About My Assignment to Haiti


Daniella will be working for three months in Port-au-Prince, Haiti, as part of the MCC team, helping office staff improve accounting procedures to deal with the generous monetary response to the earthquake disaster in January 2010.

Mennonite Central Committee (MCC) is a worldwide ministry of Anabaptist churches, responding to basic human needs and working for peace and justice. To find out more about MCC, visit their website at http://mcc.org/.
While wanting to share my experience in Haiti with family and friends, I've also chosen to extend the invitation to my professional network, particularly those engaged in the field of accounting. I've been thinking a lot about Accountability lately. I'd like to invite you to join me, as I explore what accountability means to us as accountants, both within the global economy and the global community. I will attempt to explore this larger issues while describing a very specific case of how not for profits attempt to be accountable to donors for disaster relief funding in a very unique context.

Friday, October 8, 2010

Dedication

I dedicate this blog to those who don't always get to do the "fun stuff", but are committed to taking care of business at home base. I dedicate this blog to my husband and children, who made this trip possible by covering for me at home. I dedicate this blog to those who would love to go on a service trip, as I was priviledge to do, but are committed to responsibilities at home. Finally, I dedicate this blog to accountants, who keep the financial house in order, so that the critical work of carrying on a business or service can be performed in a transparent, efficient and responsible manner.

Wrapping Up

I'm back home now, and it's time to wrap up my blog. The last week was a whirlwind. I was quite sick for a couple of days, but managed to pull myself together to take my husband on a quick tour of the area around Port-au-Prince, seizing a much needed vacation and time together.

I feel very fortunate that time and opportunity aligned themselves to allow me to experience Haiti and witness first-hand the work that MCC is doing there in response to the earthquake. I have met a host of wonderful, competent people with diverse perspectives. I have learned to appreciate the beauty and complexity that is Haiti. In spite of devastation, filth and general disorder, Haitians are resilient, generous, love beauty and have an amazing spiritual capacity.

I feel I have accomplished the work I came to do. I have been able to mentor local staff, prepare for future "auditability" of accounting records, offer some practical recommendations for office procedures and wrote a manual to ensure their continued practice. I have re-arranged the financial statements to provide transparency and align with strategic direction, and even had the opportunity to assist with capacity building by putting on a course for one of our local partner organizations.

I wouldn't be surprised if Haiti is the NGO capital of the world. It has been interesting to discover what this world looks like from an accounting perspective. NGO's are very passionate about what they do, and I've found many view accounting as a time-wasting activity required as a year end audit requirement to reassure donors, instead of a tool to effectively manage resources to better serve beneficiaries. I see much opportunity for accountants to provide mentoring and training to NGOs in the practice of good financial management.

In development work, there is a tension between upward accountability to donors and downward accountability to beneficiaries. Donors, providing funding and program sustainability, are looking for feel-good stories that align with their pre-conceived ideas of what beneficiaries need and want. Beneficiaries, on the other hand, want honesty, empowerment and relevance within the context of their own culture and situation. Transparency to beneficiaries is a concept gaining ground, and of particular concern in Haiti where there is little visibility of the monies promised.

I will never think of accountability in quite the same way. Choosing the topic of this blog in a somewhat arbitrary fashion, accountability has proven to dog me at every corner. I hope that perhaps this blog has also given you pause to think and challenged your ideas of accountability, not only within the world of NGOs in Haiti, but also as a donor, and even within the world of business. Thanks again for the privilege of allowing me to share my ideas with you.

Missed My Own Party

As my time in Haiti drew to a close, I decided to buy a goat and prepare a special meal as a show of appreciation to the staff for all they had done for me. We bought the goat in advance to help trim the grass in our back yard. This goat was the topic of many a dinner time conversation over the next few weeks. What should we name him? Who knew how to make head soup? Could you eat blood pudding and still participate in communion?

The fateful day remains vivid in my memory. Our office assistant performed the dirty deed in his Sunday best dress pants and polished black shoes, while the goat, apparently quite willingly, quietly gave himself up for our gastronomical pleasure. It made me sick to watch. Actually, I soon discovered I really was sick. The next day I was sicker than a dog, and missed the whole party.

I heard the feast was enjoyed by more than 40 people. A few visitors conveniently stopped by, and we took the opportunity to invite an official from the embassy down the street we'd been wanting to get to know better. The party was a big hit. Too bad I missed it!

Monday, September 27, 2010

Transparency

Transparency is taken to a whole new level here in Haiti. In fact, a lack of transparency can be downright dangerous.

Let me back up a minute. Transparency, in the accounting world, means that financial statements clearly communicate to readers what they want to know (or should know, if they're lazy). Remember the blog on photography and telling the real picture? Well, here in Haiti, NGOs are called to be accountable, not only to donors, but primarily to beneficiaries, who want to know what we are doing with their money.

Logical next question would be "how can we be transparent with beneficiaries who live in tent camps, most of who wouldn't know a financial statement from chicken scratch?" Well, there are watch dogs here who scour websites for financial information. Word gets around, and NGOs get a reputation - which can result in rocks being thrown at your vehicle, so I've heard.

Check out the website of the Disaster Accountability Project.

Sunday, September 26, 2010

Doing My Part

Friday was quite a day. Winding up my work here before returning to Canada, I thought I'd get out of the office and join our engineer for a day. MCC is partnering with some local partners to repair housing for handicapped people and were out assessing homes. I was confronted with the hard reality of the earthquake in a way I had never experienced before. The handicapped were telling us their stories in their own ways - through their silence, photos of dead loved ones pulled from the debris, or hand signs of the mute that needed no translation. We saw homes that were so damaged that I had no idea how anyone walked out alive, but they did, and continue to do so on a daily basis.

How I wish that I was an engineer, a nurse ..... even God maybe, so that I could change lives and provide hope. But I'm just an accountant. It feels like a dirty word around here sometimes - the ones who ask for receipts and create extra paperwork, taking you away from your real work. My only consolation is that accounting provides the information you need to manage your resources effectively, so beneficiaries are better served, and more handicapped homes are repaired. Is that worth something? Are we using our resources effectively?

Sunday, September 19, 2010

Dressing Nicely

Haitians like to dress nicely, and think that North Americans dress like slobs (although they won't say that to your face). It's true, too. If you come to Haiti, make sure to pack some nice clothes.
I am continually amazed. I am amazed at how Haitians dress in white, and don't get dirty, in the midst of filth. I am amazed at the effort Haitians go to wash laundry, in spite of the effort it takes to find water and manually scrub their clothing spotless, even in tent camps or in the countryside. (I tried to wash my clothing by hand once when the electricity was out for a few days. It's a lot of work. Try it sometime!) Dressing up for work or church on Sundays is undertaken with a great deal of pride and care. On any given day you are sure to see someone publicly having a bath - right on the street or in the river.
This will not be the first thing you'll notice when you come to Haiti. You'll notice the garbage and filth. But don't let this fool you. Haitians do value cleanliness. I guess we all live with our own contradictions, don't we?

Capacity Building

It's been awhile since I've written due to work load with month end and spotty access to internet, but I'm back, with only a couple of weeks left in my assignment.
In my last blog I'd asked how MCC can be accountable for how they spend funds when a good portion of their money is being funneled through to other organizations. Well, one option is to audit these organizations, the right to do so being included in our contracts with them. However, a much kinder, supportive option is to "build the capacity" of our partners. Building capacity is popular phrase here. In this case, it means helping our partners with their accounting by sharing our expertise to build theirs. If I were to stay here in Haiti, this would be an approach I would love to pursue.

Much to my delight, the director of one of our partners actually approached me to present a course to his office staff on the importance of accounting and best practices. I was impressed that the course was their own idea, and that the director himself valued strong accounting controls. So I presented a day long course to 13 office staff (in my broken French, I might add). I was quite excited to find a wonderful curriculum offered in French and English by Mango - Management Accountant for NGOs. I think this should be standard curriculum for any NGO, including MCC, most of who are so passionate about their work, that financial management is scarcely given a passing thought.