ASSOCIATION INTERNATIONAL COORDINATING … General meeting... · GENEVA BALANCE SHEET AS OF...

ASSOCIATION INTERNATIONAL COORDINATING COMMITTEE OF NATIONAL

INSTITUTIONS FOR THE PROMOTION AND PROTECTION OF HUMAN RIGHTS

GENEVA

BALANCE SHEET AS OF DECEMBER 31

2013 2012

A S S E T S

Current assets

- UBS SA c/c CHF 66'460.77 70'257.47

- UBS SA c/c EUR 9'905.98 12'139.78 12'030.69

- UBS SA c/c USD 106'927.34 95'097.33 44'985.15

TOTAL CURRENT ASSETS 173'697.88 127'273.31

Other current assets

- Other current assets 21'262.50 0.00

- Withholding taxes 97.84 82.04

TOTAL OTHER CURRENT ASSETS 21'360.34 82.04

TOTAL ASSETS 195'058.22 127'355.35

L I A B I L I T I E S

Accrued liabilities

- Accrued liabilities 26'080.00 11'207.90

- Members advanced payments 5'000.00 0.00

TOTAL ACCRUED LIABILITIES 31'080.00 11'207.90

Other liabilities

- Wages and related expenses (4'420.30) 3'426.50

- Accrued taxes 316.75 56.00

TOTAL OTHER LIABILITIES (4'103.55) 3'482.50

TOTAL ACCRUED AND OTHER LIABILITIES 26'976.45 14'690.40

Capital of the association 112'654.95 54'329.09

Surplus (charge) of the year 55'426.82 58'325.86

TOTAL CAPITAL OF THE ASSOCIATION 168'081.77 112'654.95

TOTAL LIABILITIES 195'058.22 127'345.35

Geneva, March 31, 2014 1 / 8 ICC / DECIMALES SARL



GENEVA

PROFIT AND LOSS ACCOUNT AS OF DECEMBER 31

2013 2012

INCOME

Membership fees

- Membeship fees CHF 207'882.20 202'000.00

- Membership fees CHF (previous yeras) 0.00 31'782.99

- Membership fees EUR 0.00 5'000.00

- Membership fees USD 32'294.85 30'332.14 34'625.90

- Membership fees USD (previous years) 18'482.91 17'301.63 17'107.00

TOTAL MEMBERSHIP FEES 255'515.97 290'515.89

Grants

- Grant OHCHF USD 20'000.00 18'688.00 0.00

TOTAL GRANTS 18'688.00 0.00

Other income

- Other income 83.80 35.50

- Interests 44.59 67.78

- Withholding tax fee 339.90 351.35

TOTAL OTHER INCOME 468.29 454.63

TOTAL INCOME 274'672.26 290'970.52




GENEVA


2013 2012

EXPENSES

Personnel expenses

- Wages and related expenses 123'511.45 98'295.45

TOTAL PERSONNEL EXPENSES 123'511.45 98'295.45

Operating expenses

- Travel expenses 23'503.96 44'692.31

- Translation expenses 2'825.42 37'888.02

TOTAL OPERATING EXPENSES 26'329.38 82'580.33

General expenses

- Office expenses 1'937.64 3'064.32

- Telephone expenses 2'185.95 7'102.75

- Registration fees 585.00 0.00

TOTAL GNERAL EXPENSES 4'708.59 10'167.07

Legal and accounting / audit expenses

- Legal expenses 15'675.55 5'374.87

- Accounting expenses 19'504.00 11'210.40

- Audit expenses 4'860.00 5'900.00

TOTAL LEGAL AND A/A FEES 40'039.55 22'485.27

Other expenses

- Contingency 10'500.00 224.00

- Meetings 121.90 7'112.53

- Fellowship 9'750.00 9'000.00

TOTAL OTHER EXPENSES 20'371.90 16'336.53

Financial fees

- Bank charges 446.90 1'631.48

- Change loss 3'598.97 1'020.13

TOTAL FINANCIAL FEES 4'045.87 2'651.61

TOTAL EXPENSES 219'006.74 232'516.26




GENEVA


2013 2012

RESULT BEFORE TAXES

Income 274'672.26 290'970.52

Expenses 219'006.74 232'516.26

RESULT BEFORE TAXES 55'665.52 58'454.26

Taxes

- State and community taxes (238.70) (128.40)

TOTAL TAXES (238.70) (128.40)

RESULT

SURPLUS (CHARGE) OF THE YEAR 55'426.82 58'325.86




GENEVA

I ORGANIZATION OF THE ASSOCIATION

1 File number

Nil

2 Name ASSOCIATION INTERNATIONAL COORDINATING

COMMITTEE OF NATIONAL INSTITUTIONS FOR

THE PROMOTION AND PROTECTION OF HUMAN RIGHTS

3 Address PA PERREARD DE BOCCARD SA

Rue de la Coulouvrenière 29

1204 Genève

(mailing address)

C/O DECIMALES SARL

Street Chiming Haute-Combe 2

P:O: Box Case postal 12

Zip code 1264

City Saint-Cergue

Contact person Mister Gabriel Revaz

Phone 022 360 06 11

Fax 022 360 06 11

Email [email protected]

4 Register of commerce

The list of the Association's members having signing capability

is up to date with the register of commerce

5 Statute

The statute have been reviewed during the fiscal year

6 Internal rule

NIL

7 List of all the Bureau's members

(with or without signing capability) duly registered with the register of commerce

SURNAME, given name Function Signature

MUSHWANA Mabel Laurence President * joint signature

MILLER Alan Livingstone Secretary * joint signature

RAMIREZ PEREZ Gabriela del Mar Member without signature

ATTACHMENT TO THE YEARLY ACCOUNTS AS OF DECEMBER 31, 2013


mailto:[email protected]



GENEVA


8 List of all fees paid to the Bureau's members

No fees

9 Tax exemption

The ICC has no tax exemption agreement.

10 Accountant

DECIMALES SARL.

11 Auditor

(mailing address)

C/O GESTOVAL SOCIETE FIDUCIAIRE SA

Street Rue Jacques-Grosselin 8

P:O: Box Case postale 1035

Zip code 1211

City Genève 26

Contact person Mister Hanspeter BURI

Phone 022 308 44 00

Fax 022 308 44 44

Email [email protected]

II ASSETS MANAGEMENT

NIL

III OTHER INFORMATIONS

14 Montant global des cautionnements, obligation de garantie

et constitutions de gages en faveur de tiers

NIL

15 Actifs mis en gage ou cédés

NIL

16 Leasing

NIL

17 Valeur assurance incendie / estimation fiscale

NIL




GENEVA


18 Pension fund

Amount due to the pension fund 0.00

Name Axa Winterthur

19 Capital

Refer to attachment "statement of changes in capital"

20 Excessive debt / insolvency

NIL

21 Important information regarding the Bureau

The Bureau members are elected for a three years term,

starting in June 2013.

22 Important issues happening after the closing date of the accounts

The ICC bureau is checking all the members'accounts.

23 Other informations

The ICC did not ask the bank for the conformation of accounts balance.

24 Other information concerning the membership fees

According to the statute dated May 7, 2013 and the guidelines

the members are grouped in three units :

Members A with voting rights and mandatory membership fees.

Members B without voting rights ann optional membership fees.

Members C (observers) without any rights and optional membership fees

The ICC Bureau deals with all questions concerning the members,

theirs accreditations and the membership fees.

When the new Bureau stated its term, it had to check all the members accounts

and its analysis is not finished yet.

The documentation given by the Bureau is enclosed for information.

25 Estimation of the risks

In accordance with the article 663b of the Swiss Code of Obligations

the Finance Committee has not conducted an estimation of the risks.




GENEVA

STATEMENT OF CHANGES IN CAPITAL

2013 2012

BROUGHT FORWARD AS OF JANUARY 1ST

Capital 112'654.95 54'329.09

Surplus 55'426.82 58'325.86

BALANCE AS OF DECEMBER 31

Capital 168'081.77 112'654.95


ICC SUBSCRIPTIONS SUMMARY 2013

PREPARED BY THE ICC CHAIRPERSON’S OFFICE

5 MARCH 2013 (should read 2014)

Part 1: Membership

According to the latest Chart of the Status of National Institutions1, there are currently 105 national

human rights institutions affiliated with the International Coordinating Committee of National

Institutions for the Promotion and Protection of Human Rights. Of these 70 are accredited with an A

Status; 25 with B status and 10 with C status.

In accordance with the ICC Guidelines on the Determination of Fee Waivers, only those member

NHRIs accredited with A status are required to pay subscription fees.

“The ICC further considers that NHRIs with A accreditation status, which includes the

requirement to have adequate funding, should have the ability to meet the annual

subscription fee”2

Those with B and C statuses are not obligated to pay subscription fees but may request to pay

subscription fees.

Invoices are issued by end of December of each year, with reminders sent out by mid-year of the

following year. The NHRIs that owe subscription fees are encouraged to pay or to seek a formal

application for a fee waiver or reduction. Invoices may be written off where an NHRI requests a fee

waiver in accordance with the Guidelines set by the ICC

Part 2: Subscriptions 2013 (please see Subscription List-2013)

1. A total of 72 invoices were sent out in 2013-including 3 to B status NHRIs-Algeria, Senegal

and Norway. Algeria had previously paid the full subscription fees despite being downgraded

to B status in 2009; while both Senegal and Norway were downgraded to B status in

November 2012

2. A total of 46 NHRIs paid their subscription fees in full in 2013; one made a partial payment

3. A total of 19 NHRIs did not pay their subscription fees in 2013

4. A total of 3 waivers were granted as approved by the ICC Bureau Meeting in May in Geneva,

Switzerland and in Accra, Ghana

1 http://www.ohchr.org/Documents/Countries/NHRI/Chart_Status_NIs.pdf 2 ICC Guidelines for the Determination of Fee Waivers see http://nhri.ohchr.org/EN/AboutUs/ICCAccreditation/Pages/finance.aspx

http://www.ohchr.org/Documents/Countries/NHRI/Chart_Status_NIs.pdf

http://nhri.ohchr.org/EN/AboutUs/ICCAccreditation/Pages/finance.aspx

Name 2013 Invoice # 2013 2012 2011

1 Algeria None B Status 5000 CHF 5000 CHF

2 Burundi 2013-070

3 Cameroon 2013-071

3 Egypt 2013-030 5000 CHF 5000 CHF 5000 CHF

4 Ghana 2013-032 5000 CHF 5000 CHF

6 Kenya 2013-033 5000 CHF 4986 CHF

7 Malawi 2013-034 21605,98 USD

8 Mauritania 2013-046 4122.54 EUR N/A

9 Mauritius 2013-040 5000 CHF 1000 CHF

10 Morocco 2013-031 5000 CHF 5000 CHF 5000 CHF

11 Namibia 2013-045 5000 CHF 5000 CHF 5000 CHF

12 Nigeria 2013-041 7500 USD 2500 USD 5000 USD

13 Rwanda 2013-042 5000 CHF 5000 CHF 5000 CHF

14 Senegal 2013-043 B Status

15 Sierra Leone 2013-045 5320 USD

16 South Africa 2013-036 5000 CHF 5000 CHF 5000 CHF

17 Tanzania 2013-037 5000 CHF 5000 CHF 4993 CHF

18 Togo 2013-044 5000 CHF

19 Uganda 2013-038 2907,11 CHF 5526.47 CHF 5256.52 CHF

20 Zambia 2013-039 5000 CHF

21 Argentina 2013-016 5000 CHF 5000 CHF 5000 CHF

22 Bolivia 2013-017 5000 USD Waiver granted Waiver

23 Canada 2013-029 5000 CHF 5000 CHF 5000 CHF

24 Chile 2013-072 N/A N/A

25 Colombia 2013-018

26 Costa Rica 2013-019 Waiver

27 Ecuador 2013-020 5504 USD 5489.80 USD 5,355 USD

28 El Salvador 2013-021

wants evidence

of ICC General

Meeting

agreement

SUBSCRIPTION LIST 2013

Afr

ica

Am

eri

cas

01 January 2013- 31 December 2013

Name

1 Algeria

2 Burundi

3 Cameroon

3 Egypt

4 Ghana

6 Kenya

7 Malawi

8 Mauritania

9 Mauritius

10 Morocco

11 Namibia

12 Nigeria

13 Rwanda

14 Senegal

15 Sierra Leone

16 South Africa

17 Tanzania

18 Togo

19 Uganda

20 Zambia

21 Argentina

22 Bolivia

23 Canada

24 Chile

25 Colombia

26 Costa Rica

27 Ecuador

28 El Salvador

Afr

ica

Am

eri

cas

2010 Notes

Paid B status since 2009A status since Nov 2012; However received first

invoice since accreditation with A status in

October 2013A status since Mar 2010; However received first

invoice since accreditation with A status in

October 2013

Paid

Paid Paid 4986 CHF in 2012 for 2011

Paid for 2009, 2010, 2011, 2012.

N/A

1000 CHF

Paid

Paid

N/A paid 7500 USD-Balance of 2012(2500 USD) and 2013

PaidInvoice sent but accredited with B status in Nov

2012

N/A

5000 CHF

Paid

part payment

2011 payment-balance of 2010 and partial

payment for 2011; 2012 payment-balance of

2011 and partial payment for 2012

Paid

Paid

Waiver

Paid

N/A A status granted November 2012

Paid

Waiver granted

Name 2013 Invoice # 2013 2012 2011



29 Guatemala 2013-023 Waiver granted ICC 26

30 Mexico 2013-022 5000 CHF 5000 CHF 5000 CHF

31 Nicaragua 2013-024

Waiver requested

2009-2013 Waiver requested Waiver requested

32 Panama 2013-025 4895.72 USD 4895.72 USD

33 Paraguay 2013-026 Waiver granted

34 Peru 2013-027 Waiver requested

35 Venezuela 2013-028 5000 CHF 5000 CHF 5000 CHF

36 Afghanistan 2013-001 5350 USD

37 Australia 2013-002 5000 CHF 5000 CHF 5000 CHF

38 India 2013-003 4986 CHF 4993 CHF 4993 CHF

39 Indonesia 2013-004 5000 CHF 5000 CHF

40 Jordan 2013-012 5000 CHF 5000 CHF 5000 CHF

41 Malaysia 2013-005 5001 CHF 5000 CHF 5000 CHF

42 Mongolia 2013-006 4974,85 CHF Waiver granted Waiver granted

43 Nepal 2013-007 5000,24 CHF 4959.93 CHF

44 New Zealand 2013-008 5000 CHF 5000 CHF 5000 CHF

45 Palestine 2013-014 5398,77 USD 5383 USD 5273 USD

46 Philippines 2013-009 5469,01 USD 5447 USD 4985 USD

47 Republic of Korea 2013-010 5000 CHF 5000 CHF 5000 CHF

48 Thailand 2013-011 5000 CHF 5000 CHF 5000 CHF

49 Timor Leste 2013-013 5448.40 USD 5332.20 USD

50 Qatar 2013-015 4990 CHF 4990 CHF 4990 CHF

51 Albania 2013-048 4990 CHF

52 Bosnia-Herzegovina 2013-049 5000 CHF 5000 CHF

53 Croatia 2013-050 5000 CHF 5000 CHF 5000 CHF

54 Denmark 2013-051 5000 CHF 5000 CHF 5000 CHF

55 France 2013-064 5000 CHF 5000 CHF 5000 CHF

56 Georgia 2013-052 5000 CHF 5000 CHF

57 Germany 2013-053 5000 CHF 5000 CHF 5000 CHF

58 Greece 2013-054 Waiver granted Waiver Waiver

59 Luxembourg 2013-065 4990 CHF 4990 CHF 4990 CHF

60 Northern Ireland 2013-062 5000 CHF 5000 CHF 5000 CHF

61 Norway 2013-055 B Status 5000 CHF 5000 CHF

Am

eri

cas

Asi

a P

acif

icEu

rop

e

Name

29 Guatemala

30 Mexico

31 Nicaragua

32 Panama

33 Paraguay

34 Peru

35 Venezuela

36 Afghanistan

37 Australia

38 India

39 Indonesia

40 Jordan

41 Malaysia

42 Mongolia

43 Nepal

44 New Zealand

45 Palestine

46 Philippines

47 Republic of Korea

48 Thailand

49 Timor Leste

50 Qatar

51 Albania

52 Bosnia-Herzegovina

53 Croatia

54 Denmark

55 France

56 Georgia

57 Germany

58 Greece

59 Luxembourg

60 Northern Ireland

61 Norway

Am

eri

cas

Asi

a P

acif

icEu

rop

e

2010 Notes

Paid

Waiver requested

5,000 CHF

Waiver

Paid

Paid

Paid

Paid

Paid

Paid

Paid

Waiver granted Waiver granted 27.5.13 for 2011 2012

Paid

Paid

Paid

Paid

Paid

Paid

Paid

Paid

Requires a signed invoice

Paid

Paid

Paid

Paid


Paid

Paid Waiver granted Nov 2013

Paid

PaidReceived invoice however downgraded to B

status in Nov 2012

Name 2013 Invoice # 2013 2012 2011



62 Poland 2013-056 5000 CHF

63 Portugal 2013-057 5000 CHF 5000 CHF 5000 CHF

64 Republic of Armenia 2013-058 5000 CHF 5000 CHF 5000 CHF

65 Republic of Azerbaijan 2013-059

66 Republic of Ireland 2013-060 5000 CHF 5000 CHF 3879 EUR

67 Russia 2013-061 5000 CHF 5000 CHF 5000 CHF

68 Serbia 2013-069 5000 CHF 5000 CHF 2000 CHF

69 Scotland 2013-068 5000 CHF 5000 CHF 5000 CHF

70 Spain 2013-066 5000 CHF 5000 CHF 5000 CHF

71 Ukraine 2013-067 5000 CHF 5000 CHF

72 United Kingdom 2013-063 5000 CHF 5000 CHF 5000 CHF

Key

English

French

Spanish

Outstanding subscription fees

NB: 2012-2010 information as received from previous ICC Chair's office

Euro

pe

Name

62 Poland

63 Portugal

64 Republic of Armenia

65 Republic of Azerbaijan

66 Republic of Ireland

67 Russia

68 Serbia

69 Scotland

70 Spain

71 Ukraine

72 United Kingdom

Key

English

French

Spanish

Outstanding subscription fees

NB: 2012-2010 information as received from previous ICC Chair's office

Euro

pe

2010 Notes

Waiver

5000 CHF

3864 CHF Requires a signed invoice


Paid

Paid

N/A

N/A

Paid

Waiver

Paid

ICC Guidelines for the Determination of Fee Waivers

I: Background

a. The ICC recalls that the Paris Principles state that

national institutions shall have an …adequate

funding … and not be subject to financial control

which might affect its independence.

2. The ICC Sub-Committee on Accreditation has adopted

the following General Observation on Adequate

Funding: provision of adequate funding by the state

should, as a minimum, include:

(i) The allocation of funds for adequate

accommodation, at least its head office;

(ii) Salaries and benefits awarded to its staff

comparable to public service salaries and

conditions;

(iii) Remuneration of Commissioners (where

appropriate); and

(iv) The establishment of communications systems

including telephone and internet.

The ICC further considers that NHRIs with A

accreditation status, which includes the requirement

to have adequate funding, should have the ability to

meet the annual subscription fee.

3. However, the ICC Finance Committee was requested by

the ICC to set forth guidelines relating to the

determination of fee waivers or reductions in

exceptional circumstances, having regard to Article

47 of the ICC Statute, which provides:

The ICC Bureau shall as and when it considers

appropriate recommend to a General Meeting

that an annual membership subscription be set

by the General Meeting. Once set the Bureau

will ensure procedures are in place to collect

membership subscriptions. The ICC Bureau in

its discretion may waive in whole or in part

the annual subscription for a member if

satisfied that the member is unable to pay the

full amount due.

4. The following Guidelines are without prejudice to

Article 28 of the ICC Statute, which will apply

where a NHRI has neither responded to a request for

payment of fees nor applied for a fee waiver or

reduction within the stated timeframe:

Membership may be cancelled by resolution of

the ICC Bureau if that member has failed for

six (6) months or more to pay an annual

subscription that is due and owing.

For the purposes of Article 28 of the ICC Statute, a

subscription shall not be considered as due and

owing where the ICC has granted a fee waiver or

reduction.

II: Guidelines and Procedure

1. An NHRI seeking a fee waiver or reduction shall

apply to the Chairperson of the ICC on or before the

31st of March in the financial year for which the

waiver or reduction is requested.

2. The requesting NHRI shall supply the following in

support of its application:

(i) a copy of the legislation or other instrument

by which it is established and empowered in

its official or published format;

(ii) an outline of its current organisational

structure, including staff complement; funding

sources, including any limitations on how

funds are spent; and annual budget, with

budget projections for the forthcoming

financial year;

(iii) a copy of its most recent annual report or

equivalent document in its official or

published format;

(iv) detailed reasons as to why the fee cannot be

paid (in whole or in part) and why a waiver

should be granted. In the case of a request

for a reduction of fees, the requesting NHRI

shall indicate what portion of the fees it is

able to pay.

3. The ICC Chair shall transmit the application for fee

waiver or reduction to the ICC Finance Committee who

shall consider the application and provide its

recommendations to the ICC Bureau.

4. The recommendation of the ICC Finance Committee

shall be transmitted to the requesting NHRI by the

Chair of the ICC Finance Committee. The requesting

NHRI shall have 28 days to react to the recommendation,

should they wish to do so. Following the 28 day

period, the ICC Finance Committee Chair shall

transmit the recommendations of the Committee and any

response from the requesting NHRI, to the ICC Chair

and ICC Bureau.

5. The ICC Bureau shall consider all the information

supplied in support of the application and the

recommendation of the Finance Committee (and any

response from the requesting NHRI ) and in its

discretion may waive, in whole or in part, the

annual subscription for a member, if satisfied that

the failure to pay the full amount is due to

conditions beyond the control of the requesting

member, including but not limited to:

(i) extreme financial hardship;

(ii) legislative or constitutional constraints;

(iii) if the NHRI is during the situation of a coup d’état or a state of emergency.

6. The ICC Chair shall report on the granting of fee

waivers or reductions to the ICC at its annual

meeting indicating the reasons for such waivers.

7. Where a national institution has been granted a fee

waiver or reduction, the ICC Chair shall transmit

this information to the sub-Committee on

Accreditation who may take the reasons for such

waiver or reduction into account in any

accreditation recommendations pertaining to that

NHRI.

8. The waiver or reduction shall only apply to the

financial year in which it was requested.

9. Any amendments to the present guidelines shall be

approved by the ICC Bureau following the

recommendation of the ICC Finance Committee.

End/

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