Remarks of the Auditor for the year 2009

The budgetary calculation of the European Spas Association for the fiscal year 2009 was checked
by the treasurer Patrick L. Duruz and the General Secretary Joachim Lieber on the 30.04.2010 in
Bale and controlled by the auditor together with the Secretary General on the 04.05.2010 in Baile Felix (RO).
There were no objections during the audit. As it was in 2008, the fiscal year 2009 was closed up
with a minus, but only of 3.435, 75€. There were expenditures in the amount of 151.927,10 € +
3.357,33 € (for EUROPESPA) = 155.284,43 € and returns of 148.009,18 € + 3.839,50 € (for
EUROPESPA) = 151.848,68 €.
The loss from the year 2008 of 6.007,28 € including the contributions, that have not been
transferred in time of 3.900,00 €, the total loss is fixed at the sum of 5.543,03 €.
The result is due to the fact that most of the members paid the full amount of their annual
contribution on time. On the other hand from Greece is missing 13.860,00 € of the contribution for the last 4 years, which had to been booked as reduction of value in the budgetary calculation for 2009. In this case I want to recommend, to exclude the Hellenic Spas Association from the ESPA.
Furthermore the Hungarian Spas Association has still debts of 3.600,00 € from the year 2008 and
the Serbian Spas Association has debts of 3465,00 € too from 2008.
It should be kept in mind that this result is caused by efficient managing of the budget and
complying with the planning most parts of the foreseen budget.
Inferior expenses in the part of personal costs of 10.753,40 € compensate exceeded expenses in
the part of rental costs of 5.997,20 € (ESPA had – due to unforeseen reasons - to change the
appartment and the legal seat/office of the association after 15 years). There were further
exceeded expenses for general expenses on printing costs (61200) of 2.177,35 € because of the
new ESPA image broshure, which was published in March 2009. Finally, exceeded expenses were
done in the position 61460 (annual congresses, events, trade shows) because ESPA together with the regional Spas Association of Brandenburg (D) organised the „1.International Peat Conference“at the end of March 2009 in Bad Saarow (D) of 3.175,82 €. The costs for representation were slightly overdrawn amounting to 269,14 €. All the other budgetary positions were kept respectively clearly fell below.
In regards to this financial situation the auditor recomend to retain the restrictive policy of
expenses managed by the tresaurer and Secretary General. In conclusion the auditor refer that
strict and correct payment of membership fees is an essential condition in order to continue with
all the activities of ESPA and keeping up of the office in Bruxelles.
On the base of given documentation and results of the control account the auditor is proposing to grand the approval of bills for the year 2009 to the Board.
Baile Felix, 04.05.2010
João Barbosa