Source: 一文读懂社会组织如何一次性通过年检年报 于俊如 公益时报
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 organizations, 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 SOCIAL ORGANIZATIONS
Part I. Annual inspection report
Q1: Is there any part in basic information that we do not have to fill out?
A1: All the basic information must be filled out in the first part of the annual report. This part should conform to the registration certificate.
Q2: If there is no professional supervisory unit presented in the registration certificate, can we consider it as Beijing Municipal Civil Affairs Bureau?
A2: Professional supervisory unit is not a registration administration institution, some social groups that do not have the professional supervisory units, please clarify.
Q3: Is registration number the same as a unified code?
A3: A registration number is a 7-digit number, and a unified code is an 18-digit number (after the implementation of “three-in-one license” there is only a unified code on legal person certificate). Please check with the certificate to make sure the accuracy.
Q4: What is supposed to be filled out in the tax exemption amount ？
A4: Tax exemption amount is supposed to be the amount of tax that can be waived after obtaining tax exemption rather than payable taxes.
Q5: Is there any requirement for the number of memberships in societies?
A5: The number of memberships shall not be less than 50 in the societies only with individual members, shall not be less than 30 in those only with entity members, and shall not be less than 50 in those with both entity members and individual members.
Q6: Can we leave it blank if we do not have a web address?
A6: You need to fill out “N/A” in the web address if there is no website at present.
Q7: What needs to pay attention to when filling in the information of the chairman and the secretary-general?
A7: The information of the (original) workplaces and positions of the chairman and the secretary-general should be filled out.
Q8: How to fill out the form when there is no change in registration and filing?
A8: If there is no change, you do not need to fill in this form.
Q9: What’s the difference between the new committee election assembly and the members (representative) meeting?
A9: Generally, the new committee election assembly is held every 2 to 4 years, and the members (representative) meeting is held once a year. If the session is not held at the expected time or there are not enough meetings to be held, the reason needs to be explained.
Q10: Can we fill in an expected date for the conference time?
A10: It can be filled out with the date when the latest conference was held. The conference time should be filled out with an estimated date.
Q11: Which items should be checked in the “various institutional building“?
A11: The items should be checked following the actual situation of the institutional building of the organization.
Q12: If it is a new organization, how to fill out the conclusion of the annual inspection report of the previous year?
A12: For those who did not participate in the annual inspection report of the previous year, select the option of “not participate”. Please fill in the form by the actual situation.
Q13: What is the assessment situation?
A13: Assessment situation is referred to as social groups rating, whose result is valid for five years. If not participating in the evaluation, please select “No”.
Q14: Is there any requirement for net assets in annual inspection report?
A14: According to regulations, the total net assets at the end of the year shall not be less than the registered capital.
Q15: What need to pay attention to when filling in summary and plan?
A15: The summary part and plan part need to be explained in details respectively.
Q16: What content should be included in the opinions of the board of supervisors?
A16: The opinions of the board of supervisors are the obligations of the supervisory board according to the Charter. It should include at least: whether the activities of the organization are following the regulations and the scope; whether the activities are legal; whether the activities comply with the financial rules and so on. This part should be completed accurately and comprehensively.
Part II. Annual report
Q1: Under what circumstances do the members of the board of supervisors be able to work part-time?
A1: According to regulations, the in-position and retired personnel in party and government as well as the leaders of state-owned enterprises and institutions, cannot work part-time in the board of societies unless the cadre management authority approves them.
Q2: What is an entity?
A2: In general, an entity refers to the enterprise, company or investment fund affiliated to the society. If there is no entity, fill in “N/A”.
Q3: What need to notice when filling in membership fee form?
A3: Membership fee form must be completed, please indicate in the way if there is no membership fee according to the charter.
Q4: What should be based on when filling in the amount of the collected membership fee?
A4: Collected membership fees should be consistent with the membership fee income in the activity list.
Q5: Is there any requirement for the voting method of the membership fee?
A5: Votes should decide the standard of membership fee in the members (representative) meeting.
Q6：What need to notice when filling in the activity situation?
A6: There are at least three activities to be held every year. If there are fewer than three or the cost of operations is zero, the explanation is needed. Please notice that the cost needs to conform to the relevant content in the auditing report and financial report.
Q7: What are the special activities?
A7: Special activities refer to coordinated development for the Beijing-Tianjin-Hebei Region, partners assistance, targeted measures in poverty alleviation, and promotions for the Winter Olympics.
Q8: What are the external activities?
A8: “Main achievements and typical cases of external activities in the past three years” refers to activities abroad and those in Hong Kong, Macao and Taiwan.
Part III. Auditing report
Q1: Is there any requirement for the formality of the auditing report?
A1: The content should conform to the auditing template required by the community office.
Q2. Can the main body, the cover page of the auditing report be separated from and the financial statement?
A2: All the contents of the auditing report shall be put in one Word file.
Q3: Is there any content that needs to be listed in details in auditing report?
A3: If there are significant amount receivables, advance receipts and payables, detailed disclosures are required in the audit report (including whether the democratic decision-making and information disclosure procedures are implemented by the charter and financial management system).
Q4: Is there any problem requiring special attention in auditing report?
A4: By December 31, if net assets are less than the start-up funds, it is required to disclose related information in the audit report.