On September 19, 2023, the Office of Sviatlana Tsikhanouskaya received the auditing company report following the financial audit of its activities. The report in Lithuanian is available at the following link: https://tsikhanouskaya.org/OST_auditas.pdf.
Below are the answers to key questions about the results of the financial audit of the Office of Sviatlana Tsikhanouskaya:
1) Who conducted the financial audit of Sviatlana Tsikhanouskaya’s Office? Can the conclusions be trusted?
The audit was conducted by the audit company MOORE Mackonis.
The company is independent from the audited organization. MOORE Mackonis operates in accordance with the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (“TBESV Code”) and the Law on the Audit of Financial Statements of the Republic of Lithuania, in particular its provisions relating to the audit in the Republic of Lithuania. The Company also complies with other ethical requirements related to the Law on Audit of Financial Statements of the Republic of Lithuania and the TBESV Code.
2) What information regarding Sviatlana Tsikhanouskaya’s Office activities was audited by the auditing company?
The company performed a comprehensive analysis of the financial documents and reports of Sviatlana Tsikhanouskaya’s Office for the period from its incorporation to December 31, 2022. Internal controls and accounting practices were also assessed.
3) What are the results of the audit?
The audit company did not identify any irregularities or misstatements.
4) What do the amounts shown in the audit report refer to?
The report shows cash inflows and outflows related to the activities of the Office of Sviatlana Tsikhanouskaya. Cash inflows to the Office's account have been received both from individuals and legal entities. Their personal information is not disclosed for security reasons.
The Office cooperates with many partner organizations. Their cash flows related to the joint activities are reflected in their reports and may include the expenses associated with the rent of premises, as well as remuneration for consultants and experts involved in the joint projects. Sviatlana Tsikhanouskaya’s international trips are often covered by the inviting parties.
5) Why did it take so long for the Office to undergo a financial audit?
The Office of Sviatlana Tsikhanouskaya was established as a legal entity on January 15, 2021. The Law of Lithuania does not require every organization to undergo audit (the criteria are specified in the Law of the Republic of Lithuania on Enterprise Accountability (Art. 24).
The Office made a decision to undergo an audit in response to a popular request. In January 2023, an inquiry was sent to MOORE Mackonis regarding an audit of the Office. The result of the audit was received on September 19, 2023.
6) When international organizations allocate funds intended for democratic transformations of Belarusian society, can the Office influence the decisions?
Sviatlana Tihanouskaya's Office cannot administer such funds or make decisions regarding their recipients, mechanisms, or conditions of their allocation. International aid to support democratic transformations in Belarus is allocated directly to non-profit organizations, including human rights, educational, cultural initiatives and projects, as well as independent media.
The Office of Sviatlana Tsikhanouskaya is convinced that a change in Belarus can be achieved only through joint efforts of democratic forces and civil society. Therefore, at meetings with international partners, Sviatlana Tsikhanouskaya and representatives of the Office call for assistance to all Belarusian initiatives and independent media working for the sake of democratic changes in Belarus.
7) What has the Office of Sviatlana Tsikhanouskaya achieved?
The Office of Sviatlana Tsikhanouskaya is one of the key organizations of the Belarusian democratic movement. The Office's priority is to support the activities of President-elect Sviatlana Tihanouskaya aimed at Belarusians inside the country and at the international community.
– The Office of Sviatlana Tsikhanouskaya, in cooperation with partners, has carried out a number of information and political campaigns and held several Conferences like the New Belarus Conference or the Conference of Belarusian Diaspora).
– The Office has organized Sviatlana Tsikhanouskaya’s working visits to dozens of countries and held hundreds of meetings and calls with partners and Belarusians inside the country. The international work of Sviatlana Tsikhanouskaya and her Office has allowed the issues faced by the people of Belarus to remain on the international agenda. Read more about the work of the Office on the official website https://tsikhanouskaya.org.
– In cooperation with the European Commission, a Comprehensive Plan of Economic Support for Democratic Belarus has been developed, which outlines a package of financing in the amount of €3 billion for the country's economy after the reforms launch.
– The draft Constitution of New Belarus has been prepared, which is undergoing public discussion and has already received positive reviews from international experts. A number of draft laws supplementing the Constitution have been developed.
– In cooperation with Belarusian human rights organizations, attorneys, and former lawyers, the Office's legal department has developed a draft Concept of restitution for victims of repression.
– In cooperation with experts and NGOs, the Office has prepared a draft New Belarus transition strategy, which is designed for a period of more than 5 years. It will soon be presented for public discussion.
– In cooperation with partner organizations, the Office has been helping Belarusians forced into exile as a result of repression. In different countries, the problems concerning the legalization of stay, issuance of documents, and access to the labor market have already been resolved.
8) How many people are employed at Sviatlana Tihanouskaya's Office?
Only a few people work for the Office of Sviatlana Tsikhanouskaya under a permanent labor contract. Most of the people the Office works with are on temporary contracts and are remunerated in proportion to the work done. The Office also has volunteers and non-staff consultants.
More information on the employees of the Office is not disclosed for security reasons.
9) Do the employees of Sviatlana Tihanouskaya's Office pay taxes, are their declarations available?
Employees and consultants of the Office pay taxes like any other person legally working in the Republic of Lithuania. They submit their declarations in accordance with the legislation of the Republic of Lithuania.
10) How does Sviatlana Tsikhanouskaya's Office handle criticism?
We appreciate criticism and suggestions that help us improve and work more efficiently. Everyone can directly contact the Office via the Telegram bot @AskOffice_Bot or email office@tsikhanouskaya.org. This is confidential and secure.
We see that among the critics are people who oppose Belarus' transition to democracy. We respect different opinions, but interference will not stop us.
We strive for greater transparency, as far as security rules allow for our employees, Office consultants, volunteers within the country, and partners. We are grateful to Belarusian businesses and citizens who provide financial support to democratic forces and civil society. We hope that such assistance will be regular and systematic.