Plan Worldwide Annual Review and Combined Financial ...
Plan Worldwide Annual Review and Combined Financial ...
Plan Worldwide Annual Review and Combined Financial ...
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Expenditure on sexual <strong>and</strong> reproductive health covers costs related to family planning, HIV/AIDS <strong>and</strong> sex education. This expenditure represents<br />
3%, or €15 million of total programme expenditure. It is higher than 2011 as the HIV prevention <strong>and</strong> support programme ramped up in Benin<br />
<strong>and</strong> there were smaller increases in many other countries. Conversely expenditure decreased in Kenya due to the government taking over<br />
through community health workers.<br />
Education accounted for 16% or €79 million in 2012, compared to €81 million in 2011. Education programme costs comprise costs related<br />
to teacher training, school infrastructure improvements <strong>and</strong> advocacy for education policy improvements including the Learn Without Fear<br />
campaign. Expenditure in Burkina Faso declined as the Bright grant comes towards its end, but this was offset by grant funded projects,<br />
including school construction, in Cameroon, Guinea, Mali, Pakistan <strong>and</strong> Zimbabwe.<br />
Water <strong>and</strong> sanitation expenditure of €47 million, increased by 6% compared to 2011, primarily due to higher spending in Burkina Faso for<br />
family latrines <strong>and</strong> boreholes <strong>and</strong> in Pakistan in flood affected areas. Conversely expenditure in Ethiopia, Guatemala <strong>and</strong> Vietnam is lower<br />
due to a greater focus on prevention <strong>and</strong> education rather than construction <strong>and</strong> rehabilitation of water systems. This programme area,<br />
representing 10% of total programme expenditure, covers community infrastructure such as water systems, latrines <strong>and</strong> housing including<br />
assisting communities with achieving provision from local authorities.<br />
Economic security which covers costs relating to microfinance <strong>and</strong> natural resource management, fell by 2% over 2011 <strong>and</strong> represents<br />
€39 million or 8% of programme expenditure. Grant funded projects finished in Pakistan <strong>and</strong> Zambia, whilst expenditure increased in<br />
Cambodia due to targeting more communes <strong>and</strong> beneficiaries. Otherwise there were no significant country movements from the previous year.<br />
Programmes to protect children from exploitation, neglect, abuse <strong>and</strong> violence represent €28 million or 6% of total programme costs.<br />
These costs increased by €12 million compared to 2011 with new grant funded programmes commencing in Bangladesh, Haiti, Malawi<br />
<strong>and</strong> Sudan plus smaller increases across most countries. Expenditure in this programme area relates to training of children <strong>and</strong> human<br />
rights <strong>and</strong> capacity building at local <strong>and</strong> national level.<br />
Spending on participation programmes amounted to €71 million, an increase of 26%. Participation programmes include development<br />
education work through child media, life skills training <strong>and</strong> the ‘Because I am a Girl’ (BIAAG) campaign, which aims to fight gender inequality<br />
<strong>and</strong> promote girls’ rights. There were new grant funded programmes in Bangladesh, Malawi, Vietnam <strong>and</strong> Zambia <strong>and</strong> in Honduras an<br />
increased focus on socio-political awareness <strong>and</strong> participation. Additionally, there was increased expenditure on the BIAAG campaign<br />
ahead of the global launch on 11 October 2012, coinciding with the first UN International Day of the Girl-Child.<br />
Expenditure relating to disaster risk management includes costs related to disaster risk reduction <strong>and</strong> relief activities ranging from food<br />
<strong>and</strong> medicine distribution to child psychosocial support <strong>and</strong> protection. These costs were €60 million compared with €46 million in 2011.<br />
Higher costs relating to the food crises <strong>and</strong> drought in the Sahel <strong>and</strong> the Horn of Africa were incurred in South Sudan, Ethiopia <strong>and</strong> Kenya<br />
<strong>and</strong> for typhoon responses in El Salvador <strong>and</strong> Philippines. These were offset by reduced expenditure in Niger <strong>and</strong> Zimbabwe <strong>and</strong> in Haiti,<br />
as programmes there moved from immediate disaster response to longer term recovery.<br />
Sponsorship communications comprises costs associated with communication between sponsors <strong>and</strong> sponsored children. These costs have<br />
increased by 1% globally to €52 million.<br />
Fundraising costs increased by 23% compared to the previous year, to €91 million. These costs increased in most NOs, with significant growth<br />
in Australia, UK <strong>and</strong> USA due to a range of investments in building fundraising capacity <strong>and</strong> additionally investment in the UK to raise general<br />
awareness of the <strong>Plan</strong> br<strong>and</strong>. Also, in Germany there was a one off payment of €6 million as described in note 13 to the financial statements.<br />
Other operating costs of €53 million represent an increase of €3 million over the previous year, with higher costs in most NOs. Trading<br />
activities remain a minor activity, representing less than 1% of income <strong>and</strong> expenditure in both years.<br />
Gains on foreign exchange of €11 million in 2012 <strong>and</strong> losses of €17 million in 2011 represent the revaluation of non-Euro balances <strong>and</strong> primarily<br />
reflect the movements of the Euro relative to the USD in each year.<br />
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