2023-06-30-accounts

Registered number: 04655266 Charity numbgr: 1098370 INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION (A COMPANY UMITED BY GUARANTEE) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 Iiiilliii 'AD249UK* 30104r2024 COMPANIES HOUSE A07

113

Bishop Fleming

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION IA COMPANY LIMITED B Y GUARANTEE CONTENTS Page Reference and administrative detali s of the Charity. its Trustees and advisers Trustees. report Independent examlnerfs report 15 Statement of financial activhies 16 Balance sheet 17 Notes to the linanclal statements 18-28

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION {A COMPANY LIMITED BY GUARANTEE) REFERENCE AND ADMINISTRATIVE DETAILS OF ThE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 JUNE 2023 Trustees Ada Ocampo. President Serge Yakeu Diiam. vic￿preSIdent Lennise Baptiste, Secretary-General Peter Wichmand. Treasu￿{ Josephine Watera (reS￿ned 31 Marth 20231 Faboila Amardes Sonal Zaveri Dr Inga-Lill Aronsson {res￿ned 20 August 2022) Kenza Bennani (resigned 3 August 2022) Randa Hamza (appointed 1 April 20231 Sajida Shroff lapF<Jinted 1 April 20231 Eddah Karijo (appointed l April 2023) Jean Serge Quesnel (appointed 1 Apnl 2023) Company registered number 04655266 Charfty registered number 1098370 Rogistered office 2nd Floor Stratus HoLEse Emperor Way Exeter Business Park Exeter EX1 QS Chlef executive officer Ada Ocampo Accounlants Bishop Fienmng LLP Chartered Accountants 2nd Fk)or Stratus House Emperor Way Exeter Business Park Exeter EX1 3QS Bankers HSBC Bank P 38 High Street Exeter EX4 3LP Page 1

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT FOR THE YEAR ENDED 30 JUNE 2023 TRUSTEES. REPORT The Trustees {vtho are also Board membeis of the charty for the purposes of Ihe Companies Act) present their annual report together the financial statements of the Inlemational Development Evaluation Association (the companylassociationl for the period July 2022 to June 2023. Due to an extension of the duration of the previous reporting period wrih six months given the context of the global pandemic. affecting the global operations of IDEAS, the current rep)rting period goes across Iwo calendar years. IDEAS year of operation and implementation of activities is nomially considered the calendar year. The Trustees confirm that the Annual report and ffinancial statements of the eompany comply wilh the current statutory requirements. the requirements of the compan￿$ goveming documents and the provision$ of the Statement of Recommended Practice ISORP) -Accounb"ng and Reporb"ng by Charibes" issued in March 2005. STRUCTURE, GOVERNANCE AND MANAGEMENT a. Constitution The company is registered as a charitaNe company limited by guarantee and was incorporated on 3 February 2003. It is governed by a Memorandum and Artides of Associalion dated 22 January 2003. Furthermore. bein9 a professional association, IDEAS adopted a ConstrtutK)n as Professional ASS￿latIon with Charitable Purpose in 2016. On the company side. all members are guaranteeing members. and each undertakes to contribute an amount not exceeding £10 to the Company's assets rf the company were to be wound up. The company is registered charty. number 1098370. The principal object of the company is to improve and exlend the practice of developmenl evaluation by refining methods. strengthening capacrty, and fostering its ownership and use. parts'cularSy in developing and transitional countries. There have been no changes u) the objectives since the last annual report. The Constitution of 2016 contsined a few minty maladjusted senten¢e$ e$pe¢ially in Trlation to the Memorandum and Articles of Association of 21)03. This was corrected and a new version of the Constituti¢)n was approved by the members in December 2018. Al the same time. IDEAS members were consutted and approved the reVis￿n of Eledion-by-Laws and Budget for 2019. induding changes in membership categories. b. Method of appointment or election of trustees The management of the company is the responsibility of the Trustees vtho are elected and co￿Pted under the lerms of the Arttcles of Assooation. They forni the Board of the Professional Association of Evaluators. There is a formal process for the identification. election, and indudion of Trustees, through e￿¢tIOn by-laws that were amended and published in December 2018. It is the poly to pronKJte the nomination of persons who have skills and experience which will as51St in the management and p[or￿tion of the company. Anyone considering becoming a Trustee can be fully btiefed on the objects of the company and how they are achieved. given a copy of the company's last accounts and goveming document. introduced to existing Trustees and given the opportunty to ask as many questbons as they wish. Ac￿rding lo the Constitution of IDEAS. Trustees are elected for a three-year perH)d. If in the ffirst year of their appointment they retire due to unforeseen circumstances. a new election will take place to fill their vacant position. If a Trustee resigns in their second or third year..the Board appoints a new Trustee in their pla¢e to fulfil the rem￿nder of the tem. ¢. Policies adopted for the induction and training of trustees When elected, a new Trustee is fulty brTrefed on the objects ofthe company and how they are achieved. given a copy of the ￿mpan￿5 last accounts and goveming document. introduced to existing Trustees and given the opportunity to ask as many questions as they wish. Page 2

INTERNATIONAL DEVELOPMENT EVALUAnON ASSOCIATION (A COMPANY LIMITED BY GUARANTEEI TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 They are also provided with a copy of the Charity Cormiission publications Yhe essential Trustee.. whal you need to knoW' and "Being a Trustee" Further specific training may be provided depending on the role that the Trustee 15 lo take within the Company. d. Organisational structure and decision making Changes in Board Membership In 2023. the followin9 fwe Board p￿t￿nS were ¢)pen: Board Member Europe & Central Asia Board Member Latin America & the Caribbean Board Member Middle East & North Africa Board Member North America Board Member SuI￿saharan Africa After the elections in Marth 2023. the Composition ofthe Board was changed as follows: Sajida Shroff replaced Inga-Lill Aronsson as representative for Europe and Central Asia Jean Serge Quesnel repla￿d Marie HéEène Adrien as representative for North America Eddah Kanini replaced Josephine Watera as representatNe for Sub-saharan Africa Randa Hamza replaced Kenza Bennani as representstive for the Middle East and North Afr￿a Fabiola Amariles was renewed as representats've for Latin Amerts & the Caribbean Administration The IDEAS. adminisltation vras managed by Daniel Svoboda. serving as IDEAS Cts)rdinator. from 1 July 2022 to 30 June 2023. Daniel Svoboda operated his duties from Prague. Czech Republic. A proce$$ for selection of a new Coordinator was initiated in June 2023. The process ￿￿11 include reviewing and revising Terms of Reference for the IDEAS Coordinator. preparing a call for expression of interest. open to both companies. or9anisations and individuals, to be placed on relevant srtes and social media. Received expressions of intefesl will be assessed against established criteria wth performance indicators. A shortlisl of candidates will be interviewed by a selection committee within the Board consisting of the President and The Treasurer with consultation on the final dea5ion with the Executwe Committee. The new IDEAS Coordinator is planned to be in place as of 1 October 2023. wrth a work plan established for planning, monrtoring and reporting on the work of the IOEAS Coordinator. Daniel Svoboda will continue to sep4e as IDEAS Coordinator (secretariat) until then. The Treasurer operated from Geneva. Svthzerf8nd vthere he resides. The Preskdent operates from Lima. Peru. Communication IDEAS is a Virtual organisation. In this context. tM)ard members interact through electronic communications - email, telephone, Skype, and Zoom IAembership As of June 30. 2023. there were over 300 hundred rnembers ofwhich 11 were institutional members. As wth other membership organisations. IDEAS has faced difficult￿5 in mobli ising new member$, especially due lo the Cowd-19 pandemic crisis and its devastating effects. Al the same time, the landscape of evaluation is evolving with global. national and local developments. trends and conflicts. Part of Ihe rationale for the ongoing strategic planning is to rewew and refocus the work of IDEAS in response to those changes. Page 3

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION IA COMPANY LIMrrED BY GUARANTEEI TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 A Paying Membership Platfomi {PMP) was implemented in 2020 which should allow IDEAS to better serve ils member5, hamng a dear history of our membership, anticipaling payments. and reducing risks of mistakes and inconsistencies in our datsbase. The ¢olleetion of fees from members remains a challenge, especially Since 2021 when the online payment system with PayPal collapsed. A new platform Stripe was put in place at the beginning of this reporting period and currentty seems to f¢XUS v￿11. although charges are comparalivety high. The current membership fees. categories and administtiion process, including automatic renewal notiees. have been in place since 2019 (see below). The current membership period is the calendar year. As part of the ongoing strategic planning process. a rewew of the membership approach will be cariied out. in¢luding a possible rolling membership period and a mofe acttve and target renewal campaign. Risk Management The Trustees have assessed the major risks to which the company is exposed, in partIcu￿r those related to the operations and finances of the company. One risk that was identified (and directly experienced) in 2009 was the potential for loss of infomwlion due to an unexpected loss of one of the Board's officers. Measures were explored and devel)ped to ensure this srtuation is not repeated, induding adoption of accounting sOf￿vaTe and more regular ¢ommunKation on finanaal issues amongst the Board and the accounting fimi. as well as sharing access to the IDEAS accounts for at least one other Board member. A specifie task for the new IDEAS Coordinator will be to review and intr¢)duee more systematic and solid use of online collaborative workspaces that all Board Members have access to wtth appropriate levels of access to protect confidentialty and integrity of relevant data. An IDEAS Administration Guide (IDEAS handbook} is under development to provide existing and new Board Members as well as Coordinator guidance to how IDEAS operate. thus providing a level of continurty- Another risk is the operations of suitable supporting systems and ser¥ices such as the continued operation of the website. in particular the membership a￿UlSi110n and renewal part and the payment membership platform. As Ihe main inslNment for obtaining membership funds. any def￿￿nCY or malfUnCt￿n of these constitute a risk. As of June 2022. the payment membership platform was ¢hanged and has so far provided a more reliable service and therefore to some extent mitigated this risk. A strategy for ensuring continuation of service of website induding alternatives for hosting will be ltr)ked into. This will be reviewed in the context of the strategi¢ planning prLxess started in the reporting peri¢)d. Regarding conlinuity of funding. further sourts of funding are aNYays being sought. Donations from bilaleral and muttilateral organisations fomi one of the three primary revenue sources for IDEAS. The other two revenue sources are the membership fees and the registratKJn fees for conferences and workshops. The Board is satisfied that these three revenue streams are currently sufficient, and sufficiently diverse. to maintain the financial stabilty of IDEAS in future. However. a continued issue is that events that might prevent or limit IDEAS in arran9ing conferences and workshops such as the recent Covid19 pandemic can potentially affect this revenue stream as has been seen during the Co¥id19 pandemic. Changes in the landscape for potential donor funding and partnership for conferences also remain an external factor. This might also affect the other revenue stream by not all0v￿ng IDEAS to present ilself as the kind of effective association that justs'fies membership and donations. High banking charges when using a UK domestic bank for International Operations remain a fador in the financial sustainability. Further detailed assessment of the risks to the financial sustainability of IDEAS will be continuously carried out and possible mrtigation and strategic In￿aliveS to be taken, will be identified. indudwig cost-saving measures by ensuring competitNe fees for required $eNices. The Treasurer has control over the fund5 of the tharity. bul upper limits have been set for expenditure for which only the Treasurerfs sKJnature is needed. Above that r￿Ule two swjnatures are required. The Treasu￿1 makes all expenditures. checks all daims for reasonableness and oversees the maintenance of IDEAS books of account and the preparation of intemal financial statements. The Trustees are regularly infomed by the Treasurer of the status of the finances of IDEAS and are satisfied that systems and procedures are in place or are being pul in place lo mitigate exposure to the mapr risks identified. Page 4

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION IA COMPANY LIMITED BY GUARANTEE} TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 Data protection managefflent In May 2018. the IDEAS Board published a policy concerning IOEAS and complkqnce with the General Data Protection Regulation (GDPR). The policy informs membefs how IDEAS manages and stores member data. and what happens to the data should membership expire. The policy promises members that IDEAS will only ask members for data that is required for registering and determining membership., that this data visible will only be visible lo the member concemed through their online account in the IDEAS website-, and that this data will only be used by the Board for the purpose of Se￿ing ils members better. Mole on this. induding a link to the Policy. is available on the IDEAS website. OBJECTIVES AND ACTivmES a. Mission and objectives IDEAS. mission 15 to improve and extend the practice of development evaluation by refining methods. strengthening capacity and fostering ils ovmership and use. particularly in developing and transitional ¢ounlTie5. In particular, it seeks to improve the practKe of developmerrt evaluation and to promote it as an instrument of transparency and accountability in making and implements'ng public policy. and in its value as a means of social and organisational leaming. IDEAS implements enabling. facilitating. convening and advocacy strategies to do so. IDEAS encourages the applicatw)n of the highest intelle(*ual, ethical and professional standards in the theory, methods and utilisalion of development evaluation. It operates a¢￿[dIng to the subsidiarity principle -i.e. it does not take on activities that other organisations are better placed to undertake. and li actively supports and encourages national and regional development assoctations and networks. IDEAS formally joined EVALPartners in 2012, an innovative initiatNe to enhance the capacities of civil society organisations to engage in a strategic and meaningful manner in national evaluation processes. contribtrting lo improved country-level evaluation systems and poI￿leS that are equity-focused and gender equality responsive. During the period under review, IDEAS focused on key priority topics inter-alia, evaluation for transformalional change, country-led evaluations., evalualion of the Sustainable Development Goals ISDGS. evaluation capacity development IECDI. professionalisation and advocacy. IDEAS uses a Tange of instruments induding brokering knowledge on evaluation. provKling platfornis (e.g., conferences. workshops and training sessions) for debating. darifying and expanding kno￿edge about development evaluation through virtual and faC￿10-faCe meetings. ne￿Orking. alliance building and incentives to participate. IDEAS has partnered with many organisations over time. IDEAS partnership approach has been formal as well as opportunists"c. The latter espeaally for concrete but highty relevant activities including global conferences. panels. briefing papers, arnong others. Global collaborative arrangeff￿nIs have been signed. either for a Specif￿ purpose or for long term collaboration.. A Memorandum of Understanding (Mou) is being negotiated with the Intemational Evaluation Academy IEAC An Mou has been signed with the Independent Evaluation Office of the World Bank group (IEGIWB) and the Independent EvalUat￿n of Intemabonal Fund for Agrieullural Development (IFADI for a second edition of an Award on EvaluatK)n for Transformational Change IDEAS is also active in EvalPartners in specrfic aclivrties including the promotion of a UN Resolution on Country-led evaluations of Ihe SDGS and on promotsng and cfafting an EvaiAgenda 2030. IDEAS is a member of International Organisalion for Cooperation in Evaluation (IOCEI. IDEAS partners with the Ministry for Fore￿jn Affairs of Finland, Gemian Institute for Devektpment Evaluation {DEval). Intemational Institute for Environment and Development IIIEDI and United Nations Children Fund {UNICEF) for activities related to Country-led evaluations of the SDGS. In setting objectives and planning for aclivibe$, the trustees have given due consideration to general guidance published by the charity commission relating to public benefit. Page 5

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION (A COMPANY LIMITED BY GUARANTEEI TRUSTEES, REPORT (CONTINUEDI FOR THE YEAR ENDED 30 JUNE 2023 b. History Following a meeting in London in May 2001 at which forty evaluators and development professiona15 155ued the London Dedaralion that outlined a vision of IDEAS an Interim Steering Committee IISC) was tasked with bringing IDEAS into being. Wth generous finanual support from a few key donors a Constr(uent Assembly of stakeholders and parli¢ipant5 was held in Beijing in September 2002. The Assemtly adopted a preliminary constitution and elected a Board of Managernent who subsequently became IDEAS Trustees. IDEAS was incorporated and registered as a charity in England and Wales in February 2003 and its Secretariat was estsblished at the Development Bank of Southem Africa in June 2003. After a few years the Secretariat was taken over by Jean Hilbum as Administrator. then by Bo Weston. The IDEAS Coordinator ladministratOf} until September 2023 is Daniel Svoboda. based in Prague. A new IDEAS Coordinator will lake over as of October 2023. The first version of the IDEAS v￿bsite vRnt Irve in September 2003 when IDEAS accepted its first members. c. Activities for achieving objectives The principal activities that aim at achieving IDEAS. nyssion and strategic obieGtives in¢lude: Positioning evaluation and evaluation for transfomatitinal change in the global agenda Capacity development and promotion of country -led evaluation of the SDGS Broadening access to evalualion knowledge and goc*J practices. Books production Contributing to advocacy and eapaty devek)pment events. Providing serrfices lo members Seeking to attract new members A descfiption of the progress ¢)n ea¢h of Ihese aspects is covered under the review of a¢tivitie$ section below. MAIN AcnvmES UNDERTAKEN TO FURTHER THE CHARITY'S PURPOSES FOR PUBUC BENEFrr At the outset of the year, the IDEAS Board planned its activities. bearing in mind the objectNes of IDEAS charitable ststus and keeping in mind the Charrty Commissbon's guidance on public benefiL Details of the planned activities are set out above. ACHIEVEMENTS AND PERFORMANCE Key perforrnance indicators Like other associations. IDEAS airns to operate on the basis of key perfomiance indicators. Given the goals of our association. these indicators would concem trends and developments of membership over time. services offered to member5, activities on website and sccial media, meeb.ngs and conferen￿$ organised and publications. In line with changing and evolving approaches to interaction within intemalional professional circles, including based on the experience from the COVID-19 pandemi¢ and evolving technology, IDEAS continued to operate mainly virtually during the reporting period. IDEAS were able to have a hybrid Conference in September 2022, with a core group of IDEA members and partners attending in person while the Major￿ of presenters and members participated virtually. The strategic plan under development will include the specific key perfomiance ind￿atOrS for specik strategic outcomes. b. Review of activities The following provides a summary review of actr¥ities. A more detailed Annual Report is to be prepa￿d lo provide infomialion Specifical￿ geared to membern and sponsors on the key areas of v￿rk and achievement of IDEAS over the reporting period. Some of the actiVit￿S undertaken during this review period induded: Page 6

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION IA COMPANY LIMITED BY GUARANTEEI TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 IDEAS global conference- September 2022 IDEAS successfully organised its E￿hth Intemational Conference on the theme"Power of Evaluation.. Influencing tknsion Making for a Better and More Equal Worfd" on September 27th to 30th, 2022. The event was supported and hosted by the Geffl￿n Institute for Development Evaluation {DEvall. It gathered 182 partiupants virtually from different parts of the world. Parttcipants in¢luded a wide range Of development actois such as representsb'ves from evalualion professional groups,. Young and Emerging Evaluators (YEEI- civil society, especialty Voluntary Organisations for Professional Evaluation <VOPEsl (national and regional),. Pdicymakers and decisKJn makers., national and international evaluation organisation$.' padiament- private sector organisations, and rnedia. About 60 proposab on diverse interactive sessions were recerved. providing an opportunty for IDEAS members and partictpants to discuss various streams suth as= il Power of evaluation for a better and more equal world.. ill Partnerships for sustainable devek)pment,' iii) Evaluation within national ecosystems- iv) The future of Evaluation-. A perspective from Young and Emerging Evaluators.. and v) Gender and equty responsive evaluation for better eV￿eftee and policies. The IDEAS Conference 2022 provided a platfomi to explore h¢)w evaluation ¢an ¢ontribute to transformational change, one that recognizes the rights. aspiratsons of all people. ensures their voices are heard and questions the drfferenlial impact on those who are privileged and those who are not. One of the unique features of the conference was the Partners meeting which was both online and offline and included partieipants from muftilateral and bilateral agenues. The deliberations provided concrete suggestions about IDEAS space in the evaluation eco-system. how it could contribute towards Ihe transformation of evaluation and the larger evaluation ecosystem towards valuing mutual learning and accountability- The Award Ceremony on -Evaluation for Transforrnational Change". took place on the last day of the conferen¢e. A high level committee of internationalty recognized evaluatorsldecision makers vetted incoming propos￿. The Ceremony induded a panel discussion on evaluation for transformational change. the awards ceremony and a reception. The Awards ceremony was a hybrid event. It ounted with the presence of key IOEAS partnets such as.. The Global Evaluation Initiative, Regional Centre for Leaming on Evaluations and Results (CLEARI Anglophone Africa, DEval. the Global Environment Facilrty {GEF), IFAO and others. Spec￿1 thanks to the main partner and host OEval. Thanks also go to the World Bank, Intemational Funds for Agricultural Development {IFADI. United Nations Development Programme (UNDP). Global Environmental Facility IGEFI and the Green Climate Fund (GCFI. Participatlon in conferences or webinors until July 2023 The Lats'n AJneri¢an and the Caribbean (LAC) Network ReLAC Conference 2022. The conference of the Latin American and Caribbean (LAC) Nelwork ReLAC 2022 was held in the city of Quito, Ecuador. with the theme "Evaluation without barriers-. A large group of evaluators from the LAC region, together with organisalions from other parts of the world, interested in equitable development, $hared knowledge and v￿r1dVIewS to achieve a better world through evaluation. The purpose was lo continue developing the evaluatNe culiure from and for the Latin American and Caribbean region. with approaches focused on the V￿11-being of people. The presence of indigenous evaluators from the region was nolorious. IDEAS was actively present in the Conference with the participation of its PresKlent. Ada Ocampo, in vaTiOUS Strategic forums of the conference including a keynote address. The theme of transformative evaluats.on was ¢entral in IDEAS interventions, a topic on which IDEAS ha5 been working intensively in recent years. IDEAS together wrth OEval delivered a pre-conference workshop on Evaluation to connect national priorities wilh the SOGS. The workshop vrds well rated by participants. The Canadian Evaluation Society Conference-. "Evaluation in a changing world" was held in June 2023. The fourth day of the ¢onference vtss an Intemational Exchange Day. This day wa5 fully virtual. Parallel sessions in 4 language$ were organised. IDEAS has jointly with Canadian Evaluation Society ICES), organised the English sessions. IDEAS contributed more particularly in two panels.. Page 7

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION (A COMPANY LIMITED BY GUAFiANTEE) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 'Evaluation for transformational change". Lessons and way forward" (wrth Lennise Bapliste, our Secretary General) and "Professionalization of Evaluation- Iwth Ada Ocampo, our Presidentl- On Friday. June 2. IDEAS joined the gLo￿l 2023 Evaluation Vveek with panel: What Are The Key Collaborative Arrangements Needed To Generate Inlluential Evaluations? Ada O¢ampo. IDEAS President. was one of the speakers. This panel was an opportunty to recall that evaluation influen is fundamentsl to ensure policy. strategy and organisatsonal change and Iransfomiation for greater impad of development initiatives as Y￿11 as value for money from evaluations. Though all evaluators and evaluations want to contribute towards indu¢ing ehange. this does not happen automatically, and specific and proactive measures need to be taken throughout evaluation processes lo realise such objectives. Based on evaluation experience within multilateral development OTganisalions, there are at least three core aspects that need special attention to generate influential evaluations. These three aspeds are dosely intert4Mned and need to be pursued simultaneously. The first dimension is the importance of building evaluation ownership among key stakeholders. The second is the need to focus on methodological rigour. evhlence and transparency throughout the evaluation process. And. last but not leasl. the third dimension is the need for customised communication and outreach to ensure evaluation messages are coherent, dear and helpful for those responsible to acl upon Ihem. Positioning evaluation and evaluation for transfomMtional change in the global Agenda New UN Resolution on country-led evaluation of the SDGS: a new UN resolution on °Strengthening Voluntary National Revievts through Country-led Evaluation" was adopled by the United Nations General Assembly. on Wednesday. 26 April 2023. This historic milestone for evaluation follows tsyo years of deliberate advo¢w efforts led by the Permanent Mission of Nigeria to the United Nations. 8y the resolution. the General Assembty encourages all Member States to use evidence from evaluations of the Sustainable Development Goals implementation for decision-making and reporting OD their progress towards achieving the 2030 Agenda. Amon9 other provisions, the Assembly requested United Nations agencies to provide support at Member States. request regarding their efforts lo undertake evaluations of the implemenlalion of the Goals and to facilitate exchange of experiences and kno%￿edge products from those evaluabons. It fvrther encourages Member States to present regular Voluntary Nattonal Reviews with a counlry4ed evaluation component as deemed relevant and useful at the county level in partnership with relevant stakeholders. The resolution was adopted wrthoul a vote during the 69th plenary meeting of the seventy-seventh General Assembly. It was co-sponsored by Azerbaijan. Belarus. Cambodia. Central Africa Republic. China. Costa Rica, Cote d'lvoire. Dominican Republic, The Gambia. Guyana. Jamaica. Lesotho. Malawi. Mongolia. Morocco. Mozambique. Namibia. Philippines. Ru55ian Federation, Senegal, South Africa, Sri Lanka, Togo. and Zambia. Nigeria's efforts v￿re supported by a multi-stakeholder laskforce comprising representatives from EvalPartners and associated nelworks. IDEAS. and the evaluation offices of UNICEF, UN Wornen and the UN Worfd Food Programme ¥￿th support from the United Nations Evaluation Group (UNEGI and the IOCE. The Global SDG Synthesis Coalition is spearheaded by the Independent Evaluation Office of the United National Development Programme (lE0￿NDp). and Global Affairs Canada IGAC). It currently has the support of 26 United Nations en1((￿s. 6 bilateral partners (Canada. Germany, Ireland. Korea, the Netherlands. Spain) and the fdlowing netsvorks.. Unf(ed Nations Evaluation Group (UNEG). Organization for E¢onomic Cooperalion and Development - Development Assistance Committee I0EC￿DAc). Nelwork on Development Evaluations IEvalNet}, the Evaluation Cooperation Group {ECGI, and Ihe Intemational Development Evaluation Assoeiation IIDEASI. The focus is on synthesrLing the existing evaluabve evidence to generate findings and lessons on what v￿rkS and in which contexts. IDEAS seNed on the management commtttee for the synthesis review on the ffirst piltar on Partnership where the report is scheduled for comthtion by September 2023 Ihttps'.1lb￿.sdgSy￿thes1scoa[1IK)n.Or91Pl11ar1Partnershlp-pIUar) IDEAS continued contributing in the organiiation and implementation of Ihe events and dialogues organrLed by w￿tOn Park Ihtty)s.'1l￿tht.￿lrtonPafkOrg.uk) on Ev￿Uation for transformational change. Page 8

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION (A COMPANY LIMITED BY GUARANTEEI TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 30 JUNE 2023 In close collaboration with the Ministry for FOre￿n Affairs of Finland. the Gem)an Inslilute for Development (Deval). IIED and UNICEF. our Nefv￿rk is involved in elaborating the second edition of the Guidebook." Evaluation to connect Natwjnal Priorities with the SDGS {in progres51. in panels and onferen¢es aimed at promoting evaluation of the SDG$. Broadenlng access to knO￿ledge and good pra¢tic¢$ During the reporting pericwj IDEAS increased its efforts to disseminate books, artides, and good practices among the evaluation communty. Dissemination was done throu9h social media, listseNS, our bimonthly new51etter and through other nets¥orks. We share some data below to illustrate this dissemination effort: 17 communications through the newsletter. 4 newsletters 7 message5 about Board elections 3 messages about Ihe General Assembly 3 messages about conferen￿ 2022 Average.. 464 recipients. average open rate of 47.2% and average click rate of 5.59 Linkedln (from Marth to June 2023).. o over the period we gained 330 new subscribers o published 6 posts o we interacted 122 times.. we &"ked 94 partner posts. reposted 33 partner posts and ommented on 3 of them Googlegroups: Average.. 400 recipients 93 messages are shared through this channel. an average of one message every four days. IDEAS Global Assembly IDEAS ¢ontinues to be the only global professional association for development evaluators. It has mobilised evaluation thinkers and praelitK)ners throughout the World eonvening tts Global Assemblies {GAs) and Conferences in the Global South since its inception in 2002, in Beijing. The organisation would usually Convene its Global Assembly every Iwo years. These assemblies facilitate a unique cr05s-fertilizotion of Kleas and experientss with inputs from members in different regKins of the globe, typical of IDEAS GA, in a different setting, bringing to the North inspiratK)n coming from the South. Due to the pandemic. no in-person Global Assembly was convened in 2021 when it was due and the Board made the decision to plan for 2022, again combining it with a conference. In the period under review planning began for the IDEAS 2022 Global Assernbly and Conference under the theme- Power of Evaluation.. Influencin9 Decision Making for a Better and More Equal World. The IDEAS 2023 Global Assembly was held on April 18. 2023. The 2023 Global Assembly was done online. ft counted wth the partirypalion of members of different parts ofthe world. Main points of agenda included= A panel di￿U$s1on on the ¢urrent challenges for evaluation.. 4 external panellisls were invited. The panel was followed by a presentation of a progress report and a financial report. The Assembly also induded a foThvard-looking session on IDEAS. Items discussed were among others the constitution and bylaws, the relevance of a strategic plan. preparations foi our forthcoming Conferen¢e. IDEAS Thematic Intefest Groups (ITIGS) The Secretary4enpral serves as ITIG Coordinator. During the period under review, the number of ITIGS remained at ten. The leaders V￿re engaged to encourage part￿pation of the mernbers to submit proF)osals for the gLocal activities being planned by IDEAS. Followng the indtvidual conversations be￿een the ITIG Leaders and the President. Wtt-PresKlent and Secretary General. May-June 2021. eonver&itions continue with them about how to mprove parttcipation of members outside of the Global Assembh'es. Page 9

INTERNATIONAL DEVELOPMEKf EVALUATION ASSOCIATION IA COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 Communication and social media In February 2018. IDEAS launched its ffi￿t monthty rth￿tter to foster communication with its members and partneis outside of the Global Assembly. In the period under review. ID&4S distributed 9 bimonthly newsletters which provided lis members with informatKJn al)out the organisation's participation in past and upcoming events such as training. conferences. job opportunities. The IDEAS Newsletter opens the opportunty for the exchange of Kleas between its members. thus fostering kno￿edge advancement and production. and caF)auty developmenL There has been increased interest in and actIv￿Y on the IDEAS social media plarforms. The Coordinatof manages what is posted lo these plafforms. and Board mernbers have joined these efforts. W)ile the Facebook page. Twitter. and the YouTube Channel are open. the Newsletter is a members-only communication vehide. It fuffils the role of establishing a direct and focused communication channel with members. The IDEAS website is partialty open. as it has members-only dedicated spaces. As of June 30. 2023. we had.. 3568 followers on our Facebook page 3S12 followers on our X lex. Tviitterl page 1480 foll¢)wers ¢)n our Linkedln page Publicalions IDEAS continued its effort to produce and to disseminate knovAedge on Evaluation. In 2021 IDEAS book: Transfomiational EvaluatK)n for the Gbbal Crises of our times. was translated into Spanish in partnership with the Latin American Nehvork of Evaluators {ReLAC). The book was launched in a ceremony with broad Part￿1PatIon of partners and members. The book is available on our website at https=Irideas-global.o￿jdeaS-book-lra￿sforrnatlonal*vaEUatl0Trfor-the-gIobal<flse$-of-OUf-tIMes-2l In July 2021. IDEAS released a new bcok entitled.. Evaluatw)n in Contexts of Fragilty. Conlliet and Violence a practical guidance from global evaluation practitioners. The bwk shows a diverse set of perspectives and experiences on sensitive issues when measuring ¢hange in unpredictable. complex, and violent situations. This book presents an interesting aT9ument that'evaluation, _ like development aid itself- can unintentionally exacerbate tensions in ways that can negalivety affect people and insts"tutions if eare is not taken in designing and approaching il with eaution and sensiliwty. The concepts of gender and conllict sensitivity is wide discussed in the book. along 4wlh real time case examples. useful tips and further readin9 references. The book is available at.. https.'Ifideas-global.orgfvJeas-book-orkevalualion-in-contexts-of-fragilty-conflict-and- Violenc￿l$-noW-aV2ilabIe-Iov0[derl Sharing knowledge and experience IDEAS trustees and other members actNely participated in professional virtual workshops and conference$ throu9hovt the world including to connect national priorities with the SDGS and others. IDEAS Publication and Dissemination Policy To provide its members with a wider range of OP[￿UnIti.eS for disseminating. exthanging and developing ideas. theories and concepts about evaluation. IDEAS proposed and adopted a Publication and Disseminatitin Strategy (POSI. which was published in Juty 2017. Thts Vlqll be considered in the ongoing Strateg￿ planning process. The strategy allows paying members to publish original work on internat￿nal development evaluation-related topics to meet the foll0v￿ng short-tefm obie¢tive$: Give visibl1 ity to pradthoners and decision-makeTS v•ith no prior track of publications. Disseminate evalualion-related ideas on topics andlor countries rarely mentioned in mainstream pe8r- reviewed evaluation lilerature. Page 10

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION IA COMPANY LIMITED BY GUARAKfEEI TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 Encourage IDEAS members lo document and write about their own evaluation practice on a more regular basis {not only in response to the call for ¢onference proposals launched every years before the IDEAS General Assembly)" Use the publication of articles and other items posted on the IDEAS website as the entry point for further dialogue and mutual intellectual and professional enrichment among the Assoaation's members. Likewise. it is expected that the implementation of the publication policy viill ¢ontribute. in the long run, to advance and further IDEAS members, practice of development evaluation, thanks to the strengthening of their capaoty and their uptake of innovatwe evaluation methodologies. Member Services A variety of member services were sustained during this peib)d. namely: informing members of new publications; informing members of available positions in evaluation.. informing members of opportunities to link in to activtknes of other evaluation associations.. infomiin9 members about evaluation conferences. workshops. training and webinars,. netsvorking with members.. inviting members to join special interest groups. and Continuing social media efforts to create tighter connections belween the organization and rts members. A revamped IDEAS websrte ha5 been live since 2017. A virtual ptatform for meetings was supported for ITIGS leaders and participants. meetings. As part of the strategic planning process. a possible revamp of the Website to serve both as a communicatson tool. a work space and interactbve tool in support of IDEAS work and as the key repO￿tOry of IDEAS information. Furthemiore. an online Library for biennial Conferences is available. IDEAS has rnade efforts. in the past years, to build online libraries to make available presentations made during our Global Assemblies. Members have access to all materials published from previous events through the IDEAS website. Support from partners and others Adivities of IDEAS are carried out with IDEAS funds from memberships. donations and sponsorship and some minor revenue. In-kind support and funding are also provided by partners and other donors, such as ¢onference organisers and olher professional associath)ns that IDEAS work with. This support takes the fom of direct fundin9 of parti¢ipation. in particular training, of IDB4S Board Members in conferences and meetings. Support from partners and others in time and effort to support IDEAS and lake part in collaborative Wofk should also be acknowledged. Below is a list of some ofthe events and actNibes for which such in4ind support was provided. Evenu activ Strengthening the Role of EvaluathM in the Sustainable Developrnent Agenda for Health Inthind su rovided b London School of Hygiene & Tropical Medicine and the Univer* of Montreal Sri Lanka National Evaluattr)n Week SLEVA Second Annual Meeting of the Evaluatiw Capacity Development Netsvork (ReDeCa) Inter-AMer￿an Development Bank Page 11

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION (A COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 FINANCIAL REVIEW a. Golng concern After making appropriate enquiries. the trustees have a reasonable expectation that the ¢(￿panY has adequate resources to continue in operational existence for the foreseeable future. For thi5 ieason, they continue to adopt the going concem basis in preparing the financial statements. Re8er¥es policy AI 30 June 2023, the charty had unrestricted free reserves of USD $27,689 (USD $47.915 at 30 June 20221 The charity believes that an appropriate target level of unrestricted free reserves is $40,000. This will provide the charity with sufficient reserves to cover nine months core day to day operational costs and also provides a ¢onlingency should events not go to plan or unforeseen issues arise. The charity believes that a nine-month period is appropriate having regard lo the fact that most recurring income is quite seasonal. The charty continues to monitor the actual level of free reserves against this target when developing fvture plans. Funding Position IDEAS is currently in an adequate financial position. afthough efforts are being made to identify new sources of ongtsing funding given the challenges and continued precarious financial siluath)n. The challenge now is to identify appropriate semces and activities to be delivered to the membefship. Large doftations from bilateral and multilaleral organisalions historicaKy fomi one of the three primary revenue sources for IDEAS. the other Iwo being mernbership fees and registration$ fees for conferences and workshops. The charity continues to seek lo maximise revenue from each of these sources. The new strategic plan will inelude initiatives to secure financial Sustainabilty. induding identifying further opportunities for partnerships and possibilities of donations. The financial su51ainabblity of the association will continue to be one of the guiding principles for Klenbfication of strategic In￿￿tr"ve$. d. Plans for the future In the ¢oming years the association eontinue to strategKally position ilself as the one global professional association for inlemational devthpment evaluators and will continue to undertake the aetivilies currently planned for the remainder of 2022 and identiffied for 2023. The strategic planning to be carried out throughout 2023 in a participatory and consullative manner. will identify key strategTrc initiatives for the future regarding positioning of IDEAS-, advocacy and promotion of international development evaluation: Strategic. teehni¢al and operalional partnerships. rnember services and other areas that emerges from the strategic planning exercise and Ihat are within the objectives and areas of actt¥ities of IDEAS. In the remainder of 2022 and during 2023 into 2024. a $pecial emphasis will be given to the preparations for the Global Assembly 2024, including identifying theme and partnerships in the context of follow-up to the Conference held 2022. In preparing this report. the Truslees have taken advantage of the small company's exemptions provided by section 415A of the Companies Act 20C6. Page 12

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 FUTURE DEVELOPMENTS IDEAS wrll continue in supporting the ITIGS - IDEAS Thematic Interest Wor1(ing Groups, and in promoting inlerr)alional and national evaluation capai?ty building events in order lo enhance their reach to IDEAS members worldwide. With the competencies and a Code of Ethics for IDEAS members approved in 2014. work has begun on issues of credentialing as a means of increasing professionalism. In 2015. IDEAS Board validation of a proposal to promote credentialing was sought. followed by implementatson. which however ran into delays. IDEAS will also continue to SUPFL)rt EvalPartners and maintain its representation in the EvalPartners Management Group (EPMG). arKI in the various thematic groups sharing common interests with IDEAS. In the pa-t yoaw. tho Boafd wa= thot whil-t the organI￿￿"0n i. cstsblished a- a compony and a charity, regISte￿d in the United Kingdom. it did not have any Board Members who perfflanently resided in the United Kingdom. and with recent changes as a result of Brexit as well global enhanced focus on reporting for dctailod tran=paroncy, it could potentially affcct thc opcration. particulady in rcgard" to banl(ing operations. Whilst the organisation has successfvlly operaled through the use of modem communication. the Board is continuing to review this situation and the implications of C including looking into F¥)55ibilities of transferring the legal registration to a another more suitable jurisdictiM for ￿gistra￿On. It should also be noted that the current global Siiualion with possible recurrence of pandemic and global security could continue to affect fvture developments of IDEAS. Approvcd by order of Ihc mcmbers of thc board of Tru￿10c￿ and aignod on their behalf by.. Ada Ocampo Trustee and President PeteT E. Wichmand Truslee and Treasurer Date.. Iq~4-IM Date: Iq-y-iy PaoA 11

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION {A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 TRLISTEES. RESPONSIBILMES STATEMEI The Trustees {who are also directors of International Development Evaluation Association for the purposes of ¢ompany law) are responsible for preparing the Trustees, report and the financial slalements in accordance with applicable law and United Kingdom Ac£ounting Standards (Untted Kingdom Generally Accepted Accounting Practice). Company law requires the Truslee$ to p￿Pa￿ ffinancial staiements for each ffinancial year. Under company law the Trustees must not approve the financk?I statements unless they are satisfied that they gNe a tiue and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources. including the income and expenditure. of the charitable company for that period. In preparing these financial. statements. the Trustees are required to= Select suitable accounting policies and Ihen apply them consistently: Observe the methods and principles in the Charitie5 SORP: Make judgments and accounting esb'mates that are reasonable and prudent; Prepare the finanryal statements on the going coneem basis unless it ts inappropriate to presume that the charitsble company will continue in operation. The Trustees are responsible for keeping adequate a￿Ounting re￿rdS that are sufficient to show and explain the charitable company's transactions and disdose wrth reasonable accuracy at any time the financial position of the Charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are ￿sponsible for the maintenance and integrity of the COTporale and financial information included on the charitabfe company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statement$ may differ from legislat￿n in other juriSd￿tIOns. Page 14

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION IA COMPANY LIMITEO BY GUARANTEE INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 JUNE 2023 Independent exarninefs report to tho Trustees of International Development Evaluation Asso¢iation {Ihe Charity.) I report to the charity Trustees on my examination of the xcounts of the Charity for the year ended 30 June 2023. Responsibilities and basis of report A5 the Tnjstees of the Charity {and ts directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordan¢e with the reqUIre￿￿nts ofthe Companies Acl 2006 Ilhe 20(￿ Act'l. Having satisfied mysdf that the accounts of the Charity are nol reqLFired to be audited under Part 16 of the 2006 Act and are eligible for independent examinats"on, I report in respect of my examination of the Charty's accounts carried out under section 145 of Ihe Charities Ad 2011 {￿e 2011 Acri. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145{5Mbl of the 2011 Act. Independent examinerfs ststement I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause lo beb"eve'. accounting records were not kept in resFCt of the Charity as required by section 386 of the 2006 Act or the accounts do not accord with those records.. or the accounts do not wmply with the accounbng requirements of section 396 01 the 2006 Act other than any requirement that the accounts give a 'true and fail view which is not a matter Considered as part of an independent examinalion. or the a¢eounls have not been prepared in aecordance with the methods and principles of the Statement of Recommended Praclice for accounb.ng and reporting by charitie5 lapplicable lo charities preparing their accounts in accordance wth the Financkgl ReForbng Standard applicable in the UK and Republic of Ireland {FRS 10211. I have no concerns and have come across no other matters in connection with the examination to which attention should be +Jrawn in this rep￿ in order to enable a proper understa￿lIng of the accounts lo be reached. This report is m￿e solely to the Chanty's Truslees. as a tM)dy. in accordanee with Part 4 of the Charities {Accounls and Reports} Regulation5 2008. My work has been undertaken $0 that I might state to the Charitys Trustees those matters l am required to slate lo them in an Independent examiner's report and for no other purpose. To the fullest extent pemffted by law. I do not accept or assume responsibility to anyone other than the Charity and the Charl￿$ Trustees as a bLJy. for my work or for this rerth. Signed= Tim Borton FCA OChA Daled.. 30 April 2024 Bishop Fleming LLP Chartered Accountsnts 2nd Floor Stratus House Emperor Way Exeter 8usine$s Park Exeler EX13QS Page 15

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION IA COMPANY UMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME M4D EXPENDITURE ACCOUNn FOR THE YEAR ENDED 30 JUNE 2023 Totsl funds 2023 Total fiJnds 2022 funds 2023 funds 2023 Not• INCOME FROM: Donations and c48S Charitsble athvities Other trading athw"15 42,280 15,406 6.342 15A06 6.342 29.95S 16,951 TOTAL INCOME 42,280 21,748 64.028 46.906 EXPENDITURE ON: Charitable actsvibes 14074 71.180 89.254 61.842 TOTAL EXPENDrruRE 18.074 71.180 89254 61.842 NET INCOMEI (EXPENDITURE) Transfers betrleen fvnds 24.206 124206) {49,432) 24.206 {25,226) {14.9361 12 NET MOVEMENT IN FUNDS (25.226) 125.2261 {14.9361 RECONCILIATION OF FUNDS: Totsl ￿ThJ$ brought foThYard Nel movement in funds $2.915 125.2261 52.915 125.2261 67,851 114.9361 TOTAL FUNDS CARRIED FORWARD 27.689 52,91S The Ststemenl of financiaF activities incIL￿eS al gal￿ ar4J k)sses rewjnised in the year. The I￿￿e$ on pages 18 to 28 fomi part of ihese fin￿la1 statements. Page 16

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION IA COMPANY LIMITED BY GUARANTEE) REGISTERED XUMBER:04655266 BALANCE SHEET AS AT 30 JUNE 2023 2023 2022 CURRENT ASSETS Debtors Cash al bank and in h￿d 10 150 48.032 69,037 4Q182 69.037 Creditors.. amounts faNing due Within one year 11 120.493) (16.122) NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIA8ILmES 52.915 27.689 52.915 TOTAL NET ASSETS 27.689 52.915 CHARI￿ FUNDS Restricjed funds Unrnsbicte¢J fvnds 12 12 27.689 52,915 TOTAL FUNDS 52.915 The Charitywas entitled to ex￿ptIOn from awjil under section 477 of the Cw8nies Act 2006. The members have requwed the company to obtain lor Ihe year in question in accordance wth section 476 of Companies Act 2(M)6. The Trustees acktKAvledge Iheir responsitilities for comth"n9 wilh the 1equirerT￿ts of the AfA resped lo accounting reeords and preparation of finarwl ststements. The financial statements have bè8n pr￿>a￿l in accorda￿ tmth th8 pmis{￿ apph"cab18 to enlilies SU￿.8ct to the small companies regime. The financial statements were approved *KI authcvised for issue by the Twstees arKI signe(l on thew behalf by. Peter Wichmand trreasurer) The notes on pages 18 to 28 form part <rf Ihese financial statements. Page 17

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 GENERAL INFORMATION International Development Evaluation Association is a company limited by guarantee (registered number. 04655266} and was con5ti1uted under a Memorandum of A550ciakn"on dated 22 January 2003. The company is also a registered charity (charity number.. 1098370). The prin¢ipal office is 2nd Floor Stratus House. Emperor Way. Exeler Business Park. Exeler, Devon. EX1 3QS. ACCOUNTING POLICIES 2.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS The financial statements have t￿n prepared in accordance with the Charities SORP IFRS 1021- Aeeounting and Reporting by Charib"es.' Statefflent of Recommended Practice applicable lo charities preparing their accounts in accordance the Financial Reporbng Standard applicable in the UK and Republic of Irdand IFRS 1021 leffectrve 1 January 2019}, the Finanryal Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 and the Companies Ati 20￿. International DeVelop￿nI Evaluation Assou"abon me8ts the definibon of a public benefit entity under FRS 102. Assets and liabilities are inits.alty recognised at histor￿al cosl or transaction value unles5 otherwise staled in the rdevant a￿￿ntIng F4)licy. 2.2 GOING CONCERN The accounts have been prepared under the going concem basis. No issues have arisen from forecasts produced and the Trustees are sabsifed the Charity will continue to operate as a going concem, for at least 12 months from the date the independent examinerf$ report is signed. 2.3 INCOME All income is recognised On￿ the Charity has entiliement to the income. it is probabk that Ihe income will be rewved and the amunt of income receivable can be measured rel￿bly. Grants are induded in the Statement of ffinancial act¢vities on a re¢eNable basis. The balance of income received for speeific purposes but not expended dunng the period is shown in the relevant funds on the BalanrE sheet. Where income is received in advan¢e of enti￿ment of receipt, ils recognit￿n is deferred and included in credrtors as deferred in¢ome. Where entrt￿ment occurs before income is received. the income ￿ accnbed. 2A EXPENDITURE Expenditure is recognised or￿e there ￿ a kgal or constructive obligation to transfer economic benefit to a third paty, it is probable that a transfer of economie beneffits will ￿ required in setuement and the amunt of the obligation can be measured reliably. Expenditure on Charitable acbvibes is incurred on directly undertaking the xtivities which further the Charitys objectives, as well as any associated support costs. AU expenditure Is indusive of irrecoverable VAT. Page 18

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 ACCOUNTING POLICIES (continued) 2.5 FOREIGN CURRENCIES Monetary assets and liabilities denominated in foreign CU￿enc￿S are translated into dollars at rates of exchange ruling at the reportirvj date. Transactions in foreign currencies are tran￿ated into dollars al the rate ruling on the date of the Iransacbon. Exchange gains and losses are recognised in the Statement of financial aclmties. 2.6 DEBTORS Trade and other debtors are re¢ognised at the settlement amount after any trade discount offered. Prepayments are valLEd * the amounl Prepa￿ net of any trade discounts due. 2.7 CASH AT BANK AND IN HAND Cash al bar¢k and in hand indudes cash and short4em highly liquid investments with a short maturity of three rnonlhs or less from the date of acquisition or opening of the deposrt or similar xcounl. 2.8 LIA8ILmES AND PROVISIONS Liabilits'es are recognised when there is an otligation al the Balaft￿ sheet date as a result of a past event. it is probable that a transfer of economic benefit will be required in setdemenL and the amount of the setuement can be estimated reliably. Liabilities are recognised at the amovnt th* the Charity antiopates rt will pay to setUe the debt or the amount it has re￿iVed as advan￿1 pa￿ents for the g¢)tsJs or serv￿$ it must provide. 2.9 FINANCIAL INSTRUMENTS The Chafity onty has financiat assets and financial liablities of a kind that qualify as basic financial inslrumenls. Basic ffinancial instruments are initslly recognised al transaction value and subsequently measured at their seidemenl value with the exceptK)n of bank loans which are subsequently measured at amortised cost using the effeth.ve interest method. 2.10 COMPAPIY STATUS The Charity is a ¢ompany limited by guarantee. The members of the Charity are Trustees named on page 1. In the event of the Chafity being wound up. the liability in respect of the guarantee is limited to £10 per member of the Charity. Page 19

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION IA COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 ACCOUNTING POLICIES (continuedl 2.11 FUND ACCOUNTING General funds are unrestn¢ted fijnds which are available for use at the diseretion.of the Trustees in furtherance of the general obJ"ectives of the Charity and which have not been designated for other purposes. Designated funds comprise unrestricled fvnds that have been set aside by the Trustees for particular purpose5. The aim and use of each designated fiJnd is set out in the notes lo the financial ststements. Restricted funds are fvnds wh¢h are to be used in accordance wth specik restrictions imposed by donors or which have been raised by the Charty for party"cylar purpjses. The costs of raising and administering such funds are charged against the specific fvnd. The aim and use of each reslricled fijnd is set out in the notes to the ffinancial 5tatement5. INCOME FROM GRANTS Restricted nds 2023 Total funds 2023 Total funds 2022 Grants 42,280 42,280 INCOME FROM CHARITABLE ACTMTIES Unrestricted funds 2023 Totsl funds 2023 Total funds 2022 Conferen¢e, global assembty. book sale$ and provision of support and services 15.406 15.406 29,95S TOTAL 2022 29.955 29,955 The provision of supp)rt and services relates to the Evaluation for Transfomiational Change Awards. Page 20

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION {A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 MEMBERSHIP INCOME Income from fundraising events Unrestrlcted funds 2023 Total funds 2023 Total ftsnd$ 2022 Membership fees 6.342 6.342 16,951 TOTAL 2022 16,951 16.951 ANALYSIS OF EXPENDITURE ON CHARITABLE ACTMTIES Summary by fund type Restricted Unrestricted funds funds 2023 2023 Tolal 2023 Total 2022 Charitable acbvib'es 18.074 71,180 89,254 61.842 TOTAL 2022 61.842 61,842 Summary by expenditure type Other costs 2023 Total 2023 Total 2022 Charitable actiw.bes induding SUp￿rt costs 89,254 89,254 61.842 TOTAL 2022 61,842 61,842 The global assembly {general meetings) is r￿mIalty held bi-annualty. and the most recent Global Conference (virtual) took place during this repybng perb)d. Page 21

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION (A COMPANY LIMITED B Y GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 ANALYSIS OF EXPENDITURE BY ACTivmES Acllvltles undertaken directty 2023 Support costs 2023 Total funds 2023 Total funds 2022 Charitable activities 78.439 10,815 89.254 61.842 TOTAL 2022 53,710 8.132 61,842 ANALYSIS OF DIRECT COSTS Total funds 2023 Total fijnds 2022 Book project Seuetariau membership administration . Website development & maintenance Memberships costs Sundry costs Cost of running the conference Award prizes Foreign Currency Igainsvlosses 17,500 19.850 2.829 100 3.039 {561 9,600 25.495 4.403 19.427 21.895 7.513 {294) 78.439 53.710 ANALYSIS OF SLIPPORT COSTS Total funds 2023 Total fvnds 2022 Accountancy & ndependent examination fees Bank charges 9,738 1.077 7.051 1,081 10,815 8.132 Page 22

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION IA COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 INDEPENDENT EXAMINER% REMUNERATION 2023 2022 Fees payable to the Chantys independent examiner for the independent examination of the Chartys annual accounts 6,100 7,051 TRUSTEES. REMUNERATION AND EXPENSES During the year, no Trustees receNed any remuneration or other benefft5 (2022 - $NILI. During the year ended 30 June 2023. expenses totslling $1 S,398 were reimbursed to 7 Trustees {2022 - $NIL}. 10. DEBTORS 2023 2022 DUE WITHIN ONE YEAR Prepayments and accnJed income 150 Pa9e 23

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION IA COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 11. CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 2023 2022 Other creditors A¢¢ruals and deferred income 2,668 17,825 16,122 20,493 16,122 2023 2022 Deferred in¢ome at 1 July 2022 Membership fees received during the periTrJ Membership income released during the pen¢)d 10,472 10,752 (9,4991 13,213 14,140 116,881} 11,725 10,472 Amounts induded in deferred income relate to ff*mbership fees for future periods. Page 24

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 12. STATEMENT OF FUNDS STATE&*NT OF FUNDS - CURRENT YEAR Balance at 30 June 2023 Balance at 1 Juty 2022 Transfers inlout Income Exponditure UNRESTRICTED FUNDS DESIGNATED FUNDS Prize Fund (5.000) GENERAL FUNDS General Funds 47,91S 21,748 166.180) 24.206 27.689 TOTAL UNRESTRICTED FUNDS 52,91S 21,748 171.180) 24.206 27,689 RESTRICTED FUNDS IFAD 14.770 11.820 9,190 {1.1921 {1.1921 19.190) 113.5781 110.6281 IEG UNDP GCF GEF (5.000) 42,280 118,074) {24.206) TOTAL OF FUNDS 52,915 64.028 (89.2541 27.689 Pa9e 25

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION (A COMPANY LIMITED B Y GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 12. STATEMENT OF FUNDS (coMllNUED A transfer of $24.20612022'. $14,718) has been made in accordance with the agreement with the fijnders that the residual fund received from the IFAD and IEG could be applied for unreslrieted purposes. Designated Funds Prize Fund.. Funds de￿gftated to be used ￿ the prize fund. Restricted Funds IFAD.. Funding to cover the cost of award, both cash wizes. administratKJn and dI￿¢t eosts involved with the award with agreement for funding stating that any residual funding could be applied for unrestricted purposes IEG.. Funding to cover the cost of award. both ¢a5h prries. administration and direct costs invofved with the award with agreement for funding 51ating that any residual funding could be applied for unrestricted purFM)ses. UNDP.. Funding from UNDP for the conference. The fvnds have only been restricted in terms of onty being able to use the funds for conference expenses. Funding also inc#Jdes a grant from UNDP for specifie purpose of providing interpretatw. GCF.. Funding from GCF for the conference. The funds have onty been restricted in lem)s of only being able lo use the fvnds for conference expenses. GEF.. Funding from GEF for the conference. The funds have 0￿Y been restrth in terms of only being able to use the funds for corbferente expenses Page 26

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION IA COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 12. STATEMENT OF FUNDS ICONTINUED) STATEMENT OF FUNDS - PRIOR YEAR Balance at 1 January 2021 Balance al 30 June 2022 Transfers inlout Income Expenditure UNRESTRICTED FUNDS DESIGNATED FUNDS Prvze Fund 5.000 5,000 GENERAL FUNDS General FurKIs 53.133 46.906 161,842) 9,718 47,915 TOTAL UNRESTRICTED FUNDS 53,133 46.906 (61,842> 14,718 52.915 RESTRICTED FUNDS IFAD 14.718 (14.718) TOTAL OF FUNDS 67,851 46.9C (61,8421 52.915 13. ANALYSIS OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NET ASSEfs BETWEEN FUNDS- CURRENT YEAR Unrestrlcted funds 2023 Total funds 2023 CUr￿nt assets Creditors due wthin one year 48,182 (20.493) 48,182 120,493) TOTAL 27,689 27,689 Page 27

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION {A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEIIIENTS FOR THE YEAR ENDED 30 JUNE 2023 13. ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONTINUED) ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR Unrestricted funds 2022 Total funds 2022 Current assets Creditors due wthin one year 69.037 (16.1221 69,037 116,1221 TOTAL 52.915 52,915 14. RELATED PARTY TRANSACTIONS The Charity has not entered into any related party transactions during the year, nor are there any outstanding balances duel owing between related parties and the Charty for the year ended 30 June 2023. Transactions wth Tnrstees are detailed in noie 9. Page 28