria prevention.109 32.532 3. Program support: field program management and logistics.777 9.532 40.129 611 294.739 1.572 900 303.315 7.740 294.679 294.299 National Organisations €000 Field €000 53.210 69. guards.110) (4.575 116.366 50. child protection and promotion of child rights.811 56.093 426.915 441.472 Central organisation €000 116 1.645 16.472 303.760 2.729 438 12.379 10. accounting and compliance staff.581 9.724 804 2.419 56.511 28. child media and other recreational activities.193 302. training health workers and preventative health education.811 56. building and equipping classrooms. coordinating field programs.027 7. human resource management.872 10.050 4.119 26.701 40.660 36.475 47. Fundraising costs: marketing costs associated with attracting new sponsors and other donors.761 9.969 108.977 29.761 16.199 40. Expenditure a.872 112.252 (2. Advocacy: campaigns to change legal frameworks.699 36.252 28.337 949 3. Habitat: building wells and water systems.249 120.678 15.616 33.

Other operating costs: general management, finance, human resource and information technology costs of administrative systems and the cost of handling funds received. Trading expenditure: cost of merchandise and operations associated with on-line shops and service subsidiaries of NOs. Net losses on foreign exchange: net losses arising on the retranslation of monetary items denominated in currencies other than the functional currency of the relevant entity. This reflects the appreciation of the euro. Where applicable, each of the above categories includes salaries, project management and supervision and disaster preparedness and response programs.

3b. Expenditure by location
(i) National Organisations 2009 €000 Belgium Denmark Finland France Germany Ireland Netherlands Norway Spain Sweden Switzerland United Kingdom Europe Canada United States North America Australia Hong Kong Japan Korea Asia Trading expenditure Total National Organisation expenditure 3,685 2,092 5,146 3,434 16,312 1,259 15,195 7,793 4,406 5,903 878 10,650 76,753 16,661 11,784 28,445 4,662 458 4,906 826 10,852 4,249 120,299
2008 €000

3,456 1,836 4,885 3,523 14,186 1,315 13,768 8,883 2,879 5,136 623 12,368 72,858 16,061 9,675 25,736 4,496 4,678 764 9,938 3,872 112,404


(ii) Field 2009 €000 Bangladesh Cambodia China India Indonesia Laos Nepal Pakistan Philippines Sri Lanka Thailand Timor Leste Vietnam Bangkok regional office Asia Bolivia Brazil Colombia Dominican Republic Ecuador El Salvador Guatemala Haiti Honduras Nicaragua Paraguay Peru Panama regional office Central and South America 6,827 4,312 6,757 10,143 8,201 506 6,673 4,203 8,578 5,949 3,568 1,869 6,506 2,291 76,383 9,540 4,210 9,795 4,496 7,656 6,334 7,538 6,086 5,230 4,462 3,856 4,633 2,680 76,516
2008 €000

5,853 2,841 4,873 12,187 10,368 325 6,471 5,441 7,459 5,878 2,580 1,524 5,779 2,374 73,953 8,727 4,236 11,152 4,327 7,615 6,188 8,579 6,381 4,883 4,535 3,621 5,317 2,137 77,698

Albania Egypt Ethiopia Kenya Malawi Mozambique Rwanda Sudan Tanzania Uganda Zambia Zimbabwe Johannesburg/Nairobi regional office Eastern and Southern Africa

420 4,528 5,069 9,808 4,399 1,258 1,837 7,116 4,953 8,154 7,616 26,914 2,722 84,794

1,225 4,600 4,676 10,435 5,455 1,088 854 6,177 4,881 7,681 8,990 16,853 3,335 76,250

Benin Burkina Faso Cameroon Ghana Guinea Guinea Bissau Liberia Mali Niger Senegal Sierra Leone Togo Dakar regional office West Africa Hope for African Children Initiative Total field expenditure Expenditure excludes net losses on foreign exchange.

5,531 9,556 5,315 3,446 5,239 2,704 3,144 5,560 5,525 6,494 4,246 4,613 4,406 65,779 303,472

4,363 10,225 4,384 4,608 6,571 2,782 1,448 7,079 3,283 6,935 4,186 5,666 4,887 66,417 422 294,740


3c. Expenditure by type

2009 €000 154,398 119,584 18,347 23,049 40,744 25,959 16,528 13,222 7,653 25,784 7,041 452,309

2008 €000

Project payments Employee salary costs Other staff costs Consultants and other professional costs Marketing and media Travel and meetings Communications Rent and related costs Depreciation and amortisation Supplies, vehicles and other office costs Net losses on foreign exchange Total expenditure



155,304 110,308 19,538 21,131 39,957 24,431 16,714 12,178 6,852 24,226 10,915 441,554

4. Employee information
Average number of employees 2009 Number Field National Organisations Central organisation 7,245 823 144 8,212
2008 Number

Salary costs 2009 €000 75,288 35,447 8,849 119,584
2008 €000

6,952 794 147 7,893

68,529 31,711 10,068 110,308

5. Remuneration of key management
The average number of people designated as key management of Plan, including the 18 NOs, for the year ended 30 June 2009 was 42 (2008: 40). This includes the members of the Board of Directors of PI Inc, who do not receive any remuneration for their services. The remuneration payable to other members of key management was as follows: 2009 €000 Salaries and short-term employee benefits Post-employment benefits Termination benefits 3,958 204 4,162
2008 €000

3,964 198 44 4,206

The post-employment benefits principally comprise contributions payable to defined contribution pension schemes. There are no longterm incentive schemes for key management.


plant and equipment and intangible assets Unrealised (losses)/gains on forward foreign exchange hedge contracts Unrealised gains/(losses) on investments available for sale Funds allocated to future program expenditure Grants prefinancing reserve Total unrestricted fund balances Temporarily restricted fund balances Advance payments by sponsors Donor-restricted contributions not yet spent Other restricted funds Total temporarily restricted fund balances Permanently restricted fund balances Donor-restricted fund balances Statutory fund balances Total permanently restricted fund balances Total fund balances Cumulative foreign exchange differences included within fund balances 22.033 55.910 21.755 16.858 41.371 (917) 7.265 88. 55 .202 175.077 (1.885 8.050 (6.022 15.734 9.336 1.565 66.788 10.995 10.858 41.672 98 1 99 16.207 1.417) (253) (2.118) (5.250 2.311 (528) 19.527) 22.058) (60) (1.711 (51) 6 (45) 33.631 8.250 2.184 157.084) 11.808 26.910 21.184 157.559 1.071 - The fund balances presented in the combined financial statements are not available for distribution.506) (82) (323) (1.566 20.214) (888) 7.6.498) (1.457 63.478 4.549 48.022 15.734 9.405 (1.169 15.369 659 260 919 1.064 (487) (9) (421) (917) 608 283 478 1.265 88.771 2.333 (1.736 59.011 204 207 55.347 129.371 1.050 (6.163 (275) (41) 44.844 7.844 7.586) 569 25.843) Unrestricted fund balances Net investment in property.643 (44) 6.528 17.256 (4. Fund balances 30 June 2008 €000 Additions/ (reductions) €000 Translation differences €000 30 June 2009 €000 22. plant and equipment and intangible assets Unrealised (losses)/gains on forward foreign exchange hedge contracts Unrealised (losses)/gains on investments available for sale Funds allocated to future program expenditure Grants prefinancing reserve Total unrestricted fund balances Temporarily restricted fund balances Advance payments by sponsors Donor-restricted contributions not yet spent Other restricted funds Total temporarily restricted fund balances Permanently restricted fund balances Donor-restricted fund balances Statutory fund balances Total permanently restricted fund balances Total fund balances Cumulative foreign exchange differences included within fund balances 22.214) 335 479 257 11.024 3.450 1.736 59.181 98.574 35.527) (5.911) (828) (1.238 (649) 5.835 - 30 June 2007 €000 Additions/ (reductions) €000 Translation differences €000 30 June 2008 €000 Unrestricted fund balances Net investment in property.506 (687) 1.450 1.163 (275) (41) 44.

At 30 June 2009 the open forward contracts had settlement dates of up to 12 months compared to 2008 when the open forward contracts had settlement dates as at 30 June 2008 of less than one month from the year-end date.3 million).335) (2.437) (3.679) (3. whereas at the end of the previous year exposures had only been hedged for the following month and the majority of hedging for the year to 30 June 2009 took place within the financial year. Plan’s policy is to be risk averse and not to take speculative positions in foreign exchange contracts or any derivative financial instruments.510) (517) (459) (386) (344) (238) (227) (103) (248) 3. Plan seeks to minimise the potential adverse effects of these financial risks.700) (3. 56 .447) (4. sterling and US dollars. Risk management is carried out under policies approved by PI Inc’s Board of Directors.293) (3. Market risk (i) Foreign exchange risk Plan’s NOs receive the majority of their income and incur expenditure in their domestic currency and therefore have a natural hedge against exchange rate fluctuations. a.2 million (2008: loss of €0.816) (2. The amounts purchased/sold under these contracts were: 2009 €000 Purchase of : Kenya shilling India rupee Uganda shilling Indonesia rupiah Colombia peso Vietnam dong Philippine peso Zambia kwacha Peru nuevo sol Egypt pound China yuan Malawi kwacha Brazil real Tanzania shilling Dominican Republic peso Thai baht Ghana cedi Sale of : Euro 2008 €000 (9. more currencies fulfilled PI Inc’s hedging criteria at 30 June 2009. Financial risk management Plan’s activities expose it to a variety of financial risks: market risk (including foreign exchange risk. which cover around 30% of expenditure. Forward foreign exchange contracts equivalent to 50-70% of the forecast monthly expenditure are entered into where the country of operation is economically and politically stable. PI Inc faces exchange rate exposure as expenditure is not incurred in the same currencies as income and some income is received in currencies other than the euro.008) (2. interest rate risk and price risk). where a hedging product is available and where this level of expenditure is equivalent to a marketable forward amount for the relevant currency.826) (4. At 30 June 2009.004) (5. credit risk and liquidity risk.878) (63. PI Inc also enters into forward foreign exchange contracts to manage certain of its exchange rate exposures. The hedging policy approved by the International Board uses forward foreign exchange contracts with up to 15 months maturity to purchase field country currencies. principally in the euro.855) (3. PI Inc uses natural hedges.7. In addition.910) (2. The purpose of PI Inc’s hedging policy is to protect against the risk that there could be a significant change in the funds available for program expenditure due to exchange rate fluctuations. PI Inc had hedged exposures for the year to 30 June 2010 under forward contracts which were taken out in May and June 2009.325) (1.308 786 The increase in value of forward contracts at 30 June 2009 compared to the previous year end is due to hedging for longer periods and for more currencies.759) (2. Valuing these contracts using appropriate forward rates of exchange at the balance sheet date showed a net unrealised gain of €0.901) (3.337) (3.

449 2. Cash and investments are held in many currencies and yields in the year to 30 June 2009 ranged from 0.080 76 754 739 1.952 155.311 (1.586) (275) 755 (551) 204 (275) (275) At 30 June 2009. These securities are held in six NOs which mitigates the price risk arising from investments. investment income for the year and fund balances at 30 June 2009 would have been €0.095 181 599 780 654 1.7 million higher/lower.449 3.1 year €000 1 . then income and fund balances would have been €6 million higher/lower.502 2.738 743 1. An analysis of the movements in this fund balance is shown below: Notes 2009 €000 98 381 479 (275) 204 2008 €000 Net gains/(losses) from changes in fair value Net gains transferred to combined income statement Total addition to fund balance Balance at start of year Balance at end of year The balance at end of year is shown within: Receivables and advances Accrued expenses Total balance at end of year 6 6 6 (2.837 1.903 743 135.569 1.4 million) higher/lower.805 599 138.02% to 7. if interest rates had been 50 basis points higher/lower with all other variables held constant.334 57 . In view of this and the fact that interest income is small in relation to total income. (ii) Price risk Plan is exposed to equity and debt security price risks because of investments held to maturity or investments available for sale. if the euro had weakened/strengthened against all other currencies by 10% with all other variables held constant. The revaluation adjustments arising from these contracts are recorded in a separate category of unrestricted fund balances called ‘unrealised (losses)/gains on forward foreign exchange hedge contracts’.014 173 150.893 3. The maturity profile of bank deposits and interest bearing investments is shown below: 0 .526) 3.459 131.3 years €000 Over 3 years €000 30 June 2008 €000 Cash and cash equivalents Current asset investments available for sale Current asset investments held to maturity Non current asset investments available for sale Non current asset investments held to maturity Total at 30 June 2008 131.213 4. Assuming that equity indices had increased/decreased by 5% with all other variables held constant and that all Plan’s equity investments moved in line with the index.874 Cash and cash equivalents Current asset investments available for sale Current asset investments held to maturity Non current asset investments available for sale Non current asset investments held to maturity Total at 30 June 2009 147.The forward foreign exchange contracts are designated as cash flow hedges and included in the combined financial statements at fair value.4 million (2008: €0.264 748 2. then other comprehensive income and fund balances would have been €0.225 0 .893 2.1 year €000 1 . (iii) Interest rate risk All bank deposits had a maturity date of less than one year and almost all interest-bearing investments had a maturity date or interest reset date of less than three years in the year to 30 June 2009 and the previous year.354 173 1.206 599 2. At 30 June 2009. Each NO sets its own investment policy. changes in interest rates do not currently present a material risk to Plan.15%.3 years €000 Over 3 years €000 30 June 2009 €000 147.

459 7.582 173 1.805 599 6.228 434 8. but this is not always possible having regard to the countries in which Plan operates.b.638 Plan’s policy is to hold cash and investments with institutions with short term ratings of at least A2 or equivalent.4 million) net of provisions.342 7.461 10.462 465 7.130 6. Receivables and advances include small loans advanced under microfinance schemes that sometimes carry a high risk of default.449 131.754 7.773 112 112 3.130 10.432 147.533 2.018 436 7.200 743 2.635 173 1.834 599 138.502 2.243 12. Bank deposits & cash €000 Debt securities €000 Equities €000 30 June 2009 €000 Rated A or better Cash and cash equivalents Current asset investments available for sale Current asset investments held to maturity Non-current asset investments available for sale Non-current asset investments held to maturity Total rated A or better Other Cash and cash equivalents Current asset investments available for sale Non-current asset investments available for sale Total other Total Cash and cash equivalents Current asset investments available for sale Current asset investments held to maturity Non-current asset investments available for sale Non-current asset investments held to maturity Total cash and investments 140.893 Bank deposits & cash €000 3.319 6.182 743 1.488 6.885 6.626 743 1. which amounted to €0. Any large receivables due from individual organisations generally comprise grants receivable from public bodies.981 Debt securities €000 7.449 3.662 140.432 947 403 8.782 147.173 21.952 7. The table below shows the combined cash balances held by PI Inc.130 125.927 125. Rating 30 June 2009 Balance €000 31.805 599 6.354 173 1.359 900 403 1.319 131.585 906 436 1.261 .536 30 June 2008 €000 Equities €000 Rated A or better Cash and cash equivalents Current asset investments available for sale Current asset investments held to maturity Non-current asset investments available for sale Non-current asset investments held to maturity Total rated A or better Other Cash and cash equivalents Current asset investments available for sale Non-current asset investments available for sale Total other Total Cash and cash equivalents Current asset investments available for sale Current asset investments held to maturity Non-current asset investments available for sale Non-current asset investments held to maturity Total cash and investments 58 125. Other receivables and advances are spread across all the countries in which Plan operates and this minimises the exposure to credit risk.338 386 25.270 599 146. Cash and investments are analysed below into those held with institutions with short term ratings of A or better and those held with other institutions.952 164.952 7. its subsidiary and the NOs with the five largest bank counterparties at the balance sheet date.498 7.461 7.773 131.328 31 7.893 11.449 11.934 47 47 3.738 743 1.432 7.307 173 1.319 1.461 140.303 8. Investments held to maturity are corporate and government bonds.556 29 6. Credit risk Credit risk arises mainly on cash and cash equivalents.952 155.4 million (2008: €0. The aggregate maximum credit risk at 30 June 2009 was €179 million (2008: €160 million).893 147.502 2.124 Rating 30 June 2008 Balance €000 Counterparty A Counterparty B Counterparty C Counterparty D Counterparty E A1 A1 A1 A1 A1 A1 A1 A1 A1 A1 35.936 2.117 28.

502 31 1. investments held to maturity and available for sale investments is based on market prices obtained from financial institutions at the balance sheet date.929 11.974 3.952 2. As at 30 June 2009.805 29 2.948 17.530 147. Fair value The fair value of investments held to maturity at 30 June 2009 was €3.893 658 993 8. The fair value of the forward foreign exchange contracts.952 Cash and investments at 30 June 2008 were held in the following currencies: Cash and cash equivalents €000 Current asset Current asset investments investments held to maturity available for sale €000 €000 Non current Non current asset asset investments investments held to maturity available for sale €000 €000 Total €000 US dollar Euro Sterling Yen Canadian dollar Norwegian krone Other 8.320 10. Cash and investments Cash and investments at 30 June 2009 were held in the following currencies: Cash and cash equivalents €000 Current asset Current asset investments investments held to maturity available for sale €000 €000 Non current Non current asset asset investments investments held to maturity available for sale €000 €000 Total €000 43.926 16. Plan uses bank overdrafts to meet short term financing requirements.018 9.3 million and the realised loss was €1. the aggregate value of these bank overdrafts was €0.536 Euro Canadian dollar US dollar Yen Norwegian kroner Swedish kronor Australian dollar Sterling Other 42.177 13. The fair value of cash and cash equivalents.936 2.596 32.974 8.596 31. d.270 599 599 15. All cash.177 13.200 743 743 436 1.152 1.449 7.261 There were no impairment provisions on available for sale financial assets in 2009 or 2008.1 million whilst the realised gain was €0. There were no realised or unrealised gains or losses on investments held to maturity. Therefore liquidity risk is kept to a minimum. This is reflected in the combined statement of financial position where current assets of €188 million are over six times larger than current liabilities of €28 million.3 million).361 19.582 173 173 403 1. investments and other monetary items held in foreign currencies at 30 June were converted to euros at the spot exchange rate on that date.779 11. e.647 9.699 654 11.698 10.698 10.315 49.845 17. to these combined financial statements.462 131.368 10.c. Liquidity risk Plan commits to expenditure only when funds are available and seeks to maintain minimum reserves as set out in note 1 f.240 10.969 49.938 21.1 million (2008: €0.240 10.3 million and the unrealised loss was €0.561 164.893 11. receivables and advances and accounts payable is in line with their carrying values in the combined financial statements.4 million.596 22.484 17. 59 .3 million). On investments available for sale the unrealised gain was €0.493 10.693 16.218 629 2.239 11.234 146.2 million (2008: €1.

784 Current assets 2008 €000 Non-current assets 2009 2008 €000 €000 2. Interests in trusts Plan has a right to receive future income from certain trusts set up by third party donors.158 3.f. as appropriate. based on the discounted value of the expected future cash receipts or the value of the assets held by the trust. The arrangements vary from trust to trust. the fair value of these interests amounted to €1.067 2.542 7.493 33 297 1. As at 30 June 2009.8 million (2008: €1. g. 60 . (i). All other financial liabilities are held at amortised cost. but in general Plan has an irrevocable right to participate in the income generated by the trust and/or will receive a share of the capital held by the trust at some future date.8 million). Plan’s interests in these trusts are recorded at their fair value. h.446 9.737 11 493 3.0 million (2008: €1.530 23. Financial liabilities Forward foreign exchange contracts are held at fair value as set out in note 7 a.642 91 246 241 578 145 199 34 243 621 Receivables and advances are stated net of provisions amounting to €2.6 million).730 21. Receivables and advances Receivables and advances were held in the following currencies: 2009 €000 US dollar Euro Sterling Yen Canadian dollar Norwegian kroner Other 3.882 7.007 3.

4 million).348 22.345 (3.termination benefits and pension obligations” by independent actuaries.6 million (2008: €3. 61 .266 26.233 (82) 10 (35) 9.011 22. Pension plans PI Inc operates two defined contribution pension plans for its expatriate employees.882 10.119 24.047 (73) 104 (1. The amount recognised on the combined statement of financial position in respect of the defined benefit pension plans has been calculated on the basis described in accounting policy “1l .902 53.909 4.939 10.852 (3.8.025) (1.248 34.964) 168 (1.420 (2.570) (10) (544) 28.922 7.703) 163 (605) 41.085 8.595 239 (192) (272) (375) 3.068 12.181 3.823) (76) (700) 24.943 9.453 14. there are a variety of plans for other employees in the 48 developing countries in which PI Inc operates.933 13.Non-current liabilities .390 4. 9.815 8.392 (3.229) (2.966) (350) (885) 27.198 (2.6 million) relating to internally generated software for internal use which is in the course of construction.0 million (2008: €2. These pension plans are a mixture of defined contribution pension plans with defined benefit pension plans being operated by two NOs.198 (2.344 2.516 199 (143) (274) (185) 2.778) 56.959 31.156) (104) (1.149) 35.833 3.355 2.113 237 (86) (214) 69 2.163 Included in intangible assets is €1.205 39. in the 18 NOs and their subsidiaries and in Plan Ltd.976 4.343 5.813) (1.185 (2.694 (2.357 3.106 (2. plant and equipment and intangible assets Land and buildings €000 Equipment €000 Tangible assets €000 Intangible assets €000 Total €000 Cost Prior year 1 July 2007 Additions Disposals Reclassifications Exchange adjustments 30 June 2008 Current year movements Additions Disposals Reclassifications Exchange adjustments 30 June 2009 Accumulated depreciation and amortisation Prior year 1 July 2007 Charge for the year Disposals Reclassifications Exchange adjustments 30 June 2008 Current year movements Charge for the year Disposals Reclassifications Exchange adjustments 30 June 2009 Net book value: 30 June 2009 30 June 2008 4. Funding of the defined benefit pension plans is determined by local pension trustees in accordance with local statutory requirements and local actuarial advice.748 5. In all cases. The trustees of the defined benefit pension plans consider that their plans are adequately funded.653 (2.367 6.504 (110) (163) (510) 18. In addition. Contributions to defined contribution pension plans totalled €2.904 4.484) 204 (613) 26.272) 33.254) 16.906 4.468 (59) 350 (387) 6. Property.385 4.995 496 (119) (296) 172 4. schemes are governed by local statutory regulations and pension fund assets are held independently of Plan’s assets.461 2.700 8.183 (2. one for US citizens and one for non-US citizens.524) 39.584) 459 (777) 37.384 (2.129 1.115) 60.089 4.652) (579) 38.

618) The movements in the plan assets at fair value are as follows: 2009 €000 At 1 July Expected return on plan assets Actuarial gains/(losses) Employer contributions Employee contributions Benefits paid Management fees Other Currency translation effect At 30 June Actual return on plan assets 4.618) (290) (351) (126) 641 102 (13) 72 (5.The amounts recognised in expenditure for defined benefit pension plans are as follows: 2009 €000 Current service cost Interest cost Return on scheme assets net of administration cost Past service cost Actuarial losses Other Total 290 351 (240) (13) 9 64 461 2008 €000 293 289 (194) (13) 7 36 418 The movement in the net liability recognised in the combined statement of financial position for defined benefit pension plans is as follows: 2009 €000 At 1 July Total expense (as above) Contributions paid Other Currency translation effect At 30 June (259) (461) 604 (5) (4) (125) 2008 €000 (481) (418) 640 (259) The movement in the present value of the defined benefit obligation is as follows. all arising in plans that are wholly or partly funded: 2009 €000 At 1 July Current service cost Interest cost Expected employee contributions Actuarial loss Benefits paid Other Currency translation effect At 30 June (5.335) (293) (289) (94) 325 94 (30) 4 (5.627 (618) 62 .583) 2008 €000 (5.311 130 2008 €000 4.627 240 259 604 110 (102) (369) (11) (47) 5.568 194 (605) 617 126 (94) (207) 30 (2) 4.

5 million.568 (767) 5.5% 323 The expected long term return on plan assets has been determined with reference to the long term asset mix and with reference to rates of returns that are expected to be generated on these assets. Assumptions regarding future mortality experience are set based on advice in accordance with published statistics and experience in each country. Provisions for other liabilities and charges Provisions for other liabilities and charges are as follows: 2009 €000 Split interest trusts Other Total provisions for other liabilities and charges 148 264 412 2008 €000 127 276 403 63 .402 5.618) 4.248 457 6. Expected contributions to the plans for the year ending 30 June 2009 are €0.791 6.618 4.9-6.583) 5.0-6.335 4.5-3.627 (991) (110) 842 (259) The range of assumptions used in the actuarial valuations of the defined benefit pension plans are as follows: 2009 Weighted average assumed discount rate Weighted average expected long term return on plan assets Weighted average future salary increase Cost of living adjustments for pensions in payment Number of members 5.Amounts recognised in the combined statement of financial position for defined benefit pension plans are as follows: 2009 €000 Actuarial present value of defined benefit obligation Plan assets at fair value Fund deficit Unrecognised pension asset Unrecognised prior service benefits Unrecognised actuarial losses Total (5.0% 1.0% 1.583 5.0% 336 2008 5. These rates of return are chosen consistent with the term and the currency of the related obligation.627 (991) 5.4% 5. Historical information on the defined benefit pension plans is below: 2009 €000 Defined benefit obligation Fair value of plan assets as at end of year Fund (deficit)/surplus 5.3-2.4-6.323) 10.3-3.0% 0.9% 5.311 (272) 2008 €000 2007 €000 2006 €000 2005 €000 5.079 (1.75-3.0-5.311 (272) (26) (97) 270 (125) 2008 €000 (5.0% 1.

4 million (2008: €0. b.7 million).195 567 872 19 6.164 7.11. Contingencies and commitments a.222 6. Lease terms vary by location. PI Inc and Plan Ltd.794) 79 79 (70) 9 (15) 339 333 Fundación Plan Colombia based in Colombia was treated as a related party in the year to 30 June 2007 but from 1 July 2007 is classified as a subsidiary as Plan exercises control.596 10.370 2. The movements in net assets for the year to 30 June are as follows: 2009 €000 Excess of income over expenditure Exchange rate movements Net increase for the year Reclassification of Fundación Plan Colombia as subsidiary Aggregate fund balances at beginning of year Aggregate fund balances at end of year 274 (3) 271 333 604 2008 €000 2008 €000 2. the outcomes of which are uncertain. Capital commitments Contracts for capital expenditure not provided in the financial statements amount to approximately €0. The objective of the entity is to raise donations within India and from Indian sources overseas to support child-centred community development projects.2 million (2008: €7.873 (1.235 11. The income and expenditure of this related party for the year to 30 June is as follows: 2009 €000 Income Expenditure Excess of income over expenditure There were no amounts owing to or from Plan India at 30 June 2009 or 30 June 2008. 64 . Plan International India Chapter trades as Plan India and also delivers its own programs in India.350) 274 1. Total future minimum operating lease payments are as follows: At 30 June 2009 Other operating leases Total €000 €000 639 929 58 At 30 June 2008 Other operating leases €000 Rent €000 Rent €000 Total €000 Within one year Between one and five years After 5 years 6.9 million (2008: €1.498 2.214 12. Plan has non-cancellable operating leases for buildings occupied by several National Organisations.407 2. Related parties Plan International India Chapter based in India (Plan India) is not a National Organisation and is not controlled by PI Inc or any of the National Organisations. Operating leases Plan’s combined rent expense for the year was €8. which is therefore regarded as a related party. c. PI Inc has no equity interest in this entity.263 10.6 million).830 11. PI Inc is able to exert influence over Plan India. However. Contingent liabilities Plan is involved in various legal and taxation disputes. The best current estimation of the maximum potential impact on Plan’s financial position is €2.2 million) in aggregate.336 2.624 (2.

‘Plan Certificate in Management’ graduates. Ricardo Gómez Agnoli.Awards and recognition for Plan Bangladesh In a video competition run by the World Bank. in recognition of our work with children and communities over three decades. received an award from the Ministry of Culture for a short film. a member of the youth group Colombia The governor of Nariño Province named Plan the “right organisation for the job” in leading flood recovery efforts. So it is our great achievement. “We are living in this miserable situation and risky area … Through this video many people will know what we’re are doing to overcome this. despite difficult working conditions. a local nongovernmental organisation that has worked with Plan on its literacy programmes for ten years. Guatemala Plan was awarded Guatemala’s highest honour. Plan’s film. Photo: Plan / Jenny Matthews Global Accountability Report Plan was named one of the top performers in the One World Trust annual Global Accountability Report that ranks 30 of the world’s influential corporations. executive staff and the management programme coordinators. the Order of the Quetzal. Country Director of Plan Guatemala accepts the Order of the Quetzal. Zimbabwe Plan Zimbabwe won Manicaland Province’s Social Responsibility award from the National Chamber of Commerce for its contribution to the healthy development of children. Thailand A Plan-supported youth group.” Shapla. won first place in the Social Dimensions of Climate Change section. one for pre-school and primary education and the other for work on children’s rights and birth registration. Listening to Youth and Protecting the Forest. .” he said. Mali The First Lady of Mali gave a top literacy award to ACODEP. Photo: Plan / Michiel Slotema El Salvador Plan received two awards from the Salvadoran government for its development work with children. Universities and Skills. intergovernmental and non-governmental organisations on accountability and transparency. Plan’s work involving youths in decisions that affect their lives was also praised by Guatemala’s Human Rights Ombudsman for improving children’s rights. Ghana Plan Ghana received a Certificate of Merit for its contribution to developing agriculture in the dry Tumu area. Buddy. Shapla and members of the Holdibari community. Flood Children of Holdibari. When villagers were asked which organisation should be in charge of coordinating the recovery effort. United Kingdom Plan’s management programme has won two of the UK’s most prestigious training awards: a regional award and a UK national award from the Department for Innovation. Plan came second in the NGO section and finished third overall. “They were almost unanimous in saying that Plan was the right organisation for the job. Plan’s Certificate in Management was deemed “a world class product” because of its partnership and collaborative approach in delivering leadership and management skills to our staff. Photo: Plan / María José Dufourq Sierra Leone Plan Sierra Leone received government recognition for being an “outstanding” child rights and protection agency in this year’s National Children of Excellence Awards. covering young people’s views of their communities and local culture. Plan Ghana was the only non-governmental organisation President John Atta-Mills visited on a tour of three northern regions. pictured with CEO Nigel Chapman.

Both papers are from sustainably managed Germany Asia Tel +66-2204-2630 Japan Plan International Headquarters Chobham House Christchurch Way Woking Surrey GU21 6JG United Kingdom t +44 (0) 1483 755155 f +44 (0) 1483 756505 e West Africa Tel +221-33-869-7430 waro. Park is an EMAS certified CarbonNeutral® Company and its Environmental Management System is certified to France planfrance. .be Canada plancanada. A Limited Company registered in England. All activities in this review have been taken from the Country Programme Progress Reports (CPPRs) for Switzerland Denmark plandanmark. Norway plan-norge. Front cover photo: Plan / Alf Berg Printed by Park Communications on FSC certified paper. For more information about these unpublished documents. in any form or by any means. 100% of the inks used are vegetable oil based. photocopying or otherwise. 99% of any waste associated with this production will be recycled. 95% of press chemicals are recycled for further use UN Liaison Office Tel +41-79-791-60-99 Plan Limited is a wholly-owned subsidiary of Plan Finland Eastern and Southern Africa Tel +254-20-444-3462 resa. All rights reserved. and bleached using an elemental chlorine free process. Registered Number Netherlands plannederland. stored in a retrieval system or Spain plan-espana.Contact us Programme Countries Bangladesh Benin Bolivia Brazil Burkina Faso Cambodia Cameroon China Colombia Dominican Republic Ecuador Egypt El Salvador Ethiopia Ghana Guatemala Guinea Guinea-Bissau Haiti Honduras India Indonesia Kenya Laos Liberia Malawi Mali Mozambique Nepal Nicaragua Niger Pakistan Paraguay Peru Philippines Rwanda Senegal Sierra Leone Sri Lanka Sudan Tanzania Thailand Timor-Leste Togo Uganda Vietnam Zambia Zimbabwe +880-2-986-0167 +229-2130-3951 +591-2277-1610 +55-81-2119-7575 +226-5037-8733 +855-23-217214 +237-2221-5458 +86-29-8810-2400 +571-345-4099 +1-809-535-0070 +593-2-244-4941 +202-236-57357 +503-2-261-2494 +251-11-467-0175 +233-21-773370 +502-2-323-0202 +224-3098-1444 +245-320-2528 +509-3751-9401 +504-235-5762 +91-11-4655-8484 +62-21-522-9566 +254-20-387-0216 +856-21-314-316 +231-77-712-903 +265-712-210 +223-2022-4040 +258-21-485602 +977-1-553-5560 +505-2252-5891 +227-20724444 +92-51-260-9435 +595-21-615-174 +511-421-5163 +63-2-844-2175 +250-0830-5392 +221-33-8653550 +232-222-34080 +94-11-258-8252 +249-155-184115 +255-22-277-3258 +66-2259-8284 +670331-2492 +228-226-7836 +256-414-305-000 +844-38220661 +260-21-260074 +263-912-124124 National Organisations Australia plan. Please email info@plan-international org for more mechanical. This publication is also available online at plan-international. This document is printed on Arcoprint and Korea plankorea. (a not-for-profit corporation registered in New York State. please contact Published 2009 © Plan Europe Liaison Office Tel +32-2-504-6050 Sweden United States Hong Kong plan. on USA). No part of this publication may be Belgium without the prior permission of Plan Ireland +61-3-9672-3600 +322-504-6000 +1-416-920-1654 +45-35-30-0800 +358-9-6869-800 +33-1-44-89-90-90 +49-40-611400 +852 3405 5300 +353-1-659-9601 +81-3-5481-0030 +82-2-790-5436 +31-20-549-5555 +47-22-03-16-00 +34-91-524-1222 +46-8-5877-5500 +41-44-288-9050 +44-207-482-9777 +1-401-738-5600 Regional Offices Americas Tel +507-317-1700 roa. United Kingdom plan-uk.

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