Non-profit organisation Wikimedia Eesti has as its aim supporting of the collection, preservation and distribution of educational, scientific, cultural and historical data available under a free license, especially in Estonian and Võro languages and making more freely licensed information available about Estonia in other languages, as well as providing support to activities and projects of international non-profit organization Wikimedia Foundation.
The main activity of Wikimedia Eesti in year 2015 was supporting the improvement of the content of Estonian Wikipedia and bringing Estonia-related media content to Wikimedia Commons through various competitions, bees and training activities. As a direct result of the activity of Wikimedia Eesti nearly 700 articles in Estonian Wikipedia were added or significantly improved and more than 1400 pictures were published in Commons under a free license. Main expenses for such activities are expenses for prizes and various administrative costs. Wikimedia Estonia does not pay directly to collaborators on Wikipedia and other Wikimedia projects for their work.
A second important field of activity of Wikimedia Eesti in year 2054 was active participation on the international level of Wikimedia movement. Wikimedia Eesti organized Wikimedia CEE Meeting 2015 with 60 participants from 30 countries. In addition the seminar for Finno-Ugric Wikipedias was held in Estonia in year 2015. Wikimedia Eesti also participated actively on the international meetings of Wikimedia movement with the main cost article of traveling expenses. In year 2015 Wikimedia Eesti was presented with 3 representatives on the Wikimedia Conference in Berlin and on the biggest Wikimedia meeting Wikimania in Mexico City with 2 representatives. In addition Wikimedia Eesti was represented with one member on 2 smaller conferences in Russian federation, with one member on GLAM coordinators meeting in Paris and with one member on the meeting of EU policy group in Brussels.
In year 2015 Wikimedia Eesti received grants from Wikimedia Foundation to carry out its programmatic activities and cover administrative costs. Since the year 2015 funding from Wikimedia Foundation is in accordance with the fiscal year of Wikimedia Eesti.
Activities related to the contract and project created in the end of year 2013 with Estonian Ministry of Education and Research were continued. Although these activities were continued throughout the tear, the contract was ended in the end of year 2015 and for activities in year 2016 a new contract will be signed.
As a result in the end of fiscal year 2015 Wikimedia Eesti is in situation where financial claims exceed temporarily available financial resources, but the difference will be covered with final payment by Environmental Awareness Center and annual grant of Wikimedia Foundation.
The percentage of non-targeted funding in the financial sources of Wikimedia Eesti remains very small.
In year 2015 Wikimedia Eesti continued with full-time executive director and part-time assistant. At the same time important discussions were held regarding roles of the board members, which was supported by staff visit of the representatives of Wikimedia Foundation in September 2015.
Wikimedia Eesti continued its wide activity on various fields which were grouped in the annual plan in following manner: 1) work with community, 2) education program and 3) collaboration with possible partner organizations. In the end of year 2015 discussions were held to limit the extent of activity in order to increase the effectiveness of the chapter.
Wikimedia Eesti has increased collaboration with the international community and discussions with possible partners, which may have a positive effect on the future activities of the chapter. Collaboration related to education program will be continued with the Ministry of Education and Research, as well as University of Tartu.
As of the end of the year 2015 Wikimedia Eesti has 35 members.
In year 2015 Wikimedia Eesti continued with hired employees. Executive Director has termless contract and Wikimedia Eesti will rely in the financing of this position on the funding from Wikimedia Foundation. In August 2015 a termless contract with part-time assistant was signed.
In relation to education project 5 contracts with contractors were signed. Unfortunately the project did not progress according to the plan and as a result it was halted. There were significant drawbacks also related to the environmental awareness project and as a result in place of 2 trainers only one was employed and some of the activities have been shifted to year 2016. With the funding of Estonian Research Council a position to coordinate European Science Photo Competition was created and these activities continue in the first quarter of year 2016.
Wikimedia Eesti had 4 board members in the beginning of year 2015 and so it stayed throughout the year. Also there was no clear position of chairman in the board. During the year 2015 board members did not receive neither wage nor remarkable benefits in kind.
The 2015 Financial Statement has been composed on the basis of Estonian Accounting Standard. The main requirements of the Estonian Accounting Standard are presented in the Accounting Act, supplemented by the Guidelines of the Accounting Standards Board.
Any materially fixed, known, and potential liabilities are reflected in the balance.
In reflecting incomes and expenses the accrual method of accounting has been implemented. According to this principle, income and expenses will be presented as part of the reporting period they are related to, regardless of actual cash flows.
Financial statement has been composed in euros. Financial statement has been composed in the time period from the 1st February 2015 to 30th May 2015.
Cash in treasury and bank account balances are considered as cash and its equivalents in cash flow statement. Foreign exchange currency accounts are presented as of 31.12.2014 with the exchange rate of European Central Bank.
Income is presented on the basis of the accrual method of accounting.
Income from membership fees is presented for the period for which they are accounted for.
Received donations and subsidies (incl. assets from collections and targeted income) are accounted according to the following principles:
Non-targeted donations are depicted as income at the moment their accrual is practically certain (considering, if necessary, the period they have been paid for);
targeted donations and subsidies (incl. non-monetary donations and subsidies) are depicted on the basis of principles of targeted financing accounting as presented in Guide RTJ 12 (income is depicted in time periods where expenses for which the donations and subsidies have been allocated occur).
We have reviewed the annual accounts of non-profit Wikimedia Estonia, comprising: Balance sheet as of 31 December 2015, income statement, statement of changes in equity, and cash flow statement for the financial year ending on that date, as well as a summary of main accounting policies and other explanatory notes.
Responsibility of the management for financial statements
The management is responsible for ensuring that annual accounts are prepared and presented fairly and conform to Estonian Good Accounting Practice, and for any internal control the management deems necessary to ensure that the financial statements do not contain any significant misstatements, whether they be due to fraud or error.
Responsibility of the auditor
Our responsibility is to present a report of the annual accounts. The review was conducted in accordance with International Standard on Review Engagements (ISRE) (Estonia) 2400 (as amended) Historical financial statements review service. ISRE (Estonia) 2400 (as amended) requires us to present a report of whether we have become aware of anything that would cause us to believe that the financial statements as a whole do not, in all material respects, conform to the applicable financial reporting framework. According to this standard, we are also required to comply with relevant ethical requirements.
A review of financial statements in the sense of ISRE (Estonia) 2400 (as amended) is a limited assurance engagement. Various procedures are carried out for the review, in particular; this means making inquiries to the management and other persons within the entity (as appropriate) and analytical procedures, as well as evaluation of the evidence obtained.
Work volume required for the procedures performed during such a review is lower than is required for procedures performed according to international auditing standards. Therefore, we do not present an auditor’s opinion on those financial statements.
Basis for presenting a qualified review report
Accounting and internal control deficiencies identified in the organization during the review:
1. Business transactions are not documented and described in the accounting registers within a reasonable time after the business transaction has taken place in such a way that would guarantee timely submission of reports foreseen by the legislation (Accounting Act § 6);
2. Invoices are paid, but the signature of the person responsible, which confirms the business transaction, is missing (in § 7 (1), p. 7);
3. Invoices have not been given the relevant accounting code (AA § 7 (1), p. 8);
4. Remuneration payments have been made, but signed contracts are missing; although there is payroll, payroll documents are missing the signatures of the responsible person;
5. The signature of the person responsible is partly missing in the expenditure statements.
Qualified review report
According to the review, except for the impact of described circumstances in the paragraph concerning the basis for presenting a qualified review report, we did not become aware of anything that would cause us to believe that the financial statement does not represent in all significant aspects the financial state of the non-profit Wikimedia Estonia as of 31 December 2015 and the financial results and cash flows for the year ending on this date in conformance with the Estonian Good Accounting Practice.
Sworn Auditor Number 382
OÜ Pepleri Audiitorbüroo
Audit Provider's Activity Licence Number 129
Pepleri 32, 51010 Tartu
30 September 2016