Transparency

Our ressources

Total of funds collected in 2018

In the world: 1 435 512€

Nature of funds collected in 2018

Allotments of funds collected in 2018 in the Philippines
Total : 573 268€

Audit and controls: your trust, our priority

Certified accounts

The accounts of CAMELEON are audited each year by an auditor who certifies that the annual accounts do not contain significant anomalies. This audit consists of verifying the elements justifying amounts and information appearing in the annual accounts. It also involves assessing the accounting principles used, the significant estimates used and the overall presentation of the accounts.

The statutory auditor certifies that the annual accounts are, in the light of the accounting rules and principles, regular and fair and give a true and fair view of the results of the operations of the past financial year, as well as the financial situation and assets of the association at the end of the year.

External audit

As part of its activity, CAMELEON is regularly monitored by the donors who finance the projects. Some come on the ground to verify the efficiency of the management of the funds and to note the results and the impact on the beneficiaries. These “audits” allow our donors to know if they can continue to support the association with confidence.

External evaluation

At the end of each program cycle (3 or 5 years), CAMELEON carries out an external evaluation to better understand and understand the processes, to assess the impacts (positive or negative) produced with respect to the objectives, with reference to results prioritized. External evaluation is not a control, but it leads to recommendations to which we pay real attention and which we use to make progress.

Internal audit

CAMELEON also has a rigorous internal control policy through monitoring missions. Internal auditors travel to the field to verify that the use of funds is in line with the objectives of the project or program. Internal audit is an independent and objective activity that gives CAMELEON an assurance on the degree of control of its operations, provides advice to improve them, and contributes to creating added value. Auditing helps us achieve our goals by evaluating, through a systematic and methodical approach, our risk management, control and governance processes, and making proposals to increase their effectiveness.

Internal control

CAMELEON defines it and implements it under his responsibility. It includes a set of means, behaviors, procedures, and actions adapted to the specific characteristics of the association which contributes to the control of its activities, the efficiency of its operations and the efficient use of its resources. 
The internal control allows CAMELEON to take into account significant risks, whether operational or financial. In particular, it aims to ensure compliance with laws and regulations, the application of instructions and guidelines set by senior management and the board of directors, the proper functioning of internal processes and the reliability of financial information. Internal control is therefore not limited to a set of procedures or to accounting and financial processes alone.

Ultra-Secure Management

The French and Filipino accounting systems are identical. The evaluation procedures to avoid corruption or misappropriations are particularly strict.

The CAMELEON administrative and financial team is structured around the general manager. The team includes a finance manager, an accounting assistant, a cash manager, a human resources manager and a purchasing manager.

A manual of the proper functioning of the accounting and finances stipulating the procedures to be respected is delivered internally.

Basic procedures:

  • Multiplication of interlocutors and signatures to unlock funds
  • The person who authorizes the expense is not the one who releases the money.
  • Any expenditure exceeding 200 € implies the request for 3 quotes.
  • Audits are carried out both internally and externally by two different accounting firms.

Rights to receive donations:
Regarding the deductibility of donations, Filipino associations must be thoroughly audited by the Philippine Council for NGOs Accreditation (PCNC). This entitles to tax by the Philippine Public Treasury.

At the same time, the major institutional donors (the Ministry of Foreign Affairs of Luxembourg, the French Development Agency, etc.) and some private foundations require detailed financial reports and sometimes proof of each expenditure. They may also commission controls from external auditors who are self-appointed.