IMCK

BP.205

Kananga

 

PLAN OF FINANCIAL REPORT 2009

 

I. INTRODUCTION

 

II. GENERAL OPERATING ACCOUNT

2.1. The expenses and income (Comparative Study 2009 & 2008)

2.2. In 2009 Revenues by Service

2.3. Analysis of expenses and revenues by 2009 medical sce

2.4 Analysis of indicators

2.5 Table Sinking

III. REVIEW 2009

3.1 Presentation of results

3.2 Analysis of cash

3.3 Experience of external funding

3.4 Location of customers

3.5 Location of property

3.6 Status of stocks

IV. BUDGET

4.1 Achievement 2009 budget

4.2 Budget 2010

 

V. STATISTICS 2009   

 

VI.CONCLUSION

 

 

 

 

 

 

I.                   INTRODUCTION

 

Dear Members of the Board of IMCK,

 

We welcome you in our institution.

That high fill you with his blessings. The year 2009 just ended and 2010 is outstanding, a year full of uncertainties and difficulties.

 

The Christian Medical Institute of the Kasai, in IMCK acronym is a nonprofit, patron of three churches that you represent in

the Board of Directors, the association has set itself a goal:

-         provide quality education to students of the GTI and all that frequent the center for studies and research in the context of training

continuous program of resident physicians.

-         provide quality care to the Congolese population in general and West Kasai, in particular.

To achieve this, the Institute must be endowed with qualified personnel and adequate investment.

Throughout the year 2009, our farm was not pink but interspersed by enormous difficulties IMCK should not

exception to the so-called global economic crisis continues.

This is how we present this report to enable you to make significant decisions for the survival of this institution is IMCK.

 

During the fiscal year 2009, we have experienced enormous difficulties from which we quote:

-         Reducing the number of active clients

-         Cash delaisee does not allow face-time payment of salaries of workers and certain payments from our suppliers

(Delay and back wages).

-         The repeated failure of certain products in our inventory

-         The non-payment of our customers with the largest balances (especially state-owned enterprises and parastatals)

- The priceless many patients.

-         Many cases of charity and dying.

-         Outdated materials and equipment (vehicles and some equipment)

-         Significant decrease funds partners.

 

 

 

 

 

 

 

II.                GENERAL OPERATING ACCOUNT

2.1 The income and expenses (Comparative Study 2009 & 2008)

 

2. GENERAL OPERATING ACCOUNT

 

 

 

 

 

 

 

 

 

 

FINANCIAL PRODUCTS

 

 

 

 

 

 

 

 

 

 

 

 

2009

 

 

 

 

2008

 

 

 

 

 

 

HBB

ITM

DENTIST

PLCK

TOTAL

HBB

ITM

DENTIST

PLCK

TOTAL

TPCE FRAMEWORK

DESIGNATION

 

 

 

 

 

 

 

 

 

 

70

SALES (VALUE OF SALES)

192 740.00

 

1 955.00

 

194 695.00

227 667.00

 

1 056.00

 

228 723.00

71

PRODUCTION SALE (benefit)

465 396.00

17 849.00

16 642.00

 

499 887.00

484 142.00

24 539.00

16 985.00

 

525 666.00

72

STORED PRODUCTIONS

-

 

 

 

-

-

 

 

 

-

 

SUB-TOTAL (1)

658 136.00

17 849.00

18 597.00

-

694 582.00

711 809.00

24 539.00

18 041.00

-

754 389.00

74

PROFIT AND OTHER PRODUCTS

27 611.00

23 746.00

10 469.00

13 183.00

75 009.00

101 381.00

18 673.00

4 474.00

-

124 528.00

76

OPERATING GRANTS

488 878.00

4 028.00

3 150.00

24 480.00

520 536.00

784 585.00

11 122.00

5 100.00

19 260.00

820 067.00

 

SUBTOTAL

516 489.00

27 774.00

13 619.00

37 663.00

595 545.00

885 966.00

29 795.00

9 574.00

19 260.00

944 595.00

78

DEPRECIATION RECOVERY

-

 

 

 

-

21 081.00

 

 

 

21 081.00

 

TOTAL PRODUCTS

1174 625.00

45 623.00

32 216.00

37 663.00

1290 127.00

1618 856.00

54 334.00

27 615.00

19 260.00

1698 984.00

 

EXPENSE ACCOUNTS

 

 

 

 

 

 

 

 

 

 

TPCE FRAMEWORK

DESIGNATION

 

 

 

 

 

 

 

 

 

 

60

SOLD STOCKS (cost)

95 386.00

 

 

 

95 386.00

122 783.00

 

 

 

122 783.00

61

MATERIALS AND SUPPLIES CONS

228 261.00

19 943.00

6 107.00

231.00

254 542.00

272 369.00

27 368.00

1 955.00

229.00

301 921.00

62

TRANSPORT CONSUMPTION

23 078.00

147.00

422.00

-

23 647.00

42 911.00

184.00

24.00

-

43 119.00

63

OTHER SERVICES CONSUMED

55 688.00

3 204.00

782.00

12.00

59 686.00

90 392.00

2 278.00

1 567.00

151.00

94 388.00

64

EXPENSES AND OTHER LOSSES

193 570.00

6 352.00

3 751.00

3 313.00

206 986.00

214 925.00

25 559.00

3 605.00

-

244 089.00

65

STAFF COSTS

317 301.00

36 476.00

17 840.00

21 027.00

392 644.00

359 611.00

40 157.00

15 438.00

15 847.00

431 053.00

66

CONTRIBUTIONS AND TAXES

15 263.00

11.00

 

-

15 274.00

13 281.00

 

-

-

13 281.00

 

SUBTOTAL (1)

928 547.00

66 133.00

28 902.00

24 583.00

1048 165.00

1116 272.00

95 546.00

22 589.00

16 227.00

1250 634.00

68

ENDOWMENT FOR AM AND PROV

186 957.00

12 894.00

4 628.00

-

204 479.00

354 107.00

13 898.00

4 464.00

-

372 469.00

 

TOTAL EXPENSES

1115 504.00

79 027.00

33 530.00

24 583.00

1252 644.00

1470 379.00

444.00 109

27 053.00

16 227.00

1623 103.00

 

RESULT (1)

- 270 411.00

- 48 284.00

- 10 305.00

- 24 583.00

- 353 583.00

- 404 463.00

- 71 007.00

- 4 548.00

- 16 227.00

- 496 245.00

 

RESULT

59 121.00

- 33 404.00

- 1 314.00

13 080.00

37 483.00

148 477.00

- 55 110.00

562.00

3 033.00

75 881.00

 

 

 

 

 

 

 

 

 

 

 

Note: See Appendix (a) (2) (3) (4) along these columns at the end of this report

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The operating account used to evaluate the overall financial performance of the Institute as well as the relative performance of these services by

results. The results of services are as follows:

 

- HBB: $ 59,121

- ITM: - $ 33,404

- DENTIST.: - $ 1,364

- PLCK: $ 13,080

Total                    $ 37,483

 

a)      Products

Comparing fiscal 2009 upon exercise in 2008, and taking as a thermometer, sales and accounts production sold, the resulting gap between the two years was a decrease of approximately $ 59,807 or 8.61%.

Taking into account HBB alone, there is a decrease of approximately $ 53,673 or 8.15%

We retain here the priceless our customers.

b)      Expenses

The direct and indirect costs related to production experienced a decrease of $ 74,776 or 21.36% ($ 424,704 - $ 349,928).

And also taking into account the HBB, there is still a decrease of $ 71,505 or 22.09%

Expenses related to charity and free care more deaths are respectively $ 17,578 and $ 9,464.

c)      The result = Products - charges

The result before the incorporation of grants and endowment products, and recovery of negative amortization - $ 278,574 overall.

($ 769,591 - $ 1,048,165).

We have a duty to control expenses.

The greatest load to control the moment is the responsibility of staff.

This charge is fixed and does not vary based on production ($ 658,136 353777contre) for HBB and ITM.

Please note that December 31, 2009, there were back in November and December which remains unpaid without forgetting

different premiums.

This local production, the amount of $ 373,634 is recoverable from our customers (and apparent contracted) ie the 2009 production over the balance

previous clients.

The cost of medical care (cash, in kind and burial) is about $ 63,129 distributed as follow: HBB: $ 58,839, ITM$ 3994 and Dentistry: $ 296

This amount represents 16.98% of the burden of staff.

 

 

 

 

 

 

 

2.2  OPERATING SUMMARY BY SERVICE

 

 

 

2.2.1 SUMMARY OF OPERATIONS BY SERVICE HBB

 

 

 

 

 

x.COMPTE OPERATING BY SERVICE HBB

 

 

 

 

 

 

 

1

SUPPORT SERVICES

2009

2008

 

CODE

DESIGNATION

EXPENSE

PRODUCTS

RESULT

EXPENSE

PRODUCTS

RESULT

 

10

ADMINISTER

559 065.41

140 754.77

-418 310.64

351 413.16

330 670.91

-20 742.25

 

12

GARAGE

22 531.51

1 899.81

-20 631.70

30 019.25

15 519.15

-14 500.10

 

14

LAUNDRY

6 476.14

42.62

-6 433.52

8 361.70

 

-8 361.70

 

15

HYDRO

15 559.00

 

-15 559.00

24 462.55

168.16

-24 294.39

 

16

STARTS

52 787.91

1 008.88

-51 779.03

112 100.78

3 723.93

-108 376.85

 

17

SAFETY

14 322.22

 

-14 322.22

19 132.61

70.79

-19 061.82

 

18

MAINTENANCE

23 421.44

10 279.94

-13 141.50

32 143.54

462.05

-31 681.49

 

19

STORE EC

 

 

 

 

 

0.00

 

 

TOTAL

694 163.63

153 986.02

-540 177.61

577 633.59

350 614.99

-227 018.60

 

 

 

 

 

 

 

 

 

2

MEDICAL SERVICES

2009

2008

 

CODE

DESIGNATION

EXPENSE

PRODUCTS

RESULT

EXPENSE

PRODUCTS

RESULT

 

20

LAB

67 684.54

188 398.71

120 714.17

74 350.29

208 383.66

134 033.37

 

21

RADIO

12 925.34

35 302.67

22 377.33

10 690.98

27 520.61

16 829.63

 

23

PHARMACY

94 583.81

175 715.56

81 131.75

134 375.89

162 984.35

28 608.46

 

30

SURGERY

31 070.57

42 281.90

11 211.33

37 546.74

41 260.29

3 713.55

 

31

MATERNITY

60 053.40

35 606.92

-24 446.48

65 665.37

44 027.36

-21 638.01

 

32

PAEDIATRIC

15 244.00

49 426.29

34 182.29

26 741.47

23 026.35

-3 715.12

 

33

INTERNAL MED

40 360.04

43 735.86

3 375.82

57 991.01

67 667.89

9 676.88

 

34

CLINIC

48 633.78

26 194.66

-22 439.12

60 251.67

32 232.37

-28 019.30

 

35

OPHTHALMOLOGY

19 619.91

12 644.68

-6 975.23

41 882.76

30 837.10

-11 045.66

 

37

EMERGENCY ROOM PAX

1 808.68

9 989.48

8 180.80

616.93

1 161.40

 

 

39

ENT / PAX

922.41

4 328.96

3 406.55

143.17

1 108.28

 

 

40

NURSE CONSULTATION

32.44

6 434.93

6 402.49

 

 

 

 

 

TOTAL

392 938.92

630 060.62

237 121.70

510 256.28

640 209.66

128 443.80

 

 

 

 

 

 

 

 

 

3

RESULT

 

1087 102.55

784 046.64

- 303 055.91

1087 889.87

990 824.65

- 97 065.22

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Comments: The analysis of costs and revenue services constituted HBB is necessary for making decisions.

This analysis takes into account two types of service encounters in the hospital.

These support services and medical services, technical and medical.

 

2.2.1 Support services

These services are consumed and generated $ 694,183.63 $ 153,988.02 product. Overall, these services have a negative result of - $ 540,177.61.

The service seems to have committed a lot of expense is the administration.

This service has a feature to run both the hospital and IMCK as an institution.

The costs for operating the IMCK are incurred by HBB. They are important.

To lighten the burden on the hospital we must find a mechanism for financing these costs.

There is the under invoicing of support services among others Hydro: The current bill is not; Washroom: Lingerie bill is not sick, then

the garage: Transport doctors, nurses and certain services.

 

2.2.2 The medical services and medical-technical.

Compared upon exercise in 2008, the production of these services has decreased slightly.

These services are consumed and generated $ 392,938.92 $ 630,060.62 product.

Overall, the result is negative - $ 303,055.91

The following services deserve special attention, it is the maternity clinic and the ophthalmology.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2.3 ANALYSIS OF EXPENSES AND INCOME

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SUMMARY OF ANALYSIS OF REVENUES AND EXPENSES BY SERVICE MEDICAL 2009

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3 = 1-2

4

5 = 1 / 4

6 = 2 / 4

7 = 5-6

8 = 2xCoeff.

9 = 2 8

10 = 9 / 4 11 = 5-10

 

 

 

 

 

 

 

 

 

 

 

 

CODE

SERVICE

INCOME

COSTS

MARGIN / CD

CAS Number

REV / CAS

CD / CAS

MCD / CAS

IND (%)

TOT COST.

CT / CAS MCT / CA

20

LAB

190,580.00

69866.00

120,714.00

40,591

5

2

3

92,223

162,089

4 0.70

21

RADIO

35737.00

13359.00

22378.00

2947

12

5

8

17,634

30,993

11 1.61

23

PHARMACY

176,496.00

95365.00

81131.00

2078

85

46

39

125,882

221,247

106 21.54

30

SURGERY

45116.00

34354.00

10762.00

1217

37

28

9

45,347

79,701

65 28.42

31

MATERNITY

36376.00

60822.00

24446.00

1315

28

46

-19

80,285

141,107

107 79.64

32

PAEDIATRIC

50515.00

16333.00

34182.00

813

62

20

42

21,560

37,893

47 15.53

33

INT MEDICINE

47803.00

44897.00

2906.00

820

58

55

4

59,264

104,161

127 68.73

34

CLINIC

28451.00

50890.00

22439.00

34,432

1

1

-1

67,175

118,065

3 2.60

35

Ophthalmology

14067.00

21042.00

6975.00

8360

2

3

-1

27,775

48,817

6 4.16

37

EMERGENCY ROOM

10445.00

1809.00

8636.00

 

 

 

 

2388

4197

 

39

ENT / PAX

4346.00

939.00

3407.00

1780

2

1

2

1239

2178

1 1.22

40

CONS.INFIRMIERE

6436.00

32.00

6404.00

 

 

 

 

 

 

 

 

TOTAL

646,368.00

409,708.00

236,660.00

 

 

 

 

540,772

950,448

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NOTES : Column A = B = Code of Medical Service

 

 

 

 

 

 

 

 

 

1 = income per service without operating subsidy

 

 

 

 

 

 

 

2 = Direct expenses incurred for the operation of each service

 

 

 

 

 

 

3 = Margin on direct costs (1-2)

 

 

 

 

 

 

 

 

 

4 = Statistics 2009

 

 

 

 

 

 

 

 

 

 

5 = Revenue per case (1 / 4)

 

 

 

 

 

 

 

 

 

6 = Load per case (2 / 4)

 

 

 

 

 

 

 

 

 

Line 7 = Direct costs per case (5-6)

 

 

 

 

 

 

 

 

8 = 2 * coef charges

 

 

 

 

 

 

 

 

 

 

9 = Total load (2 +8)

 

 

 

 

 

 

 

 

 

 

10 = Total cost per case (9 / 4)

 

 

 

 

 

 

 

 

 

11 = Margin on total cost per case (5-1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

INDIRECT EXPENSE

727,867.00

 

 

PRODUCTS INDIRECT

188,153.00

 

COEFF.

1.32

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The table includes information as follows:

1. Without incorporating indirect costs, lab, radiology, paediatrics and ENT margins realized by trafficking cases, the remains have suffered losses.

2. Direct costs incurred in operating services are below the overhead.

3. The following services contribute to the functioning of the Institute with positive margins:

Lab 0.70

Radio 1.61

Pediatrics 15.53

ENT / Pax 1.22

The remains of services, their margins are lower total cost.

We must seek the causes.

 

 

 

2.4 Analysis of indicators

 

THE RATIO OF FINANCE AND INDICATORS AND THE PRODUCTION OF HBB

 

 

 

 

 

 

 

 

REAL DAYS

365

NBRE BED

 

 

 

 

1

BED OCCUPANCY RATE

14,943

365

190

22%

 

 

 

 

STANDARD

 

 

 

60% and 90%

 

 

 

 

 

JRS TOTAL PATIENTS

HOSPITAL

 

 

 

 

 

2

HOSPITAL DAYS

14,943

2142

 

6.98

 

 

 

 

STANDARD

 

 

 

8 10jrs

 

 

 

 

 

Population Served

2142

 

 

 

 

 

3

CONSULT EXT / DAY

34,432

2142

 

16.07

 

 

 

 

 

NBRE DEAD

MDES HOSP

 

 

 

 

 

4

% DEATH

158

2142

 

7%

 

 

 

 

STANDARD

 

 

 

less than 4%

 

 

 

 

 

PHYSICIANS

NURSES

Laboratory assistant

RX

PHCIEN

SAV TOTAL

 

5

PERSNNEL MED / PERS TOTAL

7

56

14

3

1

172

47%

 

STANDARD

 

 

 

50% and 60%

 

 

 

 

 

CONSULTATIONS

(MAL HOSPX6)

SAV TOTAL

JRS 365

 

 

 

6

EVENT EXPENSE / STAFF

34,432

2142

172

313

 

 

0.68

 

STANDARD

 

 

 

7 10

 

 

 

 

 

CONSULTATIONS

(MAL HOSPX6)

PERS MEDICAL

JRS 365

 

 

 

7

EVENT EXPENSE / M STAFF

34,432

2142

81

313

 

 

1.44

 

STANDARD

 

 

 

12 a 16

 

 

 

 

 

TOTAL CASES

NBRE DOCTOR

 

 

 

 

 

8

SURGERY / PHYSICIAN

1217

4

 

 

 

 

304.25

 

STANDARD

 

 

 

400

 

 

 

 

 

CONSULTATIONS

JOURNE REALIZED

NBRE MEDEC

172

 

 

 

9

PATIENT / PHYSICIAN

34,432

2142

7

172

 

 

30.38

 

STANDARD

 

 

 

32 and 35

 

 

 

 

 

REC TOTAL

GRANT

SALE MEDIC

PERS LOAD

 

 

 

10

CCC FCTN / PERS LOAD

658,136

400,847.31

154,708

374,804

 

 

27%

 

STANDARD

 

 

 

125% and 150%

 

 

 

 

 

CHARG PERS

TOTAL REVENUE

Grant

 

 

 

 

11

PERS LOAD / REC LOCAL

374,804

658,136

400,847.31

 

 

 

1%

 

STANDARD

 

 

 

35% and 45%

 

 

 

 

 

CHARG PERS

NBRE PERS

12 MONTHS

 

 

 

 

12

AVERAGE SALARY / MONTH

374,804

172

12

 

 

 

181.59

 

 

RECIPES

GRANT

TOTAL COSTS

 

 

 

 

13

SELF-FINANCING

658,136

400,847.31

928,547

 

 

 

28%

 

STANDARD

 

 

 

100%

 

 

 

 

 

MEDIC SOLD

MEDIC BOUGHT

 

 

 

 

 

14

MEDIC SOLD / BOUGHT MEDIC

154,708

95,265

 

 

 

 

162%

 

STANDARD

 

 

 

125% and 150%

 

 

 

 

 

TPCE 64

TOTAL EXPENDITURES

 

 

 

 

 

15

% OTHER EXPENSE

193,570

928,547

 

 

 

 

21%

 

STANDARD

 

 

 

Less than 8%

 

 

 

 

 

TOTAL REVENUE

GRANT

TOTAL COSTS

TOTAL REVENUE

 

 

 

16

MARGIN RATIO FUNCTION

658,136

400,847.31

928,547

658,136

 

 

-102%

 

STANDARD

 

 

 

2.7

 

 

 

                  

                                          ANALYSIS OF INDICATORS

 

1

BED OCCUPANCY RATE

22%

 

 

STANDARD

 

60% and 90%

2

HOSPITAL DAYS

7

 

 

STANDARD

 

8 10jrs

3

CONSULT EXT / DAY

16

 

4

% DEATH

7%

 

 

STANDARD

 

less than 4%

5

PERSNNEL MED / PERS TOTAL

47%

 

 

STANDARD

 

50% and 60%

6

EVENT EXPENSE / STAFF

1

 

 

STANDARD

 

7 10

7

EVENT EXPENSE / M STAFF

1

 

 

STANDARD

 

12 a 16

8

SURGERY / PHYSICIAN

304

 

 

STANDARD

 

400

9

PATIENT / PHYSICIAN

30

 

 

STANDARD

 

32 and 35

10

CCC FCTN / PERS LOAD

27%

 

 

STANDARD

 

125% and 150%

11

PERS LOAD / REC LOCAL

146%

 

 

STANDARD

 

35% and 45%

12

AVERAGE SALARY / MONTH

181.59

 

13

SELF-FINANCING

28%

 

 

STANDARD

 

100%

14

MEDIC SOLD / BOUGHT MEDIC

162%

 

 

STANDARD

 

125% and 150%

15

% OTHER EXPENSE

21%

 

 

STANDARD

 

Less than 8%

16

MARGIN RATIO FUNCTION

-102%

 

 

STANDARD

 

2.7

 

           Comments on indicators

 

  1. The investment is not well used compared to the standard.
  2. The treatments are effective because patients do not stay long in hospital.
  3. The patient is 16 patients per day, we can say that the number of patients per day is insufficient.
  4. Compared to death, we can say that the treatments are not effective in comparison to the standard.
  5. The medical staff is inadequate, because the standard requires 50% and 60%. This deficit may have implications for the quality of care.
  6. Having a patient by staff, is not good. The standard requires 7-10 cases per person.

So there are too many staff in relation to care.

  1. The number of patients consulted is minimal compared to the standard.
  2. The surgery works more or less well. A surgeon operates on average 304 patients, the norm is 400.
  3. Enough
  4. Operating revenues compared to the dependents of those are below the standard (a part of wages is paid in 2010)
  5. The charge of the hospital staff is above the norm.
  6. The average load contains all expenses relating to staff (social, medical and others)
  7. There are no financial independence to the hospital.
  8. The rate of sale of drugs is greater than the norm. We must take into account the cost of local production (and medic opht infusions).
  9. We must focus our attention on the management of various loads. The rate is higher than the norm of less than 8%.
  10. The operating margin is not good. It represents -102% instead of 2.7

 

 

 

 

 

 

 

 

 

 

 

 

2.5 Amortization Schedule

 

 

 

 

 

 

 

 

 

 

VALUES IMMOBILIZED

 

 

 

 

 

 

 

 

 

 

 

 

VENTILATION

 

 

 

 

 

 

 

 

Constructions

 

 

Field

 

Materials

 

current and other

 

 

Buildings

Facilities

Rolling

Furniture

Property

Total

 

 

 

 

 

 

 

FAMILY

200.221 & 223

226

225

220

230 & 236

 

 

 

 

 

 

 

 

HOSPITAL

4,790,060.76

335,450.91

367,457.18

72635.80

75765.51

5,641,370.16

ITM Tshikaji

313,585.00

19961.00

 

6880.00

 

340,426.00

POLYCLINIC PAX

386,841.96

160,160.76

 

7926.00

 

554,928.72

DENTAL CLINIC

108,270.08

10005.00

 

4000.00

 

122,275.08

OPHTHALMOLOGY

 

6199.51

 

 

 

6199.51

STUDY CENTRE

284,331.88

3326.00

 

3440.00

 

291,097.88

E-MAIL

 

2000.00

 

75.00

 

2075.00

PLCK

 

 

 

 

 

0.00

HYDRO

2,381,211.95

2584.11

 

 

 

2,383,796.06

GUEST HOUSE

 

3140.82

 

1035.00

 

4175.82

 

 

 

 

 

 

 

Gross value at 31/12/08

8,264,301.63

542,828.11

367,457.18

95991.80

75765.51

9,346,344.23

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation

 

 

 

 

 

 

 

 

 

 

 

 

 

HOSPITAL

4,364,202.82

185,254.02

366,889.67

61124.93

 

4,977,471.44

ITM Tshikaji

164,886.83

8584.10

 

5634.00

 

179,104.93

POLYCLINIC PAX

362,198.27

139,926.57

 

6413.84

 

508,538.68

DENTAL CLINIC

90958.00

6282.18

 

451.37

 

97691.45

OPHTHALMOLOGY

 

4492.51

 

 

 

4492.51

STUDY CENTRE

191,346.78

2106.70

 

3440.00

 

196,893.48

E-MAIL

 

2000.00

 

75.00

 

2075.00

PLCK

 

0.00

0.00

0.00

 

0.00

HYDRO

1,976,520.20

2283.34

 

 

 

1,978,803.54

GUEST HOUSE

 

2619.25

 

1035.00

 

3654.25

 

 

 

 

 

 

 

Accumulated depreciation

7,150,112.90

353,548.67

366,889.67

78174.14

 

7,948,725.38

 

 

 

 

 

 

 

Net amounts to 31/12/09

1,114,188.73

189,279.44

567.51

17817.66

75765.51

1,397,618.85

 

 

Comments: The total accumulated depreciation is approximately $ 7,948,725.38 representing 85.04% of the gross value of our assets.

This shows that the decrepit very advanced our capital projects.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

III.                REVIEW 2009

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BALANCE SHEET AS AT 31 December 2009 U.S.

 

ACTIVE

 

 

 

 

 

 

LIABILITIES

 

 

 

ACCOUNT

DESIGNATION

2008

GROSS

Amort AND PROV

NET

 

ACCOUNT

DESIGNATION

2008

NET

 

 

CAPITAL

 

 

 

 

 

 

EQUITY

 

 

 

20

IMMB.INCORPORELLES

 

4 879.00

 

4 879.00

 

10

CAPITAL

389 399.00

199 573.00

 

21

LAND

 

0.00

 

0.00

 

11

RESERVATIONS

 

0.00

 

22

IMMB.CORPORELLES

 

9605 679.00

8472 037.00

1133 642.00

 

12

A NEW REPORT

673 044.00

751 572.00

 

23

IMMO.EN COURSE

 

130 092.00

 

130 092.00

 

13

NET RESULT

95 238.00

37 483.00

 

 

TOTAL

1420 992.00

9740 650.00

8472 037.00

1268 613.00

47%

14

ADDED VALUE PROV.REG

 

0.00

 

 

EN

982 371.00

797 944.00

 

 

 

15

EQUIPMENT GRANTS

1245 682.00

1077 929.00

 

 

 

 

 

 

 

 

 

TOTAL

2403 363.00

2066 557.00

76%

 

OPERATING VALUES

 

 

 

 

 

 

 

 

 

 

30

GOODS

51 568.00

33 363.00

 

33 363.00

 

 

 

 

 

 

31

MATERIALS AND SUPPLIES

212 263.00

205 304.00

 

205 304.00

 

 

SHORT-TERM DEBT

 

 

 

 

 

 

 

 

 

 

40

SUPPLIERS

 

47 505.00

 

34

FINISHED PRODUCTS

 

0.00

 

0.00

 

41

CUSTOMERS

11 782.00

4 880.00

 

 

TOTAL

263 831.00

238 667.00

0.00

238 667.00

9%

42

STAFF

 

16 415.00

 

 

Realizable value

 

 

 

 

 

43

STATE

1 137.00

3 137.00

 

40

SUPPLIERS

 

0.00

 

0.00

 

45

RELATED COMPANIES

 

20 989.00

 

41

CUSTOMERS

453 976.00

584 911.00

48 653.00

536 258.00

 

46

OTHER CREDITS

440 058.00

454 518.00

 

42

STAFF

 

39 026.00

 

39 026.00

 

47

ACCRUALS

0.00

0.00

 

45

RELATED COMPANIES

 

47 286.00

 

47 286.00

 

49

SUMMARY OF WAITING A regulates

84 612.00

84 886.00

 

46

MISCELLANEOUS EXPENSE

394 585.00

353 999.00

 

353 999.00

 

50

SHORT TERM LOAN

11 000.00

0.00

 

47

ACCRUALS

100.00

28 744.00

 

28 744.00

 

 

TOTAL

548 589.00

632 330.00

23%

49

ACCOUNTS HOLD A regulates

5 082.00

33 226.00

 

33 226.00

 

57

ACCOUNTS

 

 

 

 

TOTAL

853 743.00

1087 192.00

48 653.00

1038 539.00

38%

59

FUND

 

 

 

 

 

1117 574.00

 

 

 

 

 

 

 

 

 

 

VALUES AVAILABLE

 

 

 

 

 

 

INTERNAL TRANSFERS

0.00

25 000.00

 

56

BANKS INST.FINANCIERES

 

159 005.00

 

159 005.00

 

 

TOTAL

0.00

25 000.00

1%

57

CASES

 

15 443.00

 

15 443.00

 

 

 

 

 

 

59

INTERNAL TRANSFER

 

3 620.00

 

620.00 3

 

 

 

 

 

 

 

TOTAL

413 386.00

178 068.00

0.00

178 068.00

7%

 

 

 

 

 

 

TOTAL

2951 952.00

11 244 577.00

8520 690.00

2723 887.00

100%

 

TOTAL

2951 952.00

2723 887.00

100%

 

&n