Financial Transparency

What is financial transparency?

The legitimacy of any organization’s actions inevitably relies on a commitment to clarity and accountability, particularly regarding its operations and financial management. To ensure this, Action contre la Faim publishes a comprehensive annual review of its activities (Annual Activity Report), as well as detailed information on the origin and use of its resources (Financial Report).

Information relating to the association’s funding and the use of your donations is made publicly available in order to guarantee transparency and maintain the trust of our donors.

For organizations recognized as serving the public interest and that rely on public generosity, financial transparency is a legal obligation.

What are Action contre la Faim’s legal obligations?

“Any association that receives more than €153,000 per year in public subsidies, or exceeds two of the following three thresholds (50 employees, €3.1 million in turnover, €1.55 million in total assets), is required to prepare annual financial statements: a balance sheet, an income statement, and notes to the accounts. These financial statements must be audited and certified by an independent statutory auditor.”

Financial Transparency for Associations: Legal Obligations and Best Practices

What is the use of donations and what are the sources of funding for Action contre la Faim France?

Distribution of expenditures by purpose

This chart shows the amount of each expenditure category in relation to the total expenditures for the 2025 financial year.

86%

Programmes

Fundraising

Operating costs

Source : Financial report 2025

Distribution of resources by origin

This chart shows the amount of each type of resource in relation to the total resources for the 2025 financial year.

19%

Resources raised from the public

11%

Resources not linked to public generosity

70%

Subsidies and other public funding

Source : Financial report 2025

Governance backed by strong safeguards

Action contre la Faim is a non-profit association governed by the French Law of 1901 and recognized as a Public Utility organization, a status granted by the French Council of State. As such, Action contre la Faim is required to submit its annual financial statements to the French Ministry of the Interior and the Ministry for Europe and Foreign Affairs.
Action contre la Faim is a member of the Comité de la Charte du Don en Confiance, an independent oversight body that brings together French charities and foundations committed to upholding high standards of accountability, financial rigor, and transparency. Members adhere to a set of ethical principles governing financial management and public reporting.
To further strengthen transparency and accountability, Action contre la Faim has established an Audit, Risk and Compliance Department, bringing together expertise dedicated to risk management. Functionally reporting to both the Executive Management and the Board of Directors, which guarantees its independence, this department is responsible for maintaining a high level of oversight both at headquarters and across our countries of operation.
Independent statutory auditors review and certify our accounts every year, ensuring the rigor of our financial management and the transparency of our published financial statements.
Major international institutional donors, including ECHO and USAID, conduct ongoing oversight of our financial management, both at headquarters and in the field.
Like any other organization, Action contre la Faim may be audited at any time by the French Court of Auditors (Cour des Comptes) and the General Inspectorate of Social Affairs (IGAS).
Action contre la Faim is certified by Don en Confiance, the independent body that monitors charities and foundations that appeal to public generosity. In receiving this certification, Action contre la Faim commits to upholding its principles of transparency, accountability, and effectiveness. The Don en Confiance label attests to compliance with the ethical standards set out in its Charter.

Action contre la Faim is one of the European Union’s key humanitarian partners, working closely with the world’s largest humanitarian donor. The international Action Against Hunger network submits all field projects funded by the European Commission’s Humanitarian Aid department (ECHO) to the comprehensive audits and controls required by the institution regarding both the use of funds and the impact of programmes.

Action contre la Faim has been certified as a partner under the European Union Humanitarian Partnership 2021 (APL Certificate / 2020/0117). The assessment conducted in January 2021 concluded that Action contre la Faim also met the requirements to join the Programmatic Partnership pilot initiative.

This accreditation makes Action contre la Faim eligible to apply for European Union humanitarian funding under the 2021-2027 Multiannual Financial Framework and requires the organization to maintain a high level of financial transparency and accountability.

What is the Emergency Reserve Fund for?

Like any organization, foundation, or business, Action contre la Faim must maintain an emergency reserve fund to ensure its continuity and ability to respond in times of crisis.

For our teams in the field, emergencies can occur at any moment. In the event of a humanitarian crisis caused by a natural disaster or an armed conflict, we launch fundraising appeals. However, this emergency reserve fund allows us to advance the necessary resources and respond as quickly as possible to support affected populations. Without this reserve, we would be unable to mobilize rapidly without jeopardizing our other operations in the countries where we work.

In 2025, our reserves and unrestricted funds amounted to €34.7 million, representing approximately 1.5 months of operating expenditure. By comparison, the average reserve level of the four largest NGOs corresponds to around four months of activities. As a general rule, NGOs maintain reserve funds equivalent to several months of operational spending. This financial buffer helps ensure that, in the event of a sudden suspension of public or private funding, the organisation is not forced to immediately halt the humanitarian assistance it provides to vulnerable populations.

To illustrate, during the COVID-19 crisis in 2020, these reserves enabled us to continue financing our activities despite a loss of €5 million resulting from the cancellation of all our events, including the Race Against Hunger.