Plan Worldwide Annual Review and Combined Financial ...

Examples of the types of expenditure included within each of the above categories are:
Healthy start in life: training health workers, preventative health education, childhood illness prevention, building and equipping
pre school infrastructure and clinics, programmes and advocacy for universal birth registration.
Sexual and reproductive health: sex education, family planning, HIV/AIDS and SRH programmes.
Education: teacher training, building and equipping classrooms, child media, advocacy for educational policy improvements
(including the Learn Without Fear campaign) and other recreational activities.
Water and sanitation: installing latrines and sewer systems, provision of affordable drinking water, hygiene promotion and
health education and training.
Economic security: farming resources, irrigation system development, microfinance, business development and
vocational training and training communities in natural resource management.
Protection from exploitation, neglect, abuse & violence: training of children and parents, capacity building of government and
civil society organisations in child protection issues, child protection and promotion of child rights.
Participate as citizens: Education through child media, life skills training for adolescents, Because I Am a Girl campaign, child and
youth group activities, activities to increase public knowledge and understanding of poverty and vulnerability issues which prevent
children from realising their full potential.
Disaster risk management: Disaster risk reduction training, disaster relief activities including food distribution and the provision
of shelter facilities, water and sanitation and health activities and psychosocial support for children.
Sponsorship communications: organising communications between sponsors and sponsored children including associated
logistical costs and cost of software to digitise communication materials.
Fundraising costs: marketing costs associated with attracting new sponsors and other donors.
Other operating costs: general management, finance, human resource and information technology costs of administrative systems
and the cost of handling funds received.
Trading expenditure: cost of merchandise and operations associated with on-line shops and service subsidiaries of NOs.
Net losses / (gains) on foreign exchange: net losses and gains arising on the retranslation of monetary items denominated
in currencies other than the functional currency of the relevant entity. This principally reflects changes in the value of the Euro.
Where applicable, each of the above categories includes salaries, project management and supervision and advocacy.
Each category of field expenditure also includes an appropriate allocation of general management and operational
support costs.
Plan International Worldwide Combined Financial Statements for the year ended 30 June 2012
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