Financial Report 2022
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ICRISAT
Financial Statements
For the year ended December 31, 2022
Contents
Statement of the Board Chair
1
Management Representation
3
Board Statement on Risk Management
4
Independent Auditors’ Report
5
Financial Statements
8
Statement of Financial Position
8
Statement of Activities & Other Comprehensive Income
9
Statement of Changes in Net Assets
10
Statement of Cash Flows
11
Notes to the Financial Statements
12
Schedules
Schedule A – Property, Plant and Equipment
43
Schedule B – Calculation of Indirect Cost Rate
44
Schedule C – Abbreviations
45
Appendices
Appendix 1 – Schedule of Accounts Receivable - Donors
50
Appendix 2 – Schedule of Funds Received in Advance - Donors
51
Appendix 3 – Region wise expenditure
52
Appendix 4 – Center Staff Details
53
ICRISAT Financial Statements 2022 |
Statement of the Board Chair
ICRISAT Financial Statements 2022 |
ICRISAT Financial Statements 2022 |
Management Representation
ICRISAT Financial Statements 2022 |
Board Statement on Risk Management
ICRISAT Financial Statements 2022 |
Independent Auditors’ Report
ICRISAT Financial Statements 2022 |
ICRISAT Financial Statements 2022 |
ICRISAT Financial Statements 2022 |
Notes
31-Dec-22
31-Dec-21
Assets
Current Assets
Cash and cash equivalents
6,195
16,537
Investments
4A
1,233
5,674
Receivables
-Donors
7,334
8,221
-Employees
522
439
-CGIAR Centers
292
430
-Others
13,974
13,189
Prepaid expenses
157
110
Inventories
10
673
727
Total Current Assets
30,380
45,327
Other Assets Held for Disposal
11
290
138
Non Current Assets
Property, plant and equipment
12
7,134
6,640
Investments
4B
4,259
4,966
Other Non-current assets
13
2,319
881
Total Non Current Assets
13,712
12,487
Total Assets
44,382
57,952
Liabilities
Current Liabilities
Payables
-Deferred income from Donors
14
5,022
8,040
-Employees
293
430
-CGIAR Centers
15
820
1,501
-Others
16
5,158
7,351
-Provision
17A
1,000
1,000
- Accruals
17B
265
347
Total Current Liabilities
12,558
18,669
Non Current Liabilities
Employee Provisions
18
-
592
Total Non Current Liabilities
-
592
Total Liabilities
12,558
19,261
Net Assets
Unrestricted Net Assets
-Undesignated
19
483
9,334
-Designated
21,113
21,113
Total Unrestricted Net Assets
21,596
30,447
Temporary Net Assets - Other Comprehensive Income
4,082
2,098
Restricted Net Assets
6,146
6,146
Total Net Assets
31,824
38,691
Total Liabilities and Net Assets
44,382
57,952
International Crops Research Institute for the Semi-Arid Tropics
Statement of Financial Position as at December 31, 2022
(All amounts in thousands of United States Dollars)
See accompanying notes to the financial statements
Jacqueline d'Arros Hughes
Director General
Angshu Sengupta
Deputy Director General- Corporate Services
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