Attachments

PERIODIC EXPENSES	Units	PVO	AID/Host Gov.	NGO Counterpart
TRAINING	Avg.1
Seminars2
Training Food Distributors
Outside-schooling
Other/specifiy
Total TRAINING:		0
CAPITAL GOODS EXPENSES	Units	PVO	AID/Host Gov.	NGO Counterpart
CAPITAL3	SHARE4
Trucks
Cars
Computers
Software
Typewriters
Equipment
Furniture
Office Buildings Constructed
Warehouses Constructed
Pallets
Distribution Center Utensils, Measuring Devices, Cups...
Education Materials
Other/specify
Total CAPITAL		0

¹ If training costs are bunched together just once every couple of years, the try to divide them across that number of years so that each year has a representative average.

² Include the fees of outside consultants.

³ Capital refers to long-term purchases. Again, the goal is to estimate the average expense per year. Therefore, if possible, divide the purchase of the capital item (using its current dollar price) by the number of years of its anticipated lifetime of use. Alternately, it is reasonable to estimate the yearly cost of the item by simply finding out the current rental price for the item on the local market.

⁴ Again, note the share of the items importance to the food-specific activities of the program. Use this fraction when estimating the relevant expenditure for items shared between projects.

RECURRING COSTS	Units	PVO	AID/Host Gov.16	NGO Counterpart
PORT CLEARING & TRANSPORT	RATE:
Port Fees, Taxes
Clearing Fees
Port Storage
Rail Fees
Barge, Waterway
Truck Contract6
Fuel7
Fleet Insurance
Fleet Parts
Other/specifiy
Total PORT/TRANSPORT:		0

⁵ Ignore A.I.D.-arranged transport overland up to landlocked countries. A.I.D. may directly contract the port surveyor or negotiate clearing fees. Include these expenses as best you can. In several countries the Host Government provides rail transport. Estimate its value in terms of the expenses this spares you.

⁶ Often private transporters are contracted for large-scale transport. This expense subsumes their attendant fuel, insurance costs, etc.

⁷ Even where the PVO contracts out for much transport, three are still local, pickup truck scale costs. These should be included here.

RECURRING COSTS	Units	PVO	AID/Host Gov.	NGO Counterpart8
RENT, UTILITIES	SHARE9
Central Office Rent
Local Office Rent
Postage
Telex, E-Mail
Printing
Telephone
Central Warehouse Rent10
Local Warehouse Rent11
Stationary, Ledgers
Bagging Materials
Fumigation
Distribution Centers Rent
Forms/Waybills
Utilities
Maintenance
Repair (Warehouses & Offices)
Other/specify
Total RENT/UTILITIES:		0

⁸ Indigenous organizations with whom you work should be included if they are part of the food distribution network. Try to include their day-to-day incidental costs.

⁹ This is extremely important. Most of the recurring costs support both food and non-food activities. It is important at least to estimate what share of expenses are related exclusively to the food distribution effort. In this column note what portion (.3? .5? .75?) of the annual expenses should be attributed to the food activities but not to complementary activities or other NGO projects unrelated to food.

¹⁰ Do not double count expenses already recorded under port storage.

¹¹ Note the number of warehouses.

STAFF EXPENSES	Units	PVO	AID/Host Gov.	NGO Counterpart
FRINGES & BENEFITS	/Yr.12
Severance
Pensions
Housing
Allowances
Insurance
Other Benefits
Other/specify:
(Benfits summed)
Total SALARIES & FRINGE:13		0
TRAVEL14
Internal Trips (air)
Internal Trips (land)15
Fuel
Vehicle Insurance
Parts/Lubricants
Maintenance Labor
Per Diems
Other/specify
Total TRAVEL		0
Warehouses Constructed
Pallets
Distribution Center Utensils, Measuring Devices, Cups...
Education Materials
Other/specify
Total CAPITAL:

¹² Remember that the values recorded in this section as well as the others are for annual tools, not monthly outlays. It is probably not useful to record anything in this (units) column.

¹³ Add the totals here to the salaries totals on the previous page.

¹⁴ This section relates solely to the travel of personnel and equipment; commodity transport is recorded in another section. Include travel expenses of full-time staff as well as HQ visitors, monitors, consultants, etc.

¹⁵ Includes fees, bus fares, boat rentals, etc.

STAFF EXPENSES	Units	PVO	AID/Host Gov.16	NGO Counterpart8
SALARIES	FTE17
Country Director18
Project Manager
Commodities Manager
Commodities Officers
Transport Officers
Port Officer/Surveyor
Central Warehouse Rent10
Secretaries19
Accountant
Bookkeeper
Auditors20
Distribution Staff21
Warehouse Managers22
Guards
Office Drivers
Food Truck Drivers
Vehicle Maintenance
Casual Labor
Other/specify
(Column Sums)-			0	0
Warehouses Constructed
Pallets
Distribution Center Utensils, Measuring Devices, Cups...
Education Materials
Other/specify
Total CAPITAL

¹⁶ This column should record contributions either in cash or in-kind by either the U.S. Government (e.g. AID, CCC) or by the host government. For in-kind contributions, please make the best possible estimate of the dollar value.

¹⁷ Please note the number of full-time equivalents working in each category. This, multiplied by the mean salaries, gives the total expense. Record the sum of the portions of full-time staff devoted specifically to making the food program function, not for complementary activities.

¹⁸ For example, if there is one Country Director who spends 40% of his/her time administering the food programs, then the total FTE is .4.

¹⁹ If, for instance, there are 2 secretaries who work full-time on food programs, plus another 10 who work half-time on food programs, then the FTE is 7.0.

²⁰ This may include full-time field monitors, or occasional preofessional auditors.

²¹ Remember that the goal is to capture the efforts of all persons working on the food program. This includes counterpart staff and the FTEs of professionals who spend part-time monitoring distributions.

²² Remember to include staff at each warehouse, both central and at the feeding sites.

Attachment taken from Food Aid Management, Food Aid Briefing, Preparation of MYOP, Washington, D.C. , November 1993

Exh E-2 HB 9

(TM 9:6) PAGE OF

TITLE II, PL 480 COMMODITIESANNUAL ESTIMATE OF REQUIREMENTS — FY(See reverse for instructions)

FORM APPROVED O.M.B. NO. 24-R0051

1. COUNTRY

2. COOPERATING SPONSOR

3. RECIPIENT CATEGORIES

3a. NUMBER FEEDING DAYS PER MO.

4. NUMBER OF RECIPIENTS

5. NUMBER MONTHS OPERATING

5a. NUMBER DISTRIBUTED PER YEAR

6 PROPOSED DISTRIBUTION

a.

a.

a.

a.

b. NUMBER RECIPIENTS

c. RATE KGS

d. METRICTONS

b. NUMBER RECIPIENTS

c. RATE KGS

d. METRICTONS

b. NUMBER RECIPIENTS

c. RATEKGS

d. METRICTONS

b. NUMBER RECIPIENTS

c. RATE KGS

d. METRICTONS

Maternal Child Health-Mother

30

Maternal Child Health-Child

30

Preschool Child Feeding

25

Other Child Feeding

30

Other Child Feeding

25

School Feeding

20

Food for Work-Workers

30

Food for Work-Dependents

30

Other

7. TOTAL RECIPIENTS

0

0

0

0

0

8. TOTAL REQUIREMENTS FOR FY

0

0

0

0

ADJUSTED REQUIREMENTS FOR SHIPMENT (METRIC TONS)

9. Quantity on Hand September 30

10. Quantity Received October 1 through February 28

0

0

0

0

10a. From Prior Year Approval

10b. From Current Year Approval

11. Quantity on Hand February 28

12. Quantity Due or Received for Current FY Program After February 19

13. Total Line 11 Plus Line 12

0

0

0

0

14. Projected Distribution March 1 through September 30

15. Estimated Inventory, September 30

0

0

0

0

16. Desired Operating Reserve

17. Adjusted Total Requirements FY

0

0

0

0

CLEARANCES

SIGNATURE

TITLE

DATE

18. Submitted by (Field Representative)

19. Reviewed and Recommended by US AID or Embassy:

20. Cooperating Sponsor Approval

21. ISC/AID - Washington Approval

AID 1550-3 (1-77)

Project Design & Evaluation

Procurement

Shipping

Internal transport, Storage & Handling

Distribution & Consumption

Project Design: Weighing Procurement and Shipping Factors in the Planning Process

When designing a project, many United States Private Voluntary Organizations (PVOs) tend to focus on the end uses of food aid. One way to make better use of food aid resources is to ensure that procurement and shipping factors are also taken into consideration during program design. These factors include timing of commodity purchase, packaging, freight rates and cargo size.

Timing of commodity purchase

Commodity prices fluctuate based on tuning of the next harvest, existing stock levels, packaging and on commodity specifications. Because the U.S. Department of Agriculture is solely responsible for the purchase of commodities, PVOs are often unaware of these price factors. Procurement during times when a commodity is low in stock or high in demand tend to be more costly.

The precise details of commodity specifications should be reviewed annually and adjusted, if necessary. Prices to guarantee an extra percent of protein for some U.S. staples may for instance rise by several dollars per ton from one year to the next.

Packaging

To minimize cost, commodities should be packed and shipped in the largest possible packages. Smaller packages require more time and materials to supply a given commodity and more time and stevedoring labor to load and unload the vessel. In addition, smaller packages are more subject to pilferage.

If a commodity is to be shipped in containers, project planners should consider how many packages of a given commodity can fit in one 20' or 40' container based on the cubic dimensions and weight of the product. Both cost and damage can be minimized when only full containers are shipped.

Freight rates

Freight rates, like commodity prices, arc also governed by the laws of supply and demand. The number of US flag vessels regularly engaged in food aid transportation is very limited, probably employing 60 vessels or less on average. These vessels are heavily booked during August, September and October because freight must be contracted before the end of a particular fiscal/programming year. Although it may not always be convenient on the receiving end, being able to ship during 'off months such as January and February may often result in significant cost savings, and also meet cargo preference requirements, by making me of US flag vessels that would otherwise not be employed during these months

Cargo Size

Freight rates are lowest when the cargo size matches the loading capacity of the vessel. PVOs will incur nearly the same fixed voyage costs whether or not the vessel is fully loaded. Subsequently, for full vessel loads, these fixed costs are spread over a larger tonnage base, thus decreasing the freight rate per ton.

FY 1996 Title II Procurement Schedule

Calls Forward Due in FFP/POD NOT LATER THAN	Invitation Number	Purchase Month	U.S. At Port Dates	Overseas Arrival
Jul 3, 1995	085	August	10/05-10/20	10/25-11/20
Aug 4, 1995	095	September	11/05-11/20	11/25-12/20
Sep 1, 1995	105	October	12/05-12/20	12/25-01/20
Oct 4, 1995	115	November	01/05-01/20	01/25-02/20
Nov 3, 1995	125	December	02/05-02/20	02/25-03/20
Dec 4, 1995	016	January	03/05-03/20	03/25-04/20
Jan 4, 1996	026	February	04/05-04/20	04/25-05/20
Feb 2, 1996	036	March	05/05-05/20	05/25-06/20
Mar 4, 1996	046	April	06/05-06/20	06/25-07/20
Apr 4, 1996	056	May	07/05-07/20	07/25-08/20
May 3, 1996	066	June	08/05-08/20	08/25-09/20
Jun 4, 1996*	076	July	09/05-09/20	09/25-10/20

* Last FY 1996 Processed Commodity Purcase

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Verification list for cleaning the warehouse

Name of the warehouse _____________________________________________________
Location _________________________________________________________________
A. Use of warehouse
	1. Product stored
	2. Storage space
		a. Capacity __________________________________________________________
		b. Area _____________________________________________________________
B. Conditions outside the warehouse			Yes	No
	1. Loading and unloading area		____	____
		a. Accumulations of grain or chaff?	____	____
		b. Accumulations of garbage?	____	____
	2. Presence of grass or tall weeds?		____	____
	3. Piles of garbage or junk?		____	____
	4. Evidence of rodents (burrows, etc.)?		____	____
	5. Birds perching or nesting under the roof?		____	____
C. Maintaining the exterior of the warehouse
	1. Does the roof need repair?		____	____
	2. Holes in the walls where birds may enter?		____	____
	3. After closing the doors, are there still holes where rodents may enter?		____	____
	4. Vents without screens?		____	____
	5. Vents with damaged screens?		____	____
D. Maintenance of the warehouse			____	____
	1. Need to clean the floors?		____	____
	2. Accumulations of garbage, equipment or junk in the warehouse?		____	____
	3. Need to clean the walls or the inside of the roof?		____	____
	4. Is there rodent bait or pieces of glass on the ground?		____	____
E. Grain storage prcatices
	1. Is grain stored against the wall?		____	____
	2. Is grain stacked on the floor?		____	____
	3. Are the stacks of grain separated from each other by at least one meter?		____	____
	4. Is the grain stored close to the chemicals, pesticides, or strong smelling materials?		____	____
	5. Are there broken bags of grain in stacks?		____	____
F. Insect infestations
	1. Are insects flying inside the warehouse?		____	____
	2. Insects or worms
		a. On the floor?	____	____
		b. On the outside of the bags?	____	____
		c. Inside the grain bags?	____	____
	3. Traces of insects evident in the dust?		____	____
G. Conditions suggesting rodents or birds
	1. Rat excrement visible on the floor or on top of sacks?		____	____
	2. Do the stacks have bags chewed by rodents?		____	____
	3. Are rodents visible in the warehouse?		____	____
	4. Traces of rodents in the dust?		____	____
	5. Bird excrement on the floor or on bags?		____	____
	6. Birds seen in the warehouse?		____	____
H. Grain handling practices
	1. Has all grain been inspected when arriving at warehouse?		____	____
	2. Can the warehouse personnel identify the insects that infest the grain?		____	____
	3. Is grain fumigated when insects are found?		____	____
	4. Is grain fumigated when it arrives at the warehouse?		____	____
	5. Do workers report every evidence of rodents, insects or birds?		____	____
I. Control of infestation
	1. Is rat poison in use?		____	____
		a. On the outside of the warehouse	____	____
		b. On the inside of the warehouse	____	____
	2. Are the stations for bait adequately maintained?		____	____
	If no, why not?_____________________________________________________
	3. What rat poisons are used in the warehouse?
	4. Do the traps used in the warehouse have bait?		____	____
	Are they set?		____	____
	5. Are residual insecticides used in the warehouse?		____	____
	What residual insecticides were used?
	6. Are fog or spray insecticides used in the warehouse?		____	____
	Which insecticide was used as fog or spray?____________________________
	7. Are fumigants used in the warehouse?		____	____
	Which fumigants were used?_________________________________________
	8. Are records maintained of rodent control?		____	____
	9. Are records maintained of insect control?		____	____
J. Warehouse administration
	1. Does the warehouse director make a preiodic inspection of the warehouse?		____	____

Warehouse foreman ______________________________________________________
Quality control agent _________________________________- Date________________

CARE
151 Ellis Street NE
Atlanta, GA 30303-2439
Tel 404 681-2552
Fax

404 577-6662
404 577-1205

ALMIS	#4351
Date:	October 10, 1994
To:	Senior Staff Regional Foundation Offices Country Offices
From:	Bill Novelli
Subject:	Policy on losses and Fraudulent Acts

CARE's reputation is its most valuable asset. We must all work to maintain the highest degree of accountability to our donors, and avoid or prevent situations which may compromise our position. Below is CARE's policy on losses and fraudulent acts. Please review and discuss it with all of your stff, post it in a central location, and take appropriate action if necessary. We will be forwarding translated copies as soon as they are available.

Management is resonsible for detecting defalcations, misappropriations, and other irregularities, and for having a system of internal control in place to reduce the risk of loss. This includes situations that occur due to the Country Director or Department Head's negligence in monitoring his/her staff, not having adequate systems to prevent losses or at a minimum detect them on a timely basis, not implementing the recommendations made as a result of audits (internal or external), and not adequately safeguarding CARE property (building, cars, etc.). In addition, each member of CARE's management team should be familiar with the types of improprieties that might occur within his/her area of responsibility and be alert for any indication of irregularity.

The terms defalcation, misappropriation, and other fiscal irregularities refer to, but are not limited to:

Any dishonest or fraudulent act;

Forgery or alteration of any document or account belonging to CARE (including, but not limited to time sheets, payroll and associated leave records and accounts, procurement documents, agricultural commodity records, spare parts or project materials and equipment inventory records, food commodity management and monitoring reports, etc.);

Forgery or alteration of a check, bank draft, or any other financial document;

Misappropriation of funds, commodities, securities, supplies, spare parts, project materials and equipment, or other assets;

Impropriety in the handling or reporting of money, financial transactions, or bidding procedures;

Accepting or seeking anything of material value from vendors or persons providing services/materials to CARE (exceptions: perishable gifts intended for a group of employees, such as candy or flowers);

Destruction or misappropriation of records, furniture, fixtures, or equipment;

Diversion, alteration, or mismanagement of documents or information; and/or

Any similar or related irregularity.

Any employee who identifies or suspects an irregularity has an obligation to report this to his/her immediate supervisor. If the employee is not satisfied after discussions, or has reason to believe that the supervisor is involved, he/she should speak with the manager at the next level.

Once the detected or suspected irregularity has been identified, management (domestic: Division or Department Head and overseas: the Country Director) must immediately report the incident to Trish Shannon, Director of Internal Audit, who coordinates all investigations with General Counsel and other affected areas, both internal and external. Country Directors should notify the Regional Manager at the time Internal Audit is notified.

If an employee suspects dishonest or fraudulent activity, he/she should report such activity through the normal chain of supervision. However, if this is not possible, Trish is available to discuss such matters on a confidential basis.

This policy applies to any irregularity, or suspected irregularity, involving not only employees, but also vendors and other outside parties. Investigations will be conducted without regard to length of service, position, title, or relationship.

Please confirm to Trish Shannon, no later than November 15, 1994, that you and your staff have read this ALMIS.

If there is any question as to whether an action constitutes fraud, or if you have any questions about this policy, please contact Trish Shannon for guidance.

Thank you.

CERTIFICATE OF SURVEY FEES PAID

I hereby certify that CARE, Inc. has incurred and paid $142.00 in marine Survey fees for the attached Survey Report in connection with the discharge of 2,268 cartons of Vegetable Oil loaded on board the SS/MV FALCON V-133

_________________________

OFFICIAL INVENTORY Name and Title

Tegucigalpa, M.D.C., July, 1995

brl./mrm

CODES FOR COMMODITY TYPE, LOSS LOCATION, AND LOSS TYPE

COMMODITY CODES	LOSS TYPE CODES
005 - Bulgur	BAG FAILURE WITH SPILLAGE
007 - Corn	(Contents not contaminated, deteriorated, or infested)
009 - Cornmeal	101 - Mechanically ripped, torn, cut or punctured
011 - CSB (Corn-Soy Blend)	102 - Burst
012 - CSB, Instant	103 - Loosened adhesive when bag is water damaged
013 - CSM, Instant	104 - Punctured by insects
014 - CSM (Corn-Soy-Milk)	105 - Other bag damage problems
015 - Grain Sorghum
018 - Non-fat Dried Milk
019 - Rolled Oats
021 - Rice, Milled
023 - Soy Foritifed Bulghur
025 - Soy Fortified Cornmeal
027 - Soy Fortified Flour 6%	DEFECTIVE BAGS
029 - Soy Fortified Flour 12%	110 - Leaking longitudinal or side seam
031 - Soy Fortified Rolled Oats	111 - Leaking closure, bottom
032 - Soy Fortified Sorghum Grits	112 - Leaking closure, top
033 - Full Fat Soy Flour	113 - Corners peeling
035 - Defatted Soy Flour	114 - Wrinkled along fold, bottom
039 - Vegoil, Soybean Salad	115 - Wrinkled along fold, top
040 - Vegoil, Peanut	116 - Tapered closure
041 - Wheat	117 - Loosened adhesive when bag is not water damaged
043 - Wheat Flour
045 - Wheat Rolled
046 - Whey Soy Drink Mix
047 - WSB (Wheat-Soy Blend)
LOSS LOCATION CODES	EXPOSED STITCHING
1 - Lost during ocean transport	118 - Tape improperly positioned, top
2 - Lost during in-country transport	119 - Tape wrinkled, top
3 - Lost in customs warehouse	120 - Tape not adhering, top
4 - Lost in agency warehouse	121 - Tape improperly positioned, bottom
5 - Other	122 - Tape wrinkled, bottom
	123 - Tape not adhering, bottom
	124 - Other defect or stitching problem
MOLDY BAGS	INFESTED WITH INSECTS
201 - Combined with spilled commodity	601 - Infested and bag failure
202 - Spilled commodity absent	623 (Note: Use suffixes 01 - 23 from 100 series, i.e. Infested and Burst = 600 + 02 = 602)
SHORT WEIGHT BAGS	625 - Undamaged and opened bags
301 - Quantity received less than specified weight (Note: include number of bags affected on back)	626 - Undamaged and unopened bags
CONTAMINATED but NOT INFESTED	627 - Patched, taped, over-slipped, or rebagged commodity
401 - Soiled by rodents, birds, or animals	INFERIOR GRADE
402 - Mixed with water	701 - Excess dockage
403 - Mixed with chemicals, pesticides, petroleum products, etc.	702 - Excess broken kernels
404 - Contains rope spores in original bag	703 - Excess other grain or leguminous seeds
405 - Contains noxious seeds (original bag or bulk grains)	704 - Other problems affecting grade
406 - Other contamination problem	OTHER UNSPECIFIED REASON FOR LOSSES
	801 - Specify reason __________
DETERIORATED but NOT INFESTED or CONTAMINATED
(Commodity is discolored and/or tastes or smells unclean, stale or musty)
501 - Deteriorated and bag failure
523 (Note: Use suffixes 01 - 23 from 100 series, i.e. Deteriorated and Corners Peeling = 500 + 13 = 513)
525 - Undamaged and opened bags
526 - Undamaged and unopened bags
527 - Patched, taped, over-slipped, or rebagged commodity

CARE
151 Ellis Street NE
Atlanta, GA 30303-2439
Tel 404 681-2552
Fax

404 577-6662
404 577-1205

Date:	July 27, 1995
To:	Ms. Sally Nunn Commodity Credit Corporation USDA-ASCS
Subject:	Reimbursement of Reconstitution Expenses India #2507 P for Rs. 89,133.40 or USD 2,822.46

Dear Ms. Nunn:

Enclosed please find documents supporting the above referenced request for reimbursement of reconstitution cost in accordance with AID Regulation 11, Section 211.7 (e) (iii).

Please make check payable to CARE and forward to my attention.

Sincerely,

Imelda C. Zumbro
Logistics/Transportation & PL480 Officer

cc: CARE-India

CARE
151 Ellis Street NE
Atlanta, GA 30303-2439
Tel 404 681-2552
Fax

404 577-6662
404 577-1205

Date:	July 12, 1995
To:	Imelda Zumbro CARE USA
From:	P.R. Chauhan CARE India
Subject:	Reimbursement of reconstitution expenses incurred on reconstitution of damages that took place after discharge of cargo by Ocean Carrier at Visakhapatnam Port Rs. 89,133.40 or $2,822.46

Dear Imelda:

According to AID Regulation 11 Section 211.7 (f) (iii) the Volag is permitted to claim reimbursement of the expenses incurred on reconstitution of damages that have taken place after discharge of the cargo by Ocean Carrier. Attached is a statement giving details of Reconstitution expenses by shipments together with photocopies of the supporting invoices in duplicate.

Please retain one set and forward one set to CCC with a request for reimbursement to CARE India in U.S. Dollars.

Please acknowledge receipt.

Thank you.

Warm regards,

P.R. Chauhan

Encls: a.a.

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CARE CERTIFICATE OF DESTRUCTION

Location (name or #): ________________________	Date: ____________________________
Shipment #: _______________________________	Commodity Type: __________________
Loss and Adjustment Report #: _______________	Unit (bag/carton/drum): _____________
Date of Authorization to Destroy: ______________	Unit Weight: ______________________
Donor: ___________________________________	Contract ID #: _____________________

Commodity: _________________________
Place of Destruction:________________________________________
Date of Destruction:_________________________________________
Method of Destruction: ______________________________________

The unfit commodity has been destroyed in such a manner as to prevent its return for animal or human consumption.

CARE Employee Supervising Destruction:

Signature: __________________________	Designation: _________________
Govt. Representative Assisting Destruction
Signature: __________________________	Designation: _________________
Independent Witness to Destruction
Signature: __________________________	Designation: _________________
CARE program Incharge's
Signature: __________________________	Designation: _________________

*Certificate should be attached to Loss and Adjustment Report.

Original Commodity Accountant Finance Section

Copy 1 Food and Logistics Section

Copy 2 Preparer of Certificate

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