An efficient management structure and administrative support are important pillars of CSD's institutional capacity. Having an annual range of diversified projects, both in terms of subject area and activity type, it is indispensable for the Center to maintain a managerial structure ensuring that projects are implemented with the most efficient use of resources. There is, therefore, a direct link between CSD's external mission as a policy institute and its internal ma­nagement, which makes a unique type of institution in Bulgaria's NGO sector.

This linkage has become all the more pertinent since the Center has assumed the function of Secretariat to three coali­tion initiatives - Coalition 2000, the Judicial Reform Initiative- and the Corporate Governance Initiative. This occurred in recognition both of CSD's reputation as an independent facilitator of reforms and its institutional capacity to manage large-scale projects.

In 2000, CSD acquired additional grant making experience as it admin­istered the Small Grants Program of Coalition 2000. Procedures were devel­oped for the calls for proposals and proposal evaluation as well as for grant giving and tracking of projects with not-for-profit organizations. As part of this program, consultations were held with grantees in order to ensure that the awarded grants also contributed to their organizational capacity building. Thus, there has been a marked increase not only in the number of organizations reached through the grant program but also an improvement in their financial management skills.

Organizations supported through CSD administered Small Grants Program

• ACCESS Association - Sofia

• Applied Research and Communications Fund-Sofia

• Association of Young Lawyers in Bulgaria-Sofia

• Center for Economic Development-Sofia

• Center for Social Practices-Sofia

• Citizen Association - Sofia

• Citizens Council Civic Coalition -Razgrad

• City and Culture Foundation -Varna

• CiviLink Foundation - Sofia

• Egida Foundation - Gotse Delchev

• Foundation for Entrepreneurship Development - Sofia

• Good Hope Foundation - Sofia

• Independent Ecological and Social Inspectorate - Varna

• Initiatives and Citizens Activity Foundation - Pazardzhik

• Economic Policy Institute - Sofia

• Journalists for Democracy Foundation - Sofia

• 'Local Agenda 21' Initiative for Sustainable Development- Veliko Turnovo

• Political Processes Research Center

- Shoumen

• Public Barometer Civic Association

- Sliven

• Revived Civil Society Regional Association - Pleven

• Stefan Stambolov Bulgarian Youth Legion - Smolyan

• Union of Bulgarian Journalists -Sofia

The Center's efforts in strengthening the institutional capacity of the not-for-profit community in Bulgaria was also evidenced by the participation of CSD's Financial Manager in a team of experts who developed a handbook on not-for-profit accounting for Bulgarian NGOs. The volume covers important non­profit accounting methodology, bearing in mind the diversity of NGO activities and the regulatory framework in this area. Special attention was devoted to requirements for non-profit reporting of the National Accounting Standard. Practical accounting solutions are described to assist NGOs in develop­ing reporting documentation to donor institutions. The volume has been reprinted twice and is in great demand.

Collaborating closely with CSD on major long-term projects, IDLl has helped the Center to acquire the capa­city for sharing its institutional expe­rience and know-how with other organizations in the region. This posi­tive multiplier effect has strengthened the non-profit sector in Bulgaria and the region.

Pasquale Ferraro, Deputy Director General, International Development Law Institute

Long standing cooperation with the International   Development   Law Institute (IDLI) in the field of adminis­trative and financial management of not-for-profit organizations is now being utilized at a regional - Southeast Europe - level through the role of CSD as Executive Secretariat of the Southeast European Legal Development Initiative (SELDI). CSD is thus transferring its expertise in this area to a number of partner organizations in Albania, Bosnia and Herzegovina, Croatia, Macedonia, Romania and Yugoslavia.

The external audit for 2000 was commissioned to KPMG; and their independent opinion and CSD's financial statements follow.

In 2000, CSD employed 55 staff of which 34 were management and professional, including part-time consultants, and 21 were support personnel.