In February 2015, the audit company LLC “Marinchenko and Partners” (Kyiv) conducted an audit of the activity of the NGO “Helsinki Initiative – XXI” for the period from 01/01/2014 to 31/12/2014.
For the audit, the management of the Organisation provided: The Charter of the Organisation, primary documents, minutes of general meetings, minutes of meetings of the governing bodies, the order on accounting policy, internal policies and procedures of the Organisation, orders and instructions of the management, etc.
The auditors believe that the submitted documents are sufficient for conducting the inspection and substantiating the report.
The auditors believe that sufficient data was collected during the inspection to analyse the internal control system of the Organisation and the risks associated with its work.
The Organisation was legalised by means of notification and does not hold the status of a legal entity. The Organisation has no accounts in banking institutions, holds no property, and does not carry out financial activity.
The main objective (mission) of the Organisation is the protection of human rights and fundamental freedoms by promoting the practical implementation of the humanitarian articles of the Final Act of the Conference on Security and Co-operation in Europe of 1975, and other international legal documents adopted on its basis, taking into account the civilisational problems and development goals of the 21st century.
The Organisation has an official website which is supported on a voluntary basis.
According to the Charter, the Organisation has the following governing bodies:
The supreme statutory body of the Organisation is the General Meeting.
According to the Charter, the General Meeting is convened by the Chairman of the Council of the Organisation at least once every 6 months.
The competence of the General Meeting includes:
- making amendments and additions to the Charter of the Organisation;
- electing the Chairman of the Organisation and the early termination of their powers;
- electing and recalling members of the Council of the Organisation and the Revision Commission;
- adopting decisions on joining public associations (associations, unions, coalitions, etc.) at regional, national, and international levels;
- approving the main directions of the Organisation's activities;
- reviewing and approving reports on the activities of the Council of the Organisation and the Revision Commission;
- approving decisions on admission to and exclusion from membership of the Organisation;
- adopting a decision on the termination of the Organisation's activities;
The Council of the Organisation
The Council of the Organisation is the executive body of the Organisation. The Council of the Organisation organises the execution of decisions of the General Meeting and carries out current management of the Organisation's activities.
According to the Charter, regular meetings of the Council of the Organisation are convened by the Chairman of the Council of the Organisation at least once a month.
The competence of the Council includes:
- approving the candidacies of officials of the Organisation;
- preparing General Meetings of the Organisation, submitting proposals for the agenda of the General Meetings, and the place and time of their holding;
- ensuring the implementation of current and prospective plans of the Organisation's activities;
- approving samples of seals and stamps, the emblem of the Organisation, and other attributes of the Organisation;
- resolving all other issues of the Organisation's activity that do not fall within the competence of the General Meeting of the Organisation.
The Chairman of the Organisation.
The position of Chairman of the Organisation is held by a person elected by the General Meeting for a term of one year.
The competence of the Chairman of the Organisation includes:
- organising the work of the Council of the Organisation;
- submitting candidacies of officials of the Organisation to the Council of the Organisation for approval;
- approving new programmes and projects of the Organisation;
- other powers specified in this Charter.
The auditors were provided with the Minutes of the General Meeting of the Organisation dated 21/04/2015, in which issues regarding the creation of the Organisation and the appointment of its governing bodies were considered.
Control over compliance with the provisions of this Charter, as well as over the financial and economic activities of the Organisation, is exercised by the Revision Commission.
The Organisation has acceded to two declarations on ethical principles: the UHHRU Declaration and the Declaration of Ethical Principles of Civil Society Organisations of Ukraine.
Conclusions:
The Organisation does not have the status of a legal entity, bank accounts, or property.
Financial activity is not carried out by the Organisation.
All activities of the Organisation were carried out by its members at their own expense and on a voluntary basis.