watoto australia - annual report 2012

1watoto child care ministries australia annual report 2011/12

annual report 2011 / 2012

watoto child care ministries australia Group


contents

eleven/twelve highlights 3

chairman’s message 4

ceo’s message 5

who is watoto 6

the watoto story - Gary & marilyn skinner 8

sponsorship 12

watoto children’s choir 18

Visit watoto 26

in country programs uganda 27

Financial report - watoto australia Group 31

Financial report - watoto australia trust account 42

Front Page Image:


eleVen / twelVe hiGhliGhts

launch into Juba

Joseph & Jacqui ogwal have now moved

with their family into the world’s newest

country – south sudan. watoto will

hear the needs of the most vulnerable &

endeavour to meet those needs in the

coming years.

beautiful africatour

since april 2012 the Beautiful

africa: a new Generation tour

has been travelling throughout

australia & new Zealand.

it is a dynamic concert that has

touched many lives along

the way.

watoto on 7’s weekend sunrise

return to diGnity

almost au$2mraised in australia

it was a privilege for the watoto

children’s choir to be asked to

perform on weekend sunrise.

thank you channel 7 for your

continued support!

marilyn’s 1st book was released in

australia this year. the powerful

stories of 8 of our living hope

women, detailing how they have

been transformed and had their

dignity restored.

our australian community has

united again to raise almost

$2m for sponsorship of the most

vulnerable in uganda, east africa.

thank you!!


chairman’s messaGe

this year has been one of planning and implementation of revised strategies to move watoto child care ministries

in australia forward within a changing economic and statutory environment which is providing increasing

challenges to our mission role in supporting the work of watoto in africa.

our ceo, luke willey, and his dedicated team are to be congratulated on setting the foundations for future growth

and for the positive results and outcomes already being achieved.

Further strategic change will also be reflected at Board level when proposed additional directors are brought

forward for appointment. these changes will add further depth of experience and a larger geographic footprint to

the Board and the organization as a whole.

continued incremental changes are necessary if we in australia are to provide sustained meaningful support to the

growth of watoto in uganda, south sudan and beyond.

i would encourage you to read this annual report and to regularly visit our web site, www.watoto.com, so that you

can stay up to date with the ever growing success story that is watoto. we acknowledge that God is at the centre of

the ministry of watoto and i would also seek your prayers for the many children and vulnerable women whose lives

are being saved and changed on a daily basis.

i am reminded of the quote by rev Fred rogers, which says “anyone who does anything to help a child in his life

is a hero to me”. my fellow directors and i extend our heartfelt thanks and gratitude to our staff, sponsors, donors,

members and supporters who are indeed heroes to us.

For the children

Peter HarrisBoard Chair


ceo’s messaGe

it has been my privilege and pleasure to lead the team here at watoto child care ministries australia over the last 12

months. our committed australian community has supported us throughout this year with sponsorship, donations,

merchandise sales and visitors to watoto again continuing to grow – thank you.

there have been some great achievements this year. the Beautiful africa concert that has been on tour since april 2012

has a new, dynamic and fresh feel and to see the way we are developing our performances to bear witness to Jesus’ love

for each and every one of us is very exciting. it has been encouraging to see people’s lives changed through the stories

and songs of the children and adults on stage.

in the coming 12 months watoto child care ministries australia will continue to form relationships with key corporate

partners. relationships that will see not only the business world made aware of the work of watoto, but see watoto

grow in the ways we can reach the most vulnerable women and children in the nations of africa. our inaugural watoto

Gala dinner & concert will be held in september 2012, where we will have the opportunity to showcase the work of

watoto to invited guests.

with the launch of watoto church in Juba, south sudan, i believe that each australian has a part to play in reaching out

to the communities of the world’s youngest country. war, disease & famine have crippled these people for many years

and we have the opportunity to really make an impact.

it brings me great pleasure to present to you watoto child care ministries australia’s annual report for the period

2011/12. it is my passion to strive to maintain a high standard of transparency, integrity and professionalism within our

australian watoto office. i trust you will enjoy reading what has been accomplished over the last 12 months.

Blessings,

Luke WilleyCEO Australia & New Zealand


who is watoto


“It takes a vIllage to raIse a chIld”- aFrican proVerB

our purpose

watoto is an holistic care programme that was

initiated as a response to the overwhelming number

of orphaned children and vulnerable woman

in uganda. it is positioned to rescue an individual,

raise each one as a leader in their chosen sphere of life

so that they will rebuild their nation.

the watoto model involves physical care, medical intervention including hiV/aids treatment,

education – formal and technical, trauma

counselling and spiritual discipleship.

we exist to raise the next generation of african

leaders, by pursuing excellence in academic and

practical skills, integrity in conduct and moral values,

so that each one becomes a responsible christian and a

productive citizen.

we aim to care for 10,000 children in uganda by 2023

and to replicate the model in other countries across

the continent so as to fast-track the rescue of orphaned

children and vulnerable women in africa.

RESCUE RAISE REBUILD rescuing children raising leaders rebuilding the

throughout africa within africa nations of africa


in 1988, in a town called rakai, i was confronted by a naked reality that i could

not ignore.

eight years earlier, my family and i had moved to uganda – a country famous

for violence and poverty. in Kampala, uganda’s battered capital, we planted a church that we believed God would use to

restore hope to the city and the nation.

uganda’s people had endured so much. corrupt and oppressive rulers had waged ruthless wars against the people, and

when they were done with their slaughter, nearly one million were left dead.

i was taken to visit a 79-year-old widow. she had mothered seven children. as we walked through banana groves

behind her small hut, she began to point out the graves of her husband and six of her children. aids had killed all.

her last surviving child – a daughter – was dying of the same disease.

i was reminded of the verse in James 1:27 that says, “religion that God the Father accepts as pure and faultless is this: to

look after the orphan and the widow in their distress and to keep oneself from being polluted by the world.”

my visit with this woman in a simple ugandan village stirred me to the core of my being and became one of the

defining moments of my life.

in the last year, watoto child care ministries australia has played an instrumental part in the growth of watoto in

uganda. our J210 & J329 village projects are continuing to have significant intakes of the most vulnerable children &

our J416 living hope project is impacting the lives of many hiV+ women.

thank you for your support.

Gary Skinner Founder of Watoto

the watoto story


the pearl oF aFrica


accountaBility

watoto child care ministries australia continually strives for transparency in all areas of the organisation. as part of

our accountability we report to Global development Group (GdG) who oversee all of watoto child care ministries

(australia) development projects in uganda. we would like to take this opportunity to again thank GdG in their valuable

support of watoto in australia.

Global development Group is a non Government

organisation [nGo] carrying out humanitarian projects

with approved partners and providing aid to relieve

poverty.

the australian treasurer declared Global development

Group an ‘approved organisation’ under the oaGds

scheme on 10th march 2004. From this date donations

to the ‘Global development Group overseas relief Fund’

were declared tax deductible.

International Organisation for Standardisation (ISO)iso is a network of the national standards institutes of

148 countries, on the basis of one member per country,

with a central secretariat in Geneva, switzerland, that

coordinates the system.

Global development Group has certification to as/nZs

iso 9001:2000 and is compliant.

For more details visit

www.iso.org/iso/en/isoonline.frontpage

Global development Group (Gdc)


our staFF

luke willeyCEO

adele turnbullFinance Manager

adrienne GreenSponsorship Coordinator

charmaine brownMerchandise Coordinator

karli watkinsAdministrative Assistant

dennis brownOffice Manager

kerri-ann handyTour Coordinator

isis clarosReceipting Officer

ruth mitchellPublic Relations/Media

Zoe noakesAdmin, Part Time


sponsorship

stephanie & a Baby Watot child


sponsorship update

watoto child care ministries australia has continued

to grow in sponsorship over the last 12 months. not

only have we seen an increase in total numbers, but have

also seen our most needed areas of sponsorship supported

by the generous donors across australia.

at June end watoto australia’s total sponsorship numbers

have grown to 4223, so thank you for all who give each

month to help us invest into the most vulnerable women

& children of uganda.

we look forward with anticipation for the coming year. we

have implemented some key sponsorship strategies that

we know will help raise awareness throughout australia.

current sponsorship at a Glance

• 2350 child sponsorships

• 969 living hope sponsorships

• 411 Baby watoto sponsorships

• 94 teacher sponsorships

• 87 post secondary sponsorships

• 19 special needs sponsorships

• 18 seed sponsorships

child care individual sponsors - australia

-


sponsorship update

villaGe intake proJections

child care individual sponsorship - Global


annual report

watoto child care ministries project funds of au$2,758,469 were received through the watoto australia trust account

with au$2, 876,167 sent to Global development Group for transfer to uganda.

these funds were spent across the projects listed in the following table. it should be noted that some funds received

through the australian trust account may or may not be forwarded to uganda in the same financial year that it has been

received, as the funds are only sent when required and can be utilized for the reason they have been received.

due to legislative process requirements, some major donors now give direct through Global development Group (GdG)

for watoto uganda. we want to thank these donors for their ongoing support.

aid & development funds breakdown

aid & development

Project Name

Brief Description

Amount Spent

Percent

Child Sponsorship watoto is strongly committed to placing children in a

safe family environment rather than a large institutional

orphanage. they become part of a family unit for life

in the watoto community. a sponsored individual has

multiple sponsors in order to provide the holistic care

that is required to equip them for success in life. the

sponsorship of a watoto child, house mother, teacher,

Baby watoto or living hope helps to meet the recurring

costs.

$921,277 31.36%

Baby Watoto Sponsorship

Baby watoto is a home for abandoned and vulnerable

babies. tiny preemies to toddlers, found on rubbish

heaps, in trash cans or abandoned in hospitals and police

stations, are brought to their new home where they find

acceptance and unconditional love. when these babies

are old enough to enter a watoto children’s village, they

continue their journey to become africa’s next generation

of leaders. there are currently two babies’ homes in

Kampala and one in Gulu.

$145,085 6.3%

Mother’s Sponsorship watoto children’s villages are a haven of security, peace,

education, purpose and spiritual vitality. children

between the ages of 2 and 12 are accepted into the

villages, where they are cared for by a house mother, and

live with 7 other siblings. they attend school and receive

a quality education. a community centre for school

assemblies, community functions and church services is

also a part of the village. a clinic is established to provide

adequate health care.

these funds are to sponsor the house mothers.

$140,066 4.87%

- adele turnbull


sponsorship funds breakdown (cont.)

Teacher’s Sponsorship these funds are to assist with the costs of school teacher’s

in the villages by way of sponsorship.$36,606 1.24%

Living Hope Sponsorship/Donations

the most marginalised and wounded people in africa are

women. left abandoned or widowed, many of them hiV+

themselves, they are destitute and desperate, fearing

that their children will soon become more of africa’s

orphans. living hope is restoring dignity to vulnerable

women through spiritual discipleship, improved quality

of life, medical intervention including hiV/aids care,

empowerment and income generating projects through

microfinance loans. these funds are to support the living

hope program.

$344,898 11.99%

Building Funds you can visit africa and experience the work of

watoto firsthand. Visitors to uganda are welcome and

appreciated. you can get involved by helping to build

infrastructure in a village, serve as part of a medical team

or participate in a ministry team. each person, church,

group or organisation raises the funds for the project they

choose to participate in. short and long term volunteer

opportunities are also available.

$991,407 33.35%

Undesignated watoto’s partners contribute to infrastructure, future

development or investing in the lives of the individuals

who are accepted into the watoto family. donate in kind

from the needs list on our website or make a one-off

donation in cash. there’s also an opportunity to support

fundraising events, fundraise on behalf of watoto or

give a non-cash gift through the watoto leadership

Foundation.

$6,384 0.21%

Goat Farm at watoto, it is critical to generate self-sustainability for

continuing development. the Goat Farm is one project

where goats are farmed for milk to be used in the watoto

Babies homes. it is planned for this project to become

fully self-sustainable by selling excess milk and surplus

goats to the community.

$10,000 0.35%

Baby Special Needs specialised needs for the Baby watoto program

including incubators, warming beds, cots, cribs and other

equipment.

$71,772 0.7%

Medical special medical needs including facial reconstructions,

trauma rehabilitation and surgery costs.$201,826 3.18%

Infrastructure General infrastructure works to support all projects

including self-sustainability.$6,040 0.17%



Gifts child sponsors may choose to send a monetary gift

to their child for special occasions, e.g. christmas and

birthdays. a percentage of these gifts are put into a fund

for the child’s higher education and the balance given to

the child to purchase a gift.

$10,803 0.37%

Project Gulu in 2007, watoto expanded its programme to northern

uganda in response to the cry of the former child soldier

and greater community in this region who bore the

brunt of a senseless civil war. working alongside the local

government, community and other stakeholders on the

ground, watoto has been actively involved in making

northern uganda livable again.

$130,003 5.4%

Self Sustainability - other although watoto has a number of large self-sustainability

projects such as the Goat Farm & lubbe land, often

self sustainability funds are sent that don’t fall under a

particular project.

$6,040 0.21%

Miscellaneous these funds are used for projects that do not fall under a

specific category.$8,360 0.3%

TOTAL $2,876,167 100%


Aid and Development Distribution (%)

child sponsorship 31.36%

Baby watoto sponsorship 6.3%

mother’s sponsorship 4.87%

teacher’s sponsorship 1.24%

living hope sponsorship/donations 11.99%

Building Funds 33.35%

undesignated 0.21%

Goat Farm 0.35%

Baby home special needs 0.7%

medical 3.18%

infrastructure 0.17%

Gifts 0.37%

project Gulu 5.4%

self sustainability 0.21%

miscellaneous 0.3%

total 100%

child sponsorship 31.36%

living hope sponsorship & donations

11.44%

Building Funds 32.87%

Baby watoto sponsorship6.3%

Goat Farm 0.35%

undesignated0.21%

mother sponsorship

4.87%

infrastructure0.17%

self-sustainability 0.21%

miscellaneous 0.3%

Gifts 0.37%

medical

3.18%

project Gulu

4.32%

Baby home special needs

0.7%

teachers sponsorship1.21%

graph data calculated by above supplied information


watoto children’s choir

geoffrey oyaka sings for the crowd at easterfest 2012, in toowoomba, Qld.


From the choir coordinator

the second half of choir 49 was a great time for the

team and all those who attended the performances.

the children grew in confidence both on stage and in

social situations. the lord so graciously used their willing

hearts to touch the lives of many as they finished up their

6 month tour. the friends they have made and the times

they have shared on tour will be etched in their hearts for a

long time and we are so thankful to all those who opened

up their hearts and homes to this beautiful team. choir 49

wrapped up their tour in Brisbane and headed home late

october. upon returning back to uganda the team were

invited to perform for the ugandan president at a special

function in Kampala which was a great honour for them to

share their stories with their own president. the children

have since been resettled into their villages and are doing

very well. we were informed that some of the children

even finished up in the top 5 of their class which was an

amazing achievement for them. they are well on their way

to become influential individuals in uganda and we are so

proud of them.

Watoto australia’s 10th children’s choir, team 56, performing to raise awareness for the vulnerable women & children of africa

- kerri-ann handy

the end of choir 49


choir 56

on the 1st of april, 21 fresh faced watoto children and 10

ugandan choir adults arrived in Brisbane to begin their

six month tour sharing their story with australia and new

Zealand. the brand new tour entitled Beautiful africa:

a new Generation kicked off at easterfest, the largest

christian music Festival in the southern hemisphere, with

thousands witnessing this inspiring performance over

the 3 day festival. the choir then travelled out to rural

Queensland, to some places we have never been before,

sharing their message of hope and love to towns that were

devastated by recent floods. not only do we aim through

the tour, to raise awareness of the plight of orphans and

widows but we at watoto believe the message shared by

the choir truly transforms lives and it’s so exciting to see

and hear of God reaching out to people attending each

performance. in townsville we had 40 people respond to

the call to follow or rededicate their life to christ. we are in

awe of how powerfully God uses these children and adults

to spread his Gospel to our nation that is crying out for him.

the team then spent a month in new Zealand working

with our partners tear Fund to share this exciting new

production with the north island. we are always so blessed

by our lovely new Zealand neighbours during this time

and this year was nothing short of amazing. we were able

to raise much needed funds and awareness towards the

work of watoto & we are thrilled to say that we raised over

250 new tear Fund sponsorships.

choir update

choir 56 in sydney

this year we have focused on visiting new places and

towns to help spread this message further in australia.

this goal has been met with having over 50% of the

tour booked in new venues and towns. we have had a

tremendous response to the performance so far, some

saying it is the best choir tour they have ever seen and

we are excited with anticipation to see what God will do

during the next half of tour.


choir strateGy

in the coming years watoto australia will continue to be strategic in implementing processes that will improve the

viability of the choirs traveling throughout australia. in 2013 we will be partnering with our asia office, based in

hong Kong, for the tour. choir 61 will spend 4 months here in australia & 3 months in a number of asian countries.

we will not be travelling to new Zealand in 2013.

Goals we endeavor to achieve with each tour are as follows.

• to continue to communicate & raise awareness among australian communities that are yet to hear of the

work of watoto.

• to increase the number of people that attend the watoto concerts by 20% each year.

• to reduce the cost of tour by planning routes strategically.

• to better understand the needs of churches as they reach their local communities.

• to increase our community awareness by promoting and having a publicity plan for the australian tour.

• endeavour to have 3 separate tours planned to have the opportunity to promote concerts proactively for

future years.

• Be in key cities for specific events (eg. hillsong, easterfest)

• to have 6 major media coverage events in 2013

• to increase media coverage each year.

these goals will continually improve the professionalism & accountability of watoto australia and of the choirs that

tour here.

thank you bus drivers

to all our drivers this year, we would like to say a big thank

you for supporting us with your gifts & talents. our tour can

only run smoothly when we have the right people at the

wheels. thank you for keeping us safe, caring for us, getting

us to our destinations, being patient & keeping our bus

looking great.

we love and appreciate all you have done – uncle don, BaBa

nico (nZ), Graham & Joanne, Bob & dawn, Jan, rodney,

andrew & dan.

we would also like to thank our friends at cross country

tours for continuing to care for our bus, keeping it compliant

& mechanically sound.choir 56 pictured with bus drivers graham & Joanne turner

and truck drivers Bob & dawn howell.


the year 2011/2012 has seen watoto gain some key exposure in the media. one of the highlights was when

the watoto children’s choir had the opportunity to sing on the weekend sunrise programme on channel 7.

they were asked to sing on sunday’s programme, which is the top rated sunrise show and the choir amazed the

producers and presenters. they said it was, “one of the best performances they had seen on sunrise in a long time”

and are excited to have us back in the future.

northern uganda was also in the spotlight due to the exposure the Kony 2012 documentary. stuart robert, a

watoto australia board member & representative for australia on the international board, wrote an article with

“the punch” that highlighted the incredible work watoto is doing in northern uganda that became the most read

and commented opinion piece in the country. the mX magazine also interviewed luke and published a quote

from him on the front page of their magazine, which reaches approximately 700,000 people across Brisbane,

sydney and melbourne. triple m also used luke’s comments for a news grab reminding people that there are

many ways to support those in northern uganda, through our watoto programs.

the watoto children’s choir had a fantastic interview with Vision Fm, which was aired nationwide on over 500

relay stations. it was also aired 2 months later on “history makers” which is not only played on their 500 relay

stations, but on almost every christian radio station across australia.

we have made some great connections with the media this past year and, with almost 100 separate media articles

published or aired, we have started to build relationships that will benefit us in future years.

media update- ruth mitchell


media hiGhliGhts

port macQuarienews

new Zealand herald

Queens st. mall live

performance

the Queensland

timesthe

western star

vision fm radio

wollonGonG advertiser


proJects : GloBal deVelopment Group

Global development Group (GdG) and watoto australia continue to

partner together to see the three projects in uganda thrive and continue

to make an impact on the local ugandan community.

the three GdG projects are –

• watoto children’s Village & Babies home project. project J210

• watoto children’s Village Gulu. project J329

• living hope development program. project J416

all work in these projects are monitored by GdG staff and reporting is done

by Janet ayo who works for GdG in the Kampala office.

projects mentioned seek to have maximum impact on the surrounding

communities by employing local staff who are being mentored, trained,

skilled and empowered by other local staff and international visitors.

in the last 12 months we have seen an increase in intake numbers of children

in our J210 children’s village project. many of these vulnerable children

continue to be rescued from all walks of despair and destitution. this includes

many babies introduced into the care of our Babies homes where they are

given medical care & respite so that they too can graduate into our villages.

watoto children’s villaGe & babies home. proJect J210


proJects : GloBal deVelopment Group

watoto children’s villaGe Gulu. proJect J329

livinG hope development proGram. proJect J416

watoto villages include schools, medical facilities, administration, vocational

training, sustainable agriculture, staff accommodation and the children’s

homes. mothers, teachers, support staff and children are all involved in the day-

to-day happenings in these communities.

our living hope project restores dignity back to the most vulnerable hiV+

women by empowering them to rise up in their communities. medical help is

provided, living hope also gives them the skills, both business and practical, to

ensure they have a future and will see their children also be productive citizens

of uganda. teams from all around the world visit and impart knowledge to

these living hope women. 2012 will see around 1100 women graduate from

the living hope project.


visit watoto

‘the trees’ at Bbira children’svillage


Visit watoto- dennis brown

build teams from australia

australian and new Zealand churches, schools, corporate and community groups continue to support watoto. in the

2011/2012 financial year 15 teams consisting of 258 people travelled to uganda and built many vital and much

needed projects.

these projects included houses, classrooms, apartments, student dormitories, teacher’s accommodation, general

maintenance requirements, and one team commenced a rain harvesting project. that team is returning to uganda to

complete the project in the current financial year and provide ‘on the job training’ to watoto staff so that they can continue

this programme in other areas of watoto Villages and eventually turn it into a ‘self-sustainability’ project.

one of the build teams have provided the followinG testimony.

“everyone on our team enjoyed the trip and all have indicated they want to return. we were all impacted by

seeing the widespread poverty and the challenge to live a life that frees us to continue to give into the nations.

• the joy and love of the ugandan people and their God-focused life. our host and bus driver were fantastic

and we had a lot of fun...many laughs and much teasing.

• the vision of watoto and the way it is so well run was inspirational.

• the team have all come back with a desire to see the same “mission focus” in their everyday life and have the

same trust and dependency on God in perth, as we did in uganda. we saw many breakthroughs in people’s

lives as we set time aside every evening for a debrief and “prayer chair”

we have all returned with a “bigger picture” of God’s world and his kingdom.

~ Karen (perth)”


Visit watoto

individual volunteers

there has been an awesome increase in the numbers of individual volunteers from australia & new Zealand in this

financial year.

twenty-six wonderful individuals travelled to uganda and volunteered for a minimum of one month with watoto,

working and serving alongside the watoto team, in areas such as Baby watoto / living hope / watoto church /

children’s Villages / medical clinics / office and administrative areas.

sarah’s story

my name is sarah and i have the privilege of caring for

some of uganda’s most vulnerable infants and children.

as the nurse coordinator of Baby watoto, i oversee

the medical care given by our nurses and allied staff

in all three Baby watoto facilities. i work alongside our

ugandan nurses, encouraging them and assisting them

in improving their skills through formal and informal

training sessions. i also work closely with other local and

international medical professionals to ensure that our

babies are getting the best possible holistic care.

whilst the work can be challenging, i love what i do and

i am so blessed by seeing the amazing transformations

that God brings about in his beautiful babies!


Visit watoto

nathan & melissa’s story we are currently experiencing the journey of a life time here in uganda.

i don’t think anything can really prepare you for the real deal, but after

being here for 3.5 months we are glad to say that we feel like honorary

ugandans.

nathan and i are 27 years old and from adelaide sa. we are based at suubi

village and will remain here until the end of our 7 months. nathan works

in a number of roles both coaching soccer and teaching instrumental

lessons. i have been working as a social worker for the babies’ home,

running trainings in Gulu and suubi around behaviour management and

responding to the problem of sexualized behaviour in children.

on sundays we both help run the worship and lessons through children’s

church. God is continuing to stretch us and teach us more about his

ways. we certainly are growing in patience and learning to appreciate

the simple things when you have them (like power and running water).

we love the babies and the young people we support and ultimately we

love being able to learn from, care for and encourage others. sometimes

it hits us that “wow, we are in africa right now!”

we know that this is where God wants us to be.

nathan & melissa

Watoto 360˚

six students from australia completed the watoto 360˚ programme, which is a christian training program designed

to encourage students in personal character development, cultivating a living relationship with God, and identifying

their unique individual gifts and callings in God. watoto 360˚ is unique and comes out of our love for God and our

desire to bring healing to our city, our nation, our continent and our world.

watoto 360˚ does not use project funds from australia

Watoto 360˚ Class


our Board

Gary skinner Watoto Child Care Ministries founder.

Gary founded watoto after moving to uganda in 1982 with his wife marilyn

and young family to start a cell based church in Kampala. Gary speaks

internationally about the watoto model and how it can be implemented

through out the world.

peter harris Chairman of the Board

peter is a financial consultant and mortgage manager, with over 40 years in

finance, investment & merchant banking in senior management roles.

stuart robertFederal Member of Parliament (FAIM, MBA, M IT, BA Hons, Grad Dip IM)

stuart is the current shadow minister for defence science, technology and

personnel.

bill thorburnBill has over 45 years experience as senior pastor and teacher throughout

australia and internationally. he has served on numerous boards &

committees connected to community and church organisations.

rod careyrod carey is the director/secretary of watoto child care ministries australia.


www.watoto.com

2011TOTAL company trust TOTAL

REVENUE

Donations and gifts - monetary & non-monetary 821,755 39,905 781,849 1,770,243

Legacies and bequests 0 0 0 0

Sponsorship income 1,976,620 0 1,976,620 1,542,782

Grants• AusAID 0 0 0 0• other Australian 0 0 0 0• other overseas 0 0 0 0

Investment income 57,013 3,289 53,725 44,354

Other income 1,515,681 1,515,681 ( 0) 887,063

Total revenue 4,371,069 1,558,875 2,812,194 4,321,913

EXPENSES

Overseas projects• funds to overseas projects 2,876,167 0 2,876,167 2,141,745 • other project costs 1,400 1,400 0 9,799

Domestic projects 0 0 0 0

Community education 81,933 81,933 0 62,469

Fundraising costs• public 731,665 731,665 0 874,378 • government, multilateral and private 0 0 0 0

Administration 311,942 0 311,942 226,599

Other Expenses 727,234 269,815 457,419 392,871

Total expenses 4,730,342 1,084,813 3,645,529 3,707,861

Excess of revenue over expenses (shortfall) from continuing operations(359,272)$ 474,063$ (833,335)$ 614,052$

The Watoto Australia GroupINCOME STATEMENT FOR THE YEAR ENDED 30 JUNE 2012

(Statement of Financial Performance)2012

REPORT

page 4 of 12

2011TOTAL company trust $

ASSETS

Current assets• Cash and cash equivalents 1,582,797 241,561 1,341,236 2,206,798 • Financial assets 141,894 141,894 0 66,954

Non current assets• Property, plant and equipment 136,661 136,661 0 72,314 • Other 0 0 0 0

Total assets 1,861,352 520,116 1,341,236 2,346,066

LIABILITIES

Current liabilities• Trade and other payables 85,437 85,437 0 160,966 • Provisions 0 0 0 0

Non current liabilities• Payables 53,299 53,299 0 103,211 • Other 0 0 0 0

Total liabilities 138,736 138,736 0 264,178

Net assets 1,722,616$ 381,380$ 1,341,236$ 2,081,888$

EQUITY

Reserves 1,722,616$ 381,380$ 1,341,236$ 2,081,888$

The Watoto Australia GroupBALANCE SHEET AS AT 30 JUNE 2012

(Statement of Financial Position)2012

REPORT

page 5 of 12

Balance at 1 July 2011(commencing balance)

Excess of revenue over expenses

Amount transferred (to) from reserves

Balance at 30 June 2012(year end balance)

1,467,837

614,052

2,081,888$

The Watoto Australia GroupSTATEMENT OF CHANGES IN EQUITYFOR THE YEAR ENDED 30 JUNE 2012

0

Retained Earnings Reserves Total

0

2,081,888 0

1,722,616$

( 359,272)

No single appeal or other form of fund raising for a designated purpose generated 10% or more of total income for the period under review.

0

-$

REPORT

page 6 of 12

NOTE 1: STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES

AASB 101 Presentation of Financial StatementsAASB 102 InventoriesAASB 107 Cash Flow StatementsAASB 108 Accounting Policies, Changes in Accounting Estimates and ErrorsAASB 110 Events occurring after Reporting DateAASB 1048 Interpretation and Application of Standards

(a) INCOME TAX

(b) CASH

(c) INVENTORIES

(d) REVENUE

(e) GST

The report is also prepared on an accruals basis and is based on historic costs and does not takeinto account changing money values or, except where specifically stated, current valuations of non-current assets.

The statements have been prepared in accordance with the following accounting standards:

No other Accounting Standards, Urgent Issues Group Consensus Views or other authoritativepronouncements of the Australian Accounting Standards Board have been applied.

The Watoto Australia Group

Notes to and forming Part of the Accountsas at 30 June 2012

This financial report is a special purpose financial report prepared in order to satisfy the accountspreparation requirements of the . The Directors/Trustees have determined that the group is not areporting entity as referred to in Statements of Accounting Concept 1: Definition of a ReportingEntity, and there is no requirement to apply accounting standards in the preparation andpresentation of these statements.

The following material policies, which are consistent with the previous period unless otherwisestated, have been adopted in the preparation of this report:

As not for profit entities, the The Watoto Australia Group is entitled to an exemption from theAustralian Taxation Office from the payment of Income Tax on income derived by it andfrom the lodgement of income tax returns.

Revenues, expenses and assets are recognised net of the amount of GST, except wherethe amount of GST is not recoverable from the Australian Taxation Office. In these cases,GST is recognised as part of the cost of acquisition of the asset or the expense.

Cash flows are presented in the cash flow statement on a gross basis.

Revenue from the sale of goods is recognised upon the delivery of goods to customers.

Interest revenue is recognised on a proportional basis taking into account the interest ratesapplicable.

All revenue is stated net of the amount of GST.

For the purposes of the statement of cash flows, cash includes cash on hand and in at calldeposits with banks or financial institutions, investments in money market instrumentsmaturing within less than two months, net of bank overdrafts.

Inventories are measured at the lower of cost and net realisable value. Costs are assignedon a first in first out basis.

REPORT

page 7 of 12

NO

TE 2:

Profit from

Ordinary A

ctivities 2011

Profit from

ordinary activities has been determined after

TOTA

LC

OM

PA

NY

TRU

ST

(a) Expenses – R

emuneration of A

uditor 4,000

$

4,000$

-

$

9,279$

(b) E

xpenses - Depreciation &

Am

ortisation45,907

$

45,907$

-

$

31,414$

(c) E

xpenses - Bad &

Doubtful D

ebts-

$

-$

-

$

-$

NO

TE 3:

Group D

etails

The principal place of business is 3352 Pacific H

ighway S

PR

ING

WO

OD

Qld 4127

NO

TE 4:

CA

SH

FLOW

INFO

RM

ATIO

N2011

(a)R

econciliation of Cash

TOTA

LC

OM

PA

NY

TRU

ST

Cash at bank

1,523,440

182,213

1,341,226

2,206,383

Bank O

verdraft

-

-

-

- C

ash on hand

1,273

1,263

10

415 Term

Deposits

58,084

58,084

-

-

$ 1,582,797 $ 241,561

$ 1,341,236 $ 2,206,798

2012

2012

The trust is a charitable trust.

The W

atoto Australia G

roup

Notes to and form

ing Part of the Accounts

as at 30 June 2012

Cash at end of the financial period as show

n in the Statem

ents of Cash Flow

s is reconciled to the related item

s in the balance sheet as follows:

Thecom

panyis

limited

byguarantee.

Ifthe

company

isw

oundup,

theC

onstitutionstates

thateach

mem

beris

requiredto

contributea

maxim

umof

$10each

towards

meeting

anyoutstanding delegations of the com

pany.

RE

PO

RT

page 8 of 12

The W

atoto Australia G

roup

Notes to and form


as at 30 June 2012

NO

TE 4:

CA

SH

FLOW

INFO

RM

ATIO

N (continued)

(b)2011

TOTA

LC

OM

PA

NY

TRU

ST

Operating P

rofit after Income Tax

( 359,272)

474,063 ( 833,335)

614,052

Am

ortisation

-

- D

epreciation & expensed equipm

ent

80,032

- Investm

ents written off

-

-

(Profit) Loss on sale of property, plant and equipm

ent

-

-

Decrease /(Increase) in trade and term

debtors( 20,587)

( 248)D

ecrease / (increase) in prepayments

( 14,798)( 2,699)

Decrease / (increase) in other assets

-

-

Decrease / (increase) in inventories

( 47,868)

28,036 D

ecrease / (increase) in intangibles

-

- (D

ecrease) / increase in trade creditors and accruals( 86,156)

19,581

(Decrease) / increase in em

ployee provisions

-

- (D

ecrease) / increase in income in advance

2,080

-

(Decrease) / increase in G

ST P

ayable

8,313 ( 20,577)

Cash flow

s from operations

($ 438,256) $ 638,145

NO

TE 5:

RE

CE

IVA

BLE

S &

PR

EP

AYM

EN

TS2011

TOTA

LC

OM

PA

NY

TRU

ST

Trade Debtors

23,113

23,113

-

-

Other D

ebtors

-

-

-

2,526 A

ccrued GS

T Receivable

83

83

-

8,396

Accrued Incom

e Receivable

-

-

Prepaym

ents

36,831

36,831

-

22,033

Total Receivables &

Prepaym

ents $ 60,026

$ 60,026 $ -

$ 32,954

NO

TE 6:

INV

EN

TOR

IES

2011TO

TAL

CO

MP

AN

YTR

US

TS

tock on hand

70,000

70,000

-

34,000 S

tock in transit

11,868

11,868

-

-

Total Inventories $ 81,868

$ 81,868 $ -

$ 34,000

2012

2012

2012R

econciliation of Cash Flow

from O

perations with O

perating Profit after Incom

e Tax

Non-cash flow

s in operating surplus

Changes in assets and liabilities

RE

PO

RT

page 9 of 12

The W

atoto Australia G

roup

Notes to and form


as at 30 June 2012

NO

TE 7:

FIXE

D A

SS

ETS

2011TO

TAL

CO

MP

AN

YTR

US

TP

lant & E

quipment

Plant E

quipment V

ehicles & C

hattels at cost / valuation376,126

376,126

-

265,873

A

ccumulated D

epreciation(239,466)

(239,466)

-

(193,558)

136,661

136,661

-

72,314

NO

TE 8:

CR

ED

ITOR

S, A

CC

RU

ALS

& TA

X LIA

BILITIE

S2011

TOTA

LC

OM

PA

NY

TRU

ST

Trade Creditors &

Accruals

Trade Creditors

50,113

50,113

-

50,205

Accrued E

xpenses

24,697

24,697

-

110,762 B

ank Overdraft

-

-

-

-

Loans Payable - w

ithin 12 months

8,547

8,547

-

-

Loans Payable - over 12 m

onths

53,299

53,299

-

103,211 M

onies received in advance

-

-

-

- O

ther Creditors &

Accruals

2,080

2,080

-

-

Total Creditors &

Accruals

138,736$

138,736

$

-$

264,178

$

GS

T & Tax Liabilities

GS

T Collected

-

-

-

-

less GS

T Paid

( 83)( 83)

-

( 8,396)less A

mounts R

eceivable

83

83

-

8,396 Total G

ST &

Tax Liabilities-

$

-$

-

$

-$

Total C

reditors, Accruals &

Tax Liabilities $ 138,736

$ 138,736 $ -

$ 264,178

Current C

omponent

$ 85,437

$ 85,437

$ - $ 160,966

Non-C

urrent Com

ponent $ 53,299

$ 53,299

$ -

$ 103,211

2012

2012

RE

PO

RT

page 10 of 12

Robert White Public Accountant, Registered Company Auditor

ROMAR ACCOUNTANTS Accountants Advisers Auditors

ABN 80 010 323 083 PO BOX 3080 SUNNYBANK SOUTH Qld 4109

Ph (07) 3323 1704 Fax: (07) 3323 3339 e-mail: [email protected] | [email protected] Page 1 of 2

INDEPENDENT AUDIT REPORT TO THE MEMBERS OF

The Watoto Australia Group

SCOPE

REPORT on the Financial Report

We have audited the attached financial report of The Watoto Australia Group, being a Special Purpose Financial Report which comprises the Balance Sheet, Income Statement, Statement of Cash Flows and Notes to the Financial Statements for the financial year ended 30 June 2012 as set out on the accompanying pages.

DIRECTORS’ Responsibility for the Financial Report

The group’s directors are responsible for the financial report and have determined that the accounting policies used and described in Note 1 to the financial report and the accounting disclosures contained therein are appropriate to meet the needs of the members. The directors’ responsibility also includes establishing and maintaining internal control(s) relevant to the preparation and fair presentation of the financial report that is free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.

AUDITOR’S Responsibility

Our responsibility is to express an opinion on the financial report based on our audit. No opinion is expressed as to whether the accounting policies used, as described in Note 1, are appropriate to meet the needs of the members. We conducted our audit in accordance with Australian Auditing Standards. These Auditing Standards require that we comply with relevant ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance whether the financial report is free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial report, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial report in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the directors, as well as evaluating the overall presentation of the financial report. The financial report has been prepared for distribution to members of the entity and the for the purpose of fulfilling the directors’ financial reporting. We disclaim any assumption of responsibility for any reliance on this report or on the financial report to which it relates to any person other than the members or for any purpose other than that for which it was prepared.

REPORT

page 11 of 12

of 2

Limitation to Scope As is common for organisations of this type, it is not practicable to cost effectively audit the system of internal control over cash receipts of donations, subscriptions or other fund raising activities. Accordingly, our audit tests over receipts were limited to amounts already recorded in the books and records of the entity. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Independence In conducting our audit, we have complied with the independence requirements. AUDITOR’S OPINION

In our opinion, the financial report of The Watoto Australia Group for the year ended 30 June 2012 is in accordance with the constitution, including

i. giving a true and fair view of the group's financial position as at 30 June 2012 and of its performance for the year ended on that date in accordance with the accounting policies described in Note 1; and

ii. present a view which is consistent with our understanding of the entity’s financial position and the results of its operations; and

iii. complying with Australian Accounting Standards to the extent described in Note 1.


Reg No.: Registered Company Auditor (# 5902) & MIPA (# 222132)

Dated: 2 November 2012

REPORT

page 12 of 12

ABN 83 176 101 461

FOR THE YEAR ENDED 30 June 2012

Watoto Australia Trust Account

FINANCIAL REPORT

REPORT

page 1 of 10

Watoto Australia Trust AccountABN 83 176 101 461

FINANCIAL STATEMENTSFOR THE YEAR ENDED 30 June 2012

TRUSTEES’ DECLARATION

The trustees have determined that the trust is not a reporting entity. The trustees have determined that this special purpose financialreport should be prepared in accordance with the accounting policies outlined in Note 1 to the financial statements.

The trustees declare that:

1 The financial statements and notes, as set out on the accompanying pages:

give a true and fair view of the trust’s financial position as at 30 June 2012 and of its performance for the year ended onthat date in accordance with the accounting policies described in Note 1 to the financial statements.

2 In the trustees’ opinion there are reasonable grounds to believe that the trust will be able to pay its debts as and when theybecome due and payable.

This statement is made in accordance with the resolution of the Trustees of the Watoto Australia Trust Account and is signedfor and on behalf of the trustees by:

Dated:

REPORT

page 2 of 10

2012 2011$ $

REVENUETrading Income 0 0

less Direct Costs 0 0

Gross Profit 0 0

Donations and gifts - monetary & non-monetary 781,849 1,751,013

Legacies and bequests 0 0

Grants

• AusAID 0 0 • other Australian 0 0 • other overseas 0 0

Investment income 53,725 42,836

Sponsorship income 1,976,620 1,542,782

Total revenue 2,812,194 3,336,630

EXPENSES

Overseas projects

• funds to overseas projects 2,876,167 2,141,745 • other project costs 0 0

Domestic projects 0 0

Community education 0 0

Fundraising costs

• public 0 0 • government, multilateral and private 0 0 Administration costs 311,942 226,599

Other expenses 457,419 161,270

Total expenses 3,645,529 2,529,614 Excess of revenue over expenses (shortfall) from continuing operations $ (833,335) $ 807,015

Watoto Australia Trust AccountINCOME STATEMENT FOR THE YEAR ENDED 30 JUNE 2012

(Statement of Financial Performance)

REPORT

page 3 of 10

2012 2011$ $

ASSETSCurrent assets

• Cash and cash equivalents 1,341,236 2,174,571 • Financial assets 0 0

Non current assets

• Property, plant and equipment 0 0 • Other 0 0

Total assets 1,341,236 2,174,571

LIABILITIES

Current liabilities

• Trade and other payables 0 0 • Provisions 0 0

Non current liabilities

• Payables 0 0 • Other 0 0

Total liabilities 0 0

Net assets $ 1,341,236 $ 2,174,571

EQUITY

Reserves $ 1,341,236 $ 2,174,571

(Statement of Financial Position)


BALANCE SHEET AS AT 30 JUNE 2012

REPORT

page 4 of 10

Retained Earnings Reserves TOTAL

Note $ $ $Balance at 1 July 2010 1,367,546 - 1,367,556 addSurplus (Deficit) attributable to members 807,015 - 807,015 Transfers from Reserves - - -

Sub-total 2,174,561 - 2,174,571 lessTransfers to Reserves - - -

Balance at 30 June 2011 2,174,561 - 2,174,571 addSurplus (Deficit) attributable to members ( 833,335) - ( 833,335)Transfers from Reserves - - -

Sub-total 1,341,226 - 1,341,236 lessTransfers to Reserves - - -

Balance at 30 June 2012 1,341,226 - 1,341,236


ABN 83 176 101 461

STATEMENT OF CHANGES IN EQUITYFOR THE YEAR ENDED 30 June 2012

REPORT

page 5 of 10

NOTE 1: STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES

AASB 101 Presentation of Financial StatementsAASB 107 Cash Flow StatementsAASB 108 Accounting Policies, Changes in Accounting Estimates and ErrorsAASB 110 Events occurring after Reporting DateAASB 1048 Interpretation and Application of Standards

(a) INCOME TAX

(b) CASH

(c) REVENUE

(d) GST

NOTE 2: Profit from Ordinary Activities 2012 2011

Profit from ordinary activities has been determined after

(a) Expenses – Remuneration of Auditor -$ -$ (b) Expenses - Depreciation & Amortisation -$ -$ (c) Expenses - Bad & Doubtful Debts -$ -$



This financial report is a special purpose financial report prepared in order to satisfy the accountspreparation requirements of the . The Trustees have determined that the trust is not a reportingentity as referred to in Statements of Accounting Concept 1: Definition of a Reporting Entity, andthere is no requirement to apply accounting standards in the preparation and presentation of thesestatements.

The report is also prepared on an accruals basis and is based on historic costs and does not takeinto account changing money values or, except where specifically stated, current valuations of non-current assets.

Accounting policy changes under AIFRS have not affected existing balances reported. Thus figureshave not been restated.

For the purposes of the statement of cash flows, cash includes cash on hand and in at calldeposits with banks or financial institutions, investments in money market instrumentsmaturing within less than two months, net of bank overdrafts.

The fo llowing material policies, which are consistent with the previous period unless otherwisestated, have been adopted in the preparation of this report:

All revenue is stated net of the amount of GST.

As a not for profit entity, the Watoto Australia Trust Account is entitled to an exemption fromthe Australian Taxation Office from the payment of Income Tax on income derived by it andfrom the lodgement of income tax returns.

The statements have been prepared in accordance with the the following accounting standards:

No other Accounting Standards, Urgent Issues Group Consensus Views or other authoritativepronouncements of the Australian Accounting Standards Board have been applied.

Revenues, expenses and assets are recognised net of the amount of GST, except wherethe amount of GST is not recoverable from the Australian Taxation Office. In these cases,GST is recognised as part of the cost of acquisition of the asset or the expense.Receivables and Payables in the Balance Sheet are shown inclusive of GST.

Cash flows are presented in the cash flow statement on a gross basis.

Revenue from the sale of goods is recognised upon the delivery of goods to customers.

Interest revenue is recognised on a proportional basis taking into account the interest ratesapplicable.

REPORT

page 6 of 10



NOTE 3: CASH FLOW INFORMATION

(a) Reconciliation of Cash 2012 2011

Cash at bank 1,341,226 2,174,561 Bank Overdraft - - Cash on hand 10 10 Term Deposits - -

$ 1,341,236 $ 2,174,571

(b) 2012 2011

Operating Profit after Income Tax ( 833,335) 807,015

Amortisation - - Depreciation & expensed equipment - - Investments written off - - (Profit) Loss on sale of property, plant and equipment - -

Decrease /(Increase) in trade and term debtors - - Decrease / (increase) in prepayments - - Decrease / (increase) in other assets - - Decrease / (increase) in inventories - - Decrease / (increase) in intangibles - - (Decrease) / increase in trade creditors and accruals - - (Decrease) / increase in employee provisions - - (Decrease) / increase in income in advance - - (Decrease) / increase in GST Payable - -

Cash flows from operations ($ 833,335) $ 807,015

NOTE 4: RECEIVABLES & PREPAYMENTS2012 2011

Trade Debtors - - Other Debtors - - Accrued GST Receivable - - Prepayments - -

Total Receivables & Prepayments $ - $ -

Changes in assets and liabilities

Cash at end of the financial period as shown in the Statements of Cash Flows is reconciled to the related items in the balance sheet as follows:

Reconciliation of Cash Flow from Operations with Operating Profit after Income Tax

Non-cash flows in operating surplus

REPORT

page 7 of 10



NOTE 5: CREDITORS, ACCRUALS & TAX LIABILITIES2012 2011

Trade Creditors & AccrualsTrade Creditors - - Accrued Expenses - - Bank Overdraft - - Loans Payable - within 12 months - - Loans Payable - over 12 months - - Monies received in advance - - Secured Loans Payable - -

Total Creditors & Accruals -$ -$ GST & Tax LiabilitiesGST Collected - - less GST Paid - - less Amounts Receivable - - Total GST & Tax Liabilities -$ -$ Total Creditors, Accruals & Tax Liabilities $ - $ -

Current Component $ - $ - Non-Current Component $ - $ -

NOTE 6: MOVEMENTS IN EQUITY

TRUST CAPITALBalance at start of period 2,174,571 1,367,556 Settlement Sum 10 10 Surplus (Deficit) for Period ( 833,335) 807,015

Balance at end of period $ 1,341,246 $ 2,174,581

REPORT

page 8 of 10


ROMAR ACCOUNTANTS Accountants Advisers Auditors

ABN 80 010 323 083 PO BOX 3080 SUNNYBANK SOUTH Qld 4109

Ph (07) 3323 1704 Fax: (07) 3323 3339 e-mail: [email protected] | [email protected] Page 1 of 2

INDEPENDENT AUDIT REPORT TO THE MEMBERS OF

Watoto Australia Trust Account ABN 83 176 101 461

SCOPE

REPORT on the Financial Report

We have audited the attached financial report of Watoto Australia Trust Account, being a Special Purpose Financial Report which comprises the Balance Sheet, Income Statement, Statement of Cash Flows and Notes to the Financial Statements for the financial year ended 30 June 2012 as set out on the accompanying pages.

DIRECTORS’ Responsibility for the Financial Report

The trust’s directors are responsible for the financial report and have determined that the accounting policies used and described in Note 1 to the financial report and the accounting disclosures contained therein are appropriate to meet the needs of the members. The directors’ responsibility also includes establishing and maintaining internal control(s) relevant to the preparation and fair presentation of the financial report that is free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.

AUDITOR’S Responsibility

Our responsibility is to express an opinion on the financial report based on our audit. No opinion is expressed as to whether the accounting policies used, as described in Note 1, are appropriate to meet the needs of the members. We conducted our audit in accordance with Australian Auditing Standards. These Auditing Standards require that we comply with relevant ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance whether the financial report is free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial report, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial report in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the directors, as well as evaluating the overall presentation of the financial report. The financial report has been prepared for distribution to members of the entity and the for the purpose of fulfilling the directors’ financial reporting. We disclaim any assumption of responsibility for any reliance on this report or on the financial report to which it relates to any person other than the members or for any purpose other than that for which it was prepared.

REPORT

page 9 of 10

of 2

Limitation to Scope As is common for organisations of this type, it is not practicable to cost effectively audit the system of internal control over cash receipts of donations, subscriptions or other fund raising activities. Accordingly, our audit tests over receipts were li We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Independence In conducting our audit, we have complied with the independence requirements. AUDITOR’S OPINION

In our opinion, the financial report of Watoto Australia Trust Account for the year ended 30 June 2012 is in accordance with the constitution, including

i. giving a true and fair view of the trust's financial position as at 30 June 2012 and of its performance for the year ended on that date in accordance with the accounting policies described in Note 1; and

ii. present a view which is consistent with our understanding of the entity’s financial position and the results of its operations; and

iii. complying with Australian Accounting Standards to the extent described in Note 1.


Reg No.: Registered Company Auditor (# 5902) & MIPA (# 222132)

Dated: 2 November 2012

REPORT

page 10 of 10

watoto australia - annual report 2012

Documents

growth of watoto

visit watoto

work of watoto

ministry of watoto

australia new zealand

vulnerable women

country programs uganda

vulnerable endeavour