ANNUAL REPORT

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ANNUAL REPORT

& AUDITED FINANCIAL STATEMENTS

2013


01.

CONTENTS

A Message From The GOAL CEO.............................................................................................................2

Who We Are......................................................................................................................................................4

What We Do......................................................................................................................................................9

Where We Work........................................................................................................................................... 32

Advocacy........................................................................................................................................................ 38

Development Education............................................................................................................................40

Promoting Our Work................................................................................................................................... 41

Fundraising.....................................................................................................................................................43

Financial Statements.................................................................................................................................. 47

Appendices..................................................................................................................................................... 91

1


and child, has equal rights

and access to resources and

opportunities.

In 2013, GOAL’s programmes

supported 3.5 million people

worldwide.

Funding

GOAL receives institutional

funding from a variety

of sources including the

Governments of Ireland, the UK,

and the USA, as well as from the

European Union and the United

Nations. GOAL is also supported

by a variety of charitable trusts

and foundations in Ireland, the

UK and USA, and by the general

public through donations, wills,

legacies and various fundraising

events.

and Honduras;

IRC; Samaritan’s

Purse; Save The

Children; Adam

Smith International;

IOM, Mercy Corps,

The Global Fund;

IPC; Japanese

International

Cooperation Agency;

Catholic Relief

Services; WHO;

South Sudan Ministry

of Health; UNFPA;

Humanitarian Relief

Foundation; Plan

International; ILO,

ICCO, UNISFA;

Electric Aid, NLW,

CORDAID, Bank of

Ireland, Ulster Bank;

Musgraves; Dublin

City Council.

The following donors funded

GOAL during 2013: Irish Aid;

DfID; USAID/OFDA; FAO;

UNDP; UNICEF; EU; ECHO;

UNHCR; Comic Relief; WFP;

BPRM; UNOCHA; IMA; Concern

Universal; Oxfam; Governments

of The Netherlands, Kenya

5


€850

MILLION

MORE

THAN

3,000

INTERNATIONAL STAFF

and many thousands of local staff have worked in

the developing world on GOAL’s behalf and the

organisation has responded to almost every major

humanitarian disaster since 1977.

OVER

36

YEARS

650,000

Syrian people supported

by GOAL during 2013


3.5

million people

AID DELIVERED TO

53

COUNTRIES

WORLDWIDE

80,000

people

benefitted

from GOAL’s

work during

the year

cared for following

Typhoon Haiyan

in the Philippines


04.

WHAT WE DO

GOAL worked across four main programme sectors in 2013:

• Humanitarian

• Livelihoods

• Health

• Children’s Empowerment and Protection

9


HUMANITARIAN

10


HUMANITARIAN

GOAL’s 2013

humanitarian focus

continued to build

on and strengthen

the work of previous

years, concentrating

on emergency

preparedness,

resilience, disaster

risk reduction and

responding to

sudden onset and

chronic humanitarian

crises in new and

existing programme

countries.


In all its humanitarian

responses, GOAL is

committed to saving

lives, alleviating suffering

and restoring and

maintaining the dignity

of the local population.

In order to achieve these

commitments, GOAL

continues to invest in both

the ability to react quickly

and effectively, and in

the ability to implement

humanitarian programmes

that are context-appropriate

and respond

to the identified needs

of a community. These

commitments are reflected

in the broad range of

humanitarian activities

undertaken by GOAL in

2013; each deliberately

selected to reflect the

individual needs of the

targeted community.

“Everything was destroyed. It is very

difficult to restore a home. We are very,

very thankful that GOAL came into our

community. I want to thank them for

helping us stand again.”

Julie, one of the survivors of Typhoon

Haiyan in the town of Capiz in the

Philippines, where GOAL distributed

emergency aid and shelter.


11

Wherever possible, GOAL designs humanitarian

responses that support and empower a

community’s own response and increases

their ability to withstand future shocks and

stresses. In 2013, this approach was visible in

the range and number of community groups,

faith-based organisations, local non-government

organisations and local authorities GOAL

engaged with as partners in the design,

implementation and monitoring of humanitarian

programming.

Sadly, 2013 proved to be a very busy year for

GOAL’s humanitarian programmes, with GOAL

teams responding to several humanitarian

crises. These included conflict in Syria, South

Sudan and Kenya, food insecurity in Ethiopia,

and a natural disaster in the Philippines.

Disaster in the Philippines

When Typhoon Haiyan struck the Philippines on

8th November it swept across eight islands and

destroyed virtually everything in its path. More

than 6,000 people were killed, four million were

left homeless and more than 14 million people

affected in total.

GOAL responded immediately to the disaster,

dispatching an emergency response team to the

islands to assess the extent of the damage and

lay plans for helping the people most affected.

We concentrated on some of the worst-hit areas

on the islands of Leyte and Panay.

In the days following the typhoon, over 11,400

families received assistance from GOAL through

the distribution of crucial emergency supplies

including plastic sheeting, rope, blankets, jerry

cans, kitchen sets, buckets, aqua-tabs and

mosquito nets.


Throughout November and December, GOAL

provided almost 57,000 people across the two

islands with emergency supplies, including food

and non-food items.

We followed these distributions with cash

transfer and cash-for-work programmes on

Panay Island. The cash-for-work programme

reached 2,912 individuals and focused on debris

clearance along the coastal regions, while the

unconditional cash transfer project targeted

658 extremely vulnerable households, primarily

those with elderly persons, or persons with

disabilities. In addition, 187 fishermen received a

conditional cash transfer for the repair of their

non-motorised boats.

On Leyte Island, GOAL partnered with the

World Food Programme to distribute a monthly

ration of 10kg of rice to 54,000 people, a

project that continued throughout January and

February 2014.

With the support of Mercy Corps, GOAL

provided shelter recovery kits to 600

families. These kits contained 20 sheets of

corrugated iron, nails, hurricane strapping

and an unconditional cash transfer of 3,000

peso (approximately €50). A post-distribution

monitoring assessment conducted in January

indicated that a significant proportion of this

cash transfer was allocated to the procurement

of coco lumber and labour to construct the

frame for the house.

the ongoing conflict in

Syria, which continued

throughout 2013. Over

the course of the year,

the Syria programme

developed to become

GOAL’s largest ever,

providing water, sanitation

and hygiene; food and

non-food items, and

shelter assistance to

hundreds of thousands of

vulnerable people.

We worked in Northern

Syria with internally

displaced people who

have been forced to flee

their home areas because

of the violence, and with

host communities who are

themselves under extreme

pressure. During the year,

our food assistance

programmes

supported

approximately

250,000 individuals

each month, while

almost 200,000

people benefitted

from non-food item

kits and voucher

programmes.

We established a

project to restore

water pumping

stations, bringing

clean water to

330,000 individuals.

During the winter, we

provided thousands

of blankets, warm

clothes and floor

mats, while we also

Ongoing conflict in Syria

GOAL continued to respond to the needs of

some of the millions of people affected by

12

People forced from their homes by inter-tribal conflict in a neighbouring county await

registration by GOAL in Jonglei State, South Sudan. GOAL supported more than 10,000

people displaced by this conflict with emergency health and nutrition services.


delivered housing

repairs and heating

fuel vouchers to 500

families during the

cold months, helping

them enjoy a more

secure and warmer

place to call home.

Escalating problems

in South Sudan

GOAL continued to

care for thousands

of people in South

Sudan who fled to

Maban County in

Upper Nile State, as

a result of conflict

in the neighbouring

state of Blue Nile (in

Sudan). During the

year, we extended

our emergency

response programme

to host communities,

internally displaced

people and refugees.

As part of this, we

provided health,

nutrition, water and

sanitation services

to approximately

38,000 people at

Batil refugee camp.

After an inter-tribal

conflict erupted in Akobo

County in Jonglei State,

GOAL supported more

than 10,000 IDPs in

neighbouring Ulang County

with emergency health and

nutrition services.

Food insecurity in

Ethiopia and Malawi

With food insecurity

a persistent feature

of the humanitarian

landscape in Ethiopia, we

continued to implement

a complex, multifaceted,

geographically diverse

emergency response

programme that saw

almost 1.3 million people

receive nutritional

education and just under

22,000 people treated for

malnutrition. We helped

local health authorities

vaccinate 286,000

children for measles

and 40,500 families for

Dengue fever.

As a result of cyclical

food insecurity that

characterises areas of

Nsanje during the lean

period before a new


harvest, GOAL partnered with the World Food

Programme in Malawi to provide monthly food

entitlements to more than 55,000 people. We

also supported a cash transfer programme that

enabled 23,000 people to purchase food, whilst

also supporting the local market.

Responding to refugees

The Ethiopia team provided water, sanitation

and hygiene services to 40,000 refugees who

were forced to flee insecurity in the Moyale area

of Kenya. This included the delivery of food aid

to almost 9,500 pregnant and breastfeeding

women, and children under five years of

age. We also treated for malnutrition 20,280

refugees at Berhale in the Afar Region, and

Dollo Ado in the Somali Region.

“The vouchers helped us so much because

we didn’t have anything - potatoes, sugar,

ghee, even slippers. The vouchers allowed

us to buy all of them… Thanks to GOAL for

the vouchers… they helped us forget our

suffering.”

Fatema and Sammi Mistow, beneficiaries of a

GOAL voucher programme in northern Syria.


13


Our work with

refugees and IDPs

Refugees and

internally displaced

persons (people

who, unlike refugees,

have not crossed an

international border

to find sanctuary

and as a result have

fewer rights under

international law) are

among the world’s

most vulnerable

people.

Figures released for 2013

by the United Nations

High Commissioner

for Refugees (UNHCR)

showed that the number

of people forced to flee

their homes across the

world exceeded 50 million

for the first time since the

Second World War.

The figures are an increase

of six million over the

previous year; this has

been driven mainly by the

conflict in Syria, which

at the end of 2013 had

forced 2.5 million people

to flee their country and

displaced another 6.5

million internally.

GOAL cares for hundreds

of thousands of refugees

and IDPs every year, and

2013 was no different. In

Syria, for example, we

provided water, sanitation

and hygiene; food and

non-food items, and

shelter assistance to

650,000 displaced and

vulnerable people.

Two young brothers, Muhammad (9) and Badir (6), play on the remains of the

former home in northern Syria where their entire family was killed by a bomb.

GOAL provided assistance to approximatey 650,000 vulnerable people in Syria

during 2013.

14


Ethiopia operates

an ‘open-door’

policy to refugees

and continues to

cater for hundreds

of thousands of

people across several

locations. Last year,

the GOAL Ethiopia

team provided

water, sanitation and

hygiene services to

40,000 refugees

who were forced

to flee insecurity

in the Moyale area

of Kenya, while we

also treated for

malnutrition a total of 20,280 Eritrean and Somali refugees at Berhale in the Afar

Region, and Dollo Ado in the Somali Region, respectively.

In South Sudan, we provided health, nutrition, water and sanitation services to

approximately 38,000 Sudanese refugees at Maban County in South Sudan’s

Upper Nile State, while we supported more than 10,000 IDPs in Ulang County

with emergency health and nutrition services.

Figures at the start of the year showed that 347,000 people whose homes were

destroyed in the 2010 Haiti earthquake were still living in displacement camps in

the capital, Port-au-Prince and the nearby town of Gressier. As part of our work

in 2013, we helped 586 families move to safer homes, and helped 385 families

repair and return to their damaged homes.

After more than four million people were left homeless in the Philippines in

November, following the destruction caused by Typhoon Haiyan, we provided

80,000 people with food, shelter and emergency supplies in less than two

months.

Marissa Tanada - pictured here in the destroyed remains of her family home on Leyte Island in The Philippines with children Bea Caryl, Mark Gino, Jerico, Angelica Solene, Ryan Jul and Justin

- received a GOAL emergency shelter kit from GOAL in the immediate days following Typhoon Haiyan.

15


LIVELIHOODS

16


LIVELIHOODS

The objective of

GOAL’s livelihoods

programme is to

help communities

earn a living and

become food secure.

To do this, we forge

partnerships with

the private sector,

governments and

NGOs in order to

deliver results for

our beneficiaries by

working with them

to improve access

to opportunities in

entrepreneurship,

employment and

agriculture.

In 2013, GOAL worked

with more than 50,000

farmers in nine countries

in Africa, Central America,

and Asia. More than

13,000 people took part

in savings groups, which

allow some of the world’s

poorest communities to

build assets and overcome

poverty. We worked with

entrepreneurs to help

them start and grow their

businesses in areas as

diverse as small trading,

sanitation and agribusiness.

We directly contributed

to the prosperity of more

than 7,000 employees and

entrepreneurs during the

year.

GOAL is committed to

innovation in the service

of the poor, and works

with leading organisations

such as Microsoft to ensure

cutting-edge technology

can be accessed by

some of the world’s most

vulnerable people.

17

Farming...

It has been an important year for our work with

farmers in Uganda. It marked the beginning of an

exciting new approach that stimulates markets to

work better for the poor. Our new partnerships

with private sector companies are helping to

develop sustainable mechanisms to help farmers

increase yields and production, and to sell their

produce to larger buyers and markets, thereby

securing better prices. Thanks to our work, 82

per cent of farmers saw an increase in average

crop yield; 88 per cent of farmers saw an

increase in kilograms of goods sold; and 88 per

cent of farmers saw an increase in the income

they received from crop sales.

In Ethiopia, we helped 1,527 families produce

more food by providing support and training in

areas such as beekeeping, and the management

of crops and young pigs (or ‘shoats’).

We boosted income levels and the food security

of 900 rural families in India by introducing them

to multi-cropping; encouraging them to adopt

a programme to improve their yield of rice; and

helping them improve their beekeeping skills.

We supported vulnerable farmers in South Sudan

by introducing them to new crops, and helping

them improve post-harvest processing practices.

We also increased the level of produce available

in local markets by providing farmers with seeds,

tools and training.

Through our continued promotion of the

traditional ‘Habanaye’ system, which sees

families rear goats and passing offspring on to


other vulnerable

households (who

then repeat the

process), we helped

improve the resilience

of families in Niger

to future shocks and

disasters. In the last

year, we provided

800 families with

four goats apiece.

We also used animal

fairs to distribute

these goats, allowing

beneficiaries to select

the animal of their

choice.

Business and

budgets…

We provided

seed capital and

technical assistance

– including advice

on the creation and

implementation of

business plans - to

1,000 start-ups in some

of the disadvantaged

rural regions of Honduras.

This work created jobs

and helped producers in

industries such as fishing,

batana oil and cocoa

production, gain better

access to local markets.

In Haiti, we brought

more than 500 families

displaced by the 2010

earthquake through

our comprehensive

three-month incomegeneration

programme.

The course included basic

training on the concepts

of income, expenses,

family budgets and credit

and savings; individual

coaching sessions and

workshops with experts in

various business fields; and

practical training on the

development of business

plans. We also provided

tools for managing a small

business and grants to

jump-start new initiatives

or revive businesses that

were destroyed by the

earthquake.

Fuel saving stoves have

the potential to reduce fuel

requirements by between 50 and 60 per cent.

Apart from the positive health effects caused by

reducing smoke within the home, the stoves have

a significant and positive impact on women’s

lives as they spend less time collecting firewood.

Community members in Uganda constructed

2,232 stoves during the year, with some

entrepreneurs even selling them in local markets.

Saving…

With access to finance and savings, poor people

can fight and overcome poverty by using

their own resources. Village Savings and Loan

Association (VSLA) schemes provide members

with security against unforeseen emergencies,

whilst also giving them an opportunity to

invest in the future. Savings can also empower

marginalised groups in society, particularly

women.

We introduced these savings schemes to 5,000

rural farmers in Uganda last year. Seventy

per cent of the participants were women, the

majority of whom had never accessed any

form of savings or credit before. Together, the

participants of the scheme managed to save

UGX 61,745,000 (approximately $25,000).

80 village savings and lending associations were

established in Niger, with a total membership

of 1,760, while we helped to improve income

streams for 601 families who participated in

these schemes in Ethiopia.

We also introduced the VSLA schemes to

families in two programme sites in South Sudan

– Twic and Agok – while also setting up REFLECT

groups, which provide members with literacy,

numeracy and basic business skills training.

18


Reducing the risk of disaster…

GOAL’s disaster risk reduction programmes attempt to combat the effects of disaster by preparing

communities for disaster, educating them and improving infrastructure, thereby helping to mitigate potentially

devastating repercussions.

Honduras is one of the most vulnerable countries in the world to natural disasters, including storms, landslides,

flooding, earthquakes and drought. Our disaster risk reduction programmes assisted 39,420 people in the La

Mosquitia region of the country, and 33,644 people living in poor neighbourhoods in Tegucigalpa. This programme

focuses on building resilience to disaster and includes the development of early-warning systems and emergency

operation centres, and providing training to community members, journalists and government officials.


“Life was very difficult for us and then things changed. We left the tent and the

camp with GOAL’s support. And the business training represents something

enormous for me. I learned how to manage my businesses, and most of all, how

to manage money.”

Yvenie Clermont, a member of GOAL’s ECHO-funded

economic development programme in Haiti.


This Haiti market fair provided farmers with an

opportunity to sell their products at the best prices

GOAL works with local partners in Honduras to establish Seed Multiplication Schemes. This

allows for smallholder families to achieve food security and improve their incomes

19


HEALTH

21


HEALTH

Despite many advances in global healthcare, women and children in low-income countries continue to die

in high numbers during childbirth, and children from preventable diseases like respiratory infections, malaria

and diarrheal disease. GOAL’s public health focus therefore continues to be on the reduction of maternal

and child mortality in vulnerable communities through innovative health, water, sanitation and hygiene

(WASH) and nutrition programmes. In 2013, the health sector portfolio expanded with new approaches

introduced, new donor partnerships formed, and the recruitment of a new development Health Advisor

based out of East Africa. We also continued the expansion of our urban health programmes and our health

system strengthening for fragile countries - especially those affected by natural or man-made disasters.

GOAL’s health programmes work closely with communities, civil society and government structures to

address local and national gaps in healthcare provision. Stakeholders work together to design, implement

and monitor programmes that strengthen the health system and have people at the centre of their own

development.

Youth engagement, especially working with adolescent parents in urban areas, was further developed

during the year. While pregnancy-related complications are the leading cause of death among adolescent

girls in the developing world, working with young people to be the drivers of their own development leads

to improved health-seeking practices, including family planning and proper nutrition for their children.

We also made significant advances in the nutrition sector over the past 12 months, with our Nutrition

Impact and Positive Practice (NIPP) circles helping to prevent and manage moderate malnutrition across

several of our country programmes.

Meanwhile, as well as delivering on annual Water, Sanitation and Hygiene (WASH) targets, GOAL has

also made progress in key areas of WASH programme development such as sanitation marketing, faecal

sludge management, the use of behaviour change frameworks for hygiene promotion, and increasing

the sustainability of rural water supply operation and maintenance systems. In addition to working with

communities and local/national governments, we are also working more closely with private enterprises to

identify how they are able to deliver affordable WASH services.

Health Behaviour Change

GOAL has adopted the behaviour change approach to health promotion and disease prevention, whereby

communities are empowered to identify their barriers and challenges to uptake healthy practices and

develop their own sustainable solutions. We are using a number of approaches across various countries,

including Care Groups, NIPP circles and Mother-to-Mother groups. All of these approaches work to improve

the health status of families through discussion, problem solving and with full consideration of the differing

roles of men, women, children and key opinion leaders to achieve community transformation.

22


““The situation now

is much better

than it was before.

People know what

the symptoms of

cholera are and

what they need to

do if they see the

signs. People also

understand what

causes the disease

and are able to

protect themselves

and their families.”

Mother of four,

Yvanne Jean Louis,

who benefitted

from GOAL’s

cholera response

activities in Haiti.


Health system

strengthening and support

In Ethiopia, we trained

24 traditional birth

attendants in pregnancy

mapping, counselling and

referral, and institutional

delivery and postnatal

care services. We also

trained government and

frontline staff on various

issues, such as unwanted

pregnancies; HIV and

AIDS; the basic prevention

and management of

outbreaks of diseases

like malaria, acute watery

diarrhoea and measles;

and on long-term family

planning methods.


In South Sudan, we implemented a

comprehensive and integrated primary

healthcare programme through a network of 34

healthcare facilities (an increase of 10 from the

previous year). GOAL improved access to high

quality healthcare in our areas of operations

by delivering programmes on the control of

communicable diseases; community health

prevention and control; curative care; community-based

nutrition interventions; reproductive

healthcare; WASH and therapeutic interventions;

while also expanding our immunisation (EPI)

programmes.

In Kenya, we supported the Ministry of Health

(MoH) to establish two community health units

and supported 100 community health workers

to make regular household visits and raise

awareness on key health issues, particularly

maternal and child health and proper hygiene

practices. Throughout our health outreach

programme, we supported the MoH to reach

38,789 of the most vulnerable men, women

and girls with counselling, HIV testing, cervical

cancer screening and family planning advice.

“Now we can wash our hands after visiting the toilet and protect

ourselves from disease. I am also helping to keep my family

healthy by sharing what I learned about hygiene and sanitation

in school, especially on latrine use and hand-washing.”

Eight-year-old schoolgirl, Sally Amadu, following the

construction by GOAL of new toilets at her school in Sierra

Leone’s Kenema District.


23


Community Nutrition

Our community health volunteers in Sierra

Leone screened 124,087 children under five

years of age for malnutrition, and referred

1,686 children for nutrition rehabilitation. We

also trained 322 ‘Mother-to-Mother’ group

volunteers to conduct both individual and

group counselling support on infant and young

child feeding.

and lead mothers to monitor acute malnutrition

and providing 806 mothers with unconditional cash

transfers to help them negate the negative coping

mechanisms during the lean season from June to

September. As part of our nutrition circles, 2,400

women received advice on good nutrition, hygiene

and sanitation practices.

Water, Sanitation and Hygiene

Cholera and other waterborne diseases continue to

affect those living in poverty in Haiti. As part of our

cholera response project, we helped construct 151

latrines and repair six water points. This provided

almost 10,000 people living in areas with a high risk

of potential cholera outbreak with improved access to

water sources.

A member of one of GOAL’s Nutrition Impact and Positive

Practice circles in Zimbabwe learns how to build and use

a fuel-efficient stove

We worked in 40 villages in Niger to improve

the nutritional status and resilience to food

security shocks. This included the screening of

10,260 children under five; training 520 matrons

A new latrine constructed by GOAL at Karare Primary

School in Marsabit, Kenya, with the help of funding from

Irish Aid

24


We reached the 18,757 inhabitants

of Koroi town in Zimbabwe

with mass health and hygiene

education campaigns, including

the most marginalised groups

such as the elderly, those living

with disabilities, and orphans.

We helped to install water and

sanitation facilities in 25 schools

in India, and implemented an

intensive hygiene promotion

programme in 90 schools.

With the help of our partners

Sanergy and KWAHO in Kenya,

we helped improve the supply

of, and demand for, sanitation

services to almost 97,500 of the

most vulnerable populations in

the Mukuru informal settlement.

We also installed ventilated

improved pit (VIP) latrine blocks

at nine schools in Nairobi and

Marsabit, including hand washing

stations, benefitting 5,750

individuals.

In Malawi, we introduced a rural WASH project to villages across

Nsanje and Chikwawa Districts. Thanks to our work, which included

the construction of 32 new boreholes and the rehabilitation of 79

previously non-functional boreholes, the number of people with access

to quality water increased from 11,992 (in 2012) to 30,150.

We constructed boreholes in Sierra Leone, and attached water

storage tanks to taps to ensure water is available even when there is

a problem with the mains supply. This work has seen the percentage

of households less than 30 minutes’ walking distance from the nearest

improved water source increase from 20.06 per cent to 76.5 per cent.

Our health activities in Kenya reached 112,637 people in 2013


“Before, our water source was very far and people could

take a bath only twice or thrice a week. We were sharing the

water with our domestic animals. There were many cases of

diarrhoea in the community. The current water point is easily

accessible and available throughout the year. We look healthy

because we now take clean water. As a result, the diarrhoea

has reduced in the community and our health has improved.”

Akor David, a member of Awong village,

Agago District, Uganda


One of the ‘transfer stations’ in Freetown, Sierra Leone that GOAL has been constructing to enable faecal sludge that is collected

from pit latrines and septic tanks to be safely disposed

25


NIPP Circles - a special report

Every year, one million children die of malnutrition-related causes.

The traditional way to treat and prevent moderate acute malnutrition in developing countries has been

the introduction of feeding programmes. However, their effectiveness has been queried repeatedly over

the past 25 years, as there has been little or no improvement in the reduction of malnutrition in most

sub-Saharan countries since 1990.

Clearly, a new approach was required. It is for this reason that GOAL designed the Nutrition Impact and

Positive Practice (NIPP) circles. NIPP circles aim to show communities that solutions to malnutrition already

exist within their community; in other words, they don’t need to rely solely on hand-outs and aid.

They work by bringing together women to share their own knowledge on nutrition and health, and improve

practices using only locally available resources. We have learned over time that the involvement of men

is critical in this change of practice so male household members are also brought together to ensure they

understand the importance of the project, and support the women to make the necessary changes.

The circles concentrate on three main areas: behaviour-change communication, micro-gardening and

cooking demonstrations (using only locally available foods contributed by the participants).

GOAL began piloting the project in South Sudan towards the end of 2011, in Sudan in late 2012, while

we launched the project in Zimbabwe last year. The circles have helped us make significant advances in

the nutrition sector by preventing and managing moderate malnutrition across several of our country

programmes. We are currently seeking funding to introduce the model to other countries, including Niger

and Malawi.

One of many practical examples of the success of

the NIPP circles was little Abuk Dor Mayar Cyier,

who was suffering from malnutrition when her

mother, Atwong Achok Kiir, joined her local circle

in South Sudan. Amongst the many new skills

that Atwong learned was micro-gardening. She

relocated her garden closer to a water source,

enlarged the area that she was planting, and was

subsequently able to provide a wider range of

nutritious food for her family. Using locally-available

materials, Atwong also built a household toilet

and installed a hand-washing point at her home.

Members of one of GOAL’s Nutrition Impact and Positive

Practice circles in Zimbabwe learn how to build fuel-efficient

stoves for their families

Just two months after her mother joined the

GOAL NIPP circle, Abuk had become a big and

healthy baby.

26


CHILDREN’S

EMPOWERMENT

AND PROTECTION

27


CHILDREN’S EMPOWERMENT AND PROTECTION

(CEP)

GOAL’s CEP

sector focuses on

high vulnerability

populations of children,

often in the most

extreme of situations

(e.g. street children,

child prostitutes

and child migrant

labourers). These are

children who often fall

through the cracks

of even the most

enlightened national

policies on children

and youth.

To bring sustainable change,

we acknowledge, investigate

and challenge complex, stark

and sometimes difficult to

comprehend cultural, social,

political and economic realities

and practices that bind children,

their families and communities to

repeated cycles of vulnerability.

Change focuses on children’s

reintegration, healthcare,

education, livelihoods and

protection. As building blocks,

GOAL and its implementing

partners use knowledge and

understanding of how children

and their families experience

vulnerability, but are also resilient, and we

explore how they might further develop

existing or new strategies to mitigate

vulnerability.

Change happens through direct work

with children and their families, but also

by exploring and challenging barriers

to change with communities, service

institutions and national policy makers.

All our CEP programmes strengthen

national child protection systems and

institutions, but in 2013 we have been

key informants in Kenya for the Ministry

of Social Welfare on the National Plan of

Action for Children; we have developed

pragmatic guidelines for child protection

in and around schools with the Ministry

of Education; and we have developed

after-care guidelines within the Juvenile

Justice System.

In Sierra Leone, we are contributing core

expertise on child labour and referral

mechanisms to a new child welfare policy

for children in need of care and protection.

On the National Youth Policy and Youth

Employment Action Plan, GOAL is a key

informant to the Ministry of Youth Affairs

and to the Ministry of Health on the

Teenage Pregnancy Prevention Strategic

Action Plan.

Members of GOAL’s ChildSPACE project in Addis Ababa, Ethiopia. The children,

previously living and/or working on the streets, have the opportunity

to get a job and earn money by taking part in leatherwork training

Reuniting…

In Ethiopia, GOAL reunified 246

street-living children and youth with their

28


families, and provided

financial support to

66 of these families,

for whom economic

issues were identified

as the key reason

why their children

left home for a life on

the streets. With our

partners, we reunified

another 577 vulnerable

street children with

their families in Sierra

Leone. We also

helped rehabilitate

and reintegrate 385

street-living children

back into their

communities.

Training…

In Ethiopia, we

provided vocational

skills trainings to 109

rehabilitated street

living children in

trades such as leather

works, hair-dressing,

catering, motorbike

maintenance and

construction finishing

works; and facilitated

job placement

by collaborating

with a network of

local businesses. Additionally, we helped 114 children generate an income by

supporting them to set-up and run a small business.

We provided training to 136 extremely vulnerable children in India on tailoring,

beauty therapy, driving and tie-die design, while we provided similar entrepreneurial

and vocational training to 155 youths in Sierra Leone.

Also in Sierra Leone, we provided start-up capital and training for 1,030

vulnerable adults to help them start up small-scale businesses as a means to

support their children’s education.

Educating…

In India, we provided formal education support to 1,021 children aged six to 14 years

and functional literacy support to 221 extremely vulnerable children and youth.

We implemented a ‘child-friendly school framework’ that focuses on

improving infrastructure and standards in child protection, life skills and school

management, in 39 schools in Kenya, reaching a total of 15,740 students,

teachers and school management committees.

In Sierra Leone, we provided non-formal education for 1,481 children aged seven

to 17 years; and enabled 1,335 children to access formal education. Seventy-two

per cent of all those who enrolled in non-formal education attended over 50 per

cent of the sessions, with 97 per cent of those children subsequently enrolling in

formal education.

““I like the drop-in centre; they cook for us, help put us in school,

and give us fine classes. I feel good now that I have left the

street. I would like to say thank you to GOAL for helping me off

the street.”

Fourteen year-old Musa, a member of GOAL’s programme for

disadvantaged children in Freetown, Sierra Leone.


29


Protecting…

In Kenya, we reached out to 23,894 beneficiaries with

child rights’ messages during celebrations for Day of

the African Child (June 16) and Universal Children’s

Day (November 20). In addition, 823 peer educators

were trained on children’s rights and other protection

topics, and subsequently reached out to 4,000 of

their peers with what they had learned.

We rescued 17 girls from two red-light districts in

India, and formed 23 peer groups to take forward

the protection mechanism within the community and

liaise with the child protection formal institutions.

By providing equipment and supplies for child

protection units at four police stations in Nairobi, as

well as training 38 police officers in child-friendly

approaches, our team in Kenya helped the police

force strengthen their capacity to prevent and

respond to cases of child violence.

In Ethiopia, we trained 30 senior police officials

and 53 community police members on ‘streetism’

(complex and necessary patterns of children’s social,

cultural, economic and protective engagement in

urban spaces), child protection and child rights.

Eleven year-old Zainab pictured with a GOAL social worker.

After living on the streets of Freetown, Sierra Leone for two

years, Zainab attended GOAL’s drop-in centre in the capital,

where, among many things, she started to learn how to read

and write. Now, she wants to be a lawyer.


“I was greeted warmly. I could shower there and wash my clothes. I also received

counselling and the staff helped me identify what I wanted to do with my life and

how to get off the street.”

Genet (18), a member of GOAL’s ChildSPACE programme in Addis Ababa, Ethiopia.


30


05.

WHERE WE WORK

GOAL worked in 15 countries in 2013:

• Ethiopia

• Haiti

• Honduras

• India

• Kenya

• Malawi

• Myanmar

• Niger

• the Philippines

• Sierra Leone

• Sudan

• South Sudan

• Syria

• Uganda

• Zimbabwe

32


In Ethiopia, we worked

with street children and

youth in urban areas,

and with farming and

pastoralist/nomadic

communities in remote

rural locations. We

also responded to

humanitarian crises

affecting vulnerable

populations. This work

included the delivery of clean drinking water

and food aid to 40,000 Kenyans who had fled

ethnic violence in northern Kenya; supporting

Eritrean and Somali refugees; keeping a close

eye on the deteriorating situation in South

Sudan; and responding to a drought in the Afar

region of north-eastern Ethiopia. We worked in

more than 25 locations across the country and

employed 723 staff. In total, 500,000 people

benefitted from our programmes in Ethiopia

during the year. GOAL has been working in

Ethiopia since 1984.

In Haiti, we helped

relocate families still

living in Internally

Displaced People’s

(IDP) camps as a result

of the 2010 earthquake

by providing rental

subsidies, and financial

support for home

repairs. We also ran

community-based

prevention and cholera response activities;

distributed seeds and tools to help farmers

combat food insecurity; and supported the

rehabilitation and construction of water sources

and latrines. Our team in Haiti consisted of 146

staff, all of whom helped us reach approximately

45,000 of the most vulnerable people. Our work

in Haiti began with our emergency response to

the earthquake of January 2010.

A workforce of 40

helped us directly

benefit an estimated

105,000 people in

Honduras during the

year. We delivered

development

programmes in

the areas of basic

social infrastructure,

livelihoods and disaster risk reduction to

vulnerable families in the capital city of

Tegucigalpa, and to subsistence-farming and

fishing communities in the rural areas of Yoro,

Santa Barbara, Atlantida and Gracias a Dios in

the north and north-east of Honduras. GOAL

first began working in Honduras in 1998.

Working with our

network of local

partners, we delivered

nine programmes for

disadvantaged rural

and urban communities

around Kolkata and

its environs in India

during 2013, reaching

33


150,700 people. Rural programmes included

support for fishing communities in the cyclone

and flood-prone Sunderbans region, while our

work in Kolkata saw us assist unauthorised slum

dwellers; migrants working and living at 35

of the city’s notorious brick kilns; women and

children of the red light areas; and the poor and

vulnerable children of the government-sponsored

schools. GOAL has been working in India

since our foundation in 1977.

A total of 139,457

people benefitted from

GOAL’s programmes

in Kenya during the

year. We reached

112,637 individuals

alone through our

health programmes,

work that included

the establishment and

strengthening of two community health units to

conduct household visits and raise awareness

on key issues such as maternal and child health.

Forty-seven staff helped run our programmes,

which were based in Nairobi’s informal

settlements, and the arid and semi-arid lands of

Marsabit County. GOAL first entered Kenya in

1983.

Our team in Malawi

continued to expand our

multi-sectoral, community

development programme,

focusing on areas such as

health and health systems,

livelihoods strengthening

and disaster preparedness

and response. GOAL

began a large WASH

programme during the year which allowed

us to establish a new operation in the area of

Chikwawa, and maintain a strong presence in the

marginalised and disaster-prone area of Nsanje

and Balaka, districts all located in the most

vulnerable region of Malawi. A local workforce of

approximately 125 helped us effectively deliver

our programmes during the year. GOAL has been

operational in Malawi since 2002.

GOAL undertook a

series of assessments in

Myanmar in 2013 with the

objective of implementing

a programme to assist

vulnerable populations

affected by conflict in

Rakhine State. Due to

access issues at state

level, it was not possible

to commence work. Further exploration of

opportunities in Myanmar will be undertaken in

2014.

34


Although there were no

significant shocks in Niger

in 2013, the pattern of food

crises, drought, delayed rains

and flooding, coupled with

poor market integration and

a low level of government

services, means Niger remains

highly vulnerable to severe

food insecurity and endemic

malnutrition, especially in rural areas of Zinder. In

2013, we responded to the needs of some of the

most vulnerable people by delivering programmes in

economic recovery and market systems, agriculture

and food security, improved nutrition and WASH.

A workforce of 44 staff, working within four

departments of the Zinder region of south-west

Niger, helped us directly benefit 35,903 living in some

of the most vulnerable communities. GOAL has been

working in Niger since 2005.

GOAL started an emergency

response programme in the

Philippines in November,

following the destruction,

displacement and loss of life

caused by Typhoon Haiyan

(locally named ‘Yolanda’).

The storm made landfall on

Friday, November 8th. In the

days following the typhoon

more than 11,400 families received assistance from

GOAL through the distribution of crucial emergency

supplies. Shortly after establishing a base on Leyte

Island, we entered into a partnership agreement

with the World Food Programme to distribute 500

metric tonnes of rice to more than 54,000

beneficiaries each month, all of whom were at

risk of becoming food insecure. We also reached

600 vulnerable households with self-supported

shelter recovery kits. By the end of December,

almost 80,000 people had received assistance

from GOAL.

We continued to help

reduce poverty in Sierra

Leone by supporting

239,590 people in

areas such as health,

water, sanitation and

hygiene, and child

empowerment and

protection. We delivered

our programmes across

the Western urban area of the capital, Freetown,

and in the rural chiefdoms of Kenema district.

We employed 127 staff members during the

year. GOAL has had a permanent base in Sierra

Leone since 1996.

Almost 500,000

community members

were supported by

our programmes in

South Sudan last

year. We helped

increase community,

household and

individual self-reliance

and resilience, and

improve access to basic services. Our health,

35


nutrition, WASH and livelihoods interventions

targeted the most vulnerable and marginalized

communities in Twic County, Warrap State;

Baliet and Ulang Counties in Upper Nile State;

and in Abyei Administrative Area. We also

provided primary healthcare, nutrition and

WASH services for refugees in Maban County,

Upper Nile State. A total of 751 staff helped us

run our progammes during the year. GOAL has

been working in South Sudan since 1998.

We delivered a range

of multi-sectoral health

interventions in Sudan in

2013 that incorporated

community health,

HIV, WASH, nutrition

and health systems

strengthening, while

we also implemented a

number of livelihoods

programmes. We delivered these programmes

in Darfur, Kassala, Blue Nile State and Khartoum,

reaching a total of 392,660 people. We

employed 228 staff members during 2013.

GOAL has worked in Sudan since 1985.

In response to the

worsening humanitarian

situation in Syria, our

programmes there

increased in scope

and size during 2013.

By December, it was

estimated that 9.3

million people were in need of humanitarian

assistance inside Syria, 6.5 million of whom had

been forced from their homes. We provided a

range of services during the year, including the

delivery of food kits to more than 25,000 families;

the distribution of almost 4,000 hygiene kits;

and the provision of non-food item (NFI) support

through vouchers or kits to more than 21,000

families. In total, we assisted more than 650,000

vulnerable people. From a team of four in January,

we were employing a workforce of 189 by the end

of the year. GOAL first entered Syria in 2011.

Our programmes in

Uganda have a strategic

focus on health and

livelihoods, and saw

us reach 30,959

predominantly rural and

poor people across four

districts in the north and

east of the country. We

initiated a new livelihoods

approach that promoted markets to work better

for the poor, while our new partnerships with

private sector companies helped farmers increase

yields and production and sell their produce

to larger buyers and markets, thereby securing

better prices. We employed 124 staff members

during 2013. GOAL opened an office in Uganda

in 1999, although we had been working there

through partners for many years previous to this.

36


We reached 416,367 vulnerable women, men and children in Zimbabwe in 2013, primarily

through our health and WASH interventions. We were particularly proud to start our

ground-breaking three-year nutrition project which uses the Nutrition Impact and

Positive Practice (NIPP) Circles approach. We also delivered programmes in areas such as

disaster risk reduction, malnutrition prevention and environmental health. GOAL has been

supporting vulnerable communities in Zimbabwe since 2002.

A young girl is carried through the ruins of Tacloban city on the island of Leyte, Philippines after Typhoon Haiyan struck her home town.

37


06.

ADVOCACY

GOAL’s advocacy work is driven by a desire to address the multi-dimensional

aspects of poverty and vulnerability in the developing world; and to advocate

for the world’s poor by reminding the global community of its obligations and

commitments to them.

The main objectives of GOAL advocacy are:

• To support the organisation’s mission and objectives (that is, to address

the multi-dimensional aspects of poverty and vulnerability in the

developing world)

• To influence local, national and international policymakers to address the

underlying causes of poverty and injustice

• To strengthen the capacity of partner groups and vulnerable sectors in

GOAL areas of operation to advocate for their rights

• To use our position at field level to advocate with government institutions

for better service delivery for communities; better access to entitlements;

fairer allocation of government resources; and enabling legislations and

policies which help to eradicate poverty and injustice

• To create public awareness of poverty and natural and man-made

emergency humanitarian situations around the world

An essential part of our advocacy work is sectoral developmental

interventions, through which GOAL helps the poor, deprived and most

marginalised people in the developing world gain access to basic human

rights such as quality healthcare and basic education.

GOAL’s integrated development programmes focus on several key areas.

These include child protection, nutrition, healthcare, water, sanitation and

hygiene, nutrition, HIV, livelihoods, and education.

GOAL’s child protection policies continue to become more clearly refined,

and increasingly defined by coherent multi-sector and systemic change.

GOAL is doing this responsibly by trying also to retain the pragmatism

of child-level impact, which is a traditional strength. Strategies for each

country are emphasising both institution building through partnerships and

collaboration and higher-level engagement through dialogue with policy

makers and coalitions.

In 2013, GOAL

developed and

strengthened its

advocacy focus

around the issues

faced by children in

informal settlements,

and the need for

a strengthened

international

framework for their

protection. GOAL

progressed research

and development of

an advocacy focus

which calls on the

global community

to ensure that

development takes

place with a central

concern for the

creation of spaces

that are safe, healthy

and sustainable;

ensuring that cities

are places where

children and their

families can flourish.

This process is

informed and driven

by almost 37 years of

first-hand experience

of seeking to

protect, support and

empower children

and young people

38


in many African and

Central American

countries, as well

as India. GOAL’s

nutrition strategy is to

reduce the prevalence

of under-nutrition,

along with its

associated morbidities

and mortality, through

support for curative care

and concurrent preventative

methods. Key elements of

our 2012-2016 approach

include advocacy and

support for improvements

in the quality and coverage

of curative care for

malnutrition, to ensure

a higher proportion of

malnourished cases are

reached.

Links between local,

regional and national levels

are clearly established in

countries where GOAL is

advocating and working

for community-based

management of acute malnutrition (CMAM) to

be fully integrated into the state health systems.

Advocacy for improved health services also

continues to be a key focus for GOAL health

programming. GOAL continues to play a key

role in informing national health policy as a

member of several national and district-level

fora, as well as being a member of various

coordination groups and other networks in

GOAL operational countries.

GOAL also works strategically with advocacy

partnerships. For example, GOAL is a member

of the Children’s Rights Information Network

and is currently exploring possibilities for

engagement with The Consortium for Street

Children and The World Urban Forum.

GOAL continued to engage in advocacy during

2013 on humanitarian and development issues,

raising awareness particularly around the crisis

in Syria and in South Sudan. For example, in

October GOAL CEO, Barry Andrews and COO,

Jonathan Edgar addressed the Oireachtas Joint

Committee on Foreign Affairs and Trade on the

humanitarian impact of the conflict in Syria.

Mr. Andrews, along with GOAL senior manager,

Alan Glasgow had also briefed the same

committee on the Syrian crisis earlier in the year.

Blackrock College Transition Year students, Ross Murtagh and

Conor Johnston with one year-old Urmila Bata and her mum. Urmila,

who had a clubfoot, was due to be operated on at the GOALsupported

Rehabilitation Centre for Children in Kolkata, India

39


07.

DEVELOPMENT EDUCATION

Learning about the world in which we live, and the global issues that affect us all, is critical to understanding our

role as global citizens. It allows us to appreciate the attendant rights this confers upon us, and the responsibilities

we have towards one another.

Our development education programme is designed for primary and post-primary schools in Ireland. GOAL has

developed a variety of educational resources for schools to help teachers put global learning into practice in

their classrooms. During 2014, we hope to add to these resources and offer an array of development education

workshops linked to the curriculum at both levels. Our objective is to empower children and young people by

deepening their understanding of today’s world.

During 2013, GOAL speakers visited over 2,500 students across Ireland to deliver talks and workshops. Engaging

with young people has taught us that they are genuinely interested in development, receptive to learning more

about this sphere, and willing to respond to need.

In January 2013, nine transition year students travelled with GOAL to Kolkata, India. During a week in Kolkata,

the students visited some of the city’s poorest and most marginalised communities and witnessed the daily

challenges people face. They were shown how the causes and effects of poverty can be challenged, and how

communities can be empowered to break the cycle of poverty.

GOAL supports the development education sector in Ireland through its membership of IDEA (Irish Development

Education Association) and participation in the Development Education Working Group (DEG) in Dóchas.

Leinster and Ireland rugby star, Ian Madigan meets some of the refugees

that GOAL is caring for at Buramino refugee camp at Dollo Ado

in Southern Ethiopia. The refugees at Dollo Ado have been forced

from their homes in Somalia because of drought, famine and conflict

Leinster rugby captain, Leo Cullen with some members of GOAL’s

ChildSPACE project for vulnerable children living and/or working

on the streets of the Ethiopian capital, Addis Ababa

40


08.

PROMOTING OUR WORK

We managed to generate significant media

coverage of our emergency and development

work over the course of the year. Journalists

and Patrons travelled with us to several of

our key countries of operation, and to regions

where we were conducting emergency response

programmes.

Thanks to their support, we were able to tell

many more supporters about the plight of just

some of the people we are assisting around the

developing world.

In July, Irish rugby stars Leo Cullen and Ian

Madigan travelled to Ethiopia, where they

visited urban and rural programmes that GOAL

runs for vulnerable children and families.

The duo spent time at a project in the capital,

Addis Ababa that cares for and supports

children working and living on the streets of the

city, while they also spent a day at Buramino

refugee camp in Dollo Ado, Southern Ethiopia,

where GOAL is caring for families who fled

fighting and famine in Somalia in 2011.

In November, Irish actor, Jack Gleeson, who

starred as ‘King Joffrey’ in the television

smash-hit fantasy drama, ‘Game of Thrones’,

visited some of GOAL’s projects in Haiti, where

GOAL is continuing to care for people affected

by the devastating 2010 earthquake.

We also helped media document the conflict in

Syria in April, while we brought journalists and

photographers to the Philippines in November,

following the destruction, displacement and loss

of life caused by ‘Typhoon Haiyan’.

41

‘Game of Thrones’ star, Jack Gleeson, aka ‘King Joffrey’, who

visited some of GOAL’s projects in Haiti during the year


FUNDRAISING


09.

FUNDRAISING

In what was a

challenging year

on the fundraising

front, GOAL’s work

was boosted by the

continued dedication

and generosity

of hundreds of

thousands of

supporters from

Dublin to Dubai and

from New York to

Melbourne, all of whom

showed that they believe

passionately in the

lifesaving work that GOAL

carries out across the

developing world.

To those people – and

to the tens of thousands

of others who made a

donation, attended an

event, supported our

emergency appeals or ran,

crawled or walked in some

of our many sporting

fundraisers – we would like

to extend a very big, and

sincere, thank you.

43

43

Running, walking and pedalling…

The GOAL Mile remains our flagship fundraising

event. Last Christmas saw an increase in both

the number of locations and people taking part

from previous years. In all, a record 122 Miles

were organised, raising more than €170,000

towards our projects. The event went truly

global in 2013 too, with Miles taking place

in New York, London, Abu Dhabi, Toronto,

Syria and Melbourne, the latter of which was

supported by former Irish running star, Sonia

O’Sullivan.

Organised once again by our friends in the Law

Society, the 15th Calcutta Run was held in Dublin

in May with almost 1,000 people completing the

10k course. More than €122,000 was raised for

GOAL and The Peter McVerry Trust.

A large number of hardy supporters took on

some mighty marathon challenges in Dublin,

Connemara and New York during the year, while

the inaugural climb of Croagh Patrick took place

on Reek Sunday in July in aid of GOAL’s water

and sanitation programme in Kolkata, raising

over €15,000. A special word of thanks must go

to all those who helped raise €5,000 by once

again taking part in the 100k Shane Brennan

GOAL Cycle from Galway to Longford.

Team support…

GOAL Jersey Day continues to grow and grow.

Tens of thousands of children - and adults – once

again seized the opportunity to proudly wear

their favourite team colours to school or work for

the day, and make a small donation to GOAL.


The hugely-popular event took place at a record 1,100

schools, offices, banks, crèches and various other

locations across the country last year, and together,

they helped bring in more than €138,000.

Shane-mania hits fever pitch…

All-Ireland hurling final hat-trick hero, Shane

O’Donnell caused female hearts to flutter

when he stepped out in Sixmilebridge with

his teammates from Clare, but thankfully, he

managed to escape in one piece…

The iconic GOAL Challenge matches made a welcome

return last year, and saw thousands of people turn

out to watch the two newly-crowned All-Ireland-winning

teams play exhibition matches in aid of GOAL in

Clare and Dublin.

Pictured at the GOAL Gala Dinner at The Aviva Stadium

were (left to right) Ireland rugby coach, Joe Schmidt; RTE

broadcaster, Miriam O’Callaghan; and GOAL CEO, Barry

Andrews

Black-ties and badges…

Clare supporters gather around for autographs and photographs

with Clare’s Shane O’Donnell following the GOAL Challenge

match in Sixmilebridge, Co. Clare. Picture: Diarmuid Greene /

SPORTSFILE

Newly-installed Irish rugby coach, Joe Schmidt

was the guest of honour at our annual GOAL

Gala Dinner in Dublin’s Aviva Stadium in May.

Balls were also held in London and New York

and all three helped raise over €350,000 for our

programmes, thanks to the generosity of guests

and sponsors.

44


More than 800 schoolboys from Blackrock College who set a world record for the ‘largest

human shamrock’, as part of the school’s 25th anniversary celebrations of their annual ‘St

Patrick’s Day Badges’ campaign in aid of GOAL and Aidlink.

GOAL was involved in the

breaking of yet another world

record in March, when the

students of Blackrock College

marked the 25th anniversary of

their ever-popular St Patrick’s

Day Badges Campaign by

forming the largest ever ‘human

shamrock’. The 2013 campaign

was a huge success with

thousands of woven badges sold

throughout Ireland, and around

the world.

Emergency response…

Our fundraisers and donors dug deep in November and December to help our teams provide emergency

shelter and urgent provisions for people who lost their homes and possessions as a result of the devastating

Typhoon Haiyan in the Philippines. Special thanks must go to Kentz Engineering for their support, and to

Aer Lingus and the many companies that helped fly 40 tonnes of humanitarian aid, including much-needed

medical supplies, water, food, shelter materials and other essential items to survivors.

Regular givers…

Our standing order income continued to form a very important strand of our fundraising activities during

the year, while Irish and international trusts raised more than €200,000 and played a key role in leveraging

additional programme activity.

Finally, we are deeply grateful to all those individuals who left a gift in their will to GOAL. In all, more than

€1.1 million was bequeathed to GOAL in 2013, reflecting the continued confidence by the Irish people in

the hard and necessary work carried out by GOAL staff in some of the toughest and poorest regions of the

world.

Members of the UNDOF 43rd Infantry Group in Golan Heights, Syria, who took part in the

GOAL Mile at Christmas

45


CONSOLIDATED

FINANCIAL

STATEMENTS

31st December 2013

47


10.

CONSOLIDATED FINANCIAL STATEMENTS

FINANCIAL STATEMENTS - 31 DECEMBER 2013

TOGETHER WITH AUDITOR’S REPORT

Reference and Administration........................................................................................................................................................49

Report of the Directors.............................................................................................................................................................50 - 65

Independent Auditor’s Report...............................................................................................................................................66 - 67

Consolidated Statement of Financial Activities.......................................................................................................................68

Consolidated Balance Sheet............................................................................................................................................................69

Company Balance Sheet...................................................................................................................................................................70

Consolidated Cash Flow Statement.............................................................................................................................................. 71

Notes to the Consolidated Financial Statements...........................................................................................................72 - 90

Appendices to the Financial Statements.......................................................................................................................... 91 - 107

48


REFERENCE AND ADMINISTRATION

DIRECTORS

COMPANY SECRETARY

CHIEF EXECUTIVE OFFICER

REGISTERED OFFICE

Pat O’Mahony (Chairman)

James H. Casey

Christy Cooney

Patrick J Cunningham

Tim Dalton

Mary Jennings

Suzanne McDonald

Dr P.J. McKeever

Mary Murphy (appointed 9th June 2014)

Hugh O’Flaherty

Tom Reddy

James H. Casey

Barry Andrews

12/13 Cumberland Street

Dún Laoghaire

Co. Dublin

COMPANY REGISTRATION NUMBER 201698

REGISTERED CHARITY NUMBER CHY 6271

SOLICITORS

A&L Goodbody

IFSC, North Wall Quay

Dublin 1

PRINCIPAL BANKERS Bank of Ireland Allied Irish Bank Ulster Bank

Dún Laoghaire Greystones College Green

Co. Dublin Co. Wicklow Dublin 2

AUDITORS

Deloitte & Touche

Chartered Accountants and Registered Auditors

Earlsfort Terrace, Dublin 2

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REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2013

The Directors present their annual report and the audited consolidated financial statements for the year

ended 31 December 2013:

1. STRUCTURE

Legal Status

GOAL was founded in November 1977 for the charitable purpose of alleviating poverty amongst the poorest

of the poor worldwide. The activities of GOAL were carried out by a Trust until 1 January 1996, when its net

assets were transferred to a company. With effect from this date the Company and its subsidiary undertakings

have performed all those activities that were previously performed by the Trust.

GOAL is the registered name of the Company. The word ‘limited’ is omitted under licence of the Minister

for Jobs, Enterprise, and Innovation. GOAL is limited by guarantee and does not have share capital. At 31

December 2013, the Company had sixteen members (2012: seven) who have each guaranteed the liabilities

of the Company up to a maximum of €6.35. This guarantee continues for one year after membership ceases.

The registered company number is 201698.

GOAL is recognised by the Revenue Commissioners as having registered charity status – registration number

CHY 6271.

Group Companies

GOAL’s consolidated financial statements combine the activities of GOAL in Ireland including GOAL’s field

offices overseas, GOAL (International) - trading as GOAL UK -, a company limited by guarantee operating in

the United Kingdom, and GOAL USA Fund, an incorporated not-for-profit corporation in the United States

of America.

Each of the Group companies is a registered charity or not-for-profit organisation in its own jurisdiction.

GOAL International (trading as GOAL UK) is a registered charity with the Charity Commission for England

and Wales under registration number 1107403. GOAL USA Fund is registered as a not-for-profit organisation

under Section 501(c)(3) of the United States Internal Revenue Code.

GOAL’s charitable activities in the developing world are carried out in association with each of the Group

companies.

Field Offices

The charitable activities of GOAL are carried out through its field offices in each of the locations in which

it operates in the developing world. Each of the field offices is managed by a Country Director, reporting

directly to GOAL’s head office in Dublin.

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REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2013

There are a number of sub-committees established to assist the Board in their work:

i. Audit and Risk Committee

The Audit and Risk Committee has five members, two of whom are Directors and one of whom is appointed

as Chair. The committee meet at least six times in the year and the terms of reference include the following

key responsibilities:

• Ensure an appropriate risk management framework is in place and operating effectively

• Review GOAL’s risk registers and report any material issues arising to the Board

• Monitor the integrity of GOAL’s financial statements

• Review internal controls, and consider recommendations for improvement by internal and external

auditors

• Make recommendations to the Board in relation to the selection of the external auditor

• Review budgets and financial management reports

• Monitor and review the effectiveness of GOAL’s internal audit and compliance functions

• Monitor and review any occurrence of fraud in line with GOAL’s Anti-Fraud/Corruption and Whistleblowing

policies

ii. Remuneration Committee

There are three members of the Remuneration Committee, two of whom are Directors. The committee meet

at least twice a year to review field and head office salary and remuneration packages and bring any material

issues arising to the attention of the Board.

The Committee report to the Board annually on salary, benefits and remuneration packages for all field and

head office staff and also report on the Committee’s deliberations and proceedings. The Committee strives to

ensure GOAL’s remuneration practices and policies are applied consistently and fairly across the organisation.

iii. Nominations Committee

The Nominations Committee has four members, all of whom are Directors. The committee meet as required

and prior to any Board meeting where there are proposed appointments of new directors to the Board. The

Nominations Committee also incorporates succession planning as part of its terms of reference.

iv. Programmes Committee

The Programmes Committee was set up during 2013. The committee is tasked with monitoring implementation

of the Strategic Plan, reviewing the strategic direction of the organisation, providing context and

experience to the board in respect of GOAL programme decisions and the operating environment in which

GOAL works, and advocating on behalf of GOAL’s programmes at board level. The committee meets formally

at least twice per year, and comprises of two members of GOAL senior management and a director.

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3. VISION, MISSION, AND VALUES

GOAL is an international relief and development agency dedicated to alleviating the suffering of the poorest

of the poor in the developing world. Since inception in 1977, GOAL has responded to virtually every major

natural and man-made disaster in the developing world, worked in over 50 countries and spent more than

€853 million on emergency relief and development programmes. During the period covered by this report,

GOAL had operations in fifteen countries.

Since 1977, GOAL has sent almost 3,000 GOALies overseas to work alongside many thousands of local staff.

Annually GOAL spends in excess of €60 million responding to the needs of the poorest and most vulnerable

in the developing world.

GOAL receives institutional funding from a variety of sources including the Governments of Ireland, the UK,

and the USA, as well as from the European Union and the United Nations. GOAL is also supported by a

variety of charitable trusts and foundations in Ireland, the UK and USA, and by the general public through

donations, wills, legacies and various fundraising events.

Vision

GOAL’s vision statement links the charity’s actions to its understanding of change, and offers a high level aim

for the organisation by clarifying the ultimate long term impact it aims to achieve.

GOAL’s Vision Statement is:

“We envision a world where poverty and hunger no longer exist, where communities are prepared for

seasonal shocks, where structural and cultural barriers to growth are removed and where every man woman

and child, has equal rights and access to resources and opportunities”.

Mission

GOAL’s mission statement is:

“To work towards ensuring the poorest and most vulnerable in our world and those affected by humanitarian

crises have access to the fundamental rights of life, including but not limited to adequate shelter, food,

water and sanitation, healthcare and education.”

The mission statement explains the purpose of GOAL. It explains why GOAL exists, and at the most basic

level, what it does. It provides the basis for all activities including the development of our policies, strategies,

and programmes.

Values

GOAL’s values inform everything it does, and their influence can be seen in how GOAL goes about its work at

all levels and across all programme areas and sectors. GOAL’s core values are:

• Humanitarianism - including a responsibility to advocate on behalf of the poor and deprived

• Integrity and independence

• Equality

• Transparency and accountability

• Cost effectiveness and value for money

• Continuous learning

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REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2013

4. GOAL’S WORK

GOAL brings life-saving relief to people affected by emergencies through addressing their immediate needs

and providing a range of emergency services including healthcare, shelter, water and sanitation and the

provision of food. In the weeks and months after an emergency, GOAL works with local communities to

help them recover by providing services and resources when the local authorities are not able to, and by

strengthening the community’s own ability to rebuild.

In regions of chronic crisis and underdevelopment including conflict affected and fragile states, GOAL

implements development programmes aimed at supporting long term positive change for poor, vulnerable

and marginalised groups by reducing their economic and social vulnerability and supporting these individuals

and communities to create their own pathways out of poverty.

GOAL has developed specific expertise in a range of complementary areas (including health, water, sanitation

and hygiene (WASH), nutrition, HIV, livelihoods, education, shelter and child protection and empowerment)

which we deploy when and where we can add value in response to both emergency and longer term

development needs. In GOAL, we believe that an integrated-programme approach to the underlying causes

of poverty and vulnerability delivers maximum benefits for individuals and communities.

We work through reputable local partner organisations where it will bring most benefit to communities - in

so doing, we also build the capacity of local organisations to work on behalf of their communities. Every

GOAL intervention, including where we are the sole implementer, is managed in partnership with the local

community.

Our principle target groups include Extremely Vulnerable Children and Youth (EVCY) – including street

children and child sex workers - vulnerable and marginalised women, people living with HIV, and people with

disabilities, as well as particularly vulnerable groups such as: Internally Displaced Persons (IDPs), refugees

and returnees, communities vulnerable to and affected by disasters and seasonal shocks, new urban slum

populations, those in conflict zones and those recovering from crisis.

Health

GOAL’s health programmes provide medical services to remote and impoverished communities that would

otherwise have little or no access to even the most basic standard of care, and are integrated with other

initiatives promoting better health and nutrition. These include HIV education, water and sanitation projects,

community treatment and prevention programmes for malnutrition, promotion of better hygiene techniques

and mosquito nets distribution, all of which ensure both a preventative as well as a curative approach to

health. GOAL runs health programmes in most of its countries of operation.

Emergency Humanitarian Relief

GOAL’s emergency humanitarian relief programmes respond to the immediate survival needs of those

affected by man-made or natural disasters. War, drought, floods, earthquakes, and other natural disasters

can leave people without shelter, assets, or a livelihood. GOAL’s programmes target the most vulnerable, and

provide food, water, shelter, healthcare, sanitation, and other non-food items. Many of GOAL’s longer term

country programmes started out as emergency interventions and evolved into more development-focussed

programmes as the emergency situation improved. However, some remain in a state of chronic emergency.

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Livelihoods

The objective of GOAL’s livelihoods programme is to help communities achieve food security and income

generation, thereby increasing their resilience. We forge partnerships with the private sector, governments

and NGO’s in order to deliver results for our beneficiaries. We aim to ensure that the weakest in society are

protected, and have an opportunity to reconstruct sustainable livelihoods.

In emergency situations, GOAL supports communities by direct distribution of inputs, cash and food.

Increasingly, we are moving away from direct distributions, and work through existing distribution channels.

GOAL is moving towards a market-driven approach where appropriate. This entails working through existing

market structures, and working on strengthening them when there are gaps. Market-driven approaches in

areas such as agriculture, entrepreneurship development and sanitation marketing ensure that projects are

more sustainable, cost-efficient and beneficiary-driven.

In this vein, the last year has seen forging of partnerships with the private sector in local settings, as well

as large-scale partnerships with companies such as Microsoft, a technology partner on mobile market

information systems for farming communities.

Child Empowerment and Protection

GOAL’s Child Empowerment and Protection (CEP) programmes provide much needed care, shelter, rehabilitation,

training, and, if appropriate, family reunification, for children who have sought refuge in the

streets and rubbish dumps of cities in the developing world. As the world population continues to grow and

become increasingly urbanised, the need for these programmes will become ever stronger. GOAL runs CEP

programmes in Sierra Leone, Ethiopia, Kenya, India, and Honduras.

Advocacy

GOAL endeavours to ensure that the international community honours its obligations to the poorest of the

poor. We have continually drawn the attention of the Irish people and the Irish government to the nature

and extent of poverty and deprivation in the developing world, and to its main causes. Amongst these main

causes is the oppression of populations by corrupt and brutal regimes.

Development Education

As a component of GOAL’s advocacy strategy, GOAL’s Development Education Programme is aimed at

increasing young people’s awareness and understanding of the plight of the poorest of the poor in the

developing world. GOAL’s belief is that positive action used as an educational tool leads to greater awareness

and interest. We advocate that development education should commence at primary level, following through

to post primary and incorporate a component, which allows students to become pro-actively involved with

a project. The purpose is to ingrain a strong sense of responsibility and a belief in advocating for the poorest

of the poor. GOAL provides information and guest speakers for primary and secondary schools, colleges,

universities and youth groups.

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REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2013

5. REVIEW OF THE YEAR

2013 has been a period of expansion for GOAL both in scale, and geographically. A significant increase

in GOAL’s Syria programme has seen it grow from a fledgling operation in 2012 to become one of GOAL’s

largest country programmes by year end. GOAL returned to the Philippines after an absence of nine years,

in response to the devastation caused by Typhoon Haiyan in November, and a series of humanitarian needs

assessments were undertaken in Myanmar towards the end of the year.

In 2013, GOAL operated humanitarian relief and development programmes in fifteen countries as follows:

Ethiopia Haiti Honduras India Kenya

Malawi Myanmar Niger Philippines Sierra Leone

Sudan South Sudan Syria Uganda Zimbabwe

A review of some of GOAL’s larger country programmes, and achievements are given below. Comprehensive

and up-to-date information on all of GOAL’s country programmes is available on www.goal.ie.

Syria

GOAL has been working inside Syria, delivering aid in the north-western province of Idlib, since October

2012. GOAL’s programmes provide water, sanitation, hygiene kits, food, cooking utensils, clothing and shelter

assistance to internally displaced people, and their host communities. GOAL’s food assistance programmes

support approximately 250,000 individuals each month, while nearly 200,000 people benefitted from

non-food item kits and voucher programmes. A programme established during the year to restore water

pumping stations will bring clean water to half a million people upon completion. GOAL provides support

through rehabilitation and support of commercial bakeries; large scale food distribution; voucher programmes

for food and non-food items; and preparations and provisions for the 2013/2014 winter – critically important

as many of the internally displaced fled their homes in the summer and are especially ill-equipped to survive

the harsh winter. The programme underwent massive expansion during 2013, and as the scale of need in Syria

continues to escalate in line with the deepening conflict, further significant expansion of our humanitarian aid

programme is forecast for 2014.

The Philippines

Typhoon Haiyan struck the Philippines on Friday, 8 November 2013 with recorded wind speeds of 269 km/h

making it one of the most powerful storms ever to make landfall. Estimates to date indicate that over 8,000

people were killed and a further 4 million displaced as a result of this typhoon. GOAL responded immediately

by dispatching an emergency response team to the Philippines to assess the extent of the damage and lay

plans for how best to help the people most affected, specifically in the islands of Leyte and Panay which

were severely impacted. In the days following the typhoon, the initial response focused on the distribution of

crucial emergency supplies including tarpaulins, kitchen sets, blankets and jerry cans to over 11,000 vulnerable

households across these two islands. Following this initial intervention GOAL quickly progressed to cash

transfer, cash-for-work, food distribution, and livelihoods restoration programmes. By the end of December,

nearly 80,000 beneficiaries had received assistance from GOAL’s programmes. GOAL’s appeal to the public

for funds to assist the aid effort raised over €600k.

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South Sudan

South Sudan became the world’s newest nation on 11 July 2011. Having endured decades of war on its path to

independence, the task of rebuilding and developing public infrastructure and services sufficient to meet the

needs of the South Sudanese people is immense in both scale and complexity. With programme expenditure

of €12.5m in 2013 and €13.9m in 2012, GOAL’s South Sudan programme has been GOAL’s largest country

programme for the last two years. GOAL delivers integrated health, nutrition, water, sanitation, hygiene and

livelihoods programmes in remote rural locations throughout South Sudan. In four counties (Agok, Twic,

Baliet and Ulang), GOAL is now the leading provider of primary healthcare services. GOAL also maintains

an emergency response capacity in areas prone to periods of political instability, flooding, displacement and

potential disease outbreaks.

GOAL’s network of primary healthcare facilities services a population in excess of half a million. 370,000

patients received diagnosis, treatment and care during 2013. Efforts to improve maternal and infant mortality

included hosting over 16,000 first antenatal care visits, facilitating over 2,000 deliveries at health facilities and

administering in excess of 100,000 vaccinations to children under the age of five.

Malnutrition remains a serious threat to life and mental and physical development in South Sudan, and most

of the aforementioned health facilities also operate nutrition programmes. GOAL’s nutrition programmes

offer both preventative and curative interventions and successfully treated over 2,000 severely malnourished

children during the year.

Over forty boreholes were either newly constructed or substantially rehabilitated to provide better access to

clean water for over 16,000 people. These endeavours, and all of GOAL’s physical interventions, are backed

up by positive health, hygiene, and nutrition practices promotion amongst beneficiary communities.

In mid-December, an outbreak of inter-tribal violence in and around Juba, the capital of South Sudan, led

to temporary closure of the GOAL South Sudan’s head office. During this time programmes were remotely

managed from Nairobi.

Ethiopia

GOAL has worked in Ethiopia since 1984 and is currently implementing complex humanitarian and integrated

development programmes in rural Ethiopia, and a street children’s project in the capital city, Addis Ababa.

Programme expenditure amounted to €12m in 2013 (2012: €13.6m).

GOAL Ethiopia’s Humanitarian Response Programme, is operational in six regions of the country, and

adjacent to five international borders – Eritrea, South Sudan, Sudan, Somalia and Kenya, and addresses the

critical health and nutrition needs of vulnerable populations, both settled communities and refugees. During

the year, GOAL Ethiopia treated over 20,000 children suffering from severe malnutrition while a further

40,000, people deemed to be at risk from malnutrition received specialised supplementary nutrition, while

on the preventative side, over 1.2 million people received health and nutrition education through GOAL’s

programmes. With GOAL’s help, nearly 300,000 children were vaccinated against measles during the year.

GOAL also trains health professionals and community volunteers.

GOAL Ethiopia’s development programme benefited over 60,000 people through different sectorial

interventions of Health, HIV, Water, Sanitation and Hygiene, Child Empowerment and Protection, and

Livelihoods. The overall objective of the health programme is the reduction of maternal and child mortality

by training mothers, men’s groups, community health promoters, health extension workers, and Ministry

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REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2012

of Health staff. The water and sanitation activities included construction of rainwater harvesting systems,

shallow wells, very simple but effective water purification systems for households using gravity to strain water

through sand to become potable/safe to drink.

Zimbabwe

For GOAL Zimbabwe, a key highlight of 2013 was the initiation of a highly innovative nutrition programme

which has set a platform for GOAL to become the leading nutrition agency in Zimbabwe. A further success

was achieved by GOAL’s public health management programme, as there were no reported cases of typhoid

or cholera throughout the year in the target districts and any suspected cases were dealt with within the

regulated 48 hour period.

GOAL Zimbabwe also began using a mobile phone cash transfer platform, Ecocash, to support farmers with

agricultural inputs. One of the benefits of using this platform is that it is an empowering approach, providing

farmers with greater choice regarding inputs while also bringing banking facilities to the extreme poor. This

mobile platform has since been taken up by some institutional donors such as FAO, who have used GOAL as

the gold standard for its other implementing partners.

Sudan

GOAL has worked in Sudan since 1985, with a proven track record in the fields of nutrition, livelihoods,

primary healthcare (PHC), informal education, water and sanitation, and emergency interventions. GOAL

currently has operations in Blue Nile, Khartoum, Kassala, and North Darfur.

Throughout all the activities, GOAL continued its shift towards a more community-led vision and Behaviour

Change approaches, in particular through Care Groups, School Health Clubs, Community-Led Total Sanitation

(CLTS) and Nutrition Impact Positive Practice (NIPP) circles. These approaches are proven to be more costefficient

and offer better chances of long term positive behaviour change within the communities.

In 2013 over 200,000 direct beneficiaries, and a further 250,000 indirect beneficiaries were reached through

GOAL Sudan’s programmes.

The above paragraphs focus on a selection of GOAL’s larger country programmes, and their activities in 2013.

Comprehensive information on all of GOAL’s country programmes is available on GOAL’s website www.goal.ie.

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6. FUTURE DEVELOPMENTS

GOAL’s strategic plan for 2012-2016 was approved by the Directors in February 2012. The aim of GOAL’s work

in the plan period is to prevent loss of life, support communities to fulfil their basic needs, and to reduce social

and economic vulnerability for poor, marginalised and vulnerable communities in the communities where we

have long term commitments and in emergency situations where we can add value.

We plan to achieve these aims through improving population health, particularly maternal child health, using

a public health approach; giving increased prominence to livelihoods, urban programming, and disaster riskreduction;

and working to ensure the social inclusion of extremely vulnerable children and youth. We also

believe that further programme integration will produce more effective results with wider and longer-term

impact on the causes of poverty and vulnerability.

Geographically, our core area of operation will continue to be sub-Saharan Africa. Given that poverty is so

deeply entrenched in Africa we believe a particular focus on Africa is required to ensure progress against

Millennium Development Goals. However this geographic focus does not preclude GOAL from embarking

on programmes in new regions where there is clear humanitarian need, and GOAL as an organisation has the

capacity to make a positive impact.

In 2013, GOAL commenced an emergency relief programme in the Philippines, as well as building up the Syria

programme to expenditure of almost €7m. We have secured significant donor funding for our programmes

in Syria and expect that in 2014 it will be the largest GOAL country programme in GOAL’s history.

Elsewhere, following the escalation of violence in South Sudan, it is clear that 2014 will be a very challenging

year for the people of South Sudan and GOAL in responding to the situation and the needs of affected

communities. The crisis has led to a serious deterioration in the food security situation, with some 4.9 million

people in need of humanitarian assistance, and 3.2 million who need to be assisted by aid organisations by

June 2014. GOAL, as the leading health NGO in Twic, and with significant donor support, will play a major

role in assisting the conflict-affected communities.

A mid-term review of the strategic plan will be carried out in 2014 to monitor progress against the set

objectives, and review the continuing relevance of the plan to GOAL and its beneficiaries. Securing and

retaining reliable sources of funding remains a key challenge for GOAL over the next number of years. As the

institutional donors on which GOAL relies for a large proportion of its overall income are subject to tighter

budgetary restraint, the competition for this limited pool of resources continues to be very strong. However,

GOAL’s proven track record of delivering high quality, effective, and value-for-money interventions, is a major

factor in establishing GOAL as a preferred partner for some of the key institutional donors.

The economic recession continues to negatively impact on donations and fundraising income, and overcoming

this trend is a priority objective for the Directors and Senior Management Team. As well as building on GOAL’s

existing calendar of fundraising events and campaigns a number of innovative and strategic fundraising

initiatives are planned for 2014.

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REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2013

7. FINANCIAL REVIEW

Results for the year

The financial results for the year ended 31 December 2013 are shown in the Consolidated Statement of

Financial Activities on page 68.

Income

2013 was a very positive year for income generation in GOAL. Total income, at €65.4m has increased by 8%

since 2012 (€60.5m).

Reversing the marked downward trend of recent years, voluntary income at €3.3m (2012: €3m) and income

raised from fundraising activities at €0.9m (2012: €0.8m) have both risen by 11%. The main contributing

factor to this positive outcome was the public’s generous response to GOAL’s appeal for funds in response to

the devastation caused by typhoon Haiyan in the Philippines, for which, over €600k was raised.

GOAL’s strong reputation for delivering innovative, quality, and value-for-money programmes has ensured

strong relationships continue with major institutional donors. This is evidenced in the continued growth of

grant income during the year. Notably, a number of very material grant agreements were signed during the

year with USAID and DfID for relief programmes in Syria. Total grant income for the year at €55.5m (2012:

€50.8m), has increased by 9% year on year. A detailed analysis of donor income is available in note 3 to the

financial statements.

Expenditure

Total expenditure for the year, at €63.7m is marginally down on 2012 (€65.4m).

Expenditure on relief and development programmes (charitable activities) in 2013 amounted to €61.6m (2012:

€63.4m), and accounts for 97% of total expenditure (2012: 97%). This reduction in expenditure is evidenced

in most countries, and occurs for various reasons including changes to donor funding priorities, and tighter

budgetary controls on expenditure of GOAL’s unrestricted funding. This restraint, though regrettable is

necessary as this particular income stream has been reducing for several years and the Directors have

determined that the unrestricted reserve fund should be preserved at current levels. By contrast, expenditure

in Syria, has reached €6.8m in the year from a standing start, a remarkable achievement for the team there. An

analysis by country of expenditure on charitable activities can be found in note 5 to the financial statements.

Expenditure on generating voluntary income (€1.5m) and governance (€0.5m) have both remained at similar

levels to 2012.

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Reserves policy

GOAL’s policy is to maintain unrestricted reserves at a minimum level to ensure the long-term viability of the

organisation, to ensure protection from fluctuations in income, and to allow immediate and efficient response

to sudden-onset humanitarian crises. GOAL has designated elements of its unrestricted funds balance to

reflect this policy. GOAL’s total unrestricted funds at the end of 2013 totalled €23.1m (2012: €24.5m). This

figure includes a minimum working capital reserve of €14m, a fixed asset fund of €2.9m, long term financial

assets of €2.1m, and an emergency response fund of €1m. These levels are subject to annual review by the

Directors. The balance of undesignated, unrestricted funds, amounts to €3.1m, and will be used to fund GOAL

programmes in the developing world in the short term.

Restricted funds represent grant income and donations received which are subject to specific conditions

imposed by the donors or grant making institutions. They are not available for the general purposes of the

charity.

Where restricted donations remain unspent for a period of three years following the year of their receipt,

or where restricted donations remain unspent and GOAL ceases its programme activity in that country, the

Directors may decide to transfer such funds that they consider surplus to requirements to unrestricted funds.

There was no such transfer in the year.

Investment policy

It is the policy of GOAL that funds not immediately required for operational purposes are invested in interestbearing

deposits maintained in major financial institutions in Ireland, the UK and USA that are subject to the

statutory regulatory regime of the relevant jurisdiction.

When individual shares and share portfolios are received by GOAL, they are subject to a review to ensure that

they do not conflict with the ethos and beliefs of the charity.

Grant awarding policy

GOAL often works in association with and makes grants to other non-governmental organisations, missionary

groups and local community based organisations. These partners may implement certain programmes either

in whole or in part depending on their capacity. Proposed partners are subject to a pre-award capacity

assessment, and GOAL monitors both activity and expenditure by the partner for the duration of the funding

period. In 2013 such grants accounted for 7% of total charitable expenditure (2012: 9%).

8. STATEMENT OF DIRECTORS’ RESPONSIBILITIES

Company law requires the Directors to prepare financial statements for each financial year which give a true

and fair view of the state of affairs of the Company and of the Group and of the Group’s financial activities for

that period. In preparing those financial statements, the Directors are required to:

• select suitable accounting policies and then apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the

Group will continue in business.

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REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2013

The Directors are responsible for keeping proper books of account which disclose with reasonable accuracy

at any time the financial position of the Company and the Group and which enable them to ensure that the

financial statements are prepared in accordance with accounting standards generally accepted in Ireland,

and comply with Irish statute comprising the Companies Acts, 1963 to 2013. They are also responsible for

safeguarding the assets of the Group and hence for taking reasonable steps for the prevention and detection

of fraud and other irregularities.

9. RISK MANAGEMENT

GOAL operates in developing countries around the world and is exposed to many and varied risks and

uncertainties which are managed in order to deliver humanitarian and development assistance to its

beneficiaries. GOAL’s system of internal control, which incorporates risk management and compliance, is

the overall responsibility of the Directors; with the Audit and Risk committee playing a key supporting and

assurance role. The internal control systems aim to ensure compliance with laws and policies, ensure efficient

and effective use of GOAL’s resources, safeguard GOAL’s assets and maintain the integrity of financial

information produced.

Risk is managed, both in the short and long term, utilising the standard day to day procedures and management

processes adopted by GOAL along with internal control and risk management processes. The key risks

to which the charity is exposed have been identified by the Directors and Senior Management Team, who

assess their probability, potential impact, and the consequent actions required to manage them. This process

includes both global and individual country risk registers, which are reviewed regularly by the Directors, the

Audit and Risk Committee, and the Senior Management Team.

The Directors are confident that adequate systems of internal control are in place and that these controls

provide reasonable protection against the risks to which the charity is exposed.

The key risks identified for the year ended 31 December 2013 were:

FINANCIAL RISKS

Reduction in Income: In common with all charities, maintaining income levels has been challenging.

Whilst income levels from institutional donors have remained constant, GOAL has experienced

a reduction in its public donations. In order to address this, a new fundraising strategy has been

developed and is being implemented to ensure that public funding levels are maintained. Part of this

strategy includes a regular review of fundraising income by the Board.

Fraud: The countries where GOAL works are considered to be amongst the most corrupt in the

world. To reduce the risk of fraud, GOAL recruits suitably qualified personnel and regularly reviews

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its systems of internal control through both internal and external audit. In 2012, GOAL’s Anti-Fraud/

Corruption Policy was updated and a new finance manual rolled out. GOAL conducts on-going training

programmes, including training at the annual finance conference.

Audit: GOAL’s internal audit team carries out regular audits, as an important part of its risk management

strategy. The remit of the internal audit function covers audits across GOAL’s worldwide operations

in order to ensure that internal controls remain robust. The audits undertaken are prioritised using

a risk-based approach and cover all the major areas of risk facing the organisation. During the

year eight internal audits were carried out, the findings of which were reported to GOAL’s Audit and

Risk Committee for review and comment. The findings of the internal audit function are also made

available to GOAL’s external auditors. In the latter part of 2012, the internal audit function was further

strengthened to ensure that all countries will be audited at least annually. GOAL’s offices in Dublin,

London and New York were each subject to an internal audit during 2013. Each of GOAL’s field offices

is subject to an annual audit by independent external auditors. GOAL is also subject to external review

and audit by its major institutional donors.

OPERATING RISKS

Programme quality: In order to ensure programmes remain of the highest quality, GOAL recruits qualified

and experienced professionals. GOAL has a full time technical team of advisors in all its programme

areas who report to senior management in Dublin and who regularly travel to GOAL’s areas of operations

to independently review and advise on its programmes. GOAL also hires external consultants to further

review programme output and impact; these reports are made available to our donors.

Security and safety of employees: The security and safety of both international and national

staff remains of paramount importance given the countries in which GOAL operates. GOAL has

comprehensive and up to date security plans for all locations including standard operating procedures

which are regularly reviewed by experienced security personnel. Security plans include early warning

systems that identify possible threats, evacuation procedures, clear and comprehensive lines of

communication, and security and first aid training. The Directors are regularly updated on the security

risk in each county and also received training in crisis management during the year.

Recruitment and retention of staff: Some of the field locations in which GOAL works are extremely

challenging. It is important that GOAL recruits and retains suitable staff to ensure effective programme

delivery and a robust internal control environment. The Remuneration Committee ensure that staff

remuneration packages remain competitive and that our human resources strategy is consistent with

our level of global operation.

ORGANISATIONAL RISK

Governance: In 2012, the Directors adopted a code of governance and broadened the terms of

reference of the existing Finance Committee to replace it with an Audit and Risk committee. The terms

of reference of the Remuneration Committee were also updated during the year. These committees

meet regularly with GOAL’s Senior Management Team to discuss the key issues facing the organisation

and report back to the Directors.

63


REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2013

Donor Compliance: Through non-compliance with donor’s rules and regulations, GOAL may be

required to reimburse funds to its donors. The grant management process already includes regular

review of donor grants by senior management and in 2012 further training was given to key staff on

donor guidelines in order to enhance GOAL’s grant management process.

Reputation: GOAL works with children in a number of its programmes. In order to reduce the risk of

potential child abuse, GOAL has developed and implemented a Child Protection Policy in all countries.

This has included senior managers and employees being orientated on its child protection manual and

toolkits.

10. STAFF AND VOLUNTEERS

The nature of GOAL’s operations dictates that staff overseas are very often required to live and work in

remote locations, in basic conditions, and to carry out their work in some very challenging situations. The

Board would like to express their appreciation, for the courage and dedication of all staff and GOALies

worldwide for the contribution they make to the work of GOAL.

GOAL is an equal opportunities employer. The aim of its equal opportunities policy is to ensure that all

people receive equality of opportunity within GOAL regardless of gender, race, religion, disability, nationality,

marital/family status or sexual orientation.

It is the policy of GOAL to ensure the health and welfare of its employees by maintaining a safe place and

system of work. This policy is based on the requirements of the Safety, Health and Welfare at Work Act, 1989.

11. EVENTS SINCE THE YEAR END

There have been no significant events affecting the Group since the year end.

12. POLITICAL DONATIONS

The Group did not make any political donations in the year (2012: €nil).

64


13. BOOKS OF ACCOUNT

To ensure that proper books and accounting records are kept in accordance with Section 202, Companies’

Act 1990, the Directors have employed appropriately qualified accounting personnel and have maintained

appropriate computerised accounting systems. The books of account are located at the Company’s premises

at 12/13 Cumberland Street, Dún Laoghaire, Co. Dublin.

14. AUDITORS

Deloitte & Touche continue in office in accordance with Section 160(2) of the Companies Act, 1963.

ON BEHALF OF THE BOARD OF DIRECTORS

PAT

_____________________________________

O’MAHONY

(Chairman)

JAMES

_____________________________________

H. CASEY

(Secretary)

Date: 30 July 2014

65


INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF GOAL

We have audited the financial statements of GOAL for the year ended 31 December 2013 which comprise the

Consolidated Statement of Financial Activities, the Consolidated Balance Sheet, the Company Balance Sheet,

the Consolidated Cash Flow Statement, and the related notes 1 to 28. The financial reporting framework that

has been applied in their preparation is applicable Irish law and accounting standards issued by the Financial

Reporting Council and promulgated by the Institute of Chartered Accountants in Ireland (Generally Accepted

Accounting Practice in Ireland).

This report is made solely to the company’s members, as a body, in accordance with Section 193 of the

Companies Act, 1990. Our audit work has been undertaken so that we might state to the company’s members

those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest

extent permitted by law, we do not accept or assume responsibility to anyone other than the company and

the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Respective responsibilities of directors and auditors

As explained more fully in the Statement of Directors’ Responsibilities, the directors are responsible for the

preparation of the financial statements giving a true and fair view. Our responsibility is to audit and express

an opinion on the financial statements in accordance with Irish law and International Standards on Auditing

(UK and Ireland). Those standards require us to comply with the Auditing Practices Board’s Ethical Standards

for Auditors.

Scope of the audit of the financial statements

An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient

to give reasonable assurance that the financial statements are free from material misstatement, whether

caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate

to the group’s and parent company’s circumstances and have been consistently applied and adequately

disclosed; the reasonableness of significant accounting estimates made by the directors; and the overall

presentation of the financial statements. In addition, we read all the financial and non-financial information

in the Consolidated Financial Statements for the year ended 31 December 2013 to identify material inconsistencies

with the audited financial statements and to identify any information that is apparently materially

incorrect based on, or materially inconsistent with, the knowledge acquired by us in the course of performing

the audit. If we become aware of any apparent material misstatements or inconsistencies we consider the

implications for our report.

Opinion

In our opinion the financial statements:

• give a true and fair view, in accordance with Generally Accepted Accounting Practice in Ireland, of the

state of the group’s and of the parent company’s affairs as at 31 December 2013 and of the group’s and

parent company’s net incoming resources for the year then ended; and

• have been properly prepared in accordance with the Companies Acts, 1963 to 2013.

66


Matters on which we are required to report by the Companies Acts, 1963 to 2013

• We have obtained all the information and explanations which we consider necessary for the purposes of

our audit.

• In our opinion proper books of account have been kept by the parent company.

• The parent company’s financial statements are in agreement with the books of account.

• In our opinion the information given in the report of the directors is consistent with the financial statements.

Matters on which we are required to report by exception

We have nothing to report in respect of the provisions in the Companies Acts, 1963 to 2013 which require us

to report to you if, in our opinion the disclosures of directors’ remuneration and transactions specified by law

are not made.

Thomas Cassin

………………........................................................................................................…………

For and on behalf of Deloitte & Touche

Chartered Accountants and Statutory Audit Firm

Dublin

Date: 30 July 2014

67


CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2013

including income and expenditure account and statement of total recognised gains and losses

Notes Unrestricted Restricted Total Total

Funds Funds Funds Funds

2013 2013 2013 2012

€ € € €

Incoming resources:

Incoming resources from generated funds:

- Voluntary income 2,288,823 1,031,046 3,319,869 2,999,163

- Activities for generating funds 646,977 221,796 868,773 783,272

- Investment Income 298,495 - 298,495 436,125

3,234,295 1,252,842 4,487,137 4,218,560

Incoming resources from charitable activities:

- Grant Income 3 - 55,476,156 55,476,156 50,838,834

- Donations in kind 4 - 5,469,356 5,469,356 5,421,317

- Other Incoming Resources - - - 46

- 60,945,512 60,945,512 56,260,197

Total incoming resources 3,234,295 62,198,354 65,432,649 60,478,757

Outgoing resources:

Charitable activities 5 2,788,145 58,826,365 61,614,510 63,351,922

Costs of generating voluntary income 7 1,508,944 23,739 1,532,683 1,485,481

Governance 8 127,307 427,010 554,317 549,202

Total outgoing resources 4,424,396 59,277,114 63,701,510 65,386,605

Net incoming / (outgoing) resources

before other recognised (losses) / gains 10 (1,190,101) 2,921,240 1,731,139 (4,907,848)

Other recognised (losses) /gains 17 (200,398) - (200,398) 8,587

Net movement in funds for the year (1,390,499) 2,921,240 1,530,741 (4,899,261)

Total funds brought forward 24,463,536 8,096,485 32,560,021 37,459,282

Total funds carried forward 20, 22 23,073,037 11,017,725 34,090,762 32,560,021

There are no recognised gains or losses other than the net movement in funds arising from continuing operations for the year.

ON BEHALF OF THE BOARD OF DIRECTORS

PAT __________________________________________

O’MAHONY

(Chairman)

Date: 30 July 2014

JAMES __________________________________________

H. CASEY

(Secretary)

68


CONSOLIDATED BALANCE SHEET

AS AT 31 DECEMBER 2013

Notes 2013 2012

€ €

Fixed assets

Tangible assets 13 2,945,190 3,069,508

Financial assets 14 2,067,781 2,297,781

Total fixed assets 5,012,971 5,367,289

Current assets

Stocks 15 2,676,846 3,024,122

Debtors and prepayments 16 8,998,675 11,211,049

Investments 17 154,461 124,859

Cash at bank and in hand 25,480,954 21,820,086

Total current assets 37,310,936 36,180,116

Liabilities

Creditors: amounts falling due within one year 18 (8,233,145) (8,987,384)

Net current assets 29,077,791 27,192,732

Net assets 34,090,762 32,560,021

Represented by

Unrestricted funds 20 23,073,037 24,463,536

Restricted funds 20, 22 11,017,725 8,096,485

Total funds 34,090,762 32,560,021

ON BEHALF OF THE BOARD OF DIRECTORS

PAT __________________________________________

O’MAHONY

(Chairman)

Date: 30 July 2014

JAMES __________________________________________

H. CASEY

(Secretary)

69


COMPANY BALANCE SHEET

AS AT 31 DECEMBER 2013

Notes 2013 2012

€ €

Fixed assets

Tangible assets 13 2,944,939 3,068,948

Financial assets 14 2,067,781 2,297,781

Total fixed assets 5,012,720 5,366,729

Current assets

Stocks 15 2,676,846 3,024,122

Debtors 16 13,432,507 12,881,145

Investments 17 154,461 124,859

Cash at bank and in hand 18,534,562 19,293,928

Total current assets 34,798,376 35,324,054

Liabilities

Creditors: amounts falling due within one year 18 (8,194,155) (8,954,327)

Net current assets 26,604,221 26,369,727

Net assets 31,616,941 31,736,456

Represented by

Unrestricted funds 21 22,588,203 23,978,314

Restricted funds 21, 23 9,028,738 7,758,142

Total funds 31,616,941 31,736,456

ON BEHALF OF THE BOARD OF DIRECTORS

PAT __________________________________________

O’MAHONY

(Chairman)

Date: 30 July 2014

JAMES __________________________________________

H. CASEY

(Secretary)

70


CONSOLIDATED CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2013

Notes 2013 2012

€ €

Net cash inflow / (outflow) from operating activities a) 3,396,631 (7,598,832)

Returns on investments and servicing of finance

Interest received 297,482 436,125

Dividends received 1,013 -

298,495 436,125

Capital Expenditure

Purchase of tangible fixed assets (34,258) (142,038)

Increase / (decrease) in cash in the year b) 3,660,868 (7,304,745)

Notes to the cash flow statement: 2013 2012

€ €

(a) Reconciliation of net movement in funds to

net cash inflow / (outflow) from operating activities

Net movement in funds 1,530,741 (4,899,261)

Interest income (297,482) (436,125)

Dividends received (1,013) -

Decrease in stocks 347,276 426,962

Decrease / (Increase) in debtors & prepayments 2,212,374 (2,755,185)

(Decrease) / Increase in creditors (754,239) 68,478

Depreciation of tangible fixed assets 158,576 117,092

Investments received at no cost - (115,852)

Decrease / (Increase) in value of investments 200,398 (8,587)

Loss on disposal of fixed assets - 3,646

Net cash inflow / (outflow) from operating activities 3,396,631 (7,598,832)

(b) Analysis of changes in cash balances in the year Balance at Cash flows Balance at

1 January 31 December

2013 2013

€ € €

Cash at bank and in hand 21,820,086 3,660,868 25,480,954

71


NOTES TO THE FINANCIAL STATEMENTS

1. Accounting Policies

(a)

(b)

(c)

Basis of Preparation

The financial statements have been prepared in accordance with accounting standards generally accepted in Ireland and Irish

statute comprising the Companies Act, 1963 to 2013. The financial statements have been prepared under the historical cost

convention and in accordance with the Statement of Recommended Practice (SORP) (revised 2005) “Accounting and Reporting

by Charities” as published by the Charity Commission for England and Wales, who are recognised by the UK Accounting

Standards Board (ASB) as the appropriate body to issue SORPs for the charity sector in the UK. Financial reporting in line with

the SORP is considered best practice for charities in Ireland.

Principles of Consolidation

The consolidated financial statements include the financial statements of the Company and its subsidiary undertakings; all

transactions and balances with these undertakings have been eliminated in their preparation. The Company has three wholly

owned subsidiary undertakings, GOAL (International) Ltd, GOAL (UK) and GOAL USA Fund. GOAL (International) is a company

limited by guarantee in the UK and is a registered charity in England and Wales. GOAL (UK) is a dormant trust registered in

England and Wales. GOAL USA Fund operates as a charity in the United States of America.

Recognition of Income

(i) Public donations and similar income arising from fundraising events are accounted for when received. As with many

similar charitable organisations, independent groups from time to time organise fundraising activities and may operate

bank accounts in the name of GOAL. However, as amounts collected in this way are outside the control of the Group, they

are not included in the financial statements until received by the Group.

(ii) Legacy income is recognised: (a) in the period that it is received or (b) where the charity is reasonably certain that the legacy

will be received and the value of the legacy can be measured with sufficient accuracy. In this case, legacy income must have

been received post year end, and the personal representatives must have agreed to the amount thereof prior to the year

end.

(iii) Grant income from operating activities, in furtherance of the charity’s objects is accounted for on a receivable basis.

(iv) Where valuation can be measured with reasonable certainty, donations in kind, such as foodstuffs and medical supplies,

are recognised in full as income in the year of receipt. Valuations of donations in kind are based on the unit cost to the

donor. If such a valuation is not available, reasonable prevailing market rates are used.

(v)

Interest income is recognised in the period in which it is earned.

(d)

Recognition of Expenditure

(i) Expenditure is analysed between charitable activities (activities in furtherance of the charity’s objects), costs of generating

voluntary income, and governance costs.

(ii) The costs of each activity have been separately accumulated and disclosed. Expenditure is recognised in the period to which

it relates. Expenditure incurred but unpaid at the balance sheet date is included in accruals and other creditors. Charitable

expenditure comprises all expenditure incurred by the charity in meeting its charitable objectives as opposed to the costs

raising funds to finance these activities, or the costs associated with governance. Publicity costs are included under the costs

of generating funds due to the nature of the costs being linked to the raising of funds in furtherance of the charity’s objects.

(iii) Expenditure in project locations overseas is recognised as charitable expenditure in the period it occurs.

72


(iv) Distributions to beneficiaries of donations-in-kind, such as foodstuffs and medical supplies, are recognised as expenditure

in the year of distribution. Valuations of donations in kind are based on the unit cost to the donor. If such a valuation is

not available, reasonable prevailing market rates are used.

(e)

(f)

(g)

(h)

Governance Costs

Governance costs are the costs associated with the stewardship arrangements of the Group. They comprise costs arising from

constitutional and statutory obligations, as well as costs associated with the strategic management of the Group’s activities.

Typical costs would be internal and external audit costs.

Allocation of Support Costs

In accordance with the Statement of Recommended Practice (revised 2005) “Accounting and Reporting by Charities”, support

costs are allocated to the activities of the organisation on a reasonable basis so that the total cost of the organisation’s activities

may be disclosed in the statement of financial activities. Support costs attributable to one activity only are charged to that

activity in full. Items of expenditure which contribute to more than one activity are allocated to those activities on a reasonable

basis. The Company allocates these costs on the basis of staff time input to each activity, or a per capita basis, as appropriate.

For the purposes of the statement of financial activities, the ‘activities’ of the Company are categorised as: Charitable activities;

Costs of generating voluntary income; and Governance costs.

Stocks

Stocks of purchased aid commodities held at project locations overseas are stated at cost. Cost is the expenditure incurred on

the commodities in stock. Stocks received as donations in kind which are on hand at the balance sheet date, are stated at cost

to the donor. GOAL’s stocks are held for free distribution.

Tangible Fixed Assets

Tangible fixed assets are stated at cost, less accumulated depreciation. Depreciation of fixed assets is charged on a straight line

basis over their expected useful lives as follows:

Freehold Buildings

Equipment

Vehicles

40 years

3 years

4 years

Tangible fixed assets held by project locations overseas are not included in Group tangible fixed assets, being expensed as part

of relief and development expenditure.

(i)

Investments

Investments relate to shares and other convertible assets received mainly as legacies and gifts. Investments received are

recognised as income in the statement of financial activities at their value on the date of receipt.

Investments disclosed under current assets are expected to be disposed of within the next twelve months and are carried at the

latest market price on the balance sheet date.

Investments are disclosed under fixed financial assets when there is no intention to dispose of the investment within the next

twelve months. These investments are carried in the balance sheet at historic cost or donated value, where appropriate, less

impairment.

Unrealised gains and losses arising from changes in valuation are recognised in the statement of financial activities.

73


NOTES TO THE FINANCIAL STATEMENTS

(j)

Foreign Currencies

Transactions in foreign currencies during the year are translated at prevailing rates. Any gain or loss arising from a change in

exchange rates subsequent to the date of a transaction is included in the statement of financial activities. Foreign currency

balances at the year-end have been translated at the rate of exchange ruling at the balance sheet date.

The balance sheets for the subsidiaries and field accounts are translated at the prevailing year end rates and included in the

consolidated balance sheet. The statements of financial activities for the subsidiaries are translated at an average rate for the

year and included in the consolidated statement of financial activities. Any exchange gains or losses arising on consolidation are

recognised in the statement of financial activities.

(k)

(l)

(m)

(n)

Taxation

No charge to taxation arises due to the exempt status of the Company and its subsidiaries (see note 2). Irrecoverable value

added tax is expensed as incurred.

Pension Schemes and Retirement Savings Plan

The Group operates employer sponsored, defined contribution pension schemes for head office staff, and a retirement savings

plan for international staff. The Group’s annual contributions are charged to the statement of financial activities in the period

to which they relate.

Restricted Funds

Restricted funds represent income, which has been received and recognised in the financial statements, which is subject to

specific conditions imposed by the donors or grant making institutions. Donations or grants may become repayable in the

event that the conditions of the related agreements are not adhered to. Where restricted funds remain unspent for a period

of three years following the year of their receipt, or where restricted funds remain unspent and GOAL ceases its programme

activity in that country, GOAL’s Board of Directors may decide to transfer such funds that they consider surplus to requirements

to unrestricted funds.

Unrestricted funds:

General funds: these represent amounts which are expendable at the discretion of the Group in furtherance of the objects of

the charity. Such funds may be held in order to finance working capital or capital investment.

Designated funds: GOAL may at its discretion and/or with the agreement of the original donors of the funds, set aside funds for

specific purposes in the furtherance of the charity’s objects, which would otherwise form part of the general reserves of the

organisation.

74


2. Organisation and Status

GOAL was founded in 1977 for the charitable purpose of alleviating poverty amongst the poorest of the poor worldwide. The

activities of GOAL in Ireland were carried out by a Trust until 1 January 1996 when the net assets of the Trust were transferred

to the Company. With effect from this date the Company has performed all those activities which were previously performed

by the Trust.

GOAL’s consolidated financial statements combine the activities of GOAL in Ireland including GOAL’s field offices overseas, GOAL

(International) (trading as GOAL UK), a company limited by guarantee operating in the United Kingdom, and GOAL USA Fund, an

incorporated not-for-profit corporation in the United States of America. The net incoming / (outgoing) resources for the year

and the retained reserves of each of the group companies at the year-end are detailed below.

Net incoming/(outgoing) resources for the year 2013 2012

€ €

GOAL (119,515) (4,889,197)

GOAL (International) 1,628,646 57,372

GOAL USA Fund 21,610 (67,436)

1,530,741 (4,899,261)

Retained reserves at the year end 2013 2012

€ €

GOAL 31,616,941 31,736,456

GOAL (International) 2,162,554 533,908

GOAL USA Fund 311,267 289,657

34,090,762 32,560,021

The Group is exempt from taxation due to its charitable status in Ireland (Revenue Commissioners registration no. CHY

6271), the United Kingdom (Charity Commission registration no. 1107403), and the United States (Department of the

Treasury no. 13 3492792).

75


NOTES TO THE FINANCIAL STATEMENTS

3. Incoming Resources From Charitable Activities: Grant Income

Grant income is received from governments, trusts, and other grant making institutions, and is analysed as follows:

2013 2012

Donor € €

United States Agency for International Development 17,377,326 11,053,512

Irish Aid (Dept. of Foreign Affairs, Ireland) 15,699,685 14,704,185

European Commission Humanitarian Office 5,351,020 6,108,423

UK Department for International Development 3,443,326 2,490,136

UN Development Programme 2,871,543 2,846,106

UN High Commissioner for Refugees 1,661,574 3,010,677

UN Children’s Fund (UNICEF) 982,337 1,223,645

European Union 978,682 1,360,473

US Bureau of Population, Refugees and Migration 970,496 391,741

World Food Programme 741,121 900,545

UN Office for the Coordination of Humanitarian Affairs 732,140 2,103,336

Interchurch Medical Assistance Inc. 653,688 -

Concern Universal 645,852 573,813

Oxfam 580,067 249,973

Govt. of the Netherlands 515,636 252,364

International Rescue Committee 413,978 -

Samaritan’s Purse 367,561 104,732

Save the Children 213,080 110,439

Govt. of Kenya Ministry for Special Programmes 199,433 1,469,249

Adam Smith International 179,898 26,104

UN Food & Agriculture Organisation 175,368 131,568

International Organization for Migration 146,392 -

Mercy Corps 145,402 -

Comic Relief 95,319 188,678

Govt. of Honduras 87,503 394,038

The Global Fund to Fight AIDS, Tuberculosis and Malaria 61,884 145,215

Cordaid 60,000 26,055

International Potato Center 35,464 88,960

Japanese International Co-operation Agency 32,867 108,066

UN Habitat 719 241,897

Moravian Church - 21,760

UN Educational, Scientific and Cultural Organisation - 1,677

Embassy funds/other/in-country grants 56,795 511,467

55,476,156 50,838,834

76


4. Incoming Resources From Charitable Activities: Donations In Kind

Donations in kind comprising, food, medicines and other commodities are received by GOAL from various agencies and institutions

for distribution to beneficiaries, or for use in programme implementation. The donors of these commodities and, the nature of the

donations is analysed below:

2013 2012

Donor Commodity € €

UN World Food Programme Food 3,665,975 4,731,360

UN Office for the Coordination of Humanitarian Affairs Food 668,099 -

Catholic Relief Services Food 351,507 -

Irish Aid Food 149,512 -

UN World Health Organisation Medicines 149,444 54,505

Ministry of Health, South Sudan Medicines 134,844 45,709

United Nations Children’s Fund Medicines 76,893 44,958

United Nations Population Fund Medicines 59,383 26,167

Food & Agriculture Organisation Food 57,449 36,533

UK Department for International Development Shelter 52,219 -

UN High Commissioner for Refugees Shelter 22,252 25,461

Humanitarian Relief Foundation Food - 237,524

Oxfam Medicines - 119,632

US Agency for International Development Medicines - 68,353

Plan International Food - 24,683

International Organisation for Migration Shelter - 5,857

Other in-country donations in kind Medicines 81,779 575

5,469,356 5,421,317

77


NOTES TO THE FINANCIAL STATEMENTS

5. Charitable Activities Expenditure

Expenditure on charitable activities is analysed as follows:

2013 2012

Country € €

South Sudan 12,518,139 13,884,790

Ethiopia 11,998,687 13,604,280

Syria 6,819,876 93,650

Zimbabwe 5,337,191 8,054,604

Sudan 3,876,204 4,840,146

Sierra Leone 3,663,027 3,881,786

Kenya 3,139,843 4,406,897

Malawi 2,917,741 1,583,992

Uganda 2,815,455 3,592,502

Haiti 2,631,517 3,534,524

Honduras 1,829,757 1,629,299

Niger 1,033,446 954,195

Philippines 910,050 -

India 825,744 1,477,375

Myanmar 30,915 -

Pakistan (33,467) 31,902

Other aid costs 283,175 726,852

Subtotal: Overseas relief & development 60,597,300 62,296,794

Support costs (note 9) 3,110,655 3,206,422

Support costs recovery from donors (2,575,262) (2,170,656)

Foreign exchange loss 481,817 19,362

1,017,210 1,055,128

Total: Charitable activities 61,614,510 63,351,922

Charitable activities expenditure comprises the cost of humanitarian relief and development programmes and includes the value of

donations in kind distributed during the period.

In compliance with the Statement of Recommended Practice (revised 2005) “Accounting and Reporting by Charities”, head office

management and administration costs are allocated in full to each of the activities they support. Accordingly certain support and

administration costs are reported under charitable activities (note 9).

Certain donor funding includes a contribution to head office support costs. The costs covered are charged to overseas operations.

The Directors have obtained, where feasible, confirmations in the form of independent audit reports, donor reports and

programme management accounts, of the allocation of relief and development expenditure to the specific programmes and

activities. Programmes and activities are closely monitored by the management team, and the Directors are satisfied that relief and

development expenditure is fairly stated for the year ended 31 December 2013.

78


6. Partners And Sub-Grantees

During 2013 GOAL made grants to various local partner agencies and international non-governmental organisations. Prior to making

such awards an assessment of the partner is carried out to ensure they have the capacity to effectively carry out the required

activities and manage the funds granted. GOAL monitors the progress of these grants on an on-going basis. The expenditure is

included in charitable activities in the consolidated statement of financial activities and is analysed by country as follows:

Country Partners INGO’s Total 2013 Total 2012

€ € € €

Ethiopia 162,866 1,351,404 1,514,270 3,001,306

Honduras - 204,144 204,144 -

India 502,657 - 502,657 1,016,720

Kenya 508,907 789,240 1,298,147 700,135

Malawi 101,217 - 101,217 65,055

Niger - - - 249,201

Pakistan - - - 22,650

Sierra Leone 172,442 - 172,442 312,852

Syria 32,174 - 32,174 -

Sudan 425,661 82,693 508,354 126,535

South Sudan 9,012 - 9,012 10,265

Uganda 167,074 - 167,074 100,540

2,082,010 2,427,481 4,509,491 5,605,259

79


NOTES TO THE FINANCIAL STATEMENTS

7. Costs Of Generating Voluntary Income

The costs of generating voluntary income are analysed as follows:

2013 2012

€ €

Staff remuneration and other staff costs 826,323 730,191

Travel and vehicle expenses 76,043 65,598

Premises, IT, communications and supplies 36,369 36,453

Fundraising events and advertising 210,408 231,328

Professional fees and other costs 40,798 19,905

Allocation of support costs (note 9) 342,742 402,006

1,532,683 1,485,481

8. Governance Costs

The costs associated with the governance of GOAL are analysed as follows:

2013 2012

€ €

Staff remuneration and other staff costs 238,463 195,966

Travel 33,547 18,052

Premises, IT, and communications 4,741 4,129

Professional fees and other costs 85,266 114,047

Allocation of support costs (note 9) 192,300 217,008

554,317 549,202

The internal audit, risk and compliance department was restructured during the year, and was allocated increased resourcing in order

to fulfil its objectives.

80


9. Allocation of Support Costs

In accordance with the Statement of Recommended Practice (revised 2005) “Accounting and Reporting by Charities”, support costs

should be fully allocated to the activities of the charity. Support costs that are fully attributable to a particular activity are charged

directly to that activity. Those management and administration costs that are not directly allocable to any one activity are apportioned

to all activities based on the amount of staff time absorbed by each activity. The allocation of support costs is detailed below:

Department Generating Charitable Governance Total Total

Voluntary Activities 2013 2012

Income

€ € € € €

Programme management - 1,285,640 - 1,285,640 1,112,222

Logistics - 238,640 - 238,640 203,554

Finance 117,514 618,295 63,080 798,889 738,994

Human Resources 45,028 449,724 23,590 518,342 538,495

IT and other support 180,200 518,356 105,630 804,186 1,232,171

Total 342,742 3,110,655 192,300 3,645,697 3,825,436

10. Net (Outgoing) / Incoming Resources

Net (outgoing) / incoming resources for the year are stated after charging / (crediting):

2013 2012

€ €

Depreciation of tangible fixed assets 158,576 117,092

Foreign exchange loss 481,817 19,362

Interest earned (297,482) (436,125)

Rental income (17,000) (15,000)

Dividends received (1,013) -

11. Auditor’s Renumeration

2013 2012

Group auditor’s remuneration: € €

- Annual statutory audit - HO 28,591 32,472

- Annual statutory audit - UK 7,995 8,180

- Annual statutory audit – GOAL Niger - 4,305

36,586 44,957

Each of GOAL’s overseas field offices are independently audited each year by locally contracted auditors, however in 2012, the

group auditor was contracted to audit the field accounts of GOAL Niger.

81


NOTES TO THE FINANCIAL STATEMENTS

12. Particulars Of Employees

The average number of persons employed by the Group during the year was:

2013 2012

Ireland/UK/US employees

Programme support, management and administration 50 51

Fundraising 15 11

65 62

GOALies overseas

Full time professionals, such as doctors, nurses, accountants engineers etc.,

who have volunteered their services overseas 109 119

174 181

Employee remuneration excluding ex-gratia and similar payments for the year was: 2013 2012

€ €

GOALies overseas: - Salaries 3,676,129 3,667,335

- Social welfare costs 92,283 83,021

- Pension and Retirement Savings Scheme 8,124 -

Head office: Ireland, UK , US: - Salaries 3,409,315 3,308,792

- Social welfare costs 363,402 345,367

- Pension costs 153,801 131,412

7,703,054 7,535,927

The number of employees whose salaries including staff benefits, but excluding employer pension and retirement savings plan

contributions, amounted to €70,000 or more in the year was as follows:

2013 2012

€70,000 to €79,999 4 3

€80,000 to €89,999 6 5

€90,000 to €99,999 1 2

€110,000 to €119,999 1 1

The Chief Executive Officer’s annual remuneration comprises salary of €95,000 plus employer pension contribution of €20,000. The

individual included in the higher salary bracket is a senior GOAL UK employee.

Other than as disclosed in note 27 (Related Parties) no director of the Group or Company received remuneration during the year.

In addition to the staff numbers disclosed above, an average of 2,481 (2012: 2,630) locally hired staff were employed in GOAL’s

overseas operations during the year.

82


13. Tangible Fixed Assets

(a) Group

Freehold Equipment Vehicles Total

Buildings

€ € € €

Cost

At 1 January 2013 3,518,490 584,576 9,500 4,112,56

Additions - 34,258 - 34,258

At 31 December 2013 3,518,490 618,834 9,500 4,146,824

Depreciation

At 1 January 2013 601,075 440,202 1,781 1,043,058

Charge for year 87,962 68,239 2,375 158,576

At 31 December 2013 689,037 508,441 4,156 1,201,634

Net Book Value

At 31 December 2013 2,829,453 110,393 5,344 2,945,190

At 31 December 2012 2,917,415 144,374 7,719 3,069,508

There are no capital commitments at 31 December 2013 (2012: €nil).

(b) Company

Freehold Equipment Vehicles Total

Buildings

€ € € €

Cost

At 1 January 2013 3,518,490 557,544 9,500 4,085,534

Additions - 34,258 - 34,258

At 31 December 2013 3,518,490 591,802 9,500 4,119,792

Depreciation

At 1 January 2013 601,075 413,730 1,781 1,016,586

Charge for year 87,962 68,930 2,375 158,267

At 31 December 2013 689,037 481,660 4,156 1,174,853

Net Book Value

At 31 December 2013 2,829,453 110,142 5,344 2,944,939

At 31 December 2012 2,917,415 143,814 7,719 3,068,948

There are no capital commitments at 31 December 2013 (2012: €nil).

83


NOTES TO THE FINANCIAL STATEMENTS

14. Fixed Assets - Financial Assets

Group and Company

The financial assets comprise preference shares in two non-listed forestry companies which were donated to the Company. The

value attributed at the donation date was the nominal value of the preference shares donated. Redemption in full at the carrying

value is at the discretion of the issuing companies. It is the intention of the group to retain the shares until maturity, expected to

be 2030, however no timeline for the date of redemption has been indicated prior to approval of these financial statements. An

annual review for impairment is carried out. In late 2013, 13% of the acreage under plantation of one of the forestry companies

suffered storm damage. The directors have made a provision to recognise the potential impact of the storm damage on the future

realisation value of the asset.

2013 2012

€ €

Nominal share value at 1 January 2,297,781 2,297,781

Received during the year - -

Written down during the year (230,000) -

Nominal share value at 31 December 2,067,781 2,297,781

15. Stocks

Group and Company

2013 2012

€ €

Aid Commodities 2,676,846 3,024,122

All stocks are held either for free distribution to beneficiaries or as inputs to GOAL’s relief programmes. Stocks comprise food,

medical supplies, shelter and other non-food items held for distribution, as well as construction and other materials for use as inputs

into relief and development programmes.

Stocks have either been purchased by GOAL, or were received as donations-in-kind. Purchased stocks are stated at cost. Stocks

received as donations in kind, are stated at cost to the donor. There are no material differences between the replacement cost of

stock and the balance sheet amounts.

84


16. Debtors

Group

Company

2013 2012 2013 2012

€ € € €

Grants receivable 7,482,142 9,528,902 6,862,458 8,890,200

Sundry Debtors 485,250 256,159 482,566 252,188

Interest receivable 24,916 62,298 24,916 62,298

Prepayments 1,006,367 1,363,690 1,003,938 1,358,261

Intercompany receivable - - 5,058,629 2,318,198

8,998,675 11,211,049 13,432,507 12,881,145

All of the above amounts fall due within one year.

The inter-company receivable relates to relief income received by GOAL USA Fund on behalf of GOAL and to expenditure incurred

by GOAL on GOAL (International) Ltd and GOAL USA Fund programmes. The Directors have reviewed the debtor balances and are

satisfied that a provision for potential bad debts is not required.

17. Current Asset Investments

The current asset investments are composed of shares in Kerry Group plc, Kerry Co-operative Creameries Ltd, Allied Irish Banks plc,

and Irish Life & Permanent Group Holdings plc, which were all donated to GOAL.

Group and Company 2013 2012

€ €

Market value at 1 January 124,859 420

Received during the year - 115,852

Increase in market value during the year 29,602 8,587

Market value at 31 December 154,461 124,859

85


NOTES TO THE FINANCIAL STATEMENTS

18. Creditors

Amounts falling due within one year:

Group

Company

2013 2012 2013 2012

€ € € €

Creditors and accruals 7,857,795 8,527,981 7,832,698 8,507,363

PAYE/PRSI 165,350 59,403 151,457 46,964

Deferred Income (note 19) 210,000 400,000 210,000 400,000

8,233,145 8,987,384 8,194,155 8,954,327

19. Deferred Income

Group and Company 2013 2012

€ €

Irish Aid Emergency Response Fund

Balance at 1 January 400,000 400,001

Additions - 400,000

Released to statement of financial activities (190,000) (400,001)

Balance at 31 December 210,000 400,000

The Emergency Response Fund (ERF) grant from Irish Aid comprises advance funding for future emergencies. It enables GOAL to

implement immediate responses to sudden-onset emergencies, subject to the conditions of the grant. The amount received is held

as deferred income to the extent that expenditure allocable to the grant has not been incurred. In 2013 GOAL utilised the fund

to provide emergency assistance in Myanmar and the Philippines. €40,000 was allocated to a cash-based assistance programme

for populations affected by inter-community violence in Rakhine State, Myanmar, while €150,000 was used for the provision of

emergency relief in the immediate aftermath of typhoon Haiyan in the Philippines.

86


20. Group Funds

a) Reconciliation of Group funds:

Unrestricted Restricted Total

Funds Funds Funds

€ € €

Fund balances at 1 January 2013 24,463,536 8,096,485 32,560,021

Net movement (1,390,499) 2,921,240 1,530,741

Fund Balances at 31 December 2013 23,073,037 11,017,725 34,090,762

b) Analysis of Group net assets between funds:

Unrestricted Restricted Total

Funds Funds Funds

€ € €

Tangible fixed assets 2,945,190 - 2,945,190

Intangible fixed assets 2,067,781 - 2,067,781

Current assets 26,293,211 11,017,725 37,310,936

Current liabilities (8,233,145) - (8,233,145)

23,073,037 11,017,725 34,090,762

c) Movements in Group Funds:

Balance at Incoming Outgoing Transfers Gains and Balance at

1 Jan 2013 Resources Resources Losses 31 Dec 2013

€ € € € € €

Restricted funds (note 22) 8,096,485 62,198,354 (59,277,114) - - 11,017,725

Unrestricted funds:

General funds 4,096,247 3,234,295 (4,424,396) 124,318 29,602 3,060,066

Designated funds:

Working capital fund 14,000,000 - - - - 14,000,000

Tangible fixed asset fund 3,069,508 - - (124,318) - 2,945,190

Long term financial assets 2,297,781 - - - (230,000) 2,067,781

Emergency response fund 1,000,000 - - - - 1,000,000

Total unrestricted funds 24,463,536 3,234,295 (4,424,396) - (200,398) 23,073,037

Total funds 32,560,021 65,432,649 (63,701,510) - (200,398) 34,090,762

87


NOTES TO THE FINANCIAL STATEMENTS

21. Company Funds

a) Reconciliation of Company funds:

Unrestricted Restricted Total

Funds Funds Funds

€ € €

Fund balances at 1 January 2013 23,978,314 7,758,142 31,736,456

Net movement (1,390,111) 1,270,596 (119,515)

Fund Balances at 31 December 2013 22,588,203 9,028,738 31,616,941

b) Analysis of Company net assets between funds:

Unrestricted Restricted Total

Funds Funds Funds

€ € €

Tangible fixed assets 2,944,939 - 2,944,939

Intangible fixed assets 2,067,781 - 2,067,781

Current assets 25,769,638 9,028,738 34,798,376

Current liabilities (8,194,155) - (8,194,155)

22,588,203 9,028,738 31,616,941

c) Movements in Company Funds:

Balance at Incoming Outgoing Transfers Gains and Balance at

1 Jan 2013 Resources Resources Losses 31 Dec 2013

€ € € € € €

Restricted funds (note 23) 7,758,142 57,754,495 (56,483,899) - - 9,028,738

Unrestricted funds:

General funds 3,611,585 2,893,534 (4,083,247) 124,009 29,602 2,575,483

Designated funds:

Working capital fund 14,000,000 - - - - 14,000,000

Tangible fixed asset fund 3,068,948 - - (124,009) - 2,944,939

Long term financial assets 2,297,781 - - - (230,000) 2,067,781

Emergency response fund 1,000,000 - - - - 1,000,000

Total unrestricted funds 23,978,314 2,893,534 (4,083,247) - (200,398) 22,588,203

Total funds 31,736,456 60,648,029 (60,567,146) - (200,398) 31,616,941

88


22. Group Restricted Funds

Movement in Group restricted funds in the year:

Country Balance at Incoming Resources Balance at

1 Jan 2013 Resources Expended 31 Dec 2013

€ € € €

Ethiopia 2,191,441 11,346,092 (12,040,090) 1,497,443

Haiti 1,031,896 2,014,410 (2,329,206) 717,100

Honduras 249,500 972,262 (1,194,002) 27,760

India 18,509 858,884 (802,803) 74,590

Kenya 1,449,417 2,444,821 (2,966,091) 928,147

Malawi 555,908 2,512,829 (2,943,601) 125,136

Myanmar - 40,000 (30,915) 9,085

Niger - 924,040 (790,758) 133,282

Pakistan - (1,722) 1,722 -

Philippines - 1,473,283 (941,973) 531,310

Sierra Leone 167,148 3,266,653 (3,365,591) 68,210

Sudan 1,045,464 3,414,296 (3,758,194) 701,566

South Sudan 1,210,798 12,138,699 (12,329,172) 1,020,325

Syria - 11,858,809 (6,821,312) 5,037,497

Uganda 87,339 2,639,452 (2,675,130) 51,661

Zimbabwe 89,065 5,041,722 (5,036,174) 94,613

Head Office - 1,253,824 (1,253,824) -

8,096,485 62,198,354 (59,277,114) 11,017,725

23. Company Restricted Funds

Movement in Company restricted funds in the year:

Country Balance at Incoming Resources Balance at

1 Jan 2013 Resources Expended 31 Dec 2013

€ € € €

Ethiopia 2,012,334 11,247,650 (11,847,555) 1,412,429

Haiti 1,031,896 2,014,410 (2,329,206) 717,100

Honduras 249,500 972,262 (1,194,002) 27,760

India 18,509 854,612 (802,867) 70,254

Kenya 1,449,417 2,444,331 (2,966,073) 927,675

Malawi 396,672 1,808,073 (2,102,489) 102,256

Myanmar - 40,000 (30,915) 9,085

Niger - 924,040 (790,758) 133,282

Pakistan - (1,722) 1,722 -

Philippines - 1,450,694 (933,663) 517,031

Sierra Leone 167,148 3,163,262 (3,263,681) 66,729

Sudan 1,045,464 3,414,296 (3,758,194) 701,566

South Sudan 1,210,798 10,934,700 (11,132,304) 1,013,194

Syria - 9,867,161 (6,625,129) 3,242,032

Uganda 87,339 2,639,452 (2,675,130) 51,661

Zimbabwe 89,065 4,745,490 (4,797,871) 36,684

Head Office - 1,235,785 (1,235,785) -

89

7,758,142 57,754,496 (56,483,900) 9,028,738


24. Pension Scheme

Eligible employees may join GOAL’s employer sponsored, defined contribution pension scheme. During the year,

the Group made contributions in respect of fifty three of its employees (2012: thirty nine). The assets of the

scheme are held separately from those of the Group, in externally managed funds. The pension expense for the

year amounted to €161,442 (2012: €131,412).

25. Retirement Savings Scheme

In late 2013 GOAL established a Retirement Savings Scheme that eligible overseas employees may join. During the

year, the Group made contributions in respect of one employee (2012: n/a). The assets of the scheme are held

separately from those of the Group, in externally managed funds. The expense for the year amounted to €483

(2012: n/a).

26. Membership

The Company is limited by guarantee and does not have a share capital. At 31 December 2013 the Company

had sixteen members (2012: seven members), who have each guaranteed the liabilities of the Company up to a

maximum of €6.35. This guarantee continues for one year after membership ceases.

27. Related Parties

The Company has availed of the exemption contained in FRS 8 “Related Party Disclosures” in respect of wholly

owned subsidiary undertakings. Consequently, the financial statements do not contain disclosure of transactions

with entities within the Group.

Transactions with Directors

Other than reimbursement of expenses related to their duties as directors, there were no transactions with directors

during the year (2012: €1,969 professional fees for media and communications services were paid to a director in

the normal course of business and were charged at an arm’s length basis).

28. Approval of Financial Statements

The financial statements were approved by the Directors on 30 July 2014.

90


APPENDICES TO

THE FINANCIAL

STATEMENTS

For the year ended 31st December 2013

Supplementary Information not covered

by the Independent Auditor’s Report

91


APPENDICES TO THE FINANCIAL STATEMENTS

(Not Covered by the Independent Auditor’s Report)

APPENDIX I

Detailed Schedule to Grants Received

United States Agency for International Development (USAID) 2013 2012

€ €

Emergency food security and support to increase bread supply, quality and access for conflict-affected

people in Idlib and Hama Governorates, Syria

5,434,816 -

Nutrition humanitarian response capacity, Ethiopia 4,073,749 6,240,254

Emergency support to populations internally displaced by civil war in Harem, Jisr ash-Shugur and Idlib

Districts of Idlib Governorate, Syria

Provision of effective and sustainable health care services, improved sanitation and access to livelihoods

and life skills for vulnerable host and returnee populations and internally displaced people in Twic, Maban,

South Sudan and Abyei Administrative Area

Delivering and maintaining emergency humanitarian assistance to the conflict affected population of

Kutum Province, North Darfur, Sudan

Improving household food security, livestock production, management capacities, and improving the

capacity of vulnerable communities to prepare for, manage, and respond to drought in Manicaland,

Zimbabwe

Improving food security and livelihoods opportunities for the most vulnerable households affected by the

protracted crisis in Niger

Operationalising a neighbourhood approach to reduce urban disaster in Latin America and the Caribbean,

Honduras

3,512,925 -

2,311,707 2,216,249

982,059 847,190

665,577 660,098

322,283 -

56,432 -

Operationalizing a neighbourhood approach to reduce urban risk disaster in two high-risk neighbourhoods 49,679 -

in Port-au-Prince, Haiti

Provision of effective and sustainable health care services to vulnerable populations in Kurmuk, Blue Nile (31,901) 272,752

State, Sudan

Food security project, Hurungwe and Makoni districts, Zimbabwe - 503,344

Delivering basic water, sanitation and hygiene services to conflict affected populations in Kassala State,

Sudan

- 275,347

Emergency cholera intervention, Zimbabwe - 27,176

Adaptation and adoption of improved seed and grain storage, Ethiopia - 22,033

Provision of effective and sustainable health care services to vulnerable populations within three states in

- (3,979)

Sudan and South Sudan

Emergency earthquake response, Haiti - (6,952)

92

17,377,326 11,053,512


APPENDIX I (continued)

Detailed Schedule to Grants Received

Irish Aid (Department of Foreign Affairs, Ireland) 2013 2012

€ €

Irish Aid Programme Grant (Appendix 2) 12,454,185 12,454,185

Emergency support for internally displaced persons in Idlib Governorate, Syria 650,000 -

Emergency nutrition and livelihoods in Niger 510,000 -

Livelihood, water, sanitation and preparedness, Haiti 500,500 -

Emergency assistance to Typhoon Haiyan-affected communities in Cebu, Iloilo and

400,000 -

Leyte Provinces, Philippines

Emergency water, sanitation and health response for drought-affected communities in

300,000 143,000

Ethiopia

Emergency water, sanitation and hygiene, South Sudan 300,000 -

Emergency water and sanitation, Kenya 295,000 -

Emergency water and sanitation and preparedness, Sudan 250,000 -

Cash-based assistance for conflict affected populations in Rakhine State, Myanmar 40,000 -

Improving the health status of conflict-affected refugee, returnee and host populations

- 700,000

in Maban County, Upper Nile State, South Sudan

Cholera prevention and introduction of sustainable cholera solutions in Port-au-Prince

- 500,000

and Gressier, Haiti

Nutritional and livelihoods support to the poorest households in Zinder Region, Niger - 350,000

Emergency nutrition responses for vulnerable populations of Ethiopia - 307,000

Improve access to water and sanitation facilities for drought-affected populations in

Marsabit Central District, Kenya

- 250,000

15,699,685 14,704,185

93


APPENDIX I (continued)

Detailed Schedule to Grants Received

European Commission Humanitarian Office (ECHO) 2013 2012

€ €

Improving health status of crisis-affected populations in South Sudan

Neighbourhood-based return and relocation for post-earthquake camp residents and community

members in Port-au-Prince and Gressier, Haiti

Emergency response for Eritrean refugees in Afar, Ethiopia

Water and sanitation access, targeting rural vulnerable communities of SNNP and Oromiya

Regions, Ethiopia

Community based disaster preparation, promoting increased coordination in the cross-border

region of La Mosquitia, Honduras and Nicaragua

Emergency nutrition response for Somali refugees in Dollo Ado, Ethiopia

Assisting other NGO’s to achieve their objectives through provision of essential safety and security

cooperation and information, Kenya

Empowering communities and institutions for innovative disaster risk reduction in Nsanje district,

Malawi

Supporting vulnerable communities in cholera prevention and response, Nsanje, Malawi

Community-based therapeutic care response to nutrition crisis, Ethiopia

Improved emergency preparedness and response capacity among vulnerable populations and

local government/support structures, Zimbabwe

Response to water, sanitation and health related emergencies in Zimbabwe with a focus on

Masvingo, Manicaland, Midlands and Matabeleland

Provision of primary healthcare, water and sanitation, Twic and Kurmuk, Sudan and South Sudan

Provision of effective primary health care and nutrition interventions to vulnerable communities

in Sudan

Improving health and the socio-economic status of the most vulnerable population, Niger

1,885,080 1,614,920

1,384,150 960,000

712,233 -

525,957 -

460,000 512,518

150,000 600,000

141,520 960,000

66,348 264,582

35,375 141,522

(957) 249,092

(2,579) 204,988

(6,107) -

- 480,000

- 125,315

- (4,514)

5,351,020 6,108,423

94


APPENDIX I (continued)

Detailed Schedule to Grants Received

2013 2012

Department for International Development (DfID) [UK] € €

Improved health outcomes through access to safe water and increased food security among 1,948,985 -

conflict affected people in Idlib Governorate, Syria

Provision of quality and effective primary health care services in Twic County, Warrap State, 1,197,677 -

South Sudan

Community centred prevention of malnutrition , Zimbabwe 296,232 -

Provision of integrated primary healthcare services along the Sobat river corridor, Upper Nile

432 1,678,145

State, South Sudan

Effective and sustainable health, nutrition, water and sanitation services for vulnerable communities

- 523,634

in Kutum and Abyei, Sudan and South Sudan

Food and livelihood security support project, Makoni, Zimbabwe - 288,357

3,443,326 2,490,136

95


APPENDIX I (continued)

Detailed Schedule to Grants Received

2013 2012

United Nations Development Programme (UNDP) € €

Improved access to potable water sources and sanitation facilities and improved health and

596,941 214,224

hygiene practices in vulnerable populations in Twic County, Agok, Warrap State and Ulang, Baliet

and Maban Counties, Upper Nile State, South Sudan

Provision of sustainable and integrated primary healthcare services for vulnerable populations 479,429 627,420

and strengthened health emergency response capacity in Twic County , Warrap State, Agok,

Abyei Administrative Area and Ulang, Baliet and Maban Counties, Upper Nile State, South

Sudan

Community based disaster preparation promoting increased coordination in the homogenous 258,350 86,561

cross-border region of La Mosquitia, Honduras

Provision of quality and sustainable primary healthcare services including community health

248,430 194,516

promotion services to vulnerable communities in Kutum and Alwaha localities, North Darfur

State, Sudan

Improving the nutritional status of children and pregnant and lactating women in Twic and

239,897 148,095

Agok, Warrap State and Baliet and Ulang and Maban Counties, Upper Nile State, South Sudan

Improve access to quality preventive and curative care of acute malnutrition in populations with 218,817 -

critical nutrition situations, in Kassala State and conflicted affected people, North Darfur, Sudan

Fostering resilience, asset development and livelihood expansion for crisis-affected populations 189,364 -

in Twic County and Agok, Warrap State, Juba County, Central Equatoria State and Maban County,

Upper Nile State, South Sudan

Improving food security and livelihoods opportunities for the most vulnerable populations affected

155,831 -

by the conflict and protracted humanitarian crisis in Kutum area, North Darfur, Sudan

Reducing the risk of gender based violence by empowering vulnerable, conflict affected women 149,708 -

through informal literacy and numeracy education in Kutum, North Darfur, Sudan

Preventive and curative care of acute malnutrition in Kassala, Darfur and Blue Nile State, Sudan 135,348 250,185

Sustain and expand access to water, sanitation and hygiene (WASH) services and strengthen

108,922 -

WASH related preparedness for those affected by the conflict and protracted humanitarian crisis

in Kutum area, North Darfur, Sudan

Provision of healthcare services to IDPs, North Darfur, Sudan 50,872 49,316

Formulation of 27 Community Management Plans (PMC) for the project improving competitiveness

of economics in Yoro Department, Honduras

19,694 -

96


APPENDIX I (continued)

Detailed Schedule to Grants Received

2013 2012

United Nations Development Programme (UNDP) (continued) € €

Cash for work to support communities recovering from the earthquake by improving environmental

health and sanitation, Haiti

12,588 -

Emergency preparedness and response capacity, Twic and Warrap State, South Sudan 6,930 (6,548)

Small community development projects, Honduras 2,303 13,283

Emergency water, sanitation, hygiene and nutrition response for refugees, Batil, South Sudan (1,881) 618,989

Providing sustainable livelihoods and improving food security in Kassala, Blue Nile and North

- 216,072

Darfur, Sudan

Provide effective and sustainable health care services to vulnerable populations, Kurmuk, Blue

Nile State, Sudan and South Sudan

- 98,494

Women's economic empowerment and social support through capacity building of local

women's association, Villa Rosa, Haiti

- 92,273

Improving water, sanitation and hygiene for conflict-affected population, Sudan - 83,859

Improvement of nutritional status for acutely malnourished children in Abyei, Kassala and Blue

- 80,423

Nile State, Sudan and South Sudan

Disaster risk reduction from earthquakes and landslides, Tegucigalpa, Honduras - 78,912

Livelihood recovery of families affected by disasters, Tegucigalpa, Honduras - 32

2,871,543 2,846,106

2013 2012

United Nations High Commissioner for Refugees € €

Access to primary healthcare, WASH and livelihoods for refugees and host communities in

Maban County, Upper Nile State, South Sudan

1,661,574 3,010,677

97


APPENDIX I (continued)

Detailed Schedule to Grants Received

United Nations Children’s Fund (UNICEF) 2013 2012

€ €

Integrated primary healthcare, water, sanitation and hygiene programmes,

403,058 1,039,530

Sierra Leone

Water, sanitation and hygiene programmes, Malawi 324,425 -

Sanitation and hygiene improvement project, Rwamwanja refugee settlement

206,659 -

and Nyakabande transit camp, Uganda

Water, sanitation and hygiene programmes, Zimbabwe 50,958 52,591

Nutrition programme, Freetown, Sierra Leone (2,763) -

Water and sanitation intervention in schools and communities in Port-au-

- 109,637

Prince, Leogane and Gressier, Haiti

Emergency rapid response to the cholera outbreak in Sierra Leone - 21,887

982,337 1,223,645

European Union 2013 2012

€ €

Challenging child labour in Sierra Leone 373,575 355,400

Fostering resilience, asset development and livelihood expansion for crisisaffected

326,380 287,852

populations, Twic and Agok, South Sudan

Provision of basic literacy, hygiene promotion and HIV outreach through non

131,680 155,227

state actor partners in Kassala state, Sudan

Providing sustainable livelihoods and improving food security in Kassala state,

85,761 216,886

Sudan

Preventing substance abuse among young people in Freetown, Sierra Leone 72,947 126,367

Reducing child mortality and morbidity in Freetown, Sierra Leone 15,066 218,741

Strengthening local management of natural resources in the Patook, Choluteca

and Black River basins, Honduras

(26,727) -

978,682 1,360,473

98


APPENDIX I (continued)

Detailed Schedule to Grants Received

US Bureau of Population, Refugees and Migration 2013 2012

€ €

Emergency nutrition response for Somali refugees in Dollo Ado, Ethiopia 970,496 391,741

World Food Programme (WFP) 2013 2012

€ €

Emergency feeding for vulnerable populations, Zimbabwe 524,030 621,822

Supporting vulnerable communities with cash, based on works conducted by beneficiaries, Mirriah,

89,048 -

Zinder Region, Niger

WFP protracted relief and recovery operation (PRRO), Nsanje District, Malawi 74,785 17,732

Improving the income of farming communities and the local infrastructure, Abim District,

Uganda

55,201 260,991

Rice distribution, Jaro, Leyte, Philippines 13,203 -

Supplementary feeding, Buramino Camp, Ethiopia 3,418 -

Rehabilitation and upgrading of emergency shelters and school, Honduras (18,564) -

741,121 900,545

99


APPENDIX I (continued)

Detailed Schedule to Grants Received

United Nations Office for the Coordination of Humanitarian Affairs (UNOCHA) 2013 2012

€ €

Disaster Risk Management, root and tuber crops response intervention in SNNP Region and

smallholder farmer seed and planting materials response, Ethiopia

Emergency nutrition response in (ARS) Region, and support to Mieso IDP, Oromia Regional

State, Ethiopia

271,016 116,607

218,665 -

Afar drought response project, Ethiopia 165,746 -

Emergency supplementary feeding programme, Ethiopia 51,412 206,249

Disaster Risk Reduction - seed response intervention SNNP Region, Ethiopia 20,563 393,194

Emergency food security agriculture response to severe drought in Oromia, Ethiopia 3,046 541,442

Supplementary feeding and emergency nutrition response in Buramino refugee camp, Dollo

Ado, Ethiopia

2,471 648,000

Emergency humanitarian response to refugees in Somalia Region, Ethiopia 489 (1,731)

Emergency humanitarian response to drought affected communities in Borena Zone, Oromiya

Region, Ethiopia

292 46,017

Emergency livestock disease response to Lumpy Skin Disease, Borena, Ethiopia 162 154,583

Community management of malnutrition, shelter and non-food items to flood-affected vulnerable

households in Sindh Province, Pakistan

To prevent the deterioration of the health, nutrition and educational status of the resettled

community in Dedessa Woreda, Ethiopia

(1,722) (1,363)

- 1,407

Provision of safe drinking water, basic sanitation facilities and hygiene promotion, Pakistan - (1,069)

732,140 2,103,336

100


APPENDIX I (continued)

Detailed Schedule to Grants Received

Interchurch Medical Assistance (IMA) 2013 2012

€ €

Rapid Results health project to improve the delivery of high impact primary health care in

Baliet and Ulang County, Upper Nile State, South Sudan

653,688 -

Concern Universal 2013 2012

€ €

Developing innovative solutions with communities to overcome vulnerability through enhanced

645,852 511,559

resilience to disasters, Malawi

Enhancing community resilience to natural disasters in Nsanje and Chikwawa Districts, Southern Malawi - 62,254

645,852 573,813

Oxfam 2013 2012

€ €

Provision of basic water, sanitation and hygiene services to vulnerable urban communities

568,123 230,744

Freetown, Sierra Leone

Emergency cash transfer programme for vulnerable populations, Nsanje, Malawi 11,944 19,229

580,067 249,973

Government of the Netherlands 2013 2012

€ €

Sanitation improvements through market-based approaches, Mukuru, Nairobi, Kenya 515,636 252,364

101


APPENDIX I (continued)

Detailed Schedule to Grants Received

International Rescue Committee (IRC) 2013 2012

€ €

Nutrition rapid response capacity, Ethiopia 402,960 -

Emergency water trucking response in Moyale, Oromiya Region, Ethiopia 11,018 -

413,978 -

Samaritan’s Purse 2013 2012

€ €

Increasing productive assets, strengthening livelihoods in Central Karamoja, Uganda 367,561 104,732

Save the Children 2013 2012

€ €

Environmental health alliance, Zimbabwe 189,560 110,439

Emergency cash transfer programme to improve food security for vulnerable populations,

23,520 -

Nsanje, Malawi

213,080 110,439

Government of Kenya, Ministry of State for Special Programmes 2013 2012

€ €

Low cost housing, peace-building, and reconciliation for returning internally displaced persons

(IDPs) in the Greater Molo Districts, Kenya 199,433 1,469,249

Adam Smith International 2013 2012

€ €

Sanitation marketing programme, Kenema, Sierra Leone 179,898 26,104

102


APPENDIX I (continued)

Detailed Schedule to Grants Received

UN Food and Agriculture Organisation (FAO) 2013 2012

Improving food security and diversification of livelihoods opportunities for communities in

Karamoja, Uganda

Support for improved agricultural production and productivity, food, nutrition and income

security of vulnerable and emerging smallholder farmers in Zimbabwe

Improving food security and agricultural livelihoods of the war-affected communities in Acholi

and Teso, Uganda

€ €

53,984 14,602

52,574 15,507

39,374 79,091

Emergency assistance to support food insecure populations affected by climatic shocks in

Nsanje District, Malawi

Strengthened food security disaster risk reduction (DRR) capacity in areas prone to climate

shocks and natural hazards in Malawi

29,436 -

- 22,368

175,368 131,568

International Organization for Migration (IOM) 2013 2012

€ €

GOAL emergency health and nutrition response to IDP’s in Ulang County, Upper Nile State,

South Sudan

146,392 -

Mercy Corps 2013 2012

€ €

Typhoon Haiyan shelter relief programme, Philippines 145,402 -

Comic Relief 2013 2012

€ €

Reducing vulnerability of street-living children and youth in Ethiopia 95,319 188,678

103


APPENDIX I (continued)

Detailed Schedule to Grants Received

Government of Honduras 2013 2012

€ €

Formulation of PNS expansion and improvement of network services collection and recycling

29,594 -

of solid waste in the town of Puerto Lempira and formulation of PNS increased productivity,

processing and marketing of Cocoa and improvement of product commercialization, Honduras

Promoting rural economic development through the provision of seed capital to small and

25,196 56,583

medium businesses, Honduras

PNS Formulation product improvement and commercialization of fishing with the establishment

20,412 -

of ice plant production and PNS formulation, capture and marketing of fresh fish with

sustainable technical implementation, Honduras

Potable water system and latrines in community of Krautara, Gracias A Dios, Honduras 12,301 65,580

Strengthening local management of natural resources in the Patook, Choluteca, and Black

River basins, Honduras

- 271,875

87,503 394,038

The Global Fund to Fight AIDS, Tuberculosis and Malaria 2013 2012

€ €

HIV awareness and behaviour change programme, Nairobi, Kenya 61,884 145,215

Cordaid 2013 2012

€ €

Women’s health programme in Borana, Ethiopia 60,000 -

Comprehensive community based HIV/Aids prevention programme, Ethiopia - 26,055

60,000 26,055

104


APPENDIX I (continued)

Detailed Schedule to Grants Received

International Potato Center 2013 2012

€ €

Dissemination of new agricultural technologies: “Enhanced uptake and adoption of orangefleshed

20,464 88,960

sweet potato (OFSP) technologies” in Ethiopia

Linking agriculture and health: alleviation of food insecurity and malnutrition in SNNPR, Ethiopia 15,000 -

35,464 88,960

Japanese International Co-operation Agency 2013 2012

Enhance local development planning capacities in 4 municipalities, Honduras 32,867

€ €

Schools construction in the poorest communities of Yoro and Gracias A Dios, Honduras - 67,748

Supporting the decentralization process of national resources to the poorest municipalities in

Honduras

- 40,318

32,867 108,066

UN Habitat 2013 2012

€ €

Community planning programme to support the rebuilding of earthquake affected areas, Haiti 719 241,897

Moravian Church 2013 2012

€ €

Community led school construction and rainwater harvesting, in vulnerable communities,

Honduras

- 21,760

105


APPENDIX I (continued)

Detailed Schedule to Grants Received

United Nations Educational, Scientific and Cultural Organisation (UNESCO) 2013 2012

€ €

Youth development programme to upgrade Puerto Lempira central park, Honduras - 1,677

Various other institutional donors 2013 2012

€ €

Various other aid programmes 56,795 511,467

106


APPENDIX II

(Not covered by the Independent Auditors’ Report)

Irish Aid Programme Grant 2013

Expenditure

Country Health Livelihoods Children

Empowerment

& Protection

HIV, Gender,

Environment

Total

€ € € € €

Uganda 1,016,570 781,873 - 8,308 1,806,751

South Sudan 1,308,992 221,883 - 61,402 1,592,277

Ethiopia 723,475 450,060 353,267 23,198 1,550,000

Sierra Leone 741,773 - 699,274 58,953 1,500,000

Malawi 707,311 586,599 - 6,090 1,300,000

Kenya 546,666 118,078 516,594 13,662 1,195,000

India 300,258 117,385 276,789 5,568 700,000

Sudan 237,094 402,911 - 59,995 700,000

Zimbabwe 326,204 113,092 - 10,704 450,000

Subtotal 5,908,343 2,791,881 1,845,924 247,880 10,794,028

Programme quality:

a) a) Organisational development 585,480

b) Research and learning 35,000

c) c) Monitoring and evaluation 65,000

d) Development education 62,000

Head office support costs 704,954

12,246,462

107


ANNUAL REPORT

& AUDITED FINANCIAL STATEMENTS 2013

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