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                    <text>ACLALS INTERNATIONAL (Belgium)
Financial Statements
June 30, 2009

�Table of Contents

Accountant’s Report
Balance sheet

Statement 1

Statement of Operations and Changes in Fund Balances

Statement 2

Statement of Cash Flows

Statement 3

Notes to Financial Statements

�Accountant’s Report
To the Members of ACLALS INTERNATIONAL

I have verified the statement of financial position of the ACLALS INTERNATIONAL (Belgium) as
at June 30, 2009, the statement of operations and changes in fund balances and statement of cash
flows for the year then ended. These financial statements are the responsibility of the association’s
members. My responsibility is to verify the pieces on which the accounts are built and their
conformity with the Belgian GAAP.

In common with many not-for-profit associations, the association derives revenue from grants,
donations and conference registrations the completeness of which is not susceptible of satisfactory
audit verification. Accordingly, my verification of these revenues was limited to the amounts recorded
in the records of the association and I was not able to determine whether any adjustments might be
necessary to revenues, excess of revenues over expenses, current assets and net assets.

In my opinion, except for the effect of adjustments, if any, which I might have determined to be
necessary had I been able to satisfy myself concerning the completeness of the revenues referred to in
the preceding paragraph, these financial statements present fairly, in all material respects, the financial
position of the association as at June 30, 2009 and the results of its operations and cash flows for the
year then ended, in accordance with Belgian generally accepted accounting principles.

Wilfried NIESSEN
Accountant

�ACLALS INTERNATIONAL (Belgium)
BALANCE SHEET
as at June 30, 2009

STATEMENT 1

General Fund
Year €
ASSETS
Current assets
Cash

21 467.78 €

21 467.78 €

LIABILITIES AND EQUITY (Fund balance)
Equity
Excess beginning of the year
Excess of the year

7 863.99 €
13,603.79 €
21 467.78 €

Approved by Chairperson

Date

The accompanying notes are an integral part of these financial statements.

Prior

�ACLALS INTERNATIONAL (Belgium)
STATEMENT OF OPERATIONS AND CHANGES IN FUND BALANCES
for the year ended June 30, 2009

STATEMENT 2

General Fund
Year €
REVENUES (Note 2)
CF Funding II 2007-2008
CF Funding I 2008-2009
Interest
Refunds of branch funding

14,753.18 €
12,404.00 €
27.17 €
1,630.51 €
28,814.86 €

EXPENSES
Regional branch funding
Travel costs
Membership to FILLM
Funding of conferences
Donation to MSF/Zimbabwe
Wreath
Postage
Proceedings Malta
Commonwealth Education Consortium
Bank charges

10,455.25 €
2,043.51 €
222.00 €
640.63 €
500.00 €
75.00 €
8.40 €
1,070.00 €
124.41 €
71.87 €
15,211.07 €

Excess (deficiency) of revenues over expenses
Fund balance, beginning of period
Fund balance, end of period

The accompanying notes are an integral part of these financial statements.

13,603.79 €
7,863.99 €
21,467.78 €

Prior

�ACLALS INTERNATIONAL (Belgium)
STATEMENT OF CASH FLOWS
for the year ended June 30, 2009

STATEMENT 3

General Fund
Year
Sources of cash
CF Funding II 2007-2008
CF Funding I 2008-2009
Interest
Refunds of branch funding

14,753.18 €
12,404.00 €
27.17 €
1,630.51 €
28,814.86 €

Uses of cash
Purchased services and executive expenses
Funding sent to regional branches
Other expenses

4 255.82 €
10,455.25 €
500.00 €
15,211.07 €

Excess (deficiency) of revenues over expenses
Cash balances, beginning of year
Cash balances, end of year

13,603.79 €
7 863.99 €
21,467.78 €

Prior

�The accompanying notes are an integral part of these financial statements.

ACLALS INTERNATIONAL (Belgium)
NOTES TO FINANCIAL STATEMENTS
June 30, 2009

1.

PURPOSE OF THE ORGANIZATION
ACLALS International is The Association for Commonwealth Literature and Language
Studies. It is a not-for-profit association organized to promote and coordinate
Commonwealth Literature Studies, organize seminars and workshops, arrange lectures by
writers and scholars, publish newsletters and hold a conference triennially. There are
operating chapters of ACLALS in Commonwealth countries worldwide.

2.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Fund Accounting
The association uses the unrestricted fund method of accounting for grants and donations. The
General Fund accounts for the organizations program delivery and administration activities.
Revenue Recognition
Revenue is in the form of grants from the Commonwealth Foundation under the headings
Program Grants and Core Grants, donations and grants from universities and other sources,
conference registrations and interest income. All revenue is recognized on receipt.
Foreign Currency Transactions
All amounts are stated in EURO.

_____________________________

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Financial Statements
June 30, 2009

�Table of Contents

Accountant’s Report
Balance sheet

Statement 1

Statement of Operations and Changes in Fund Balances

Statement 2

Statement of Cash Flows

Statement 3

Notes to Financial Statements

�Accountant’s Report
To the Members of ACLALS INTERNATIONAL

I have verified the statement of financial position of the ACLALS INTERNATIONAL (Belgium) as
at June 30, 2009, the statement of operations and changes in fund balances and statement of cash
flows for the year then ended. These financial statements are the responsibility of the association’s
members. My responsibility is to verify the pieces on which the accounts are built and their
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In common with many not-for-profit associations, the association derives revenue from grants,
donations and conference registrations the completeness of which is not susceptible of satisfactory
audit verification. Accordingly, my verification of these revenues was limited to the amounts recorded
in the records of the association and I was not able to determine whether any adjustments might be
necessary to revenues, excess of revenues over expenses, current assets and net assets.

In my opinion, except for the effect of adjustments, if any, which I might have determined to be
necessary had I been able to satisfy myself concerning the completeness of the revenues referred to in
the preceding paragraph, these financial statements present fairly, in all material respects, the financial
position of the association as at June 30, 2009 and the results of its operations and cash flows for the
year then ended, in accordance with Belgian generally accepted accounting principles.

Wilfried NIESSEN
Accountant

�ACLALS INTERNATIONAL (Belgium)
BALANCE SHEET
as at June 30, 2009

STATEMENT 1

General Fund
Year €
ASSETS
Current assets
Cash

21 467.78 €

21 467.78 €

LIABILITIES AND EQUITY (Fund balance)
Equity
Excess beginning of the year
Excess of the year

7 863.99 €
13,603.79 €
21 467.78 €

Approved by Chairperson

Date

The accompanying notes are an integral part of these financial statements.

Prior

�ACLALS INTERNATIONAL (Belgium)
STATEMENT OF OPERATIONS AND CHANGES IN FUND BALANCES
for the year ended June 30, 2009

STATEMENT 2

General Fund
Year €
REVENUES (Note 2)
CF Funding II 2007-2008
CF Funding I 2008-2009
Interest
Refunds of branch funding

14,753.18 €
12,404.00 €
27.17 €
1,630.51 €
28,814.86 €

EXPENSES
Regional branch funding
Travel costs
Membership to FILLM
Funding of conferences
Donation to MSF/Zimbabwe
Wreath
Postage
Proceedings Malta
Commonwealth Education Consortium
Bank charges

10,455.25 €
2,043.51 €
222.00 €
640.63 €
500.00 €
75.00 €
8.40 €
1,070.00 €
124.41 €
71.87 €
15,211.07 €

Excess (deficiency) of revenues over expenses
Fund balance, beginning of period
Fund balance, end of period

The accompanying notes are an integral part of these financial statements.

13,603.79 €
7,863.99 €
21,467.78 €

Prior

�ACLALS INTERNATIONAL (Belgium)
STATEMENT OF CASH FLOWS
for the year ended June 30, 2009

STATEMENT 3

General Fund
Year
Sources of cash
CF Funding II 2007-2008
CF Funding I 2008-2009
Interest
Refunds of branch funding

14,753.18 €
12,404.00 €
27.17 €
1,630.51 €
28,814.86 €

Uses of cash
Purchased services and executive expenses
Funding sent to regional branches
Other expenses

4 255.82 €
10,455.25 €
500.00 €
15,211.07 €

Excess (deficiency) of revenues over expenses
Cash balances, beginning of year
Cash balances, end of year

13,603.79 €
7 863.99 €
21,467.78 €

Prior

�The accompanying notes are an integral part of these financial statements.

ACLALS INTERNATIONAL (Belgium)
NOTES TO FINANCIAL STATEMENTS
June 30, 2009

1.

PURPOSE OF THE ORGANIZATION
ACLALS International is The Association for Commonwealth Literature and Language
Studies. It is a not-for-profit association organized to promote and coordinate
Commonwealth Literature Studies, organize seminars and workshops, arrange lectures by
writers and scholars, publish newsletters and hold a conference triennially. There are
operating chapters of ACLALS in Commonwealth countries worldwide.

2.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Fund Accounting
The association uses the unrestricted fund method of accounting for grants and donations. The
General Fund accounts for the organizations program delivery and administration activities.
Revenue Recognition
Revenue is in the form of grants from the Commonwealth Foundation under the headings
Program Grants and Core Grants, donations and grants from universities and other sources,
conference registrations and interest income. All revenue is recognized on receipt.
Foreign Currency Transactions
All amounts are stated in EURO.

_____________________________

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2019
The Auckland conference accrued a deficit of $3858.81 NZD
The outgoing ACLALS Executive engaged in fundraising to cover the deficit.
No funds were transferred to the new executive.
2020
Revenue
Grant from European ACLALS 2020: $282.14CAD
Grant from Canadian ACLALS 2020: $710.00CAD
Total: $992.14
Expenditures
Payment for external website support: $150
Registration of aclals.net domain $52.44
Website hosting (godaddy): $179.89
Commonwealth Consortium for Education Dues: $134.50
Total: $516.83
Balance: $475. 31
2021
Carry forward from 2020: $475.31
Revenue
Grants from Canadian ACLALS 2021: $500.00
Grant from European ACLALS 2021: $621.14
Total: $1596.45
Expenditures
Renewal of aclals.net domain: $52.44 CAD
Software licensing: $49.95 CAD
Shipping costs: $49.17 CAD
Dues to the Commonwealth Consortium for Education 2021: $131.50
Total: $283.06

�Balance: $1313.39
2022
Carry forward from 2021: $1313.39
Expenditures
Dues to the Commonwealth Consortium for Education: $118
Renewal of Website hosting and domain until May 2026: $620.68
Total: $738.68
Summary for the 2019-2022 term
Total Revenue $2113.28
Total Expenditures $1538.57
Operation Funds to Carry Forward to next Executive: $574.71 CAD

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