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Income-Generating Activities - Action Against Hunger

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Field handbook • Scientific and Technical Department<br />

• Keeps accounting and other documents regarding the group<br />

• Drafts Financial reports<br />

• Presents reports to ACF-E<br />

Members<br />

• Participate in shed renovation<br />

• Participate in land cultivation<br />

• Participate in vet measurements<br />

• Daily feeding and care of sheep and lambs<br />

Legal regulation of the groups<br />

Ownership<br />

Contracts<br />

Taxes and Payments<br />

Internal Regulations<br />

Group general meeting<br />

Collective ownership<br />

Shed and land rent contracts<br />

Memorandum of Understanding and Agreement<br />

Free of profit tax, inventory tax and VAT. The group pays<br />

land tax, pasture and shed payments.<br />

It regulates internal legal relations of the group, membership,<br />

rights and obligations of members, formation of<br />

legal bodies, and financial economic supervision of<br />

group, reformation and income distribution.<br />

It is the highest leading body of the group. It changes<br />

and amends regulations, makes decisions regarding new<br />

member involvement in the group and deprives former<br />

members of their rights. The general meeting decides<br />

the rule of profit distribution.<br />

Business Structure<br />

IGA “Gisastgh” group of Darbas village is the owner of all assets provided by ACF-E<br />

organisation. The group cannot alienate the assets provided by the organisation. The<br />

group can alienate only the increased assets created by group work for justified current<br />

expenses.<br />

INCOME GENERATING ACTIVITIES: A KEY CONCEPT IN SUSTAINABLE FOOD SECURTIY<br />

165

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