Annual report Helpcode Italia - EN

REPORT OF THE STATUTORY AUDITOR
4.5 Report of the statutory
auditor
HELPCODE Financial statement as of 12.31.2021
HELPCODE MEMBERS
Expense report of the monitoring activities and results
Introduction
During the 2021 financial year, as per Art. 30, par. 7 of the Code of the Service
Sector, I monitored HELPCODE’s compliance with its civic and solidarity goals,
as well as its goals pertaining to social utility, with particular reference to the
provisions of Articles 5, 6, 7 and 8 of the Code of the Service Sector.
This monitoring activity has been performed in line with the current legal
framework and is especially focused on:
• Auditing the fiscal year exclusively or mainly as regards one or more activities
of general interest as described by Article 5, par. 1, so as to ascertain
their goals as civic, in solidarity or of social utility, in compliance with the
specific rules governing the fiscal year, and, where applicable, verifying
activities other than those indicated by Article 5, par. 1 of the Code of
the Service Sector. These auditing activities must comply with what the
Statutes state and with secondary and functional criteria as per Ministerial
Decree 19.5.2021, n. 107;
• As regards fund-raising activities carried out during the period under examination,
the respect of principles of truth, transparency and fairness in
relationships with supporters and the general public. Said verification activities
was carried out during the emission of the ministerial guidelines, as
described by Article 7 of the Code of the Service Sector, on the basis of a
comprehensive analysis of the existing rules and best practices currently
in use;
• The pursuit of the non-profit nature of the organization must be guaranteed
through assigning assets, including all components (revenues, income,
receipts, or any type of income), to be used to perform statutory
activities. Thee ban of distributing, even indirectly, earnings, surplus of
operating funds, funds and reserves to founders, associates, workers and
collaborators, administrators or any other members of the administrative
bodies must be observed, taking into account the indices defined by Article
8, par. 3, letters a) to e), of the Service Sector Code.
ANNUAL REPORT 2021 89