Reporting 47. Reporting requirements shall be constructed on the basis of the presumed lawfulness of associations and their activities, and shall not interfere with the internal management or activities of associations. 48. Where reporting is required, reporting requirements shall be simple and shall not be overly burdensome.36 a. Reporting requirements shall be entirely laid out in a single piece of legislation, and reports shall only be required to a single state body.37 b. Any reporting requirements shall not require extensive details, but shall rather be aimed at ensuring financial propriety.38 c. The rights to confidentiality and privacy of associations, their members and those on whose behalf they work shall be respected throughout the reporting process. d. Reporting requirements shall be proportionate to the size and scope of the organization and shall be facilitated to the extent possible, inter alia, through the provision of templates, information technology tools, and other measures. e. Reporting requirements shall not be used as a way to limit or target associations, including, inter alia, by utilizing the information therein to publicly condemn associations or by attempting to sanction or punish associations merely for altering their activities in relationship to the objectives they originally set out. 49. In no circumstances shall an audit of a not-for-profit association be more burdensome than an audit of a for-profit association of comparable means, nor shall an audit be conducted to harass an association. Neither reporting nor auditing requirements shall be so burdensome as to significantly diminish the substantive activities of a not-for-profit association. 36 In no circumstances shall not-for-profit associations be subjected to greater reporting requirements than forprofit entities. Yearly reporting is generally adequate. 37 Such a body shall be responsible for distributing the information to other concerned authorities, as appropriate. 38 Including, for instance, through requiring basic description of association projects and activities as necessary to account for the use of funds. Guidelines on Freedom of Association and Assembly in Africa  | 19