Financial Report 2012
This detailed report on the financial performance of the CGIAR Centers in 2012 is based on their
audited financial statements
Financial Report 2012
Contents
Executive summary ....................................................................................................................................... 2
Financial highlights ........................................................................................................................................ 3
Accounting standards and audit .................................................................................................................... 6
Overall financial outcome .............................................................................................................................. 7
The CGIAR Fund and donor contributions .................................................................................................... 7
CGIAR Research Program financial summary ............................................................................................ 14
Centers’ financial summary ......................................................................................................................... 15
CGIAR expenditure over 40 years............................................................................................................... 20
CGIAR system financial position ................................................................................................................. 21
Center financial performance indicators ...................................................................................................... 23
Long-term financial stability ..................................................................................................................... 24
Liquidity .................................................................................................................................................... 26
Indirect cost ratio ...................................................................................................................................... 26
Annex tables ................................................................................................................................................ 28
Glossary of terms ........................................................................................................................................ 74
www.cgiar.org
1
Financial Report 2012
Executive summary
The political, financial, technological, and environmental context of CGIAR’s research continues to evolve.
So as to make the most of new opportunities to reduce rural poverty, increase food security, improve
human health and nutrition, and ensure more sustainable management of natural resources, CGIAR
launched a reform process in 2009. In 2012 the initial changes proposed by the reform were fully
implemented.
CGIAR Research Programs are now the main organizational mechanism for planning and conducting
research. The 16 CGIAR Research Programs represent a new program-based approach to doing
research, thereby aligning the research activities of the CGIAR Research Centers and their partners into
efficient, coherent, multidisciplinary programs that tackle cross-cutting issues in agricultural development
across the globe. This research is aligned with the Strategy and Results Framework developed by the
members of the CGIAR Consortium, and endorsed by the Funders Forum to establish common goals,
objectives, and results for the whole CGIAR partnership.
The first two CGIAR Research Programs were launched in January 2011:
1. CGIAR Research Program on Climate Change, Agriculture and Food Security
2. CGIAR Research Program on Rice.
The next three Programs were launched in mid-2011:
3. CGIAR Research Program on Aquatic Agricultural Systems
4. CGIAR Research Program on Maize
5. CGIAR Research Program on Forests, Trees and Agroforestry.
The beginning of 2012 saw the inception of eight Programs:
6. CGIAR Research Program on Dryland Systems
1
7. CGIAR Research Program on Policies, Institutions and Markets
8. CGIAR Research Program on Wheat
9. CGIAR Research Program on Roots, Tubers and Bananas
10. CGIAR Research Program on Livestock and Fish
11. CGIAR Research Program on Agriculture for Nutrition and Health
12. CGIAR Research Program on Water, Land and Ecosystems
1
The inception phase of the CGIAR Research Program on Dryland Systems was approved in 2012 and
the full Program was approved in early 2013
www.cgiar.org
2
Financial Report 2012
13. CGIAR Research Program on Managing and Sustaining Crop Collections.
The transition was completed when the final three CGIAR Research Programs were approved in October
2012 (retro-active to July 1, 2012):
14. CGIAR Research Program on Integrated Systems for the Humid Tropics
15. CGIAR Research Program on Grain Legumes
16. CGIAR Research Program on Dryland Cereals.
As CGIAR Research Programs represent a new way of working, they need a new system of funding. The
CGIAR Fund (the Fund) is a multi-donor, multi-year mechanism that provides strategic financing for
agricultural research. By contributing directly to the Fund, donors now have the option of supporting the
work of CGIAR as a whole. Fund contributors may designate their resources to three funding “windows”:

Window 1: Contributions are received without donor restrictions. The Fund Council sets overall
priorities and makes specific decisions about the use of Window 1 funds, such as allocation to
CGIAR Research Programs, payment of system costs and any other use required to achieve the
CGIAR mission

Window 2: Contributions are designated by Fund donors to one or more specific CGIAR Research
Programs. Once the funds are allocated to a given CGIAR Research Program, they flow to the
Lead Center net of the 2% system costs

Window 3: Contributions consist of funds that donors wish to allocate to specific Centers. Neither
the Consortium nor the Fund Council makes decisions about the use of Window 3 funds. Centers
receive the funds net of the 2% system costs. The continuing use of Window 3 funding is currently
under review.
Financial highlights
In order to capitalize upon the vast potential of CGIAR’s ambitious research, which was specifically
developed to tackle major global challenges for the benefit of the poor, a serious commitment from donors
is required. Strong evidence of that commitment is witnessed by the significant increase in CGIAR funding
and, consequently, activity. In the decade prior to reform (1998–2007) the average growth rate in funding
was 5%. From 2008 to 2011, the annual growth rate averaged 12%.
In 2012, the total system revenue was US$887 million (including Center-generated income of US$27
million), a 21% increase of US$152 million above 2011 revenues of US$735 million. This level of growth is
of particular note when it is placed in the context of the continuing fiscal difficulties experienced by many
of the donor nations.
Total grant income in 2012 was US$860 million, an increase of US$147 million (21%) above 2011
revenues. It contributes to the goal of reaching US$1 billion in 2013 to strengthen the suite of CGIAR
Research Programs. Since 2008, total grant income has increased by US$329 million (62%), an average
annual increase of 15%. This increased financial commitment by donors reflects their confidence in key
elements of the reform, including a results-oriented approach to research.
www.cgiar.org
3
Financial Report 2012
Figure 1: Total grant income 2008–2012
1000
950
900
860
US$ million
850
800
750
713
673
700
650
606
600
550
531
500
2008
2009
2010
2011
2012
The CGIAR Fund aims to provide reliable and predictable multi-year funding and thereby enable:

research planning over the long term

resource allocation based on agreed priorities

timely and predictable disbursement of funds.
As of December 2012, the following donors had made multi-year commitments to the CGIAR Fund:
Australia, Bill & Melinda Gates Foundation, Denmark, the International Development Research Centre
(IDRC), Luxembourg, Netherlands, Russia, Spain, and the United Kingdom.
Donors are increasingly beginning to channel their funding through the Fund: contributions increased by
33% from 2011 to 2012, growing from US$384 million to US$512 million. The total of US$512 million
received by the Fund in 2012, together with US$127 million carried over from 2011, gave a total of
US$639 million available for distribution.
Amounts of US$458 million were disbursed during 2012, leaving a balance of US$181 million remaining in
the Fund at the end of 2012. The high balance at the year end was because many grants were received
by the Fund late in 2012. Of the total of US$458 disbursed in 2012, US$325 million was Window 1 and 2
funding and US$133 million from Window 3. Of the US$325 million of Window 1 and 2 funding disbursed,
US$29.9 million related to 2011 activities that had been pre-funded by Centers, and the remainder of
US$295.6 million was used to fund CGIAR Research Program activities.
The Fund was the major donor to the system in 2012, financing US$316 million (45%) of total CGIAR
Research Program activities during the year (2011: 45%). This comprised Window 1 and 2 funding of
www.cgiar.org
4
Financial Report 2012
US$260 million and Window 3 of US$56 million. Bilateral funded grant income accounted for US$384
million (55%) of CGIAR Research Program activities.
Total expenditure in 2012 was US$876 million, an increase of US$169 million (24%) over 2011
expenditures of US$707 million. CGIAR Research Program expenditures amounted to US$700 million
(80% of the total of US$876 million) compared to US$221 million (31%) in 2011. This change reflects the
significant shift from Center-based to system-wide research through the CGIAR Research Programs.
Expenditures in sub-Saharan Africa increased from an average of 43% during the period 1972–2008 to
53% in 2012. During the same period investment in Asia decreased from 31% to 27%, in Latin America
from 15% to 13%, and in the Central and West Asia and North Africa (CWANA) region from 11% to 7%.
Personnel costs as a percentage of total costs decreased from 43% in 2011 to 36% in 2012 while supplies
and services increased from 30% to 35%, and partnership expenditures from 16% to 17%. The increase
of 17% in partnership expenditures was noticeably up from a historical average of 4%, and clearly
demonstrated a change in the modus operandi of Centers.
System costs came down from more than 3% of total in 2009 to less than 2% in 2012.
The 2012 financial data confirmed that, as was the case in previous years, CGIAR as a whole remains in
a stable financial position. Cash and cash equivalents totaled US$834 million at the end of 2012, an
increase of US$83 million compared to US$751 million at the end of 2011. Property, plant, and equipment
net of depreciation amounted to US$110 million, up from US$84 million at the end of 2011. This
represents an increase of US$26 million of new investments in fixed assets.
The Centers’ total net assets at the end of the year were US$356 million (2011: US$343 million). These
assets are made up of US$242 million (2011: US$257 million) in unrestricted net assets (excluding
investments in fixed assets), investments in fixed assets of US$110 million (2011: US$84 million), and
restricted assets of US$4 million (2011: US$2 million). Unrestricted net assets by Center are set out in
Figure 8.
Unrestricted net assets of US$242 million represent 106 days (2011: 117 days) of operating reserves. The
short-term solvency or liquidity ratio for CGIAR as a whole amounted to 152 days (2011: 176 days). The
reduction in both of these indicators clearly shows that as total funding to the system increases, it impacts
negatively on both the reserve and liquidity days and demonstrates the need to carefully monitor these
indicators going forward.
Cash and cash equivalents of US$834 million were held at the year end. However, of this amount US$150
million was held by Bioversity on behalf of the Global Crop Diversity Trust. Excluding this amount the net
cash position represented 285 days of operating expenditures.
In conclusion, the 2012 finances confirm the strong continuing donor commitment to the CGIAR system
with an increasing amount of support being channeled through the Fund and targeted at CGIAR Research
Programs. The system remains well on course to meet its target of US$1 billion in funding by 2013.
www.cgiar.org
5
Financial Report 2012
Accounting standards and audit
Externally audited financial statements, from each Center, form the basis for this Financial Report. They
were reviewed and aggregated according to fiduciary management and reporting standards approved by
CGIAR to guide the Centers in these areas. In conformity with generally accepted accounting principles
(GAAP), Center financial statements have been prepared on the accruals basis. To ensure that Center
financial statements are prepared in accordance with international GAAP, the CGIAR Financial Guideline
No. 2: “Accounting Policies and Reporting Practices Manual” is currently being updated to bring it into
compliance with International Financial Reporting Standards (IFRS). Additional information on financial
compliance is in Box 1, and Center external auditors are listed in Box 2.
Box 1: Compliance with financial guidelines (FGs)
To ensure transparency and consistency in financial practices and the presentation of financial
information, the 15 Centers of CGIAR are required to follow financial guidelines issued by the
Consortium. Developed with input from Center finance personnel and external experts, these
guidelines bring CGIAR’s fiduciary practices into conformity with relevant international standards.
As part of the annual review of substantive financial performance, a peer group of Centers’ finance
and internal audit professionals reviewed the Centers’ externally audited 2012 financial
statements to assess their compliance with CGIAR accounting policies and reporting guidelines, as
well as to validate the analysis underpinning the CGIAR Financial Report. The Peer Review found
that all of the Center’s financial statements had been prepared in accordance with CGIAR Financial
Guideline No 2: Accounting Policies and Reporting Practices Manual.
Box 2: Center auditors
AfricaRice
Bioversity
CIAT
CIFOR
CIMMYT
CIP
ICARDA
ICRISAT
IFPRI
IITA
ILRI
IRRI
IWMI
World Agroforestry
WorldFish
Consortium Office
2011
Ernst & Young
PricewaterhouseCoopers
Ernst & Young
PricewaterhouseCoopers
KPMG
Ernst & Young
Ernst & Young
KPMG
McGladrey& Pullen
Ernst & Young
KPMG
KPMG
Ernst & Young
PricewaterhouseCoopers
Grant Thornton
PricewaterhouseCoopers
2012
Ernst & Young
PricewaterhouseCoopers
Ernst & Young
PricewaterhouseCoopers
KPMG
Ernst & Young
Ernst & Young
KPMG
KPMG
Ernst & Young
Ernst & Young
KPMG
Ernst & Young
PricewaterhouseCoopers
Grant Thornton
PricewaterhouseCoopers
www.cgiar.org
6
Financial Report 2012
All of the Centers and the Consortium Office received an unqualified audit opinion from their external
auditors.
Overall financial outcome
Total system revenues in 2012 amounted to US$887 million, an increase of US$152 million (21%) in
comparison to US$735 million in 2011.
Expenditures in 2012 were US$876 million, an increase of US$169 million (24%) over 2011 expenditures
of US$707 million. The overall net result was a surplus of US$11 million, which was taken to reserves.
Table 1 sets out the total revenues and expenditures for 2012 compared to 2011.
Table 1: CGIAR financial results
US$ million
Revenue
CGIAR Fund Window 1&2
CGIAR Fund Window 3
Bilateral
Sub-total funding
Center own income
Total revenue
Expenditure
CRPs
Center own programs
System entities
Total expenditure
Net result
Total
284
78
498
860
27
887
2012
CRPs
Non-CRPs
260
24
56
22
384
114
700
160
Total
187
16
510
713
22
735
700
162
14
876
221
477
9
707
11
28
2011
CRPs
95
2
124
221
Non-CRPs
92
14
386
492
The CGIAR Fund and donor contributions
In order to capitalize upon the vast potential of CGIAR’s ambitious research, which was specifically
developed to tackle major global challenges for the benefit of the poor, a serious commitment from donors
is required. That commitment has been demonstrated by the recent growth rate of the CGIAR Fund (the
Fund), which has grown twice as fast as it did previously. From 2008 to 2011, the annual growth rate
averaged about 12%. This can be compared to an average growth rate in funding of 5% in the decade
prior to the reform (1998–2007). In 2012, total funding to CGIAR was US$860 million, indicating steady
progress towards the goal of reaching US$1 billion in 2013 to support the suite of CGIAR Research
Programs. This increased financial commitment by donors reflects strong confidence in key elements of
the reform, including a results-oriented approach to research.
Figure 1 shows the growth in grant income from 2008 to 2012 and Figure 2 illustrates the changing
modalities of funding.
www.cgiar.org
7
Financial Report 2012
Figure 1: Total grant income 2008–2012
1000
950
900
860
US$ million
850
800
750
713
700
673
650
606
600
550
531
500
2008
2009
2010
2011
2012
Figure 2: Modalities of funding
900
US$ million
800
284
700
187
600
16
78
CGIAR Fund W1/2
500
CGIAR Fund W3
400
Bilateral and own funds
300
532
525
200
100
0
2011
2012
www.cgiar.org
8
Financial Report 2012
Donors can flow their contributions either through the Fund or through bilateral grants made directly to
Centers. Contributions channeled through the Fund increased by 33% from 2011 to 2012, growing from
US$384 million to US$512 million.
Recognizing that agricultural research requires funding stability that stretches well beyond political budget
cycles, CGIAR’s multi-donor trust fund aims to provide reliable and predictable multi-year funding and
thereby enable research planning over the long term, resource allocation based on agreed priorities, and
the timely and predictable disbursement of funds. As of December 2012, the following donors had made
multi-year commitments to the CGIAR Fund: Australia, Bill & Melinda Gates Foundation, Denmark, IDRC,
Luxembourg, Netherlands, Russia, Spain, and the United Kingdom.
The total of US$512 million received by the Fund in 2012, together with US$127 million carried over from
2011, gave a total of US$639 million available for distribution. Amounts of US$458 million were disbursed
during 2012, leaving a balance of US$181 million remaining in the Fund at the end of 2012.
The amount of US$181 million remaining in the Fund at the year end was high because, as is shown in
Figures 3 and 4, many grants were received by the Fund late in 2012 and could not be disbursed before
the year end.
Figure 3: Cumulative Fund inflows
for CY2012
600
498
500
409
US$ million
400 374
390
390
407
420
435
511
515
512
455
10
505
149
330
300
268
200
104
159
100
134
-
Received
Confirmed
Projected inflows 2012
www.cgiar.org
9
Financial Report 2012
Figure 4: Balance in the Fund at each month end
200.0
171
180.0
160.0
US$ million
140.0
133
142
127
137
180
131
120.0
100.0
80.0
63
71
82
70
71
59
60.0
40.0
20.0
0.0
Inflows
Disbursements
Balance
Of the total of US$458 disbursed in 2012, US$325 million was Window 1 and 2 funding and US$133
million from Window 3. Of the US$325 million of Window 1 and 2 funding disbursed, US$30 million related
to 2011 activities that had been pre-funded by Centers, and the remainder of US$295 million was used to
fund CGIAR Research Program activities.
Tables 2 and 3 shows donor contributions received by the CGIAR Fund. This being a co-mingled Fund,
the disbursements are shown in Table 4, detailed for Windows 1 and 2 by activity/Program and broken
down by donors for Window 3. A provisional amount of US$20 million had been received from four donors
but not allocated at the year end. This was because the Fund was awaiting instructions from the
respective donors as to which Programs they wished to fund.
Note also that, in accordance with good financial management practices, the Fund has set a target of not
less than US$30 million in Window 1 funding at the year end. This is to ensure that the Fund has
resources available in case of emergency.
www.cgiar.org
10
Financial Report 2012
Table 2: CGIAR Fund
Statement of receipts, disbursements and Fund balance
as of December 31, 2012
US$ million
Balance b/f from 2011
2011 contributions received
in 2012
2012 contributions received
in 20121
Cost sharing percentage
Window 1
Window 2
Window 3
Provisional
Total
CGIAR
Fund
93
21
1
12
127
1
2
3
184
116
185
6
20
1
505
1
Sub-total receipts in 2012
186
118
188
20
512
Total available in 2012
279
139
189
32
639
8
3
(5)
(6)
0
219
106
133
0
458
68
36
52
25
181
Transfers
Less: disbursements2
Fund balance
1See Table 3
2See Table 4
www.cgiar.org
11
Financial Report 2012
Table 3: CGIAR Fund 2012 donor contributions
US$ million
Receipts
Australia
Bangladesh**
Bill & Melinda Gates Foundation
Canada
China
Denmark
European Commission
Finland
France
IDRC
IFAD
India
Iran
Ireland
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Nigeria
Norway
Portugal
Russia
Spain
Sweden
Switzerland
Thailand
Turkey
United Kingdom
United States of America
World Bank
Sub-total 2012 receipts
Belgium*
Nigeria*
Iran*
Window 1 Window 2 Window 3
8.8
20.5
11.3
0.1
1.5
24.3
15.6
0.1
2.7
3.1
3.0
21.0
1.3
1.3
1.3
1.2
8.0
2.6
0.7
0.5
1.8
0.5
1.9
3.4
0.1
0.7
1.0
0.3
0.3
0.4
0.5
0.5
5.8
30.0
2.0
2.0
0.1
0.1
18.5
0.6
0.5
17.6
6.5
51.4
0.5
50.0
183.7
0.5
20.6
6.7
Provisional
0.1
3.8
21.0
1.9
0.1
0.5
22.6
85.5
16.1
116.3
184.6
20.0
7.1
1.3
0.5
Total
CGIAR
Fund
40.6
0.1
25.8
15.6
2.8
6.1
21.0
3.9
1.2
8.0
2.6
3.1
0.5
5.3
1.8
0.3
0.6
1.0
37.8
2.0
0.1
18.5
0.6
3.8
0.5
38.2
15.0
0.1
0.5
74.1
123.1
50.0
504.5
8.4
0.5
0.5
Total 2012 contributions
184.2
123.4
186.4
20.0
514.0
*Contributions which are supported by signed contribution agreement but the money was not yet
received by Dec 31, 2012
**Includes contributions which have been received but the contribution agreement is still in process
www.cgiar.org
12
Financial Report 2012
Table 4: CGIAR Fund
Schedule of disbursements as of December 31, 2012
US$ million
Window 1 & 2 (by Program)
Dryland Systems
Humidtropics
AAS
PIM
WHEAT
MAIZE
GRiSP
RTB
Grain Legumes
Dryland Cereals
Livestock and Fish
A4NH
WLE
Forests, Trees and Agroforestry
CCAFS
Genebanks
Funding stability/Transitional financing
System offices
Sub-total
14
13
25
27
44
15
30
17
325
Window 3 (by donor)
Australia
Bill & Melinda Gates Foundation
China
European Commission
Finland
India
Iran
Ireland
Japan
Luxembourg
Mexico
Netherlands
Nigeria
Portugal
South Africa
Spain
Switzerland
Thailand
Turkey
United Kingdom
United States of America
Sub-total
8
24
1
11
3
2
0
3
1
0
0
2
0
1
0
0
1
0
0
6
67
133
Total
458
9
7
27
13
15
38
31
www.cgiar.org
13
Financial Report 2012
CGIAR Research Program financial summary
Total CGIAR Research Program expenditures in 2012 were US$700 million. These accounted for 80% of
the total expenditures of US$876 million expended by Centers (see Table 6). The breakdown of CGIAR
Research Program funding by source is shown in Table 5. As can be seen in Table 5, Windows 1 and 2
(W1/2) funding of US$260 million accounted for 37% of CGIAR Research Program funding, Window 3
(W3) for US$56 million (8%) and bilateral for US$384 million (55%).
Table 5: Summary of CGIAR Research Program funding 2012
US$ million
From financial statements of
individual Centers
Dryland Systems
Humidtropics
AAS
PIM
WHEAT
MAIZE
GRiSP
RTB
Grain Legumes
Dryland Cereals
Livestock and Fish
A4NH
WLE
Forests, Trees and
Agroforestry
CCAFS
Genebanks
Total
% of individual CRP
funding
W1/2
9.1
7.2
7.5
15.2
11.4
13.5
35.4
22.3
7.5
3.2
7.7
9.1
22.4
W3
2.8
2.9
1.0
9.5
2.3
9.2
12.7
2.6
3.8
0.1
0.3
1.2
5.1
Bilateral
18.6
9.9
11.6
50.4
27.0
51.5
50.9
26.3
11.1
4.1
7.9
27.1
28.4
Total
30.5
20.0
20.1
75.1
40.7
74.2
99.0
51.2
22.4
7.4
15.9
37.4
55.9
W1/2
30%
36%
36%
21%
28%
18%
35%
44%
33%
43%
47%
24%
38%
W3
9%
11%
5%
13%
5%
12%
13%
7%
19%
2%
2%
3%
10%
Bilateral
61%
53%
59%
66%
67%
69%
52%
49%
47%
55%
51%
73%
51%
Total
(% of
Total)
4%
3%
3%
11%
6%
11%
14%
7%
3%
1%
2%
5%
8%
29.4
1.3
40.5
71.2
41%
1%
58%
10%
46.4
12.6
0.5
-
16.0
3.3
62.9
15.9
73%
79%
1%
0%
26%
21%
9%
2%
260
56
384
700
37%
8%
55%
100%
Figure 5 sets out Center revenue by source of funding. The International Livestock Research Institute
(ILRI), International Center for Tropical Agriculture (CIAT) and International Crops Research Institute for
the Semi-Arid Tropics (ICRISAT) have the largest amounts of non-CGIAR Research Program funding. In
ILRI’s case this is explained by the BecA-ILRI Hub in Nairobi. CIAT has a large national program with the
Government of Colombia.
www.cgiar.org
14
Financial Report 2012
Figure 5: Center revenue by CRP and non-CRP
120.0
US$ million
100.0
80.0
60.0
CRP
40.0
20.0
Non-CRP
Other
-
Centers’ financial summary
Total funding to Centers, including Challenge Program Partners and system-level activities, in 2012,
amounted to US$887 million, an increase of US$152 million (21%) over 2011 revenue of US$735 million.
Total expenditures were US$876 million against US$707 million in 2011, an increase of US$169 million
(24%). The net accumulated surplus was US$11 million, which is added to accumulated reserves. From
an individual Center perspective it is worth noting that the International Institute of Tropical Agriculture
(IITA) finished the year with a deficit of US$12.2 million due to the write-off of its failed investment. The
International Center for Research in the Dry Areas (ICARDA) recorded a deficit of US$5.7 million due to
the write-off of assets at its headquarters in Aleppo and the costs of moving staff out of Syria. The Center
for International Forestry Research (CIFOR) recorded an operating surplus of US$7.2 million primarily as
a result of bringing an unspent allocation to reserves that the institute will draw down for program activities
in 2013 and 2014.
www.cgiar.org
15
Financial Report 2012
Table 6: 2012 financial results by Center
US$ million
Center
AfricaRice
Bioversity
CIAT
CIFOR
CIMMYT
CIP
ICARDA
ICRISAT
IFPRI
IITA
ILRI
IRRI
IWMI
ICRAF
WorldFish
Sub-total
System-level activities
CRP
20.7
30.4
51.9
34.0
108.5
39.4
32.7
39.6
80.6
47.5
30.0
77.3
37.2
45.4
25.9
700.4
700.4
Challenge Program
Partners
Revenue
Non-CRP Other
1.8
0.2
5.2
1.7
17.4
4.3
6.8
0.3
6.4
1.1
3.9
0.8
5.8
1.5
15.7
4.8
3.1
0.4
14.7
1.0
20.6
5.2
7.3
2.0
2.2
1.4
5.6
1.7
0.7
0.7
117.0
27.1
13.9
130.9
27.1
Total
22.7
37.3
73.5
41.1
116.0
44.0
39.9
60.1
84.0
63.2
55.7
86.5
40.7
52.7
27.3
844.4
13.9
858.3
Expenditure
CRP Non-CRP
20.7
1.5
30.4
6.3
51.9
16.2
34.0
(0.1)
108.5
1.6
39.4
4.4
32.7
12.9
39.6
16.8
80.6
3.7
47.5
27.9
30.0
24.1
77.3
7.9
37.2
2.4
45.4
7.1
25.9
0.9
700.4
133.6
13.9
700.4
147.5
Surplus/
(Deficit)
Total
22.2
36.7
68.1
33.8
110.1
43.8
45.6
56.3
84.3
75.4
54.0
85.1
39.6
52.5
26.8
833.4
13.9
847.3
29.1
29.1
29.1
29.1
700
160
27
887
700
177
876
In 2012 results, inter-Center activities have already been eliminated from reported results
0.5
0.6
5.5
7.2
5.9
0.2
(5.7)
3.8
(0.2)
(12.2)
1.7
1.4
1.1
0.2
0.5
10.5
0.0
10.5
0.0
11
www.cgiar.org
16
Financial Report 2012
Table 7: CGIAR revenue and expenditure
US$ million
2008
2009
2010
2011
2012
CRP revenues
Dryland Systems
9
Humidtropics
7
AAS
3
8
PIM
15
WHEAT
11
MAIZE
3
14
GRiSP
34
35
RTB
22
Grain Legumes
7
Dryland Cereals
3
Livestock and Fish
8
A4NH
9
WLE
22
Forests, Trees and Agroforestry
11
29
CCAFS
32
46
Genebanks
12
13
95
260
126
56
CRP Window 1/2
CRP Window 3
Bilateral
Total CRP revenue
384
-
-
-
221
700
Restricted
355
420
460
356
111
Unrestricted
171
181
208
127
35
9
14
Total non-CRP revenue
526
601
668
492
160
Total grant income
526
601
668
714
860
22
23
23
22
27
548
624
691
735
887
Non-CRP
System offices
Other
Total revenue
Expenditure
Restricted CRP expenditure
-
-
-
221
700
Restricted non-CRP expenditure
341
402
435
350
110
Unrestricted
181
177
192
127
30
-
-
-
-
22
9
14
542
603
657
707
876
6
21
34
28
11
Extraordinary expenditure
System offices
Total expenditure
Results of operations
www.cgiar.org
17
Financial Report 2012
Table 8: Summary of Challenge Programs
US$ million
HarvestPlus
Receipts
Receipts from donors
Australia
Bill & Melinda Gates Foundation
European Commission
IFAD
Pioneer Foundation
Sweden
Switzerland
Syngenta
United Kingdom
United States of America
Zinc Project Group
Consortium – Stability/Transition
Consortium – Water, Land and
Ecosystems
Others
Sub-total donors
Other
Interest
Total receipts
Disbursements
Disbursements to CGIAR Centers in 2012
AfricaRice
Bioversity
CIAT
CIFOR
CIMMYT
CIP
ICARDA
ICRISAT
IFPRI
IITA
ILRI
IRRI
IWMI
WAF
WorldFish
Sub-total CGIAR
Others
Research - Other partners
Program management
Administration fees
Total disbursements
Generation
Water and
Food
1
9
5
0
0
1
1
2
0
5
0
6
3
0
0
1
2
6
Totals
1
14
3
0
0
0
1
1
1
2
0
13
18
11
13
6
0
42
0
0
`
11
0
0
13
42
18
6
1
2
0
0
1
5
1
0
1
4
0
0
7
0
2
0
0
2
5
1
0
2
2
0
1
22
6
2
0
12
22
7
1
52
0
1
1
0
0
0
16
2
9
3
1
29
7
2
11
0
1
2
www.cgiar.org
18
Financial Report 2012
Cumulative cash reserves
Opening level 1/1/2012
58
10
5
73
2012 receipts (as above)
18
11
13
42
Contingency Fund - now reported here
3
3
2012 disbursements
-29
-11
-12
-52
Closing level 31/12/2012
47
13
6
66
Notes
1 Funding received by the CGIAR Centers from the Challenge Programs is eliminated from system-level
reports.
2 HarvestPlus received US$5m from Window 1 in 2012 in respect of 2011 stability funding.
3 Generation Challenge Programme (GCP) received US$785k from Window 1 in 2012, re 2011 stability
funding.
Closing balance of Generation Challenge Programme (GCP) includes US$4.532k A/R amount from EC.
4 The sub-Saharan Africa Challenge Program is not reported from 2012 onwards.
It is considered part of CRP Program in Integrated Systems for the Humid Tropics, and funds were
transferred from IITA to FARA in 2012 under this CRP.
That fund transfer was reported as CRP expenditure by IITA so is already captured.
EC also provided funding to FARA for the Challenge Program in 2012, but that is considered external to the
CGIAR.
www.cgiar.org
19
Financial Report 2012
CGIAR expenditure over 40 years
Annex Table A5.1 shows expenditure cumulated for the last 40 years by Center, region, and object of
expense.
Annex Table A3.1 sets out expenditure by Center for the period 2008–2012.
Annex Table 3.2 shows expenditure by geographic region.
Of note is that expenditures in sub-Saharan Africa have increased from an average of 43% of total during
the period 1972–2008 to 53% in 2012. During the same period investment in Asia has decreased from
31% to 27%; in Latin America from 15% to 13%; and in the CWANA region from 11% to 7%.
Figure 6: 2012 expenditure by region
7%
13%
53%
27%
Sub-Saharan Africa
Asia
Latin America
CWANA
Annex Table A3.3 provides detailed Center-level information on object of expenditure.
Expenditures on personnel have decreased as a percentage of the total from 50% during the period
1972–2008 to 36% in 2012. During the same period expenditures on supplies and services have
increased from 32% to 35%; on partnerships from 4% to 17%; travel has remained constant at 7%, and
depreciation has dropped from 7% to 5%. The increase in partnership expenditures to 17% is a noticeable
rise from a historical average of 4%, and clearly demonstrates a change in the modus operandi of
Centers.
www.cgiar.org
20
Financial Report 2012
Figure 7: Expenditure by cost category in 2012
Depreciation
5%
Travel
7%
Personnel costs
36%
Collaboration and
partnerships
17%
Supplies and services
35%
Annex Table A3.4 presents data on CGIAR staffing from 2008 to 2012.
CGIAR system financial position
The aggregations of 2007–2012 Center data, shown in Table 9 and elaborated below, reflect the financial
position of the CGIAR system as a whole. Annex Table A4.1 provides details by Center as of December
31, 2012.
The 2012 financial data confirmed that, as was the case in previous years, CGIAR as a whole remains in
a stable financial position.
Cash and cash equivalents totaled US$834 million at the end of 2012, an increase of US$83 million up
from US$751 million at the end of 2011. This figure includes US$143 million (2011: US$125 million)
disclosed under non-current assets.
At the end of 2012, US$132 million (2011: US$115 million), equivalent to 15% of the total funding, was
outstanding as accounts receivable from donors. However, Centers were also holding US$351 million
(2011: US$261 million) in grants received in advance.
Property, plant, and equipment net of depreciation amounted to US$110 million, up from US$84 million at
the end of 2011. This represents an increase of US$26 million of new investments in fixed assets. It
includes an increase of US$23 million made by the International Maize and Wheat Improvement Center
(CIMMYT) at their headquarters in Mexico. During 2012 ICARDA wrote off US$3.5 million in fixed assets
at its headquarters in Aleppo.
www.cgiar.org
21
Financial Report 2012
Total net assets at the end of the year were US$356 million (2011: US$343 million). These assets are
made up of US$242 million (2011: US$257 million) in unrestricted net assets (excluding investments in
fixed assets), investments in fixed assets of US$110 million (2011: US$84 million), and restricted assets of
US$4 million (2011: US$2 million). Net assets by Center are set out in Figure 8.
Unrestricted net assets of US$242 million represent 106 days (2011: 117 days) of operating reserves.
These are set out by Center in Figure 9.
The short-term solvency or liquidity ratio is computed by taking current assets plus long-term investment
minus current liabilities and dividing by per-day operating expenses excluding depreciation. For CGIAR as
a whole this amounted to 152 days (2011: 176 days). These are set out in Figure 10.
The reduction in both of these indicators clearly shows that as total funding to the system increases it
negatively impacts on both the reserve and liquidity days and demonstrates the need to monitor carefully
these indicators going forward.
Cash and cash equivalents of US$834 million were held at the year end. However, of this amount US$150
million was held by Bioversity on behalf of the Global Crop Diversity Trust. Excluding this amount the net
cash position represented 285 days of operating expenditures.
www.cgiar.org
22
Financial Report 2012
Table 9: CGIAR system financial position
US$ million
2008
2009
2010
2011
2012
360
480
558
626
691
80
3
28
6
4
2
483
69
4
31
5
4
2
595
126
4
27
5
6
3
728
115
4
37
5
5
4
797
132
4
55
5
13
2
902
79
61
2
142
625
76
80
4
160
755
81
93
3
177
905
84
125
5
214
1,011
110
143
8
261
1,163
197
18
86
33
334
231
20
135
40
426
212
19
263
39
533
261
19
288
43
611
351
23
315
63
752
46
52
56
57
55
380
478
589
668
807
164
79
243
2
245
199
76
275
2
277
233
81
314
2
316
257
84
341
2
343
242
110
352
4
356
Total liabilities and net assets
625
755
905
*Includes US$150k held in trust by Bioversity for the Global Crop Diversity Trust
1,011
1,163
Assets
Current assets
Cash and cash equivalents
Accounts receivable
Donors
Employees
Others
Inventories
Pre-paid expenses
Other current assets
Total current assets
Non-current assets
Net property, plant, and equipment
Investments
Others assets
Total non-current assets
Total assets
Liabilities and net assets
Current liabilities
Accounts payable
Donors
Employees
Others*
Accruals and provisions
Total current liabilities
Long-term liabilities
Total liabilities
Net assets
Unrestricted
Unrestricted net assets excl. fixed assets
Fixed assets
Unrestricted net assets
Restricted
Total net assets
Center financial performance indicators
Traditionally, CGIAR uses five financial indicators to monitor the financial health of Centers, and the
Consortium Office is continuing with these indicators. These are the long-term financial stability ratio,
which aims to measure the adequacy of an organization’s reserves; the short-term solvency ratio, which
aims to monitor the liquidity of a Center and its ability to operate in the short term; the indirect cost ratio,
www.cgiar.org
23
Financial Report 2012
which aims to measure the efficiency of a Center’s support functions; the management of donor
receivable/payable ratio, which measures cash flow from donors; and the external audit opinion. Set out
below are the indicators and how individual Centers measure up. As noted on page 7 all of the centers
received an unqualified audit opinion. The donor receivable/payable ratio is 0.38.
Long-term financial stability
The measure of the long-term financial stability of a Center is computed as unrestricted net assets minus
net fixed assets, divided by per-day operating expenses. The minimum recommended acceptable range is
75 to 90 days, and trends may be used to evaluate how a Center is performing over a period of time. Set
out in Figures 8 and 9 are the absolute level of reserves held by Centers and the number of reserve days
per Center.
Figure 8: Unrestricted net assets excluding fixed assets by Center
35
30
US$ million
25
20
15
10
5
0
www.cgiar.org
24
Financial Report 2012
Figure 9: Available reserves expressed in days
250
200
150
237
215
178
164
155
147
142
136
104
100
100
91
106
78
72
45
50
31
0
Figure 10: Liquidity expressed in days
300
250
200
150
100
2011
2012
50
0
www.cgiar.org
25
Financial Report 2012
Liquidity
Liquidity is an organization’s ability to meet its short-term spending requirements. Two primary indicators
of liquidity are current ratio and working capital. Current ratio is current assets divided by current liabilities,
represented as a number. This liquidity measure is comparable across organizations, regardless of their
size, because it is a relative figure. Working capital expressed in terms of future spending requirements is
useful for such purposes. The Centers’ liquidity levels hinge to some extent on the pattern of members’
disbursements, which occur throughout the calendar year.
Figure 11: Current ratio by Center for 2012
3.0
2.5
2.5
2.0
2.0
1.5
1.0
1.8
1.7
1.6
1.4
1.4
1.4
1.4
1.3
1.3
1.2
1.1
1.1
1.0
0.5
-
Indirect cost ratio
The indirect cost ratio indicator is the ratio of indirect costs to direct costs (indirect costs divided by direct
costs). In 2012, CGIAR’s indirect cost ratio is an average of 15%, one percentage point lower than 2011.
www.cgiar.org
26
Financial Report 2012
Figure 12: Indirect cost ratio by Center
25%
20%
15%
10%
5%
2012
2011
0%
www.cgiar.org
27
Financial Report 2012
Annex tables
Table A1.1: CGIAR grant income for the approved research agenda
CGIAR Fund (Window 1 & 2)
Challenge Programs
Window 3 and bilateral contributions by group of donor
Europe
Austria
Belgium
Denmark
European Commission
Finland
France
Germany
Ireland
Italy
Luxembourg
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
Sub-total
North America
Canada
United States of America
Sub-total
Pacific Rim
Australia
Japan
Korea, Republic of
New Zealand
Sub-total
Developing countries
China
Colombia
Egypt, Arab Republic of
India
Iran, Islamic Republic of
Libya
Malaysia
Mexico
Morocco
Nigeria
Peru
Philippines
Turkey
Uganda
Sub-total
Foundations
Bill & Melinda Gates Foundation
Ford Foundation
IDRC
Kellogg Foundation
Rockefeller Foundation
Syngenta Foundation
Sub-total
1972-2008
2009
2010
2011
187
60
2012
284
61
Total
471
121
36
137
192
490
52
125
394
48
148
10
320
205
3
30
247
371
510
3,316
2
11
6
41
5
5
24
10
6
1
15
16
0
3
15
20
42
220
2
12
6
43
4
5
21
11
4
1
15
22
1
2
12
22
49
233
3
14
20
2
1
21
6
1
1
7
6
0
1
4
12
3
103
2
6
0
22
3
1
20
7
1
0
7
5
0
0
11
11
10
107
46
179
204
615
66
137
480
81
160
13
363
254
5
36
289
436
614
3,979
501
1,396
1,897
42
79
121
40
86
127
7
59
67
9
90
99
601
1,710
2,311
182
615
19
12
827
13
16
2
2
33
22
16
2
2
42
29
13
2
0
44
24
14
2
40
271
674
25
16
986
16
26
11
37
21
0
17
3
30
5
9
3
3
182
3
1
1
7
1
4
1
1
9
0
0
1
0
1
1
0
0
16
0
4
0
1
1
1
0
1
23
3
2
1
10
1
1
0
16
2
0
1
1
1
38
4
2
0
8
1
0
0
31
0
3
0
1
0
0
52
31
31
13
72
23
1
1
69
3
36
7
13
5
5
311
66
59
7
109
6
247
1
4
0
2
2
9
71
0
3
0
1
3
80
71
0
3
0
1
4
79
70
0
1
0
1
73
213
68
69
8
115
15
487
www.cgiar.org
28
Financial Report 2012
International and regional organizations
ADB
AfDB
Arab Fund
FAO
Gulf Cooperation Council
IDB
IFAD
OPEC Fund
UNDP
UNEP
World Bank
Sub-total
Total
Others (analysis for 2012 available in Annex Table 2.3)
60
20
25
18
2
174
121
18
163
43
1,146
1,789
8,258
452
Total
8710
*From 2012 onwards, all inter-Center activities have been eliminated at Center level
3
1
1
6
1
2
9
1
2
5
50
80
478
128
2
1
2
5
0
1
11
1
1
3
50
77
582
91
3
1
2
5
1
0
22
2
5
41
618
95
3
4
2
2
0
1
15
1
2
3
34
747
113
72
27
33
35
4
178
177
20
166
55
1,254
2,021
10,684
725
606
673
713
860
11,301
www.cgiar.org
29
Financial Report 2012
Table A1.2: CGIAR grant income for the approved research agenda by Center
US$ million
Centers
AfricaRice
Bioversity
CIAT
CIFOR
CIMMYT
CIP
ICARDA
ICRISAT
IFPRI
IITA
ILRI
IRRI
ISNAR
IWMI
World Agroforestry
WorldFish
Less inter-Center activities*
1972–2008
210
467
890
201
906
533
620
794
481
869
828
857
157
242
377
192
-49
2009
22
36
48
24
49
33
32
48
63
49
55
48
2010
22
40
56
27
59
34
39
60
71
51
41
57
2011
22
36
60
30
80
33
36
63
81
47
39
76
2012
23
36
69
41
115
43
38
55
84
62
51
85
28
34
17
-20
30
40
17
-18
34
42
17
-21
39
51
26
626
675
818
11,257
17
643
30
673
9
684
29
713
14
832
29
861
134
11,391
174
11,564
Total
8,575
564
System-level
System-level activities
75
18
Total funding to the agreed agenda
8,650
582
plus Challenge Program Partners
62
24
Total CGIAR Program
8,712
606
*As from 2012, all inter-Center activities have been eliminated at Center level
Total
299
614
1,123
323
1,209
676
764
1,020
780
1,078
1,013
1,123
157
374
543
269
-108
www.cgiar.org
30
Financial Report 2012
Table A2.1: Funding to the agreed research agenda by donor group by Center, 2012
US$ million
Bioversity
CIAT
CIFOR
CIMMYT
CIP
ICARDA
ICRISAT
IFPRI
IITA
ILRI
IRRI
IWMI
ICRAF
WorldFish
Total
Window 3 and bilateral
contributions by group of donor
Europe
Austria
Belgium
Denmark
European Commission
Finland
France
Germany
Ireland
Italy
Luxembourg
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
Sub-total
North America
Canada
United States of America
Sub-total
Pacific Rim
Australia
Japan
Korea, Republic of
New Zealand
Sub-total
AfricaRice
Members
CGIAR Fund (Window 1 & 2)
Total Window 1 & 2 Funding
less payments to other CGIAR
Centers
Net funding from W1/2 to CRPs
Challenge Program
10
20
64
(35)
30
(15)
29
(4)
30
(13)
18
(5)
25
(6)
27
(13)
19
(3)
20
(3)
38
(13)
29
(10)
20
10
(0)
388
(120)
10
1
20
28
10
15
26
3
17
13
20
2
14
7
16
18
1
25
3
19
5
20
9
270
32
0
3
0
1
0
1
1
0
0
2
1
0
1
0
2
0
1
2
2
0
1
2
0
0
0
2
1
7
0
1
1
1
2
1
2
1
4
1
0
1
0
0
3
0
1
9
4
0
6
19
1
-
3
1
4
3
3
1
8
8
0
6
6
0
0
0
0
1
1
0
8
1
0
4
4
1
1
2
8
0
2
1
1
2
1
0
3
0
0
0
1
7
5
7
4
12
12
3
3
6
0
9
9
0
2
2
1
4
5
6
6
9
90
99
1
0
4
7
1
1
0
1
0
2
0
1
12
1
1
2
0
1
0
1
1
2
1
1
4
7
5
0
6
2
10
4
4
0
6
6
27
27
5
1
0
0
1
6
1
1
0
2
3
0
1
1
0
0
0
1
0
1
0
0
2
0
0
3
0
2
6
6
(0)
1
11
2
6
0
22
3
1
20
7
1
0
7
5
0
0
11
11
10
107
0
0
0
1
0
0
1
0
1
1
1
1
2
1
0
24
14
2
40
www.cgiar.org
31
Financial Report 2012
Developing countries
China
Colombia
Egypt, Arab Republic of
India
Iran, Islamic Republic of
Libya
Malaysia
Mexico
Morocco
Nigeria
Peru
Philippines
Turkey
Uganda
Sub-total
Foundations
Bill & Melinda Gates Foundation
Ford Foundation
IDRC
Kellogg Foundation
Rockefeller Foundation
Syngenta Foundation
Sub-total
International and regional
organizations
ADB
AfDB
Arab Fund
FAO
Gulf Cooperation Council
IDB
IFAD
OPEC Fund
UNDP
UNEP
World Bank
Sub-total
Others (analysis in Table A2.3)
Center only total
1
0
2
1
0
1
0
0
0
31
0
0
-
0
1
0
0
6
0
0
0
0
0
0
3
0
1
2
-
4
0
32
1
15
7
2
6
0
3
0
4
0
0
12
5
7
0
0
16
2
2
0
0
0
0
2
1
0
0
0
0
0
0
0
0
4
0
15
1
7
0
0
0
0
0
0
1
1
0
1
1
1
0
0
0
5
22
1
0
3
3
36
0
0
2
14
69
0
1
2
41
0
2
17
115
2
3
43
-
12
6
0
0
1
2
0
0
0
7
0
3
0
0
1
0
17
2
2
0
0
0
3
0
0
1
1
0
6
4
38
0
1
3
56
2
4
17
86
0
3
17
65
1
1
1
0
2
10
50
3
4
83
1
0
0
2
0
0
0
1
0
2
0
2
0
0
0
2
2
39
0
3
11
49
0
1
1
25
4
2
0
8
1
0
0
31
0
3
0
1
0
0
52
70
0
1
0
1
73
3
4
2
2
0
1
15
1
2
3
34
113
818
www.cgiar.org
32
Financial Report 2012
Table A2.2: W3 and bilateral donors >US$3m in 2012
Donor
AfDB
ADB
Australia
Belgium
Bill & Melinda Gates Foundation
Canada
China
CFC
European Commission
Finland
Germany
IFAD
India
Ireland
Japan
Mexico
Netherlands
Nigeria
Norway
Sweden
Switzerland
United Kingdom
United States of America
Wageningen University
World Bank
Others <US$2m
Total
CRP
Non-CRP
Total
Window 3
2.6
78.4
Bilateral
4.1
3.3
21.0
5.8
47.5
9.6
1.8
3.2
16.8
1.0
20.9
12.7
7.2
4.5
7.9
30.9
6.7
2.9
5.5
11.0
10.9
3.4
64.0
5.8
3.8
185.9
498.0
Total
4.1
3.3
23.6
5.8
70.2
9.6
3.7
3.2
22.1
3.2
20.9
12.7
7.6
6.5
14.3
30.9
6.7
2.9
5.5
11.0
11.1
9.6
90.0
5.8
3.8
188.4
576.4
56.8
21.6
78.4
383.0
115.0
498.0
439.8
136.6
576.4
2.7
22.7
1.9
5.3
2.2
0.4
2.0
6.4
0.1
6.2
26.0
www.cgiar.org
33
Financial Report 2012
Table A2.3: Breakdown of other donors 2012
US$ million
Total
System
entities
WorldFish
ICRAF
IWMI
IRRI
ILRI
IITA
IFPRI
ICRISAT
ICARDA
CIP
CIMMYT
CIFOR
CIAT
Bioversity
AfricaRice
Members
CGIAR Fund legacy
programs
Developing countries
other
Europe other
Pacific Rim other
Foundations other
International and
regional organizations
Multi donor projects
Universities and other
academic institutions
Private sector
Other small donations
Total other
1
1
0
0
0
1
0
0
0
0
0
1
2
7
1
1
2
0
5
0
0
0
2
1
1
3
2
1
1
1
3
1
1
1
1
1
0
2
1
6
4
0
0
5
1
7
0
0
2
5
7
1
0
1
1
14
1
1
17
1
0
0
4
6
1
2
1
0
17
1
0
10
1
1
4
0
2
0
3
3
0
0
3
17
4
0
0
2
5
0
0
22
1
19
1
13
1
0
28
6
0
0
1
18
7
113
11
-
www.cgiar.org
34
Financial Report 2012
Table A3.1: CGIAR expenditure by Center
US$ million
2008
2009
2010
2011
2012
AfricaRice
11
20
20
21
22
Bioversity
38
36
39
36
37
CIAT
47
47
56
61
68
CIFOR
21
23
25
28
34
CIMMYT
42
44
56
73
110
CIP
28
32
33
34
44
ICARDA
32
33
38
37
46
ICRISAT
48
50
61
65
56
IFPRI
48
58
67
80
84
IITA
51
51
52
47
75
ILRI
43
57
43
43
54
IRRI
41
50
57
74
84
IWMI
25
26
27
32
40
World Agroforestry
28
35
37
42
53
WorldFish
21
18
16
17
27
524
580
627
690
835
16
19
17
9
14
(16)
(20)
(18)
(21)
0
(1)
(0)
(12)
14
524
579
627
678
849
18
25
30
29
29
542
603
657
707
878
Agreed agenda
System level
System-level activities
less inter-Center activities*
Sub-total system level
Total
plus Challenge Program Partners
Total CGIAR Program
*As from 2012, inter-Center activities have been eliminated at Center level
www.cgiar.org
35
Financial Report 2012
Table A3.2: Centers' research agenda expenditure by region, 2012
US$ million and percentages
Expenditure
Sub-Saharan
Asia
Latin America
CWANA*
US$
%
US$
%
US$
%
US$
%
US$
AfricaRice
22
100%
22
0%
0
0%
0
0%
0
Bioversity
37
36%
13
29%
4
22%
8
12%
4
CIAT
68
43%
29
14%
10
43%
29
0%
0
CIFOR
34
37%
13
34%
11
29%
10
0%
0
110
51%
56
25%
28
18%
20
6%
7
CIP
44
63%
28
19%
8
18%
8
0%
0
ICARDA
46
13%
6
8%
4
2%
1
77%
35
ICRISAT
56
49%
28
51%
29
0%
0
0%
0
IFPRI
84
50%
42
33%
28
13%
11
4%
3
IITA
75
100%
75
0%
0
0%
0
0%
0
ILRI
54
61%
33
22%
12
9%
5
8%
4
IRRI
84
29%
24
62%
52
9%
8
1%
0
IWMI
40
56%
27
34%
13
5%
2
5%
2
World Agroforestry
53
62%
33
31%
16
7%
4
0%
0
WorldFish
27
47%
13
44%
12
1%
0
8%
2
833
52.9%
441
27.1%
226
12.6%
105
7.0%
58
CIMMYT
Sub-total
System level
System level
Challenge Program
Partners
14
29
Total CGIAR Program
876
*Central and West Asia and North Africa
www.cgiar.org
36
Financial Report 2012
Table A3.3: Centers' research agenda expenditure by object, 2012
US$ million
AfricaRice
Bioversity
CIAT
CIFOR
CIMMYT
CIP
ICARDA
ICRISAT
IFPRI
IITA
ILRI
IRRI
IWMI
World Agroforestry
WorldFish
Sub-total
System level
System offices
Challenge Program Partners
Total CGIAR Program
AfricaRice
Bioversity
CIAT
CIFOR
CIMMYT
CIP
ICARDA
ICRISAT
IFPRI
IITA
ILRI
IRRI
IWMI
World Agroforestry
WorldFish
Total Center level
Total
22
37
68
34
110
44
46
56
84
75
54
84
40
53
27
833
Personnel
9
16
29
14
33
19
15
23
27
23
18
28
16
20
14
303
Supplies
7
12
16
12
32
13
19
23
30
39
22
30
14
16
7
290
Collaboration
3
7
16
5
25
6
6
4
21
4
8
17
7
7
3
139
Travel
2
1
5
3
5
4
4
4
5
4
4
4
3
7
3
58
Depreciation
2
0
2
1
15
2
2
3
1
5
1
6
1
3
0
43
Total
22
37
68
34
110
44
46
56
84
75
54
84
40
53
27
Personnel
38%
44%
43%
41%
30%
43%
32%
40%
32%
31%
34%
33%
40%
38%
51%
Supplies
31%
32%
23%
35%
29%
30%
41%
41%
35%
51%
40%
35%
35%
31%
27%
Collaboration
14%
18%
25%
15%
23%
14%
14%
6%
25%
6%
16%
20%
17%
13%
12%
Travel
9%
3%
7%
8%
5%
8%
9%
7%
6%
6%
7%
5%
7%
14%
10%
Depreciation
8%
1%
3%
2%
13%
5%
4%
6%
1%
6%
2%
7%
2%
5%
0%
833
36%
35%
17%
7%
5%
14
29
876
www.cgiar.org
37
Financial Report 2012
Table A3.4: Centers’ staffing
2008
2009
2010
2011
2012
International
Other
International
Other
International
Other
International
Other
International
Other
AfricaRice
47
237
56
249
58
270
59
255
51
224
Bioversity
71
187
70
180
60
156
60
198
62
148
CIAT
82
645
92
643
95
692
90
700
88
744
CIFOR
43
138
40
131
52
131
72
125
73
133
CIMMYT
77
521
85
521
101
542
119
679
191
811
CIP
59
456
64
483
62
520
90
700
79
620
ICARDA
93
426
93
432
91
515
93
525
89
324
ICRISAT
64
1,099
73
1,031
82
1,108
73
1,146
76
1,162
IFPRI
107
125
118
228
132
245
146
316
149
328
IITA
103
968
97
882
100
857
102
881
116
958
ILRI
83
617
110
573
102
546
103
482
108
485
IRRI
149
827
134
921
131
998
133
1,080
129
1,127
IWMI
86
178
91
174
97
185
106
196
113
202
World
Agroforestry
50
259
72
259
78
307
77
317
60
393
WorldFish
49
221
43
215
37
209
42
201
53
290
1,163
6,904
1,238
6,922
1,278
7,281
1,365
7,801
1,437
7,949
Total
www.cgiar.org
38
Financial Report 2012
Table A4.1: Centers' financial position, December 31, 2012
US$ million
ICRISAT
IFPRI
IITA
ILRI
IRRI
IWMI
World
Agroforestry
WorldFish
Total
25
20
691
17
13
1
2
1
0
8
0
1
1
4
9
1
2
0
0
3
0
2
0
0
11
0
3
0
1
4
0
1
132
4
55
5
13
1
0
1
ICARDA
40
CIP
50
CIMMYT
73
CIFOR
19
CIAT
59
Bioversity
Total assets
12
AfricaRice
Assets
Current assets
Cash and cash
equivalents
Accounts
receivable
Donors
Employees
Others
Inventories
Prepaid expenses
Other current
assets
Total current
assets
Non-current
assets
Net property,
plant, and
equipment
Investments
Other assets
Total noncurrent assets
8
179
40
38
72
32
22
10
0
0
0
0
13
15
1
2
1
0
3
1
5
13
3
0
7
0
4
10
0
4
18
0
5
1
0
1
0
1
1
0
1
1
2
20
193
59
47
88
47
36
38
76
35
88
63
46
41
25
902
0
1
7
20
0
2
41
6
0
2
6
55
5
4
29
12
7
2
6
15
0
0
12
24
-
110
143
8
3
0
1
28
5
41
6
2
66
33
12
7
36
2
20
0
261
20
195
86
52
129
53
38
104
110
47
96
99
48
61
25
1,163
www.cgiar.org
39
Financial Report 2012
Liabilities and net
assets
Current liabilities
Accounts payable
Donors
In-trust accounts
Employees
Others
Accruals and
provisions
Total current
liabilities
Long-term liabilities
Long-term loan
Others
Total long-term
liabilities
Total liabilities
Net assets
Unrestricted
Unrestricted net
assets excluding
fixed assets
Fixed assets
Unrestricted net
assets
Restricted
Total net assets
Total liabilities and
net assets
3
1
1
9
2
163
20
16
46
16
10
31
68
15
49
30
12
17
10
351
0
33
1
4
0
21
4
6
2
21
7
19
5
10
2
4
17
2
12
1
2
2
23
315
4
2
5
2
1
0
6
4
11
0
6
8
1
8
3
63
8
175
58
23
66
37
26
58
85
30
61
56
26
29
15
752
-
7
3
5
10
2
3
13
-
-
4
-
3
6
-
8
7
183
3
61
5
28
10
76
2
39
3
29
13
71
85
30
4
65
56
3
29
6
34
15
55
807
12
0
10
1
18
7
21
2
12
41
8
6
8
2
23
6
20
4
5
12
23
7
30
12
17
2
21
6
10
0
242
110
13
13
12
12
25
25
24
24
53
53
14
14
10
10
29
4
33
24
24
18
18
31
31
43
43
19
19
27
27
10
10
352
4
356
20
195
86
52
129
53
38
104
110
47
96
99
48
61
25
1,163
55
www.cgiar.org
40
Financial Report 2012
Table A4.2: Additions to property, plant, and equipment by Center
US$ million
2007
2008
2009
2010
2011
2012
AfricaRice
0.6
0.3
1.2
1.2
0.1
1.7
Bioversity
0.3
0.5
0.3
0.5
0.3
0.4
CIAT
1.0
2.7
2.6
2.6
2.9
3.7
CIFOR
0.6
0.4
0.7
0.7
1.1
0.7
CIMMYT
1.4
2.0
4.6
4.9
5.7
37.9
CIP
0.9
1.0
2.0
2.2
1.6
3.7
ICARDA
0.5
0.7
1.5
1.3
1.5
1.7
ICRISAT
1.0
1.1
3.1
2.8
2.3
3.8
IFPRI
2.5
0.4
1.2
0.6
1.2
0.7
IITA
1.0
1.3
2.3
5.3
0.6
3.5
ILRI
4.3
7.4
6.7
2.5
2.4
1.7
IRRI
3.6
2.0
3.2
4.6
5.2
6.6
IWMI
0.2
0.3
0.5
0.4
1.0
0.9
World Agroforestry
0.5
0.8
1.0
0.9
1.7
2.2
WorldFish
0.3
0.3
0.1
0.0
0.0
0.0
18.7
21.2
30.9
30.4
27.6
69.1
Total
www.cgiar.org
41
Financial Report 2012
Table A5.1: CGIAR expenditure1
US$ million
1972-2008
US$
%
2009
US$
%
2010
US$
%
2011
US$
%
2012
US$
%
Center
AfricaRice
254
3%
20
3%
20
3%
21
3%
22
3%
Bioversity
486
5%
36
6%
39
6%
36
5%
37
4%
CIAT
990
10%
47
8%
56
9%
61
9%
68
8%
CIFOR
198
2%
23
4%
25
4%
28
4%
34
4%
CIMMYT
1,017
10%
44
8%
56
9%
73
11%
110
13%
CIP
591
6%
32
5%
33
5%
34
5%
44
5%
ICARDA
691
7%
33
6%
38
6%
37
5%
46
5%
ICRISAT
897
9%
50
9%
61
10%
65
9%
56
7%
IFPRI
512
5%
58
10%
67
11%
80
12%
84
10%
IITA
1,089
11%
51
9%
52
8%
47
7%
75
9%
ILRI
896
9%
57
10%
43
7%
43
6%
54
6%
IRRI
1,063
11%
50
9%
57
9%
74
11%
84
10%
ISNAR2
193
2%
0
0%
0
0%
0%
0%
IWMI
255
3%
26
4%
27
4%
32
5%
40
5%
World Agroforestry
384
4%
35
6%
37
6%
42
6%
53
6%
WorldFish
201
2%
18
3%
16
3%
17
2%
27
3%
Total
9,717 100%
580
100%
627 100%
688
100%
834 100%
Region
Sub-Saharan Africa
4,199
43%
294
51%
313
50%
323
48%
441
53%
Asia
2,974
31%
165
29%
181
30%
229
33%
226
27%
Latin America and
the Caribbean
1,492
15%
75
13%
82
13%
84
12%
105
13%
Central and West
Asia and North
Africa
1,052
11%
47
7%
51
7%
52
7%
61
7%
Total
9,717 100%
580
100%
627 100%
688
100%
834 100%
Object
Personnel
4,890
50%
245
42%
268
43%
296
43%
303
36%
Collaboration and
partnership costs Others
397
4%
105
18%
112
18%
110
16%
139
17%
Supplies and
services
3,084
32%
156
27%
173
27%
206
30%
291
35%
Travel
691
7%
41
7%
48
8%
48
7%
58
7%
Depreciation
655
7%
33
6%
26
4%
28
4%
43
5%
Total
9,717 100%
580
100%
627 100%
688
100%
834 100%
1This data is aggregated at the Center level
2The International Service for National Agricultural Research (ISNAR) was subsumed in part under IFPRI after 2004
Total
US$
%
338
634
1,222
307
1,300
733
844
1,129
801
1,315
1,093
1,329
193
380
550
279
12,447
3%
5%
10%
2%
10%
6%
7%
9%
6%
11%
9%
11%
2%
3%
4%
2%
100%
5,570
3,775
45%
30%
1,838
15%
1,264
12,447
10%
100%
6,002
48%
863
7%
3,910
886
784
12,446
31%
7%
6%
100%
www.cgiar.org
42
Financial Report 2012
Table A6.1: CRP highlights
US$ million
CRP:
Lead Center:
Duration:
Start date:
Approved budget
Approved financing
By major donor
CGIAR Window 1/2
Australia
IFAD
India
AFESD
Others <US$1 m
Dryland Systems
ICARDA
3 years
July 2012*
CGIAR Fund
Window 1/2 Window 3
10.0
10.0
Center own
4.0
0.5
0.4
0.4
1.8
1.0
0.4
0.7
9.1
2.8
2.8
2.5
0.2
0.1
2.8
Total
2011
Total
34.5
44.5
44.5
2.6
2.6
2.0
1.4
10.0
18.6
9.1
2.6
2.6
2.0
1.4
13.1
30.8
-
9.1
2.6
2.6
2.0
1.4
13.1
30.8
-
16.4
0.6
0.6
0.6
5.8
3.5
1.0
2.2
30.8
9.1
9.1
By participant
ICARDA
Bioversity
CIAT
CIP
ICRISAT
ILRI
IWMI
World Agroforestry
2012
Bilateral
9.9
0.2
0.0
0.1
4.1
2.4
0.6
1.2
18.6
0.3
0.3
0.3
16.4
0.6
0.6
0.6
5.8
3.5
1.0
2.2
30.8
*Inception phase
www.cgiar.org
43
Financial Report 2012
Table A6.2: CRP highlights
US$ million
CRP:
Lead Center:
Duration:
Start date:
Approved budget
Approved financing
By major donor
CGIAR Window 1/2
USAID
Sweden
Nigeria
Others <US$1 m
Integrated Systems for the Humid Tropics
IITA
3 years
July 2012
CGIAR Fund
Window 1/2 Window 3
11.8
7.3
Center own
2.2
4.3
0.2
0.5
0.4
1.3
0.3
0.2
7.2
0.7
2.9
2.1
0.0
0.1
0.5
0.3
2.9
Total
2011
Total
12.2
24.0
24.0
0.7
2.2
1.1
5.9
9.9
0.2
0.2
7.2
2.9
2.2
1.1
6.8
20.2
-
7.2
2.9
2.2
1.1
6.8
20.2
0.2
0.2
13.6
0.2
1.9
1.6
1.8
0.3
0.7
20.2
-
13.6
0.2
1.9
1.6
1.8
0.3
0.7
20.2
7.2
7.2
By participant
IITA
Bioversity
CIAT
CIP
ILRI
IWMI
World Agroforestry
2012
Bilateral
7.2
1.3
0.7
0.2
0.0
0.3
9.9
www.cgiar.org
44
Financial Report 2012
Table A6.3: CRP highlights
US$ million
CRP:
Lead Center:
Duration:
Start date:
Approved budget
Approved financing
By major donor
CGIAR Window 1/2
USAID
Australia
Sweden
Others <US$1 m
By participant
WorldFish
Bioversity
IWMI
Aquatic Agricultural Systems
WorldFish
3 years
July 2011
CGIAR Fund
Window 1/2
Window 3
9.7
9.7
2012
Bilateral
Center own
Total
2011
Total
8.8
18.5
8.7
4.4
27.2
-
7.5
6.2
1.5
1.4
3.5
20.1
2.6
5.2
1.5
1.4
3.5
11.6
10.1
6.2
1.5
1.4
7.0
26.1
-
19.3
0.3
0.5
20.1
7.5
1.0
7.5
1.0
7.1
0.2
0.2
7.5
1.0
1.0
11.2
0.1
0.3
11.6
3.5
6.0
6.0
6.0
25.3
0.3
0.5
26.1
www.cgiar.org
45
Financial Report 2012
Table A6.4: CRP highlights
US$ million
CRP:
Lead Center:
Duration:
Start date:
Approved budget
Approved financing
By major donor
CGIAR Window 1/2
USAID/World Bank
USAID
Bill &Melinda Gates
Foundation
GTZ
European
Commission
World Bank
IFAD
SIDA
Others <US$1 m
Policies, Institutions and Markets
IFPRI
3 years
January 2012
CGIAR Fund
Window 1/2
Window 3
30.3
27.0
50.7
Center own
Total
1.0
81.9
81.9
15.2
17.5
7.9
15.2
15.2
By participant
IFPRI
Bioversity
CIAT
CIP
ICARDA
ICRISAT
IITA
ILRI
World Agroforestry
WorldFish
2012
Bilateral
8.8
1.0
0.7
0.7
0.0
1.6
0.5
1.1
0.6
0.1
15.2
2011
Total
7.5
10.0
7.9
15.2
17.5
7.9
1.7
4.1
5.8
5.8
3.3
3.3
3.3
1.8
1.8
1.8
1.5
1.5
1.0
19.3
50.4
1.5
1.5
1.0
19.8
75.3
-
1.5
1.5
1.0
19.8
75.3
-
58.6
2.0
1.8
2.7
0.0
5.3
1.8
1.5
0.9
0.7
75.3
0.3
9.5
9.5
9.5
0.2
0.2
40.3
1.0
1.1
2.0
3.7
1.3
0.4
0.1
0.6
50.4
0.2
0.2
58.6
2.0
1.8
2.7
0.0
5.3
1.8
1.5
0.9
0.7
75.3
www.cgiar.org
46
Financial Report 2012
Table A6.5: CRP highlights
US$ million
CRP:
Lead Center:
Duration:
Start date:
Wheat
CIMMYT
3 years
January 2012
Approved budget
Approved financing
CGIAR Fund
Window 1/2
Window 3
13.6
13.0
By major donor
CGIAR Window 1/2
Mexico
USDA
Cornell
IRRI
GRDC
Others <US$1 m
By participant
CIMMYT
ICARDA
2012
Bilateral
Center own
Total
2011
Total
38.4
52.0
52.0
11.4
9.7
2.9
4.1
2.2
1.4
9.2
40.7
-
11.4
9.7
2.9
4.1
2.2
1.4
9.2
40.7
34.0
6.7
40.7
-
34.0
6.7
40.7
11.4
11.4
2.3
2.3
9.7
2.9
4.1
2.2
1.4
6.8
27.0
9.7
1.7
11.4
1.0
1.3
2.3
23.3
3.7
27.0
www.cgiar.org
47
Financial Report 2012
Table A6.6: CRP highlights
US$ million
CRP:
Lead Center:
Duration:
Start date:
Maize
CIMMYT
3 years
July 2011
Approved budget
Approved financing
CGIAR Fund
Window 1/2
Window 3
14.9
14.5
By major donor
CGIAR Window 1/2
SAGARPA (Mexico)
Gates Foundation
ACIAR (Australia)
SDC (Switzerland)
USAID
AATF
IRRI
HarvestPlus
IFAD
SFSA
Others <US$1 m
By participant
CIMMYT
IITA
2012
Bilateral
Total
2011
Total
41.8
56.7
25.7
7.1
82.4
13.5
19.5
16.7
6.7
3.0
2.9
1.9
1.4
1.3
1.3
1.3
4.8
74.2
3.4
25.5
28.9
16.9
19.5
16.7
6.7
3.0
2.9
1.9
1.4
1.3
1.3
1.3
30.2
103.1
67.6
6.5
74.2
25.3
3.5
28.9
93.0
10.1
103.1
13.5
13.5
9.2
19.5
7.5
6.7
3.0
2.9
1.9
1.4
1.3
1.3
1.3
4.8
51.5
11.8
1.7
13.5
7.3
1.9
9.2
48.5
3.0
51.5
9.2
Center own
www.cgiar.org
48
Financial Report 2012
Table A6.7: CRP highlights
US$ million
CRP:
Lead Center:
Duration:
Start date:
Approved budget
Approved financing
By major donor
CGIAR Window 1/2
Gates Foundation
Japan
USA
European
Commission
Australia
Switzerland
CGIAR Centers IRRI
ADB
Germany
IFAD
India
Chinese Academy of
Agriculture
HarvestPlus
Canada
FLAR
Korea
Others <US$1 m
Rice
IRRI
5 years
January 2011
Center own
Total
2011
Total
27.4
1.2
89.0
85.8
34.9
174.9
5.4
5.2
35.4
15.7
9.3
5.6
34.3
15.7
3.9
0.4
69.7
15.7
9.3
5.6
1.5
2.0
3.5
3.5
0.3
2.8
2.1
1.8
1.8
1.5
1.5
1.1
2.8
2.1
1.8
1.8
1.5
1.5
1.3
2.8
2.1
1.8
1.8
1.5
1.5
1.3
1.3
1.3
1.3
1.0
1.1
1.1
1.0
10.8
50.9
1.2
1.1
1.1
1.0
11.0
99.1
62.9
97.2
1.2
1.1
1.1
1.0
73.8
196.3
8.7
2.4
39.9
50.9
19.0
6.4
73.7
99.1
20.4
6.5
70.3
97.2
39.3
12.9
144.0
196.3
CGIAR Fund
Window 1/2
Window 3
60.4
34.9
35.4
0.2
35.4
By participant
AfricaRice
CIAT
IRRI
2012
Bilateral
8.7
4.0
22.7
35.4
0.2
12.7
1.6
11.1
12.7
-
www.cgiar.org
49
Financial Report 2012
Table A6.8: CRP highlights
US$ million
CRP:
Lead Center:
Duration:
Start date:
Roots, Tubers and Bananas
CIP
3 years
January 2012
Approved budget
Approved financing
CGIAR Fund
Window 1/2 Window 3
38.3
33.7
By major donor
CGIAR Window 1/2
Gates Foundation
USAID
Belgium
AFDB
Nigeria
Others <US$1m
By participant
CIP
Bioversity
CIAT
IITA
22.3
2.6
2012
Bilateral
Center own
Total
19.1
0.9
58.3
58.3
22.3
6.9
6.4
1.4
1.3
1.0
11.9
51.2
-
22.3
6.9
6.4
1.4
1.3
1.0
11.9
51.2
26.1
9.3
4.6
11.2
51.2
-
26.1
9.5
4.6
11.2
51.3
22.3
2.6
4.3
6.4
1.4
1.3
1.0
11.9
26.3
9.1
5.8
2.9
4.5
22.3
1.0
0.1
0.1
1.4
2.6
16.0
3.4
1.6
5.3
26.3
-
2011
Total
www.cgiar.org
50
Financial Report 2012
Table A6.9: CRP highlights
US$ million
CRP:
Lead Center:
Duration:
Start date:
Approved budget
Approved financing
By major donor
CGIAR Window 1/2
Gates Foundation
USAID
CIDA
India
GCP
Others <US$1 m
By participant
ICRISAT
CIAT
ICARDA
IITA
Grain Legumes
ICRISAT
3 years
July 2012
CGIAR Fund
Window 1/2
Window 3
10.1
10.1
2012
Bilateral
Center own
Total
2011
Total
9.3
19.4
19.4
7.5
4.4
1.8
1.7
1.7
1.0
4.4
22.5
-
7.5
4.4
1.8
1.7
1.7
1.0
4.4
22.5
10.6
4.8
2.2
4.9
22.5
-
10.6
4.8
2.2
4.9
22.5
7.5
4.4
7.5
4.4
1.8
1.7
1.7
1.0
4.4
10.6
3.0
1.4
1.2
1.8
7.5
2.6
0.8
0.3
0.8
4.4
5.0
2.6
0.7
2.3
10.6
-
www.cgiar.org
51
Financial Report 2012
Table A6.10: CRP highlights
US$ million
CRP:
Lead Center:
Duration:
Start date:
Approved budget
Approved financing
By major donor
CGIAR Window 1/2
Gates Foundation
Others <US$1 m
By participant
ICRISAT
ICARDA
Dryland Cereals
ICRISAT
3 years
July 2012
CGIAR Fund
Window 1/2
Window 3
5.3
5.3
2012
Bilateral
Center own
2.4
0.9
3.2
0.1
0.1
0.1
0.1
2011
Total
6.6
11.9
11.9
2.1
2.0
4.1
3.2
2.1
2.2
7.4
-
3.2
2.1
2.2
7.4
3.7
0.4
4.1
6.2
1.3
7.4
-
6.2
1.3
7.4
3.2
3.2
Total
-
www.cgiar.org
52
Financial Report 2012
Table A6.11: CRP highlights
US$ million
CRP:
Lead Center:
Duration:
Start Date:
Approved budget
Approved financing
By major donor
CGIAR Window 1/2
Switzerland
Others <US$1 m
By participant
ILRI
CIAT
ICARDA
WorldFish
Livestock and Fish
ILRI
3 years
January 2012
CGIAR Fund
Window 1/2
Window 3
11.9
15.2
2012
Bilateral
5.0
1.2
0.4
1.1
7.7
0.3
0.3
0.3
0.3
Total
Total
1.9
33.8
33.8
1.3
6.7
7.9
7.7
1.3
7.0
16.0
-
7.7
1.3
7.0
16.0
4.5
1.5
0.1
1.9
7.9
9.8
2.7
0.5
3.0
16.0
-
9.8
2.7
0.5
3.0
16.0
20.0
7.7
7.7
2011
Center own
-
www.cgiar.org
53
Financial Report 2012
Table A6.12: CRP highlights
US$ million
CRP:
Lead Center:
Duration:
Start date:
Agriculture for Nutrition and Health
IFPRI
3 years
January 2012
Approved budget
Approved financing
CGIAR Fund
Window 1/2
Window 3
32.8
17.2
By major donor
CGIAR Window 1/2
Family Health Inc.
Gates Foundation
USAID
IDRC
DFID
European
Commission
Others <US$1 m
Center own
Total
30.2
0.4
63.4
63.4
4.4
3.0
2.1
1.7
1.5
9.2
4.4
3.0
2.1
1.7
1.5
9.2
4.4
3.0
2.1
1.7
1.5
1.0
0.4
1.4
1.4
0.1
1.2
14.1
27.1
14.2
37.4
1.0
0.1
15.6
1.1
1.2
1.6
1.2
3.0
3.1
0.2
0.2
27.1
19.3
2.7
1.8
1.9
2.1
4.0
5.0
0.5
0.2
37.4
9.2
9.2
By participant
IFPRI
Bioversity
CIAT
CIP
ICRISAT
IITA
ILRI
World Agroforestry
WorldFish
2012
Bilateral
2.7
1.6
0.6
0.3
0.9
1.0
1.8
0.3
0.0
9.2
0.1
1.2
-
2011
Total
-
14.2
37.4
-
19.3
2.7
1.8
1.9
2.1
4.0
5.0
0.5
0.2
37.4
www.cgiar.org
54
Financial Report 2012
Table A6.13: CRP highlights
US$ million
CRP:
Lead Center:
Duration:
Start date:
Water, Land and Ecosystems
IWMI
3 years
January 2012
Approved budget
Approved financing
CGIAR Fund
Window 1/2
Window 3
55.4
29.0
By major donor
CGIAR Window 1/2
Gates Foundation
Wageningen University
Switzerland
IFAD
AusAid
AGRA
ACIAR
Others <US$1 m
By participant
IWMI
Bioversity
CIAT
CIP
ICARDA
ICRISAT
IFPRI
IITA
ILRI
World Agroforestry
WorldFish
2012
Bilateral
Center own
Total
27.3
0.7
83.4
83.4
0.1
0.1
22.4
6.7
4.3
4.0
3.7
1.8
1.1
1.0
11.0
56.1
-
22.4
6.7
4.3
4.0
3.7
1.8
1.1
1.0
11.0
56.1
-
29.7
2.5
9.1
0.4
2.6
2.3
1.0
3.2
1.9
3.1
0.2
56.0
22.4
1.4
1.4
1.4
22.4
14.7
1.9
1.1
0.4
0.8
1.0
0.5
0.2
0.2
1.5
0.1
22.4
0.9
5.1
5.3
4.3
2.7
2.2
1.8
1.1
1.0
10.0
28.4
3.4
11.7
0.6
7.9
0.3
1.6
1.3
0.5
1.6
1.6
1.5
0.1
28.4
1.4
0.1
5.1
0.1
0.1
29.7
2.5
9.1
0.4
2.6
2.3
1.0
3.2
1.9
3.1
0.2
56.0
2011
Total
www.cgiar.org
55
Financial Report 2012
Table A6.14: CRP highlights
US$ million
CRP:
Lead Center:
Duration:
Start date:
Forests, Trees and Agroforestry
CIFOR
3 years
July 2011
Approved budget
Approved financing
CGIAR Fund
Window 1/2 Window 3
25.7
27.9
By major donor
CGIAR Window 1/2
European Commission
Multi donor (MARS Inc.)
Norway
USAID
IFAD
African Development Bank
GIZ/BMZ
CIDA
ACIAR
Belgium
Others <US$1 m
Total
2011
Total
47.9
78.4
33.9
12.7
112.3
2.1
2.1
29.4
6.7
5.8
4.7
3.5
1.7
1.6
1.4
1.3
1.1
1.1
15.1
73.3
11.1
6.7
5.8
4.7
3.2
1.7
1.6
1.4
1.3
1.1
1.1
11.9
40.5
17.6
28.7
40.5
6.7
5.8
4.7
3.5
1.7
1.6
1.4
1.3
1.1
1.1
32.7
102.0
2.1
2.1
33.0
6.1
1.4
32.8
73.3
13.3
4.1
0.1
11.2
28.7
46.3
10.3
1.5
44.0
102.0
Center own
29.4
0.3
29.4
By participant
CIFOR
Bioversity
CIAT
World Agroforestry
2012
Bilateral
14.3
3.9
0.3
10.9
29.4
1.0
1.3
1.1
0.3
1.3
17.6
1.9
1.2
19.7
40.5
www.cgiar.org
56
Financial Report 2012
Table A6.15: CRP highlights
US$ million
CRP:
Lead Center:
Duration:
Start date:
Climate Change, Agriculture and Food Security
CIAT
5 years
January 2011
Approved budget
Approved financing
CGIAR Fund
Window 1/2
Window 3
56.1
41.4
By major donor
CGIAR Window 1/2
USAID
ACIAR
Challenge
Others <US$1 m
Center own
Total
2011
Total
11.4
3.6
71.1
63.2
41.4
134.3
46.4
1.6
1.4
1.3
12.2
63.0
31.7
1.5
1.4
1.3
11.8
16.0
25.1
56.8
78.1
1.6
1.4
1.3
37.4
119.7
2.8
0.6
1.4
0.4
1.5
0.4
0.4
1.3
1.0
0.3
0.4
0.3
1.1
2.8
1.4
16.0
14.1
1.3
5.7
1.0
4.7
2.4
1.9
5.2
3.3
1.3
5.9
1.4
4.7
8.1
1.9
63.0
11.8
0.3
6.2
0.1
5.6
1.9
2.1
3.9
2.7
1.1
6.9
0.5
3.6
7.9
2.1
56.8
26.0
1.6
11.9
1.1
10.3
4.3
4.0
9.2
6.0
2.4
12.8
1.8
8.4
16.0
3.9
119.7
46.4
0.1
46.4
By participant
CIAT
AfricaRice
Bioversity
CIFOR
CIMMYT
CIP
ICARDA
ICRISAT
IFPRI
IITA
ILRI
IRRI
IWMI
World Agroforestry
WorldFish
2012
Bilateral
11.3
0.7
4.1
0.6
3.2
2.0
1.4
3.9
2.3
1.0
5.5
1.1
3.6
5.3
0.5
46.4
0.4
0.5
0.0
0.1
0.1
0.1
0.1
0.1
0.0
0.5
-
www.cgiar.org
57
Financial Report 2012
Table A6.16: CRP highlights
US$ million
CRP:
Lead Center:
Duration:
Start date:
Managing and Sustaining Crop Collections (Genebanks)
Global Crop Diversity Trust
3 years
January 2012
Approved budget
Approved financing
CGIAR Fund
Window 1/2
Window 3
18.2
18.2
By major donor
CGIAR Window 1/2
Others <US$1 m
Total
2011
Total
2.6
20.8
21.0
13.1
41.8
3.3
3.3
12.6
3.3
15.9
12.0
2.0
14.0
24.6
5.3
29.9
1.0
0.4
2.6
2.1
3.8
0.9
2.1
1.0
0.6
1.5
15.9
0.8
0.3
2.5
2.4
2.8
1.0
2.2
0.9
1.8
0.7
5.1
4.5
6.6
1.9
4.3
1.9
0.6
2.6
29.9
Center own
12.6
12.6
By participant
Bioversity
AfricaRice
CIAT
CIMMYT
CIP
ICARDA
ICRISAT
IITA
ILRI
IRRI
2012
Bilateral
0.9
0.4
2.3
0.9
3.4
0.5
1.7
0.8
0.6
1.2
12.6
-
0.1
0.3
1.2
0.4
0.3
0.4
0.2
-
0.3
3.3
-
1.1
14.0
www.cgiar.org
58
Financial Report 2012
Table A7.1: AfricaRice
US$ million
Revenues
CRP Window 1/2
Lead Center CRP income
less collaboration CGIAR
should equal total CRP revenue
GRiSP
CCAFS
Genebanks
CRP Window 1/2
CRP Window 3
Bilateral
Total CRP revenue
Non-CRP restricted
Unrestricted
Total non-CRP revenue
Other
Total revenue
Expenditure
Restricted CRP expenditure
Restricted non-CRP expenditure
Unrestricted
Extraordinary expenditure
Total expenditure
Results of operations
Staffing
Internationally recruited
Nationally recruited
Total
Indicators
Liquidity ratio
Current ratio
Reserves expressed in days
Fixed assets
Capital expenditure US$ million
Capital expenditure/depreciation
Indirect/direct cost ratio
2008
2009
2010
2011
2012
8.5
9.8
8.5
8.2
0.0
0.3
8.5
11.7
9.8
8.7
0.7
0.4
9.8
1.6
9.2
20.7
0.3
1.5
1.8
22.4
0.2
22.7
0.0
5.8
6.8
12.6
12.6
0.3
12.9
0.0
16.7
5.6
22.3
22.3
0.1
22.4
0.0
14.0
8.3
22.3
22.3
0.1
22.4
20.2
0.3
1.8
2.1
22.3
0.1
22.4
5.8
5.1
16.7
3.1
14.0
6.3
20.2
0.3
0.7
10.9
2.0
19.8
2.6
20.3
2.1
21.2
1.2
20.7
0.3
1.2
0.0
22.1
0.5
47
237
284
56
249
305
58
270
328
59
255
314
51
224
275
181
2.0
181
152
1.8
152
195
2.5
195
221
2.4
221
215
2.5
215
0.3
53%
29%
1.2
119%
15%
1.2
101%
16%
2.3
100%
14%
1.7
101%
15%
www.cgiar.org
59
Financial Report 2012
Table A7.2: Bioversity
US$ million
Revenues
CRP Window 1/2
Lead Center CRP income
less collaboration CGIAR
should equal total CRP revenue
Dryland Systems
Humidtropics
AAS
PIM
RTB
A4NH
WLE
Forests, Trees and Agroforestry
CCAFS
Genebanks
CRP Window 1/2
CRP Window 3
Bilateral
Total CRP Window 1/2 revenue
Non-CRP restricted
Unrestricted
Total non-CRP Window 1/2 revenue
Other
Total revenue
Expenditure
Restricted CRP expenditure
Restricted non-CRP expenditure
Unrestricted
Extraordinary expenditure
Total expenditure
Results of operations
Staffing
Internationally recruited
Nationally recruited
Total
Indicators
Liquidity ratio
Current ratio
Reserves expressed in days
Fixed assets
Capital expenditure US$ million
Capital expenditure/depreciation
Indirect/direct cost ratio
2008
2009
2010
2011
2012
6.3
0.0
21.0
16.4
37.4
37.4
1.1
38.5
0.0
21.5
14.3
35.8
35.8
0.1
35.9
0.0
21.8
16.3
38.1
38.1
0.0
38.1
6.3
19.7
10.0
29.7
36.0
0.9
36.9
20.2
(0.2)
20.0
0.5
0.2
0.2
1.0
5.8
1.6
1.9
3.9
4.1
0.9
20.0
0.6
9.8
30.4
3.4
1.8
5.2
35.5
1.7
37.3
21.0
17.3
21.5
14.9
21.8
15.3
6.3
19.7
10.2
30.4
3.4
2.9
38.3
0.2
36.4
(0.5)
37.1
1.0
36.2
0.7
36.7
0.6
71
187
258
70
180
250
60
156
216
60
198
258
62
148
210
121
1.2
81
126
1.2
82
137
1.1
90
164
1.1
99
180
1.1
105
0.5
87%
19%
0.3
56%
20%
0.5
93%
17%
0.3
48%
18%
0.4
75%
18%
6.3
1.9
3.6
0.8
6.3
www.cgiar.org
60
Financial Report 2012
Table A7.3: CIAT
US$ million
Revenues
CRP Window 1/2
Lead Center CRP income
less collaboration CGIAR
should equal total CRP revenue
Dryland Systems
Humidtropics
PIM
GRiSP
RTB
Grain Legumes
Livestock and Fish
A4NH
WLE
Forests, Trees and Agroforestry
CCAFS
Genebanks
CRP Window 1/2
CRP Window 3
CRP bilateral
Total CRP revenue
Non-CRP restricted
Unrestricted
Total non-CRP revenue
Other
Total revenue
Expenditure
Restricted CRP expenditure
Restricted non-CRP expenditure
Unrestricted
Extraordinary expenditure
Total expenditure
Results of operations
Staffing
Internationally recruited
Nationally recruited
Total
Indicators
Liquidity ratio
Current ratio
Reserves expressed in days
Fixed assets
Capital expenditure US$ million
Capital expenditure/depreciation
Indirect/direct cost ratio
2008
2009
2010
2011
2012
38.1
(25.6)
12.5
0.0
33.8
12.5
46.3
46.3
1.9
48.2
0.0
34.1
13.9
48.0
48.0
1.2
49.2
0.0
39.8
16.3
56.1
56.1
6.1
62.2
8.3
20.8
32.8
6.1
38.8
59.6
2.8
62.4
61.7
(34.9)
26.8
0.4
0.5
0.7
4.0
2.9
1.4
1.2
0.6
1.1
0.3
11.3
2.3
26.8
0.4
24.7
51.9
15.6
1.8
17.4
69.3
4.3
73.6
33.8
13.5
34.1
12.9
39.8
16.3
20.8
32.8
7.4
51.9
15.6
0.7
47.3
0.9
47.0
2.2
56.1
6.1
61.0
1.4
68.2
5.4
82
645
727
92
643
735
95
692
787
90
700
790
88
744
832
31
1.1
39
69
1.3
56
95
1.4
84
97
1.3
83
113
1.4
99
2.7
135%
18%
2.6
114%
12%
2.6
140%
12%
3.0
134%
15%
3.7
192%
16%
4.3
0.0
6.0
2.1
12.5
www.cgiar.org
61
Financial Report 2012
Table A7.4: CIFOR
US$ million
Revenues
CRP Window 1/2
Lead Center CRP income
less collaboration CGIAR
should equal total CRP revenue
Forests, Trees and Agroforestry
CCAFS
CRP Window 1/2
CRP Window 3
CRP bilateral
Total CRP revenue
Non-CRP restricted
Unrestricted
Total non-CRP revenue
Other
Total revenue
Expenditure
Restricted CRP expenditure
Restricted non-CRP expenditure
Unrestricted
Extraordinary expenditure
Total expenditure
Results of operations
Staffing
Internationally recruited
Nationally recruited
Total
Indicators
Liquidity ratio
Current ratio
Reserves expressed in days
Fixed assets
Capital expenditure US$ million
Capital expenditure/depreciation
Indirect/direct cost ratio
2008
2009
2010
2011
2012
11.2
(6.5)
4.7
4.6
0.2
4.8
8.3
0.0
11.7
9.6
21.3
21.3
0.6
21.9
0.0
13.9
9.7
23.6
23.6
0.3
23.9
0.0
15.4
11.6
27.0
27.0
0.1
27.1
13.1
10.4
6.4
16.8
29.9
0.1
30.0
30.0
(15.1)
14.8
14.3
0.6
14.8
1.1
18.0
34.0
0.0
6.8
6.8
40.8
0.3
41.1
11.7
8.9
13.9
8.8
15.4
9.5
13.1
10.4
4.5
34.0
0.0
(0.1)
20.6
1.3
22.7
1.2
24.9
2.2
28.0
2.0
33.8
7.2
43
138
181
40
131
171
52
131
183
72
125
197
73
133
206
213
2.5
176
216
1.7
175
236
2.1
190
235
3.0
190
275
2.0
237
0.4
129%
20%
0.7
121%
29%
0.7
129%
28%
1.1
161%
19%
0.7
106%
20%
www.cgiar.org
62
Financial Report 2012
Table A7.5: CIMMYT
US$ million
Revenues
CRP Window 1/2
Lead Center CRP income
less collaboration CGIAR
should equal total CRP revenue
WHEAT
MAIZE
CCAFS
Genebanks
CRP Window 1/2
CRP Window 3
CRP bilateral
Total CRP revenue
Non-CRP restricted
Unrestricted
Total non-CRP revenue
Other
Total revenue
Expenditure
Restricted CRP expenditure
Restricted non-CRP expenditure
Unrestricted
Extraordinary expenditure
Total expenditure
Results of operations
Staffing
Internationally recruited
Nationally recruited
Total
Indicators
Liquidity ratio
Current ratio
Reserves expressed in days
Fixed assets
Capital expenditure US$ million
Capital expenditure/depreciation
Indirect/direct cost ratio
2008
2009
2010
2011
2012
2.7
0.0
29.8
11.0
40.8
40.8
2.3
43.1
0.0
38.1
10.7
48.8
48.8
1.6
50.4
0.0
43.5
15.3
58.8
58.8
2.0
60.8
33.2
40.5
6.2
46.7
79.9
1.7
81.6
29.4
(3.9)
25.5
9.7
11.8
3.2
0.9
25.5
8.8
74.1
108.5
6.3
0.1
6.4
114.9
1.1
116.0
29.8
11.9
38.1
6.2
43.5
12.5
33.2
40.5
(0.9)
108.5
6.3
(4.7)
41.7
1.4
44.3
6.1
56.0
4.8
72.8
8.8
110.1
5.9
77
521
598
85
521
606
101
542
643
119
679
798
191
811
1,002
165
1.9
106
217
1.6
153
192
1.7
141
197
1.8
157
82
1.3
45
2.0
98%
19%
4.6
154%
14%
4.9
150%
16%
5.7
118%
10%
37.9
262%
7%
2.7
2.7
4.2
0.8
7.7
25.5
www.cgiar.org
63
Financial Report 2012
Table A7.6: CIP
US$ million
Revenues
CRP Window 1/2
Lead Center CRP income
less collaboration CGIAR
should equal total CRP revenue
Dryland Systems
Humidtropics
PIM
RTB
A4NH
WLE
CCAFS
Genebanks
CRP Window 1/2
CRP Window 3
CRP bilateral
Total CRP revenue
Non-CRP restricted
Unrestricted
Total non-CRP revenue
Other
Total revenue
Expenditure
Restricted CRP expenditure
Restricted non-CRP expenditure
Unrestricted
Extraordinary expenditure
Total expenditure
Results of operations
Staffing
Internationally recruited
Nationally recruited
Total
Indicators
Liquidity ratio
Current ratio
Reserves expressed in days
Fixed assets
Capital expenditure US$ million
Capital expenditure/depreciation
Indirect/direct cost ratio
2008
2009
2010
2011
2012
3.7
0.0
3.7
0.0
19.0
8.5
27.5
27.5
0.5
28.0
0.0
20.6
12.1
32.7
32.7
0.6
33.3
0.0
21.4
12.1
33.5
33.5
0.6
34.1
3.7
20.3
9.2
29.5
33.2
0.6
33.8
29.9
(13.2)
16.7
0.4
0.4
0.7
9.1
0.3
0.4
2.0
3.4
16.7
1.5
21.2
39.4
2.7
1.1
3.9
43.3
0.8
44.1
19.0
8.6
20.6
11.2
21.4
11.6
3.7
20.3
9.7
39.4
2.7
1.7
27.6
0.4
31.8
1.5
33.0
1.1
33.7
0.1
43.9
0.2
59
456
515
64
483
547
62
520
582
71
518
589
79
620
699
92
1.4
84
104
1.4
90
120
1.5
100
113
1.5
92
89.8
1.3
72
1.0
134%
13%
2.0
131%
14%
2.2
121%
21%
1.6
104%
21%
3.1
131%
17%
0.9
2.8
3.7
www.cgiar.org
64
Financial Report 2012
Table A7.7: ICARDA
US$ million
Revenues
CRP Window 1/2
Lead Center CRP income
less collaboration CGIAR
should equal total CRP revenue
Dryland Systems
PIM
WHEAT
Grain Legumes
Dryland Cereals
Livestock and Fish
WLE
CCAFS
Genebanks
CRP Window 1/2
CRP Window 3
CRP bilateral
Total CRP revenue
Non-CRP restricted
Unrestricted
Total non-CRP revenue
Other
Total revenue
Expenditure
Restricted CRP expenditure
Restricted non-CRP expenditure
Unrestricted
Extraordinary expenditure
Total expenditure
Results of operations
Staffing
Internationally recruited
Nationally recruited
Total
Indicators
Liquidity ratio
Current ratio
Reserves expressed in days
Fixed assets
Capital expenditure US$ million
Capital expenditure/depreciation
Indirect/direct cost ratio
2008
2009
2010
2011
2012
2.5
0.0
2.5
16.0
(5.1)
10.9
4.0
0.0
1.7
1.2
0.9
0.4
0.8
1.4
0.5
10.9
4.5
17.3
32.7
2.1
3.7
5.8
38.5
1.5
39.9
1.5
1.0
2.5
0.0
19.3
10.8
30.1
30.1
1.8
31.9
0.0
19.4
12.4
31.8
31.8
1.3
33.1
0.0
25.9
12.8
38.7
38.7
0.7
39.4
2.5
23.9
9.5
33.4
35.9
1.5
37.4
19.3
12.7
19.4
13.1
25.9
12.4
2.5
23.9
10.6
32.0
(0.1)
32.5
0.6
38.3
1.1
37.0
0.4
32.7
2.1
4.2
6.7
45.6
(5.6)
93
426
519
93
432
525
91
515
606
93
525
618
89
324
413
205
1.9
124
163
1.6
121
151
1.6
114
178
1.7
108
104
1.4
78
0.7
50%
21%
1.5
113%
18%
1.3
53%
18%
2.7
157%
17%
1.7
91%
15%
www.cgiar.org
65
Financial Report 2012
Table A7.8: ICRISAT
US$ million
Revenues
CRP Window 1/2
Lead Center CRP income
less collaboration CGIAR
should equal total CRP revenue
Dryland Systems
PIM
Grain Legumes
Dryland Cereals
A4NH
WLE
CCAFS
Genebanks
CRP Window 1/2
CRP Window 3
CRP bilateral
Total CRP revenue
Non-CRP restricted
Unrestricted
Total non-CRP revenue
Other
Total revenue
Expenditure
Restricted CRP expenditure
Restricted non-CRP expenditure
Unrestricted
Extraordinary expenditure
Total expenditure
Results of operations
Staffing
Internationally recruited
Nationally recruited
Total
Indicators
Liquidity ratio
Current ratio
Reserves expressed in days
Fixed assets
Capital expenditure US$ million
Capital expenditure/depreciation
Indirect/direct cost ratio
2008
2009
2010
2011
2012
2.1
0.0
2.1
0.0
34.1
13.9
48.0
48.0
2.6
50.6
0.0
33.5
14.3
47.8
47.8
4.2
52.0
0.0
43.7
16.2
59.9
59.9
4.8
64.7
6.0
46.1
10.4
56.5
62.5
4.5
67.0
21.6
(5.6)
15.9
1.8
1.6
3.0
2.4
0.9
1.0
3.9
1.7
16.2
2.9
20.4
39.6
10.8
4.9
15.7
55.4
4.8
60.2
34.1
13.8
33.5
16.4
43.7
17.5
6.0
46.1
13.2
39.6
10.8
6.0
47.9
2.7
49.9
2.1
61.2
3.5
65.3
1.7
56.4
3.8
64
1,099
1,163
73
1,031
1,104
82
1,108
1,190
73
1,146
1,219
76
1,162
1,238
170
1.9
127
169
1.6
132
205
1.8
130
190
1.7
118
227
1.6
147
1.1
51%
23%
3.1
138%
23%
2.8
98%
23%
2.8
127%
18%
3.8
114%
15%
2.1
2.1
4.2
1.8
www.cgiar.org
66
Financial Report 2012
Table A7.9: IFPRI
US$ million
Revenues
CRP Window 1/2
Lead Center CRP income
less collaboration CGIAR
should equal total CRP revenue
PIM
A4NH
WLE
CCAFS
CRP Window 1/2
CRP Window 3
CRP bilateral
Total CRP revenue
Non-CRP restricted
Unrestricted
Total non-CRP revenue
Other
Total revenue
Expenditure
Restricted CRP expenditure
Restricted non-CRP expenditure
Unrestricted
Extraordinary expenditure
Total expenditure
Results of operations
Staffing
Internationally recruited
Nationally recruited
Total
Indicators
Liquidity ratio
Current ratio
Reserves expressed in days
Fixed assets
Capital expenditure US$ million
Capital expenditure/depreciation
Indirect/direct cost ratio
2008
2009
2010
2011
2012
2.1
0.0
2.1
0.0
35.8
14.3
50.1
50.1
0.4
50.5
0.0
46.9
15.5
62.4
62.4
0.6
63.0
0.0
53.2
17.2
70.4
70.4
(0.4)
70.0
2.6
62.3
16.6
78.9
81.5
0.3
81.8
27.1
(13.2)
13.9
8.8
2.6
0.5
2.3
14.2
10.5
55.9
80.6
1.2
1.9
3.1
83.7
0.4
84.1
35.8
12.7
46.9
11.4
53.2
12.9
2.6
62.3
14.6
80.6
1.2
2.5
48.5
2.0
58.3
4.7
66.1
3.9
79.5
2.3
84.3
(0.2)
107
125
232
118
228
346
132
245
377
146
316
462
149
328
477
114
1.4
94
128
1.4
108
137
1.4
116
125
1.4
103
118
1.0
91
0.4
52%
16%
0.5
67%
17%
0.6
75%
16%
1.6
175%
15%
2.0
163%
16%
0.5
0.5
2.1
www.cgiar.org
67
Financial Report 2012
Table A7.10: IITA
US$ million
Revenues
CRP Window 1/2
Lead Center CRP income
less collaboration CGIAR
should equal total CRP revenue
Humidtropics
PIM
MAIZE
RTB
Grain Legumes
A4NH
WLE
CCAFS
Genebanks
CRP Window 1/2
CRP Window 3
CRP bilateral
Total CRP revenue
Non-CRP restricted
Unrestricted
Total non-CRP revenue
Other
Total revenue
Expenditure
Restricted CRP expenditure
Restricted non-CRP expenditure
Unrestricted
Extraordinary expenditure
Total expenditure
Results of operations
Staffing
Internationally recruited
Nationally recruited
Total
Indicators
Liquidity ratio
Current ratio
Reserves expressed in days
Fixed assets
Capital expenditure US$ million
Capital expenditure/depreciation
Indirect/direct cost ratio
2008
2009
2010
2011
2012
1.5
0.0
1.5
18.7
(2.9)
15.8
4.3
0.5
1.7
4.5
1.8
1.0
0.2
1.0
0.8
15.8
7.6
24.1
47.5
9.9
4.7
14.7
62.2
1.0
63.1
0.7
0.8
0.0
1.5
0.0
36.0
12.2
48.2
48.2
2.9
51.1
0.0
34.4
14.0
48.4
48.4
3.8
52.2
0.0
36.4
16.0
52.4
52.4
0.8
53.2
3.1
1.5
31.5
13.8
45.3
46.8
0.6
47.4
36.0
14.8
34.4
16.4
36.4
16.6
1.5
31.5
13.7
50.8
0.3
50.8
1.4
53.0
0.2
46.7
0.7
47.5
9.9
3.2
14.8
75.4
(12.3)
103
968
1,071
97
882
979
100
857
957
102
881
983
116
958
1,074
158
2.0
158
161
1.8
161
135
1.9
135
159
1.6
159
31
1.2
31
1.3
102%
20%
2.3
168%
20%
5.3
268%
17%
1.5
96%
16%
3.5
247%
15%
www.cgiar.org
68
Financial Report 2012
Table A7.11: ILRI
US$ million
Revenues
CRP Window 1/2
Lead Center CRP income
less collaboration CGIAR
should equal total CRP revenue
Dryland Systems
Humidtropics
PIM
Livestock and Fish
A4NH
WLE
CCAFS
Genebanks
CRP Window 1/2
CRP Window 3
CRP bilateral
Total CRP revenue
Non-CRP restricted
Unrestricted
Total non-CRP revenue
Other
Total revenue
Expenditure
Restricted CRP expenditure
Restricted non-CRP expenditure
Unrestricted
Extraordinary expenditure
Total expenditure
Results of operations
Staffing
Internationally recruited
Nationally recruited
Total
Indicators
Liquidity ratio
Current ratio
Reserves expressed in days
Fixed assets
Capital expenditure US$ million
Capital expenditure/depreciation
Indirect/direct cost ratio
2008
2009
2010
2011
2012
4.2
0.0
4.2
0.0
25.1
14.8
39.9
39.9
4.2
44.1
0.0
37.7
17.0
54.7
54.7
3.8
58.5
0.0
23.5
17.7
41.2
41.2
3.3
44.5
6.0
19.1
14.4
33.5
39.5
4.1
43.6
19.3
(2.7)
16.6
1.0
1.4
1.1
5.0
1.8
0.2
5.5
0.6
16.6
0.8
12.6
30.0
18.0
2.6
20.6
50.6
5.2
55.8
25.1
17.5
37.7
19.6
23.5
19.8
6.0
19.1
17.6
30.0
18.0
5.9
42.6
1.5
57.3
1.2
43.3
1.2
42.7
0.9
53.5
2.2
83
617
700
110
573
683
102
546
648
103
482
585
108
485
593
116
1.5
78
179
2.1
146
210
2.0
170
212
1.5
144
189
1.4
164
7.4
455%
16%
6.7
50%
14%
2.5
74%
23%
2.4
152%
23%
0.8
68%
20%
4.2
4.2
1.8
www.cgiar.org
69
Financial Report 2012
Table A7.12: IRRI
US$ million
Revenues
CRP Window 1/2
Lead Center CRP income
less collaboration CGIAR
should equal total CRP revenue
GRiSP
CCAFS
Genebanks
CRP Window 1/2
CRP Window 3
CRP bilateral
Total CRP revenue
Non-CRP restricted
Unrestricted
Total non-CRP revenue
Other
Total revenue
Expenditure
Restricted CRP expenditure
Restricted non-CRP expenditure
Unrestricted
Extraordinary expenditure
Total expenditure
Results of operations
Staffing
Internationally recruited
Nationally recruited
Total
Indicators
Liquidity ratio
Current ratio
Reserves expressed in days
Fixed assets
Capital expenditure US$ million
Capital expenditure/depreciation
Indirect/direct cost ratio
2008
2009
2010
2011
2012
35.7
(12.3)
23.3
22.0
0.2
1.0
23.2
48.4
0.0
23.9
13.5
37.4
37.4
0.3
37.7
0.0
33.7
14.4
48.1
48.1
1.8
49.9
0.0
40.8
15.9
56.7
56.7
1.7
58.4
71.6
1.2
2.9
4.1
75.7
1.8
77.5
37.7
(12.7)
25.0
22.7
1.1
1.2
25.0
11.9
40.4
77.3
5.4
1.8
7.3
84.5
2.0
86.5
23.9
17.5
33.7
16.4
40.8
16.4
71.6
1.2
1.2
77.3
5.4
1.6
41.4
(3.7)
50.1
(0.2)
57.2
1.2
74.0
3.5
84.3
2.2
149
827
976
134
921
1,055
131
998
1,129
133
1,080
1,213
129
1,127
1,256
260
1.8
260
206
1.6
206
181
1.6
181
161
1.0
161
142
1.1
142
2.0
81%
17%
3.2
103%
12%
4.6
131%
13%
5.2
97%
11%
6.6
112%
12%
www.cgiar.org
70
Financial Report 2012
Table A7.13: IWMI
US$ million
Revenues
CRP Window 1/2
Lead Center CRP income
less collaboration CGIAR
should equal total CRP revenue
Dryland Systems
Humidtropics
AAS
WLE
CCAFS
CRP Window 1/2
CRP Window 3
CRP bilateral
Total CRP revenue
Non-CRP restricted
Unrestricted
Total non-CRP grant revenue
Total grant revenue
Other income
Total revenue
Expenditure
Restricted CRP expenditure
Restricted non-CRP expenditure
Unrestricted
Extraordinary expenditure
Total expenditure
Results of operations
Staffing
Internationally recruited
Nationally recruited
Total
Indicators
Liquidity ratio
Current ratio
Reserves expressed in days
Fixed assets
Capital expenditure US$ million
Capital expenditure/depreciation
Indirect/direct cost ratio
2008
2009
2010
2011
2012
2.3
0.0
2.3
0.0
17.1
7.4
24.5
24.5
0.7
25.2
0.0
20.0
8.2
28.2
28.2
0.5
28.7
0.0
20.7
10.2
30.9
30.9
0.6
31.5
3.4
21.2
9.5
30.7
34.1
1.0
35.1
26.9
(7.7)
19.2
0.4
0.3
0.2
14.7
3.6
19.2
4.3
13.7
37.2
1.7
0.4
2.2
39.3
1.4
40.7
17.1
6.5
20.0
5.7
20.7
6.9
3.4
21.2
7.8
37.2
1.7
0.7
23.6
1.6
25.7
3.0
27.6
3.9
32.4
2.7
39.6
1.1
86
178
264
91
174
265
97
185
282
106
196
302
113
202
315
132
1.7
104
170
1.6
140
219
2.0
188
218
2.2
187
187
1.8
161
0.3
64%
26%
0.5
91%
21%
0.4
57%
21%
1.0
143%
17%
0.9
121%
14%
0.1
2.2
2.3
1.1
www.cgiar.org
71
Financial Report 2012
Table A7.14: World Agroforestry
US$ million
Revenues
CRP Win 1/2
Lead Center CRP income
less collaboration CGIAR
should equal total CRP revenue
Dryland Systems
Humidtropics
PIM
A4NH
WLE
Forests, Trees and Agroforestry
CCAFS
CRP Window 1/2
CRP Window 3
CRP bilateral
Total CRP revenue
Non-CRP restricted
Unrestricted
Total non-CRP grant revenue
Total grant revenue
Other income
Total revenue
Expenditure
Restricted CRP expenditure
Restricted non-CRP expenditure
Unrestricted
Extraordinary expenditure
Total expenditure
Results of operations
Staffing
Internationally recruited
Nationally recruited
Total
Indicators
Liquidity ratio
Current ratio
Reserves expressed in days
Fixed assets
Capital expenditure US$ million
Capital expenditure/depreciation
Indirect/direct cost ratio
2008
2009
2010
2011
2012
9.4
0.0
9.4
0.0
17.6
11.7
29.3
29.3
2.0
31.3
0.0
21.1
12.4
33.5
33.5
3.0
36.5
0.0
26.0
14.0
40.0
40.0
2.1
42.1
18.5
17.7
5.7
23.4
41.9
1.2
43.1
19.8
(0.4)
19.4
0.7
0.2
0.6
0.3
1.4
10.9
5.3
19.4
0.0
26.0
45.4
4.1
1.5
5.6
50.9
1.7
52.6
17.6
10.7
21.1
13.8
26.0
10.9
18.5
17.7
5.7
45.4
4.1
3.4
28.3
3.0
34.9
1.6
36.9
5.2
41.9
1.2
52.9
(0.2)
50
259
309
72
259
331
78
307
385
77
317
394
60
393
453
229
2.3
178
221
1.9
165
253
2.3
199
242
2.2
194
195
1.4
155
0.8
84%
21%
1.0
129%
21%
0.9
95%
19%
1.8
107%
15%
2.9
112%
15%
4.6
4.8
9.4
9.1
www.cgiar.org
72
Financial Report 2012
Table A7.15: WorldFish
US$ million
Revenues
CRP Window 1/2
Lead Center CRP income
less collaboration CGIAR
should equal total CRP revenue
AAS
PIM
Livestock and Fish
A4NH
WLE
CCAFS
CRP Window 1/2
CRP Window 3
CRP bilateral
Total CRP revenue
Non-CRP restricted
Unrestricted
Total non-CRP grant revenue
Total grant revenue
Other income
Total revenue
Expenditure
Restricted CRP expenditure
Restricted non-CRP expenditure
Unrestricted
Extraordinary expenditure
Total expenditure
Results of operations
Staffing
Internationally recruited
Nationally recruited
Total
Indicators
Liquidity ratio
Current ratio
Reserves expressed in days
Fixed assets
Capital expenditure US$ million
Capital expenditure/depreciation
Indirect/direct cost ratio
2008
2009
2010
2011
2012
2.6
(0.1)
2.5
2.5
0.0
11.0
7.6
18.6
18.6
0.7
19.3
0.0
10.6
6.7
17.3
17.3
0.4
17.7
0.0
9.1
8.1
17.2
17.2
0.5
17.7
8.0
4.3
4.9
9.2
17.2
0.6
17.8
9.5
(0.4)
9.1
7.1
0.1
1.1
0.0
0.2
0.5
9.1
1.0
15.9
25.9
0.2
0.5
0.7
26.6
0.7
27.3
11.0
9.8
10.6
7.3
9.1
7.1
8.0
4.3
5.1
25.9
0.2
0.8
20.8
(2.2)
17.9
(0.6)
16.2
1.0
17.4
0.4
26.8
0.5
49
221
270
43
215
258
37
209
246
42
201
243
53
290
343
119
1.9
119
118
1.5
118
178
2.5
178
200
2.1
172
136
1.7
136
0.3
112%
19%
0.1
41%
19%
27%
17%
0
32%
18%
0
41%
16%
0.4
2.9
5.1
www.cgiar.org
73
Financial Report 2012
Glossary of terms
CGIAR Research Programs (operating names)
CGIAR Research Program on Agriculture for Nutrition and Health (A4NH)
CGIAR Research Program on Aquatic Agricultural Systems (AAS)
CGIAR Research Program on Climate Change, Agriculture and Food Security (CCAFS)
CGIAR Research Program on Dryland Cereals (Dryland Cereals)
CGIAR Research Program on Dryland Systems (Dryland Systems)
CGIAR Research Program on Forests, Trees and Agroforestry (Forests, Trees and Agroforestry)
CGIAR Research Program on Grain Legumes (Grain Legumes)
CGIAR Research Program on Integrated Systems for the Humid Tropics (Humidtropics)
CGIAR Research Program on Livestock and Fish (Livestock and Fish)
CGIAR Research Program on Maize (MAIZE)
CGIAR Research Program on Managing and Sustaining Crop Collections (Genebanks)
CGIAR Research Program on Policies, Institutions and Markets (PIM)
CGIAR Research Program on Rice (Global Rice Science Partnership [GRiSP])
CGIAR Research Program on Roots, Tubers and Bananas (RTB)
CGIAR Research Program on Water, Land and Ecosystems (WLE)
CGIAR Research Program on Wheat (WHEAT)
CGIAR Centers
Africa Rice Center (AfricaRice)
Bioversity International (Bioversity)
Center for International Forestry Research (CIFOR)
Centro Internacional de Agricultura Tropical (CIAT; International Center for Tropical Agriculture)
Centro Internacional de Mejoramiento de Maíz y Trigo (CIMMYT; International Maize and Wheat
Improvement Center)
Centro Internacional de la Papa (CIP; International Potato Center)
International Center for Agricultural Research in the Dry Areas (ICARDA)
International Crops Research Institute for the Semi-Arid Tropics (ICRISAT)
International Food Policy Research Institute (IFPRI)
International Institute of Tropical Agriculture (IITA)
International Livestock Research Institute (ILRI)
International Rice Research Institute (IRRI)
International Water Management Institute (IWMI)
World Agroforestry Centre (World Agroforestry; also known as ICRAF)
WorldFish (also known as ICLARM)
Challenge Programs
Challenge Program on Water and Food (CPWF)
Generation Challenge Programme (GCP)
HarvestPlus
Sub-Saharan Africa Challenge Program (SSA CP)
www.cgiar.org
74
Financial Report 2012
Terminology
CGIAR
The partnership of Centers, donors and Fund Office, Partners, Independent Science and Partnerships
Council and other participants working together to implement the Strategy and Results Framework. Note
that “CGIAR” is no longer an acronym, but has been adopted as a name.
CGIAR Fund
The multi-donor trust fund administered by the World Bank, as Trustee, and governed by the Fund
Council.
CGIAR Research Program
Research program for coordinated implementation among CGIAR Centers of the Strategy and Results
Framework.
CGIAR Research Program Lead Center
The Center assigned by the Consortium to coordinate the implementation of activities and physically
receive fund transfers from the CGIAR Fund with respect to a CGIAR Research Program under a
governing Program Implementation Agreement.
Bilateral grants
Grants that are received by Centers direct from donors; these can be unrestricted or restricted.
Cash management of restricted operation
A ratio that measures the ability of a Center to manage restricted project operations with the amount of
cash advances received and reimbursements expected from donors. It is computed as restricted donors’
accounts receivable divided by restricted donors’ accounts payable. The desirable benchmark for the
ratio is less than 1.
Center
CGIAR Research Center – one of the 15 Research Centers that belong to the Consortium, all of which
are separate legal entities.
Consortium
Consortium of International Agricultural Research Centers – the partnership of 15 CGIAR Centers, led by
the Consortium Board and supported by the Consortium Office.
Cost sharing percentage
The cost-sharing percentage determined by the Fund Office and designed to cover system costs, which is
chargeable to all funding contributions.
Direct costs
Operating costs incurred by a Center that can be traced directly to a project or discrete research activity.
Common examples of direct costs include the cost of staff assigned to a specific project, or the cost of
supplies or equipment consumed by the project.
www.cgiar.org
75
Financial Report 2012
Indirect costs
General and management costs that are not directly attributable to research activities, so need to be
allocated indirectly. They are also often referred to as overheads, institutional costs, or governance costs.
Indirect cost rate
Ratio of indirect costs to direct costs expressed as a percentage.
Liquidity
An organization’s ability to meet its short-term obligations. Technically, it is the difference between current
assets and current liabilities. Liquidity can be in terms of a ratio (called current ratio) or number of days of
operating expenditure. Liquidity is also referred to as “working capital”.
Long-term financial stability (adequacy of reserve indicator)Indicator that measures the number of
days of operation that a Center can support from its own resources (i.e. reserves). It is computed as
unrestricted net assets minus net fixed assets, divided by per-day operating expenses (defined below)
excluding depreciation.
Net assets
The total of what is owned by a Center after deducting what is owed (the equivalent of retained earnings
or owner’s equity in a commercial business). Net assets are the accumulated surpluses (excess of
revenue over expenses) over the years.
Net fixed assets
The cost of fixed assets (property and equipment) net of the depreciation charge. It is also referred to as
the “book value” of property, plant, and equipment.
Partner
Any institution engaged in research activities for implementation of the CGIAR Research Programs. This
term does not include CGIAR Centers.
Per-day operating expenses
Total operating expenses of a Center less depreciation divided by 365 days. This indicator measures the
daily cash requirement of a Center in the course of normal operations.
Program Implementation Agreement (PIA)
Contract between the Consortium and the CGIAR Research Program Lead Center to implement a CGIAR
Research Program.
Quick ratio
A more restricted measure of liquidity because it takes into account only those current assets that are
cash or easily convertible into cash to pay for the current liabilities.
Restricted grants
Restricted grants are those donations that have a particular purpose or that fund a specific project.
Restricted funds are time bound, have budget restrictions and are linked to particular deliverables or
outputs.
www.cgiar.org
76
Financial Report 2012
Short-term solvency (liquidity indicator)
Working capital, as defined below, divided by per-day operating expenses, excluding depreciation. This
indicator measures the ability of a Center to sustain current levels of operation in the event of donor
delays in grant remittance.
Strategy and Results Framework (SRF)
The document setting forth common goals (in terms of development impacts), strategic objectives and
results (in terms of outputs and outcomes) to be jointly achieved by the CGIAR participants.
System costs
System costs are for the components of the CGIAR structure that provide support services for the overall
CGIAR. The costs are primarily for the operations of the Fund Office, Trustee, Consortium Board and
Office, Independent Science and Partnership Council, and Independent Evaluation Arrangement.
Unrestricted grants
Unrestricted grants are provided to a Center by a donor, without restrictions, for the general objectives of
that Center.
Working capital
Current assets minus current liabilities.
Windows
Donors to the Fund may designate their contributions to one or more of three funding windows:
 Contributions to Window 1 are the least restricted. The Fund Council makes decisions on how
these funds are used, such as allocation to CGIAR Research Programs, payment of system costs
or otherwise applied to achieving the CGIAR mission.
 Contributions to Window 2 are designated by Fund donors to specific CGIAR Research
Programs.
 Contributions to Window 3 are allocated by Fund donors to specific CGIAR Centers.
Acronyms
ADB
Asian Development Bank
AfDB
African Development Bank
ARI
Advanced research institutions
CGIAR
With the reforms, “CGIAR” has now been adopted as a name. It is derived from the
acronym for the former Consultative Group on International Agricultural Research
CIARC
Consortium of International Agricultural Research Centers
CRP
CGIAR Research Program
CSP
Cost-sharing percentage
EC
European Commission
www.cgiar.org
77
Financial Report 2012
FAO
Food and Agriculture Organization of the United Nations
GNI
Gross national income
IBRD
International Bank for Reconstruction and Development (usually known as The World
Bank)
IDB
Inter-American Development Bank
IDRC
International Development Research Centre
IFAD
International Fund for Agricultural Development
ISPC
Independent Science and Partnership Council
MDTF
Multi-donor trust fund
NARS
National agricultural research system(s)
NGO
Non-governmental organization
OPEC Fund
Fund of the Organization of the Petroleum Exporting Countries
PIA
Program Implementation Agreement
SRF
Strategy and Results Framework
UNDP
United Nations Development Programme
UNEP
United Nations Environment Programme
www.cgiar.org
78