Regulations, 2012

L.N. 379 of 2012

VOLUNTARY ORGANISATIONS ACT

(CAP. 492)

Voluntary Organisations (Annual Returns and Annual Accounts)

Regulations, 2012

IN exercise of the powers conferred by paragraph (m) of sub-

article (1) of article 42 of the Voluntary Organisations Act, the

Minister of Justice, Dialogue and the Family, has made the following

regulations:-

The title of these regulations is the Voluntary Citation.

Organisations (Annual Returns and Annual Accounts) Regulations,

2012.

(Regulations 4 and 6)

Content and form of annual return

Purpose

1. The purpose of the annual return is to provide the Commissioner and

any interested persons with up to date information about the enrolled voluntary

organisation, its administrators and its activities, generally. It is important that the

exercise be qualitative in that the persons preparing the annual return must give a

true account of the facts.

Content and form

2. The content and form of the annual return with all the required

documents as attachments that each enrolled voluntary organisation shall file duly

filled with the Commissioner, is as follows

Contents and Form of Annual Return

Annual Return of

Name of Voluntary Organisation

for the twelve month period ending

VO number

Address

Postcode

Telephone number(s)

Fax number

E-mail address/es

Website

Name of Contact Person

Designation

Mobile/Telephone Number

FOREIGN OR

INTERNATIONAL

ORGANISATIONS

If the voluntary organisation is a foreign or international organisation, fill in

the details of the local representative. It must be ensured that the address that is

included is the address of the local representative in Malta.

Name / Surname

ID Card Number or Registration Number: .............................................................

Address

Postcode

Telephone number(s)

Mobile number

E-mail address/es

ORGANISATIONAL

CHART

Attach as Appendix A

The organisational chart must illustrate the organisational structure of the

enrolled voluntary organisation. It must contain a diagram of the different bodies

making up the enrolled organisation, an internal breakdown of the functions of

each body, and must indicate who the ultimate beneficial owner of the enrolled

voluntary organisation is.

The chart must depict the management and administrative structure of the

enrolled voluntary organisation, showing the responsibility of each administrative

board and any working group/s, the relationships of the administrative board/s and

any working group/s to each other, and the hierarchy of management and

administration

The organisational chart is also required to indicate who is responsible for the

day to day running of the voluntary organisation.

If the enrolled organisation has any employees and/or volunteers these details

must also be included in the organisational chart.

LIST OF THE

CURRENT

ADMINISTRATORS

Attach as Appendix B

The current list of the administrators of the enrolled voluntary organisation

The declaration should state - Names, Surnames, Nationalities, ID Numbers

(Passport number if the administrator does not have a local ID card), Residential

Address and Designations (Eg: President, Secretary etc.).

STATUTE -

documents

amending the statute

Attach as Appendix C

Has the statute of the voluntary organisation been amended in the period

covered by this annual return?

YES

NO

If the answer to the above question is 'Yes' please attach any documents

amending the statute and/or a revised and updated certified copy of the statute

which shall consolidate therein all other changes made in the organisation until

such date.

MEMBERSHIP

(applies only to associations)

Number of registered members with

the organisation at this annual

return

Members here refers to those members who have a right to vote at the

General Meetings of the voluntary organisation. A list of names and surnames of

members complete with addresses and identity card numbers is to be retained by

the voluntary organisation and may be requested by the Commissioner for

Voluntary Organisations or his representative at any time.

ANNUAL REPORT

Attach with this annual return a signed copy of the annual report (k/a

Administration Report or Activity Report) as Appendix D

ANNUAL ACCOUNTS

Attach with this annual return a signed copy of the annual accounts of the

voluntary organisation as Appendix E

STATEMENT OF ACCOUNT

FOR PUBLIC COLLECTIONS

Content and form of statement of account for public collections

Purpose

1. A statement of account regarding a public collection made must be

prepared by an enrolled voluntary organisation to enhance transparency in the

activities undertaken and in the events organised by enrolled voluntary

organisations to make public collections.

Content and form of statement of account

2. The duly filled statement of account that an enrolled voluntary

organisation shall file with the Commissioner shall contain the content and be in

the form indicated hereunder.

Statement of account

Name of voluntary organisation

VO number

Date of statement

1. Details regarding event organised or activity performed

(a) Type of event and/or activity

(b) Period during which / date when the

event took place and/or the activity was

performed

(c) Place where event took place and/or

activity was performed

2. Proceeds of Collection

Amount

(a) As per list of collectors and

respective amounts attached hereto

(b) From other sources (indicating the

sources)

(c) Donations, as in list attached hereto

3. Expenses

Amount

(a) Printing and stationery

(b) Postage

(c) Advertising

(d) Remuneration

(e) Other expenditure

4. Disposal of Balance

(Give particulars including name

of

beneficiaries and amounts)

Name of beneficiary

Amount

A minimum of two signatures of administrators is required

Name of administrator

Signature of administrator

Name of administrator

Signature of administrator

Declaration of Completeness and Correctness.

I hereby confirm that the details provided, including the attached

Appendices, are complete and truthful as to their contents.

Signature of administrator

Name of administrator

Date

Enclosures*

Appendix A - Organisational chart

Appendix B – List of the current administrators

Appendix C – Documents amending the statute (if applicable)

Appendix D - Annual report

Appendix E – Annual accounts

Appendix F - Statement of Accounts for Public Collections (if

applicable)

*Tick documents enclosed

(1)

In these regulations unless the context otherwise Interpretation.

requires

"accountant" shall have the same meaning as assigned to it in

the Accountancy Profession Act. Such person shall not be an Cap. 281.

administrator, a member or an employee of the enrolled voluntary

organisation for which he is drawing up and signing the accounts;

"the Act" means the Voluntary Organisations Act;

"administrator" shall have the same meaning as assigned to it by

the Act when used in the context of voluntary organisations;

"auditor" shall have the same meaning as assigned to it in the

Accountancy Profession Act. This person shall not be an Cap. 281.

administrator, a member or an employee of the enrolled voluntary

organisation the accounts of which he is auditing;

"Category 1 enrolled voluntary organisations" means those

enrolled voluntary organisations whose annual revenue does not

exceed or is equal to twenty thousand euro (€ 20,000) subject to the

accounts threshold adjustments laid down in Schedule 5;

"Category 2 enrolled voluntary organisations" means those

enrolled voluntary organisations whose annual revenue exceeds

twenty thousand euro (€ 20,000) but does not exceed or is equal to

two hundred thousand euro (€ 200,000) subject to the accounts

threshold adjustments laid down in Schedule 5;

"Category 3 enrolled voluntary organisations" means those

enrolled voluntary organisations whose annual revenue exceeds two

hundred thousand euro (€ 200,000) subject to the accounts threshold

adjustments laid down in Schedule 5;

"the Commissioner" shall have the same meaning as assigned to

it in the Act;

"enrolled voluntary organisation" means

a

voluntary

organisation that is enrolled in terms of the Act;

"expenses" means the ordinary expenses for the administration

of the voluntary organisation and any expenses incurred in

fundraising activities but shall not include payments and expenditure

made to donees or applied for the benefit of the goals and purposes of

the voluntary organisation pursuant to its objects;

"financial period" means a period of one year or as specified in

Schedule 5;

"prescribed" means the form which may be prescribed by a

special law governing the form in relation to a relevant legal form of

organisation and when no such prescription is made, the forms in

Schedules 7 and 8;

"revenue" means any income, donations, grants and any other

funds raised through activities or fundraising that are received by the

voluntary organisation in the relevant financial period, net of

expenses which are directly related or connected to the income,

donations or grants;

"the Second Schedule" means the Second Schedule to the Civil

Code;

"statute" means the statute of an organisation or the equivalent

documents and, in case of a trust, the trust deed, as it may be amended

from time to time;

"Tribunal" means the Administrative Review

Tribunal

established by article 5 of the Administrative Justice Act;

"voluntary organisation" shall have the same meaning as

assigned to it in the Act;

"volunteer" shall have the same meaning as assigned to it in the

Act;

"VO number" means the number allocated to a voluntary

organisation by the Commissioner upon enrolment.

(2) Terms used in these regulations and which are not defined

shall have the same meaning as that assigned to them in the Act or in

the Second Schedule.

(Regulation 4)

Content and form of annual accounts

Purpose

1. The principal aim of the requirement to prepare annual accounts is to

enhance transparency in the activities undertaken by enrolled voluntary

organisations. In this way, enrolled voluntary organisations demonstrate their

responsibility towards legislative and policy support, public generosity and help

guard against misuse.

Accounts can be very technical documents which are not easily understood

by the general public. It is for this reason that accounts should be prepared in a

user friendly format which can easily be understood by the average person.

The accounts should highlight the methods adopted to ensure that all income

and expenditure is properly recorded and that there is transparency with regards to

any benefits, expenditure, and remuneration or reasonable honorarium, received

directly or indirectly by persons involved in an enrolled voluntary organisation and

persons supporting the purposes of an enrolled voluntary organisation.

Since the public is primarily concerned with the manner in which donated

funds are utilised by enrolled voluntary organisations, it is critical that the accounts

indicate fully the sums received, the sums disbursed and how they have been spent.

The accounts of an enrolled voluntary organisation must be sensitive to the

fact that the enrolled voluntary organisation is non-profit making and may carry

out a social purpose and is dependent on donations and voluntary grants. If an

enrolled voluntary organisation engages in public or other collections it is subject

to much greater levels of disclosure and is far more accountable because it has

been afforded public trust.

Content and form of annual accounts

2. The level of annual accounts which each enrolled voluntary

organisation shall have to file with the Commissioner will depend on the amount

of its annual revenue. It will depend on whether the enrolled voluntary

organisation is a Category 1 enrolled voluntary organisation, a Category 2 enrolled

voluntary organisation, or a Category 3 enrolled voluntary organisation.

(a) Category 1 enrolled voluntary organisations

Basis of accounting - Cash basis

The duly filled annual accounts that Category 1 enrolled voluntary

organisations shall file with the Commissioner shall be cash basis accounts and

shall contain the content and be in the form indicated hereunder.

Details of the income and expenditure should be given for every fund raising

event and/or activity with the proceeds transferred to the income and expenditure

account.

Name of voluntary organisation

VO number

Year ended

Income

€

Donations received

Interest on fixed deposit accounts

Interest on savings accounts

Interest/dividends on investments

Membership fees

Proceeds from sale of fixed assets

Rents receivable

Sponsorships received

Fund Raising Event/Activity 1 – net

Fund Raising Event/Activity 2 – net

Fund Raising Event/Activity 3 – net

Fund Raising Event/Activity 4 – net

Fund Raising Event/Activity 5 – net

Fund Raising Event/Activity 6 – net

Other income

Total income

Expenditure

Advertising

Annual registration fees

Cleaning and consumables

Conferences and training

Insurance - motor vehicle

Insurance – other

Internet

Licences

Mobile expenses

Postages

Professional fees (accountants, lawyers etc)

Rent

Repairs and maintenance – equipment

Repairs and maintenance - motor vehicle

Repairs and maintenance - office/buildings

Salaries

Stationery and printing

Subscriptions

Telephone

Travelling – Foreign

Travelling – Local

Wages

Water and Electricity

Website expenses

Expense 1

Expense 2

Other expenses

Total expenditure

Excess of Income over Expenditure

Excess of Expenditure over Income

Funds movement

At beginning

Movements

At end of

of the year

for year

year

€

€

€

Cash in hand/petty cash

Current accounts

Savings accounts

Fixed Deposit accounts

Malta Government Stocks

Shares - Local

Other local investments

Foreign investments

The accounts have been approved by the members at the Annual/Bi Annual

General Meeting held on ..................................................................

Administrator

Administrator

Signature

Signature

Name of Administrator

Name of Administrator

Date: ...............................

(b) Category 2 enrolled voluntary organisations

Basis of accounting - cash basis or accrual

Category 2 enrolled voluntary organisations may choose to draw up, either

cash basis accounts or accrual accounts.

The choice shall be made by the enrolled voluntary organisation but this

should be clearly displayed in the accounts.

The duly filled accounts that Category 2 enrolled voluntary organisations

shall file with the Commissioner are those shown in the case of Category 1

enrolled voluntary organisations in sub-paragraph (a) of paragraph (2) of Schedule

2 if they opt for cash basis accounts. These cash basis accounts shall be filed

together with a balance sheet and shall also be signed by an accountant.

(c) Category 3 enrolled voluntary organisations

Basis of accounting - accrual

Category 3 enrolled voluntary organisations shall prepare their accounts on

an accrual basis.

No Category 3 enrolled voluntary organisations may prepare their accounts

on a cash basis unless there are proper reasons for the requirement to use the cash

basis and this is approved in writing by the Commissioner.

The accounts which Category 3 enrolled voluntary organisations should

submit to the Commissioner are audited accounts compiled under the International

Financial Reporting Standards (IFRSs) duly audited by an auditor.

(1)

These regulations shall be binding on all enrolled Applicability of

voluntary organisations. They shall not be binding on voluntary regulations.

organisations which are not enrolled but shall serve as non-binding

guidelines to their administrators seeking better governance standards

for all voluntary organisations.

(2) Where an organisation which is not enrolled is first granted

a certificate of enrolment upon enrolment, these regulations shall

apply with effect from the commencement of the financial period

starting immediately after the date of enrolment. For the purposes of

first enrolment, the Commissioner shall receive annual reports and

annual accounts of the organisation in the form in which they have

been prepared. The Commissioner shall receive such annual accounts

even if not in compliance with regulation 5.

(3) On enrolment, the administrators shall confirm with the

Commissioner by means of a declaration in writing signed by one of

the administrators that they are aware of the obligations of the

voluntary organisation under these regulations which shall apply with

effect from the date of enrolment.

(4) (a)

In the case of voluntary organisations which are

enrolled, these regulations shall prevail over any regulations

establishing the form and content of annual reports and annual

accounts and methods of review which may apply in terms of the

Second Schedule or in terms of any other law which may be

applicable to the particular legal form of an organisation.

(b)

The annual report and annual accounts prepared by

an enrolled voluntary organisation in accordance with these

regulations shall be deemed to be compliant with any requirements

relating to annual reports and annual accounts laid down in the

Second Schedule and any regulations made thereunder or under any

other law which may be applicable to the particular legal form of an

organisation, in such manner that an enrolled voluntary organisation

shall not be required to prepare any additional annual reports and

annual accounts for the purposes of the Second Schedule and any

regulations made thereunder or for the purposes of any other law

which may be applicable to the particular legal form of an

organisation. In such cases a copy of the annual report and annual

accounts certified by the Commissioner’s officers shall be transmitted

by the enrolled voluntary organisation to the Registrar for Legal

Persons or other registrar, if any, who shall file such copy in the

relevant register.

(c)

The enrolled voluntary organisation which is

registered as a legal person with the Registrar for Legal Persons shall

transmit a copy of the annual report and annual accounts to the

relevant registrar as aforesaid within fifteen days from the day on

which they are filed with the Commissioner.

(5) A voluntary organisation which is registered as a legal

person with the Registrar for Legal Persons but which is not enrolled

shall not qualify for the exemption in sub-regulation (4) from the

provisions of the Second Schedule and any regulations made

thereunder and shall be bound to comply fully with the Second

Schedule and any regulations made thereunder.

(Regulations 4 and 9)

Review procedures

1. The Commissioner has the right to appoint any qualified person to

scrutinise or draw up a report on the accounts of any enrolled voluntary

organisation when he deems fit. This shall be without any pre-notice.

2. The Commissioner shall on a sample and roster basis engage qualified

persons to conduct a random check on the cash basis accounts of Category 1

enrolled voluntary organisations and Category 2 enrolled voluntary organisations,

where the Category 2 enrolled voluntary organisations prepare accounts on a cash

basis, and to report accordingly.

3. The responsibility and cost of the reviews in paragraphs 1 and 2 of this

Schedule shall be borne by the Commissioner.

(1)

Enrolled voluntary organisations shall prepare an

annual return with the content and in the form laid down in Schedule

1. (2) The annual return shall include a statement on the number

of members as at the date of the annual return and the following

documents as attachments to it

(a)

an organisational chart;

(b)

a copy of the annual report which shall be

authenticated by one administrator;

(c)

a copy of the annual accounts which shall be

authenticated by two administrators and shall be drawn up in

accordance with the requirements laid down in Schedule 2;

(d)

a statement of account relative to any event

organised and/or activity performed to make public collections

which shall be drawn up in accordance with the requirements

laid down in Schedule 3.

(Regulations 10 and 12)

Period of coverage of annual return, date of filing of annual return

and financial period of annual accounts

Period of coverage of annual return

1. (1)

The annual return for enrolled voluntary organisations shall

cover a calendar year from 1st January to 31st December of each year

Provided that

(a)

if a voluntary organisation was enrolled between 1st January

and 30th September of any year, then it shall file the annual return normally

(for the first year only) but covering a period of less than twelve months

since its enrolment;

(b)

if a voluntary organisation was enrolled between 1st October

and 30th December of any year, then it shall file the annual return up to the

December following the year of enrolment (for the second year only) for a

period over twelve months but not exceeding fifteen months.

Date of filing of annual return

(2) The annual return and all the required documents as attachments of

(a)

Category 1 enrolled voluntary organisations shall be filed by not

later than 15th March of the following year;

(b)

Category 2 enrolled voluntary organisations shall be filed by not

later than 30th April of the following year;

(c)

Category 3 enrolled voluntary organisations shall be filed by not

later than 31st August of the following year.

Financial period of annual accounts

2. The annual accounts of all enrolled voluntary organisations are to be

drawn up for a financial period commencing on 1st January and ending on 31st

December of each year. Those enrolled voluntary organisations which need to

change the financial period shall request permission from the Commissioner to

affect such change and shall provide an explanation as to why the change is

necessary. The Commissioner, in such instances, shall write to the enrolled

voluntary organisation concerned to indicate whether or not he approves such

change and to inform the enrolled voluntary organisation of the due date of filing

of the annual return with all the required documents as attachments.

All voluntary organisations shall keep an updated list of

members in a register of members. It shall not be required that the list

of members of an organisation be submitted with the annual return

but the Commissioner may request in writing such a list signed by

two administrators to be submitted to him and upon such demand the

administrators shall submit the said list to the Commissioner within

fifteen days from when they receive the request.

(Regulation 11)

Accounts threshold adjustments

1. A Category 1 enrolled voluntary organisation shall automatically

convert into a Category 2 enrolled voluntary organisation when the revenue of the

enrolled voluntary organisation exceeds twenty thousand euro (€ 20,000) for three

consecutive calendar years but does not exceed or is equal to two hundred

thousand euro (€ 200,000). When this happens the enrolled voluntary organisation

shall inform the Commissioner in writing within fourteen days from the day on

which this comes to the enrolled voluntary organisation’s knowledge.

2. A Category 2 enrolled voluntary organisation shall automatically

convert into

(a)

a Category 1 enrolled voluntary organisation when the revenue

of such enrolled voluntary organisation does not exceed twenty thousand

euro (€ 20,000) for three consecutive calendar years. When this happens the

enrolled voluntary organisation shall inform the Commissioner in writing

within fourteen days from the day on which this comes to the enrolled

voluntary organisation’s knowledge;

(b)

a Category 3 enrolled voluntary organisation when the revenue

of such enrolled voluntary organisation exceeds two hundred thousand euro

(€ 200,000) for three consecutive calendar years. When this happens the

enrolled voluntary organisation shall inform the Commissioner in writing

within fourteen days from the day on which this comes to the enrolled

voluntary organisation’s knowledge.

3. A Category 3 enrolled voluntary organisations shall automatically

convert into a Category 2 enrolled voluntary organisation when the revenue of the

enrolled voluntary organisation does not exceed two hundred thousand euro (€

200,000) for three consecutive calendar years. When this happens the enrolled

voluntary organisation shall inform the Commissioner in writing within fourteen

days from the day on which this comes to the enrolled voluntary organisation’s

knowledge.

Enrolled voluntary organisations shall draw up a statement

of account relative to any event organised and/or the activity

performed to make public collections in accordance with the

requirements laid down in Schedule 1 and shall submit the same as an

attachment to the annual return.

(Regulation 7)

Notification of changes among administrators of an enrolled voluntary

organisation or any change of the representative resident in Malta

of the enrolled voluntary organisation where such organisation

is a foreign or international organisation

Date: ...................................

VO number: .....................................

Name of voluntary organisation: ..............................................................

Delivered by: ........................................

To the Commissioner for Voluntary Organisations

..................................................................................................... (name of enrolled

voluntary organisation)

hereby gives notice in accordance with regulation 7 of the Voluntary Organisations

(Annual Returns and Annual Accounts) Regulations, 2012 that

Effective Date of Change: ..............................................

Signature of Administrator

Name of Administrator

It shall be the duty of the administrators of the enrolled Changes among

voluntary organisation to report to the Commissioner any changes administrators.

among administrators of the enrolled voluntary organisation or any

change of the representative resident in Malta of the enrolled

voluntary organisation where such organisation is a foreign or

international organisation, within fourteen days from the date of the

affected change using the prescribed form.

(Regulation 8)

Notification of amendments and additions made to the statute

of an enrolled voluntary organisation

Date: .........................................

VO number: ......................................

Name of voluntary organisation: ..................................................................

Delivered by: .......................................

To the Commissioner for Voluntary Organisations

...................................................................................................... name of enrolled

voluntary organisation

hereby gives notice in accordance with regulation 8 of the Voluntary Organisations

(Annual Returns and Annual Accounts) Regulations, 2012 that

Effective Date of Change: ..............................................

Signature of Administrator

Name of Administrator

€1.98

(1)

An enrolled voluntary organisation may amend or Alterations and

add to its Statute and any change of its officers in accordance with the additions

statute.

statute.

(2) It shall be the duty of the administrators of any enrolled

voluntary organisation, which is not registered as a legal person in

terms of the Second Schedule of the Civil Code, to deliver to the Cap. 16.

Commissioner, within fourteen days after the date of the written

resolution or decision, for registration the following

(a)

a copy of any written resolution or decision of the

appropriate body or person of the enrolled voluntary

organisation whereby the statute is amended, together with a

copy of any documents amending the statute authenticated by a

Notary in the case of a public deed and by one administrator in

other cases, if any;

(b)

a revised and updated certified copy of the statute

to be authenticated by a Notary in the case of a public deed and

by one administrator in other cases which shall consolidate

therein all other changes made in the enrolled voluntary

organisation until such date, including any changes effected to

date among the administrators of the enrolled voluntary

organisation or any change of the representative resident in

Malta of the enrolled voluntary organisation, where such

organisation is a foreign or international organisation.

(3) Where the organisation is registered as a legal person in

terms of the Second Schedule of the Civil Code, the administrators Cap. 16.

shall, within the said fourteen days, file a copy of any notifications to

the Public Registry with the Commissioner so as to ensure that the

Commissioner is kept up to date with developments in the

organisation.

(4) Any amendment or addition to the statute of an enrolled

voluntary organisation referred to in sub-regulation (2) shall not take

effect, unless and until it is registered as provided in sub-regulation

(2) using the prescribed form.

(5) The administrators of any enrolled voluntary organisation

shall be responsible for ensuring that any amendments or additions to

the statute of the voluntary organisation, are correct, complete and in

full compliance with the Act, these regulations and any other law or

regulation that may apply from time to time.

(6) All voluntary organisations shall, within fourteen days,

notify the Commissioner of any changes in the administrators or

resident representative of the organisation, as the case may be,

notwithstanding the notification of the same at the Public Registry in

terms of the Second Schedule of the Civil Code. If for any reason the

change in administrators or resident representative is not notified as

aforesaid to the Commissioner, the persons who appear as

administrators in the records of the Commissioner shall remain

accountable to the Commissioner until such time as the change is

notified.

The accounts of an enrolled voluntary organisation shall be

subject to such review procedures as are specified in Schedule 3.

Enrolled voluntary organisations shall prepare annual

returns for the period of coverage, file such annual returns on

particular dates and shall prepare annual accounts for financial

periods specified in Schedule 4.

The accounting thresholds for enrolled

voluntary

organisations may be adjusted as specified in Schedule 5.

The Commissioner shall be empowered to take all the

necessary measures against defaulting enrolled voluntary

organisations which include the following

(a)

if after the lapse of sixty days from the due date of

filing mentioned in Schedule 4, an enrolled voluntary

organisation has not yet filed the annual return with all the

required documents as attachments, the Commissioner shall

send a written warning to the administrators regarding the

default and shall provide the administrators with an opportunity

to explain the reason or reasons for the delay and may thereafter

set a new deadline for filing if the reason or reasons given are

valid;

(b)

should the administrators in paragraph (a) not

provide any valid reason for the breach or fail to observe a new

deadline set by the Commissioner for filing if any such reason is

valid, the Commissioner shall be empowered to apply to the

Tribunal with any or all of the following requests

(i) to prohibit public collections until the annual

return with all the required documents as attachments, are

filed;

(ii) to

request

the

disqualification

of

the

administrators;

(iii) if the breach is not remedied within nine

months, to cancel the enrolment of the voluntary

organisation in accordance with article 19 of the Act.

The Voluntary Organisations (Annual Returns and Annual Revocation.

Accounts) Regulations, 2012 are hereby revoked without prejudice to L.N. 73 of 2012.

anything done or omitted to be done thereunder.