A26. Small-scale businesses in semi-urban Togo

Background & findings

Togo faces significant institutional and economic challenges and the poverty is high. The business climate is problematic with low investor confidence and low capacity of the banking sector to finance the national economy. Residents in small cities, such as Tsévié, tend to have very little income from their informal income-generating activities, which are often their only means of livelihood. In Tsévie, the living conditions of the populations, even if they are not always miserable, remain precarious on all levels.

Vision & mission

HR&S and Action10 have been working with S.E.VIE in Togo since 2012, targeting small-scale businesses and cooperatives. In order to reduce poverty, several initiatives have been taken by SEVIE and its partners including the implementation of the ActionInvest managed by Action10 and HR&S.


In 2018 we begun the small-scale businesses programme in Tsévié  with the aim to improve the living conditions of the population. We offer small loan to the poor, mainly poor women, to help them conduct income-generating businesses. By increasing the standard of living, we also icrease access to health care and education for children. Our intiative also supports the emancipation of women. The programme benefits from funding from Action10 and Stockholm Rotary International.


The ActionInvest loans granted to the women of Tsévié have already enabled some of them to improve their living conditions a little bit.
The microcredit fund in the Tsévié region started in January 2019. Since then, 171 files have been processed. The microcredit fund reached 123 beneficiaries, 116 women and 7 men. The activities of the beneficiaries relate to small businesses, such as the sale of corn, beans, donuts, bags, clothes, shoes, rice, yams, fruit, etc.


HR&S claims that social enterprising is the only method to ensure sustainability. The start-up is done through international coaching and with start-up loan and the long-term management is through local social enterprising.

State of the art, 31 December 2019

Activities and milestones


200 women and men should get loans for a certain period.


The giving out loans started January 2019.

The period for one loan was five months, the first loan started in January, second batch in June and third in November.

Achievements per 31 December 2019 (Oanda exchange rates 9 April 2020).

Number of loans given out : 171

Number of loan-takers: 123
Women / Men: 116 / 07

Amount from Stockholm Rotary International :
FCFA 4,200,000   Euro 6,400       SEK 67,964 

Size of loan capital given out:
FCFA 4,543,054   Euro 6,900

Size of capital active per 31 Dec: 
FCFA 4,485,545     Euro 6,800

Amount of interest earned (Interest rate 18%):
FCFA 865,055   Euro 1,300

Amount not paid back: 
FCFA 793,025        Euro 1,200

Support and Control
Financial auditor 2019, 2020: Alexis AKOTCHAYE
EP Coach 2019, 2020: Milohum DZAGLI
Acounntant coach: 2020 KOMI

Measurable indicators

Progress markers (PM) Level 1, 2, and 3.

  1. Amount of capital available for loan.
    (As per bank account statement in between loans given out)
    PM 2. Euro 30.000

Outcome 2019 Many peoples were interested in it, but the limit funds did not permit to cover all of them.

  1. Level of pay-back by loan-takers.
    PM 1. 95%
    PM 2. 98 %
    PM 3. 100%
  1. Amount saved by loan-takers as part of the capital.

At the end of 2019, N/A

  1. Amount saved by SEVIE as part of the capital.

At the end of 2019, N/A

5.      Number of loan-takers addressed per year.

PM2. 200 persons per programme

At the end of 2019 123 peoples (116 women and 7 men) were involved in the programme on the field.

  1. The number of loans given out.
    At the end of 2019 171

7.      Sustainable business ideas

At the end of 2019, It comprised of peoples with small business such as sales of maize, beans and cakes, rice, yams and fruits, bags, clothes and shoes, drugs, etc.

8.      Social good

Outcome 2019 The programme was helpful for the local partners, families got resources to manage their home and send their children to school.

9.      Programme management by SEVIE

Outcome of 2019

  • Concerning the management and governance of the programme, we notice that SEVIE is a skilled and appreciate Association who knows how to manage these activities.
  • We appreciated the care and concerns from SEVIE towards the loan taker who may be new in her activities.
  • The SEVIE management enhanced its procedures of Finance administration and accounting.
  • We can note a lack of regularly reporting that could show the bank account statements monthly or quarterly, this should enable trust among all the partners. A lack of regularly report and communication that could show the bank account statements monthly or quarterly was a serious matter.
  • The reimbursement for the programme manager was delayed.
  • One problem is lack communication with the partners on each situation arising.
  • The person devoted to the programme doesn’t have enough tools for the management. They need to devote one person entirely to the programme.
  • The activities of the programme were not reported on, nor was decisions that were against the agreement.

Recommendations from the coach and auditor 2019

  • Employ an accountant.
  • This person must have a monthly salary, enough and in time.
  • Monthly bank account statements and reconciliation.
  • A person must be entirely devoted to the programme in order to have enough time.
  • The person in charge must visit the loan takers regularly, address their challenges and prevent business and financial complications.
  • This person must have a monthly salary, enough and in time.
  • Have to fix a deadline to recover the loan, and restart the next programme one month later in order to control the programme. Still, the money shall not lay idle on the account and overlapping programmes shall be in place.
  • Mobile money transfer and other systems can be used in the future to reduce at the maximum some costs.
  • Arrange workshops to teach to loan takers.
  • The capital must be sustained in order to generate enough income to cover salaries for an accountant, the programme manages, bank fees.
  • The evaluation and the follow-up of this programme must be planned.
  • Regularly report and communication is the pillar of TRUST. Reports have to be shared.
  • The time required to reach a sustainable economy can be expected two to three years may be required. Five years would be the best.

Activities and milestones

Achievements for 2019, per 31 December 2019. (Oanda exchange rates 9 April 2020)

Number of loans given out:

Number of loan-takers
123  (Women / Men  116 / 07)

Amount from Stockholm Rotary International                     
FCFA 4,200,000   Euro 6,400    
Size of loan capital given out                                                    
FCFA 4,543,054    Euro 6,900

Size of capital active per 31 Dec                                                
FCFA 4,485,545    Euro 6,800

Amount of interest earned (Interest rate 18%)                     
FCFA 865,055        Euro 1,300

Action10 visited a Rotary club

The Action10 President visited a local Rotaly club in Lomé during the programme start-up, to seek collaboration. She then proposed to Rotary that the programme should benefit from a professional external auditing.

Outcome 2019 SEVIE

  • The programme was helpful for the local partners, families got resources to manage their home and send their children to school.
  • Many peoples were interested in it, but the limit funds did not permit to cover all of them.
  • The SEVIE Coordination enhanced it procedures of Finance administration and accounting.
  • We appreciated the safeguards concerning the loan taker who may not be new in her activities.
  • We can note a lack of regularly report that could show the bank account statements monthly or quarterly, this could set trust among all the partners.
  • Concerning the management and governance of the programme, we notice that SEVIE is an old Association and knows how to manage these activities.
  • But the main problem is communication on each situation. They need to devote one person entirely to the programme.
  • A lack of regularly report and communication that could show the bank account statements monthly or quarterly was a serious matter.
  • The person devoted to the programme doesn’t have enough tools for the management.
  • Any situation did not reported – The interest rate at the beginning of the programme was not take into account by the coordination to take some decision to cover the salary of the secretary and to be able to get necessary for communication and transportation related to the programme. – So the payment of the salary was delayed. As it was calculated the interest may be sufficient for this purpose.
Alexis doing auditing at SEVIE Togo 2020

Finding Agency

Within ROPE we are using the Stakeholder Analysis tool. As a consequence of the Accountability management package, we extend the traditional Stakeholer management tool to also capture Agency for change in realtion to accountability.

Strategy for change

We shall develop and implemented a strategy for change for SEVIE and loan-takers, capturing social good, sustainable economy and accountability. As a result of Auditing and coaching reports from 2019 the below is proposed for the continuation of the programme.

Social good

The loan-takers lives are improved.

Opportunities for loan-takers

  1. Loans are available, for loan-takers at the right level and to everyone who needs it.
  2. The interest rate is fair, 10 %
  3. Awareness raising and training workshops are offered by SEVIE and L&D together, and the participant loan-takers understand about the programme and about how to run a profitable business.
  4. The loan-takers appreciate and understand the programme, run their businesses in a good way and are loyal to the programme.

Opportunities for SEVIE

  1. Capital is available, for SEVIE at the right level and when they need it.
  2. Awareness raising and training workshops are offered by L&D , and the participant SEVIE staff and stakeholders understand about the programme and about how to run a profitable business.
  3. SEVIE appreciates and understands the programme, and are efficient and effective as well as transparent and accountable to the parners.

Sustainable economy

Loans are paid back, by the clients, as agreed. Loans are paid back, by SEVIE, as agreed.

Pay-back by loan-takers is ensured

  1. Garantees are arranged through a cooparative approach, to increase the likelihood of funds to be paid back through other cooperative members and the social awareness created.
  2. The programmes is informed about to important social leaders, to increase the likelihood of funds to be paid back through the social preassure created.
  3. Loan-takers save a certain % of the loan prior to that the loan is given out. This adds to the capital and makes the programme manager more careful with the capital.
  4. SEVIE saves a portion of the funds paid back, which is released when the deal is settled, increase the likelihood of funds to be paid back, as the loan-taker will benefit.
  5. Awareness raising workshops are run by SEVIE, and the participant loan-takers understand about equal partnership.
  6. SEVIE state the good example, by being accountable themselves and pay back the Action Invest funds to the SEVIE Action10 account. If not, we can never expecte accountability for the programme as a whole.
  7. If funds are not paid back, the social pressure is activated.

The capital in the fund is used for the right purpose by SEVIE

Pay-back by SEVIE is ensured

The ActionInvest is a lending opportunity for our partners, including SEVIE. It is not a donation as Action10 and HR&S are neither aid institutions, charity institutions nor banks, but institutions favouring Social enterprising, scientific research and innovation. Everything transferred to SEVIE shall be paid back (except for transfers between 2009 and 2012 which were used to establish the mode of collaboration).

  1. Garantees are arranged through a cooparative approach, to increase the likelihood of funds to be paid back through other cooperative members and the social awareness created.
  2. The programmes is informed about to important social leaders, to increase the likelihood of funds to be paid back through the social preassure created.
  3. Awareness raising workshops are run by L&D, and the participant SEVIE staff understand about equal partnership.
  4. SEVIE contributes to the capital which will indicate whether the meaning of “Equal partnership” is properly understood and agreed with.
  5. If funds are not paid back, the social pressure is activated. This conscerns previous and future loans taken.

Covering costs with income only

The capital on the account shall be large enough to cover the costs according to ActionInvest regulation, i) salary of (or contribution to) the project manager, ii) bank and money transfer costs, as well as iii) support and control assignment reimbursement (auditor, survey manager, and coach; € 500 but minimum € 300 per assignment). We propose an account with € 30,000 )and the interest rate shall not exceed 10 %, as this is fair towards the loan-takers).

The reimbursement of credits is made weekly according to the person’s capacity and according to the activity carried out. The income can actually be increase as we collect the funds (repayment and interest) weekly, and thus can give it out again. Thus the same capital can generate income among several loan-takers. This has to be carefully regulated, calcuations made and reinvestments agreed on.

  1. A proper business plan is developed and maintained.

Minimizing costs
Payments of the capital amount are made to the UTB bank account at the end of each month and the amounts of members’ savings and the daily reimbursement of credits are transferred to the COOPEC cooperative savings account in order to avoid bank fees.

Transparency and accountability

Internal oprerations


Recruitment of an accountant. This person shall be paid through the income from the programme.

  1. Development of a manual on Financial administration and accounting. A manual was developed by Action10 many years ago and even translated to French before sharing with SEVIE. This time it is better if SEVIE developes their own manual, and shares this one with the partners.
    1. Cash withdrawals from bank account by SEVIE staff, requires two people´s signatures.
  2. Financial administration and accounting
    1. Well managed internal and external financial transactions.
    2. Clear books.
    3. Systematic recording of various operations and classification of accounting documents by nature of the operations carried out.
    4. The association has a general book for all the loan takers
    5. Each loan taker must have two duplicated books that contains every transaction, one with the loan taker and the other with the Association.
    6. Well recorded receipts. Every receipt should be signed in two sample (one with the loan taker and the other with the Association for reporting or auditing).
    7. Well managed bank account where all programme related funds are kept.
    8. The credit lasts 5 months. Bank account statements shall be collected every month and a compilation every five months, when the credits are paid back, shall be shared with the coach and the partners, to be infromed that the full capital has been retrieved from the clients, and been transferred to the account.
    9. This is to be complemented with monthly bank account statement reconciliation to ensure that withdrawals from the account are used according to the ActionInvets agreement.
    10. Properly managed procurements.
    11. Respected agreements with partners.
    12. A financial report must monthly be compiled and share with partners.
    13. Preparation of annual financial statements (balance sheet and income statement).
    14. Well prepared financial annual reports.

Programme operations

Recruitment of a / support our present programme manager. This person shall be paid through the income from the programme. This could preferable be Délali ADEDJE.

  1. Development of the annual business plan.
  2. Management of giving out the loans
    1. Responsible for managing the credit files granted to members.
    2. Put in writing all the procedures for granting and repaying credit.
    3. Compliance with the ceilings (minimum and maximum) in amounts provided for by the credit policy.
    4. The systematic signing of guarantees in each credit file before any release.
    5. The preparation of the report allowing regular monitoring of credits and payments into the account.
    6. Use software adapted to the activity other than the Excel spreadsheet currently used.
  3. Recovery of loans
    1. Putting in writing procedures for recovery and management of unpaid bills.
    2. Presentation of recovery actions in written reports.
    3. Implementation of other alternatives in agreement with the partners to recover the unpaid ones so as not to cause extension of loan times.
    4. Acquisition of a motorbike for travel.
  4. Agreements
    1. Memorandum of understanding and agreements shall be in writing and be signed.

Internal Support & Control

  1. An independent Board of Trustees shall be selected, Bord meetings held minimum twice a year and minutes from the boardmeeting shall be shared with the coach and the partners. Board members are not paid.
  2. Recruitment of a security guard to guard the premises.
  3. Recruitment of an internal controller or, failing that, having a contract with a firm for periodic inspections.

External Support & Control

  1. The RISE Centre assigns a coch, a survey manager and an auditor. The purpose is to ensure programme effectiveness and efficiency, financial bookkeeping and partner communication, transparency and accountability.

Coaching: To improve leadership, employee accountability, teamwork, sales, communication, goal setting and strategic planning.  The coaching is based on the Real-time Outcome Planning and Evaluation (ROPE).  For the coaching period, goals are set and indicators developed, and the output and outcome are measured real time. The coaching shall also support the development of a programme with sustainable economy as this is the practice of providing support and advice HR&S and Action10. It shal include coordination in order to help SEVIE recognize ways in which they can improve the effectiveness and efficiency of their social businesses. Interactions are monthly face-to-face meetings with all assigned administrators and managers with follow-up communication in-between meetings.  Evaluation planning and progress measurement are made and an nnual coaching reports presenting the year’s activities and a written assessment.  The coach will also visit the programme sites as often as is required.

  1. The RISE Centre offers workshops on topics of relevance, such as business management, accounting, evaluation planning (ROPE), and survey management (TestE).


  1. Trust and truth should be maintained between actors of the programme.

State of the art, July 2020

REPORT from Meeting between RISE Center Togo and S.E. Vie, 27/06/2020
Notes by RISE Centre Secretary Elisabeth DRAFOR






Following the presentation; various discussions were held, the relation in particular between the partners.

* The ongoing ActionInvest project between S.E.VIE and Action10 with support from HR&S; the coaches mentioned above will be coaching and the auditor will be auditing.

* Funds to be transferred by RISE CENTER TOGO to the account of S.E.VIE.

*The Village cooperative project: SEVIE presented the major difficulties.
✓ Transportation
✓ The unwillingness of the women to pay back the loan given their vulnerable living conditions.

With that, RISE TOGO and SEVIE agreed that it is necessary that these problems have be taken into account during the current and any future projects. The solution lies in the agency; to identify the person representing the cooperative and who will be in charge of paying back loans.

Coaching 2020

Accounting coach Komi ABAVE

Mr. Komi held a coaching session  Saturday 29 August 2020 in the afternoon in order to know the evolution, difficulties, and to make propositions for growing if appropriate, as far as finance is concerned.
Ms. Délali ADEDJE attended the session and thus represented S.E.VIE. 
Mr. Komi noted that S.E.VIE is doing efforts in the field of reaching the targets.
Mr. Komi also made some propositions  in order to upgrade.

Status report October 2020

By Francois Klutsé, October 2020.
Outcome from Tsévié ActionInvest project


The most vulnerable, especially women who have been in school during short periods of time, find it very difficult to find a job. The only way to survive and gain independence is to undertake a business activity. So overnight, these women start for example a resale activity, a small restaurant, a breeding shop, or a sewing workshop. But to develop and sustain this activity, they need to be supported.


The project dedicated to vulnerable women in Tsévié was initiated by SEVIE to support vulnerable but enterprising people, mainly women. To promote the socio-economic inclusion of the most marginalized, SEVIE targets single mothers and widows. HR&S/Action10 agreed to support the activity through an ActionInvest loan.  This project is unique in the landscape of its intervention, Tsévié, because it does not require a formal guarantee, but to form coopeatives of two or three persons who take a group responsability for the accountability of the loan, and can therefore serve the most vulnerable.


  1. SEVIE organised the loan-takers into cooperatives  of two or three persons, and besides having a cooperative responsability for the accountability the group was encouraged to train each other, to progress together, exchange practices, encourage each other and socialise.
  2. In 2019, ActionInvest transferred a loan of 4,886,919 FCFA (Euro 7,500).
    In 2020, ActionInvest transferred a loan of 906,400 FCFA (Euro 1,400), through the HR&S RISE Support Centre in Togo.
    The total loan was thus 5,793,319 FCFA (Euro 8,900).


The activities of the women supported by the project are of three (3) types:
– Buy-resale activities: fruits, vegetables, fish, cereals, shoes, bags, and food.
– Female crafts: sewing, hairstyle and braiding.
– Small catering services: bar-restaurant and cafeteria.


Financial Output & Outome, FCFA


Number of beneficiaries

Number of approved loan files

Capital transferred

Capital available for investment*

Expected interest (10%)

Capital invested 

Requested interest by SEVIE

Capital reimbursed FCFA

Interest reimbursed FCFA

Unpaid capital FCFA

Repayment rate

Salary paid FCFA









1.275.075  (28 %)


1.074.415 (23%)


56 %

70.000×12= 840,000









417.150 (12 %)


225,890 (7%) 


30 %









7,913,170 (74 %)


3.544.450 (33 %)






* According to ActionInvest agreement

Finance Report November 2020

Working session on Saturday,
November 21, 2020 REPORT
Komi ABAVE: 11/21/2020


1-Evolution of activities and bookkeeping.
2-The difficulties encountered
3-Suggestions for improvement




Saturday, November 21, 2020, a working meeting was held in the offices of S.E.VIE (Solidarité Enfance et Vie), from 9 a.m. to 11:30 a.m. GMT.

  1. In the first point, it is noted mainly that, new loans are granted following the requests registered, studied, and validated for certain women.
    Thanks to S.E.VIE’s support efforts and strategies, repayments of old loans as well as new ones are continuing in accordance with the clauses of the contracts signed for this purpose.
    In terms of bookkeeping, we note on the one hand that the loan tracking accounting file (Excel), duplicates of repayment books are updated, and on the other hand that the supporting accounting documents such as receipts; contracts are drawn up as the operations are carried out.
  2. However, certain difficulties are noted, in particular:
    • Repayment difficulties generally linked to the slowdown in activities due to the COVID-19 pandemic
    • Insufficient loan interest to cover necessary ordinary expenses such as; communication, travel, electricity, maintenance, and repairs of office equipment.
  3. In the 3rd point, proposals for the improvement of management were discussed and adopted together with the two parties.
    Among the proposals, we note:
    • The need to split files by project, in order to facilitate the processing of accounting information. 
    • The need to increase the funds loaned in order to generate interest capable of covering operating expenses.
  4. In various matters, it was agreed that outside of the meetings, discussions could continue on WhatsApp for the sharing of new data in order to achieve the objectives.

The meeting ended at 11:30 am in a friendly atmosphere.

It should be noted in passing that discussions are underway with Mr. Yawo, in order to reach an appointment very soon for the same work on the program AGBELOUVE and surrounding villages.

Auditing report 2020

Lomé, February 17, 2021
Alexis AKOTCHAYE Auditor


As part of the mission assigned by  HR&S / ACTION10 / ROTARY in November 2018 through the contract signed in November 2018 covering the years 2019 and 2020 of activities funded to the NGO SEVIE located in Tsévié in Togo, we present to you the report covering the period from January 1 to December 31, 2020. Our work consists in examining, on the basis of tests, the elements justifying the amounts presented in the report; assess the accounting principles applied and finally make a judgment on the overall situation presented. This report takes into account the administrative management and the financial management of the credits granted to beneficiaries by SEVIE and finally submits the observations and suggestions.


Our mission is to carry out checks and give our opinion on the annual accounts presented by the NGO SEVIE


The team that carried out this mission is made up of:
– M. AKOTCHAYE Kodjo Alexis, Auditor
– Mr. ASSAH Edem, Junior Auditor


4.1 Presentation of the NGO Solidarité Enfance Et Vie (SEVIE)

The NGO Solidarité Enfance et VIE (SEVIE) is a non-governmental organization recognized by the Togolese State by approval No. 770 / MPDAT / 2014. Together for the best interests of the child and disadvantaged families, SEVIE is a non-profit organization based on the development of grassroots communities. SEVIE’s priority is to improve the living conditions of children. It takes a holistic approach where families are seen as vectors of development. Thus, the socio-economic development of communities and parents is strongly encouraged. This is why SEVIE, with the support of partners, supports many activities, the ultimate goal of which is to help improve the quality of life of children. To help women meet the needs of their children, ACTION10 / ROTARY and HR&S have decided to financially support their income-generating activities through SEVIE. The latter provides this assistance through a loan repayable over a reasonable period.

4.2. Scope of the mission

This audit mission covers all the credits granted, all the reimbursements received and finally give our point of view on the management.


The staff in charge of administrative management is made up of two (02) people, namely: – Mr. KLUTSE Amah-Ekué Agbéko, Head of the NGO – Mrs ADEDJE Kossiwa Délali, Assistant and loan officer. Mr. ABAVE Komi, assists as an accountant coach in the management of this loan granting project. According to the procedure put in place, credit applications are studied and validated by the SEVIE team and the credit is given by the assistant. It is also in charge of credit recovery.


6.1 Funds transferred and received by SEVIE

During the year 2020, the NGO SEVIE received through RISE-TOGO from Lomé the transfer of 906,400 FCFA on July 07, 2020.

6.2 Use of funds and credits granted

6.2.1 Use of transferred funds

Of the nine hundred and six thousand four hundred francs (906,400 F) received, 7% is intended for SEVIE under the partnership at the operating costs of the structure, i.e. sixty-three thousand four hundred and forty-eight (63,448) francs. 842,952 F remain devoted to credits.

6.2.2 Credits granted in 2020

The assets available at the start of the year on the account of SEVIE are two million six hundred and nineteen thousand seven hundred and eighty (2,619,780) francs. To this amount was added the 842,952 F or a total amount of three million four hundred and sixty-two thousand seven hundred and thirty-two francs (3,462,730) FCFA totally allocated to credit activities.



Avoir initial

2 619 780

Reste sur transfert RISE TOGO




This amount was used and gave credit to 63 people including: 42 people benefited from the 1st credit of 2020 from January, of which 15 beneficiaries had not finished repaying on the date of the mission 21 people had the 2nd wave of credit 2020, the last beneficiary obtained his credit on December 03, 2020, all are currently in the process of being reimbursed. The table below clearly shows the credit activities during the year 2020.

1er Crédit 2020 (42 bénéficiaires)





Montant des credits cumulés

4 306 000

360 750

4 666 750


3 338 720

282 640

3 621 360


967 280

78 110

1 045 390


2è crédit 2020 (21 bénéficiaires)





Montant des credits cumulés

1 920 000

156 900

2 076 900


690 690

51 515

742 205


1 229 310

105 385

1 334 695







Montant des deux credits cumulés

6 226 000

517 650

6 743 650


4 029 410

334 155

4 363 565

Crédits impayés

2 196 590

183 495

2 380 085

Effective reimbursement rate: 4,363,565 / 6,743,650 = 0.647 or 64.7%
Default rate: 2,380,085 / 6,743,650 = 0.353 or 35.3%
Although the repayment rate remains acceptable, the amount of unpaid credits represents almost a third of the total credits, and it takes a lot of effort for the repayment to be 100%.

6.3 Management of unpaid credits

On a cumulative credit of 6,743,650 CFA, a total of 2,379,925 CFA remains unpaid, ie an unpaid rate of 35.29%, which is significant.
The reasons given by the latter (the beneficiaries) are:
• The outbreak of the coronavirus in Togo in March 2020 slowed down activities in all sectors following the closure of certain towns including Tsévié and the curfew. This situation caused a generalized slump.
• Some beneficiaries fell ill and others lost their parents, which also brought their activities to a halt.
• For others, it is the lack of will or the systematic refusal to repay their credit SEVIE officials deplored the lack of binding measures that would force defaulting beneficiaries to repay their loans.
In addition, no late payment interest is charged to late arrivals due to the social aspect of credit.

6.4 Expenses and their justifications

According to SEVIE officials, Ms. Cecilia would have asked, following the 2019 activity report, that only the recovered interest should be used only to pay the salary of Ms. ADEDZE Délali, the person in charge of credit. At the same time, the amount to be paid to Délali increased to 70,000 F instead of 35,000 F as mentioned in our 2019 report. On this basis, the interest received of three hundred and thirty-four thousand one hundred and fifty-five (334,155) francs during the year 2020 is used to pay approximately 5 months of salary out of 12 to Délali. If we take into account the figures for 2019, the interest received is 1,082,155 F. Thus the total interest for 2019 and 2020 is 1,416,310 F. This amount shows sufficient interest in this project compared to what it generates if all the beneficiaries are really honest and take seriously the support provided by SEVIE and its partners to their IGAs. It should be remembered that this earned interest only takes into account the salary of the project manager. Expenses related to telephone and travel costs are always the responsibility of SEVIE. So, we have to ask ourselves how to cover telephone and travel expenses to revive especially bad payers?

6.5 Cash management

SEVIE has two accounts:
– A bank account opened at the UTB and which accommodates fund transfers and deposits of funds collected on loans. On this account, his balance at December 31, 2020 is 393,130F (Three hundred and ninety-three thousand one hundred and thirty francs).
– A second account is opened in the Assemblies of God microfinance. It is used to deposit funds collected from members. He is a creditor of 24,625F (Twenty-four thousand six hundred and twenty-five francs).
– In the cash box held by Délali, there is a balance of 826,000 F (Eight hundred and twenty-six thousand francs)
– The total amount of cash is one million two hundred and forty-three thousand seven hundred and fifty-five (1,243,755) CFA francs as of 01/19/2012.


The verifications focused on:

7.1 Verification of 2019 loans or credits

The amount of unpaid credits for 2019 was 1,923,270 CFA as of 12/31/2019. As of January 19, 2021, these unpaid bills amounted to 718,750 F, i.e. a total reimbursement of 1,204,520 with a reimbursement rate of 63% during the year 2020.
Among the unpaid bills, there is Ms. SESSI who had a loan of one million (1,000,000) francs plus 150,000 F in interest. She reimbursed 431,250 F out of the 1,150,000 F.
Other beneficiaries, being in bad faith, engage in other professional activities such as sewing and trading but are reluctant to pay. See attached the list of unpaid debts for 2019 up to 01/19/2021.

7.2 2020 credit checks.

The audit focused on the loan files for 2020. This time, the loan files were well filled with photos. The credits are given under good conditions. Payment efforts are being made, however several are still due; Attached is the list of unpaid debts for 2020.

7.3 Verification of bank accounts

The verification also focused on the bank statement and the microfinance savings account. On these two documents, there are no major facts.

7.4 Verification of the credit management Excel file

Checking the Excel file that serves as the basis for credit management as a whole shows the two credit waves for the year on the same sheet. This does not facilitate a quick check.

7.5 Field verification

The field visit focused on the bad payers of 2019 and those of 2020. Among which:
– Mrs SESSI Akpészé Tel. 91-50-91-26 having received the credit of one million (1,000,000) francs. Sellers of medicines, cereals (corn, beans). She says she wants to repay, but the land she has put up for sale cannot find a buyer. Otherwise she says she is willing to pay.
– Mrs AFEVIEKOU Yawa Edjana Tel. 99-59-27-00 having taken 150,000 F on 09/20/2019. He has 6 reimbursements of 7,500F
– Mme VOTOUDOH M. Adjo V. Tel. 98-72-85-24, loan amount 50,000 F. She fell ill, which is why she can no longer repay.
– Mme AGBEME Adjo Mawunyo, seamstress Tel. 96-61-16-28 having obtained 50,000 F of credit in 2019. She promised to come and settle the following week. 
– Mrs DOSSOU Dodji, tel. 90-85-89-42 / 98-09-27-85; amount of the loan 150,000 F obtained on 02/24/2020. It was due to finish paying in late August but is not up to date yet. The reason given is that the coronavirus has destroyed its activities.
– Mme ADJEODA Ama Jeanne, bag seller, Tel. 79-60-70-40. It is up to date. She took 150,000 F in credit on 12/03/2020.


– The project is being carried out without the approval of the Ministry of the Economy and Finance.
– No phone or travel expenses to cover recoveries on the project.


– SEVIE did not prepare its annual report to serve as a point of support for the audit mission. The justification provided by SEVIE on this point is as follows: “According to the legal texts that govern the operation of SEVIE, the annual reports are produced in March of the following year so in this case in March 2021. So you cannot say that SEVIE did not do its annual report”.
– The mission was not aware of the daily entry and exit logbook.
– Excess liquidity of the fund.
– The manager’s salary payment slips were not checked.
– The cumulative management of credits for the same year on a single file does not allow good readability of the operations carried out.
– Insufficient resources made available to staff for recovery
– Insufficient amount of interest to cover salary costs for the year. (However, if the loans were repaid on time, the interest would cover the salary costs)


The mission makes the following recommendations to SEVIE and ​​HR& S / ACTION 10

1- That the coach-accountant play the role of internal controller of the project.
2- An annual report must be produced on the management of each project before the audit.
3- We need a frank collaboration between the partners.
4- Establish monthly payslips for salaries received on time.
5- On the computer management of the credit file, the file must not be unique but must be split by wave of credit granted during the year.
6- ACTION10 & HRS must authorize the project to cover telephone and travel costs in order to avoid the risk of final non-reimbursement of unpaid or late credits.
7- Provide a minimum amount in the cash register and return the rest to the bank account in order to avoid the risk of loss or other inconvenience.


The mission went well. However, there is still a lot to improve. We nevertheless believe that if all our observations and recommendations are taken into account by both parties, management would be greatly improved and then confidence will be restored between the different parties.

Done in Lomé, February 17, 2021 Alexis AKOTCHAYE Auditor

Review 2020

HR&S reflection

HR&S / Action10 / Rotary  appreciate SEVIE for welcoming our team of auditors and its leader Mr. Alexis AKOTCHAYE to do the auditing and for supporting him with the necessary documents.
The auditor is positive and we appreciate all the successes. We are grateful for the good effort and the warmhearted support from S.E.VIE to the community.

Giving out loans is a seriously difficult business and almost impossible to reach a sustainable economy. It seems we loose 30-40% of the invested capital every year due to loans that are not paid back.
Therefore, HR&S / Action10/ Rotary would like us to conclude our on-going project in Tsévié, otherwise we may loose all the money, and discuss together another social businesses that has the potential of being financially sustainable. S.E.VIE  may want to avoid giving out more loans, , but only collect what was given out already and the interest.

S.E.VIE reflection

Francois: Thank you for your appreciation. We also thank Alexis for his work. I have the impression that SEVIE has become the student to whom everyone wants to give their lessons and lessons. We have always done this, but we never recognize it. We will continue to do better. Thank you.

As you pointed out, microcredit is a very complex field and we too recognize it. It takes a lot of energy and resources to do it. So I will not be able in any case to oppose a decision of HR & S / Action 10 / Rotary within the framework of this project. We can only thank you for your multiple supports and contributions of this partnership.

We had to give this order a little earlier. We have started loan files over the past two months. For the next refunds that will be made, SEVIE will take your order into account. Thank you to you and have a very good day.

Délali: Thank you for the feedback. We will take your comments and suggestions into account. Thank you.


Auditing report 2021


In accordance with the contract for the audit mission dated November 2020 with ACTION10 / HR&S, we present to you our audit report carried out on February 22, 2022 to the NGO Solidarité et Vie (SEVIE) relating to the credit activities financed by the partners. This report takes into account the financial management of the credits granted in 2019 and 2020 to the beneficiaries by SEVIE and the observations and suggestions for the recovery of the funds lent.

I- PURPOSE OF THE MISSION Our mission is to verify the actual repayments on the loans granted in the years 2019 & 2020 and then give our opinion on the management.

1- Perimeter of the mission This audit mission covers all loans granted in 2019 and 2020 as well as all reimbursements received during 2021 up to the day of the audit.
2- Conduct of the mission This mission was led by Mr. AKOTCHAYE Kodjo Alexis.

1- Credits granted Following the decision to stop the programme on March 10, 2021 by Mrs. Cécilia OMAN, President of Human Rights & Science and Action10, financial partner of the program, no credit was granted by SEVIE in 2021 according to the Manager M KLUTSE François.
2- Reimbursement of previous credits The activities of the managers in charge of this programme remained to follow up on the credits given in 2019 and 2020 and the amounts recovered should be transferred to the RISE-TOGO account at the Atlantic Bank until the credits are fully reimbursed. According to SEVIE officials, they have not received any refunds following the suspension.
We have not had access to any document allowing us to confirm this statement.

The credit files given in 2019 and 2020 are attached.
In 2019, the accumulated credits without interest amount to 12,400,000 FCFA
In 2020, the cumulative credits given to members amount to 3,776,000 FCA
That is a total of sixteen million one hundred and seventy-six thousand (16,176,000) francs in accumulated credits, i.e. credits recovered and given back to members over the two years of experience without taking interest into account.
The observation to be made is that there is a risk of loss of invested funds if no action is taken for the beneficiaries if they do not actually come to make their reimbursement themselves at the SEVIE office.

The auditor’s verifications should normally relate to the credit activities carried out by SEVIE, i.e. the granting of credits and the repayments made on the loans. Arrived on the scene at the headquarters of the NGO SEVIE, the auditor met the officials of this organization. It is : – Mr. KLUTSE Amah-Ekué Agbéko François, Head of the NGO; and – Mrs. ADEDJE Kossiwa Délali, his Assistant and in charge of credit operations. The auditor was received under a hangar and not in an office as usual. Wanting to know why, the manager said that they are subject to eviction from the premises for lack of payment of rent. At our insistence, we entered the building and found that the rooms are empty as shown in the pictures in the annexes on pages 8 and 9. Also, the head of SEVIE, Mr. François declared that he was not informed by the partner of the arrival of any mission. Faced with this situation, the auditor did not have access to any document that could confirm or invalidate the statements of the people in charge of this micro-credit project. So exchanges in the form of questions and answers took place, of which here are the most relevant:

• How much has been recovered in terms of repayment of credits during the year 2021? Mr. KLUTSE replied with this sentence “since the program is stopped, no member has come to give a sum of money in reimbursement”
• How did members get this information? According to François, when information comes out, everyone can learn it.
• In your opinion, what system do you intend to put in place to recover all the credits that have remained unpaid to date? Answer given: The programme is stopped. SEVIE proposes that RISE-TOGO come and find premises then settle in Tsévié and the person who will occupy it will take care of recovering unpaid credits.

On this subject, Mr. KLUTSE François declared that Mr. Yawo and Mr. DZAGLI already know and visit the field, he has nothing more to do with this file.

The mission makes the following recommendations:
 On credits The proposal made to Rise Togo to come and rent in Tsévié and to take care of recovering the funds on the ground would be very difficult to materialize.
For this purpose:
1- We propose to ask Mrs. ADEDJE Kossiwa Délali, in charge of credit operations, to recover all unpaid credits to date and this over a fixed period. To this end, HR&S and ACTION 10 must pay her a salary over the period and give her all the means necessary to carry out this work.
2- In order to avoid the risk of losing documents relating to credits during this time of moving, SEVIE must watch over these documents and secure them.

 On the site of Agbélouvé
We suggest that Mrs. Cécilia discusses directly with François for the action to be taken insofar as the purchase papers for the land are still with him. In reality, the land cannot be transferred to Ms. Cecilia’s name as there is a law in Togo that prohibits foreigners from owning land.
Two solutions can then be envisaged:
– Resell the land and the money will be used by Rise Togo to buy another piece of land in its name; or even ACTION 10 and HR&S recover the money after the sale;
– Put the land into operation while associating SEVIE in order to respond in the event that a problem arises insofar as the latter knows all the stakeholders in this file.

The mission was not without difficulty. However, we believe that if the will to collaborate exists between the two partners, despite the suspension, an effort can be made to recover the maximum of all this money left with the beneficiaries. If the clawback recommendation is accepted and implemented in earnest, not all of those appropriation funds will be lost.

Lome, 07 March 2022 Mr. AKOTCHAYE Kodjo Alexis
Certified accountant

Impact Assessment 2020

An outcome & impact assessment based on the TenActions benefitting from the Progress Marker (PM) scoring was performed by HR&S in October 2020.

1. Needs & user-driven interventions. 
A needs & user-driven intervention is here defined as an intervention where it is the person(s) who shall benefit from the change that is also designing the programme, implementing the activities, and ensuring the sustainability.

Outcome: The programme was designed and implemented by S.E.VIE. SEVIE represents the Tsévié population, but not Business managers.
PM: 4

2. Equal partnership
Equal partnership is here defined as a work relation built on trust where the partners share inputs, responsibilities, and benefits, equally.

Outcome: HR&S and S.E.VIE did not reach equal partnership. SEVIE did also not reach an equal partnership with the business managers, as they requested an interest rate of 28% instead of 10% as agreed with HR&S.
PM: 2

3. Real-time Outcome Planning and Evaluation and Evidence base Impact Assessment
The work must be well planned, lessons must be learned and achievements evidence-based. HR&S has developed an ambitious evaluation planning (ROPE) and survey management (TestE) strategy that is targeting outcome and that is implemented in parallel with the programme. 

Outcome: SEVIE did not cooperate with the evaluation planning manager or with the survey management coach. The programme was not planned according to ROPE or assessed according to TestE.
PM: 2

4. Strategic partnership.
Worldwide programmes require a network of actors, why it is key to be informed about, and share knowledge with, parallel interventions with related missions. 
Outcome: Public relations were kept low by SEVIE.
PM: 3

5. Sustainable economy.
All partners and partner institutions generate sustainable revenues to cover their own running costs. Such funds also enable innovation and growth.
Outcome: SEVE did not accept the sustainable economy concept but requested donations only.
PM: 2

6. Institutional capacity.
Institutional capacity covers every aspect of enabling the intervention to be implemented, maintained, and concluded. Among other obvious aspects, it includes cross-cultural understanding, accountability management, development and signing formal agreements, implementing the programme according to agreements, staff motivation, assignment coordination, partner communication and branding. When Institutional capacity is reached then we have of Impact.

Outcome: SEVIE: i) did not sign or follow agreements (interest rate should have been 10% instead of 28 %, ii) did not share who he salary was paid to), iii) did not bother about amendments (the previous 7% for administration had been removed when A.26 started), iv) were only able to collect less than 50% of the loan given out, and v) choose not to reply to messages from A10 and HR&S.

7. Quality values.
We target transparency and accountability in ethics and governance and aim to ensure truth, trust, equity, and harmony.

Outcome: The programme management partners HR&S and SEVIE did not reach the truth, trust, equity and harmony. SEVIE dd also not reach the truth, trust, equity and harmony with the business managers as a large portion of the ActionInvest funds were used for SEVIE operations rather than as business loans, as agreed with HR&S.
PM: 2

8. Resilience.
Resilience is here defined as the capacity to stay strong for each other, being humble, flexible, focused, listening carefully, never judge, and never give up. 

Outcome: HR&S stayed strong for SEVIE and offered a number of opportunities to change and work according to the agreement.
PM: 5

9. Knowledge sharing.
Our knowledge-sharing shall be mutual, timely, honest, professional. Annual programme and financial as well as management reports responding to the auditing report shall be thorough, respond to ROPE and TestE and be timely. Our interventions shall benefit for international state-of-the-art research.

Outcome: SEVIE choose not to share knowledge about the programme, the reports were short and kept minimum aid industry standard, thus compiled a few success stories. SEVIE did not develop a management report after the 2019 auditing. International state-of-the-art research was never made.
PM: 2

10. Visibility
Our visibility includes public relations. We shall share in a clear and fair manner and include positive achievements, challenges, and lessons learned.

Outcome: SEVIE choosed not to share with the public.
PM: 2


Madame Délali ADEDJE, Madame Cecilia ÖMAN and Monsieur Francois KLUTSÉ.

Total scores  reached were 26 out of 50.


It seems SEVIE was still far from reaching institional capacity and thus impact, as well as, an equal partnership with the business managers.

The reasons were:
i) A large portion of the capital to be used for loans was lost. After two years only 33 % of the transferred amount remained.  The reason was a combination of lack of capacity to collect the loans and that funds were spent on SEVIE operations instead. 

ii) The
interest allowed to be used according to agreement with Action10/HR&S was 10 % , but instead an interest rate of 28% was requested for from the loan takers. This is not a fair level according to HR&S (HR&S quote “do not use poor solutions to poor people just because they are poor”).

iii) SEVIE refused to implement the ROPE and the TestE practical strategies, as well as to collaborate with the related coaches assigned and paid for by Action10.

iv) SEVIE refused to accept the sustainable economy concept but demanded the traditional aid concept. Funds were expeted to be continioulsy transferred to be continiously used.



SEVIE must pay back the remaining 3,544,450 FCFA to HR&S RISE Centre Togo, for the funds to be used for a programme with the potential to soon reach impact.
In case SEVIE decides to change operations strategy, HR&S will always open to discuss a new and improved phase of the collaboration.

About Progress marker scoring

Progress markers are scored and in order to assess the hypothesis that the Expected Outcomes and Impact have been achieved, at three levels.

Score the Progress markers for each outcome by i) giving each Progress marker a running number; ii) giving the scoring of each progress marker according to the list below, iii) giving comments that adds information to and/or explains the scorings, when appropriate, and, iv) notifying if an outcome was achieved as a result of the outputs of other actors than those involved with our programme. If so this other actor and activities shall be explained in detail.


5                         Excellent                                    90 – 100%

4                         Good                                             70 – 90%

3                         Adequate                                   30 – 70 %

2                         Poor                                               10 – 30 %

1                         No performance                      0 – 10 %

  • Scoring based on percentage supersedes scoring based on words. Thus, when a progress marker assessment can be described using a percentage, then this is preferred.
  • If the number of Target partners is increasing with time they should be grouped; Group one may for example include the 100 TPs entering the programme during a certain period of time or villages are treated separately.
  • Compile Outcome challenges (OC) per Target partner and Domain with their related Progress markers (PM), scoring, and scoring comments.
  • Compile lessons learned from the scoring Progress marker exercise. They may contribute to the progress markers or not, they may generate new progress markers and they may offer evidence in addition to the Progress Markers.