{"id":11333,"date":"2023-06-12T15:19:47","date_gmt":"2023-06-12T13:19:47","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=11333"},"modified":"2023-06-12T15:19:50","modified_gmt":"2023-06-12T13:19:50","slug":"vyrocni-zprava-pro-neziskovou-organizaci","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/vyrocni-zprava-pro-neziskovou-organizaci\/","title":{"rendered":"V\u00fdro\u010dn\u00ed zpr\u00e1va pro neziskovou organizaci"},"content":{"rendered":"<h2>Co je v\u00fdro\u010dn\u00ed zpr\u00e1va a jak\u00e9 jsou jej\u00ed n\u00e1le\u017eitosti?<\/h2>\n<p>V\u00fdro\u010dn\u00ed zpr\u00e1va je ucelen\u00fd dokument poskytuj\u00edc\u00ed informace o neziskov\u00e9 organizaci. C\u00edlem je komplexn\u011b a vyv\u00e1\u017een\u011b informovat o v\u00fdkonnosti spole\u010dnosti, o jej\u00ed \u010dinnosti a hospod\u00e1\u0159sk\u00e9 situaci. Je n\u00e1strojem pro vlastn\u00ed prezentaci, proto\u017ee se jedn\u00e1 o ide\u00e1ln\u00ed zp\u016fsob zd\u016frazn\u011bn\u00ed dosa\u017een\u00fdch v\u00fdsledk\u016f, tedy prezentovat sv\u016fj \u00fasp\u011bchem.<\/p>\n<p>M\u011bla by obsahovat z\u00e1kladn\u00ed informace o organizaci, kontakty a organiza\u010dn\u00ed strukturu. D\u00e1le pak informace prokazuj\u00edc\u00ed napln\u011bn\u00ed posl\u00e1n\u00ed, tedy nab\u00eddku slu\u017eeb, popis realizovan\u00fdch \u010dinnost\u00ed \u010di projekt\u016f a\u0165 se jedn\u00e1 o ji\u017e uskute\u010dn\u011bn\u00e9 nebo pr\u00e1v\u011b prob\u00edhaj\u00edc\u00ed. Z\u00e1rove\u0148 s\u00a0informacemi o \u010dinnosti je t\u0159eba uv\u00e9st informace o zp\u016fsobu sledov\u00e1n\u00ed indik\u00e1tor\u016f prokazuj\u00edc\u00ed intenzitu u\u017e\u00edv\u00e1n\u00ed poskytovan\u00fdch slu\u017eeb. Z\u00e1rove\u0148 je vhodn\u00e9 uv\u00e9st informace i o kontrole neziskov\u00e9 organizace kontroln\u00edm org\u00e1nem, z\u00edsk\u00e1n\u00ed certifik\u00e1tu nebo ocen\u011bn\u00ed. V\u00fdro\u010dn\u00ed zpr\u00e1va je ide\u00e1ln\u00edm zp\u016fsobem, jak ozn\u00e1mit okam\u017eiky \u00fasp\u011bchu.<\/p>\n<p>V\u00fdro\u010dn\u00ed zpr\u00e1va je komunika\u010dn\u00edm n\u00e1strojem poskytuj\u00edc\u00ed prostor ve\u0159ejn\u011b pod\u011bkovat v\u0161em don\u00e1tor\u016fm, sponzor\u016fm a d\u00e1rc\u016fm. Samoz\u0159ejm\u011b je t\u0159eba m\u00edt na pam\u011bti, \u017ee v\u00fdznamn\u00ed d\u00e1rci by m\u011bli b\u00fdt jmenov\u00e1n\u00ed jednotliv\u011b v\u010detn\u011b v\u00fd\u0161e podpory-daru. \u010casto se ve v\u00fdro\u010dn\u00ed zpr\u00e1v\u011b uv\u00e1d\u00ed pouze logo don\u00e1tora \u010di don\u00e1tor\u016f. Pakli\u017ee d\u00e1rce nebude souhlasit se zve\u0159ejn\u011bn\u00edm \u010d\u00e1stky, je t\u0159eba p\u0159\u00e1n\u00ed d\u00e1rce respektovat.<\/p>\n<p>V\u00fdro\u010dn\u00ed zpr\u00e1va obsahuje informace o hospoda\u0159en\u00ed s\u00a0finan\u010dn\u00edmi prost\u0159edky. Tyto informace poskytuje prost\u0159ednictv\u00edm \u00fa\u010detn\u00ed z\u00e1v\u011brky, tedy rozvahy spole\u010dn\u011b s\u00a0v\u00fdkazem zisku a ztr\u00e1t a p\u0159\u00edlohou. Je-li organizace auditovan\u00e1, pak je sou\u010d\u00e1st\u00ed tak\u00e9 zpr\u00e1va auditora. P\u0159ehled o p\u0159\u00edjmech organizace je vhodn\u00e9 prezentovat pro v\u011bt\u0161\u00ed p\u0159ehlednost formou graf\u016f zobrazuj\u00edc\u00ed p\u0159\u00edjmy organizace, kter\u00e9 mohou tvo\u0159it dotace, granty, dary, p\u0159\u00edjmy z\u00a0vlastn\u00ed \u010dinnosti.<\/p>\n<h2>Struktura v\u00fdro\u010dn\u00ed zpr\u00e1vy<\/h2>\n<p>V\u00fdro\u010dn\u00ed zpr\u00e1va nem\u00e1 stanovenou strukturu. M\u016f\u017ee se jednat o form\u00e1t prezentace \u010di textov\u00e9ho dokumentu. Je zde tedy dostatek prostoru pro rozhodnut\u00ed organizace. Nicm\u00e9n\u011b by m\u011bla odpov\u011bd\u011bt na z\u00e1kladn\u00ed ot\u00e1zky: Kdo? Co? Jak?<\/p>\n<p>V\u00fdro\u010dn\u00ed zpr\u00e1va m\u00e1 p\u0159i pohledu zcela jasn\u011b identifikovat organizaci, proto je vhodn\u00e9 ob\u00e1lku doplnit fotografi\u00ed zobrazuj\u00edc\u00ed gros \u010dinnost. P\u0159ed obsah je mo\u017en\u00e9 vlo\u017eit harmonogram v\u00fdznamn\u00fdch ud\u00e1lost\u00ed (\u010dinnost\u00ed), kter\u00e9 organizace realizovala \u010di, kter\u00fdm \u010delila. N\u00e1sledn\u011b je vhodn\u00e9 vlo\u017eit obsah, by\u0165 nemus\u00ed b\u00fdt v\u00fdro\u010dn\u00ed zpr\u00e1va obs\u00e1hl\u00e1 pln\u00ed obsah svoji z\u00e1kladn\u00ed \u00falohu \u2013 p\u0159ehlednost textu.<\/p>\n<p>Odpov\u011b\u010f na ot\u00e1zku <strong>Kdo?<\/strong> by m\u011bla zahrnovat <em>\u00favodn\u00ed slovo \u0159editele \u010di statut\u00e1rn\u00edho z\u00e1stupce<\/em>, kter\u00e9 by m\u011blo velice stru\u010dn\u011b shrnout uplynul\u00fd rok organizace. V\u00fdzvy, kter\u00e9 bylo t\u0159eba p\u0159ekonat, pod\u011bkovat v\u0161em zam\u011bstnanc\u016fm organizace a z\u00e1rove\u0148 zd\u016fraznit siln\u00e9 str\u00e1nky organizace, p\u0159\u00edle\u017eitosti a hrozby, je\u017e byly p\u0159ekon\u00e1ny. N\u00e1sledn\u011b je t\u0159eba uv\u00e9st <em>informace o organizaci<\/em> jako jsou vize a c\u00edle, historie, organiza\u010dn\u00ed struktura. Z\u00e1rove\u0148 je dobr\u00e9 se pr\u00e1v\u011b v\u00a0t\u00e9to \u010d\u00e1sti v\u011bnovat tomu, jak je zaji\u0161\u0165ov\u00e1na p\u00e9\u010de o zam\u011bstnance, pop\u0159\u00edpad\u011b pr\u00e1ci s\u00a0dobrovoln\u00edky a pr\u00e1ci dobrovoln\u00edk\u016f, bez kter\u00e9 se neziskov\u00e9 organizace neobejdou. V\u00fdro\u010dn\u00ed zpr\u00e1va je vhodn\u00fdm prostorem k vyj\u00e1d\u0159en\u00ed uzn\u00e1n\u00ed jak zam\u011bstnanc\u016fm, tak i dobrovoln\u00edk\u016fm a partnersk\u00fdm organizac\u00edm za jejich pr\u00e1ci a spolupr\u00e1ci p\u0159i nap\u0159\u00edklad \u00a0n\u00e1ro\u010dn\u00e9 p\u00e9\u010di klienty.<\/p>\n<p>Ot\u00e1zka <strong>Co?<\/strong> by m\u011bla zahrnovat informace o ve\u0161ker\u00e9 \u010dinnosti organizace, od seznamu poskytovan\u00fdch slu\u017eeb, p\u0159es grafickou podobu indik\u00e1tor\u016f vyu\u017e\u00edv\u00e1n\u00ed jednotliv\u00fdch poskytovan\u00fdch slu\u017eeb, p\u0159es realizovan\u00e9 akce a\u017e po investi\u010dn\u00ed a mimo\u0159\u00e1dn\u00e9 projekty.<\/p>\n<p><strong>Jak?<\/strong> Odpov\u011b\u010f na tuto ot\u00e1zku by m\u011bla zahrnovat informace p\u0159edev\u0161\u00edm o zp\u016fsobu financov\u00e1n\u00ed organizace, po\u010dtu zam\u011bstnanc\u016f, n\u00e1kladech a v\u00fdnosech. U organizac\u00ed, kde je povinnost auditu plynouc\u00ed ze z\u00e1kona, \u010di z\u00a0povinnost\u00ed v\u016f\u010di don\u00e1tor\u016fm, by m\u011bla rovn\u011b\u017e b\u00fdt dopln\u011bna zpr\u00e1vou auditora.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11333\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11333\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>M\u011bjte na pam\u011bti, \u017ee struktura nen\u00ed nikterak stanoven\u00e1, neexistuje p\u0159edpis, kter\u00fd by v\u00e1m ur\u010dit rozlo\u017een\u00ed, p\u00edsmo, po\u010det stran, po\u010det fotografi\u00ed a graf\u016f. V\u00fdro\u010dn\u00ed pr\u00e1va d\u00e1v\u00e1 prostor pro va\u0161i uv\u011bdom\u011blost, va\u0161i rozvahu a schopnost prezentace va\u0161\u00ed organice. Je ur\u010dena v\u0161em, nejen investor\u016fm, sponzor\u016fm a d\u00e1rc\u016fm, ale i z\u0159izovateli \u010di poradn\u00edm org\u00e1n\u016fm dle struktury organizace. P\u0159esto nen\u00ed dobr\u00e9 v\u00fdro\u010dn\u00ed zpr\u00e1vu podcenit, proto\u017ee je d\u016fkazem va\u0161\u00ed pr\u00e1ce.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je v\u00fdro\u010dn\u00ed zpr\u00e1va a jak\u00e9 jsou jej\u00ed n\u00e1le\u017eitosti? V\u00fdro\u010dn\u00ed zpr\u00e1va je ucelen\u00fd dokument poskytuj\u00edc\u00ed informace o neziskov\u00e9 organizaci. C\u00edlem je komplexn\u011b a vyv\u00e1\u017een\u011b informovat &#8230;<\/p>\n","protected":false},"author":18,"featured_media":11334,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,38],"tags":[250],"class_list":["post-11333","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-neziskove-organizace","tag-verejne-prospesny-poplatnik"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11333","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11333"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11333\/revisions"}],"predecessor-version":[{"id":11341,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11333\/revisions\/11341"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11334"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11333"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11333"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}