Founded in 1989, the Animal Assistance Foundation defends and protects 1800 animals, through a network of 18 clinics, shelters, and retirement homes. With 16 million euros collected in 2019 in the form of donations, bequests and gifts, it draws almost all of its resources - around 96% - from public generosity. The previous audit by the Court of Accounts, carried out in 2016, gave rise to a declaration of non-compliance of expenditures with regard to the objectives pursued by the call for public generosity, due to “multiple failures in the governance, organisation and management of the foundation.” The current audit, which covers the financial years 2015 to 2019, shows some progress, particularly in the preparation of the financial statements and in the communication to donors. These improvements therefore lead the Court this time to issue an opinion of compliance with reservations. Indeed, governance rules and practices have changed little and remain very below the standards of good management. Furthermore, the foundation lacks rigour in the management of its activities.