Financial Accountability & Annual Stewardship Reporting

The association is a non-profit organisation. No income, surplus or asset may be distributed to members, officers, employees or their relatives, whether during operation or on dissolution. All surplus is applied to the statutory purpose. On dissolution, remaining assets pass to another non-profit organisation with a comparable environmental purpose, as provided in our statute and Albanian law.

Membership dues from land-user households, livestock keepers and supporting members.

Donations from individuals, diaspora supporters and businesses.

Project grants from domestic and international donors, administered under grant agreements with defined reporting.

Modest income from regulated firewood allocation and ecotourism contributions, applied entirely to field operations.

The annual budget is adopted by the members' assembly before the financial year begins. Expenditure above a threshold set in the statute requires two signatures from the executive committee.

All expenditure requires documentation. Field expenses are reconciled monthly by the coordinator who incurred them.

Grant funds are tracked on separate budget lines and are never used to cover unrelated costs.

An internal audit commission of three members, elected separately from the executive committee, examines the accounts before they reach the assembly. External accounting review is commissioned annually.

Each year, within four months of the close of the financial year, we present to the members' assembly: the financial statement of income and expenditure; the field report with hectares treated, saplings planted and survival counted; the fire-season record; and the audit commission's opinion. A summary stewardship report is published thereafter and sent to every supporting member and donor.

Field operations (labour, tools, transport, firebreak and erosion works): 79%.

Nursery and planting stock: 13%.

Administration, accounting, communications and statutory compliance: 8%.

We keep administration low deliberately, and we would rather say so with a number than with an adjective.

Any member, donor or prospective institutional partner may request our registration extract, statute, latest annual accounts, audit commission opinion and management plan summary by writing to holman-mikelj@gmx.com. We send them without charge and without asking why.