ISU Annual Financial & Accounting Report
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1 International Students Union of Norway ISU Annual Financial & Accounting Report October 10 th, 2010 Prepared by George Vlazakis ISU National President Prepared for - Kunnskapsdepartementet (Ministry of Education and Research) - Members ISU local branches Operating Income Until 2006, ISU has been receiving funds from the Ministry of Education (KD), while the organisation has also been assisted financially by one of its main partners, Norsk Studentunion (NSU), which upon an agreement between the two organisations, dated August was ensuring the allocation of as many funds required for ISU to reach the ceiling of NOK , which was necessary for the organisation s effective operation. In 2007 (period ), ISU applied for NOK from KD, and managed to receive NOK , hence the organisation did not requested any financial support from NSU. For 2008 (period ), an application to KD for NOK has been successfully submitted, which was aiming towards ensuring that ISU would start the first steps towards becoming financially independent and thus, fulfil a long term goal (as stated within its Political Platforms): such aim has been to raise the working hours of both National President and Organizational/National Secretary from 25% to 33% (salary level 14) [please refer to personnel costs, further below]. The same year, an accountant firm has been contracted in order to be responsible & take charge of the organisation s financial matters in a professional way, as well as ensure legally (& practically) the payment of the necessary salaries, steps which aimed towards increased financial independence (from NSU). In 2009 (period ), the organisation applied to & received from KD NOK , while currently/for 2010 (period ), ISU managed to increase its annual budget deriving from KD by 33%, to the total amount of NOK International Students Union of Norway Lakkegata 3, 0187 Oslo, Tel , nationalsecretary@isu-norway.no Org.nr: Website: 1
2 Additional Income (project funding) In November 2006, Studentenes Landsforbund (StL) supported ISU s project for expansion to høyskoler around Norway with an amount of NOK This amount has been earmarked to secure the organisation s expansion project in 2007 and 2008, and resulted in ISU adding two new branches, ISU BI and ISU Telemark, in 2007 to its family. In November 2007, ISU applied for funding from FRIFOND of LNU (through NSU) and got an amount of NOK , which have been earmarked for website update, translation, academic review journal and a training/leaders meeting for ISU Local Branch Presidents. In 2009 (period ), ISU applied for the first time for funding from FRIFOND of LNU, directly from LNU, and received the amount of approx. NOK , while the current year (period ), ISU managed to receive an equal amount of funds from FRIFOND of LNU (NOK ), which are being directed to ISU local branches according to their applications on project financing (within the Guidelines of LNU and ISU). Personnel costs Salaries up to 2007 were paid by NSU, while ISU did not have an Organizational Secretary for a full year. In (current financial year), ISU National Board decided the increase of the salary of the National President (from 33%, level 14 to) 38%, level 14, while for the first time in the organisation s history, a one-off yearly compensation of NOK has been ensured for the services provided by each of the National Board members (National Vice-Presidents), while the organisation is being supported by an employed National Secretary (salary of 33%, level 14). Office costs Until May 2010, ISU has been provided office space and facilities by NSU (the latter covering the full cost of ISU s national office, while maintaining shared offices with ISU). Please note that as early as 2008, ISU National Board tried to ensure the budgeting of such cost, different organisational needs (hiring an accountant and an auditing firm) made such efforts unsuccessful. As a consequence of the merger between NSU and Studentenes Landsforbund (StL) in May 2010, such office was no longer available for ISU, in view also of the relocation of NSU to StL s former premises from July 1st, 2010, and the subsequent lack of available room to provide ISU International Students Union of Norway Lakkegata 3, 0187 Oslo, Tel , nationalsecretary@isu-norway.no Org.nr: Website: 2
3 with an office facility. With the help of NSO, ISU found a new office space near the NSO office, but lack the necessary funding to stay in this office. Despite every effort has been made to ensure a viable result, either by addressing ISU s main partners (NSO and ANSA) for their financial and/or in kind support, or by reorganising the activities and costs of ISU s annual budget/funding, as received in July 2010 from the Ministry, it has not been possible to reach a solution which would allow ISU to continue its existence and effective representation of international students, and be able to continue its work towards internationalisation of Norwegian education. In this respect -and in view of the fact that ISU s current reorganised budget (with the aim to cover basic necessities) is still dependent on additional financial support- which is currently estimated to be NOK, ISU National President has addressed the issue to a meeting with the Ministry of Education/State Secretary Mr. Kyrre Lekve on 20 th September 2010, who asked ISU to send him directly an application for funding (instead of sending such application to one of the lower in hierarch bureaucrats from the Ministry) and promising his attention to the issue. At the same time, ISU National Board signed an agreement with NSO for the latter to pay ISU office costs until 31 st December 2010 (at the latest). Organisational costs for NA/LM ISU National Assemblies (NA) and Leaders Meetings (LM) are hosted by various branches around the country, with the aim to ensure inclusion and equal opportunities on democratic and participatory processes. It is however a fact that relevant events/processes would be far less costly to arrange in Oslo, due to reduced travel costs. In view of the above considerations, as well as the sincere interest of ISU local branches to be benefited and enriched by the knowledge and experience acquired through the organisation of such important political processes, ISU National Board congratulates and encourages its members to continue expressing their interest in the future as they have done so eagerly in the past. Such solution and arrangement increases the cost of the National Assemblies/Leaders meetings, part of which has been covered in the past through the introduction of participation fees of NOK 1000 per delegate. This year s National Board is proud and happy not to have burdened the National Assembly participants with any such fee, despite the uncertainty caused by the eventual need for a revision of ISU s budget for in view of the issue with the organisation s office premises. Other travel expenses International Students Union of Norway Lakkegata 3, 0187 Oslo, Tel , nationalsecretary@isu-norway.no Org.nr: Website: 3
4 In application to KD for ISU s budget, this post has been intended to cover the National Administration s travels to local branches, seminars, conferences, etc. as part of the National President s (and National Board s) work for ISU, while no provision has been made for covering expenses of the National President/National Board to/from the national office from/to their accommodation/city. Please find attached all necessary and supporting documentation, for the National Assembly s delegates approval. Kind regards, George Vlazakis ISU National President nationalpresident@isu-norway.no International Students Union of Norway Lakkegata 3, 0187 Oslo, Tel , nationalsecretary@isu-norway.no Org.nr: Website: 4
5 ALLOCATED BUDGET FOR by Ministry of Education (KD) Budget for Budget account Description Amount (NOK) Units Sum (NOK) Salary National President: 38% position, salary level 14 with 1 month overlap after elections in 17 th October National Vice-Presidents: NOK (once per year, each) - National Secretary 33%, salary level , , ,00 25monthly salaries 2 yearly one-off contributions (of 8000 NOK each) ,32 Salary compensation Carry over of 3 persons salaries from last year (errata) ,00 Vacation money 2010 Derived from salary expenses in 2009 N/A ,00 Travel & costs for NA 2010 Trondheim 1 000,00 48 participants ,00 International cooperation expenses Costs for conferences outside Norway in cooperation with N/A 5 000,00 NSO and ANSA Telephone 12 months 500,00 Office expenses Office supply, meeting food, stamps etc. 12 months 4 685,68 Travel costs National board work connected travels 12 months ,00 Auditor Fees etc. N/A ,00 Web Expenses to update website N/A 3 650,00 Accountant Fees etc 12 months ,00 Bank expenses 12 months 1 800,00 Translation Expenses for translation in meetings etc. 12 months 2 000,00 Leadership meetings Travel to meeting venue, food, and accommodation ,00 2 meetings ,00 Employee insurance Vital forsikring 0,66 year units 790,00 Yearly price 790,00 Miscellaneous Meetings, membership fees etc. N/A 4 466,00 GRAND TOTAL ,00 International Students Union of Norway Lakkegata 3, 0187 Oslo, Tel , nationalsecretary@isu-norway.no Org.nr: Website: 5
6 ISU Result Income: 101 Support from KD , , Support from Fridond ,00 0, Support from StL ,00 0, Support other 0, , Participation fee NA1 0, , Participation fee NA2 0, , Support NSU ,30 0,00 SUM INCOME , ,00 EXPENSES 2 ISU EXPANSION 201 New local branches 0,00 0,00 SUM EXPANSION 0,00 0,00 3 PERSONNEL COSTS 301 Salary/compensation NP/OS , , Employer tax , ,98 SUM PERSONNEL COSTS , ,15 4 OFFICE EXPENSES 402 Web 1 081, , office rent 0, , other costs 1 433, , Auditor , , Accountant , , Loss from pending invoices 0,00 0, Telephone 2 193, , Mail 143,00 279, Computer communication 0, , other costs 3 315,74 579, Insurance 719,00 0, SUM OFFICE EXPENSES , ,48 5,0 ORGANISATION EXPENSES 501 National Assembly I ,50 0,00 International Students Union of Norway Lakkegata 3, 0187 Oslo, Tel , nationalsecretary@isu-norway.no Org.nr: Website: 6
7 502 National Assembly II ,61 300, Leadership meeting ,09 0, Frifond to local branches ,00 0,00 SUM ORGANISATION 505 EXPENSES ,20 300,00 6 INFORMATION EXPENSES 602 Advertisments etc 0,00 0,00 SUM INFORMATION 605 EXPENSES 0,00 0,00 7 OTHER TRAVEL EXPENSES 701 NP/OS travels , , Fee 7 550,00 200, Other costs 0, , SUM TRAVEL EXPENSES , ,15 SUM EXPENSES , ,78 8 FINANCE INCOME EXPENSES 803 Interest -247, , Fees 2 155, ,00 SUM EXPENSES 1 907, ,34 YEAR RESULT 1 856, ,44 DISPOSITIONS Turn over other own capital 1 856, ,44 Sum Dispositions 1 856, ,44 International Students Union of Norway Lakkegata 3, 0187 Oslo, Tel , nationalsecretary@isu-norway.no Org.nr: Website: 7
8 ISU Balance Assets Bank Pending invoices Sum in circulation Sum assets Debt and capital Capital Year result (1 856) (6 702) Sum capital StL expansion Debt Pending costs Public fees Pending vacation money expenses Unpaid debt to NSU Sum debt and capital Sum debt and capital International Students Union of Norway Lakkegata 3, 0187 Oslo, Tel , nationalsecretary@isu-norway.no Org.nr: Website: 8
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