Principles
Programme funding and head office costs
Each programme, defined by ATIA on the basis of its analysis of the real needs of beneficiaries in the field, is submitted for funding to one or more bodies through structured written applications. Funders then receive regular narrative and financial implementation reports describing the exact progress of the project.
ATIA charges the administrative and monitoring costs of each programme directly to that programme’s budget. Head office functions (technical support to the field by heads of sector and administrative and financial managers, management, donor coordination, HR, finance and accounting services) therefore have no dedicated funding and are funded exclusively through programme budgets. In other words, if a programme stops, head office resources decrease accordingly. The head office exists to serve the programmes, and not the other way round.
These administrative and monitoring costs are capped at 10% of the total programme budget.
Financial transparency
ATIA acts as the contractual holder of grants and guarantees the proper use of funds. ATIA receives the funds and sends them to local partners through monthly transfers, conditional on the justification of previous expenditure and on validated spending forecasts. ATIA carries out continuous monitoring of partners’ expenditure, by asking questions, checking the consistency of commitments and cross-checking information. This daily work helps secure the use of funds, prevent costly errors and guarantee the transparency expected by donors.
Each year, the Association’s accounts are audited and certified by a statutory auditor (below: list of the latest reports available).
The accounts of the partner associations are also audited each year by a chartered accountant.
Internal control and traceability principles:
- Segregation of tasks between the execution and the recording of a payment
- Computerised local accounting kept by the partner association using standard accounting software, with annual certification of the accounts
- Monthly monitoring: transfers of funds ⇄ submission and verification of field accounts
- Purchasing procedures: call for tenders above a threshold amount, with three quotes
- Full traceability of expenditure from the very first euro (head office and field accounting, with a detailed list of expenditure and supporting documents)
- Allocation of each expenditure line to a single donor, so double funding is not possible
Donations and bequests
In line with its charter, ATIA does not run fundraising campaigns aimed at the general public, so as not to be tempted to adapt its programmes and activities to passing “trends” or to prioritise emotionally appealing causes.
Donations and bequests are nevertheless possible, and even welcome, to support actions serving the most vulnerable. You can make a donation by asking us to allocate it to a particular programme, or leave us free to allocate it to the programme that needs it most.
As a recognised public-interest association, ATIA holds a tax ruling that allows it to issue receipts entitling donors to tax reductions:
- Individuals: 66% of the donation is deductible from income tax (limit: 20% of taxable income).
- Companies: 60% is deductible from corporation tax (limit: 0.5‰ of turnover).
Origin of funds
The grants received come from:
- public funds, in particular France, Monaco, the European Union and Germany
- private funds: foundations, associations, companies and corporate funds, endowment funds, private donations and local revenue from activities (for health insurance and microcredit)
Certified accounts
Rapport Financier ATIA 2025 audité
Rapport Financier ATIA 2024 audité
Rapport Financier ATIA 2023 audité