A thriving charitable sector depends on the trust placed in organisations that promise to act in accordance with their appeals for donations and the wishes of donors. Since the law of 7 August 1991, the Court of Accounts has had the role of contributing to this confidence by verifying that donations are used in accordance with the social missions of charitable organisations, while respecting the freedom of association. The ordinance of 23 March 2022 stipulates that every two years the Court of Accounts shall draw up a report, submitted to the Government and Parliament, giving an account of its auditing activities in respect of organisations making appeals to public generosity or benefiting from donations giving entitlement to a tax benefit, and of the action taken in response to declarations of non- compliance. This report is the first to be published under this new remit. Its purpose is to inform the public authorities about certain developments in philanthropy, as well as the adequacy of the Court’s powers of control and the potential for sanctions in the event of irregularities. As an educational tool for the organisations concerned, it highlights the Court’s analytical framework, based on more than thirty years of audits in this field. Finally, it is a useful document for members of the public wishing to find out more about the Court’s work in this area.
