Annual report Helpcode Italia - EN

Declaration of conformity of the financial statement with the guidelines as
per Decree of July 4, 2019 of the Ministry of Labor and Social Policy
In accordance with Art. 30, par. 7 of the Code of the Service Sector, during
the course of the 2021 fiscal year, I have performed the activity of auditing
the HELPCODE financial statement to be in conformity with the guidelines for
drafting financial statements, which were established for the Service Sector,
and issued by the Ministry of Labor and Social Policy, with the Ministerial Decree
of July 4, 2019, in accordance with what is provided for by Article 14 of
the Service Sector Code.
HELPCODE has declared that it prepared its statement for the 2021 financial
year in accordance with the aforementioned guidelines.
Considering the responsibilities of the Board of Directors, which drafts the
financial statement according to the methods and deadlines provided for by
corresponding norms, the statutory auditor has the responsibility of certifying
that the financial statement is in line with the guidelines of the Ministry
of Labor and Social Policy, as provided for by law.
The statutory auditor also has the responsibility of verifying if the contents of
the financial statement appear clearly inconsistent with the data reported in
the year-end report and/or with the information and data in its possession. To
this end, I verified that the information contained in the financial statement
faithfully represents the activity performed by the agency and that it is consistent
with the requirements as provided for by the Ministerial Guidelines.
Responsibilities of the statutory auditor
On the basis of the activities performed, it is my responsibility to reach a conclusion
and express my opinion on the conformity of the financial statement
to the guidelines of the Ministry of Labor and Social Policy, as per Ministerial
Decree of July 4, 2019. My work was performed in compliance with what is
provided for in the principle of “International Standards on Assurance Engagement”
(hereafter referred to as ISAE 3000 Revised), issued by the International
Auditing and Assurance Standards Board (IAASB) and focused on
limited assurance engagements. This principle requires the planning and performance
of procedures in order to be relatively sure that the financial statement
is free of serious mistakes. Therefore, my analysis was not as extensive as
a full review as per ISAE 3000 Revised (“reasonable assurance engagement”),
and as a consequence, it does not allow me to be sure that I am aware of all
meaningful facts and circumstances that might be discovered by performing
such an in-depth analysis.
The analysis done of the financial statement was based on my professional
judgment, and included interviews prevalently with the staff working with
HELPCODE ITALIA ONLUS, who were in charge of gathering the information
included in the financial statement, as well as an analysis of documents, recalculations
and other procedures aimed at gathering useful evidence.
I also verified the following aspects:
• conformity of the structure of the financial statement with respect to division
in sections, as mentioned by the guidelines, paragraph 6;
• presence in the financial statement of information as described by specific
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ANNUAL REPORT 2021