GENERAL RULES - 4. Representation and Auditing Accounts
Article Index
Rules of Procedure of the World Federation
1. Membership
2. The Executive Board
3. Secretariat
4. Advisors
5. Amendements
Financial Rules
1. Budgetary Instruments
2. Juridiction
3. Implemetation of the Budget
4. Representation and Auditing Accounts
Rules of Procedure of the World Congress
1. Participation
2. Terms of Reference
3. Organisation of Procedures
4. Conduct of Business
5. Secretariat of the Congress
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4. Representation and Auditing Accounts

Article 9 – Annual Financial Report

The Treasurer shall draw up the Annual Financial Report for each financial year, to be presented for examination to the Executive Board at its first session after the financial year in consideration. After approval, this financial report shall be circulated to all full members.

Article 10 – General Financial Report

A General Financial Report, covering the period between two ordinary sessions of the World Congress, shall be presented at the World Congress.

It shall be prepared by the Treasurer, and shall present a summary of all major financial operations as well as a commentary on the evolution of the financial situation.

Article 11 – The Auditor
1.    After making the required checks, the Auditor shall draw up a report on the implementation of the budget for each financial year; this report shall be presented at the Executive Board at its session after the end of the financial year in review. A digest of the Auditor’s report shall be presented to the World Congress.

2.    The Auditor must have access to all financial accounts; he must also have the necessary expertise to carry out his duties in the proper manner, meaning:

-    To ensure that the budget has been implemented in accordance with the guidelines laid down by the World Congress;

-    To check on the application of the annual budget, and to ensure the regularity of all financial operations and transactions, as well as to verify the Treasurer’s report.

3.    It is preferable that the Auditor resides in the same region in which the World Federation Secretariat is based.

Article 12 – External Accountants

In accordance with the legal requirements of the country in which the Secretariat is based, a firm or external accountants shall be engaged to verify the accounts of the World Federation, and shall draw up a report to be presented to the World Congress.


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