FAQs on preparing annual reports and passing annual inspection for private non-enterprise units

Editor’s note

This is an abridged translation of an article written by Yu Junru; you can see the original here. The article introduces useful information that may help NGOs preparing the annual report and passing the annual inspection. The FAQs are composed of three sections including FAQs for social groups, FAQs for private non-enterprise units, and FAQs for foundations. CDB presents each section in different pieces.

 

Beijing Social Work Development Center (BSDC), which is entrusted by the Beijing Municipal Civil Affairs Bureau, has been providing guidance and consulting services to NGOs regarding annual inspection and annual report. Now the BSDC summarizes FAQs based on years of related experience to facilitate NGOs to file annual reports and pass their annual inspection.

FOR PRIVATE NON-ENTERPRISE UNITS

Part I. The first part of the annual report

Q1: How to decide the category of sectors?

A1: Please select the one that is the most relevant to your business scope.

Q2: What to refer to when filling in about the business scope?

A2: Please refer to the information registered on the legal person registration certificate.

Q3: What should notice when filling in start-up funds?

A3: Pay attention to whether the unit of RMB amount is yuan or ten thousand yuan when filling in the form.

Q4: What to refer to when filling in about the address?

A4: Please refer to the information registered on the legal person registration certificate.

Q5: How to fill in about the unit where holds the personnel file and position of the chairman of the board?

A5: It refers to the personnel file storage unit where holds the relevant file of the chairman of the board, and any private non-enterprise units cannot keep the personnel files of the employees.

Q6: How to decide and fill in the term of the board of directors?

A6: Please refer to the charter.

Q7: How to fill in the time of the latest committee election conference if the newly established organization has not had one?

A7: Fill in the establishing date.

Q8: What is the rule of the board meeting?

A8: The board meeting should be held at least twice a year. Please check the charter before filling in.

Q9: What to do if the organization does not hold the committee election conference in time, or not conduct or have enough board meetings as required?

A9: Please clarify in the annual inspection report.

Q10: What systems need to be established?

A11: Certificate custody and usage management system, seal custody and usage management system, file management system, financial management system, and fixed asset management system are all should be established.

Q11: Does the information disclosure of this year need to be publicized? What should notice when filling in?

A11: Yes and if the “Other” option is selected in the method of publicizing, please clarify the specific process.

Q12: On what conditions can social organizations participate in rating? How long will it be valid?

A12: Only those who have participated in annual inspection for over two years can be rated. The rating is valid for five years.

Q13: What should I pay attention to when filling in the balance sheet, business activity list, and cash flow statement?

A13: Make sure the data in the three financial reports submitted to the annual inspection and annual report system are consistent with those in the auditing report.

Q14: What should I pay attention to when filling in the summary of this year and the work plan for the next year?

A14: The content needs to be specific and detailed, including the summaries of activities, project applications and completions and the outline of the work arrangement for the next year.

 

Part II. Basic Information and internal construction supplement

Q1: How to fill in about the situation of organizer, funder and funds?

A1: Refer to the charter and regulations.

Q2: What is the household registration of individual organizer(举办个人户籍情况)?

A2: If there is any individual organizer in this unit, fill in the household registration information of the individual. Please check carefully with the charter.

Q3: Who are included as leading members of the unit? What should I pay attention to when filling in the members of the board of supervisors and the members of directors?

A3:The leading members include the members of the board of directors, the members of the board of supervisors, and the heads of the executive departments (presidents, vice presidents, etc., including honorary positions); the members of the board of directors shall be no less than three persons, and the members of the board of supervisors shall not be less than one.

Q4: What are included in the total number of party members in the party building part?

A4: It includes the number of party members among all the staffs, the board of directors, and the board of supervisors.

Q5: What should I pay attention to when filling in about activities?

A5: Please carefully fill in the essential activities of this year. If there are too many, report the most important eight ones. Pay attention to whether the unit of investment fund is yuan or per ten thousand yuan.

Q6: What should be noticed when filling in the sheet of acceptance of donation and funds supplemented by the funders?

A6: Pay attention to whether the unit of RMB amount is yuan or ten thousand yuan when filling in the form.

Q7: How to select the options when filling in about activity classification statistic?

A7: Select the most relevant type of private non-enterprise units according to the given options.

Q8: What is the “main achievements and typical cases of activities at abroad in recent three years” referring?

A8: It refers to activities conducted at abroad or in Hong Kong, Macao and Taiwan. If there is none, fill in “N/A”.

 

Part III. Activity classification statistics
A: What should I pay attention to when filling in this part?

Q: Please fill in this page according to the annual activities. If nothing filled out here, it means that no activity is held this year. Pay attention to whether the unit of RMB amount is yuan or ten thousand yuan when filling in the form.

 

Part IV Auditing report

Q1: When issuing auditing report, what should be based on?

A1: The format and content of the auditing report should strictly conform to the requirements in the audit assignment book of private non-enterprise units. All items should be included, if there is no information regarding specific topics,  fill in ”N/A“.

Q2: What should I pay attention to when issuing auditing report?

A2: The auditing report must conform to the requirements in the audit assignment book of private non-enterprise units. Notice the differences from the audit report of social groups. There should not be the existence of information as social groups, membership fees, membership fee receipts, president, vice president and so on.

Q3: Is there any requirement for the format of the audit report of private non-enterprise units?

A3: The auditing report needs to be integrated into one Word file, including the body part, balance sheet, activity list, and cash flow table. Put other supplementary materials with audit report together in a ZIP file before uploading, of which the total capacity shall not exceed 600KB.

Q4: Is there any requirement for the electronic red seal of an accounting firm in the auditing report?

A4: The accounting firm shall have the qualification for electronic signature, and the uploaded auditing report shall have the stamps from the accounting firm and two certified accountants.

Q5: What should I pay attention to before uploading the auditing report?

A5: Before uploading, the person in charge of annual inspection and annual report needs to check whether the format meets the requirements of the audit assignment book, then examine the contents disclosed in the auditing report with the relevant part in the annual inspection report.

Translated by Haosong Chen and Yin Qian

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