CSD's approach to its administrative procedures has
always been based on the understanding of the significance of sound
management for the delivery of its contribution in the reform
process in Bulgaria. The enhancement of the institutional capacity
of the Center is based on the continuous blending of
professionalism in both policy analysis and internal financial
management and administration. In the past year, CSD has been
increasingly implementing complex projects requiring the
involvement of staff from its various programs. This necessitated a
special efforts to improve inter-program coordination. More and
more integrated projects also make team building policies a must.
These include coordination meetings under various formats which are
an integral part of the management process.
A long established emphasis of CSD's administrative
procedures is the development of an effective system for self
regulation. In addition to the requirements of the regulatory
framework for non-profit organizations in Bulgaria, CSD is
establishing and applying its own internal rules designed to
introduce best international practices in NGO governance. These
cover administrative and financial management, recruitment,
accounting policies, etc.
Rules and regulations are updated annually
reflecting both changes in domestic legislation in Bulgaria and new
international models. In 2001, the Center for the Study of
Democracy was among the few nonprofit organizations in Bulgaria to
reregister under the new NGO legislation as a public benefit
organization. CSD was one of the leading organizations which
promoted the distinction between public benefit and private benefit
in the legislation, which entered into force in the beginning of
2001. For the public benefit organizations, the new law makes a
number of provisions for avoiding conflict of interest, independent
external control of the use of funds, stricter reporting rules,
etc. Regardless of the fact that the Center has been applying these
or similar procedures and undergoing independent external audit
since 1993, special training was organized for the CSD management
on the new requirements of the law.
CSD has been implementing best international
practices in accountability and transparency in the receipt and use
of funds for almost 10 years now. The financial report for the
preceding year - for 2001 audited by KPMG (their independent
opinion and CSD's financial statements follow) - is an integral
part of CSD's annual report. The Center works with a significant
number of development agencies and donors and it is crucial that
maximum financial transparency is ensured. "Behind the scenes" of
this effort is a very professional administration which has
established a well functioning coordination with the project
managers at CSD to produce complete, accurate and timely reports
for the various projects.
Investing time, effort and funds into maintaining
good management practices is important not only for CSD's own
activities. The Center has long been active in transferring this
expertise to other Bulgarian NGOs. In 2001, CSD's Financial Manager
was the lead consultant for the design and implementation of a
series of seminars for NGO managers on how to reach pre-audit level
under the international accounting standards. The seminar training
materials were later published and made available to the Bulgarian
NGO sector.
CSD was also instrumental in the development of the
volume Project Management Steps. It covers general issues
related to project management, allocation of resources, financial
aspects and control of spending, reporting, and monitoring and
evaluation. A special section provides practical examples.
The Center is among the leading organizations
involved in the improvement of the regulatory environment for NGOs
in Bulgaria. It provided expertise in the development of the
central registry for public benefit NGOs and designed the terms of
reference for the electronic version of the registry. CSD was also
part of the working group which develop the changes to the tax laws
regulating the non-profit sector, adopted in December 2001.
In 2001, CSD employed 52 staff of which 37
were professional and management, including part-time consultants,
and 15 were support personnel. The Center also works with a
significant number of external contributors.
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