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RULES IN RESPECT OF THE ANNUAL REPORT, STATEMENT OF THE ACCOUNT AND APPROVAL BY THE GENERAL ASSEMBLY

Council functions and competence
Article 1

  1. The council shall be obliged to keep notes of the financial position of the association, enabling to be at any time informed of its rights and undertakings (Statutes article 12.1)
  2. The council shall from its members appoint a Treasurer.
  3. The council shall from its members also appoint a Finance Committee, consisting of three members. One of these members should also be a member of the local Organising Committee for the next conference.The Treasurer presides the Finance Committee.
  4. The Finance Committee appoints a member who, in case of absence of the Treasurer due to circumstances as stated in article 7.2 of the Statutes, acts as Treasurer.
  5. The Treasurer is a member of the Executive Committee of the Council. The members of the Finance Committee are not necessarily members of the Executive Committee.
  6. The Council delegates its tasks concerning the keeping of notes of the financial position of the association to the Treasurer, being president of the Finance Committee.
    The Treasurer may with the approval of the Council delegate tasks to members of the Finance Committee.
  7. The Treasurer opens, together with the member of the Finance Committee as described in point 4, (a) bank account(s) on behalf of the Society.If deemed appropriate a member of the Council or Finance Committee may also open a bank account on behalf of the Society, but only after authorisation by the Treasurer and all members of the Finance Committee.
  8. Any financial transactions of the Society should be executed or authorised by the Treasurer.
  9. The Treasurer keeps together with the General Secretariat of the Society a register of its members.
  10. The Treasurer together with the Finance Committee acquires financial means, subsidies and funds from international organisations and other institutes, the objects of which are not in conflict with the object and the means of the association.
  11. The books concerning the budget of the Society should be held separately from the books concerning the organisation of the International Conferences.
  12. Every three months and before every meeting of the General Council, the Treasurer sends a Financial Report of the Society, after approval by the Finance Committee, to all members of the Council.
  13. Any member of the council may ask for clarification of the Financial Report as described in point 11.
  14. Within six months from expiry of the official year the Treasurer, with approval of the Finance Committee, provides the council with a balance sheet and a statement of assets and liabilities with an explanation.

Annual Report - Statement of Account
Article 2

  1. The Council shall publish within six months from expiry of the official year its Annual Report on the course of business of the Society and on its conduct of affairs. It shall submit the balance sheet and a statement of the assets and liabilities with an explanation to the General Assembly for approval.
  2. The period of the publication of the Annual Report may be prolonged by the General Assembly.
  3. The Annual Report shall be signed by all members of the Council. Missing the signature of one or more of them, this should be mentioned stating reasons.
  4. Together with the Annual Report the Council shall furthermore submit a budget for the coming official year to the General Assembly for approval.
  5. After expiry of the period, as mentioned in point 1 or 2 of this rule, each member of the Society can rightfully claim of the Council that they fulfil these undertakings.

Financial Report of the International Conference
Article 3

  1. The Treasurer keeps separate notes and books about the financial transactions for the organisation of the International Conferences.
  2. The accountability of the Treasurer and Finance Committee towards the Council is as described in article 1 of these rules.
  3. Three months after the International Conference the Treasurer, with approval of the Finance Committee, submits to the Council the Financial Report of the organisation of the conference.
  4. When the Financial Report has been approved by the Council it will be sent to a registered accountant for approval.
  5. With the approval of a registered accountant it will be submitted to the funding agencies.
  6. It will be sent to the General Assembly for approval in the first year after the conference together with the Annual Report of the Society.
  7. The period of time as described under point 3 of this article and the form in which the Financial Report of the organisation of the International Conference is published is dependent on the requirements of the funding agencies.

General Assembly - Convoking and Resolving
Article 4

  1. The General Assembly shall be held during the International Conferences, and yearly, at the latest six months from expiry of the official year, as well as often as the Council shall so deem fit.
  2. A General Assembly shall be convoked by the Council.
  3. The Council can resolve without meeting, provided all members have pronounced them in favour of the proposals in writing. Resolutions shall be taken by the absolute majority of the votes cast. Blank votes are deemed not to have been cast.
  4. The convocation of a General Assembly takes place in writing to the addresses of the members according to the Register of Members. The term of convocation is at least one month, the day of convocation and that of the assembly not included. If deemed necessary facsimile or express mail will be used.
  5. On convocation the subjects to be discussed at the assembly will be mentioned.
  6. At the General Assembly during International Conferences a policy plan and budget for the period between the conferences will be submitted by the Council for approval as well as other subjects to be discussed at the assembly.
  7. For the period of three years, between the International Conferences, the Council of the Society is bound to the task and activities of the Society as described in the policy plan and approved by the General Assembly.
  8. At the annual meetings of the General Assembly the Annual Report and budget for the coming year are submitted for approval. They shall relate to the approved policy plan, as mentioned in point 6 of this article.
  9. On convocation for the annual meeting a written approval of the Annual Report, budget for the year to come and other subjects is proposed. If at least such number of members as are entitled to cast one/tenth of the votes request a meeting, the General Council is obliged to convoke a General Assembly within a period of no longer than four weeks.
  10. The Council is also obliged to convoke an annual meeting if it wants to make a change in activities other than laid down in the policy plan and approved by the General Assembly during the International Conferences.
  11. If, on request of the members, an annual meeting is taking place, the Council should see to it that this meeting coincides with the annual meeting of the General Council.
  12. Resolutions on the Annual Report, budget and other subjects are taken as put down in article 15 of the Statutes and rules on right of voting and resolving.
  13. When the assembly has approved the annual report, the Council therewith will be discharged.

Approval of the Annual Reports by the General Assembly
Article 5

  1. The General Assembly shall during the International Conference appoint out of the common members a Cash-Control Committee of at least two persons who may not be Council members.
  2. The Cash Control Committee will act as such for the period of three years, with exception of the resignation of one of the members in that period. If one of the members resigns the General Assembly should elect another member.
  3. This Committee will examine the documents mentioned in article 2.1 in these rules and shall report on its findings to the General Assembly.
  4. This report, with the signatures of the members of the Cash Control Committee, shall be added to the convocation for the annual meeting of the assembly, as mentioned in article 4.9 of these rules.
  5. The Council is obliged to provide the committee with all information it may desire, to show cash and values on request and to give the books and documents of the Society for inspection.
  6. If the examination of the Statement of Accounts should require special knowledge of bookkeeping, the Cash Control Committee may, provided with the approval of the Council, have assistance from an expert, for the account of the Society.

November 18, 1994