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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The accuracy and completeness of the Form 990 is the responsibility of the Director of Finance, who is the signing official. The form is prepared by the Finance operation Manager and reviewed by the Director of Finance. It is endorsed by the Director General.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>There is an annual review of the compensation of the Director General, carried out by the Chair of the Board of Trustees, who is independent. This review takes into consideration performance, the remuneration for comparable position and factors such as inflation.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>There are six executive directors whose salaries are subject to as annual review by the Director General. This review takes into consideration performance, the market for comparable positions and any general increases across the board for all staff.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>All governing documents and financial statements are available for inspection by public at the Headquarters at Verdun Area, Beirut, Lebanon. The annual audited financial statements are provided to donor community of ICARDA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XII, Line 2c</FormAndLineReferenceDesc>
        <ExplanationTxt>There is Board committee reviewing and approving annual financial statements.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>