Annual report

The activity report (also called reporting) helps a higher-level body to assess the financial situation of an association and to prepare for the future. The committee gives an account of its activities in the past year to the general meeting. For this purpose, it prepares the annual report and the annual financial statements. The administrative office or the working groups report regularly to the committee. The activity report always has a content-related and a financial component. Together with the controlling reports, it forms the basis for the superior body to assume its responsibilities. The executive committee, for instance, reports to the general meeting on its activities in the past year (annual report and annual financial statements). The administrative office reports regularly to the committee. Activity reports are submitted orally or in writing.

Question

Is it right that the audit report isn't to be voted on? Is it true that following the approval of the annual report a vote is to be held on the audit report and then the annual financial statements?

Answer

The audit report is prepared by an independent person or body. It recommends whether the financial statements should be accepted or rejected and may also contain further recommendations.

A vote is not held on the audit report; it serves as an opinion-forming aid for members with respect to the annual financial statements. If the members are not satisfied with the work of the auditor, they can vote the auditor out and propose somebody else.

With the annual report, the committee gives an account of its activities in the past year to the general meeting and the interested public. The annual report shows what the association’s funds were used for and which result was achieved by this use. It also includes the annual accounts. It serves as the basis for the discharge of the committee and its re-election. There is no legally prescribed form and presentation for the annual report; it is usually submitted in writing. At the general meeting, the whole report or the main points shall be presented. In the form of an attractive brochure, the annual report can be used for recruitment of new members, fundraising and public relations.

Question

As is well known, an annual report must be drawn up for the general meeting. Are there any requirements with respect to the report's length and content?

Answer

The annual report serves to provide members and, where applicable, further sections of the public information on the financial year's important events. There are no requirements in terms of length. The content is, however, determined by the association's purpose: the members should be able to decide whether the committee is conducting the association's business in line with its purpose. It serves as a basis for discharging the committee and has to be written accordingly: it should therefore depict the focus areas of the association's activities as well as provide information on target achievement, important changes in personnel, cooperation with other organisations, etc. Last but not least, the annual report should also form the foundation for the re-election of the committee: Were its actions actively beneficial to the association or not? The annual report is therefore more than just an arduous obligation. Instead, it takes on the character of an accountability report and must be taken seriously. At the same time, it often also serves as the association's "business card".

With the annual report, the committee gives an account of its activities in the past year to the general meeting and the interested public. The annual report shows what the association’s funds were used for and which result was achieved by this use. It also includes the annual accounts. It serves as the basis for the discharge of the committee and its re-election. There is no legally prescribed form and presentation for the annual report; it is usually submitted in writing. At the general meeting, the whole report or the main points shall be presented. In the form of an attractive brochure, the annual report can be used for recruitment of new members, fundraising and public relations.

Question

As is well known, an annual report must be drawn up for the general meeting. Are there any requirements with respect to the report's length and content?

Answer

The annual report serves to provide members and, where applicable, further sections of the public information on the financial year's important events. There are no requirements in terms of length. The content is, however, determined by the association's purpose: the members should be able to decide whether the committee is conducting the association's business in line with its purpose. It serves as a basis for discharging the committee and has to be written accordingly: it should therefore depict the focus areas of the association's activities as well as provide information on target achievement, important changes in personnel, cooperation with other organisations, etc. Last but not least, the annual report should also form the foundation for the re-election of the committee: Were its actions actively beneficial to the association or not? The annual report is therefore more than just an arduous obligation. Instead, it takes on the character of an accountability report and must be taken seriously. At the same time, it often also serves as the association's "business card".

A distinction is made between internal and external communication. Internal communication refers to the exchange between committee, employees and members, while external communication represents the association to an outside public. Communication is an important management task. Decisions taken by the committee must be communicated diligently, clearly and in a timely manner to the members of the association. Both internal and external communication should be clear and accurate.

Question

We would like to generate interest among potential new members for our association. We have now come up with the idea of making our next general meeting accessible to the public and inviting interested parties and media professionals to the occasion. Are we allowed to open up the general meeting to non-members?

Answer

There are no legal provisions in this respect unless something is governed under your articles of association or regulations.
Otherwise, the association is free to also invite non-members. This can be quite useful. Potential members, relatives, representatives of authorities or financial backers, specialists, media professionals - they can all be invited as guests. It is advisable to provide guests with allocated seating so that it is clear who is and who isn't permitted to vote.

For invitations of this kind, the event should be sufficiently attractive for the guests and be significant in terms of its content. Nobody wants to simply listen to items of business relating to the association's articles of association. An invitation with an interesting and varied programme is helpful. And, of course, be sure to extend a special welcome to the guests at the meeting.

What used to be called connections (or in Switzerland “vitamin B”: “B” stands for “Beziehungen”, the German word for connections) is called networking today. Maintaining relationships with different people and making useful contacts is an important part of belonging to an association. Personal relationships help to make the association known to more people and to recruit new members, and they also serve fundraising purposes. vitamin B provides opportunities for networking among committee members from different associations.

A patronage committee is put together to work on attaining more prestige and publicity for a project or an association. The members of the patronage committee do not have to be members of the association; they back the purpose of the event or organisation with their name. They fulfil above all representational duties and are not active themselves. It is important to keep them informed and to be in contact with them regularly.

Public opinion is very important for associations. Through public relations activities, they build contacts and cultivate relationships with their environment and their members. The annual report, a regular column in the local newspaper and events are suitable means of public relations. It is important to consider which information and which details about the everyday life of the association shall be provided to which target group and what impact on these target persons shall be created. Any contact to the outside world, both personally and through the media, shapes the image of the organisation. Many associations have a separate function within the committee that is responsible for public relations.

PR is a term used in business administration. It describes the relationships that an organisation maintains with its stakeholders. The term stakeholder refers to the beneficiaries of the organisation’s services as well as the donors, the members and the subsidising authorities and institutions. The aim is to achieve a high profile, especially among sponsors, and a positive image.

There are many possibilities to make an association known to the public: participating in an trade exhibition, organising a try out day or participating in cleaning a local creek. For such actions to be successful, they must fit in with the objectives of the association, comply with the budget and take into account the personal and professional possibilities of the association.

Having its own website is a great way for an association to present itself to the public and to provide information for members. The website should be kept up to date to provide a good image of the association. When dealing with personal data, the rules of data protection must be observed; photos are also part of someone’s personal information.