Emergency Resolution Resolution 11 - Lions Europa Forum 2021
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Lions Clubs International
Resolutions for consideration at Europa Forum - Thessaloniki 2021
Emergency Resolution
Resolution 11
Application by LRPCE to Europa Forum 2021 in Thessaloniki
Topic:
LRPCE courteously requests European Council to consider and approve the request from
District 132 North Macedonia to relocate the surplus funds from Europa Forum 2018 Skopje
Explanation of the supporting papers
The following pages will include the following :-
Resolution Appendix 1- Accounts and report of the Europa Forum Accountant PCC
Lion Peter Brandenberg
Resolution Appendix 2- The statement of the current District Cabinet from District 132
concerning their support of Resolution 10 and why
Resolution Appendix 3- The statement from District 132 North Macedonia for the
reasoning of the change of beneficiary to the original request
Resolution Appendix 4- An analysis of best usage and why regarding the surplus
funds
Financial impact:
None
1
Resolution Appendix 1
Europa Forum Skopje 2018
European Council I
Report of the Europa Forum Accountant
prepared by
PCC Peter Brandenburg MD 110 The Netherlands
1. Introduction
The basis for this report are the Rules and Procedures of the Europa Forum as adopted
during the 47th Europa Forum on September 8th 2001 in Porto, Portugal which read in
Article VI - European Council Section 4
In addition to its general powers the Council shall have power to deal with the
following specific matters:
...
4 f) The receipt of the report on the financial results of last year's Forum prepared
and presented by the Europa Forum Accountant(s).
Article XI - Financial Aspects
At the end of the Forum the Host Country is asked to prepare a final cost report
using the accounting frame presented at the Europa Forum Deauville 96 and used for
the Europa Forum Budapest 98. This report will be handed to the "Europa Forum
Accountant(s)" who shall be appointed by the Council in order to control the
expenses of the Forum and to put them into perspective with those of previous
Forums.
The Europa Forum Accountant was elected and appointed on the occasion of the European
Council III at the 63rd Europa Forum Montreux 2017 for a term of five years.
2. Report on Financial Aspects of the 64th Europa Forum Skopje 2018
2.1 Preliminary Remarks The report of the 63th Europa Forum Montreux 2017 was received in
due course and in full detail and form adopted at EF Zurich 97. All information necessary was
included, additional explanations were received in due course as well and the cooperation with
the persons responsible was good.
2.2 Participation
Total Participants 1104
paying participants 822
2.3 Revenues, Expenses, Result
All amounts stated are in full Euro.
2.3.1 Revenues
Participants Fees 154.615
Social Events 56.794
Hotel Expenses 4.140
Contribution of European Lions 38.258
Contribution of Host Lions 0
Sponsoring 13.862
Agora 9.830
Other Income 8
Total Income 277.507
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 1
2.3.2 Expenses
Social Events 55.018
Transportation 20.976
Sum 75.994
% of Total 30.10%
Youth Competitions 22.938
Forum Guests/VIP, Organization Fees 30.140
Sum 53.078
% of Total 21.02%
Hotel Cost 15.480
Simultaneous Translation 8.389
Administration, Rent etc. 78.212
Technical Cost, Brochures,
Personnel, etc. 20.780
Other expenses 522
Sum 123.383
% of Total 48.88%
Total Expenses 252.455
Net Result 25.052
2.3.3 Revenues
Participants Fee 154615 55.72%
Social Events 56794 20.47%
Hotel 4140 1.49%
Voluntary Contribution 38258 13.79%
Contribution Lions Host
0.00%
Country 0
Sponsering in liquid
5.00%
money 13862
Agora 9830 3.54%
Other Income 8 0.00%
TOTAL INCOME 277507 100,00%
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 2
2.3.4 Expenses
Social events 55018
Transportation 20976
Sum %
75994
of Total 30.10%
Youth Competions 22938
Forum Guest/Vip
30140
Organizatio Fees
Sum %
53078
of Total 21.02%
Hotel Cost 15480
Simultaneos Translation 8389
Administration, Rent ,
78212
etc.
Technical Cost ,
20780
Brochures,
Personnel, etc, 0
Sum %
122861
of Total 48.67%
Unforeseen 522 0.21%
Total Expenses 252455 100,00%
netto outcome 25052
Comparative Statement
As the Europa Forum Accountant’s (EFA) task according to Article VI of the Rules of
Procedures not only is to report the result of the most recent Forum to the Council but also
to put them into perspective to previous Forums the following is a comparative statement.
By now all reports since the 44th Forum 1998 Budapest were delivered to the EFA and put
into the same format. A full report comparing figures for ten consecutive years is available
upon request from the EFA. Recommendation for future Forums will be made further
onward in this report.
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 3
Comparative Statement
Income and Expense Summary for four Europa Forum
61th Forum 62th Forum 63th Forum 64th Forum
Augsburg.2015 Sofia 2016 Montreux 2017 Skopje 2018
Participants
Registered Persons
Accompanying Persons
Leo Persons
Total 1186 1015 1207 1104
A Income Euro Euro
1 Participants Fees 201.048 28,30% 173.102 47,41% 189.946 29,92% 154.615 55.72%
2 Social Events 70,90% 48.930 13,40% 94.794 14,93% 56.794 20.47%
3 Hotel 1) 4.140 1.49%
4 Voluntary Contribution 18.086 4,95% 32.910 5,18% 38.258 13.79%
Contribution from the Lions of the Host
5 503.454 30.013 8,22% 268.377 42,27% 0 0.00%
Country
6 Sponsoring in liquid money 8.583 2,35% 16.765 2,64% 13.862 5.00%
7 Agora 6.222 1,70% 15.097 2,38% 9.830 3.54%
8 Other Income 6.008 0,80% 80.190 21,96% 16.989 2,68% 8 0.00%
9 Total Income 710.510 100% 365.126 100,00% 634.878 100,00% 277.507 100.00%
B Expenses
1 Hotel Costs 2) 0 0 57.627 10,47% 15.480 5.58%
2 Get Together Party 66,343 9,34% 12.420 3,16% 0,66% 210 0.08%
3.647
3 Coffee Breaks 18,045 2,54% 11.375 2,89% 0,00% 0 0.00%
-
4 Lunches 0 22.400 5,69% 20.347 3,70% 4.041 1.46%
5 Gala Dinner 95,874 13,49% 25.725 6,54% 12,42% 28.824 10.39%
68.350
6 Host Evening Party 17.550 4,46% 4,82% 17.936 6.46%
26.525
7 VIPS Hospitality 47,631 6,70% 19.999 5,08% 5,13% 11.220 4.04%
28.267
European Musical Interpretation Prize
8 22.688 3,19% 22.700 5,77% 4,89% 22.938 8.27%
Young Ambassador 26.942
9 Agora 7,331 1,03% 4.550 1,16% 0,00% 8.180 2.95%
-
10 Photo, Video 1.520 0,39% 0,00% 385 0.14%
-
Commission paid for getting
11 12.801 2,33% 0 0.00%
sponsorship
12 Organization Fees 52659 7,41% 18.223 4,63% 26.544 4,82% 12.939 4.66%
Flowers, Decorations, Gifts, Forum T-shirts,
13 1,266 0,18% 14.932 3,80% 9.001 1,64% 12.939 4.66%
Scarves, Tties
14 Banking Costs 605 0,09% 10.125 2,57% 625 0,11% 5.917 2.13%
15 Phone, Mail, Photocopies 2.554 0,65% - 0,00% 414 0.15%
Transportation during the preparation &
16 59,539 8,38% 28.825 7,33% 9.423 1,71% 20.976 7.56%
on the Forum
Rental Fees: Forum Venue, Facilities &
17 96,222 13,54% 100.420 25,53% 174.038 31,61% 44.783 16.14%
Equipment
18 Simultaneous Translations 34.475 4,85% 4.530 1,15% 23.557 4,28% 3.860 1.39%
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 4
Office Supplies, Secretariat,
19 434 0,06% 14.580 3,71% 14.911 2,71% 18.918 6.82%
Registration, Staff
20 Translations other than simultaneous 38,877 5,47% 3.085 0,78% 6.573 1,19% 4.529 1.63%
Printing: Brochures, Registration Form,
21 46,097 6,49% 24.410 6,20% 31.944 5,80% 7.841 2.83%
Travel Information, Forum Documents
22 Other Expenses 3) 115,357 16,24% 33.482 8,51% 9.380 1,70% 522 0.19%
23 Total Expenses 703,443 99,10% 393.405 100% 550.502 100% 252.455 90.97%
C Net outcome 4266 1.03% 28.279 84.376 25.052 9.03%
Application and approval of the use of funds
100 % for Humanitarian Project for Child cancer in Skopje
3.1 Comments
a) The comparative statement again shows that charges for various expense items in the
respective years are differing widely. It is obvious that there are more expensive and
less expensive venues in Europe which may be chosen as the place for a Europa Forum.
There are different ways of how to deal with cost for rent of space and conference
facilities which from time to time have been sponsored at least partially. In times of
economical downturn sponsoring is difficult to be obtained.
b) It is also obvious that administrative and technical cost are dominant with 48,4% on
average of overall cost of the past ten Forums whereas social and other cost which are
varying according to the demand of the participants and their willingness to accept the
host countries offers are accounting for 35,5% of overall cost on average with a variance
of 24,8% to 47,2% for the past ten Forums.
c) The administrative and technical expenses mentioned including real administration, rent,
light, sound, video, translation, brochures, stationary, printing, staff, decoration and
other related items are accounting for 48,4% on average and varying between 33,8%
and 62,5% of overall expenses also considering ten forums.
4. Conclusion and Recommendation
The Europa Forum in Skopje was a challenge for both district 132 and the supervision committee
firstly becuase of the language barrier and 2nd due to the difference in insight about different
issues.
As an accountant it was again a problem that all documents were written in Macedonian and not in
English, which is a major problem for the audit, which is why I asked the forum chairman to have a
local accountant perform an audit in accordance with the Rules of Procedure
See appendix 1
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 5
The result was largely achieved through the voluntary contribution of 3 countries Switzerland /
Italy and England.
According to the Rules of Procedure, the organizing country must request approval for
the project on which the result is to be spent.
See appendix 2
The countries have all given permission to use the result for
the Humanitarian Project for Child Cancer in Skopje.
See appendix 3, 4 and 5.
MD 132 has shown that even a small Lion country is capable of organizing a Europe Forum, so I
want to compliment the organizing committee with this achievement.
I do want to make a remark about comparing the various forums, Skopje has shown that even a
small country is able to organize a forum in comparison with, for example, Montreux at
considerably low costs, but the local situation plays an important role there too.
Furthermore, I again argue that all documents should be made available in English from the forum
accountant so that the work is made considerably easier.
Recommendations:
I would like to call for a Guiding Lion for the Europe Forum. When starting a new club
we introduce 2 Guiding Lions, but for organizing a Europe Forum, countries without
expertise need to tackle the organization.
4.1 Reporting
The request to submit the Standard Report Form adopted by the Europa Forum Budapest 98
for the first time has again been fully met. This has enabled the Europa Forum Accountant
to more easily control and compare financial results and to give advice to future Host
Countries.
4.2 Expenses
In general technical cost has to be accepted from the management of the venue where the
Forum takes place. Except for sponsoring there is no way to avoid these charges. Not in
every country and for every event sponsoring has been established in a way to substitute
for part or all of the technical cost. Changing economical environments may also influence
sponsoring dramatically as noticed for the past five years.
The technical expenses to a certain extent are also depending on the number of
participants. A venue will have to be chosen well in advance by a time the final number of
participants still is unknown and the cost will have to be considered by the Host Country as
a lump sum first for the calculation of registration fees. Budgets are of great help but in
general seem to be outdated as soon as the Forum has been opened.
Article XI of the Rules in general points out that necessary administrative cost of the Forum
shall be met by the Host Country which may recover it by charging registration fees to the
respective participants. For the past ten Forums on average the participants fees accounted
for 34,6% of total income and paid for 86% of overall technical expenses. However the fees
in general have to be decided upon by the host committee well in advance. An
recommendation on the base of the income and expense comparison presented with this
report could serve as pure orientation for the level of fees only.
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 6
The process of innovation which began in Budapest and was enforced in Bucharest in order
to make future meetings more attractive to a larger number of Lions in Europe and to meet
the goals set out in the Rules and Procedures to become a meeting point for all Lions and a
market place for ideas has gained full recognition now. However as noticed in previous
years still a rather small number i.e. 0.4% of all European Lions are participating in a
Forum. This compares to approximately 0.8% of Lions from North America participating in
the US/Canada Forum. The Organization Committees of future meetings will also have to
consider changing attitudes and financial capacities of the members of European Lions
Clubs. A comparison with membership fee models of Lions Clubs International could be of
help to make participation for families for example more attractive. Hosting participants by
Lions families could be of help as well.
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 7
Participating by countries
MD/D COUNTRY LIONS LEO & YOUTH NON LIONS
1 MD 101 SWEDEN 10 0 1
2 MD 102 SWITZERLAND & LIECHTENSTEIN 27 2 9
3 MD 103 FRANCE 28 3 6
4 MD 104 NORWAY 13 1 0
5 MD 105 BRITISH ISLES 22 2 7
6 MD 106 DENMARK 24 0 18
7 MD 107 FINLAND 24 0 2
8 MD 108 ITALY 94 6 16
9 MD 109 ICELAND 5 0 3
10 MD 110 NETHERLANDS 28 2 7
11 MD 111 GERMANY 65 5 16
12 MD 112 BELGIUM 59 3 11
13 D 113 LUXEMBOURG 7 2 0
14 MD 114 AUSTRIA 17 4 2
15 MD 115 PORTUGAL 12 1 0
16 MD 116 SPAIN 15 1 11
17 MD 117 GREECE & CYPRUS 11 0 0
18 MD 118 TURKEY & NORTH CYPRUS 45 1 2
19 D 119 HUNGARY 7 1 0
20 D 120 ESTONIA 17 6 8
21 D 121 POLAND 8 1 1
22 D 122 CZECH & SLOVAKIA 11 0 0
23 D 123 RUSSIAN FEDERATION 4 2 0
24 D 124 ROMANIA 17 4 5
25 D 126 CROATIA 14 6 4
26 D 128 ISRAEL 10 0 6
27 D 129 SLOVENIA 3 9 0
28 D 130 BULGARIA 5 1 0
29 D 131 LITHUANIA 1 1 1
30 D 132 MACEDONIA 108 80 12
31 D 133 IRELAND 4 1 1
32 D134 UKRAINE 2 1 0
33 Undistrict SERBIA 4 0 1
34 Undistrict ALBANIA 5 0 0
35 Undistrict LATVIA 3 0 0
36 Undistrict BOSNIA & HERZEGOVINA 2 0 0
37 ZONE BULGARIA 1 0 0
38 D 409 REPUBLIC OF KONGO 2 0 0
39 D 404 NIGERIA 1 3 1
40 MD 411A KENYA 3 0 0
41 D 414 TUNISIE 4 0 0
42 D 352 EGYPT 1 0 0
43 D 351 LEBANON 17 0 2
MD 3232, 324 B5, 3231 A2,
44 INDIA 8 0 6
322 B1. 322 C3
45 HONG KONG, CHINA 2 0 0
46 SOUTH KOREA 2 0 0
47 MD 325 NEPAL 1 0 0
48 MD 334 JAPAN 2 0 1
49 MD LA-5 BRAZIL 2 0 0
50 MDC, MDU CANADA 4 0 0
51 USA 6 0 8
787 149 168
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 8
REGISTERED PARTICIPANTS ON EUROPA FORUM 2018
PARTICIPANTS WITH PAID REGISTRATION FEES BY GROUP AND
PRICE
REGISTRATIONS
SUB NET SUB NET BY
ALL DAYS 3 DAYS 2 DAYS 1 DAY
TOTAL TOTAL GROUPS
PRICE PRICE 190 270 180 90
REGISTE
40 0 1 1
42
1.8.2018
LATE RED
319 2 55 52 419
CANCELED -7 0 -2 0 -9
PRICE PRICE 120 180 120 60
REGISTE 9
1.8.2018
LATE RED
59 0 5 12 73
CANCELED -2 0 0 -1 -3
PRICE PRICE 35 35 35 35
REGISTE 0
1.8.2018
LATE RED
7 0 0 29 36
CANCELED 0 0 0 0 0
634 6 102 116 858
TOTAL 822 822
-27 0 -8 -1 -36
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 9LIST OF MEMBER COUNTRIES OR STATES
AS PER ART. III OF THE RULES OF PROCEDURE
Nr. Multiple District Member Country EF
or District Or Date of entry
0r Non Districted Club State
1 MD 101 Sweden before 91
2 MD 102 Switzerland & before 91
Liechtenstein
3 MD 103 France before 91
4 MD 104 Norway before 91
5 MD 105 British Isles & Ireland before 91
6 MD 106 Denmark before 91
7 MD 107 Finland before 91
8 MD 108 Italy before 91
9 MD 109 Iceland before 91
10 MD 110 The Netherlands before 91
11 MD 111 Germany before 91
12 MD 112 Belgium before 91
13 MD 113 Luxembourg before 91
14 MD 114 Austria before 91
15 MD 115 Portugal before 91
16 MD 116 Spain before 91
17 MD 117 Greece & Cyprus before 91
18 MD 118 Turkey before 91
19 D 119 Hungary Vienna 93
20 D 120 Estonia Istanbul 91
21 D 121 Poland Deauville 96
22 D 122 Czech Republic & Vienna 93
Slovakia
23 D 123 Republic of Russia Berlin 94
Moscow
24 D 124 Romaniy Vienna 93
25 D 126 Croatia Antalya 99
26 Not Districted Club Latvia Rotterdam 95
27 D 128 Israel Istanbul 91
28 D 129 Slovenia Deauville 96
29 Not Districted Club Malta before 91
30 Not Districted Club San Marino before 91
31 Not Districted Club Principality of Monaco before 91
32 Not Districted Club Gibraltar before 91
33 Not Districted Club Principat d'Andorra before 91
34 Undistricted Bosnia Herzegovina Bournemouth 2006
35 D 130 Bulgaria Bukarest 2007
36 D 131 Lithuania Cannes 2008
37 D 132 Former Yugoslav Tampere 2009
Republic of Macedonia
38 Provisional Zone Ukraine Tampere 2009
Concluded august 2019
EFA PCC.Peter Brandenburg
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 10Appendix 1
Telephone. +389 2 3117 888 11 Oktomvri no. 86-1/1
Fax. +389 2 3117 999 1000 Skopje
www.bdo.mk Republic of Macedonia
REPORT ON FACTUAL FINDINGS FOR VERIFICATION OF REVENUE AND EXPENDITURE
Lions District 132 Macedonia
Project: Europe Forum
At the request of Lions District 132, we have reviewed the revenue and expenditure of organizing the event
"Europe Forum Skopje 2018" for the period from 01.07.2018-31.05.2019, implemented by Lions District 132
(hereinafter referred to as the Organization).
Objective
Our engagement was to perform agreed-upon procedures regarding the verification of revenue and verification
of expenditure and their supporting documentation. It involves performing certain specific procedures, which
include but are not limited to verification through transaction testing and analytical procedures. The coverage
of the audit is 90,99% of revenue and 95,41% of the expenditure.
The purpose of this cost verification is the auditor to verify that these amounts correspond to the total amount
of expenditure and fees stated in the financial report and are real, properly recorded and supported by
appropriate documentation.
Scope of work
Our engagement was undertaken in accordance with:
- International Standard on Related Services (‘ISRS’) 4400 Engagements to perform Agreed-upon Procedures
regarding Financial Information as promulgated by the International Federation of Accountants (‘IFAC);
- The Code of Ethics for Professional Accountants issued by the IFAC. Although ISRS 4400 provides that
independence is not a requirement for agreed-upon procedures engagements, the Contracting Authority
requires that the auditor also complies with the independence requirements of the Code of Ethics for
Professional Accountants; and
- International Standards on Auditing - ISA.
The scope of these agreed-upon procedures is determined in accordance with the Organization's request. The
procedures have been determined to assist the Organization in evaluating whether the expenditure and fees
shown in the financial statements are real, properly recorded and supported by appropriate documentation.
Sources of Information
The Report sets out information provided to us by the Organization in response to specific questions or as
obtained and extracted from the Organization’s documents and accounting systems.
Factual Findings
The total realized revenues for a period of 01.07.2018-31.05.2019 are MKD 10.801.427, while the total
expenditure which are subject of this verification are in the amount of MKD 13.644.939.
These amounts correspond to the total amount of expenditure and fees stated in the financial report and are
real, properly recorded and supported by appropriate documentation.
Use of this Report
This Report is intended solely for the purpose set forth in the above objective.
This Report is prepared solely for the confidential use of the Organization and solely for the purpose of submission
to the Organization. This report must be considered confidential and may not, in whole or in part, be distributed
to third parties, nor be used for any purpose other than those for which it has been submitted or elaborated.
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 11This Report relates only to the revenue and expenditure of the organization at the event Europe Forum Skopje and does not extend to any other financial statements of the Organization. Skopje, 1 July 2019 Dragan Dimitrov, Certified Auditor Manager Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 12
Part 1 : General information about the Project and organizational activities
1.1. Accounting basis
The financial statements of the project are prepared on a cash basis accounting, which means that the revenue
and expenditure are recognized and recorded when the cash is received or payments are made.
1.2. Period
We have reviewed the revenue and expenditure of the project: "Europe Forum", (hereinafter: the project), for
the period 01.07.2018-31.05.2019. Previously, we checked the revenues and expenses of the project from for
the period from 2016 to 30.06.2018.
The main activities and expenditure are incurred during the event Europe Forum 2018, which was held on 25-27
October 2018 in Skopje.
Part 2: Financial Statement for the period 01.07.2018 - 31.05.2019
Total costs 13.644.939
Total revenue for the period 10.801.427
Income from a previous period 4.516.138
Total revenue 15.317.565
2.1. Realized expenditure
Total MKD %
Fuel 10.689 0.1%
Office material 8.424 0.1%
Inventory 3.699 0.0%
Production services 24.426 0.2%
Graphic services 406.108 3.0%
Telephone services 21.679 0.2%
Organizing an event 72.288 0.5%
Copy documents 25.262 0.2%
Transport 6.500 0.0%
Representation 147.716 1.1%
Promotion 505.037 3.7%
Advertising 446.423 3.3%
Rent - space 839.755 6.2%
Equipment Rental 3.396.049 24.9%
Payment operations services 189.692 1.4%
Bank provision 53.791 0.4%
Interest payments 7 0.0%
Hotel accommodation 54.060 0.4%
Transportation of a business trip abroad 7.306 0.1%
Using vehicle 10.020 0.1%
Pay tolls 370 0.0%
Negative exchange rate differences 28.954 0.2%
Accounting services 178.600 1.3%
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 13Legal and notary services 300 0.0%
Translation 272.629 2.0%
IT services 156.000 1.1%
Organization services 5.854.960 42.9%
Other intellectual services 256 0.0%
Audit 43.535 0.3%
Penalties 984 0.0%
International cooperation 298.741 2.2%
Wages 539.014 4.0%
Taxes – PIT for using private vehicle 1.701 0.0%
Write-offs of receivables and liabilities 1.414 0.0%
Reversal revenue and costs from previous years 27.900 0.2%
Income tax for 2018 10.650 0.1%
Total 13.644.939 100%
As stated in point 1.1. the financial statements of the project are prepared on a cash basis accounting. Therefore,
there are invoices with date before 01.07.2019, but because they are paid in the period of 01.07.2018-31.05.2019
they are included in the realized expenditure stated above.
There are 15 invoices with a date before 01.07.2018, with a total amount of 134.003 MKD.
Also, in the framework of the costs, are recorded expenses for business trips that incurred before the date of
this report ie before 01.07.2018, while paid after that date and appropriately included in the realized costs
stated above. Those expenses are as follows:
- Business trip to Chicago for MR. Nebojsa Davidovski on 29.06.2017, with a total cost of 122.518 MKD;
- business trip to Switzerland for Mr. Slobodan Vukicevic on 27.09.2017, with a total cost of 80.576 MKD;
and
- business trip to Germany for Mr. Zvonimir Cvetanovski and Ms. Roza who went on the business trip on
04.05.2018, with a total cost of 60.359 MKD.
In accordance with the budget, there are estimated expenses at the amount of 123.258 MKD, which will be paid
after the reporting and audit date. As this expenses are not yet paid out, they are included in the Financial
Report of the project (see Part 3), but not included in the realized expenses stated above.
2.2. Realized revenues
Total MKD
Interest income and foreign exchange gains 65.141
Revenue from donations 543.134
Revenue from mediation 254.590
Registration fees - POS payments 6.898.252
Registration fees - invoices 2.497.334
Revenue from stand rental 542.976
Income from the previous period (as of 30.06.2018) 4.516.139
15.317.566
Total
Revenue from registration fees is revenue earned by the Organization upon registration of the members for
attending the Europe Forum event, which was held on 25-27 October 2018 in Skopje.
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 14Part 3: Financial Statement - for the whole period of implementation of the project Evropa Forum
Skopje 2018
INCOME EUR1
Participation fees 154.615
Social events 56.794
Hotel 4.140
Voluntary Contribution 38.258
Contribution from the Lions of the Host country -
Sponsoring in liquid money 13.862
AGORA 9.830
Other Income 8
Total Income 277.507
EXPENSES (EUR)
Hotel Costs 15.480
Get Together Party & Opening Ceremony 210
Coffe breaks -
Lunches 4.041
Gala Dinner 28.824
Host Evening 17.936
Special Guests Reception 4.006
VIPs Hospitality 7.214
Music Competition 17.979
Young Ambassador Competition 4.959
AGORA 8.180
Photo, Video 385
Commision paid for getting sponsorship -
Organization Fees 22.541
Flowers, decorations, gifts, t-shirts, ties etc. 12.940
Banking costs 5.917
Phone, mail, copying 414
Transportations in preparation and during Forum 20.976
Rental fees: Venues, facilities, equipment 44.783
Simultaneous translation 3.860
Office supplies, secretariat, register, staff 18.918
Translation other than simultameous 4.529
Printing Broshures, Registration Form, Travel Information,
Forum Documents 7.841
Social event, excursions -
Other Expenses 522
Total Expenses 252.455
Net Result 25.052
1 The applied exchange rate for revenues and expenditures is 62 MKD / 1 EUR.
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 15Appendix 2
On behalf of the President of Europa Forum 2018 PDG Nebojsa Davidovski, all members of the Host
Committee and myself, we would like to express our immense gratitude to you and the members of MD
108 Italy for the outstanding support and generous voluntary contribution in the successful organization
of Europa Forum 2018.
We are particularly pleased to inform you about the end financial result, which is a surplus of 25.053
Euros.
We would like to donate this amount for reconstruction of the Department of Oncology of the Children
Clinic in Skopje, which is currently in a very bad condition and needs reparation as soon as possible.
The Children Clinic submitted the reconstruction project to us and asked for help.
According to the Rules of Procedure, we ought to obtain your approval to donate the above specified
amount for the reconstruction of the Department of Oncology of the Children Clinic in Skopje or to
transfer back to you the amount proportionally of the all received voluntary contributions.
7.3) Voluntary contribution may be requested by Host Countries with fewer than 1,500 members (see
APPENDIX F). The surplus from a Forum using voluntary contribution - up to a maximum or
amount received - shall be either proportionally transferred back to the donor Members or donated to
a European humanitarian project according to the Council's decision.
7.4) Europa Forum is not for profit, therefore any surplus realized by a Europa Forum - above the
contribution of a Member - shall be donated for a humanitarian project, at the discretion of the
organizing Member.
All LIONS in D-132 and the Children Clinic in Skopje would greatly appreciate your support and help
and we all look forward to your feedback.
Looking forward to seeing you in Milan.
WE SERVE,
PDG Zvonimir Cvetanovski,
General secretary of Europa Forum 2018
Appendix 3.
From: Alberto Soci [mailto:arch.alberto.soci@gmail.com]
Sent: Thursday, May 30, 2019 8:55 AM
To: Zvonimir Cvetanovski
Cc: nebojshadavidovski@gmail.com; Peter Brandenburg; Sandro Castellana
Subject: Re: EUROPA FORUM 2018
Dear Zvonimir,
it's me and the MD 108 Italy who thank you for the wonderful forum and for the
warm welcome.
For the MD 108 ITALY there is no problem to move the advanced funds on such a noble project. As
soon as possible, please let us have the result of this commitment because I want that the Italian Lions
see how important the international participation and generosity are.
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 16Best wishes
Alberto Soci
Arch. PhD Alberto Soci
Arch.AM Studio - Milano
Via Vittorio Veneto, 37
24040, Bonate Sotto (BG) - ITALIA
mobile. +39.349.5378560
phone.+39.035.0386530
fax. +39.035.0330889
www.archamstudio.com
Appendix 4.
Dear Zvonimir
Sorry for the delay. We have discussed your request and Robert will E-Mail you our “OK” tomorrow with all
details.
Thanks for your strong efforts and congratulations for the great success.
I am looking forward seeing you again – maybe in Tallinn – before in Milano? If you wish to join us at the Swiss
Reception on Sunday, July 7, at 15:00 Hours at the Centro Svizzero, please let me know.
Cordially Yours,
Esther
Appendix 5
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 17Appendix 6 December 10, 2019 Conversation with the BDO Tamara Jovanovska Account Tamara.javanovska@bdo.mk Dragan.dimitrov@bdo.mk All bank entries have been checked and the accompanying accounts herewith no irregularities have been found. However, there was a problem that the same type of costs were placed in different cost centers For example, the travel costs are booked on, for example, transport / promotion, as a result of which no clear picture can be given of the different cost types. The personnel costs are exclusively for the general secretary from 01-08-2016 to 1-5-2019 . 12.673 euros. ( bruto ) Other costs are incurred for the administration office that also does the administration for the district. 2903 euros The costs for the audit were 708 Euro When I asked if she came across things in the administration that were not correct, she said no, if that was the case then they had given the order back. 11-12-2019 Conversation with the account of the organization Elli Dimitrovsk tel 071-356222 Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 18
A problem is that this lady doesn't speak English and everything has to be translated. The lady is an accountant according to local rules in Macedonia. This means that she also has her own way of booking at the various items. When there is 1 invoice with different items, these are placed in a cost center which is very confusing. For every invoice there was also a bank transfer. All invoices went directly to the accountant. The treasurer of the forum had no influence on this .. There was also no check whether the invoices were posted at the correct cost center. The secretary indicated that he had no knowledge of this either. The post sponsorship in money are for example; € 11,902 a contribution from the government € 992 an amount of a lion who works at a NLB bank. € 968 from a lion who works at Avrionet The post of 8 Euro an amount of bank charges. ( positive) The get-to-gether party is fully sponsored in products. Actually, that should have been added to income And then for the same amount as costs must be stated. The same goes for the social events. There are invoices from the Duna who have done various activities that are all booked at the cost organization. The post rental equipment is also a collection point for various things. The item wage is specified in an appendix (total 32 months salary for the secretary) The item travel costs is also specified in an (attachment) Finally, I asked about the latest state of the bank (see attachment). This is the amount of the donation to the Child Cancer Center in Macedonia. A Macedonia Lion has indicated that this amount can only be paid after approval of the financial report to the Europa Council. . Following a visit to this center and the deporable situation, it does not seem to me that people have to wait for approval of the figures (see photos). Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 19
My proposal is therefore to pay at least 50% of the amount and the rest when there are no more questions. Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 20
Interview with the director of the Macedonian Philarmonic Orchestra Mr. ViktorIlieski The letter stated that there are no outstanding accounts (see enclosed letter) And that these messages were created by some orchestra members who did not keep to the agreement made with them by Mr. Viktor Viktorllieski. My final conclusion is that although figures have been presented that have not been made entirely according to the format, no irregularities have been found with regard to the accountant that the Audit did and the accountant who conducted the administration. Furthermore, one may wonder whether the item travel costs is not disproportionately large compared to the total budget. With regard to the question whether the following rules that the general secretary may receive a wage, I cannot answer. I did ask for the Cabinet's decision on this matter to be laid down in a report. I have not received an answer about this yet I also found that a number of invoices were not paid, which would have increased the final result by around 3000 euros. this includes a few invoices for Lions Officers People I've talked to PDG Nebojsha Davidovski president of the forum PDG Zvonimir Cvetanovski general secretary of the forum iPDG Prof Sonja Bojadzieva DG Prof Dr. Elizabeth Srbinovska Kostovska minister of education minister of health care Lions Jovica Nastevski entrepreneur of the largest steel plant in Macedonia BDO account Tamara Jovanovska Account Accountant administration office LIons Macedonia Elli Dimitrovsk Managing Director Macedonian Philarmonic Orchestra Mr. ViktorIlieski Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 21
ELLABORATIONS FOR TRAVEL Europe Forum 2018 was realized without any financial participation of members in District 132. All trips were realized with the aim of making Europe Forum 2018 a successful event with attendance at events attended by as many participants as possible from a large number of districts, multi-districts and countries. Cheaper tickets and hotel accommodation were used for all the trips, and cheap flights were also used wherever possible. The main tasks of all the trips were: 1. Gathering Experiences for Successfully Organizing and Promoting Europe Forum 2018 2. Promotion of Europa Forum 2018 3. Motivating as many people as possible to attend the Europe Forum 2018 events 4. Contacts with potential session chairpersons and speakers Best regards, Zvonimir The wages Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 22
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 23
TAXIS AND OTHER
NETTO SALARY BRUTO SALARY
WAGES MONTHS EXPENSES
DENARS EUROS DENARS EUROS DENARS EUROS
MONTHLY 1 24555 396,05 11715 188,95 36270 585,00
TOTAL 32 785760 12673,55 374880 6046,45 1160640 18720,00
The wages
TAXIS AND OTHER
NETTO SALARY BRUTO SALARY
WAGES MONTHS EXPENSES
DENARS EUROS DENARS EUROS DENARS EUROS
MONTHLY 1 24555 396,05 11715 188,95 36270 585,00
TOTAL 32 785760 12673,55 374880 6046,45 1160640 18720,00
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 24The letter off the managing Director Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 25
Bank account Commitment to donate for the renovation Oncology department of the painting's Clinic in Macedonian and a translation Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 26
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 27
Open invoices Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 28
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 29
Europa Forum Skopje 2018 Report of the Europa Forum Accountant Page 30
Resolution Appendix 2. Dear PIP Gudrun Yngvadottir, Chairperson of the Long-Range Planning Committee Europe, Dear PID Phil Nathan, Europa Forum Archivist & Advisor, Greetings on behalf of all the good Lions of D132. The District Cabinet of the Lions Year 2020-2021 exercising its rights to supervise and control District Operations pertaining to Europa Forum 2018 and presented in the Europa Forum Accountant Report. The District Cabinet was mindful of the provisions of Europa Forum Rules of Procedure and Chapter XXIII of the Board Policy Manual, while taking note of Resolution 10 for consideration at Europa Forum - Thessaloniki 2021, which is an application by the Long-Range Planning Committee Europe. The District Cabinet, acting through an electronic session unanimously approved the following conclusion: CONCLUSION N. X: The District Cabinet wishes to distance itself from certain actions, such as payment of salaries or wages and other similar expenses made during the months preceding Europa Forum - Skopje 2018, during the main event and in the months after its conclusion, which are contrary to Chapter XXIII of the Board Policy Manual and to the Europa Forum Rules of Procedure. The District Cabinet has adopted this conclusion in light of the Resolution 10, which is an application by the Long-Range Planning Committee Europe to Europa Forum 2021 in Thessaloniki, wishes to thank the Committee for its leadership and calls upon the European Council to act accordingly and approve the resolution, thus effectively bringing Europa Forum Rules of Procedure inline with the provisions of Chapter XXIII of the Policy Manual of the International Board of Directors. As District Governor of D132 North Macedonia, I would like to express my greetings to PIP Gudrun Yngvadottir and commend her on her leadership with the Long-Range Planning Committee Europe in this delicate matter. Furthermore, acting upon the conclusion, and having in mind the Rules of Procedure, I would like to ask Europa Forum Archivist & Advisor to share the conclusion with the Member Countries of Europa Forum prior to their meeting at the European Council this October, in Thessaloniki. On behalf of the good Lions of D132 I thank you for your leadership and support. WE SERVE! Vesna Pacanoska, District Governor 2021-2022 P.S. This letter is copied to PID and Trustee Sandro Castellana and PID Roberto Fresia in their roles as Special Country Advisors for D132 North Macedonia.
Resolution Appendix 3 The Europa Forum in Thessaloniki is approaching and we hope that approval of the financial report will bring the subject of EF Skopje 2018 to a satisfactory conclusion thus releasing the surplus funds to be put to good use. The District thought really long and hard over the past two terms as to the impact that the proposed project would have both for our communities and for the Lions visibility and growth. The conclusion is that they can be utilized more effectively for different purpose than the one approved. We would like to request to repurpose the surplus and you will find the new proposal and rationale behind it in the attached letter. With hope that LRPC will review and approve the proposal and submit it as an emergency resolution to be voted by the EC, I thank you for your leadership and support on behalf of all the Lions in D132.
Resolution Appendix 4
UNION of LIONS CLUBS INTERNATIONAL
LIONS CLUBS of NORTH MACEDONIA – D132
Vesna Pacanoska,
District
Governor
2021-2022
D132 NORTH MACEDONIA - PROPOSAL TO REALLOCATE
EUROPA FORUM SKOPJE 2018 SURPLUS FUNDS
Three years have passed since EF Skopje 2018 ended and the surplus
of donors’ contribution has been approved for a Lions humanitarian
project identified as reconstruction of Paediatric
Cancer department at University Clinic for Pediatric
Diseases.Implementation of this project was pending approval of EF
Skopje 2018 financial report.
Meanwhile, a rapid change and shift in the society, further accelerated
by COVID pandemic led us to reassess the needs and priorities.
A reconstruction of a medical facility, as proposed, requires a lot more
funds than are available. We believe that small-scale structural works
provide no visibility and no recognition for Lions effort and
involvement and are better left to the Ministry of Health which
governs the University Clinic.
North Macedonia is a country with unusually
high developmental disproportion between the regions and the
capital and yet, the majority of resources and opportunities gravitate
towards the capital Skopje. We have identified that there is far greater
need in healthcare inland, especially in the Eastern
and Pelagonija Regions. These two regions cover 34% of the territory
and 22% of the population. Population density is ½ of the national
average, with 33% living in rural, low populated settlements scattered
over the large territory. All their needs are serviced by several small-
sized towns, and regional city centers. Both regions experience
constant decrease of the total population as a result of the migration,
reduced birth rate, quite a high rate of mortality and very high infantmortality rate ( Pelagonija region has highest IMR in the country,
Eastern region follows as second).
Lions of North Macedonia believe that hospitals in these 2 regions are
in great need of support and propose to repurposethe EF surplus of
24.470€ for equipment rather than structural improvements as
follows:
1. Department of Ophthalmology at General Hospital “BorkaTaleski”
in Prilep.
Prilep is the second largest city in Pelagonija region. The
ophthalmology department treats 3000-4000 patients per year, 1/3 of
them are children. Due to city’s relatively centered position this
hospital treats patients from neighboring regions too. The proposed
equipment for this hospital is:
Equipment pcs estimated cost
Slit lamp ( biomycroscope) 1 6 000 €
Synoptophore 1 4 000 €
Universal trial frames 2 1 000 €
Trial lens set ( 240 to 366 lenses) 1 1 000 €
Total 12 000 €
2. Department of Pediatrics at Clinical Hospital in Shtip
Shtip is the largest city in the region; nine other towns in the region
are depending on this Clinical hospital for examination and
treatment. Department of pediatrics annually examine over 3000
children, and hospitalize over 1000 children below age of 14.
Equipment pcs estimated cost
EEG Amplifier 1 12 000 €
Total 12 000 €
District 132 North Macedonia will form a project committee chaired by
District Vision Chairperson, with the District Governor, 1VDG, 2VDG ,
respective Region Chairpersons and Zone Chairpersons in these
regions, Head of hospital’s Department of Ophthalmology and Head
of Department of Pediatrics as members. They will be tasked to
complete the procedures for procurement of the equipment and
organize hand over to the hospitals. Equipment will be labeled with
Lions logo and donation will be recognised on their web sites.
Bearing in mind the disruption of global logistics we estimate that we
will be able to complete the task within 6 months from approval.
True to form, the diffusion of Lions Clubs follows the pattern, majority
of them serving in the capital city. In Pelagonija region there are 4Lions clubs and the District will work with them to identify other
potential partners that can contribute beyond this equipment to the
General Hospital in Prilep.
In the East region however there is none at the moment as two clubs
were struggling for years and were recently canceled. These
communities are aware of Lions mission though, and one of D132
priority is to revive the interest and establish new clubs in this region.
We strongly believe that a humanitarian project with high impact for
their communities will raise Lions visibility, will showcase the power of
humanitarianism and benefits of volunteering and inspire new clubs
and membership growth in these regions.
Vesna Pacanoska
District Governor 2021-2022 Skopje,
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