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CM(2009)131 25 September 20091
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1071 Meeting, 24-26 November 2009
11 Administration and logistics


11.1 Meeting report of the Budget Committee – September 2009 session

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1. The Budget Committee met in Strasbourg on 14 - 18 September 2009.

2. The Committee considered the following items:

    I. Opening of the meeting

      - report of the May 2009 meeting
      - minutes of the May 2009 meeting

    II. Presentation of the budgetary context for 2010
    III. Budgets of the Partial Agreements for 2010
    IV. Possible evolution of the Pension Schemes of the Council of Europe
    V. Enhancement of the resources of the European Court of Human Rights
    VI. General Budget for 2010
    VII. Exchange of views with the External Auditor on the Consolidated Financial statements for 2008
    VIII. Exchange of views with the Internal Auditor on his Annual Report 2008
    IX. Any other business

3. The agenda of the meeting appears at Appendix I and the list of participants at Appendix II.

I. OPENING OF THE MEETING

REPORT OF THE MAY 2009 MEETING
4. The Committee took note of the report of the May 2009 meeting.

MINUTES OF THE MAY 2009 MEETING
5. The Committee examined and approved the minutes of its meeting held in May 2009.

II. PRESENTATION OF THE BUDGETARY CONTEXT FOR 2010

6. The Director General of Administration and Logistics informed the Committee about the latest developments in respect of the budgetary context for 2010. In particular he told the Committee that the Committee of Ministers had asked the Secretariat to prepare the draft budgets for 2010 in accordance with the priorities document, subject to any decisions the Committee of Ministers would take on a few points still open for debate.

7. In terms of the salary adjustments included in the Draft Budgets, these had been included at the rate of 1.9% (for staff in France) which was based upon the latest information made available, during the preparation of the draft budget, to the Secretariat in respect of the recommendation to be made by the
Co-ordinating Committee on Remuneration (CCR), which would only be finalised later in the budget process.

8. An additional factor that had been taken into account in the preparation of the final draft budget was the forecast lower level of income from investment of cash balances. This is due to the current economic situation which has resulted in a further sharp decrease in the interest rates being offered for cash deposits.

9. One issue that was still outstanding for terms of the Ordinary Budget was the proposed transfer of financial responsibility for certain Council of Europe information offices from the Ordinary Budget to the host countries concerned. The priorities document and the draft Budget do not contain appropriations for these offices to be financed by the Council of Europe (the cost for these offices is estimated at €800 000). The Committee of Ministers, following its discussions on the priorities document, instructed the Secretariat to examine possible new arrangements for the operation of the offices and to seek alternative sources of financing. It was expected that a report would be made to the Committee of Ministers shortly on the outcome of these discussions.

10. In respect of the Budgets of the Partial Agreements, the Director General of Administration and Logistics pointed out that whilst the draft budget for the Partial Agreement Council of Europe Development Bank presented the budgetary impact of the proposed transfer of certain activities from the Partial Agreement to the Bank itself, there were still certain statutory and practical matters to be addressed before these proposals could be fully implemented. It was hoped that such measures would be able to be taken prior to 1 January 2010.

11. The Director General informed the Committee that no decision had been taken by the Committee of Ministers in respect of the proposed three year reinforcement programme of the Court nor the proposed refurbishment of B Building (which would be required in order to accommodate any additional Court staff). He also informed the Committee that a conference on the future of the court would be held in Interlaken in February 2010.

III. BUDGETS OF THE PARTIAL AGREEMENTS FOR 2010

European Pharmacopœia –(EDQM) Biological standardisation programme - Publications, development, certification and conferences

12. The Committee recommended the draft budget for 2010 as shown in document CM(2009)130 vol3 subject to the remarks below.

13. The Committee noted took note of the fact that an investment programme plan up to 2013 had been proposed but recommended that it should only be approved for the year 2010 as the approved medium term strategy only covered the period 2009-2011 and that since the approval of the programme in November 2008 some major changes had been made to it.

14. The Committee recommended that in future a detailed budgetary situation of the Investments Special Account should be included in the draft budget.

15. The Committee also recommended that this account should be managed in the same way as the general investment account of the Ordinary budget and that the burden on the EDQM budget should remain stable, in real terms, from one year to the next.

16. The Committee did not recommend approval of the proposal for the transformation of 13 positions into permanent posts, nor the proposal for the creation of 4 permanent posts (2 A1/2/3, 2 B4) but recommended that 4 positions (2 A1/2/3, 2 B4) be created. The above recommendations do not affect the overall total of the draft budget for 2010.

17. The Committee recalled its position that the Organisation should try and retain as much flexibility as possible in relation to its staffing and that any transformation of positions into posts clearly reduced any flexibility that may be required in the long term for the organisation.

18. The Committee also recalled that during its discussions on the future of the EDQM it had been suggested that technological developments within the pharmaceuticals industry could call into question some of the current work of the EDQM in the mid to long term. In this context the Committee did not feel it would be appropriate to create any new permanent posts nor to transform existing positions into posts.

19. The Committee noted that the 2010 draft budget proposed that the total amount of contributions of member states be maintained at the same nominal level for the third year running and that an amount equal to the total of contributions for 2010, i.e. €2.8M, would be returned to member states from the credit balance on the 2008 budget.

20. The Committee also noted that on the basis of the budget proposals for 2010 the EDQM was forecast to have a positive balance on reserves of €5.4M at the end of 2010 ( See appendix IV).

21. The Committee noted that in recent years that because of the inherent uncertainty in the level of receipts generated by sales it is necessary for the EDQM to keep a certain level of balances.

22. The Committee recalled that in 2009 an amount of €3.0M had been reimbursed to member states from the accumulated reserves of the EDQM at the end of the financial year 2007 which some member states had used in order to offset to some extent the increase in contributions to the pension reserve fund in respect of the Financial year 2009. After having analysed the current and forecast financial situation of the EDQM for 2010, a similar operation could be considered by the Committee of Ministers in its composition restricted to the Representatives of the States Parties to the Convention on the elaboration of a European Pharmacopoeia for 2010 during the process of the adoption of the accounts for 2008. The Committee was of the opinion however that it would be possible to reimburse for 2010 no less than €1.5M and no more than €2.0M to member states of the EDQM. The Committee wanted to underline the fact that such an operation could not be reused systematically.

Partial Agreement on the Council of Europe Development Bank

23. The Committee recommended the draft budget for 2010 as shown in document CM(2009)130 vol3.

24. The Committee welcomed the fact the budget presented a proposal to transfer some of the activities of the Partial Agreement and their financing to the Bank itself. The Committee recalled that this had been recommended by the Budget Committee on a number of occasions during previous years meetings.

25. The Committee noted that certain statutory and practical issues had to be resolved before these proposals could be implemented fully and recommended that such issues be settled as soon as possible in order that the new structure could be in place for 1 January 2010.

Partial Agreement on the Co-operation Group to combat drug abuse and illicit trafficking in drugs (Pompidou Group)

26. The Committee recommended the draft budget for 2010 as shown in document CM(2009)130 vol3.

27. The Committee noted the overall increase in the Budget of €76 300 represented an increase of 4.28% in member states’ contributions and thus did not respect the principle of zero real growth. The Committee noted however that this increase was primarily due to changes in the individual situation of post holders within the Partial Agreement and that within a small secretariat (the Pompidou Group has 12 permanent posts) such changes could have significant implications on the overall level of the budget.

28. The Committee considered that the Logframes of the Partial Agreement as presented in the Draft Budget were insufficiently clear. The Committee recommended that the Logframes be reviewed and improved for future years.

Partial Agreement on the Co-operation Group for the prevention of, protection against, and organisation of relief in major natural and technological disasters

29. The Committee recommended the draft budget for 2010 as shown in document CM(2009)130 vol3.

Partial Agreement on the European Support Fund for the co-production and distribution of creative cinematographic and audio-visual works "Eurimages"

30. The Committee recommended the draft budget for 2010 as shown in document CM(2009)130 vol3.

31. The Committee noted that the increase in member States Contributions of €683 300 (+ 3.31%) was due to the application of the principle of zero real growth plus additional receipts following the accession of Albania. The Committee considered that the Logframes of the Partial Agreement as presented in the Draft Budget were insufficiently clear. The Committee recommended that the Logframes be reviewed and improved for future years.

32. The Committee recommended the creation of a B2 post, as proposed in the draft budget.

Enlarged Agreement on the European Commission for Democracy through Law

33. The Committee recommended the draft budget for 2010 as shown in document CM(2009)130 vol3.

34. The Committee noted that the increase in Contribution of member states of €144 600 (+4.31%) was due to the application of the principal of zero real growth plus additional receipts following the accession of Brazil and Peru.

35. The Committee recommended the creation of an A2/3 post, as proposed in the draft budget.

Partial Agreement on the Youth Card

36. The Committee recommended the draft budget for 2010 as shown in document CM(2009)130 vol3.

Partial Agreement on the European Centre for Modern Languages

37. The Committee recommended the draft budget for 2010 as shown in document CM(2009)130 vol3.

38. The Committee noted that the increase, over and above zero real growth, (€98 700, +6.15%) in the budget was due partly to the accession of a new member state but also due to the wish of Member States of the Partial Agreement to increase the budget following discussions during the debate on the budgetary priorities for 2010

Partial Agreement establishing the European Centre for Global Interdependence and Solidarity

39. The Committee recommended the draft budget for 2010 as shown in document NSC/EC(2009)7 prov.

40. The Committee noted that the increase in Contribution of member states of €150 200 (+18.24%) was due to the application of the principle of zero real growth plus additional receipts following the accession of new member States.

41. The Committee recommended the creation of two positions (B3 and B2), as proposed in the draft budget.

Enlarged Partial Agreement on the “Group of States against Corruption – GRECO”

42. The Committee recommended the draft budget for 2010 as shown in document Greco(2009)15E.

43. The Committee noted the overall increase in the Budget of €97 300 represented an increase of 4.73% in member states’ contributions and thus does not respect the principle of zero real growth.

44. The Committee noted however that this increase was primarily due to changes in the individual situation of post holders within the Partial Agreement and that within a small secretariat (GRECO has 11 permanent posts) such changes could have significant implications on the overall level of the budget.

Enlarged Partial Agreement on Sport – EPAS

45. The Committee recommended the draft budget for 2010 as shown in document EPAS-SC(2009)1.

46. The Committee noted that the increase in Contribution of member states of €148 800 (+21.27%) was due to the application of the principle of zero real growth plus additional receipts following the accession of the Russian Federation.

IV. POSSIBLE EVOLUTION OF THE PENSION SCHEMES OF THE COUNCIL OF EUROPE

47. At the meetings of the Rapporteur Group on Programme, Budget and Administration held on 26 March and 8 April 2009, the question of the Pension Schemes of the Council of Europe was discussed. .

48. The Committee recalled the background to this question, as set out in document GR-PBA(2008)5 of 24 June 2008.

Member States’ Contributions

      Before 1974, staff contributions, and those of the Organisation, were paid into a Pension Fund throughout the career of staff members and the Fund financed the payment of pension benefits.

      When the Old Pension Scheme was introduced in the Coordinated Organisations in 1974, the CCR recommended that the member states’ share of the cost be financed not by means of a pension fund, but on a “pay as you go” basis. This meant that staff continued to pay their contributions during their career, but the member states postponed the payment of their share of the cost until the moment when pension benefits became payable.

      Consequently, the member states in 1974 dissolved the then Pension Fund, which was paid over to those states (including the contributions from staff). After 1974, member states’ contributions for pensions were dramatically reduced, and the saving for the states compared to the previous arrangements continued until 1994.

      However, as the Organisation matured, the number of staff receiving pension benefits increased and the contributions member states were required to pay to meet their postponed pension obligations began to increase rapidly. Forward projections showed that such increases would be continual in the future and for this reason the Secretariat proposed that member states should create a Pension Fund to stabilise the level of their contributions for pensions in the medium and long term. As from 1999, this proposal met with the support of the Budget Committee.”

49. Accordingly, a Pension Reserve Fund was created by the Committee of Ministers in November 2002.

50. The Committee received a presentation from Mr Eric Gires, an Actuary from the Joint Pensions Administration Section and held an exchange of views with Mr Gires, the Director General of Administration and Logistics and representatives from the Directorate of Human Resources and the Directorate of Legal Advice and Public International law.

51. Following this exchange of views the Committee expressed the following ideas:

52. The cost of the current pension system will increase year by year for the foreseeable future in real terms, therefore it was necessary for the Organisation and member states to seek ways to control the future cost of pension provision.

53. In the medium term, that is 3-5 years, it would be feasible to review the different elements of the present pension systems in order to reduce the costs of the member states. This could be done by reviewing benefits and contribution rates related to the current pension systems in order to establish the basis for the creation of a new pension scheme for future entrants.

54. Specifically the following aspects should be reviewed:

    Ø The accumulation rate; due to the demographic development the accumulation period for achieving a full pension could be increased from 35 to 40 years.
    Ø The distribution of the cost between employee and employer; the split could be revised to be more evenly divided.
    Ø The age of retirement without reduction of benefits could be raised by at least two years.
    Ø The accumulation rate applied should be the same for all scheme members, with no minimum rates being applied.
    Ø The legal possibility to build into any future scheme, additional flexibility for the organisation to make changes to the level of benefits after consultation in certain areas of the scheme (whilst protecting a certain basic level of benefits).
    Ø The facilitation of the transfer of acquired pension rights from national schemes and from previous pension schemes and cumulative pension rights.

55. The issue of pension costs will be a continual issue for the organisation in the long term, therefore additional feasibility studies should be carried out in respect of possible fundamental changes to all existing pension schemes within the next 10-15 years. Such studies should include:

    Ø Actuarial studies of the long term costs of any suggested solutions.
    Ø Cost and ways of the possible introduction of a contribution defined system.
    Ø The implications for and cost of acquired rights if existing pension schemes are closed to new members.

    Ø The implications for and cost of acquired rights if existing pension schemes are closed to current members.
    Ø If not already implemented, the legal possibility to build into any future scheme, additional flexibility for the organisation to make changes to the level of benefits after consultation in certain areas of the scheme (whilst protecting a certain basic level of benefits).
    Ø The possibility of providing a two part scheme with a lower compulsory level of benefit providing a basic retirement pension and with the opportunity of co financed (e.g. 50:50) voluntary additional contributions to obtain additional benefits within prescribed limits.

56. In general the Budget Committee emphasised that a prudent approach to recruitment was a pre condition to avoid future increases in pension liabilities.

57. The Committee noted with satisfaction that the cost of the creation of new posts or the transformation of positions into posts was calculated including the impact on the Pension Reserve Fund.

V. ENHANCEMENT OF THE RESOURCES OF THE EUROPEAN COURT OF HUMAN RIGHTS

58. The Committee held an exchange of views with the Registrar of the Court on the proposal for the enhancement of the resources of the European Court of Human Rights.

59. The Registrar informed the Committee that there would be a conference, to be held in Interlaken, on the future of the Court in February 2010, the aim of which would be to establish a road-map for the evolution of the European Court of Human Rights.

60. The Committee noted that in the event of any new reinforcement programme it would be necessary to provide additional office space for any new recruits. The Secretariat recalled to the Committee that it proposed to meet any requirements for new office space by renovating the “B Building” which was currently empty but in need of renovation before it could be occupied. The Committee noted that a period of 20 months would be required between the date of any decision on a new programme for the Court and the date on which the B Building would be able to accommodate any new recruits.

61. The Committee recalled the general remarks it had made in respect of the enhancement programme during its meeting of May 2009:

Extract CM(2009)90 - Meeting report of the Budget Committee – May 2009 session
Court Enhancement Programme

      “38. The detail of the proposal by the Court for an Enhancement Programme as set out in CM(2009)78 was not on the agenda of the current session of the Committee and had not been examined in depth by the Committee during the meeting. It recalled that the Secretary General had not included the financial resources for the implementation of the programme in his 2010 priorities. The Committee noted that the annual cost of the programme once fully implemented would amount to approximately €21.6M (at 2009 prices).

      39. The Committee also noted that because of the current lack of office space needed in order to meet the requests of the Court, it would not be possible to accommodate additional staff recruited under the programme until at least 20 months after any possible decision by the Committee of Ministers to go ahead with the programme.

      40. The Committee recognised that any significant reinforcement of the Court presented a serious challenge for the Organisation. If the €21.6 M were to be financed by additional resources, made available through member states contributions, this would represent additional contributions of some 10% for member states. The Committee considered that in the current economic climate it would not be possible in the foreseeable future to allocate additional resources to the Council of Europe by increasing Member States contributions in order to finance the programme of the Court.

      41. The Committee also noted, that if the organisation had to finance some €21.6M on an annual basis for the Court programme within the Ordinary Budget this would only be possible by making dramatic reductions in other sectors of the Organisation, in particular the Programme of Activities, which would fundamentally affect the current split between the different votes of the budget. This would probably involve the suppression of certain activities and consequently same staff members would be made redundant with the requirement to compensate them for loss of employment.”

62. The Committee recommended that no decision be taken in respect of the renovation of the B Building until there was a decision by the Committee of Ministers that there would be a requirement for the Council of Europe to increase the number of offices available for staff in Strasbourg. This recommendation essentially meant that no decision on the renovation of B Building could be made until the proposals and recommendations resulting from the Interlaken conference had been examined by the Committee of Ministers

VI. GENERAL BUDGET FOR 2010

6.1 Services Budgets

Translation Budget

63. The Committee recommended the draft budget for 2010 as shown in document CM(2009)130 vol1.

Interpretation Budget

64. The Committee recommended the draft budget for 2010 as shown in document CM(2009)130 vol1.

Documents budget

65. The Committee welcomed the fact that the renegotiation of a new printing contract , which would be operational as from 2010, had resulted in significant savings for the Organisation.

66. The Committee recommended the draft budget for 2010 as shown in document CM(2009)130 vol1.

6.2 Subsidiary Budget for Publications

67. The Committee recommended the draft budget for 2010 as shown in document CM(2009)130 vol1.

6.3 Extraordinary Budget

68. The Committee recommended the draft budget for 2010 as shown in document CM(2009)130 vol1.

6.4 Subsidiary Budget of the European Youth Centre

69. The Committee recommended the draft budget for 2010 as shown in document CM(2009)130 vol1.

6.5 Budget of the European Youth Foundation

70. The Committee recommended the draft budget for 2010 as shown in document CM(2009)130 vol1.

VII. EXCHANGE OF VIEWS WITH THE EXTERNAL AUDITOR ON THE CONSOLIDATED FINANCIAL STATEMENTS AND BUDGETARY MANAGEMENT ACCOUNTS OF THE COUNCIL OF EUROPE FOR 2008

71. The Committee held an exchange of views with representatives of the External Auditor (United Kingdom National Audit Office) whose mandate terminated with the audit of the Financial Statements for 2008.

72. The Committee welcomed the recommendation of the External Auditor that the dates for the accounts production and approval procedure be advanced.

73. Whilst the Committee expressed satisfaction that the external auditors had again certified that the financial statements of the organisation were compliant with IPSAS. However, it pointed out that it would also be useful for member states when examining the budget statements, to have a report giving an overview of the implementation of these budgets for the year in question. The Committee invited the Secretary General to prepare such a report for 2009.

VIII. EXCHANGE OF VIEWS WITH THE INTERNAL AUDITOR ON HIS ANNUAL REPORT 2008

74. The Committee held an exchange of views with the internal auditor on his annual report for 2008.

75. The Committee restated its opinion that it considered that the internal auditor played an important role in the internal management and control procedures of the Council of Europe and that the Committee attached great importance to the work of the Internal Auditor and stressed the importance of the recommendation made in respect of training of staff who perform tasks of a financial nature.

76. The Committee stated that it would be interested to hold an exchange of views with the chair of the Audit Committee at a future meeting of the Budget Committee.

IX. ANY OTHER BUSINESS

Definition of zero real growth

77. The Committee examined and discussed the definition of zero real growth on the basis of a paper entitled “On the concept of “zero real growth”” which had been prepared by one of its members.

78. The Committee noted that for the Council of Europe one difficulty in defining zero real growth arose from the annual fluctuations in the levels of income (excluding member states contributions) that were included in the Budget of the Organisation.

79. The Committee was of the opinion that it is possible to have various ways of defining zero real growth as the term can be interpreted in many different ways. Accordingly the Committee agreed that it would continue its discussions on the subject at its spring 2010 meeting.

Appendix I

BUDGET COMMITTEE

September session 2009

Monday 14 September at 9 a.m. – Friday 18 September 2009

Room 7, Palais de l’Europe

AGENDA

Item 1 Opening of the meeting

      - report of the May 2009 meeting

      CM(2009)90: Meeting report of the Budget Committee – May 2009 session

      - minutes of the May 2009 meeting

      P-Bud(2009)CR1: Minutes of the May 2009 session

Item 2 Presentation of the budgetary context for 2010

      CM(2009)67 : Priorities for 2009 – Budgetary implications

Item 3 Budgets of the Partial Agreements for 2010

      CM(2009)130 Vol 3: Draft budget for 2010 – Budgets of the Partial Agreements (*)
      Greco (2009)15E : Draft budget for 2010 of the Enlarged Partial Agreement on the ''Group of States against Corruption - GRECO''
      NSC/EC(2009)7 prov : Draft budget for 2010 of the Partial Agreement establishing the European Centre for Global Interdependence and Solidarity
      EPAS-SC(2009)1 : Draft budget for 2010 of the Enlarged Partial Agreement on Sport
      P-Bud(2009)7: Budgetary situation as of 30 august 2009
      P-Bud(2009)8: Detailed budget tables per accounting code

Item 4 Possible evolution of the Pension Schemes of the Council of Europe

GR-PBA(2009)4 : Possible developments in the Council of Europe's pension schemes

Item 5 Enhancement of the resources of the European Court of Human Rights

CM(2009)78 : Enhancement of the resources of the European Court of Human Rights

Item 6 General Budget for 2010

6.1 - Services Budgets
P-Bud(2009)9 - Services Budgets for 2009 : Translation, Interpretation and document Budgets (*)
6.2 - Subsidiary Budget for Publications
P-Bud(2009)10 - Publication Budget for 2009 (*)
6.3 - Extraordinary Budget
P-Bud(2009)11 - Extraordinary Budget for 2009 (*)
6.4 - Subsidiary Budget of the European Youth Centre
P-Bud(2009)12- Subsidiary Budget of the European Youth Centre budget for 2009 (*)
6.5 - Budget of the European Youth Foundation
P-Bud(2009)13 - Budget of the European Youth Foundation for 2009 (*)

(*) All these documents represent extracts from the document CM(2009)130, Vol 1: Draft budget for 2010

Point 7 Exchange of views with the External Auditor on the Consolidated Financial statements and Budgetary Management Accounts of the Council of Europe for 2008

      CM(2009)100 : Consolidated Financial statements and Budgetary Management Accounts of the Council of Europe for the year ended 31 December 2008 and : Annual Report 2008 of the External Auditor
      CM(2009)103 : Consolidated Financial statements and Budgetary Management Accounts of the Council of Europe for the year ended 31 December 2008 - Follow up to the Annual Report 2008 of the External Auditor

Point 8 Exchange of views with the Internal Auditor on his Annual Report 2008

CM(2009)85 : Annual Report 2008 of the Directorate of Internal Audit

Item 9 Any other business

      9.1 On the concept of “zero real growth”
      Note for discussion prepared by Mr. Laumanns, On the concept of “zero real growth”

Appendix II

BUDGET COMMITTEE

September session 2009

(14-18 September 2009)

LIST OF PARTICIPANTS

STATES

MEMBERS

Austria

Mr Christoph JACKWERTH

Belgium

Ms Anne VAN NIEUWENBURG

France

Ms Marie-Chantal MUSSET (Chairperson)

Germany

Mr Michael LAUMANNS (Substitute)

Italy

Mr Claudio DE ROSE

Poland

Mr Bartosz BURACZYŃSKI (Substitute)

Romania

Mr Stefan PETRESCU

Russian Federation

Mr Andrei KOVALENKO

Sweden

Mr Åke HJALMARSSON

Turkey

Mr Fikret DEMIR

United Kingdom

Ms Joycelyn BUCHAN

Appendix III

Additional Information Documents:

Title of Document

CM(2008)138 : Meeting report of the Budget Committee – October 2008 Session

Extract from P-Bud(2008)CR3 : Minutes of the october 2008 session

DD(2008)525 : EDQM Medium Term Plan and Budgetary implications 2009-2011

Memorandum of the President of the European Court of Human Rights to the States with a view to preparing the Interlaken conference

Eurostat, news release : indicators July 2009

National Audit Office report : organisational structure of the Council of Europe

*
* *

Appendix IV Update of the medium term strategy of the EDQM

Note 1 This document has been classified restricted at the date of issue; it will be declassified in accordance with Resolution Res(2001)6 on access to Council of Europe documents.


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