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télécharger - Agriterra

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FinBaseGood financial management ismore than bookkeepingIn the Netherlands, it is considered obvious that an organisation’sstrength is partly based on a solid financial policy. However, that is not thecase for many agricultural organisations in developing countries, which iswhy <strong>Agriterra</strong> developed the FinBase programme.They still exist: farmers’ organisations that are careless abouttheir financial administration. Due to a lack of know-how orinterest, they do not always see the point in having a financialvision. FinBase is, to put it briefly, a programme for the reinforcementof financial capabilities. The brainchild of <strong>Agriterra</strong>’sdirector Kees Blokland has been part of <strong>Agriterra</strong>’s projects sincethe start of the new millennium.Essential pointsOne of the essential points in <strong>Agriterra</strong>’s vision is that an agriculturalorganisation should mainly be self-sufficient. From aDutch point of view,that condition isirrevocably linked to asound financial policy.Some organisationsabroad are entirelyfinanced by internationaldevelopmentfunds. If that situation continues, there is no need for a structuralpolicy: as soon as the money runs out, a new request is made.But since <strong>Agriterra</strong> believes in a sustainable base, there is a needfor clear guidelines concerning financing and financial planning.It is equally important to map the flows of money. Memberssometimes do not have a clue as to what their contributionsare being used for. Furthermore, a lack of transparency makesthe organisation more obscure and increases the likelihood ofabuse of funds.Southern visionHow do organisations in the South feel about a soundfinancial policy? Luis Grijalva, of UNORCAC in Ecuador, believesthat members, donors and governments have the right toknow what his organisation is doing. He coordinates economicdevelopments and is the president of a savings and creditorganisation. <strong>Agriterra</strong> and farmers’ interest organisationUNORCAC have maintained a solid relationship since 1997.Grijalva believes that his organisation has become moretransparent. The past two years saw a giant leap forward,thanks to the recruitment of a new accountant and theintro-duction of a professional accounting programme.The incentive to develop a plan for the improvement of theaccounting department was a workshop about FinBase that<strong>Agriterra</strong> organised in Mexico in 2003. Luis Grijalva, wholooks relaxed but who is actually very active, was one of theparticipants.WorkshopsIn order to give farmers’ organisations the opportunity tobecome acquainted with FinBase, <strong>Agriterra</strong> organises workshops.Before they can participate, rural membership organisationsshould meet a number of criteria. After it has received an initialinvitation, the organisation should define its field of activity. Thisprimary selection is followed by an enquiry with questionsconcerning financial administration, procedures, internal andexternal accountability, and other financial matters. If the organisationmeets the criteria, an external accountant - in this casefrom the country that hosts the workshop - draws up an analysisthat will later be usedduring the workshop.Therefore, everyworkshop is different,depending on theneeds of the participatingorganisations.The thread of theFinBase workshop in 2004, for instance, was institutionalfunding, which requires that the organisations draw up anannual plan and budget in advance. Those are later followed byan annual report and an audited financial statement. The annualplan and budget include all the fixed costs and all the projectsfor the year to come. Many organisations draw up a budget perproject or per activity, which makes it difficult to calculate theoverall financial needs over the whole year.‘<strong>Agriterra</strong>’s vision isthat an agriculturalorganisation should mainlybe self-sufficient.’Workshop 2004 in PeruThe FinBase workshop 2004 took place in the Peruvian capitalLima, and it was hosted by the national organisation ConfederaciónNacional Agraria (CNA). The participating organisations,from eleven Central and South American countries, were >>2223

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