Breakdown of funds raised by CAMELEON France in 2019 by country
In the world: 1 317 562€
The funds raised by CAMELEON France come mainly from France and Luxembourg, and represent 97.1% of the Association’s resources.
Locally, CAMELEON Philippines is making significant efforts to collect and raise its funds, which represented 23% of CAMELEON’s resources in 2019. This is a clear sign of local sustainability.
Nature of funds collected in 2019
The share of funds raised from partnerships and grants increased from 63% in 2018 to 70% in 2019. This increase had been anticipated through the mobilization of partners to enable the construction and opening of the 3rd center on Negros Island.
Individual sponsorships represent a constant share of resources (14%).
Individual sponsorships taken into account in a broader way (including specific donations to godchildren) represent 207 011€, i.e. 16% of the resources.
Allotments of funds collected in 2019 in the Philippines
Total : 674 429€€
While total expenditure in the Philippines was estimated at €573k in 2018, this year there has been an increase in total expenses to €674k, i.e. +15%, due in particular to the expenses related to the new center in Silay, on the island of Negros (construction, welcoming of 20 new girls and hiring of local staff).
The “Personal Rebuilding” and “Rehabilitation & Autonomy” programs, core of our action in favour of young girl survivors of sexual abuse, represent 37% of expenses (excluding costs for the Negros center). The Community Development program, another major program, accounts for 23%. Compared to 2018, the 2019 expenses for the “Personal Rebuilding” program has increased by 26% (141k€ compared to 112k€). Mainly due to the expenses related to the opening of the Negros Center and the reception of 20 new young girl survivors of sexual abuse. Expenditure related to the “Rehabilitation & Autonomy” and “Community Development” programs remained stable compared to 2018 with a variation of +7% and -2% respectively. Expenditure on the “Advocacy” program increased by 55% (€23k in 2018 compared to €36k in 2019). Mainly due to the intensification of the activity of this program (increase in the number of activities, recruitment).
Administrative costs remain stable and represent 16% of expenses.
Audit and controls: your trust, our priority
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.
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.
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.
CAMELEON implements a strict internal controls policy through follow-up missions. Laurence Ligier carried out 3 on site follow-up missions this year and Jean Pierre Jolivot (President) carried out an internal mission. Mission reports are produced. Internal auditors go on site to check that the funds are properly used in order to achieve the projects or programs. The Internal Audit is an independent and impartial activity that provides assurance on the extent to which CAMELEON is managing its own operations. It gives advice on how to improve them and it contributes to create added value. The audit helps us to achieve our objectives by a systematic and methodical evaluation of our risk management, control and corporate-governance procedures, and by making recommendations for their improvement.
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.
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.
- 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.