Guidelines for final reports: Partner Driven Cooperation (PDC)
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1 Last updated: Guidelines for final reports: Partner Driven Cooperation (PDC) To assist in writing the final reports of PDC cooperation grant projects, Sida recommend you to use the following structure. The purpose for having clearer and more concrete final reports is connected to Sida s need to communicate results of development cooperation to the public, as well as to the Swedish Ministry for Foreign Affairs. If needed: please complement with points and headings that enables you to include other information about your project that you want to communicate to Sida, or is required by the agreement between your organization and Sida. The purpose of the final report is to report on the results of the project, lessons learned and make an analysis on why things turned out the way they did. Try to write in a clear but analytic way and aim at making the report no longer than 10 pages. Please avoid using abbreviations. If abbreviations are necessary, make sure to specify their meaning the first time they are used. EXCECUTIVE SUMMARY Please begin the report with a summary of your project that is maximum 250 words. Highlight the most important parts of your project such as: achieved results, biggest challenges and the possibility for long-term relations. PURPOSE AND OBJECTIVES OF THE PROJECT Describe the overall aim of your project and the objectives that were set up in the project document and/or Agreement with Sida. PROJECT WIDE RESULTS (By objective) Describe what has happened and what has not happened in relation to expected results set up in your application and is required by the agreement between your organization and Sida. What changes have the project led to, and what would the situation be like without the project? How have you worked towards ensuring that changes will remain after you finalized the project, or do you see any risks that the changes will not remain? Is any additional work needed by you or the partner to sustain the results when the project comes to an end?
2 Note: Start by analyzing the baseline, i.e. the situation before the project started. Activities implemented should only be described in order to analyze the results. Example: Baseline: Activity: Has led to: No guidelines for pollution control at the Ministry XY Workshop with 30 participants from the environmental sector conducted a) Development of guidelines for pollution control b) Guidelines presented to head of department for decision on new working methods c) Knowledge generated by the project integrated into a new law on pollution control ONE CONCRETE EXAMPLE Shortly highlight one concrete example that visualize the result(s) it can be a participant or person that has taken part of the project or been affected by the project. Write it as a short, pitch/story that highlights the results. THE OVERALL GOAL OF SWEDISH DEVELOPMENT AID: POVERTY REDUCTION How has the project directly or indirectly contributed to improving the lives of poor people? CHALLENGES What have been the biggest challenges when implementing the project? How have these been handled? LESSONS LEARNED What are the lessons learned from the project? Both god and/or bad! PARTNER DRIVEN COOPERATION 1 Comment on whether the cooperation has led to, or has the potential to lead to long term and sustainable relations. Will you continue to cooperate after the project and in that case how? If not: why? Indicate if you have established contact with other partners that were not involved in the beginning of your cooperation, or if other partnerships have emerged as a result of the project. 1 Partner Driven Cooperation (PDC) aims at building long term relations based on mutual interest and shared ownership, for example through cost-sharing.
3 BENEFIT TO THE PARTNER ORGANIZATIONS What have the partner organizations benefited from the cooperation? How has the cooperation strengthened you? Was the benefit different from what was originally intended or expected? SIDE EFFECTS/SPIN OFF EFFECTS If applicable: report on side effects and spin of effects of the activities/ the cooperation. Did the cooperation directly or indirectly lead to/influence something that was not anticipated? THE THEMATIC PRIORITIES The Swedish Government would like the three areas of gender, environment and democracy/human rights to be integrated in development cooperation as far as possible. It is not necessarily possible to integrate them all in each project, but please describe if and how each priority apply to your project and how these have been integrated in the project implementation 1) How has the project taken aspects of gender into account? To what extent has gender equality and participation of women been integrated in the project 2) How has the project taken aspects of environment into account? Has the project, directly or indirectly, addressed environmentally sustainable development and can be assumed to contribute to it? 3) How has the project taken aspects of Democracy and Human Rights into account? THE PERSPECTIVE OF THE POOR AND THE RIGHTS PERSPECTIVE 2 Sweden s policy for Global Development states that Sweden s basic position is that all development cooperation must be human rights-based, i.e. that a rights perspective must be applied in all areas. This approach empowers the individual by strengthening his/her right to control his/her development and situation in life. Since partner-driven cooperation projects are often small, the analysis is not always easy. Even so, please make an effort to comment on how the project has taken aspects of the poverty perspective into account and how the project has taken worked with the rights perspective. Many projects do not directly address poor people, but can contribute to for example policies that in the long run will do so. The rights perspective means whether the project is relevant for improving people s rights or their possibility to exercise them. 2 International term: Human Rights Based Approach (HRBA)
4 Example of questions that can be answered in the analysis: - Has the project been guided by and focused on preconditions, needs, interests and priorities that are of importance to poor men, women and children? How? - How have you discussed participation, for example when planning a workshop or other participatory activity? What people have been invited? - Have you followed up on how people will use the knowledge gained through project in their daily work or life? - How have you worked to make information about your project accessible to all people who might have an interest in it? Have these people in turn been invited to give their views on the project? OTHER INFORMATION ABOUT YOUR PROJECT THAT YOU WANT TO COMMUNICATE Please feel free to add sections that you see fit to describe the implementation and results of your project! FINANCIAL REPORTING The financial report should be made in accordance with the instructions for financial reporting, attached to your agreement. The financial report need to show the outcome in relation to the agreed budget. The agreement partner (ORG) is responsible for the financial report. The financial report shall compare outcome with the approved budget for the project period. Cumulative outcome from the start of the programme shall be compared with the cumulative approved budget. The notes shall include information about accounting policy (cash or accrual) The notes shall include principles for calculation of salary costs allocated to the project. The used principle must allow for following up and auditing of the salary costs. The notes shall include principles for calculation of exchange rate differences. Any exchange rate gains or losses shall be reported in the financial report. Reported costs shall be derived from ORG s accounting records. Accrued interest from the Sida funds shall be reported annually as income in the financial report. The management of ORG shall sign the financial report. ORG s accounting records shall be prepared in accordance with generally accepted accounting standards in compliance with national rules and regulations or in compliance with IFRS3. The notes shall include information about which accounting standard that has been used. ORG shall comply with national laws regarding taxes and social security fees All costs must have supporting documentation. 3 International Financial Reporting Standards
5 Additional requirements for the financial report when ORG channels funds Funds channeled shall be specified in a note to the financial report as amount specified per partner organization. A list of financial reports and audits still not received from partner organizations shall be presented in a note to the financial report. Audit requirements when ORG channels funds Funds channeled to partner organizations shall be audited according to the requirements in the agreement between Sida and ORG and applicable audit requirements shall be included in the agreements between ORG and each partner organization. ORG shall approve the selection of auditor and the terms of reference for the audits of partner organizations. ORG shall make a documented assessment of audit reports including management letters and responses submitted by partner organizations. ORG shall follow up on the auditor s recommendations in the audit reports submitted by partner organizations EXAMPLES OF FINANCIAL REPORTING Below you find a simple example of a financial report (in this case of a planning grant). The financial report for larger projects will be more extensive but even so, aim for a clear structure such as in the example presented below. EXAMPLE Reporting period SEK Budget Item Approved Budget Actual Outcome Difference Comments on difference Salaries; 100 hours á 1000 SEK hours Mrs X à 1000 SEK hours Mr Y à 800 SEK Some of the budgeted hours for Mrs X were performed by Mr Y Travel Sth-Hanoi flights à 15 TSEK Reduced to 3 flights at lower price (average 13 TSEK) -16 hotel nights à 500 SEK Higher hotel price (SEK 520), fewer nights (16) -20 days à 360 SEK Reduced per diem (SEK 311) and fewer days (20) Travel Hanoi-Sth flights à 15 TSEK Flights at lower price (average 12,5 TSEK) -8 hotel nights à 1000 SEK Higher hotel price (SEK 1100) -10 days à 300 SEK Work shops Rental of premises Interpreters Interpreters budgeted too low -Miscellanous More people than planned attended the workshop Contingencies Local travels not budgeted. Approved by Sida Total The actual outcome is verified by enclosed copies Requested amount: SEK
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