ANNUAL REPORT - CEP, the European Organisation for Probation

Income and expenditure
The financial statements have been
prepared in accordance with the
Guideline for annual reporting 640
‘Not-for-profit organisations’ of the
Dutch Accounting Standards Board.
The receipts and the expenses of
the CEP, as well as the related documents
for the year 2009 have been
audited by independent auditors:
Mr. Jean Detienne (Belgium) and
Mr. François Kimmel, (Luxembourg).
The audit did not present any discrepancy
that would prevent the
Board discharging its responsibility
with regard to the finances.
In addition, as part of the ongoing
professionalization of CEP, the
annual account 2009 was audited
by a certified accountant from
Ernst&Young Accountants LLP. On
25 March 2010 CEP annual account
2009 was approved.
Income
The income was ca e 35.000 higher
than what was expected from the
approved budget by the GA in September
2007 in Tallinn. The main
reasons were:
• Subscriptions were higher, due to
the admission of 6 new members
after the GA. These new members
provided, together with the new
members already admitted in 2008,
the voluntary additional payment of
two members (Probation Department
of the Salvation Army and
Drugs Addiction Care, the Netherlands)
and 3 cancellations (Maposz,
SPJ and Plymouth University/Jill
Annisson) in an increase in subscription
fees of approximately e 24.000.
• The Bank interest was around
e 4.300 (In budget GA Tallinn 2007
the expected interest for 2009 was
e 3.500).
• Other income resulted from sponsoring
fees received for the organisation
of the Electronic Monitoring
conference in Egmond aan Zee,
e 5.229, which will be reserved
for the organisation of the next
EM conference. CEP also received
income from the book Probation
in Europe which was around
e 4.200.
• Not included in the increase of
income is a subsidy of e 47.500
received in 2009 from the Dutch Ministry
of Justice for the new update of
Probation in Europe. This income is
reserved for 2010 and 2011.
Expenditure
• Staff costs were approximately
e 23.000 higher than what was
expected from the approved
budget by the GA in September in
Tallinn, due to the need to replace
the Executive Officer who is on long
term sick leave. These replacement
cost were borne half by Reclassering
Nederland.
The need for hiring external advice
led to an increase of the salary
costs as well.
• Travel costs were approximately
e 2.000 lower than expected form
the approved budget by the GA in
September in Tallinn.
• Office costs, in which translation
costs should also be included for
comparison, were approximately
the same as in the approved budget
by the GA in September in Tallinn as
well.
• Bursaries were also approximately
the same as the approved budget.
• Communication costs were approximately
e 13.000, not taking the
translation costs into account,
higher due to an increase of Newsletter
issues and the development of
the CEP website.
• The expected update of Probation
in Europe will take place in 2010.
The year closed with a surplus of
e 3.302. Taking into account the
increase in activities and higher
staff costs due to the replacement
of the Executive Officer, this is a
good result. This brought the contingency
fund to e 149.741 on 1st
January 2010.
CEP ANNUAL REPORT 2009 16