icrc-annual-report-2013

ICRC SPECIAL FUND FOR THE DISABLED (CONT.) (in CHF)STATEMENT OF INCOME AND EXPENDITURE FOR THE YEAR ENDED 31 DECEMBER2013 2012EthiopiaprojectGenevaprojectHaitiprojectIndiaprojectLao PDRprojectNicaraguaprojectTajikistanProjectViet NamprojectGeneralTotal 2013Total 2012Non-operatingexpenditureExternal auditors’ fees -7,720 -7,720 -6,710Fundraising charges - - -11,324Total Non-operatingexpenditureNet Result of NonoperatingActivitiesResult for the yearbefore transfersfrom/to reserves-7,720 -7,720 -18,03485,873 85,873 96,36934,396 78,023 -485,803 - -4,024 -300,000 - 105,714 85,873 -485,821 -1,037,037Allocation toUnrestricted ReservesGeneral reserves - - - - - - - - -85,873 -85,873 -96,369Use of RestrictedReservesDonors’ restrictedcontributionsAllocation to RestrictedReservesDonors’ restrictedcontributionsResult for the year aftertransfers from/toreserves8,292 - 537,008 - 4,055 - - 94,286 - 643,641 1,777,047-42,688 -78,023 -51,205 - -31 300,000 - -200,000 - -71,947 -643,641- - - - - - - - - - -Note 1 – Establishment and initial objectivesThe year 1981 was declared by the United Nations to be the“International Year for Disabled Persons”. The same year, when itmet in Manila, the 24th International Conference of the Red Crossand Red Crescent adopted a resolution recommending that “a specialfund be formed for the benefit of the disabled and to promote theimplementation of durable projects to aid disabled persons”. Pursuantto the ICRC Assembly’s decision No. 2 of 19-20 October 1983,the Special Fund for the Disabled (SFD) was subsequently established.Its objectives were twofold:..to help finance long-term projects for disabled persons, inparticular the creation of workshops for the productionof artificial limbs and orthotic appliances, and centres forrehabilitation and occupational retraining..to participate not only in ICRC and National Society projects,but also in those of other humanitarian bodies working inaccordance with ICRC criteriaNote 2 – Legal statusIn January 2001, the ICRC Assembly converted the SFD into anindependent foundation under Swiss law. The primary objectivesof the “ICRC Special Fund for the Disabled” remained to a largeextent unchanged, i.e. to support physical rehabilitation services inlow-income countries, with priority given to former projects of theICRC. Although the SFD had become a more independent body, itsprojects continued to be drawn up in accordance with ICRC operationalpolicies in the countries concerned. However, the statutes ofthe new Foundation also allowed the opening of its Board to membersof other organizations, and the SFD developed its own independentfundraising and financial management structure.Note 3 – FundingIn 1983, the ICRC donated an initial 1 million Swiss francs to setup the Special Fund for the Disabled. Further support is sincegiven to the SFD by various governments, a number of NationalSocieties and by private and public sources.Note 4 – AdministrationA board composed of 11 people, at least 6 of whom are ICRCrepresentatives.FUNDS AND FOUNDATIONS | 599