2024-11-14T08:52:07-06:00 2023-12-31 882730877 CHERRY BEKAERT ADVISORY LLC 1111 METROPOLITAN AVE STE 900 CHARLOTTE NC 28204 990 2023-01-01 980022331 INTERNATIONAL CENTER FOR LIVING AQUATIC RESOURCES MANAGEMENT INC I INTE 6046286888 JALAN BATU MAUNG BATU MAUNG BAYAN LEPAS MY 11960 ESSAM YASSIN MOHAMMED DIRECTOR GENERAL 6046286888 2024-11-13 1 1 BREE-ANN WEIDNER P01319397 7043771678 2023 2024-10-15 13:58:12Z WORLDFISH ESSAM YASSIN MOHAMMED JALAN BATU MAUNG BATU MAUNG BAYAN LEPAS MY 11960 31554000 0 X HTTP://WWW.WORLDFISHCENTER.ORG X IGO 1977 RP ICLARM, A MEMBER OF CGIAR CONSORTIUM, ALSO KNOWN AS WORLDFISH, IS AN INTERNATIONAL ORGANIZATION WORKING TO TRANSFORM AQUATIC FOOD SYSTEMS TO REDUCE HUNGER, MALNUTRITION, AND POVERTY. IT COLLABORATES WITH INTERNATIONAL, REGIONAL, AND NATIONAL PARTNERS TO CO-DEVELOP AND DELIVER SCIENTIFIC INNOVATIONS, EVIDENCE FOR POLICY AND KNOWLEDGE TO ENABLE EQUITABLE AND INCLUSIVE IMPACT FOR MILLIONS WHO DEPEND ON FISH FOR THEIR LIVELIHOODS. 11 10 1 7 0 0 33137000 30624000 0 0 27000 205000 451000 725000 33615000 31554000 5729000 4747000 0 0 15050000 13928000 0 0 0 12792000 12626000 33571000 31301000 44000 253000 18970000 16301000 11776000 8972000 7194000 7329000 X TO END HUNGER AND ADVANCE SUSTAINABLE DEVELOPMENT BY 2030 THROUGH SCIENCE AND INNOVATION TO TRANSFORM FOOD, LAND AND WATER SYSTEMS WITH AQUATIC FOODS FOR HEALTHIER PEOPLE AND PLANET. 0 0 3860000 INIT-15-RESILIENT AQUATIC FOOD SYSTEMS FOR HEALTHY PEOPLE AND PLANET IS ONE OF THE CGIAR INITIATIVES FOR TRANSFORMING FOOD SYSTEMS. THE CGIAR INITIATIVE ON AQUATIC FOODS AIMS TO BUILD THE RESILIENCE OF AQUATIC FOOD SYSTEMS AND UNLOCK THEIR FULL POTENTIAL BY SCALING RESEARCH AND INNOVATIONS. IT FORMS PART OF CGIAR'S NEW RESEARCH PORTFOLIO, DELIVERING SCIENCE AND INNOVATION TO TRANSFORM FOOD, LAND, AND WATER SYSTEMS IN A CLIMATE CRISIS. 3699000 FEED THE FUTURE BANGLADESH AQUACULTURE ACTIVITY (BAA) IS A PROGRAM UNDER THE UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT (USAID). BAA'S GOAL IS TO ACHIEVE INCLUSIVE AQUACULTURE SECTOR GROWTH THROUGH A MARKET SYSTEM APPROACH. THE OBJECTIVES ARE INCREASED PRODUCTIVITY OF AQUACULTURE PRODUCTION SYSTEMS, STRENGTHENED AQUACULTURE MARKET SYSTEM, WITH PARTICULAR ATTENTION TO EXPANDING OPPORTUNITIES FOR WOMEN AND YOUTH AND INCREASED AWARENESS AND ADOPTION OF NUTRITION-RELATED BEHAVIOURS, WITH A PARTICULAR FOCUS ON WOMEN AND YOUTH. 2999000 THE FEED THE FUTURE BURMA FISH FOR LIVELIHOODS ACTIVITY PROPOSES TO CHANGE THE CURRENT AQUATIC FOOD PRODUCTION SCENARIO BY CONTRIBUTING TO THE DEVELOPMENT OF THE NECESSARY CONDITIONS FOR MORE INCLUSIVE AND SUSTAINABLE DEVELOPMENT OF SMALL-SCALE AQUACULTURE PRODUCERS TO INCREASE INCOME, PRODUCTION, AND NUTRITION, ESPECIALLY FOR THE MOST VULNERABLE GROUPS. THE PROJECT IS OF SIX YEARS DURATION 2021-2027 FUNDED UNDER UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT (USAID). THE OVERALL DEVELOPMENT OBJECTIVE IS: INCLUSIVE AND SUSTAINABLE SMALL-SCALE AQUACULTURE GROWTH TO ENHANCE INTEGRATED AGRICULTURE NUTRITION PATHWAYS UTILIZING IMPROVED PRODUCTION AND MARKET SYSTEMS APPROACHES TO INCREASE THE AVAILABILITY OF FISH, INCOME AND DIETARY DIVERSITY, DIETARY AND AGRICULTURE PRACTICE BEHAVIOR CHANGE, REDUCE POVERTY OF BENEFICIARY POPULATIONS, ESPECIALLY WOMEN AND CHILDREN, IN CENTRAL AND NORTHERN BURMA. 15066000 4747000 938000 OTHER PROGRAM SERVICES INCLUDE CGIAR INITIATIVE PROGRAMS AND RESTRICTED BILATERAL GRANTS. 15066000 4747000 938000 25624000 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 0 0 1 1 1 0 1 BG BM BP CB EG IN MI MY RP TT ZA 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 WA X SYON NIYOGI 6046286800 JALAN BATU MAUNG BATU MAUNG BAYAN LEPAS MY 11960 BABA YUSUF ABUBAKAR CHAIR 15.00 X X 17767 0 0 ALYSSA JADE MACDONALD-BAERTL VICE CHAIR 0.50 X X 0 0 0 ALICE RUHWEZA TRUSTEE 0.50 X 0 0 0 CHRISTINA RUMBAITIS DEL RIO TRUSTEE 5.00 X 3080 0 0 HILARY WILD TRUSTEE 0.50 X 0 0 0 PATRICK CARON TRUSTEE 0.50 X 0 0 0 SHENGGEN FAN TURSTEE 0.50 X 0 0 0 NEAL GUTTERSON TURSTEE 0.50 X 0 0 0 LINDIWE MAJELE SIBANDA TRUSTEE 1.00 X 0 0 0 DATO' ADNAN BIN HUSSAIN TRUSTEE 5.00 X 3609 0 0 SALAH MESALHY ALY TRUSTEE 5.00 X 4153 0 0 CHRISTOPHER PRICE REGIONAL DIRECTOR - SOUTH ASIA 50.00 X 163767 0 25984 JOHN BENZIE ACTING DIRECTOR AQUATIC FOODS BIOSCIENCE 50.00 X 173439 0 26976 EDWARD ALLISON ACTING DIRECTOR SUSTAINABLE AQUATIC FOODS SYSTEMS 50.00 X 182495 0 21113 ESSAM MOHAMMED DIRECTOR GENERAL OF WORLDFISH 50.00 X 253427 0 42964 MICHAEL AKESTER REGIONAL DIRECTOR SOUTH EAST ASIA AND PACIFIC 50.00 X 164398 0 21359 VICTOR SIAMUDAALA COUNTRY DIRECTOR, ZAMBIA AND SOUTHERN AFRICA 50.00 X 98632 0 20151 ANN FLEMING DIRECTOR, PROGRAMS AND IMPACT 50.00 X 56686 0 7953 AHMED MOHAMED NASR-ALLAH COUNTRY DIRECTOR, EGYPT 50.00 X 23331 0 7761 CRISTIANO ROSSIGNOLI MONITORING, EVALUATION AND LEARNING 50.00 X 155056 0 27413 VISHNUMURTHY MOHAN CHADAG PRINCIPAL SCIENTIST 50.00 X 145709 0 27253 RAHMA ADAM SCIENTIST 50.00 X 125808 0 20414 JHARENDU PANT SENIOR SCIENTIST 50.00 X 114213 0 22568 SIMON CARTER GLOBAL FINANCIAL CONTROLLER 50.00 X 115762 0 18595 GLENDA MUNYUKWI GLOABL HEAD, FINANCIAL QUALITY ASSURANCE 50.00 X 124316 0 23166 1925648 0 313670 15 0 1 0 SPECTRUM - SUSTAINABLE DEVELOPMENT KNOWL NO 9C MYAYNIGONE PLAZA SAN CHAUNG TOWNSHIP YANGON BM CONSULTING 275740 SUNIL SIRIWARDENA 20 CUCKOO CLOSE DROITWICH SPA DROITWICH UK WR9 7GH CONSULTING 135409 2 30624000 30624000 189000 189000 16000 0 16000 16000 16000 ABBASSA TRAINING 900999 416000 416000 MANAGEMENT FEE FROM GUEST PROGRAM 900099 202000 202000 REALIZED FOREIGN EXCHANGE LOSS 900999 -213000 -213000 320000 320000 725000 31554000 938000 0 -8000 4747000 4747000 1675000 1006000 669000 8636000 6878000 1758000 3617000 2854000 763000 15000 15000 166000 50000 116000 514000 301000 213000 442000 187000 255000 292000 143000 149000 1571000 1286000 285000 1830000 1676000 154000 235000 235000 15000 2000 13000 SUPPLIES AND SERVICES 3748000 2940000 808000 CONSULTANCY 3098000 2854000 244000 BAD DEBT EXPENSES 271000 271000 SHARED DIRECT COSTS 0 363000 -363000 429000 337000 92000 31301000 25624000 5677000 0 12254000 11008000 4926000 0 800000 3888000 0 462000 0 2000 251000 266000 1258000 908000 361000 350000 378000 325000 18970000 16301000 3388000 3154000 7398000 4849000 282000 242000 708000 727000 11776000 8972000 X 7194000 7329000 7194000 7329000 18970000 16301000 253000 -118000 0 X X 0 1 X 1 0 X 32652000 30769000 32002000 33137000 30624000 159184000 32652000 30769000 32002000 33137000 30624000 159184000 39032800 120151200 15000 8000 7000 27000 189000 246000 159430000 3095000 0.75360 0.98500 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 591000 341000 250000 171000 140000 31000 496000 427000 69000 350000 EMPLOYEE DEFINED BENEFIT 372000 LEASE LIABILITIES 355000 727000 31772000 5000 5000 31767000 -213000 -213000 31554000 31637000 336000 336000 31301000 0 31301000 PART XI, LINE 4B - OTHER ADJUSTMENTS: REALIZED FOREIGN EXCHANGE LOSS -213,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: REALIZED FOREIGN EXCHANGE LOSS 213,000. UNREALIZED FOREIGN EXCHANGE LOSS 123,000. 1 EAST ASIA AND THE PACIFIC 5 375 PROGRAM SERVICES RESEARCH IN AQUACULTURES 20084000 MIDDLE EAST AND NORTH AFRICA 1 47 PROGRAM SERVICES RESEARCH IN AQUACULTURES 1598000 SOUTH ASIA 2 242 PROGRAM SERVICES RESEARCH IN AQUACULTURES 7196000 SUB-SAHARAN AFRICA 3 106 PROGRAM SERVICES RESEARCH IN AQUACULTURES 2419000 EUROPE (INCLUDING ICELAND & GREENLAND) 0 1 PROGRAM SERVICES RESEARCH IN AQUACULTURES 11 771 0 0 11 771 31297000 0 31297000 EAST ASIA RESEARCH ACTIVITIES 330450 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 311974 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 190457 ELECTRONIC TRANSFER 0 EUROPE RESEARCH ACTIVITIES 189446 ELECTRONIC TRANSFER 0 SUB-SAHARAN AFRICA RESEARCH ACTIVITIES 159397 ELECTRONIC TRANSFER 0 EUROPE RESEARCH ACTIVITIES 140000 ELECTRONIC TRANSFER 0 EUROPE RESEARCH ACTIVITIES 132524 ELECTRONIC TRANSFER 0 MIDDLE EAST AND NORTH AFRICA RESEARCH ACTIVITIES 127301 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 106978 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 106145 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 103380 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 101040 ELECTRONIC TRANSFER 0 EUROPE RESEARCH ACTIVITIES 100000 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 96000 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 83557 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 83127 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 82032 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 80484 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 79657 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 79388 ELECTRONIC TRANSFER 0 EUROPE RESEARCH ACTIVITIES 78400 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 77738 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 70000 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 69734 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 69213 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 67914 ELECTRONIC TRANSFER 0 SUB-SAHARAN AFRICA RESEARCH ACTIVITIES 66406 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 65432 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 63954 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 62482 ELECTRONIC TRANSFER 0 EUROPE RESEARCH ACTIVITIES 59277 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 58970 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 57763 ELECTRONIC TRANSFER 0 SUB-SAHARAN AFRICA RESEARCH ACTIVITIES 55969 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 55000 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 52182 ELECTRONIC TRANSFER 0 SUB-SAHARAN AFRICA RESEARCH ACTIVITIES 51386 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 50939 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 50827 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 47737 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 44960 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 42389 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 41771 ELECTRONIC TRANSFER 0 EUROPE RESEARCH ACTIVITIES 41328 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 40935 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 33695 ELECTRONIC TRANSFER 0 SUB-SAHARAN AFRICA RESEARCH ACTIVITIES 30000 ELECTRONIC TRANSFER 0 SUB-SAHARAN AFRICA RESEARCH ACTIVITIES 28331 ELECTRONIC TRANSFER 0 MIDDLE EAST AND NORTH AFRICA RESEARCH ACTIVITIES 27987 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 27267 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 26650 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 25657 ELECTRONIC TRANSFER 0 MIDDLE EAST AND NORTH AFRICA RESEARCH ACTIVITIES 25324 ELECTRONIC TRANSFER 0 SUB-SAHARAN AFRICA RESEARCH ACTIVITIES 23285 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 21272 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 18000 ELECTRONIC TRANSFER 0 SUB-SAHARAN AFRICA RESEARCH ACTIVITIES 17220 ELECTRONIC TRANSFER 0 SUB-SAHARAN AFRICA RESEARCH ACTIVITIES 16640 ELECTRONIC TRANSFER 0 EUROPE RESEARCH ACTIVITIES 15216 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 14714 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 14702 ELECTRONIC TRANSFER 0 SUB-SAHARAN AFRICA RESEARCH ACTIVITIES 14100 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 13750 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 13244 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 13143 ELECTRONIC TRANSFER 0 EUROPE RESEARCH ACTIVITIES 11202 ELECTRONIC TRANSFER 0 SUB-SAHARAN AFRICA RESEARCH ACTIVITIES 10544 ELECTRONIC TRANSFER 0 MIDDLE EAST AND NORTH AFRICA RESEARCH ACTIVITIES 10487 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 10365 ELECTRONIC TRANSFER 0 SUB-SAHARAN AFRICA RESEARCH ACTIVITIES 10292 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 10200 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 10000 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 10000 ELECTRONIC TRANSFER 0 EUROPE RESEARCH ACTIVITIES 10000 ELECTRONIC TRANSFER 0 SUB-SAHARAN AFRICA RESEARCH ACTIVITIES 9790 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 9649 ELECTRONIC TRANSFER 0 SUB-SAHARAN AFRICA RESEARCH ACTIVITIES 9600 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 9435 ELECTRONIC TRANSFER 0 SUB-SAHARAN AFRICA RESEARCH ACTIVITIES 9074 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 8154 ELECTRONIC TRANSFER 0 NORTH AMERICA RESEARCH ACTIVITIES 8045 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 7311 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 6704 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 6000 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 6000 ELECTRONIC TRANSFER 0 EAST ASIA RESEARCH ACTIVITIES 6000 ELECTRONIC TRANSFER 0 SUB-SAHARAN AFRICA RESEARCH ACTIVITIES 5545 ELECTRONIC TRANSFER 0 SOUTH ASIA RESEARCH ACTIVITIES 5540 ELECTRONIC TRANSFER 0 4 84 0 0 0 0 0 0 PART I, LINE 2: ICLARM USE A INTEGRATED - ERP SYSTEM WHICH MANAGES PROJECTS, GRANTS AND FINANCIAL RECORDS. WORLDFISH HAS A PROJECT MANAGEMENT UNIT TO FOLLOW A SEVEN STAGE PROJECT CYCLE FROM PROJECT INCEPTION TO PROJECT CLOSURE. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 ESSAM MOHAMMED DIRECTOR GENERAL OF WORLDFISH 221132 0 0 0 32295 0 33170 0 9794 0 296391 0 0 0 EDWARD ALLISON ACTING DIRECTOR SUSTAINABLE AQUATIC 152920 0 0 0 29575 0 16938 0 4175 0 203608 0 0 0 JOHN BENZIE ACTING DIRECTOR AQUATIC FOODS BIOSCI 159639 0 0 0 13800 0 23946 0 3030 0 200415 0 0 0 CHRISTOPHER PRICE REGIONAL DIRECTOR - SOUTH ASIA 152167 0 0 0 11600 0 22825 0 3159 0 189751 0 0 0 MICHAEL AKESTER REGIONAL DIRECTOR SOUTH EAST ASIA AN 135198 0 0 0 29200 0 14280 0 7079 0 185757 0 0 0 CRISTIANO ROSSIGNOLI MONITORING, EVALUATION AND LEARNING 129162 0 0 0 25894 0 19374 0 8039 0 182469 0 0 0 VISHNUMURTHY MOHAN CHADAG PRINCIPAL SCIENTIST 131909 0 0 0 13800 0 19786 0 7467 0 172962 0 0 0 PART I, LINE 1A WORLDFISH PROVIDES A HOUSING ALLOWANCE TO GLOBAL STAFF BASED AT DUTY STATION WHERE THEY ARE POSTED AND WORK. GLOBAL STAFF AND THEIR AUTHORIZED DEPENDENTS ARE ENTITLED TO HOME LEAVE FLIGHT ALLOWANCES ONCE IN EACH FULL YEAR OF SERVICE AFTER THE FIRST TWELVE MONTHS OF CONTINUOUS SERVICE AT WORLDFISH. THE RATES ARE DETERMINED BY THE DIRECTOR GENERAL BASED ON THE RECOMMENDATION OF THE HEAD OF HUMAN RESOURCES. FOR U. S. TAXPAYERS, THESE BENEFITS ARE RECEIVED AS TAXABLE COMPENSATION. MICHAEL AKESTER OFFICER OF ORGANIZATION HOUSING ADVANCE REQUEST FOR MICHAEL'S RENTAL X 24000 2000 0 0 1 2000 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 AND ITS SCHEDULES ARE PREPARED AND REVIEWED BY INDEPENDENT QUALIFIED ACCOUNTANTS BEFORE FINAL REVIEW AND APPROVAL BY THE HEAD OF FINANCE AND CHIEF OPERATING OFFICER. FORM 990, PART VI, SECTION B, LINE 12C IN EVERY GOVERNANCE MEETING, BOARD MEMBERS ARE REQUIRED TO DECLARE ANY POTENTIAL OR ACTUAL CONFLICT OF INTEREST. CONFLICT OF INTEREST POLICY IS INCLUDED AS PART OF THE DIRECTOR GENERAL AND TOP MANAGEMENT OFFICIALS' EMPLOYMENT CONTRACTS. FORM 990, PART VI, SECTION B, LINE 15 ALL STAFF, INCLUDING THE DIRECTOR GENERAL (THE "DG"), HAVE THEIR COMPENSATION REVIEWED BASED ON AN ANNUAL PERFORMANCE REVIEW PROCESS. THE DG REPORTS TO BOARD OF TRUSTEES, AND AN ANNUAL PERFORMANCE REVIEW IS CONDUCTED BY THE BOARD. BASED ON THE OUTCOMES OF THIS PERFORMANCE REVIEW, THE DG MAY RECEIVE A MARKET INCREASE, MERIT INCREASE AND/OR PERFORMANCE BONUS AT THE DISCRETION OF THE BOARD. THE PERFORMANCE INDICATORS WILL BE COMMUNICATED TO THE DG EACH YEAR PRIOR TO THE EVALUATION PROCESS. FOR THE REST OF THE EMPLOYEES (INCLUDING DIRECTORS, MANAGEMENT TEAM, OFFICERS, ETC.), THE RESPECTIVE LINE MANAGER IS RESPONSIBLE FOR EVALUATING PERFORMANCE. DURING THE ANNUAL PERFORMANCE AND SALARY REVIEW PERIOD, IF THE EMPLOYEE HAS COMPLETED THE SIX-MONTH PROBATIONARY PERIOD AND HAS RECEIVED A "SATISFACTORY" RATING OR ABOVE, THE EMPLOYEE WILL BE ENTITLED TO RECEIVE A SALARY INCREMENT. THE EMPLOYEE'S SALARY WILL NOT BE ADJUSTED IF THE PERFORMANCE IS RATED "UNSATISFACTORY." EMPLOYEES WHOSE PERFORMANCE IS RATED "SATISFACTORY OR ABOVE WILL RECEIVE A COST OF LIVING (MARKET) INCREASE, WHICH WILL BE DETERMINED ANNUALLY BASED ON LABOR MARKETS FOR GLOBAL AND NATIONAL STAFF IN OFFICES WHERE WORLDFISH OPERATES. MARKET AND MERIT INCREASE RATES ARE APPROVED BY THE DG, WHICH PRIMARILY CONSIDERS THE AVAILABLE RESOURCES AND FISCAL SITUATION OF THE CENTER. FORM 990, PART VI, SECTION C, LINE 19 THE CENTER SUBMITS ITS AUDITED FINANCIAL STATEMENTS TO THE CGIAR AND RESPECTIVE DONORS ANNUALLY. THE AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE INTERNET. CONFLICT OF INTEREST AND WHISTLEBLOWING POLICIES ARE PROVIDED TO EMPLOYEES, CONSULTANTS AND BOARD MEMBERS.