Annual Report 2022

In the pursuit of a corruption-free Congo, CERC proudly unveils its Annual Report for the year 2022. This document stands as a testament to our unwavering commitment to combat inefficiency and corruption within public services, and to advocate for positive change.

Throughout the year, CERC's dedicated team, in collaboration with our esteemed partners and the vibrant youth of Kinshasa and South Kivu, worked tirelessly to advance knowledge on the causes and consequences of corruption. Through innovative initiatives, such as the establishment of 204 Integrity Clubs and the direct training of 3060 school children, we empowered the next generation to monitor and demand improvements in their educational environments.

Moreover, we equipped 278 teachers and 138 principals with the necessary tools and knowledge to combat inefficiency and corruption within 150 secondary schools. The impact of these efforts is reflected in the successful resolution of 33% of identified issues, ranging from inadequate classrooms to sanitation facilities, demonstrating the tangible difference that can be made through collective action.

Part 2 of this report presents the fund accountability statement, meticulously prepared in accordance with our Articles of Association and Accounting and Reporting Procedures. It serves as a testament to our unwavering dedication to transparency and responsible stewardship of resources.

As we reflect on the past year, we are inspired by the progress made and invigorated for the challenges ahead. Together, we envision a Congo where government, public institutions, politics, businesses, and civil society stand united against corruption. Thank you for joining us in this transformative journey.

Sincerely,

Heri Bitamala
President CEO

In 2022, CERC made significant strides towards its mission. 138 school principals and 278 teachers underwent extensive training on integrity-building and anti-corruption measures within the educational system. This comprehensive initiative aimed to instill a culture of accountability and ethical conduct within schools.

Furthermore, as part of the USAID-funded Youth Excel Project, CERC facilitated the socio-economic reintegration of 45 unemployed and underrepresented youth in Kinshasa. This initiative not only provided tangible support to these individuals but also contributed to broader efforts in combating corruption and inefficiency.

A pivotal aspect of CERC's work in 2022 was the training of 2250 schoolchildren on mechanisms to foster accountability within their educational environments. This investment in the younger generation empowers them with the skills and knowledge to actively participate in monitoring and advocating for improved educational services.

Collaboration was also a cornerstone of CERC's efforts in 2022. The organization joined forces with the Network of African Parliamentarians against Corruption to draft and submit two bills to integrate integrity clubs and integrity education into the DRC's education curriculum. This strategic partnership represents a significant step towards embedding anti-corruption measures within the educational framework of the country.

With this revised strategy, CERC demonstrates a commitment to innovation and a willingness to take bold steps toward achieving its mission of holding the powerful accountable for the betterment of society. Despite operating in highly challenging conditions, CERC remains resolute in pursuing a corruption-free Congo. The organization is poised to face the forthcoming years with determination, buoyed by the continued support and generosity of longstanding and newly engaged donors. This collective effort ensures that CERC's vital work continues unabated.

Highlights of the year included:

In 2022, CERC achieved several notable milestones, demonstrating its unwavering commitment to combating corruption and inefficiency in public services. Some of the highlights of the year included:

• Comprehensive Training for School Principals and Teachers: CERC conducted intensive training sessions for 138 school principals and 278 teachers. This program focused on integrity building and imparting anti-corruption measures within the educational system, equipping them with essential skills and knowledge.
• Socio-Economic Reintegration of Underrepresented Youth: Through the USAID-funded Youth Excel Project, CERC played a pivotal role in the socio-economic reintegration of 45 unemployed and underrepresented youth in Kinshasa. This initiative not only provided tangible support to these individuals but also contributed to broader efforts in combating unemployment.
• Empowering School Children: 2250 schoolchildren were empowered with knowledge and skills to foster accountability within their educational environments. This investment in the younger generation is crucial in building a culture of vigilance and advocacy for improved educational services.
• Strategic Collaboration with African Parliamentarians: CERC forged a strategic partnership with the Network of African Parliamentarians against Corruption. Together, they drafted and submitted two bills to integrate integrity clubs and integrity education into the DRC's education curriculum. This collaborative effort represents a significant step towards embedding anti-corruption measures within the country's educational framework.

These accomplishments highlight CERC's dedication to its mission and the positive impact it continues to have on the youth, educational institutions, and the broader community. Despite the challenges faced, CERC's strategic vision for 2022-2026 incorporates robust measures to not only address immediate concerns but also prepare for potential future crises. This forward-looking approach reflects the organization's commitment to holding the powerful accountable for the betterment of society. With the support of donors, both longstanding and new, CERC is poised to continue its vital work in the years to come.

In 2022, we directed our attention towards four prioritized and strategic objectives. We envisioned them as interlinked components of a unified endeavor, with each one bolstering the others. These four prioritized endeavors influenced four pivotal facets of Congolese society: the populace, ethical principles, institutions, and legal frameworks.

• GOAL 1: Diagnose corruption issues and use findings as a reference to stimulate more informed debates and formulate further projects on anti-corruption.
• GOAL 2: Build and support partnerships and coalitions of civil society organizations to fight corruption more effectively.
• GOAL 3: Engage citizens and young people in promoting integrity more actively.
• GOAL 4: Build governance foundations and operational structures and processes for scaling up anti-corruption and integrity-building works in other provinces.

Goal 1Diagnose corruption issues and use findings as a reference to stimulate more informed debates and formulate further projects on anti-corruption

In 2022, CERC embarked on groundbreaking initiatives in corruption research and studies. This involved conducting consultation workshops with senior education officials and other influential figures in the education sector. Through these workshops, CERC delved into the root causes that contribute to corruption and the mismanagement of public funds. These findings serve as a crucial foundation for fostering informed discussions and shaping future endeavors to combat corruption Education, Health, Public Administration, and Justice sectors.

Additionally, CERC's comprehensive survey, which encompassed 2,250 students across 150 schools, played a pivotal role in understanding the level of young people's involvement and their motivations for championing integrity. This survey provided essential insights that helped in crafting a tailored and sustainable approach to engage young individuals in the promotion of integrity.

One of the foremost outcomes of this workshop was the establishment of a memorandum of understanding. This document represents a notable milestone, signifying the incorporation of integrity clubs into every secondary school in South Kivu and Kinshasa. Notably, this agreement received formal endorsement from the Ministry of Primary, Secondary, and Technical Education, with representation from the Provincial Directorate of Education of South Kivu 1, as well as CERC.

This collaborative effort represents a significant stride towards fostering a culture of accountability and integrity within the DRC educational landscape. The incorporation of integrity clubs in education sector will serve as a powerful tool in empowering students to actively participate in the improvement of education quality and the eradication of corruption.

The research was strategically designed to align with the 4E approach to behavior understanding and influence: ENABLE, ENCOURAGE, ENGAGE, and EXEMPLIFY.

Keys findings:

The key findings emerging from the data for South Kivu and Kinshasa are given below:

• Youths recognize the importance of integrity and are motivated to improve the society in which they live and the schools in which they are taught. However, it is acknowledged that the rate of change will be slow in communities with strong traditions and that collective effort will be required compared to an individual.
• The opportunity for personal development is a motivating factor for becoming a monitor. Participants have acquired new knowledge and skills to tackle integrity-related issues such as corruption by participating in Integrity clubs.
• In schools with active focal teachers and supportive headteachers, the climate for monitoring is positive, and there is some engagement in extracurricular activities organized by the Integrity Clubs. Confidence levels and awareness of civil rights have increased for youth involved in monitoring activities.
• CERC has provided some support; however, this is considered inadequate in frequency and content. This has acted as a demotivating factor and, in some cases, contributed to the loss of trust.
• Lack of family support remains a challenge, particularly for youth from more financially disadvantaged backgrounds. However, when families had attended sensitisation sessions, they were more likely to support monitoring activities.
• Competing school priorities and a lack of time are also factors that deter students from volunteering their time.
• There is a lack of political engagement, whereby local political representatives lack the commitment to the activities undertaken by the youth. This is linked to low engagement from the project leads of the projects the youth are monitoring and from community members. Low engagement affects the motivation levels of monitors considerably, and the low prioritisation of monitoring acts as a deterrent to non-monitors.
• Within the school Integrity Clubs, there were complaints of low attendance, immaturity, and low engagement of youth, particularly over a long period. This loss in the momentum of the groups can be attributed to several factors, including low peer engagement, low teacher engagement and low levels of engagement from partner organisations.
• Actions have been taken to incorporate some monitoring activities into student's everyday life. For example, putting in place mechanisms to monitor the punctuality of teachers.
• A long-term barrier to maintaining engagement in monitoring activities across all youth is the prospect of migration for employment, further studies, and marriage (for female youth).
• Despite the desire to see the change in schools and in the community, there is little evidence of monitors integrating long-term mechanisms to monitor. There is no mechanism to track the activities of ex-monitors, and therefore it is difficult to understand to what extent they are continuing to engage in monitoring and the impact of this.

Goal 2Build and support partnerships and coalitions of civil society organizations to fight corruption more effectively

Fighting corruption by any means in DRC is still very dangerous. Doing so safely requires a joint effort of many institutions and individuals from all different societal spectrums, including state and non-state actors and individuals.

Through active engagement with Members of Parliament, CERC effectively influenced policymaking at a legislative level. This collaborative effort guarantees that integrity education is not only included in the curriculum but also reinforced by the legal framework. This significant milestone lays the foundation for a systematic and standardized approach to instilling values of integrity within educational institutions throughout the Democratic Republic of Congo.

Goal 3Engage citizens and young people in promoting integrity more actively

In February 2022, CERC initiated an 18-month project, generously funded by the Global Partnership for Education, with the objective of establishing Integrity Clubs in 150 secondary schools across Kinshasa and South-Kivu.

The project's focus extended beyond imparting awareness about the detrimental impact of corruption; it also sought to equip youth with the requisite skills and knowledge to actively engage in monitoring the reform outlined in the DRC Education and Training Sector Strategy 2016-2025.

This endeavor targeted six municipalities in South Kivu and six municipalities in Kinshasa, striving to ensure that all students, particularly girls, have access to accountable, inclusive, and equitable quality education services.

CERC's dedication to the cause has not gone unnoticed within the communities they serve. The success of student-led advocacy efforts, which resulted in the resolution of 33% of identified problems, speaks volumes about the organization's effectiveness in mobilizing and empowering the youth. This tangible impact underscores CERC's ability to translate their vision into practical, positive change on the ground.

By teaching youth about integrity, we give them the knowledge, skills and behaviours to fight corrupt practices and establish new behavioural norms and values for society

The integrity Education program in schools recognizes that transformative change can only occur when young people are encouraged and equipped to act with integrity from an early age. To do so, CERC works through local schools, which actively engage students through Integrity Clubs to find out what concerns them the most and where education services and infrastructures can be improved. Students are trained on how to gather evidence and how to advocate with school officials to identify and implement solutions to education crises.

138 school principals and 278 teachers trained on integrity building and anti-corruption measures in the school system

CERC's training programs for teachers and principals from 150 secondary schools in South Kivu and Kinshasa are a testament to their holistic approach. By equipping educators with the knowledge and resources to combat inefficiency and corruption in education services, CERC is fostering a collaborative effort to create an environment conducive to learning and growth.

Goal 4Build governance foundations and operational structures and processes for scaling up anti-corruption and integrity building works in other provinces

For CERC to fight corruption successfully, we must be equipped with the necessary skills and expertise. Therefore, one of our prioritized areas for 2021 was to build the capacity of our organization and its core staff members.

Targets from the results framework and CERC’s reports to Oxfam IBIS; results reported up to March 2023. The two bills were taken to the National Assembly in April 2024. “–”: not yet reported.

Youth Excel: Our Knowledge, Leading Change is a global initiative funded by USAID and led by IREX. In the DRC, CERC implemented it in Kinshasa as Youth Represent DRC, with technical support from SFCG. The project supports youth-led and youth-serving organisations to carry out implementation research, use data to improve their programmes and engage in dialogue with decision-makers.

2021–2022A network of youth organisations doing research

The work built on the ICON formed in 2021: 10 youth-led and youth-serving organisations in Kinshasa, including one LGBTQI-led organisation and two organisations led by people living with disabilities. Trained by CERC in implementation research and in gender equality and social inclusion, the young members of the network designed and carried out research on how to include underrepresented and marginalised young people in education and workforce development programmes, and compiled their findings in final knowledge products.

August 2022ICON Data Summit in Kinshasa

In August 2022, CERC, in partnership with IREX and SFCG, held the ICONs Data Summit in Kinshasa. The summit was part of the Youth Excel ICONs, a youth participatory research project in Kinshasa and North Kivu that aimed to improve the ability of underrepresented youth to sustain positive livelihood outcomes and to support them in advancing development agendas.

Under the theme “Increasing inclusion of underrepresented and marginalised young people in education and in workforce development programmes”, the ICON participants presented their final knowledge products to a diverse range of stakeholders.

November 202245 young people supported back into work

Building on their research, 9 organisations trained under the YR-DRC project joined forces to design and implement a joint QIP, “Socio-Economic Reintegration of 45 Unemployed and Underrepresented Youth in Kinshasa”.

The project offered the 45 young people vocational training, capacity-building workshops, mentoring and access to resources to look for a job or start a business. Group activities and networking helped them build a supportive community and exchange ideas and experiences.

In December 2022, CERC delivered the ICON trainings of Activity 4. The micro-grants for income-generating activities, the printing of the training participation certificates and the monitoring and evaluation visits were planned for the following weeks.

The organization started as a Non-Profit Association in 2017. Today its operations are governed by its Statutes dated April 15, 2017 (as amended in May 2021). Centre de Recherche sur l'Anti-Corruption is registered under Law 004/2001 as a Public Utility Organization under registration number F92/42579.

Good governance

The governing structure of our local organization is transparent and conforms to relevant laws. We seek to follow the principles of best governance practices.

We have :

• A GOVERNING BODY that supervises and evaluates the executive director and oversees the program. It defines overall strategy, is consistent with the organization's mission, ensures that performance is measured and that social commitment is maintained.
• WRITTEN PROCEDURES determining the appointment, responsibilities, and terms of members of the governing body, preventing and managing conflicts of interest.
• A REGULAR GENERAL MEETING with authority to appoint and replace members of the governing body. The Board meets quarterly. Its role is one of governance and strategic oversight. It approves operational and strategic plans, appoints the President and Chief Executive, and approves overall policy concerning staff employment. The Board contributes in many ways to aspects of CERC's work, for example, through sub-committees, approving strategy and approving new policies. The Board also determines significant issues that affect CERC's public image - for example, whether to endorse campaigns promoted by other organizations, and any issues with significant legal implications. All other decisions are delegated to the Chief Executive, who consults the Board collectively or individually where they have the expertise to contribute or are thought likely to have strong views on a particular issue.

Professional management

We manage our organizations professionally and effectively. Our policies and procedures seek to promote excellence in all respects.

• EVALUATION: we seek to improve our effectiveness on an ongoing basis. We have defined evaluation procedures for our boards, staff, programs, and projects based on mutual accountability.
• PARTNERS: our organizational integrity includes ensuring that our partners also meet the highest standards of honesty and accountability and that they take all steps to ensure that they have no dealings with organizations or persons involved in illegal or unethical practices.
• HUMAN RESOURCES: our performance and success reflect the quality of our staff volunteers and management practices, and we are committed to investing in human resource development. Remuneration and benefits strike a balance between public expectations of nonprofit organizations and the need to attract and retain the staff that we need to fulfill our mission. Our human resources policies seek to conform fully with relevant international and national labor regulations, in addition to applying the best voluntary sector practices in terms of team member and volunteer rights and safety, health and hygiene at work, and work/life balance. Human resources policies include procedures for evaluating the performance of all staff regularly.
• BRIBERY AND CORRUPTION: human resources policies expressly prohibit acts of bribery or corruption by staff or other persons working for or on behalf of the organization.
• WHISTLE-BLOWERS: staff members are encouraged to draw management's attention to activities that may not comply with the law or our mission and commitments.

Our policies and regulations

Our legitimacy is derived from the quality of our work and the recognition and support of the people with and for whom we work, in addition to our donors and the wider public. CERC is committed to openness, transparency, and honesty about its structures, objectives, policies, and activities, and we communicate actively to stakeholders and make information publicly available.

As a small organization, we know how difficult it is to formalize policies and procedures. So we're committed to sharing our policies for your use and will update the policies provided here on an ongoing basis. Feel free to use them and contextualize them for your organizational needs.

Dear Members and Supporters of CERC,

As we conclude the year 2022, it is with a sense of profound gratitude and accomplishment that we reflect on the strides made in pursuit of our shared vision for a corruption-free Congo. The tireless dedication of our team, the unwavering commitment of our partners, and the steadfast resolve of the youth involved have been the cornerstones of our progress.

Through our Integrity Clubs, we have empowered over 2250 young minds, equipping them with the knowledge and skills to monitor and advocate for improved education services in their schools. This grassroots initiative has not only fostered a sense of ownership among the youth but has also proven instrumental in driving positive change. Furthermore, our training programs for teachers and principals have been pivotal in arming the education sector with the tools necessary to combat inefficiency and corruption. By investing in the educators, themselves, we recognize that we are effecting change at its very source, ensuring a sustainable impact for years to come.

The numbers speak volumes - with the concerted efforts of our student-led advocacy, we successfully addressed 33% of the identified issues, ranging from inadequate infrastructure to sanitation facilities. These tangible outcomes are a testament to the power of collective action and the potential that lies within the youth of our nation.

As we move forward, let us remain steadfast in our pursuit of a Congo where integrity permeates every facet of public life. Together, we have shown that change is not only possible but achievable through concerted, principled efforts. Let our shared vision continue to inspire us in the days ahead.

With warm regards,

Heri Bitamala
Executive Director

This page brings together, project by project, the financial information on the work described in Part 1. The figures are set out in full in the financial review that follows.

Education Out LoudStudents Acting for Accountability and Quality of Education

The project is funded by the Global Partnership for Education through Education Out Loud (Oxfam IBIS), for 18 months from February 2022. In 2022, CERC received US$361,361 for the project, in two transfers (17 March and 21 October 2022). Its statement of expenditure and income for 2022 was audited by DWAC; the audited figures are presented in the financial review.

Youth ExcelYouth Excel – Youth Represent DRC

In 2022, the project was implemented under CERC’s sub-agreement with IREX FY22-YOUTH_EXCEL-CERC-01, under which CERC received US$58,275.15 in advances from IREX in 2022, each paid against a monthly financial report approved by IREX – US$90,781.86 since the start of the project. The advances received in 2021 (US$32,506.71) are reported in the 2020–2021 report, and the final disbursement (US$6,746.05), approved by IREX on 7 February 2023 and received in February 2023, brought the total to the full award of US$97,527.91.

The monthly financial reports for November and December 2022 were approved by IREX. The micro-grants for income-generating activities, the printing of the training participation certificates and the monitoring and evaluation visits that followed the December 2022 ICON trainings were pending the validation of the November report.

The project’s expenditure is presented in the financial review that follows, and in detail in the Youth Excel project report.

GovernanceFinancial governance and controls

CERC’s governing body oversees budgetary matters; it ensures that resources are used efficiently and appropriately and that financial integrity is assured. The Board approves the budget, advises on fundraising and decides whether CERC should engage in fundraising forms that might be deemed sensitive.

• FINANCIAL CONTROLS: internal financial control procedures ensure that all funds are used effectively and minimize the risk of misused funds. We follow principles of best practices in financial management.

This financial review covers the 2022 financial year. Its main part is the statement of expenditure and income of the project “Students Acting for Accountability and Quality of Education”, funded by EOL through Oxfam IBIS and implemented by CERC, for the period from 1 January to 31 December 2022. This statement was audited by DWAC (Divine wisdom For assisting and consulting), Kinshasa, in accordance with ISAs; the audit report is signed by Mac NGUBI, Chartered Accountant, and dated 7 April 2023. The review also presents the expenditure of the Youth Excel project at 31 December 2022, taken from CERC’s financial report to IREX for December 2022, approved by IREX: these figures have not been audited. The accounts of the Education Out Loud project are kept in USD, on a cash basis; the Youth Excel figures are also in US dollars.

All projectsConsolidated statement – all projects

Income, expenditure and balances of all projects combined, for 2022 compared with 2021.

Statement of funds, by grant

For each grant: the balance brought forward from the previous year, the funds received, the funds spent, the funds returned to the donor or transferred to another grant (and adjustments), and the balance carried forward. A negative balance means spending ahead of funding. Each line says whether its figures are audited, and by which audit.

Restricted fundsFunded projects

The figures in this review relate to two projects, each funded by a project grant.

Funds received in 2022. Education Out Loud: the two transfers of 2022 (US$361,361, note 2); the US$751 in cash at the start of the project is the Year Zero balance brought forward from 2021 (note 1 and the statement of funds). Youth Excel: the advances received from IREX in 2022, under sub-agreement FY22-YOUTH_EXCEL-CERC-01 (not audited); those of 2021 are in the 2020–2021 report.

• Students Acting for Accountability and Quality of Education – Integrity Clubs in 150 secondary schools across Kinshasa and South Kivu, where students trained as young monitors monitor education services and share their results on EduCheck, together with the training of teachers and principals and advocacy with education officials and parliamentarians.
• Youth Excel – Youth Represent DRC – Implementation research by a network of 10 youth-led and youth-serving organisations in Kinshasa, the ICON Data Summit (August 2022) and a joint Quick Impact Project for the socio-economic reintegration of 45 unemployed and underrepresented young people.

IncomeIncome

In 2022, CERC received US$361,361 for the Education Out Loud project: two transfers to its bank account at TMB, US$258,115 on 17 March and US$103,246 on 21 October 2022 (note 2). With the US$751 in cash at the start of the project – the Year Zero balance brought forward, US$746.50 in the 2021 audit – the project had US$362,112 (note 1).

For Youth Excel, CERC received US$58,275.15 from IREX in 2022 – nine advances paid against its monthly financial reports, each approved by IREX; the advances of 2021 (US$32,506.71) are reported in the 2020–2021 report. In its December 2022 report, CERC requested the final disbursement, an advance of US$6,746.05 (note 6). These figures have not been audited.

ExpenditureExpenditure

Expenditure on the Education Out Loud project in 2022 amounted to US$273,341, against a budget of US$361,361 – a rate of 76%, leaving US$88,020 unspent (note 1). Every heading was under budget, from 44% for the advocacy campaigns (objective 4) to 93% for direct costs.

The four specific objectives accounted for US$10,032 (objective 1, education officials, civil society organizations and parliamentarians), US$124,956 (objective 2, students as agents of change – including US$114,079 for young monitors trained to monitor education services and share their results on EduCheck), US$24,282 (objective 3, awareness-raising in schools) and US$1,689 (objective 4, national awareness campaigns). Direct costs amounted to US$92,849, mainly programme staff (US$50,762) and operating costs (US$26,149), and administrative costs to US$19,534 (note 3).

At 31 December 2022, the theoretical cash balance was US$88,771 and the physical cash balance US$81,651 (US$700 in hand and US$80,951 in bank). The difference of US$7,120 represents unjustified cash advances at 31.12.2022 (note 4).

For Youth Excel, cumulative expenditure to 31 December 2022 amounted to US$92,716.59. Labor (US$34,551.13) and fringe benefits (US$23,578.01) exceeded their budget lines by US$2,914.47 and US$3,718.00, and supplies by US$10.00; travel, contractual services and other direct costs were below budget (note 5). These figures have not been audited.

AuditIndependent auditor’s report

DWAC audited the 2022 statement of expenditure and income of the Education Out Loud project (note 1). The Youth Excel figures are not covered by this audit.

The auditor expressed a qualified opinion (“except for”), based on the following findings:

• Unforeseen expenses totaling USD 5,158 incurred without the formal approval of Oxfam Ibis. These are mainly the payment of rental deposit (USD 3,800) and the salaries of unbudgeted staff (USD 1,358).
• Reconciliation of the total expenses of budget line 6.1 (administrative staff) in the GL (USD 14,073) with the balance disclosed in the financial report (USD 16,590) shows an unjustified difference of USD 2,517. Expenditure may be overestimated.
• The necessary and consistent evidence that can justify reimbursement accommodation costs of USD 3,800 for the 152-day mission (March-December 2022) carried out by the Executive Director in BUKAVU were not presented. Apart from the fact that the reports of the various activities of the mission have not made available, but also the ToRs, the need for a 5-month mission has not been demonstrated and the reason for the late reimbursement (4 months after the mission) was not explained at the request of the funds.

In our opinion, except for the facts noted above, the accompanying statement gives a true and fair view of the expenditure and income of the Project “Students acting for accountability and quality of education” implemented by CERC for the period from 1st january to 31 december 2022 in accordance with the terms of the agreement.

Funding policyOur sources of funding

CERC is funded by institutional donors, directly or through partner organisations, through grants restricted to projects. In 2022, these were the Global Partnership for Education, through Education Out Loud (Oxfam IBIS), and USAID, through IREX. Each project has its approved budget; CERC reports to its donors through narrative and financial reports – the Youth Excel monthly financial reports for November and December 2022 were approved by IREX – and project accounts are audited as each donor requires: the Education Out Loud project was audited for 2022.

Note 1Education Out Loud project – statement of expenditure and income, 1 January to 31 December 2022

Budget and actual expenditure by budget heading, and funding, in USD.

This difference represents unjustified cash advances at 31.12.2022.

Note 2Education Out Loud project – funds received in 2022

Funds received from EOL during the period, in USD. The transfers were made to the bank account opened at TMB.

Note 3Education Out Loud project – expenditure by heading

Detail of the actual expenditure of each budget heading, from the notes to the statement.

Note 4Education Out Loud project – statement of cash at 31 December 2022

This difference represents unjustified cash advances at 31.12.2022.

Source: audit report of DWAC (Mac NGUBI, Chartered Accountant), 7 April 2023. Full report: audit report 2022 (PDF).

Note 5 – Not auditedYouth Excel (USAID / IREX) – expenditure at 31 December 2022

Figures from CERC’s financial report to IREX for December 2022 (sub-agreement FY22-YOUTH_EXCEL-CERC-01), approved by IREX. They have not been audited and are not covered by the audit of the Education Out Loud project (notes 1 to 4).

Youth Excel – by yearExpenditure and funds received, 2021 and 2022

The expenditure to December 2021 is that of 2021 (2020–2021 report, note 2); the 2022 expenditure is the cumulative expenditure to 31 December 2022 less 2021.

Funds received: US$32,506.71 in 2021 and US$58,275.15 in 2022 – US$90,781.86 to the end of 2022; the final disbursement, US$6,746.05, was received in February 2023 – US$97,527.91 in all, the full award.

Note 6 – Not auditedYouth Excel (USAID / IREX) – funding and final advance request, December 2022

Advances received from IREX and final advance requested in CERC’s financial report for December 2022.

Source: CERC, Monthly Financial Report and Cash Advance Form, 1–31 December 2022. Not audited.