About ECNL
 
  Programs And Services
 
  Current Activities
 
  Resource Materials
 
  Publications
 
  Archive
 
  What Is Not-for-Profit Law?
 
  What Can We Do For You?
 
  Internship Opportunities
 
  Sign Up For Newsletter
 
  Links
 
  Magyar tartalom
 
  Annual Reports




EIDHR Project




Visitors:
  ECNL'S ANNUAL REPORT FOR THE YEAR 2008
 

2008 was a year of accomplishment for ECNL. ECNL sought to ensure a supportive legal infrastructure for civil society throughout the region and beyond, through (1) technical assistance on the legal and fiscal framework; (2) technical assistance in policy development; (3) the development of an analytical base for reform through research; (4) the capacity development of local stakeholders; and (5) regional networking. ECNL efforts contributed to a more enabling environment for civil society in Europe and the European neighborhood, from Armenia to Hungary, and from Lithuania to Cyprus.

In terms of accomplishments, ECNL completed the "Strengthening the Legal Framework for Citizen Action through Freedom of Association" project, financed by the European Commission's European Initiative for Democracy and Human Rights (EIDHR). Within the framework of the two-year project, ECNL worked together with local partners on improving the legislative and policy framework for freedom of association and civil society in Armenia, Azerbaijan, Georgia and Moldova. Through technical assistance and support to local partners, ECNL provided assistance in the adoption of the Code of Participatory Cooperation (Armenia), the Strategy for Civil Society Development in 2008-2011 (Moldova), and 5 municipal-level regulations on local level participation (Moldova).

ECNL engagement in South-eastern Europe remained focused on Bosnia and Herzegovina, Macedonia and Serbia. In Serbia, ECNL made critical contributions to local efforts to develop a draft Law on Foundations and draft Law on Volunteerism, though efforts to enact the long-awaited Law on Associations were again derailed for macro-political reasons. ECNL secured funding extensions for its programs in Bosnia and Macedonia (through 2010). Notably, ECNL provided assistance to Macedonian partners in bringing amendments to the Law on Volunteering.

In the new EU member states, ECNL was particularly active in Cyprus, Hungary and Lithuania. Through substantial capacity building efforts in Cyprus, ECNL supported comprehensive civil society law reform. Following an in-depth legal assessment, ECNL hosted a study tour for Cypriot government and NGO representatives, and a regional conference concerning the legal and regulatory framework affecting NGOs in Cyprus. In Hungary, ECNL deepened its relationship with the Ministry of Foreign Affairs in working on the legal framework for official development assistance (ODA) and with the Ministry of Justice on reform of the legal framework for foundations; in the case of both initiatives, ECNL recommendations were largely accepted by the Ministry.

Significantly, ECNL made significant contributions to the analytical base for reform in Europe in 2008. First, and most notably, ECNL completed an EU-level research study on recent public and self-regulatory initiatives aimed at enhancing CSO transparency and accountability in the 27 EU Member States; the research was funded by the European Commission and linked to EC concerns with counter-terrorism but aimed to take a broader view in presenting best practice initiatives in regulatory practices from Europe. Second, ECNL worked with its affiliate, ICNL, in launching global research on policies and legislation affecting volunteerism.

Finally, ECNL supported and nurtured regional networks. Through Senior Legal Advisor Dragan Golubovic, ECNL participated as a working member of the Expert Council of the Council of Europe, which monitors the implementation of the COE Recommendations on the Legal Status of NGOs. ECNL also hosted several cross-border events, including not only the Cyprus-related events, but also a regional conference on government-civil society relations in Georgia for partners and government officials from four countries (the Caucasus plus Moldova). Moreover, in conducting the EU Accountability research study (described above), ECNL reached out to over 130 lawyers, civil society practitioners and experts in all 27 EU member states, thereby expanding its network into Western and Northern Europe.



 
  PUBLIC BENEFIT REPORT
 

Public Benefit Report
Statement Of Operations As December 31, 2008
HUF

Nr. Category Previous year HUF* Current year HUF*
1 A. Total Income from Public Benefit Activity 159 668 156 744
2 1. donations 38 994 16 588
3 a) from founder 4 971 9 100
7 2. from project tenders 99 109 131 915
8 3. from public benefit activity 19 966 7 138
10 5. other income 1 599 1 103
11 B. Income from Financial Activity 286 2 792
12 C. Total Income (A+B) 159 954 159 536
13 D. Expenditures of Public Benefit Activity 159 413 155 112
14 1. material expenses 117 581 93 211
15 2. personnel expenses 37 145 58 104
16 3. depreciation 790 568
17 4. other expenses 311 37
18 5. expenditures of financial transactions 3 586 3 192
20 E. Expenditures of Financial Activity 286 2 792
21 1. material expenses 286 0
22 2. personnel expenses 0 2 792
25 5. expenditures of financial transactions    
27 F. Expenditures of all Activities (D+E) 159 699 157 904
28 G. Results Before Taxation (B-E)    
29 H. Taxation Liability    
30 I. Current Year Financial Activity Result (G-H)    
31 J. Current Year Public Benefit Result (A-D) 255 1 632




PUBLIC BENEFIT REPORT
BALANCE SHEET AS DECEMBER 31, 2008
HUF

Nr. Category Previous year HUF* Current year HUF*
1 A. Fixed Assets (2-5) 944 746
2 I. Intangible Assests 35 24
3 II. Tangible Assets 909 722
4 III. Long-Term Investments    
5 IV. Long-Term Investments Value Correction    
8 B. Current Assets (9-12) 26 207 11 212
9 I. Inventory    
10 II. Accounts Receivable 396 231
11 III. Short-Term Investments    
12 IV. Cash & Cash Equivalents 25 811 10 981
13 C. Prepaid Expenses 1 620 17 041
14 Total Assets (A+B+C) 28 771 28 999
15 D. Net Worth (16-23) 6 361 7 993
16 I. Start-Up Fund Balance 3 000 3 000
19 III. Reserves    
20 IV. Valuation Reserves 3 106 3 361
23 VII. Current Year Public Benefit Result 255 1 632
24 E. Provisions    
25 F. Liabilities (27-28) 2 258 17 402
27 I. Long-Term Liabilities    
28 II. Short-Term Liabilities 2 258 17 402
29 G. Acrued Expenses 20 152 3 604
30 Total Net Worth and Liabilities (D+E+F+G) 28 771 28 999


* in thousands
 
  AUDITOR'S REPORT
 
To the Founders of European Center for Not-for-Profit Law's /"ECNL Kht."/
regarding the company's Annual Report for 2008

I have audited the accompanying Simplified Annual Report's Balance Sheet as of December 31, 2008 of ECNL Kht., where

  • the Total Assets and Liabilities are HUF 28.999k, Equities are HUF 7.993k
  • the Profit and Loss Statement where the profit of the year HUF 1.632k / from public benefit is HUF 1.632k, from activities 0k / and Supplementary Annex

    The Annual Report is the responsibility of the Company's management.

    The task of the auditor is to attest the Balance Sheet, Profit and Loss Statement and Supplementary Annex on the basis of the audit.

    I conducted the audit in accordance with International Standards on Auditing and applicable law and regulations in Hungary. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatements. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.

    I believe that the audit I conducted provides a reasonable basis for issuing an independent audit report and attestation clause.

    The audit dispenses with the detailed analysis of certain items in the Annual Balance Sheet and Profit and Loss Statement due to the following point hereinafter:
  • After corrections made followed my interim and closing remarks, the audit didn't raise any significant objections regarding the bookkeeping, financial accounting and annual report.
  • The Supplementary Annex prepared as a part of the Annual Report contains the components of the balance items in detail, which are well documented and its consistency is in accordance with regulations.
  • The Profit and Loss Statement is conducted in accordance with legal regulations.

    The Company's Annual Report for 2008 is based on reliable accounting; the accuracy of the accounting for different economic activities can be stated.

    On the basis of the audit I propose to the Founders to accept the Company's Annual Report for 2008.

    Clause

    While conducted the audit I reviewed the yearly report of ECNL Kht., its items and details supported by invoices and vouchers as specified by the standards of the applicable Hungarian audit regulations. On the basis of this I have made sure that all proof are satisfactory and sufficient to confirm that the yearly report has been prepared in accordance with the Act and Principles of Accounting.

    I state that the yearly report reflects the financial status - including proceeds and possessions - of ECNL Kht. Truly and reliably.

    Budapest, May 19, 2009.


    Jónásné Penner Ágnes
    Registered auditor
    Chamber registration no.001448


    		•   
      HIGHLIGHTS

    		 
       LATEST NEWS

    Just Released! UNV Report: Laws and Policies Affecting Volunteerism Since 2001
    UN Volunteers just published a global research study on trends and lessons in the development of supportive volunteerism policies and legislation developed by ICNL and ECNL. An overall review was conducted in 7 regions, complemented by country-specific case studies. The study analyzes considerations in drafting and implementing volunteerism laws and policies, and highlights the need to tailor them to specific local, national, and regional contexts. Since the International Year of Volunteers (IYV) in 2001, governments, the UN system, civil society partners, and other stakeholders have increasingly recognized that volunteerism makes significant contributions to peace and development.

    		 
    more  
      Archive

    Word:
    Type: