Community Self Reliance Centre (csRC)

Sindhupalchowk, Nepal

Auditor's Report
&
Annual Accounts
2076/077

Submitted
By
Nava Raj Thapaliya & Associates
Chartered Accountants
Nava Raj Thapaliya 8r Associates ICAN Memberrhip No. 267
Chartered Accountants ICAN COP No, 230

lndependent Auditor's Report to t re General Members of

Community Self Reliance Centre (CSRC)

Report on the Audir of Financial Statements:

Opinion
We have aldited the accompanying llnancial statements oi CSRC which comprise
the Statement of
Financial Position as at 31" Ashad 207f (15,r, July 2020). statement of lncome and
Expenditure,
Statement olCash Flows and Statement ofChanges in Reserves lor the year then
ended and schedules I
to ll which form an integral part ofthese financial statements.

In our opinion the financial statements give, in all material respects, a true and tair view
of the financial
position ofCSRC as at 31" Ashad 2077 (15'h Jul.! 2020) and of the operational
resulrs, its cash flows &
status ol reserves for the financial year then ended in accordance with generally accepted
ac;o;nring
principles.

Basis for Opinion

We conducted our audit in accordance with Nepal Standrrds on Auditing (NSAs). our responsibilities
under those standards are funher described in the Auditor'r Responsibilitiei for the Audit
of tire Financial
statements section of our audit report. we are indeperdent of CSRC in accordance with
lcAN's
Handbook of Code of Ethics for Prot'essional Account.tnts, and we have fulfilled our other
ethical
respons ibilities in accordance with ICAN's Ilandbook ol Code of Ethics fbr professional
Accountants.
We believe that the audit evidence we have oblained is sutllcient and appropriate to provide
a basis tbr
our opinion.

Responsibilities of Management and Those Charged with Governance for the Financial Statements
Management is responsible for the preparation and fair presentation of these Financial
Statements in
accordance rvith generally accepted accounting principles and fbr such internal control
u, ,unuj.r"n,
determines is necessary to enable the preparation of the Financial Statements that are lree from
rn'aterial
misstatements. whether due to fraud or error.

In preparing the Financiar Statemenls- management is responsibre for assessing CSRC's abirity to
continue as a going concem. discrosing, as appricabre. matters related ro going cincem
and using the
going concern basis of accounting unless management ,ither intends to liquidate
CSRC or to cease
operations, or has no realistic alternative but to do so.

Those charged with governance are responsible for overse.ing cSRC's financial reporting
process.

Auditor's Responsibilities for the Audit of the Financial Slatements

Our objectives are to obtain reasonable assurance about \^hethcr the Financial Statements
as a whole are
free from rtaterial misstatements, whether due to tiaud or crror. and to issue an auditor's
repon that
includes our opinion. Reasonable assurance is a high level ol'assurance. but it is no1 guarantee
a that an
audit conducted in accordance with NSAS will always detect a materiai misstatemeni
when it exrsts.
Misstatements can arise from fraud or error and aie considered material if, individually
o. in tt,.
Sgqeglt:. they.could reasonably be expected to influence the economic decisions of users taken on the
basis of these Financial Statements.

fic-4, sh t.l Mar& Houre No. 58, Meharaiguni , Kathmandu, Nepal

Tel. No : O t-4432552 i E-mall : rhapaliyanr@gmail.(om
\K
Page I of2
-"-""
J.1'

<ry
 As part of an audit in accordance with NSAS, we exercise professional judgement and maintain
prot'essional skepticism throughout the audit. We also:

i' Identif and assess the risks of material misstatemer r of the Financial Statements whether due to
fraud or error, design and perform audit proccdure. responsive to those risks,
and obtain audit
evidence that is sufl'icient and appropriate to provide a basii for our opinion. the rfur
oinot'a.i..ring
material misstatement resulting from fraud is higher than for one reiulting from
enor, as fraud ma!
involve collusion, forgery, intentional omissions, misrepresentations, or the ovenide
of the internal
control.

ii' obtain an understanding of internal control relevant ro the audit in order to design audit procedures
that are appropriate in the circumstances. but not fbr the purpose of expressing- an opinion
on the
effectiveness of CSRC's internal control.

iii. Evaluate the appropriateness of accounting policies used and the reasonableness ol accounting
estimates and related disclosures made by management.

iv. Conclude on the appropriateness of management's use olthe going concem basis ofaccounting
and,
based on the audit evidence obtained. whether a material uncenainty exists related to
events or
conditions. that may cast significant doubt on csRC's abilitl to continue as a going
concem. Ilwe
conclude that material uncertainll erisls. rre are required to draw attention in oui r.p-on to rhe
related
disclosures in the Financial Statements or. if such disr losures are inadequate, to modi! our opinion.
our conclusions are based on the audit evjdence oL:ained up to the date ofour uriitorr, ,.pon.
However, future evenrs or conditions may cause CSRC to cease to continue as a going concem.

We communicate with those charged with governance reg rrding. among other matters, the planned
scope
and timing of the audit and significant audit Iindings. in:luding any significanr deficiencies
in intemal
control that we identify during our audit.

Report on Other Legal and Regulatory Requirements:

To the best of our knowledge & belief and accordingly to the explanation given and based
on our audit,
we are of view that the activities carried out are lound to be within the ibjective
of CSRC and has
complied generally with the provisions of lncome-tax Act relaring to withholding tax ana
otner appticaute
legal and legulatory requirements.

CA Nava Thapaliya
Place : Kathmandu. Nepal
Date : l8'n September 2020 t2"rAshuin 20771
UDIN r 20091 tlCA002676st Mt

Page 2 ol2
 mmunit Self Reli n Centre csRc
Statement of Financial Position
As at 3l Ashad 2077 (15 July 2020)
Amount in Rs

S.No Assets s.h current Period Previous Period

Non Current Assets
1 Property, Plant and Equipments 1 21,7 43 ,539 .23 23,064,806.04

2 Gratuity Plan 2 4 ,979 ,349.40 4,335,t00.22

3 Current Assets 44,466,006.4s 27 ,052,229 .43

3.1 Accounts Receivables 2,610,696.50 3 ,694 ,27 3 .10

3.2 Cash and Cash Equivalents 4 41,855,309.95 23,357,956.73

TotalAssets I 73,188,895.08 54,452,736.O9

S.No Liabilities & Reserves

I sch Current Period Current Period
1 Accumulated Reserves 5 62,437 ,L79 .O0 43 ,942,342.26

Designated Funds 5.1 29 ,469 ,764 .45 28,737,791.19

Restricted Funds 5.2 25,008,72a,92 4,393 ,744 .44
Capital Reserues 5.3 7 ,559 ,285 .23 6,811,966.63

2 Non Current Liabilities 7,466,924.75 4,335,100.22

2.1 Gratuity Fund 6 7,466,924.15 4 ,335 ,700 .22

3 Current Liabilities 3,2a4 ,791.33 6,L7 4 ,693 -67

Accounts PaYable 7 3,2a4 ,191.33 6 ,77 4 ,693 .61

Total Liabilities I 73,188,895.08 54 ,452,t16 -09

I

Notes to Financial Statements 11

Schedules 1-11form integ.al part of FinancialStatement

As per our report of even date

lil
fi,,,h(
Saraswati Katawal Gopal apa Ma CA. N Thapaliya
Treasurer Cha i person Nava Raj Thapa a & Associates

I
G\^'
xv I
Chartered Accountants

CS C
I
Jagat D Geeta Pandit
Executive ector Admin & Finance coordinator
3liaa'maft'di"6 I

y*
Executive Committee Members

w
 Communi tv Self Reliance Centre ( CS RC)
Statement of lncome and Expenditure
For the period from 1 Shrawan 2076 to 31 Ashadh 2077 (Corresponding to 17 July 2019 to 15 July 2020)

Amount in Rs.

lncome Current Year Previout Year

IncominB Resources 8 19,231,444.45 153,366,525.86

Total lncome (A) I 79 ,23r,444 .45 153,366,525.86

Expenditure
Offic€ General Expenses
I 9 3,241,L82 .76 138,309.00

Proiect/Prottam Expenditure
Restricted Program Activities 10 75,990,301.69 1.47 ,839 ,721 .68
Depreciation
Total Expenditure (g) 7 9 ,23t,484,45 147 ,977,430.68
I
surplus/(Deficit) for the year I 5,389,095.18
Appropriation of Surplus for the year

tlI
Approprlation to
Allocation to Capital Reserve
Allocation to Restricted Reserve
Allocation to Designated Reserve 5,389,095.18
surplus balance transferred to Balance Sheet 5,389,095.18
Notes to Financial Statements 11

Schedules 1-11form integral part of financialStatements

As per our report of even date

4l _t ,.
5a ati Katawal Gopa pa cA. lnaparya
Treasurer Chai person Nava Raj Thapaliya & Associates
Chartered Accountants

a^ 'vv-
,",",,P- CS frt C Geeta Pandit'
dmin & Finance Coordinator
Executive Director JIkaEaf{ 6-'3

Executive Committee Members:

W d---t g^
 Communitv Self Reliance Centre (CSRC)
Statement of Cash Flows
For the period from L Shrawan 2076 to 31 Ashadh 2077 (Corresponding to 17 July 2019 to 15 July 2020)

Amount in Rs.

SN lncome Current Year Previous Year

Cash flow from Operational Activities
7. N et o perotional Surp lus/ (Defi cit) s,389,095.18
Adjustments
Add: Depreciatlon for General Assets 68,585.00 70,163.00
Add:Capital Project Expenditure expensed off 12 ,29s ,443 .09) (582,962.00)
Add: Fixed Assets Disposed/Written off (51,613.00)

12,226,8s8.O9l, 4,a24,683.r8
2. Cdsh flow Before Chonge in changeoble copital
Gratuity Plan l'644,249.L8],
Accounts Receiva ble 1-,083,577.20 (1,880,791.86)
Account Paya ble (2,889,901.86) 12,ssz,1.L9.161
Funds 20 ,87 9 ,342 .67
Net channges in working capital 18,42A,7 68.83 4,432,9L7.02l.
Net Cash Flow from Operating Activities L6,201,gLO.74 39L,772.L6

B Cash flow from lnvesting Activities

Purchase of Property, Plant & Equipment 2,295,443.O9 582,962.00
Proceeds from sale of equipment 51,613.00
lnvestment Return
lnvestment in Fixed Deposit
Net Cash flow from lnvesting Activities 2,295,443.09 634,57s.00

c Cash flow from Financing Activities

Project Fund Ba lance 17,342,4L1..28)
(7,342,4LL.281
lncreases/ (Decrease) in net Cash flow (A+B+c) 18,497,353.83 16,3L6 ,064 .t2l
Opening Cash and Bank Balance 23,357,956.1-3 29,67 4,020.25

Closing Cash and Bank Balance 41,855,309.95 23,357,956.L3

I

As per our report of even date

L
fuh( til
saras(ati Katawal a cA. ava iThapaliya
Treasurer Ch rrpers Nava Raj Thapaliya & Associates
Chartered Accountants

) >/v
G"- CSfi t C
Jagat De 3ll.AG af{ d-"I Geeta Pandi\
Executive irector Admin & Finance Coordinator

Executive Committee Members;

il---- g;
\44&
 Communitv Self Reliance Centre ( csRc
Statement of Changes in Reserves
For the period from 1 Shrawan 2076 to 3l Ashadh 2077 (Corresponding to 17 July 2019 to 15.luly 2020)

Amount in Rs.

Pa rticu la rs Designated Fund Restricted Fund capita I Reserve Total

Balance as at Shrawan 1, 2076 28,737,191.79 8 393,r84.44 6 ,81,t ,967 .O4 43,942,142..67

Results for the year

Allocation of results to Designated Fund 1, ,132 ,57 3 .66 1-,L32,513 .66
Allocation of results to Restricted Reserves 16,614,944.48 1,6,61,4,944.48
Allocation of results to Capital Reserve 7 47 ,318.19 7 47 ,318.19

t
Balance as at Ashadh 31, zo77 29,469,7 64.45 25,OOA,t?A.92 7,559,285.23 62,417,L79.OO

As per our report of even date

Saraswati Katawal Go p cA. a i Thapaliya

Treasurer Chai r50n Nava Raj Thapa iya & Associates
Chartered Accountants

- s*
Jagat Deuj
I
6\,
mc
lsl-aEil{ il-"rl Geeta Pand it
Executive Director Admin & Finance Coordinator

Executive Committee Members:

W g^
 Communitv Self Rel iance Centre {CSRC)
FiscalYeat i 2076/77 l2oL9/20l
Property, Plant & Equipment Schedule-1
Schedule forming part of the Financial Statement

Descriptions Land Building Vehicles Equipments Furniture Total

Core Assets
Opening balance 73,204,625.O0 3,048,214.00 15,252,839.00
Additions
Disposal
As on 31/03/2077 t3 ,204 ,625 .OO 3 ,O4a ,274 .OO 15,252,839.00
Dep. Rate 2.25% 9.OO% 20.0o% 9.50%
Depreciation 68,58s.00 68,585.00
Write off
Net Value on 31/03/2077 13,204,625.00 2,979,629.OO 16,184,254.00

Project Funded Assets

OpeninB balance 509,960.00 3,835,120.7s \424,s66.27 1,038,319.79 6,811,966.76
Adjustments (240,067.50) (240,067.50)
Additions 201,638.00 ). ,81 4 ,414 .44 219,326.6r 2,295,443.O9
Disposa I

As on37l03l2077 509,950.00 4,036,754.75 3,303,044.69 1,017,578.90 8,867,342.35

Dep. Rate 2.25% 9.OO% 20.oo% 9.50%
Depreciation 77,474.OO 363,308.00 640,11.2.OO 96,671.00 1,111,565.00
Write Off 769,792.90 ,299.50
21 796,492.40
Net value on 31/03/2077 498,486.00 3,673,45O.75 2 ,493 ,7 39 .7 9 893,508.40 7,559,2A4.95

Total Assets
Opening balance 13,204,625.00 3,558,174.00 3,835,121.03 7,424,566.21 1,038,319.79 23,054,806.04
Adjustments (240,067.s0) (240,067.s0)
Additions 201,638.00 7,474,47L4a 219,326.67 7 ,295 ,443 .O9
Disposal
As on 37103/2077 13,204,525.00 3,558,174.00 4,036,759.O3 3,303,044.69 1,017,578.90 25,120,181.63
Dep. Rate 2.25% 9.O0% 20.ooo/o 9.SO%

Depreciation 80,059.00 363,308.00 640,112.00 96,671.00 1,180,r.50.00

169,192.90 ,299,50 796,492.40

I
Write Off 27

Net Value on 31/03/2077 73,204,629,.07 3 ,67 3,45t.O3 / 2,493,739.79 893,608.40 23 ,7 43 ,539 .23
-p-,478;r1s.oo
CS
€^-, \)- V ) ilrflGaf{ 6'0r w
 Commu ni tv Self Reliance Cente r (CSRCI
As at 31 Ashadh 2077 lLs July 2O2Ol
Schedules forminB part of the Financial Statement

Gratuity Plan schedule-2

s.N. lParticulars Current Year Previous Year

1 Gratuity Plan 4,979 ,349 .40 4,335,100.22
Total 4 ,97 9 ,349 .4O 4,335,700.22

Account Receivables Schedule-3

s. N. Particulars Current Year Previous Year

A Project Advances 7,967,116.7 6 2,993,164.0O

1 Action aid Nepal (CLRP)

2 Action aid Nepal (PLSAP)

3 Care: SAMRTHYA I 200.00
4 UN HAbitAt-FFPLA
5 PIN- Durable solution 784,885.7 6
6 Freedom Fund-ATAP
1 rLc cBl
8 ILC NES Transition Phase
9 ILC CLPI

10 ILC /LGWG 7,026,237 .OO

11 WILDE GANZEN
L2 FDF
MCM
t4 EPIC 1s0,000.00
15 Risankhumane 136,000.00
16 Helvetas(REAP ll)
l7 Pool Fund (wASH)
18 PRAYAAS-II
19 tLC- NES- 1712 2,401,294.OO

20 UN Habitat- Support on Land Reform 150,000.00

21, Care: Right to food 119,000.00
22 Care Nepal (zF) 50.00
23 care Nepal-super FSL 16,000.00
24 Care NeDal (SHELTER-POOL Fund) 50.00
25 Durable Solution(15 davs) 777,770.OO

B General Advances/ Deposit 200,000.00 100,000.00

7 Mahalaxmi Fuel Center- Fuel Security 100,000.00 100,000.00

2 NLRF/EhumiAdhyan Ghar 100,000.00
c Citizen lnvestment Trust (Gratuity Fund)

D Receivable from Various Projects (cORE)

E Receivable from Various Projects (Common Cost) 449,s79.74 600,s09.70

Total 2,6L0,696.sO 3,694 ,27 3 .70

#vx\ffi: -W @
t
 mmun tan Center cs
As at 3l Ashadh 2077 (15 July 2020)
5chedules forming part of the Financial Statement
cash & cash Equivalents Schedule-4

Project Related Balances Current Year Previous Year

1 Action aid Nepal (CLRP) 3,000.00
2 Action aid Nepal (PLSAP)
3 Care: SAMRTHYA I 1,866.51 8s1,038.62
4 FFPLA- UN Habitat 21,157.34 66,346.00
5 PIN- Durable Solution 4,020,650.16 6,544,534.O2

6 Freedom Fund-ATAP 19,444.27 415,692.13

7 ILC CBI 560,838.60 t2,417.90
8 ILC NES Transition Phase 44,068.40

9 ILC CLPI 573,541.75

10 ILC /LGWG t2,389,129.OO
11 WITDE GANZEN 79a,434.20 964,634.03
t2 FDF 2,851 ,222.04

13 MCM - Nepal lnvestment Bank 831,911.86 692,635.78

t4 EPIC 4,31 6,67A.10 561,42L.24
15 Risankhumane s55,226.61

16 Helvetas(REAP ll) 75,483.40

\1 Nepal Bank Limited 16800100671491000001 (Care Nepal- 37 ,679.00

SUPER FSL, Melamchi)
18 PRAYAAS-II 48,018.40

19 tLc- NE5- 1712

20 UN Habitat- Support on Land Reform
21, Care: Right to food
22 Nepal Bank Limited 16800100671491000001 (care Nepal- 184.946.00
WASH, Melamchi)
23 CARE NEPAL (ZF)
9,445.00

24 Sh;iterPooL Fund (Melamchi) 81,967.00

25 ourable solution(15 days)

25,a52,O19.47 11,148,654.13

B General Balances (Core Fund)

1 Nepal lnvestment Ltd.(250979) 923,264.8s 77 2.76

2 Nepal lnvestment Bank (CORE) 489,590.52 2,893 ,869 .37

3 Kumari Bank 1td.4028 1,000.00 1,000.00

4 Nepal lnvestment Bank (New Common Cost)

5 Siddhartha Bank {Saving account ) L,260,872.65 395,595.15

Nlc Asia Bank Ltd. (Microcredit for mothers, Kohalpur) 334,066.37

6
7 Nepal lnvestment Bank 2 (0250962)-Common Cost 2,266,r88.O5 1,384,558.95

8 Nepal Bank Limited (136458000001) 50,624.O1

11,000,000.00 7,200,000.00
9 Siddhartha Bank Ltd. (FD)
15,991,540.08 L2,2O9,262.00

c cash balance
40.00
I Super FSL- Melamchi
2 Central -CSRC 11,750.00
Tota I
41,85s,309.95 23,351,956.13

vr 6
ol
CS !
\
/tr
V w I
sri(affiaf{ d6r
 Commun 5e lf Reliance Center (csRcl
As at 31 Ashadh 2077 lL5 JulY ZO2OI
Schedules forrning part of the Financial Statement
Fund Balance Sched ule-5

5. N. Particulars Current Year Previous Year

5.1 Designated Fund
1 Balance as per last year 2A,737,19L.19 23,348,096.01
2 Addition / (Deductions) 7,\32,513.66 5,389,09s.18
Total Designated Fund this year 29,869,764.45 2A,737,791.19

5.2 Restrided Fund

1 Action aid Nepal (CLRP)
2 Action Aid Nepal (Accountability)
3 CARE NEPAL (ADH) (108.48)
4 Care: SAMRTHYA I (52,364.491

5 FFPLA- UN HAbitAt 1220,178.62) 215,434.OO

6 PIN- Durable Solution 2,520,967.20 7 ,994 ,130 .87

7 Freedom Fund-ATAP 79,444.27 414,87 7.7 3

8 lLc cBr 560,838.60 (463,168.10)

9 ILC NES Transition Phase (670,966.60)

10 ILC CLPI s69,695.15

11 ILC /LGWG 13,296,169.00
12 WILDE GANZEN 198,434.20 964,634.03
13 FDF 2,857,222.04
t4 MCM 831,911.87 863,735.78
15 EPIC 4,426,589.10 552,637.24
16 Risankhumane 697,226.67
7'7 Helv;tas(REAP ll) 75,483,40
18 Nepal Bank Limited 16800100671491000001 (Care Nepal- 12,925,542.OO)
SUPER FSL, Melamchi)
19 PRAYAAS.II lt70,422.60)
20 Carer Right to food 851,238.62

Total Restricted Fund this year 25,O08,L28.92 8,393,LA4.44

5.3 Capital Reserves

Opening Balance
1 Project Assets Fund 2,042,138.84 7,877 ,232.00

2 Basket Fund 4,169,a2A.20 5 ,27 6,602 .20

3 General Assets Fund

4 Total Readiusted opening balance 5,At1,967.O4 7,O9!,A34.20

5 Adjustments (240,067.s0)

6 Additions in current year 2,295 ,443 .O9 s82,962.00

(1,111,s6s.00) (813,216.57)
7 Depreciation
\196 ,492 .40) (51,613.00)
8 Write Offs
Total Capital Reserves this Year 7 ,5s9 ,245 .23 6,A71,966.63

Total Funds 62,437,779.O0 43,942,342.26

Schedule-6
Gratuity Fund

S.ttL TPa.ticrlrrs Current Year Previous Year

Gratuity Fungl f, 1,466,924.75 4,335,700.22

t-, 1 I

a 7,466,924.75 4,335,10O.22

\x
Tota I

\
lmcaffia
6\^
W@, \
Communitv Self Reliance Center ICSRC)
Statement of Account of Proiect(Donor) Related Activities
Fis.el \ eat : 2076177 l2o19 I 2ol
Schedule Forming Part of the Financial Statements

Head offite
Particulars PIN- Durable ILC NES Trahsition
Cere: SAMRTHYA UN Habitat-fFPLA ILC CBI ILC CLPI rrc /r-GwG WILDE GANZEN FDF MCM
solution ATAP Phase

rund lF-'t-20161171
OpeninE Balance of 851,234.62 215,434.00 7,994,130.81 414,a7L.73 1463,168.10) (670,966.60) 964,634.03 86r,735.74
(5,171.33)
Opening Adjustment
2,804 ,A3a -32 1,043,060.50 30,951,206.57 1,125,082.00 981,049.68 1,153,224 00 2,200,000.00 16,500,000.00 464,577 _92 5.O62.500.00

CSRC Contributlon 61,418.00

Foreig n Exchange Gain/ lloss) 11,757 _34 48.070.10 172.125.00 607,500 00 89,730 00

lnterest lncome t/f to Core Fund

2,808.57 7,597.28 ),44s94 166,258.86 34.623.28 13.953.29 2,r94_42

(A) Total Fund Available 3,658,485.S1 1,341,669,88 38,945,337.38 1,541,551.01 565,951.58 442.257.40 2,37 4,976.94 77,273,76,a.86 L,46r;175.23 5,156,183.29 860,754.81

Application of Fund
Ixpend]tures 3,710,850.00 1,562,444.50 36,424,370.18 1,516,353.00 601.50
E-- 194,7\a_25 1,802,429.2s 3,811,331.00 1,.230 .7 17 _7 5 2,308,961.25 28,843.00

Prior period Adjustment (OPening

Salance)

Fund Ealance/ lnterest Transfer to Donor --E- --

Fund Balance/ lnterest Transfer to Core
5,753.14 4,511.58 281,999_15 2,845.94 166,258.86 34,623.)a

(B) TOTAI (sub-schedule 8.1 to 8.15i 3,710,8s0.00 1,s62,448.s0 18 L,522,106.74 ' s,1i3.08 ' 4A2"257.40 1,805,275.19 3,977.599.86 1,255,14-1-t3 '' 2,308,961:2s ' 28,843:00

aabnce of Fund {A-8-c) rEa@@l

@ ENT@J, 2,520,967.20 19,444.27 560,838.60 s69,695-75 13,296,169.00 198,434-20 2,457,222.M 831,911.87

Represented By I- E-
Property, Plant & EquiPments
Cash & Bank Baiances 1,866.51 21,751.34 4,020,650.16 19,444-27 s60,838.60 513,541_75 11,389 ,729 .OO r98,434-20 2,451,222.O4 831,911.86
784,885.76 1,026,231.00

Gratu ty PLan
54.231.00 - 242,536.00 2,244 ,564.7 2 -- 3,852.00 119,791.00

Gratuity Fund
Total ' (s2,364.49) : (220.778.62) 2,5?0,967 .20 19,444.27 560,838.60 569,695.75 13,296,169"00 , 19E,434,20 2,457,22 ., 831,!1X.87

i+ I

CSlr. (\.
K
,^'-b? @ 4
3{lcsfdaf{ d,a
eelllu!4YlcltBelb (esE!)
Statement of Account ol Project(Donor) I
FiscalYeat | 2o't6177 l21l9/2ol
Schedule formine Part of the financialSt

schedule'10
CSRC, Talamarang CSRC, Melamchi CSRC, Nawalpur
core Fund &
Helvetas Restri€ted Fund TOTAL
rED/ EPrC Risankhumane Pool Fund (wAsH) Gratuity Fund
(REAP II)

opening 8alancc of rund lF.\.20761711 957,617.24 691,226.61 75,483.40 (2,925,542,00) 111O,422.60) I,393 ,292.92 2A,737,19t.t9 37,130,484.X1
(5,171.33) (s,171.33)
OpeninE Adjustment
72,7 21,634 _24 399,687.00 10,542,290.00 6,013,170.60 91,961,854.87 4,373,756.53 96,335,621.40

cSRC Contribution 61,418.O0 61.418.00

Foreign Erchange Gain/ (Loss) 1.040 58 940,223.06 940,223.06
nterest Income t/f to Core Fund
224,281-64 224,247 _64

A)'Iotal Fund Available @ 1,090,913.61 75,4A2.40 7 ,616,? 4A,OO 5,842.748.O0 101,575,9X5.16 33,170;94'l .72 134,586,862.88

Application of Fund
Expend tures 8.848.727.00 1,090,913.61
I 140 7,616,748.00 5 ,842,1 4a.OA 75,990,301.69 3,241,7A2.a7 19 ,231,484 .56

Prior period Adjustment (Opening

Balance)

Fund Balance/ lnterest Transfer to Donor

- 7s.482.00 - t5,482.00 75,482 00

Fund Balance/ lnterest Transfer to core

Fund 502,002.55 s02,002.s5

iBl ToTAt i.irb-srheduh 8.1to 8.151 8,8p'8,727,A0 1,090,913.61. 75,'183.40, 7,615,748.00 5 ,442,7 48iOO 16,56'1 ,186.24 3,241,181.87 79.808,959.11

Balance ot Fund (A-B-c) @@E E 25,008,X24.92 29,869,764.8s 54,a17.893.17

Represented By:
Property, Plant & Equipments 16,184,254.00 16,184,254.00
Cash & Bank EalEnces 4,376,618.10 2s,8s2,019.87 16,003,290.08 41,855,309.95
150,000-00 1.9 6 1 .1 16.7 6 649,579.74 2,610,696 _50

Gratuity Plan
-- a.919.349 40 4 ,97 9 ,349 _40
- 100,029.00 2,805,007.72 - 419,783.67 3,284,791.33
Gratuity Fund 7,466,924_75 1,466,924.15

Total 4,426,589.10 2 I 29 ,a69,764.A6 5q,a77,a93.77

CS{trc
lr.
.rtl
\t
O''-u
@ 4
mrailila{r d-,r
communitv Self Reliance center ICSRC)
Statement of Aacount of Oonor Related Activities
Fis.alYeat | 2076/17 (2o19/2ol
sub-schedules Forming Part of the Schedule_10

SAMRTHYA.CARE schedule 70.1

Particulars Current Year

Evidence Based Advo@cy/ Research

Detail context mapping and strategic planning of Belaka Municipality in the view of land and agriculture 106,910.OO

Develop the land use guideline 839,383.00

Documentation the best practices of land use and promotion in focus areas 374,118.00
Model Process for Bi-taw Formulation focusing land and climate issues 233,542.00
PRnP in National level (cost sharing) 165,000.00
Human Resoutces
Adrnin and Finance Officer (50%) 215,024.00
Driver (50%) 203,223.00
PME Coordinatior (15%) 64,333.00
Program Officer (100%) 561.,277.OO

Operatlon Cost
Audit Cost 4s,000.00
DSA and Accommodation 11,119.00
ln5urance 15,416.00
Maintenance 22,016.00
Transportation 45,663.00
Utilities and Communication 23,646.04

Oryanlzational and lnstitutional Development

SocialAudit 119,000.00
Total 3,710,850.00

UN Habltat FFPLA Schedule 70.2

Particulars Cuatent Year

Funded by CSRC

Stafl and other personnel costs(CSRC)

Driver (30%) (1 person for 8 months) 29,876.04

togistic Officer {30%) (1 person for 8 months) 31,542.00

Funded by UN Habitat
57,533.50
{UNH)General operating and other direct costs
Staff and othei personnel costs(UNH)
Consultant remuneration (1 person) 150,000.00

Executive Director {30%) {1 Person lor 8 months) 355,275.00

Finance Otficer (50%) (1 person for 8 months) 176,849.00

Supplies, commodities, materlals(UNH)

District Level Consultation and meeting cost 9,239.00

Enumerator, Social Mobilize and data analyst cost 150,000.00

Lobby meeting with Parliamentarians on land reform act 8th amendment

7s,000.00
214,'100.o:)
orientation, MeetinE, Review and Workshop of STDM
70,648.Oui
Publish the Booklet in Nepal FFPLA Strategy
4,450.00
Stationery
174,691.00
Support to Eovt.to Draft regulations& guideline5
Travel{UNH)
4,360.00
Accommodation (30 nights for 10 persons)
6,649.00
Daily subsistence allowance
s0,187.00
tocal fare/Fuel/ Flight costs
Meels and refreshment
443.00
1,s62,44P.sO

\x
l

CS C t{

\-:
o
/^f
ol
3llaffiaft d-od
fl^ &
Communitv Self Reliance Center ICSRC)
statement of Account of Donor Related Activities
Fi.cal Y eat : 2O7 6 / 7 7 l20t9 I 2Ol
Sub-schedules Forming Part oI the Schedule-10
PIN- Durable Solution S.hedule 10.3
lars Current Year
Di.ect-NRA Searetariat
Con5ultancy fees ( Data management )
96,000.00
Field visits & meetings with NRA & Stakeholder 3,476,657.O0

Legal, Research, Translation & Policy Analysis 7s,000.00

Printing (Helpdesk Material, IEC Material, Forms etc.) 29,380.00
Direct-Output 2
Enumeration & Survey Cost 167,124.OO

Orientation & Field Visits for DDRC5 & Gau/Nagarpalikas 1,598,036.0C

Orientation Proerams & Social Mobililation (For HHs) 1,089,122.00
lndirect {5%) 1,674 ,212.19

MEAL & Capaclty Development 579,149.00

OperatlonalCosts
Field Office Set Up Costs 22,320.00
Kathmandu and Field Offce Costs (Rental, Communication) 2,750,7 4r.12

Ofrice Furnit!re & lT Equipment 8,136.00

Project Staft
Advocacy & Policy Analyst (1 person) 2,517,730.O0

Advocacy Office15 (17 persons) 6,966,625.00

Community volunteers 1,709,927.OO

District/Regional Advocacy Coordinator_5 persons 3,320,925.00

Field Office Assistants {5 persons) 1,209,841.OO

Planning, Evaluation & Monitoring Coordinator 888,292.00

Proiect Manager (1 person) 678,8s9.00
Support Staff
Admin & Finance Coordinator 920,736.OO

Admin/ Finance Officer 1,213,L37.00

Driver 453,895.00
Executive Director (40%) 591,735.00
Finance Associate Districts 1,814,556.00
Logistics Officer (50%) 526,115.0C

Secretary (50%) 386,876.00

Transpoftation & Tlavel
Daily Stipend Allowance 1,585,057.00
Jeep (Maintenance,fuel,rental) & Loca I Tra ns portation 1,089,136.44
Staff lnsurance 184,989.83
Total 36,424,37O.L8

Freedom Fund schedule 10.4

rticu rs Current Year

Perronnel (Human Resourcea)

Finance Officer 12,000.00
Monitoring and Doc Accociate 60,000.o.J

Monitoting and Documentation Officer s8,472.OO

Study Coordinator
455,000.00

Support to local P.rtner in Data Collection

Costs for 9 Enumerators 80,100.00

Data Analysi5
4,750.00

Data Entry 346,080.00

s,288.00
DSA
Finding Sharing workshop L 56,112.00
14,600.0,
Fuel
Ofllce ManaBement 88,918.00

Orientation tp Enumerators for validation process 97,500.0 )

Report Preparaation /Publication 51,121.00

Translation of collected data 109,080.01

transportation
Total l\ \{ rc 77,332.00
1,s16,353.00

s r\'
ls
er
J $r.Hffiaft d 0t.
Commun Sell Reliance center (csRc)
Statement ofAccount of oonor Related Activities
Fiscal Y eat | 2o7 6 I 7 7 l7ol9 I 2ol
Sub-schedules ForminB Part of the Schedule-10
lt-c- cBt s.hedule 10.5
rs Current Year
Management cost 601.50
ota 601,50

wild Ganzen Schedule 10.6

Part s Current Year
Costs for coaahing 9,400.00
Partners Overhead cost (7%) 80,812.15
T.ckling Corona WG 2020
Food Package(414 families) 372,150.00
Ve8etable seed support (250 Families@3000) 330,000.00
Tralning related Co.B (Phase 2)
A(cmodation tor Partcipants/staff-7 days 60,180.00
Mi5celeneous ( unforeseen) 7,842.00
Trainer transport 4,650.00
Trainer/Facilitator fee 80,500.00
Trainer/Facilitator fee-Preparation day 10,000.00
traning location (7 Days )
281,123.00

Tota 1,230,7 77 .7 t

Reconstruction Programme_ FDF schedule 10.7

Pa ars cu ent Year

Human Resouraes dedlcated to the Project

Project Coordinator 166,204.00
Admin and Finance Officer 25% 169,123.44
Community Mobilizer 173,880.00
l,ivelihood and land use plannint
Develop land use policy and plan of local Sovernment (Helambu) 250,000.00
support CGI sheet to most vulnerable families 1,200,000.00
Supportfor community building (matching fund ,will build using localmaterials) 300,000.00
Other Cost
Bank Charge 7,710.25
Fuel 3,384.00
Meeting cost 6,750.00
Pe. Diem Food and Accommodation 12,230.OO

Travel Costs 25,620.00

Total 2,308,961.25

Micro credit For Mothers Schedule 70.6

Particulars current Year

Admin and Manatement cost
DSA and Accmodation 13,843.00
Mobilization cost 15,000.00
28,9a3.00

l
,^
\9
C'
otJ
\X a ffia{r d,r ).\

)1
CommunitY Self Re nce Center {CSRC}
Statement ot Account oI Donor Related A.tivities
Fiscal Y eat | 207 6 I 77 \2079 I 2O')
5ub-schedules Forming Part ofthe Schedule_10
IIED EPIC Schedule 70.9
Pa ars Current Year

Offiae equipment repair and maintainance 12,002.00

Knowledge generation and documentation shied at alllevel
Action Research Expert 1,440,000.00
Participatory Review ind Reflection Process (workshop) 209,811.00
overhead (5%) 357,418.00
Review, Monitorint 140,661.00
TRAVEL COST
Meals and Accommodation 189,343.00
Transportation 509,47 2.OO

Human Resoulce
Finance Officer (100%) 683,979.00
EPlc coordinator (100%) 1 Person 923,032.00
Executive Director (25%) 243,151.00
Field Ofllcer (100%) 1 Person 605,579.00
Social Mobili,er (100%)3 persons 731,726.00

Landless and small-scale producers throuth their organizations are empowred lo conduct context analysls
Context Mapplng (Community,actors and policy context)
Audio and visual mapping 118,08s.00
Data Entry and analysis 50,000.00
Design and Oriention 3,360.00
Enumreator for context mapping at community level 250,000.00
Meeting and consultation with local Sovernment 18,398.00
Printing ccost 238,406.00
Stationery and Materials 15,363.00
ldentiry and Organire meetings wlth like minded groups and networks
Lunch/Snackas 90,675.04
Stationery/Print;ng 31,966.00
Transportation 31,972.00
MappinB the capacity needs and support to loc.l landless and farmers ortanisation and prioritiesneeds 600,000.0c
R€flect Circle for retlective learning and actions on.elevant
Facilitator Cost 555,000.00
Stationery/Printing 60,293.00
Training for facilitators (Basic training in year 1 and followup in second year for 6 person5) 319,467 .O0

pro small holders and gender sensltive poli.ies as well as altehative enterprenur€ship model will be developed
and shared with the concerned institution
Case study documentation 23,O35.C.)

Conduct review of agri-business promotion law and related laws and develop policy brief 1.970.01)

conve regular policy dialotue

Dialogue at federal level (Food, travel and resource materials) 56,432.0C

Dialogue at local level (Food, travel and resource materials) 23,131.00

Micro research into key issues

Consultant fees 105,000.00

REVIEW, MONITORINGAND EVAI.UATION

Social Audit
Food 60,000.00
lnternalAudit 50,000.0,.

Stationery and other management 20,000.0u

Travel and other logistics 80,000.0-'

ota a,a4a,727.00

CS
{^wv l-(
t}

L9 3lramaf{ m-,8
communitv Sell Reliance Center (CSRC)
Statement of Account of Donor Related Activities
Fis.al \ ea( | 2o7
77 12079 I 2Ol
6I

sub-schedules Forming Part of the Schedule-10

Irc-cLPt S.hedule 70,70
Fi;Eaulars Current Year
Admin and Finance Coordinator 34,419.00
Community Me€ting for the Bylaw formulation process 13,321.00
Community Orgin Mapping 8,978.00
Horisehold level land Survey using STDM tools (around 2000Hhs) 1,001,750.00
lnitiative Coordinator 525,481.00
Management and overhead cost 64,520.2s
Report Publication 11,187.00
Review and Reflection Meeting 8,095.00
Tenu.e Security Certificate distribution to informal users through localgovernment 7,350.00
Training for the Commonity Facilitator and Coordination Committee 51,923.00
Travel, Accmodation and DSA 75,405.00

rotaT- 1 ,AO2,429.25

ILC-NES Transitional Schedule 10.71

Particu rs Current Year

Management Cost 7% 194,258.25

Tota- 194,258.25

ILC/LGWG schedule 10.72

Pa c ats Current Year

tnhanced capacity of Land Rights Forums (l,RFs) and other Peoples' organi.ations working on land rights to
stren8then the campaigns to claim the land rights

tegal and logistic support to tenant farmers to claim their tenancY rights, Legal and logistic support to women
farmers to make JLO certificate, lnteraction with local government, Activist and frontline leaders mobilization 665,930.00
tink communities organized under tRFs with agricultural cooperatives at local level 33,000.00

Strengthen and capacitate Village, Municipal, Provincial and NLRF through technical support, legaleducation,
capacity development and leadership trainings for advocacy and campaiBns to claim land rights and PC land reform 232,600.00
Human Resourae
Finance and lT Officer 321,076.00
NES Facilitator 629,29A.00

lncreased engagement of LGWG with government and other actors to develop and adopt pro_poor, Eender
appropriate acts, by-laws and program (Connect) 41,400.CtJ

Management Cost 200,059.0-

strengthen multi-stakeholders, (both policy makers & chante makels) entaSement on evidence based policy
advo.acy (lnfluence)
Media engagem€nt both electronic and print for the advocacy of land and agrarian reform at all three levels,
local, provincial and national level 50,538.00

Mobllize Village, Municipal, Provincial and NtRF to create non'violent, mass_movement through campaiSns,
raliies, delegation visits, advocacy and lobby to claim land riShts and people centered land reform 580,000.00

National level conference with rights holders and duty bearers as well as other social movements to reconcile
stakeholder perspectives on PCLG and resource related policy
jmplementation to benefit land poor and women
farmers. 2,000.0c

Quarterly discussions with policy makers- ldentify policY gaps, suggest new policy options;
Strengthen the localtovernment capacity and improve thelr land governance
joint action-plans
Eenemting the evldences for
u 9,000.0i,

policy and practice (Mobilize)

Support local goveanment units in participatory context mapping of land and natural resource using sIDM in 5
localunits 137,430.00

Support to local- federal and national go rn ment repa rlBsustrinable land use plans as part ofthe policy
implementation, t) law formulation or p !s 315,000.00

t 7 3,811,33+.00

G s
communitv sell Reliance CenteI {CSRC)
Statement o, Account of Donor Related Activities
Fis.al eat | 207 6 I 77 12079 / 2Ol
Y

Sub-schedules Forming Part ofthe Schedule-10

Rlshankhumane Schedule 10,13

Particulars Current Year

Contingency 9,166.00
M&E 15,011.00
Management Cost 81 ,217 .OO

Transportation cost 4% of Sub Total cost 88,000.00

WASH Scheme 890,850.00
Total 1,090,914.00

Pool Fund A5H) schedule 10.14

Particulars Current Year

Pool Fund wash Proied

Capacity Building Training to water users committee 1-2,240.00

Construction, Repair and/or rehabilitation of drinking water Supply (DWS) schemes 376,190.00
DSA. Travel and Transportation
Project Activities monito.ing by Field Office 73,954.00
Project Activities monitorinB by HO including Board 9,422.00
Human Resource
Admin & Finance Officer 354,L24.00
Community technrcran I
61,076.00
Hy8iene Officer 61,173.00
off'.p A((iqtrnt
I
101,490.00
I
Proiect Coordinalor 1s3,036.00
sub EnBineer 81,675.00
Support VWASHCC in restoring and promoting ODF practices in earthquake affected communities 32,630.00

A. Disasterresilient atriculture inrrastructure

A.4 Animalshed lmprovement for urine collection and composting purpose 8,000.00

Water efficient small irriSation scheme con!truction 32,750.00

B. Enhanaint production through tesilient agricultural Practices

Agriculture base 5emicommercial production : vegetable, potato, cardamom, akabare chilly, gin8er/turmeric, sh! 1,259,358.00

Multrpurpose Nurtery tstablishment 40,049.00

Resource farmer development (CSA Practices):

132,658.00

Support to LIP implementation (total of detail below) 1,594,000.00

TechnicalTraininB on improved husbandry practices (semi commercial livestock and agriculture )to LIP supporte( 84,415.00

C.Resilient Livelihood through -Orftarm and forest based enterp se

40,600.00
Business Plan Preparation
86,819.00
Off Farm entrepreneur development support {start up Support)
492,465.O4
Skill Based Training ( Electrician & Plumbing)
O. lmproved access to financial and Extension Service
Advocacy Event
t21,817.0\)

Axdit Cost 25,610.00

70,545.00
Coordination/day celebration/ review ref lection
66,342.00
Group and cooperative profilinS, mobil:zation, activity planning
71.4,923.00
Joint monitoring Visit
61,200.00
Local service provide(development)
Ofrice Management Cost
14,680.00
Monthly Staff Meeting Cost
32,520.00
Office Communication
70,286.00
office Supply
108,888.00
Rental
52,199.00
Utilities
Protram Personnel
47 ,250.4i)
Admin & Finance Manager
Agriculture Technician
Executive 0irectors 5% l, 981,18s.0n
47,250.00
410,783.00
Project Officer
StafI Subsistence and Travel
160,250.00
DSA & Accommodatlon
729,902.00
Vehicle Hire
S\l 2s...../ 'f-l ' 7,616,74A.00

(9 7\
I
Communitv Self Relian.e Center (CSRCI
Statement oI Account of Donor Related Activities
Eis.al f eat | 207 6 | 77 l2oL9 | 2ol
Sub-schedules Formint Part ofthe Schedule-10
PRAYAAS.II
Schedule 10.15

Particulars C!rrent Year

AddressinB social inequalities and barriers for meanintful participation and contr ibution by most vulnerable/
marglnallred for deallnt wilh shocks and stresses
ReFLECTfacilitator Cost 293,940.00

ReFLECT participant tea snacks 418,119.00

Transportation cost/accommodation aost for dialogue with stakeholder 42,705.00
community led risk as5e55ment, development of integrated disaster & reconstruction plans, its mainstreaming into 32,185.00
recovery and development & implementation
Establish a network of integrated disaster response taskforces (DRT) at rural municipal linked with DEoc and 90,540.00
simulated for effective rapid emergencY response
Evidence based documentation and lessons learnt around integrated CBDRR -BBB model / framework' 184,811.00
Field Officers Salary
Field Officer 237.552.OO

Perdiem 7,000.0c
Travel 9,888.00
Fleld Officers salary B
Field Officer B 237,216.00
Perdiem 15,750.00
Travel 2,200.00
jndividual HHs with UNDP, Academia's and 95,225.00
.loint oisaster Justice Advocacy Actions for the most risk vulnerable
local strategic partners.
Mobiiiration of resources from ongoing community infrastructure programmes and local Govt for collective risk 1,056,754.00
mitigation works.
orientation and sensitrzation of newly elected representatives and sectoral line agencies on DRR, BBB, risk 80,670.00
governance and core humanitarian principles
Partner Offiae - Operation cost
Bank CharRe 695.0C

Communication 34,550.0r1

Maintenance / Utilities 56,443.00

office rent 84,900.00

Office Supplies 37,443.00

priority sectors (schools & health) institutional strengthening and their readiness through integrated risk 2,400.00
management planninS and implementation.
I Proiect lnception, foundation tralnings and period reviews
Final sharing and handover at Rural Municipal 82,845.00

Monthly review meetings- field ba5ed Partner 113,299.00

StaffSalary
District partner tinance and Admin Officer 29t,423.OC

District Project Coordinator 387,024.00

77 ,444.00
Executive 0irector'15%
Office assistant/ House keeper-50% 48,750.00

Strentthening communlty rirst response capacities and communlaation plans'

Refresher training to Community TFs
3,680.00

Ward level Mock drills 157,403.00

strenttheninS the acaess to inlormatlon, awareness and knowledte on risk transter, social proteatlon and
government 5cheme! and programmeS
8ag Pack & Rain Coat
8,788.00
s07,718.0C
tocalsocial Mobilizer Salary (1 LsM for 2 communities/ward)
Perdiem 11,250.00

Travel 1,990.00

^..,%x
\e /( CS C
3{KH'E
//r
N I v

w
Communitv Self R€liance Center (CSRC)
Statement of Account of Donor Related Activities
Fiscal Y ear :2076/71 l2ol9/2Ol
Sub-schedules Forming Part of the Schedtile'10
Support in lormulating and institutionalizing rural municipal inte8rated local disaster & recongtruction plans and
implementation5.
Approve LDCRP with budget allocations from the rural municipal council and implementation. 20,160.0c
LDRMP formulation 37 4,730.00
Tailored qulck impact livelihoods actions (on larm and offlarm)to increase income, improve the investment
capacitles oI most marBinallzed HHs for recon5truction. and risk transler
Agriculture and livestock support to generate fast income to support in house construction (lnput cost, sewing 8,700.00
machine, seeds etc)
Participants of vocational skill training (food, accommodation, travel) 672,620.00
Travel Cost
District Partner Admin and Finance Officer 17,080.00
District Project Coordinator 30,460.00
Executive Directorl5% 22,663.00
Vehicle Operation 43,73s.04
Total 5 ,a42,7 4A.00

V cshc
siaa{ffiaf{ d;tr
$
ilw
v Qv"t v-
P
 ommunit S liance Center
As at 31 Ashadh 2077 ILS luly 2020l-
Schedules forming part of the Financial Statement
Accounts Payable Schedule-7

ls*.N.
s. Particulars Current Year Previous Year
1 Action aid Nepal {CLRP) 3,000.00
2 Action Aid Nepal (Accountability)
3 Care: SAMRTHYA I 54,237.OO

4 FFPLA- UN Habitat 242,536.00 912.O0

5 PIN- Durable Solution 2,284,568.72 957,197.21

6 Freedom Fund ATAP 821.00
7 ILC CBI 475,586.00
8 ILC NES Transition Phase 715,035.00
9 ILC CLPI 3,852.00
10 ILC /LGWG r19,197.O0
11 WILDE GANZEN
12 FDF

13 NIC Asia Bank Limited 5944358018524001(Microcredit for 70.00

mothers, Kohalpur)
74 EPIC 100,029.00 8,784.00
15 Risankhumane
16 Helvetas
(REAP ll)

l7 Nepal Bank Limited 16800100671491000001 (Care Nepal- 2,919,26t.00

SUPER FSL, Melamchi)
18 PRAYAAS II 337,447.00
19 CARE NEPAL (ZF) 9,495.00
20 CARE NEPAL (ADH) 108.40
27 CARE NEPAL (Shelter-Pool Fund) 82,Or1 .00

22 CARE NEPAL (WASH) 184,946.00

23 Prabin loshi and CO t67,250.OO

Pradhan and Konajo Associates 83,625.00

25 Pradhan and Shakya Associates 83,625.00
26 TDS on Consultancy 3,462.6L 3,375.00
27 Famas.com.Pvt.Ltd. 55.750.00
28 Nava RajThapaliya and Associates 167,250.00
29 Staff Gratuity Payable 148,596.00
30 Staff Payables 21,000.00
Payable to Microcredit for Mothers(MCM) 77 7,1,70.O0
31
Total 3,2A4,797.13 6,77 4,693 .67

lncoming Resources Schedule 8

s. N. Particulars Current Year Previous Year

1 Grants - Restricted Funding 75,990,301.69 1,47 ,839 ,121 .68
2 Unrestricted Grants FundinSs & Other fund raising activity 3,247,182.7 6 5 ,527 ,404 .78

v
Total 7I ,237 ,444 .45 L53,356,525.A6

6 CS lr t\ ( w uI
Jfr_fffiaftm.'i )

w
 m Self Reliance RC
As at 31 Ashadh 2077 (tS July 2ozol
schedules forming part of the Financial Statement
Fund Received - Unrestricted Grants & other Funds Schedule-8.1

s. N. Particulars Current Year Previous Year

lncome from completed projects (Non refundable fund L19,252.52 1,578,451.86
balances)
1 Income From FDF Project 768,445.99
2 Income From Oxfam CLAR 762,896.37
3 lncome From ILC Projects 167,O62.s0 647,109.50
4 lncome From Freedom Fund 9,497 .7 5

5 lncome From Freedom Fund 2,692.27

B Membership fees 10,750.00 15,950.00
1 lncome from Membership Entrance Fee 1,950.00
2 Income From Membership Renewal Fee 10,7s0.00 14,000.00
c lncome from Bank interest on deposit 7,702,922.44 617,774.4O
1 lncome From Bank lnterest on deposit 7,1o2,922.44 611 ,17 4.80
D lncome from CIT Deposit 644,249.L4
1 lncome from CIT Deposit 644,249.18
E lncome trom resource center 11,000.00
1 Accomodation lncome 11,000.00
F lncome from lnternational Person L,O33,967.44
G Miscellaneous lncome 573,151.08 943,297 .35
1 Book & Report sales 13,550.00 41,975.00
2 lncome From Different Sources 27,050.00
3 Vehicle Travel 3,840.00
4 lncome From Resource Mobilization 266,059.00 2,500.00
5 lncome from Auction of Office Materials 12,496.0O
6 lncome from Foreign Exchange Gain 220,226.08 867,932.35
-7
lncome From Personal Support 60,820.00

9x @ $sx csfr'c lsr,am+fi a"o t

l9' --$
l"i
 communi tv Self Reliance Center (csRc)
As at 31 Ashadh 2077 $5 luly 20201
Schedules forming part of the Financial Statement

lH lncome from Common Cost Sharing a29,463.a7 2,360,930.17

1 lncome from Overhead Cost
Duroblc Solutions 47 !,793.42 292,475.40
EPIC 92,205.00
Wilde Ganzen 80,872.75
2 lncome from Audit Cost Allocation
AAN CLRP 17,350.00
CARE RTF 39,550.00
tLc 70,334.00
lncome from Vehicle Travel fund 293,560.76 391,437.00
4 lncome from salary lncome Fund (288,734.s8) 1,381,305.58
lncome from others/ Contribution 53,r32.52
6 lncome From lnsurance Claim 41,600.00
7 lncome From Overhead Cost-lLC 267,528.00
8 lncome from Resource mobilization 50,000.00
lnterest lncome 2,790.79
10 Office Rent lncome (59,s46.00)

Total 4,37 3 ,1 56.53 s ,527 ,404 .74

of fice General Expenses schedule-9

S,N Particulars Current Year Previous Year

1 Bank Charge 72,645.75 25.00
2 Organization Renewal Expenses 4,700.o0 1,500.00
3 Depreciation cost (Core Fund) 68,s85.00 70,163.00
4 Provision for Gratuity 3 ,137,824 .53
5 Networking and Membership Fee 27,827.48 66,621.00
6 lnstitutional Development Expenses 1,600.00
Total 3,24!,142.76 138,309.00

u
cslrc
$x & glflffiat{ 6-,3 1\

Gf );
 Community Self Reliance Centre (CSRC)
Financial Year 2075177 l20L9l20l
Schedule-11
Notes to Financial Statements
Schedule forming part of the financial statement

1 Background inf ormation

Communlty Self-Reliance Centre (CSRC) registered as a non-for-profit making Non-Government
Organization (NGO) institution in 1993. lt is registered office is located in Sidhupalchowk District
of Nepal. Liaison office is located at Dhapasi, Kathmandu Nepal. CSRC has campaigned more
than a quarter of a century for comprehensive agrarian reform and the land rights of working
farmers and tillers. Through this time, CSRC has worked to organize and raise consciousness
amongst those deprived of land rights, build public opinion in favour of progressive land reform,
and conduct action-research related to land and agrarian issues. Today, it is regarded as a
national resource by organizations, intellectuals, and policymakers concerned with land riShts,

CSRC has five branches. lt also operates through resource organizations for implementing
activities in the field. lt also mobilizes fund from different donor organizations for the purpose of
implementing activities.

This financial statement has been prepared under the responsibility of the management. This
financial statement has been authorized by the Executive Committee Meeting of CSRC on
11 September 2020.

2. Fina ncial Statements

The Financial Statements has been prepared for the period covering L shrawan 2076 to 3l'
Ashadh 2077 (17 July 2019 to 15 July 2020). corresponding fiSures of previous year represents
the period covering from l Shrawan 2075 to 31 Ashadh 2076.

3. Significantaccountingpolicies

3.1 Basis of Preparation

Financlal Statement has been prepared under historical cost convention generally under accrual
basis of accounting.

3.2 G rants and Subsidies

Grants and subsidies are recognized in the financial statements at their fair value. When the
grant or subsidy relates to an expense it is recognized as deferred income necessary to match it
with the costs over the accounting years, which is intended to compensate for on a systematic
ba sis
\
N* M^
N(cs Gr' V
 ln the case of grants received to fund an entire project or activity, which includes the purchase
of an asset, and the cost of such asset is charged with the project costs to the Statement of
Financial Position, the grant value is recognized as income in the same period as the cost of the
asset is charged to the Statement of lncome & Expenditure, At the end of the project, when
there is certain fair value remains of such assets charged to Statement of lncome & Expenditure,
same will be recognized as capital reserve at fair value with corresponding value of Property,
PIant & Equipment. Each year and over its useful life, the depreciation will be charged to capital
reserve with corresponding credit to related Property, Plant & Equipment.

3.3 lncome Recognition

lncome realized from restricted funds is recognized in the Statement of lncome & Expenditure
only when there is certainty that all of the conditions for receipt of the funds have been
complied with and the relevant expenditure that it is expected to compensate has been incurred
and charged to the Statement of lncome & Expenditure. Unutilized funds are carried forward as
such in the Statement of Financial Position.

Revenue from the projects has been recognized to the extent of expenditure incurred during the
year. The balance has been carried in the Balance sheet as Restricted Reserve.

3.4 ExpenditureRecognition
Expenses in carrying out the projects and other activities of CSRC are reco8nized in the
Statement of lncome & Expenditure during the period in which they are incurred.

3.5 Property, Plant & Equipment

a. Core Assets

All items of property, plant and equipment are initially recorded at cost. Subsequent to the
initial recognition of an asset, property plant and equipment are carried at cost less any
subsequent depreciation. Subsequent expenditure is capitalized only when it increases the
future economic benefits embodied in the item of property and equipment. All other
expenditure is recognized in the statement of lncome & Expenditure as an expense as incurred.

Buildings owned are used for purposes of CSRC only and not for income generating purpose and
therefore do not fall under the definition of lnvestment Property

b Project funded Assets

Where property plant and equipment is purchased as a part of a project through restricted
funds which initially written off as project cost with corresponding income, if on conclusion of
the project, the asset is not handed over to the beneficiary or returned to the original donor, the
asset is valued on the conclusion of the pro.iect with the approval from funding agencies and
brought into the financial statements under property plant and equipment with corresponding
credit to a Capital Reserve. Depreciation provided on such assets will be charged against such
capital Reserve. For purpose of depreciation the date of valuation for inclusion in the financial
statements is considered the date of purchase

0 \x csfi'c
3lmrffi.l,q d,rE 1

@
1r\

\-

\$
 3.6 Depreciation rates and method
Land is not depreciated. Property, Plant & Equipment has been capitalized at historical cost and
depreciation has been charged on diminishing balance method at following rates.

Building 2.25o/o

Vehicle 9%

Equipment's ?0%
Furniture 9.5%
Depreciation for new addition of fixed assets for the current year has been charged on
prescribed rate from subsequent month of purchase completion. Applied rates for depreciation
are consistent with depreciation policy adopted by the Centre since previous financial years.

since assets purchased are expensed off as project expenditures and such assets are shown as
capital reserve with corresponding debit to Property, Plant & Equipment, depreciation charged
on such assets is debited to capital reserve with corresponding credit to Property, Plant &
Equipment.

t.7 Fund Balances

3.7.L Designated Funds

Designated funds are those that are available for use by csRC at the discretion of the Board, in
furtherance of the general objectives of CSRc and which are not designated for any specific
purpose. From the current year surplus or deficit & assets, liabilities & fund related balance from
the core activities has been transferred to this fund. Opening balance for such fund has been
carried out based on the audited financial statement of FY 2075176.

Surplus funds are transferred from restricted funds to designated funds in terms of the relevant
Donor Agreements or with the prior approval of the Donor.

3.7.2 RestrictedReserve
The activities for which these restricted funds may and are being used are identified in the notes
to the financial statements Restricted Reserves/Funds. Such restricted fund may include
conditions for refund should there be balance of fund at the end of the project.

Where grants are received for use ln an identified project or activity, such funds are held in a
restricted fund account and transferred to the Statement of lncome & Expenditure to match
with expenses incurred in respect of that identified project. Unutilized funds are held in their
respective Fund accounts and included under accumulated fund in the Statement of Financial
Position until such time as they are required.

Funds collected through a fund-raising activity for any specific or defined purpose or individual
donations are also included under this category. Debit balance of funding activities for ongoing
project for expenses borne by CSRC core fund has been net off with total fund which sh ll be
adjusted in coming year when fund is received from the respective donors.

\1
v 6
ot
cshc
6,r
3II'Hffi a.lq
r\
/
g

w
3.7.3 Capital Reserve
capital Reserve is created by against the Property, Plant & Equipment re-recognized by the
organization from Project Funded Assets. Deprecation of Property, Plant & Equipment from
Project funded assets is deducted from Capital Reserve each year.

3.8 lnventory
Recurring;nventory of consumable stores like office supplies, stationeries, books etc. and cost of
publications are charged to revenue/project expenditures as and when purchased/paid for.
Value is not carried forwarded for the stock lying unutilized. At the end of the year, value of
inventory which are unutilized is not siSnificant.

3,9 Employees liabilities

3.9.1 Leave Liability

Liabilities relating to employees which may arise on account of accumulated annual and casual
leave has not been made.

3.9.2 Gratuity provision

Gratuity provision amounting to Rs.7,466,924.75 till this fiscal year has been made per internal
policy. The Liability has been reflected in Fund Account (Schedule-6) and out of which Rs
4,979,349 -4O including capitalizes income has been invested in Citizen Investment Trust (as
Gratuity Plan) has been reflected in Gratuity Plan (Schedule-2). The investment account in CIT
has been held in the name of CSRC.

3.9.3 Provident Fund

Provident fund has been provided to staffs of CSRC. Employer contribution to PF along with
employee contribution has been deposited in Employee Provident Fund.

3.9.4 Social Security Fund

Possible changes and compliance considering the recent changes in Labour Act shall be
considered for future application regarding the item no. 3.9.1to 3.9.3.

3.10 lncome tax

csRc has obtained tax exemptlon certificate from lnland Revenue Office. CSRC has considered
all its income within the objectives as specified in its constitution. Renewal of tax exemption
certificate for FY 2075/076 is awaited.

lnterest income net of advance tax withholding has been considered as income with final
withholding and accordingly additional tax has not been considered.

3.11 Related parties' transactions

CSRC has not undertaken any related parties' transaction be it with relative, friend etc. of
employees or Executive Members. However, CSRC has a policy to engage member of Executive
Committee or General Member as service providers under competitive process of procur ent

v
of services (arm's length dealing) on case to case basis

CS rc I V
3rkaBaf{ d;"r

w
3.12 Contingent Iiabilities
have any claims made against it There
has not
CSRC has no legal cases against it nor does it
any contingent liabilities except for disclosure
made
been any capital commitment nor has
under this financial statement'

3.13 Adiustments/ Write off of Fixed Assets

worth of Rs 240'067 50 has been adjusted
DurinB the current year proiect funded fixed asset Further
of two time entries as per Board Decision
with capitat reserve for correction booking
assets worth of Rs. 196,492 40 has
been written off as per Board Decision'
fixed

r.l4 lnvestment
of
of one year has been made in Fixed Deposit
lnvestment of Rs. 110,000,000 with tenure
decision'
Siddhartha Bank Limited as per Board

3.15 social Welfare Council APProval

during the
been obtained for all the projects operated
Approvalfrom Social Welfare Council has swc
(care Nepal' UNHabitat and Freedom Fund-ATAT)
current fiscal year. For certain plotecis of Nepal
and under agreement with Government
approval taken by funding partners directly
has been considered.

3.16 Previous Year's Figures

and rearranged erever necesSary
Previous year's flgures have been regrouped

ls '=(x N
PE
cshc I:,
I 3ri.flffiaf{ d-og1
w