2013-05-14T10:36:18-05:00 2012-12-31 231144520 TAIT WELLER & BAKER LLP 1818 MARKET STREET SUITE 2400 PHILADELPHIA PA 191033659 990 2012-01-01 133433452 MEDECINS SANS FRONTIERES USA INC MEDE 2126796800 333 SEVENTH AVENUE NO 2ND FL NEW YORK NY 100015004 MAUREEN BURNLEY 2126796800 2013-05-14 1 STACY CULLEN P00974308 2159798800 2013-05-13 2012 2016-03-07 17:11:31Z DOCTORS WITHOUT BORDERS DEANE MARCHBEIN 333 SEVENTH AVENUE NO 2ND FL NEW YORK NY 100015004 205652028 0 X WWW.DOCTORSWITHOUTBORDERS.ORG X 1987 NY TO ASSIST VICTIMS OF DISASTERS & CONFLICTS WORLDWIDE. 13 11 544 83 0 0 180815198 189249536 10108688 10671977 474359 353450 48349 19479 191446594 200294442 137098926 162566427 0 0 15900712 17500388 5395564 4637367 24435335 19828952 22299458 178224154 207003640 13222440 -6709198 176790595 168647231 9698898 7734797 167091697 160912434 X PROVIDES INDEPENDENT MEDICAL HUMANITARIAN EMERGENCY AID TO PEOPLE AFFECTED BY ARMED CONFLICT, EPIDEMICS, MALNUTRITION, NATURAL DISASTERS AND EXCLUSION FROM HEALTH CARE. 0 0 167929857 162566427 2549507 EVERY YEAR, DOCTORS WITHOUT BORDERS/MEDECINS SANS FRONTIERES(MSF) PROVIDES EMERGENCY MEDICAL CARE TO MILLIONS OF PEOPLE CAUGHT IN CRISES IN MORE THAN 60 COUNTRIES AROUND THE WORLD. MSF PROVIDES ASSISTANCE WHEN CATASTROPHIC EVENTS - SUCH AS ARMED CONFLICT, EPIDEMICS, MALNUTRITION, OR NATURAL DISASTERS - OVERWHELM LOCAL HEALTH SYSTEMS, AND OPERATES COMPREHENSIVE, AND IN SOME CASES LONG-STANDING, TREATMENT PROGRAMS FOR PEOPLE LIVING WITH A HOST OF NEGLECTED DISEASES. MSF ALSO ASSISTS PEOPLE WHO FACE DISCRIMINATION OR NEGLECT FROM THEIR LOCAL HEALTH SYSTEMS OR WHEN POPULATIONS ARE OTHERWISE EXCLUDED FROM HEALTH CARE. (CONTINUED IN SCHEDULE O). 3600491 AS PART OF ITS FOUNDING PRINCIPLES, MSF STANDS EVER READY TO SPEAK OUT PUBLICLY ON A GIVEN ISSUE SHOULD THE SITUATION CALL FOR IT. THIS COULD MEAN THAT A CERTAIN GROUP IS BEING NEGLECTED, THAT MILITARY OR POLITICAL EFFORTS ARE CAUSING SEVERE MEDICAL CONSEQUENCES, OR THAT INTERNATIONAL ORGANIZATIONS ARE NOT DOING ENOUGH TO RESPOND TO AN EMERGENCY.ADDITIONALLY, MSF ADVOCATES IN CAPITALS AND BOARD ROOMS AROUND THE WORLD IN ORDER TO COMBAT POLICIES THAT MIGHT RESTRICT ACCESS TO ESSENTIAL MEDICINES AND HEALTH CARE. (CONTINUED IN SCHEDULE O). . 8304843 8122470 TO FACILITATE THE RECRUITMENT OF VOLUNTEER MEDICAL AND OTHER PROFESSIONALS FROM THE UNITED STATES TO PARTICIPATE IN VARIOUS MEDICAL AND OTHER EMERGENCY RELIEF PROJECTS. MSF-USA DISPATCHED A TOTAL OF 382 VOLUNTEERS TO 51 COUNTRIES IN 2012. 179835191 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 1 1 1 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 60 0 1 544 1 0 0 0 0 0 0 0 0 0 0 X 13 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CO CT DC FL GA IL IN KS KY LA ME MD MA MI MN MS MT MO NH NJ NM NY NC ND OH OK OR PA RI SC TN TX UT VA WV WA WI X X MAUREEN BURNLEY 2126553794 333 SEVENTH AVENUE 2ND FL NEW YORK NY 10001 DR MATTHEW SPITZER 30.00 X X 29530 0 0 BRET ENGELKEMIER 5.00 X X 0 0 0 DAVID SHEVLIN 5.00 X X 0 0 0 NAVNEET BHULLAR 5.00 X 0 0 0 DR RAMIN ASGARY 5.00 X 0 0 0 DR MARIE-PIERRE ALLIE 5.00 X 0 0 0 MARTHA HUCKABEE 5.00 X 0 0 0 DR DEANE MARCHBEIN SEE SCHEDULE O 30.00 X X 18556 0 1988 SUERIE MOON 5.00 X 0 0 0 KELLY GRIMSHAW 5.00 X 0 0 0 DR ADITYA NADIMPALLI SEE SCHEDULE O 7.50 X 5228 0 2967 DR MICHAEL NEWMAN SEE SCHEDULE O 5.00 X 2791 0 4201 NABIL AL-TIKRITI 5.00 X 0 0 0 SOPHIE DELAUNAY 40.00 X 142015 0 15977 MAUREEN BURNLEY 40.00 X 115028 0 15836 DAVID OLSON 40.00 X 125945 0 35007 JENNIFER TIERNEY 40.00 X 123967 0 16967 NICHOLAS LAWSON 40.00 X 124251 0 16334 DUNCAN MCLEAN 40.00 X 118537 0 33265 JASON CONE 40.00 X 107658 0 34559 913506 0 177101 7 0 1 0 AB DATA 600 AB DATA DRIVE MILWAUKEE WI 53217 DIRECT MARKETING, FUNDRAISING, CONSULTAN 13128370 DUBUQUE BANK & TRUST 1398 CENTRAL AVENUE DUBUQUE IA 52001 EMPLOYEE PENSION SERVICES 1674730 NAMES IN THE NEWS 180 GRAND AVENUE STE 1545 OAKLAND CA 94612 DIRECT MARKETING, FUNDRAISING, LIST SERV 1311561 MUTATULI PLANTAGE MIDDENLAAN 16 AMSTERDAM NL 1018 DD AIR TRAVEL 1154482 4 2418653 26685 144443 186659755 3699287 189249536 SECONDED STAFF GRANTS 900099 8122470 8122470 MSF REIMBURSEMENTS 900099 2549507 2549507 10671977 310314 310314 5318118 5274982 43136 43136 43136 82604 144443 82604 0 MISC OTHER REVENUE 900099 19479 19479 19479 200294442 10691456 0 353450 1447842 1447842 161118585 161118585 348053 256556 35191 56306 11592170 8544808 1172053 1875309 900222 663571 91019 145632 3741436 2757884 378286 605266 918507 677049 92868 148590 136043 10422 44228 81393 60000 4596 19507 35897 4637367 4637367 97788 97788 3778355 1022997 89825 2665533 39784 39784 14526363 858291 106000 13562072 13125 13125 1223377 629770 159669 433938 1735899 1495510 189236 51153 199215 89487 93659 16069 5957 2652 2426 879 192944 98639 25366 68939 57902 17040 28953 11909 FINANCIAL SERVICES 126551 56341 51543 18667 RECRUITING & RELOCATION 83017 32024 36924 14069 DUES AND SUBSCRIPTIONS 23138 11343 5448 6347 207003640 179835191 2733114 24435335 144075568 129778049 19293615 24087550 3294676 2113520 1012929 1095276 3127881 2044106 1023768 1083775 8089391 10488488 648 573 176790595 168647231 6966813 7734797 2732085 0 9698898 7734797 X 159440654 149148202 7651043 11478756 0 285476 167091697 160912434 176790595 168647231 X -6709198 562226 -32291 X X 0 1 X 1 0 X 151536056 135383999 264471272 180815198 189249536 921456061 151536056 135383999 264471272 180815198 189249536 921456061 921456061 1959763 446268 320444 307807 310314 3344596 190867 127278 66187 48349 19479 452160 925252817 44163805 0.99590 0.98870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2592234 485476 146525 100000 3124235 1622468 1000000 103058 133292 2592234 1504260 134136 15928 1622468 886258 450000 179464 11462 1504260 1210390 -310398 13734 886258 0.00000 0.09000 0.91000 0 0 1136966 332860 804106 1965804 1687180 278624 25111 24066 1045 1083775 X 203348061 562226 2538868 50313 3151407 200196654 97788 97788 200294442 209527324 2538868 82604 2621472 206905852 97788 97788 207003640 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: MANAGEMENT HAS REVIEWED THE TAX POSITIONS FOR EACH OF THE OPEN TAX YEARS (2009-2011) OR EXPECTED TO BE TAKEN IN MSF USA'S 2012 TAX RETURN AND HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ACTUARIAL LOSS ON ANNUITY OBLIGATIONS -32,291. FUNDRAISING SPECIAL EVENT EXPENSE 82,604. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING SPECIAL EVENT EXPENSE 82,604. 1 CENTRAL AMERICA & THE CARIBBEAN 0 30 PROGRAM SERVICES HUMANITARIAN MEDICAL ASSISTANCE 519617 EAST ASIA & THE PACIFIC 0 29 PROGRAM SERVICES HUMANITARIAN MEDICAL ASSISTANCE 729466 EUROPE 0 5 PROGRAM SERVICES AND GRANTS TO RECIPIENTS HUMANITARIAN MEDICAL ASSISTANCE 161167330 MIDDLE EAST & NORTH AFRICA 0 42 PROGRAM SERVICES HUMANITARIAN MEDICAL ASSISTANCE 496399 RUSSIA & THE NEWLY INDEPENDENT STATES 0 13 PROGRAM SERVICES HUMANITARIAN MEDICAL ASSISTANCE 268528 SOUTH AMERICA 0 9 PROGRAM SERVICES HUMANITARIAN MEDICAL ASSISTANCE 362977 SOUTH ASIA 0 20 PROGRAM SERVICES HUMANITARIAN MEDICAL ASSISTANCE 468087 SUB-SAHARAN AFRICA 0 353 PROGRAM SERVICES HUMANITARIAN MEDICAL ASSISTANCE 5499173 0 501 0 0 0 501 169511577 0 169511577 EUROPE HUMANITARIAN MEDICAL ASSISTANCE 31719800 WIRE TRANSFER EUROPE HUMANITARIAN MEDICAL ASSISTANCE 15709780 WIRE TRANSFER EUROPE HUMANITARIAN MEDICAL ASSISTANCE 13994520 WIRE TRANSFER EUROPE HUMANITARIAN MEDICAL ASSISTANCE 19988200 WIRE TRANSFER EUROPE HUMANITARIAN MEDICAL ASSISTANCE 76058201 WIRE TRANSFER EUROPE HUMANITARIAN MEDICAL ASSISTANCE 3648084 WIRE TRANSFER 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: PROCEDURES FOR GRANTING FUNDS TO MSF OPERATIONAL CENTERS (OC) AND OTHER MSF ENTITIES. IN MSF USA, THE PROGRAM COMMITTEE (PC) OF THE BOARD OF DIRECTORS IS THE BODY WHICH HAS THE PRIMARY RESPONSIBILITY OF OVERSEEING THE DISTRIBUTION OF PRIVATE GRANTS. THE PC REVIEWS FUNDING REQUESTS AND ALL FUNDING ISSUES, AND MAKES RECOMMENDATIONS ON THE DISTRIBUTION OF PRIVATE GRANTS TO THE FULL BOARD OF DIRECTORS (BOD). THE FULL BOD, TAKING THESE RECOMMENDATIONS INTO CONSIDERATION, HAS THE FINAL VOTE ON THE DISTRIBUTION OF ALL PRIVATE GRANTS. THE PC WORKS CLOSELY WITH THE PROGRAM AND FINANCE DEPARTMENTS OF MSF USA. THE PC HAS DELEGATED TO PROGRAM AND FINANCE STAFF THE AUTHORITY TO APPRAISE AND REVIEW GRANT PROPOSALS, REPORTS AND FUNDING REQUESTS, AND IN SOME CASES TO RESPOND TO REQUESTS FOR FUNDING, TO MAINTAIN COMMUNICATION WITH THE OCS MSF USA IS FUNDING, AND TO ATTEND RELEVANT OC OPERATIONAL MEETINGS ON THE PCS BEHALF. THE GRANTS OFFICER MANAGES THE ADMINISTRATION INVOLVED IN THE DISTRIBUTION OF PRIVATE GRANTS AND KEEPS THE PC INFORMED OF ALL NECESSARY ISSUES RELATED TO PRIVATE GRANTS AND THE ENTITIES MSF USA IS FUNDING. AN INTERNAL GRANTS COMMITTEE, CHAIRED BY THE GRANTS OFFICER AND COMPRISED OF THE PROGRAM OFFICERS, FINANCE DIRECTOR AND EXECUTIVE DIRECTOR, MEETS PERIODICALLY TO FOLLOW THE GRANTS PROCESS. IN THIS CAPACITY, PROGRAM DEPARTMENT STAFF AND THE GRANTS OFFICER MAKE RECOMMENDATIONS TO THE PC ON THE DISTRIBUTION OF PRIVATE GRANTS AND ON OTHER RELATED FUNDING ISSUES, WHICH THE PC TAKES INTO CONSIDERATION WHEN MAKING ITS RECOMMENDATIONS TO THE FULL BOD. THE EXECUTIVE DIRECTOR WILL OVERSEE ALL EMERGENCY GRANT REQUESTS. AT THE BEGINNING OF EACH FISCAL YEAR, THE PC SETS ITS GRANT MAKING STRATEGIC ORIENTATIONS AND PRIORITIES WHICH OUTLINES THE PC'S FUNDING CRITERIA FOR THE FISCAL YEAR. THE PC APPRAISES GRANTS AND FUNDING REQUESTS BASED ON THE STANDING GRANT MAKING STRATEGIC ORIENTATIONS AND PRIORITIES. AT THE BEGINNING OF EACH FISCAL YEAR,THE PC,IN CONJUNCTION WITH THE GRANTS OFFICER AND PROGRAM AND FINANCE STAFF, ALSO REVIEWS AND REVISES AS NECESSARY THE PRESENT DOCUMENT, TO ENSURE ALL PROCEDURES AND PROCESSES ARE UP TO DATE AND IN LINE WITH CURRENT STRATEGIC ORIENTATIONS AND PRIORITIES, AND WITH CURRENT US LEGAL REQUIREMENTS. THIS DOCUMENT INCLUDES PROCEDURES FOR 5 DISTINCT FUNDING PROCESSES: THE MSF FRANCE MULTIPURPOSE GRANT, THE NON FRANCE OC MULTIPURPOSE GRANT,THEMATIC FUNDING, EMERGENCY FUNDING, AND INDIVIDUAL PROJECT GRANTS. AT THE BEGINNING OF EACH FISCAL YEAR MSF USA INFORMS EACH OF THE OCS OF THE AMOUNT OF THEIR ANNUAL GRANT ENVELOPE, AFTER WHICH MSF USA AND EACH OC DETERMINE WHICH OF THE 5 PROCESSES WILL BE EMPLOYED FOR THE OC FOR THE FISCAL YEAR. ONE PROCESS IS EMPLOYED FOR EACH INDIVIDUAL OC, THOUGH EXCEPTIONALLY THE EMERGENCY FUNDING AND THEMATIC FUNDING CAN BE EMPLOYED IN CONJUNCTION WITH ONE ANOTHER WITH AN OC IN A GIVEN YEAR. FOLLOWING IS A BASIC OVERVIEW OF EACH OF THE 5 PROCESSES. THESE PROCESSES ARE DELINEATED IN MORE DETAIL IN PARTS 1-5 OF THE PRESENT DOCUMENT. MSF FRANCE MULTIPURPOSE GRANT PROCESS -PRIOR TO THE START OF THE FISCAL YEAR, MSF USA AND MSF F DISCUSS -AT A JOINT BOD MEETING OR OTHER VENUE-OR THROUGH MSF USA'S PARTICIPATION IN THE MSF F PROJECT WEEK, MSF F'S OPERATIONAL PLAN FOR THE YEAR. A MEMBER OF THE OCP GROUP COMMITTEE BRIEFS THE BOD ON MSF F'S OPERATIONAL PLAN. THE MSF F OPERATIONAL DIRECTOR MAY ALSO BE ASKED TO GIVE A PRESENTATION OF THE OPERATIONAL PLAN TO THE BOD. -MSF USA APPROVES ITS BUDGET AND INFORMS MSF F OF THE AMOUNT OF ITS MULTIPURPOSE GRANT. -MSF F SUBMITS ITS ANNUAL PLAN AND AN INITIAL LIST OF ALLOCATIONS AND COUNTRIES FOR WHICH THEY WILL USE THE MULTIPURPOSE GRANT. THE PC AND BOD VOTE ON THIS LIST OF COUNTRIES. THE PC AND BOD MAY DICTATE THAT THE MULTIPURPOSE GRANT NOT BE USED FOR CERTAIN COUNTRIES OR CONTEXTS, E.G. COUNTRIES SUBJECT TO U.S. GOVERNMENT SANCTIONS, ETC. -THROUGHOUT THE COURSE OF THE YEAR, MSF USA MONITORS THE USE OF THESE FUNDS THROUGH MSF USA STAFF OR BOARD PARTICIPATION IN MSF F PROJECT DEVELOPMENT AND BUDGET MEETINGS, AND THROUGH REGULAR CORRESPONDENCE AND COOPERATION (E.G. NEW YORK DESK) WITH MSF F ON OPERATIONS. THESE MEETINGS MAY INCLUDE THE MSF F BUDGET COMMISSION, WEEK OF COORDINATORS, FINANCIAL MID YEAR REVIEW, PROJECT WEEK, BOARD OF DIRECTORS AND OTHER OPERATIONS MEETINGS, ETC. THE PC IS GIVEN REPORTS ON THE RELEVANT CONTENT OF THESE MEETINGS. PERIODIC FIELD VISITS ALSO SERVE AS A MONITORING TOOL. -THROUGHOUT THE YEAR MSF USA AND MSF F MAINTAIN ONGOING DISCUSSIONS ON FUNDING ISSUES. THE LIST OF COUNTRIES AND ALLOCATIONS ARE SUBJECT TO CHANGE ACCORDING TO BUDGET REVISIONS,THE NEEDS OF THE FIELD, UNFORESEEN EVENTS,EMERGENCIES,AND ACCORDING TO FUNDRAISING NEEDS AND RECEIPT OF EARMARKED FUNDS. THESE CHANGES MUST BE MUTUALLY AGREED UPON BY MSF F AND MSF USA'S PROGRAM AND FINANCE DEPARTMENTS, PURSUANT TO AUTHORITY DELEGATED TO THOSE DEPARTMENTS BY THE PC. -AT OR AFTER THE END OF THE FISCAL YEAR (WITHIN 90 DAYS),MSF F SUBMITS THE FINAL LIST OF THE COUNTRIES AND ALLOCATIONS, ALONG WITH THE LIST OF SPECIFIC PROJECTS WITHIN EACH OF THESE COUNTRIES FOR WHICH THE MSF USA MULTIPURPOSE GRANT WILL BE USED, FOR PC AND BOD APPROVAL. THE PC AND BOD CAN REQUEST MODIFICATIONS TO THIS LIST, BEFORE GIVING THEIR APPROVAL. -MSF F MUST SUBMIT ALL EXTERNAL AUDITS CONDUCTED ON FIELD PROJECTS OR COUNTRY MISSIONS FUNDED BY MSF USA, AND ANY INTERNAL AUDITS/EVALUATIONS WHICH DISCLOSE ADVERSE FINANCIAL OR PROGRAMMATIC FINDINGS. -IN JUNE FOLLOWING THE FISCAL YEAR, MSF F SUBMITS ITS FINAL NARRATIVE AND FINANCIAL REPORT, WHICH INCLUDES INFORMATION ON ALL COUNTRIES WHICH MSF USA FUNDED. THE GRANTS OFFICER REVIEWS THE FINAL REPORT AND ENSURES THAT THE NARRATIVE CONTENT AND FINAL FINANCIALS CONFORM TO THE FINAL COUNTRY LIST AND ALLOCATIONS PREVIOUSLY APPROVED BY THE PC/BOD. THE PC IS INFORMED OF THE RECEIPT AND REVIEW OF THE REPORT. IN THE EVENT THAT THE FINAL REPORT DEVIATES FROM THE CONTRACT AGREEMENT OR FROM MSF USA'S AUDITED FINANCIALS OR THAT THE PROGRAMMATIC ACTIVITIES OR DESCRIPTIONS DEVIATE FROM THOSE AGREED UPON BY MSF USA, MSF USA MAY CONSIDER THE DEVIATION AN OVERPAYMENT OF FUNDS AND ADJUST MSF F'S ANNUAL GRANT IN SUBSEQUENT YEARS TO ACCOUNT FOR THE DEVIATION, OR MAY REQUIRE A REFUND. NON MSF FRANCE MULTIPURPOSE GRANT PROCESS -AT THE BEGINNING OF THE YEAR, ALL (NON F) OCS REQUESTING A MULTIPURPOSE GRANT FOR THE YEAR GIVE A PRESENTATION TO THE PC/BOD ON ITS OPERATIONAL PLAN FOR THE YEAR. THE OCS ALSO SUBMITS ITS WRITTEN ANNUAL PLAN AND/OR OPERATIONAL PLAN AS REFERENCE. -THE OC SUBMITS A LIST OF ALLOCATIONS AND COUNTRIES FOR WHICH THEY WILL USE THEIR MULTIPURPOSE GRANT TO THE PC AND BOD WHO,TAKING INTO CONSIDERATION THE PRESENTATION OF THE OPERATIONAL PLAN, REVIEW AND VOTE ON THIS LIST. THE PC AND BOD MAY DICTATE THAT THE MULTIPURPOSE GRANT NOT BE USED FOR CERTAIN COUNTRIES OR CONTEXTS,E.G. COUNTRIES SUBJECT TO U.S. GOVERNMENT SANCTIONS, ETC. -MID YEAR THE OC JOINS A PC MEETING BY PHONE AND GIVES AN UPDATE ON ITS OPERATIONS. IF, AT ANY POINT THE PC OR BOD IS OF THE VIEW THAT THE OC IS DEVIATING FROM THE OPERATIONAL PLAN AS IT WAS PRESENTED, MSF USA CAN REVERT FROM THE MULTIPURPOSE GRANT PROCESS TO AN INDIVIDUAL PROJECT GRANT APPROVAL PROCESS. -THROUGHOUT THE YEAR MSF USA AND THE OC MAINTAIN ONGOING DISCUSSIONS ON FUNDING ISSUES. THE LIST OF COUNTRIES AND ALLOCATIONS ARE SUBJECT TO CHANGE ACCORDING TO BUDGET REVISIONS, THE NEEDS OF THE FIELD, UNFORESEEN EVENTS, EMERGENCIES, FUNDRAISING NEEDS AND RECEIPT OF EARMARKED FUNDS. THESE CHANGES MUST BE MUTUALLY AGREED UPON BY THE OC AND MSF USA'S PROGRAM AND FINANCE DEPARTMENTS, PURSUANT TO AUTHORITY DELEGATED TO THOSE DEPARTMENTS BY THE PC. -AT OR AFTER THE END OF THE FISCAL YEAR (WITHIN 90 DAYS), THE OC SUBMITS THE FINAL LIST OF THE COUNTRIES AND ALLOCATIONS, ALONG WITH THE LIST OF SPECIFIC PROJECTS WITHIN EACH OF THESE COUNTRIES FOR WHICH THE MSF USA MULTIPURPOSE GRANT WILL BE USED, FOR PC AND BOD APPROVAL. THE PC AND BOD CAN REQUEST MODIFICATIONS TO THIS LIST, BEFORE GIVING THEIR APPROVAL. -THE OC MUST SUBMIT ALL EXTERNAL AUDITS CONDUCTED ON FIELD PROJECTS OR COUNTRY MISSIONS FUNDED BY MSF USA, AND ANY INTERNAL AUDITS/EVALUATIONS WHICH DISCLOSE ADVERSE FINANCIAL OR PROGRAMMATIC FINDINGS. -AFTER THE END OF THE FISCAL YEAR, THE OC SUBMITS A FINAL NARRATIVE AND FINANCIAL REPORT, WHICH INCLUDES INFORMATION ON ALL COUNTRIES WHICH MSF USA FUNDED. THE GRANTS OFFICER REVIEWS THE FINAL REPORT AND ENSURES THAT THE NARRATIVE CONTENT AND FINAL FINANCIALS CONFORM TO THE FINAL COUNTRY LIST AND ALLOCATIONS PREVIOUSLY APPROVED BY THE PC/BOD. THE PC IS INFORMED OF THE RECEIPT AND REVIEW OF THE REPORT. (CONTINUED IN SCHEDULE O). X X X X X 1 AB DATA 600 AB DATA DRIVE MILWAUKEE WI 53217 CONSULTING ON DIRECT MAIL MARKETING 0 52075801 7677634 44398167 MR STRATEGIC SERVICES 2120 L STREET NW SIXTH FL WASHINGTON DC 20037 EMAIL MARKETING 0 3051379 264904 2786475 DONOR SERVICES GROUP LLC 509 OLIVE WAY STE 1407 SEATTLE WA 98101 OUTBOUND TELEMARKETING 0 884876 205014 679862 HARRIS DIRECT 23241 VENTURA BLVD WOODLAND HILLS CA 91364 OUTBOUND TELEMARKETING 0 234562 380855 -146293 56246618 8528407 47718211 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY DC NYC MARATHON 35632 30460 5172 5172 5 BORO BIKE TOUR 30296 25977 4319 4319 4 161119 88006 73113 73113 227047 144443 82604 82604 82604 0 1 DRUGS FOR NEGLECTED DISEASES INITIATIVE NORTH AMERICA INC 40 WALL STREET 24TH FL NEW YORK NY 10005 208774179 501(C)(3) 1447842 HUMANITARIAN MEDICAL ASSISTANCE 1 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: SAME PROCEDURES AS USED TO MONITOR THE USE OF GRANT FUNDS OUTSIDE THE UNITED STATES, WHICH IS EXPLAINED IN DETAIL ON SCHEDULE F PART V. X X 0 0 0 0 0 0 0 0 0 SOPHIE DELAUNAY 142015 0 0 0 0 0 7098 0 8879 0 157992 0 0 0 DAVID OLSON 125945 0 0 0 0 0 7672 0 27335 0 160952 0 0 0 DUNCAN MCLEAN 118537 0 0 0 0 0 5930 0 27335 0 151802 0 0 0 X 1001 3699287 FAIR MARKET VALUE 0 1 1 THIRD PARTY USE: PART I, LINE 32B: DONATED STOCKS ARE TRANSFERRED AND SOLD BY MORGAN STANLEY SMITH BARNEY AS BROKER. PROGRAM SERVICE STATEMENT FORM 990, PART III, LINE 4A ON ANY GIVEN DAY, MORE THAN 22,000 DOCTORS, NURSES, LOGISTICIANS, WATER-AND-SANITATION EXPERTS, ADMINISTRATORS, AND OTHER QUALIFIED PROFESSIONALS WORKING WITH MSF CAN BE FOUND PROVIDING MEDICAL CARE AROUND THE WORLD. IN 2011, MSF MEDICAL TEAMS CARRIED OUT MORE THAN EIGHT MILLION OUTPATIENT CONSULTATIONS; ASSISTED NEARLY 192,000 WOMEN WITH DELIVERIES; INCLUDING CAESAREAN SECTIONS; TREATED MORE THAN 1.4 MILLION PEOPLE FOR MALARIA; ADMITTED CLOSE TO 68,000 SEVERLY MALNOURISHED CHILDREN TO FEEDING PROGRAMS; PROVIDED TREATMENT FOR NEARLY 230,000 PEOPLE LIVING WITH HIV/AIDS; VACCINATED MORE THAN 950,000 PEOPLE AGAINST MENANGITIS; AND CONDUCTED MORE THAN 73,000 MAJOR SURGICAL PROCEDURES. MSF IS A NEUTRAL AND IMPARTIAL HUMANITARIAN ORGANIZATION THAT AIMS FIRST AND FOREMOST TO PROVIDE HIGH-QUALITY MEDICAL CARE TO THE PEOPLE WHO NEED IT THE MOST. IT DOES NOT PROMOTE THE AGENDA OF ANY COUNTRY, POLITICAL PARTY, OR RELIGIOUS FAITH, AND, AS SUCH, ENDEAVORS TO COMMUNICATE ITS HISTORY, BACKGROUND, CAPABILITIES, AND INTENTIONS TO ALL PARTIES IN A GIVEN SITUATION SO THAT IT MAY GAIN THE NECESSARY ACCESS TO POPULATIONS IN NEED. PROGRAM SERVICE STATEMENT FORM 990, PART III, LINE 4B THESE EFFORTS COULD TAKE THE FORM OF A PUBLIC STATEMENT, AN OP-ED ARTICLE, POSTS ON MSF'S FACEBOOK, TWITTER, AND TUMBLR PAGES, OR MEDIA APPEARANCES USED TO SPREAD THE WORD ON A PARTICULAR ISSUE. MSF ALSO ENGAGES WITH THE PUBLIC AT LARGE THROUGH AWARENESS-RAISING ACTIVITIES FOCUSING ON HUMANITARIAN CRISES AND ISSUES, INCLUDING LECTURES, PANEL DISCUSSIONS, FILM SCREENINGS, AND EXHIBITS FORM 990, PART VI, SECTION A, LINE 6 IN ACCORDANCE WITH THE PROVISIONS OF SECTION 601(A) OF THE NOT-FOR-PROFIT CORPORATION LAW OF THE STATE OF NEW YORK, THE ORGANIZATION SHALL HAVE TWO CLASSES OF MEMBERSHIP: CLASS A AND CLASS B. CLASS A MEMBERSHIP SHALL BE AVAILABLE TO (I) ANY PERSON WHO IS GRANTED CLASS A MEMBERSHIP (EITHER VOTING OR NON-VOTING STATUS) BY A VOTE OF THE BOARD OF DIRECTORS OR A COMMITTEE THEREOF, PURSUANT TO WRITTEN GUIDELINES AND A SCHEDULE OF DUES ADOPTED FROM TIME TO TIME BY THE BOARD OF DIRECTORS, AND (II) TO ALL ELECTED AND APPOINTED MEMBERS OF THE BOARD OF DIRECTORS OF THE CORPORATION THEN IN OFFICE, REGARDLESS OF THEIR STATUS AS CLASS A OR CLASS B DIRECTORS. CLASS B MEMBERSHIP SHALL BE AVAILABLE TO ALL ELECTED AND APPOINTED MEMBERS OF THE BOARD OF DIRECTORS OF THE CORPORATION THEN IN OFFICE, REGARDLESS OF THEIR STATUS AS CLASS A OR CLASS B DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS OF THE CORPORATION SHALL HAVE FULL VOTING RIGHTS, SUBJECT TO THE FOLLOWING LIMITATION THAT ANY SALARIED STAFF MEMBER NORMALLY EMPLOYED TO WORK IN A HEADQUARTERS OFFICE OF THE CORPORATION, EXCEPT THE PRESIDENT, SHALL HAVE HIS OR HER VOTING RIGHTS TEMPORARILY SUSPENDED DURING THE DURATION OF THE EMPLOYMENT RELATIONSHIP; HOWEVER, WHEN THE EMPLOYEE IS NO LONGER EMPLOYED BY THE CORPORATION IN A HEADQUARTERS OFFICE, VOTING RIGHTS SHALL BE AUTOMATICALLY REINSTATED SO LONG AS HE OR SHE OTHERWISE SATISFIES THE CRITERIA TO BE A VOTING CLASS A MEMBER. FORM 990, PART VI, SECTION A, LINE 7B UNDER NEW YORK LAW, THE CLASS A AND CLASS B MEMBERS OF MSF-USA MUST APPROVE CERTAIN DECISIONS OF THE BOARD OF DIRECTORS. THESE DECISIONS INCLUDE CERTAIN AMENDMENTS TO MSF-USA'S CERTIFICATE OF INCORPORATION, DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF MSF-USA'S ASSETS, MERGER OR CONSOLIDATION OF MSF-USA, AND DISSOLUTION OF MSF-USA. ALL CLASS A AND CLASS B MEMBERS ARE ENTITLED TO VOTE TO APPROVE ANY SUCH ACTION, EXCEPT THAT CLASS B MEMBERS, ACTING ALONE, MAY APPROVE ANY AMENDMENT BY THE BOARD OF DIRECTORS TO MSF-USA'S CERTIFICATE OF INCORPORATION THAT DOES NOT AMEND OR CHANGE THE PURPOSES. FORM 990, PART VI, SECTION B, LINE 11 THE FIRST DRAFT OF THE FORM 990 IS REVIEWED WITH THE ADMINISTRATIVE COMMITTEE OF THE BOARD. AFTER CORRECTIONS ARE MADE, THE FINAL DRAFT IS REVIEWED BY THE FULL BOARD BEFORE THE 990 IS SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C UPON JOINING MSF-USA,ALL BOARD MEMBERS AND STAFF ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT AFTER REVIEWING THE CONFLICT OF INTEREST POLICY. IN ADDITION, ANNUALLY ALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO AGAIN REVIEW THE CONFLICT OF INTEREST POLICY AND COMPLETE A CONFLICT OF INTEREST STATEMENT AND DISCLOSE ANY MATTERS REQUIRED TO BE DISCLOSED BY THE POLICY. DURING THE ANNUAL AUDIT OF THE FINANCIAL STATEMENTS THE INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS REVIEW THE CONFLICT OF INTEREST STATEMENTS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION MAINTAINS A SALARY SCHEDULE COVERING ALL EMPLOYEES INCLUDING THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES. THE SALARY SCHEDULE CONTAINS SEVEN GRADES OF SALARY LEVEL WITH SIX SALARY STEPS WITHIN EACH GRADE. THE POLICY OF THE ORGANIZATION AS APPROVED BY THE BOARD OF DIRECTORS IS TO ENSURE THAT THE SALARY OF THE EXECUTIVE DIRECTOR AND OTHER MANAGEMENT POSITIONS ARE WITHIN THE LOWER QUARTILE OF SALARIES FOR SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS. COMPARABILITY SALARY DATA IS OBTAINED ANNUALLY AND PRESENTED TO THE ADMINISTRATIVE COMMITTEE OF THE BOARD. FOR THE EXECUTIVE DIRECTOR, THE PRESIDENT AND VICE PRESIDENT OF THE BOARD REVIEW THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND MAKE A RECOMMENDATION TO THE ADMINISTRATIVE COMMITTEE OF THE BOARD REGARDING AT WHAT STEP IN THE HIGHEST GRADE LEVEL OF THE SALARY CHART SHOULD THE EXECUTIVE DIRECTOR FALL. THE ADMINISTRATIVE COMMITTEE VOTES ON THE GRADE/SALARY STEP FOR THE EXECUTIVE DIRECTOR AND THE DECISION IS DOCUMENTED IN THE MINUTES OF THE MEETING OF THE ADMINISTRATIVE COMMITTEE AND THE SALARY IS DOCUMENTED BY THE DIRECTOR OF HUMAN RESOURCES AND PROVIDED TO PAYROLL. THE EXECUTIVE DIRECTOR DETERMINES THE SALARY OF OTHER MANAGEMENT POSITIONS BASED ON A PERFORMANCE EVALUATION AND RECOMMENDATION OF THE DIRECTOR OF HUMAN RESOURCES, WITHIN THE APPROPRIATE GRADE AND STEP OF THE SALARY CHART. THE COMPENSATION OF THE PRESIDENT OF THE BOARD IS BASED ON THE HIGHEST GRADE LEVEL (EXECUTIVE DIRECTOR'S GRADE) AND TIME COMMITTMENT AS APPROVED BY THE FULL BOARD AND DOCUMENTED IN THE MINUTES OF THE BOARD MEETING. FORM 990, PART VI, SECTION C, LINE 19 ON THE OFFICIAL WEBSITE OF THE ORGANIZATION THE MOST RECENT FORM 990 AND ANNUAL REPORT OF THE ORGANIZATION ARE POSTED AND AVAILABLE FOR ON-LINE REVIEW OR DOWNLOAD. THE ANNUAL REPORT PROVIDES OUR AUDITED STATEMENT OF ACTIVITIES AND FINANCIAL POSITION (BALANCE SHEET). IT IS THE ORGANIZATION'S POLICY TO ADDRESS ANY REQUEST FOR OUR GOVERNING DOCUMENTS, AUDITED FINANCIAL STATEMENTS, OTHER FINANCIAL STATEMENTS OR CONFLICT OF INTEREST POLICY BY PROVIDING EITHER AN ELECTRONIC OR PRINT VERSION OF THE DOCUMENT TO THE REQUESTOR AS SOON AS POSSIBLE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: ACTUARIAL LOSS ON ANNUITY OBLIGATIONS -32,291. FORM 990, PART XI, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEDPENDENT ACCOUNTANT. THERE HAS BEEN NO CHANGE FROM THE PRIOR YEAR. COMPENSATION TO BOARD MEMBERS FORM 990,PART VI, LINE 1B AND PART VII, SECTION A MSF-USA HAS A SIGNED AGREEMENT WITH THE AFFILIATE MSF ORGANIZATIONS TO BE RESPONSIBLE FOR MAKING PAYMENTS TO US PERSONS FOR FIELD WORK DONE THROUGH AN AFFILIATE ORGANIZATION IN A FOREIGN COUNTRY. THE FOREIGN AFFILIATE IS THE EMPLOYER OF THE INDIVIDUAL AND REMITS FUNDS TO MSF-USA TO COVER THE AMOUNTS PAID BY MSF-USA ON BEHALF OF THE AFFILIATE ORGANIZATION. THE DECISION TO PAY FIELD WORKERS THIS WAY THROUGHOUT THE MSF NETWORK WAS MADE IN ORDER TO ENSURE PROPER PAYROLL TAXES AND REPORTING. THREE OF MSF-USA'S BOARD MEMBERS DID FOREIGN FIELD WORK THROUGH A FOREIGN AFFILIATE DURING THE 2012 TAX YEAR. DR. DEANE MARCHBEIN WAS PAID $5,380 BY MSF-FRANCE FOR HER 60-DAY MISSION AS A PHYSICIAN IN LEBANON. DR. ADITYA NADIMPALLI WAS PAID $8,195 BY MSF-FRANCE FOR HIS 60-DAY MISSION AS A PHYSICIAN IN NIGERIA. DR. MICHAEL NEWMAN WAS PAID $6,992 BY MSF-FRANCE FOR HIS 35-DAY MISSION AS A SURGEON IN SYRIA. THE SALARIES FOR THESE ASSIGNMENTS WERE BASED ON THE INTERNATIONAL SALARY POLICY USED FOR DETERMINING SALARIES FOR ALL INTERNATIONAL, INCLUDING US-BASED, STAFF WORKING ON OVERSEAS PROJECTS. IN THIS REGARD, MSF-USA WAS ACTING PRIMARILY AS A PAYROLL AGENT SINCE IT WAS SIMPLY TRANSMITTING MONEY FROM AFFILIATED ORGANIZATIONS TO THESE INDIVIDUALS FOR WORK DONE FOR THE AFFILIATED ORGANIZATIONS. BASED ON THE DEFINITION OF A RELATED ORGANIZATION PROVIDED IN SCHEDULE R, AFFILIATE ORGANIZATIONS ARE NOT RELATED ORGANIZATIONS. SINCE THE PAYMENTS TO THESE BOARD MEMBERS WERE MADE BY UNRELATED ORGANIZATIONS FOR SERVICES PROVIDED TO THOSE UNRELATED ORGANIZATIONS, THOSE AMOUNTS SHOULD NOT IMPAIR INDEPENDENCE. ADDITIONALLY, SINCE THE PAYMENTS ARE NOT FROM THE ORGANIZATION OR RELATED ORGANIZATIONS, THE AMOUNTS DO NOT NEED TO APPEAR ON PART VII. SCHEDULE F, PART V IN THE EVENT THAT THE FINAL EVENT DEVIATES FROM THE CONTRACT AGREEMENT OR FROM MSF USA'S AUDITED FINANCIALS OR THAT THE PROGRAMMATIC ACTIVITIES OR DESCRIPTIONS DEVIATE FROM THOSE AGREED UPON BY MSF USA, MSF USA MAY CONSIDER THE DEVIATION AN OVERPAYMENT OF FUNDS AND WILL ADJUST THE OC'S GRANT IN THE SUBSEQUENT YEAR, OR REQUIRE A REFUND. THEMATIC FUNDING PROCESS (USING HIV/AIDS AS AN EXAMPLE): AT THE BEGINNING OF THE YEAR, THE OPERATIONAL DIRECTOR OR OTHER OC STAFF MEMBER JOINS A PC MEETING BY PHONE AND PRESENTS THE OC'S APPROACH TO HIV/AIDS FOR THE UPCOMING YEAR. THE OC SUBMITS A LIST OF THE HIV/AIDS PROJECTS THEY WOULD LIKE FUNDED FOR THE YEAR AND THE ALLOCATIONS. THE PC AND BOD REVIEWS THESE AND VOTES ON THE LIST. THE OC ALSO SUBMITS ITS ANNUAL PLAN TO MSF USA FOR THEIR REFERENCE. THE OC WILL BE ASKED TO GIVE A MID YEAR UPDATE ON HIV/AIDS OPERATIONS. THROUGHOUT THE YEAR THE OC AND MSF USA MAINTAIN AN ONGOING DIALOGUE ABOUT THE OC'S FUNDING NEEDS AS BUDGETS INCREASE AND DECREASE AND BASED ON RESTRICTED FUNDS THAT MSF USA RECEIVES FOR HIV/AIDS. THE LIST OF PROJECTS MAY CHANGE THROUGHOUT THE YEAR ACCORDING TO THESE CONSIDERATIONS. THESE CHANGES MUST BE MUTUALLY AGREED UPON BY THE OC AND MSF USA'S PROGRAM AND FINANCE DEPARTMENTS, PURSUANT TO AUTHORITY DELEGATED TO THOSE DEPARTMENTS BY THE PC. AT OR AFTER THE OF THE FISCAL YEAR (WITHIN 90 DAYS), THE OC SUBMITS A FINAL LIST OF PROJECTS AND ALLOCATIONS, FOR PC AND BOD APPROVAL. THE PC AND BOD CAN REQUEST MODIFICATIONS TO THIS LIST, BEFORE GIVING THEIR APPROVAL. THE OC MUST SUBMIT ALL EXTERNAL AUDITS CONDUCTED ON FIELD PROJECTS OR COUNTRY MISSIONS FUNDED BY MSF USA, AND ANY INTERNAL AUDITS/EVALUATIONS WHICH DISCLOSE ADVERSE FINANCIAL OR PROGRAMMATIC FINDINGS. AFTER THE END OF THE FISCAL YEAR, THE OC MUST SUBMIT FINAL NARRATIVES AND BUDGETS FOR EACH OF THE THEMATIC PROJECTS FUNDED BY MSF USA. THE GRANTS OFFICER REVIEWS THE FINAL REPORTS AND ENSURES THAT THE NARRATIVE CONTENT AND FINAL FINANCIALS CONFORM TO THAT PREVIOUSLY APPROVED BY THE PC/BOD. THE PC IS INFORMED OF THE RECEIPT AND REVIEW OF THE REPORTS. IN THE EVENT THAT THE FINAL REPORTS DEVIATE FROM THE CONTRACT AGREEMENT OR FROM MSF USA'S AUDITED FINANCIALS OR THAT THE PROGRAMMATIC ACTIVITIES OR DESCRIPTIONS DEVIATE FROM THOSE AGREED UPON BY MSF USA, MSF USA MAY CONSIDER THE DEVIATION AN OVERPAYMENT OF FUNDS AND WILL ADJUST THE OC'S GRANTS IN THE SUBSEQUENT YEAR OR REQUIRE A REFUND. EMERGENCY FUNDING PROCESS: AT THE BEGINNING OF THE YEAR, THE OPERATIONAL DIRECTOR OR OTHER OC STAFF MEMBER JOINS THE MSF USA PC AND/OR BOARD MEETING BY PHONE AND PRESENTS ITS APPROACH TO EMERGENCIES FOR THE UPCOMING YEAR (GENERAL OPERATIONAL DEFINITION OF OR APPROACH TO EMERGENCIES, BUDGET, EMERGENCY HUMAN RESOURCES). THE PC AND BOD, TAKING INTO CONSIDERATION THE PRESENTATION OF THE OC'S APPROACH TO EMERGENCIES, VOTE WHETHER TO ENDORSE USING MSF USA FUNDS FOR THE OC'S EMERGENCY OPERATIONS IN THE UPCOMING YEAR. IF THE PC AND BOD VOTE TO ENDORSE THE USE OF MSF USA'S FUNDS FOR THE OC'S EMERGENCY OPERATIONS, THEN, AS EMERGENCIES OCCUR AND OPERATIONS ARE INITIATED, THE OC REQUESTS APPROXIMATE AMOUNTS FOR SPECIFIC EMERGENCY OPERATIONS FROM MSF USA. THE PC DELEGATES TO THE MSF USA EXECUTIVE DIRECTOR THE AUTHORITY TO RESPOND TO THESE REQUESTS ON THE PC'S BEHALF, TO ENSURE THAT FUNDS ARE DISTRIBUTED IN A TIMELY MANNER. ONCE A REQUEST FOR FUNDING IS APPROVED BY THE EXECUTIVE DIRECTOR, THE FUNDS CAN BE PAID TO THE OC IMMEDIATELY IF REQUESTED. FUNDS CAN BE REQUESTED THROUGHOUT THE YEAR, AS EMERGENCIES OCCUR, THOUGH IDEALLY 40% OF THE ENVELOPE WILL BE ALLOCATED AND PAID OUT BY JUNE. THE PC/BOD IS INFORMED OF THE REQUESTS AT THEIR NEXT MEETING AND VOTE TO RATIFY THE GRANT. IF THE PC/BOD REJECT A REQUEST THAT THE EXECUTIVE DIRECTOR HAS PREVIOUSLY APPROVED, THE FUNDS ALREADY DISTRIBUTED ARE CONSIDERED AN ADVANCE AND MUST BE ALLOCATED TO OTHER, APPROVED EMERGENCY OPERATIONS WITHIN THE FISCAL YEAR OR BE REFUNDED TO MSF USA. THROUGHOUT THE YEAR THE OC AND MSF USA MAINTAIN AN ONGOING DIALOGUE ABOUT THE OC'S FUNDING NEEDS AS EMERGENCY BUDGETS INCREASE AND DECREASE AND ABOUT RESTRICTED FUNDS THAT MSF USA RECEIVES FOR EMERGENCIES. THE OC WILL BE ASKED TO GIVE A MID YEAR UPDATE ON EMERGENCY OPERATIONS. AT OR AFTER THE END OF THE FISCAL YEAR (WITHIN 90 DAYS), THE OC SUBMITS THE FINAL LIST OF PROJECTS AND ALLOCATIONS SHOWING HOW THEY USED THEIR EMERGENCY ENVELOPE., FOR PC AND BOD APPROVAL. THE PC AND BOD CAN REQUEST MODIFICATIONS TO THIS LIST, BEFORE GIVING THEIR APPROVAL. THE OC MUST SUBMIT ALL EXTERNAL AUDITS CONDUCTED ON FIELD PROJECTS OR COUNTRY MISSIONS FUNDED BY MSF USA, AND ANY INTERNAL AUDITS/EVALUATIONS WHICH DISCLOSE ADVERSE FINANCIAL OR PROGRAMMATIC FINDINGS. AFTER THE END OF THE FISCAL YEAR, THE OC MUST SUBMIT FINAL NARRATIVES AND BUDGETS FOR EACH OF THE EMERGENCY PROJECTS FUNDED BY MSF USA. THE GRANTS OFFICER REVIEWS THE FINAL REPORTS AND ENSURES THAT THE NARRATIVE CONTENT AND FINAL FINANCIALS CONFORM TO THAT PREVIOUSLY APPROVED BY THE PC/BOD. THE PC IS INFORMED OF THE RECEIPT AND REVIEW OF THE REPORTS. IN THE EVENT THAT THE FINAL REPORTS DEVIATE FROM THE CONTRACT AGREEMENT OR FROM MSF USA'S AUDITED FINANCIALS OR THAT THE PROGRAMMATIC ACTIVITIES OR DESCRIPTIONS DEVIATE FROM THOSE AGREED UPON BY MSF USA, MSF USA MAY CONSIDER THE DEVIATION AN OVERPAYMENT OF FUNDS AND WILL ADJUST THE OC'S GRANTS IN THE SUBSEQUENT YEAR OR REQUIRE A REFUND. INDIVIDUAL PROJECT GRANT PROCESS: AT THE BEGINNING OF THE YEAR, MSF USA INFORMS THE OC OF THE AMOUNT OF ITS GRANT ENVELOPE AND THE OC SUBMITS A TENTATIVE LIST OF PROJECTS FOR WHICH THEY WILL REQUEST FUNDING, BROKEN DOWN ACCORDING TO THE THREE CATEGORY GRANT SYSTEM: "PRIORITY"- PREVIOUSLY FUNDED PROJECTS; "STANDARD"- PROJECTS NOT PREVIOUSLY FUNDE; "EMERGENCY"- GRANTS FOR EMERGENCY OPERATIONS AS THEY ARE INITIATED. FOR EACH PROJECT, THE OC SUBMITS A NARRATIVE PROPOSAL AND A BUDGET PROPOSAL. THE GRANTS OFFICER OF MSF USA REVIEWS THESE AND WRITES AN APPRAISAL OF THE PROJECT, IN CONSULTATION WITH PROGRAM OR MEDICAL STAFF AS NECESSARY. EACH APPRAISAL IS PRESENTED TO THE PC. THE PC VOTES TO RECOMMEND OR NOT RECOMMEND THAT THE BOD FUND THE PROJECT. THE BOD THEN VOTES TO APPROVE OR REJECT FUNDING OF THE PROJECT. ADDITIONAL ALLOCATIONS TO THE SAME PROJECT OR REVISIONS OF THE ALLOCATION AMOUNT TO A PARTICULAR PROJECT MUST GO THROUGH THE PC AND BOD APPROVAL PROCESS. THE OC MUST SUBMIT ALL EXTERNAL AUDITS CONDUCTED ON FIELD PROJECTS OR COUNTRY MISSIONS FUNDED BY MSF USA, AND ANY INTERNAL AUDITS/EVALUATIONS WHICH DISCLOSE ADVERSE FINANCIAL OR PROGRAMMATIC FINDINGS. AT THE END OF THE YEAR THE OC SUBMITS A FINAL NARRATIVE AND FINANCIAL REPORT FOR EACH INDIVIDUAL PROJECT GRANT FUNDED WITH MSF USA FUNDS. THE GRANTS OFFICER REVIEWS THESE AND THE PC IS INFORMED OF THE RECEIPT AND REVIEW OF EACH FINAL REPORT. IN THE EVENT THAT THE FINAL REPORTS DEVIATE FROM THE CONTRACT AGREEMENT OR FROM MSF USA'S AUDITED FINANCIALS OR THAT THE PROGRAMMATIC ACTIVITIES OR DESCRIPTIONS DEVIATE FROM THOSE AGREED UPON BY MSF USA, MSF USA MAY CONSIDER THE DEVIATION AN OVERPAYMENT OF FUNDS AND WILL ADJUST THE OC'S GRANTS IN THE SUBSEQUENT YEAR OR REQUIRE A REFUND.