Annual report Helpcode Italia 2020 - EN

CHAPTER 7
REPORT OF THE STATUTORY AUDITOR
Report of the
Statutory Auditor
REPORT OF THE STATUTORY AUDITOR
To the partners of
HELP CODE ITALIA ONLUS
Introduction
The Statutory Auditor appointed under art. 30 of Legislative Decree 117 of 2017 of
the Assembly of Members on 23 December 2020 has audited the compliance of the
Annual Report for the year ending on 31 December 2020 with the guidelines issued
by the Ministry of Labour and Social Policy under art. 14 and art. 30, paragraph 7, of
Italy’s Third Sector Code (Codice del Terzo Settore, hereinafter also referred to as CTS).
Specifically, the Statutory Auditor has ensured that the Annual Report was prepared in
compliance with the guidelines issued by the Ministry of Labour and Social Policy by
Decree on 4 July 2019.
This work was performed with reference to the “Rules of conduct for boards of auditors
of third-sector organisations” issued in December 2020 by Italy’s National Council
of Certified Auditors and Accounting Professionals (Consiglio Nazionale dei Dottori
Commercialisti e degli Esperti Contabili, hereinafter also referred to as “CNDCEC”).
This single report contains, in section A), “Activities and results of monitoring of
compliance with civic, solidarity and social utility purposes of the non-profit organisation
HELP CODE ITALIA ONLUS and, in section B), “Certification of the conformity of the
Annual Report to the guidelines contained in the Ministerial Decree of 4 July 2019, as
amended”.
A) Activities and results of monitoring of compliance with civic, solidarity and social
utility purposes
Report on activities and results of monitoring of compliance with civic, solidarity
and social utility purposes
Under section 8 of paragraph 6 of the above-mentioned guidelines issued by the
Ministry of Labour and Social Policy on 4 July 2019, the Statutory Auditor has
conducted monitoring tasks focusing primarily on the following aspects:
• exclusive or prevalent performance of activities in the public interest of the type
identified in art. 5 of Legislative Decree no. 117 of 2017 and, if applicable, in the
presence of activities other than those identified in art. 6 of the above-mentioned
Decree, compliance with the requirements of its deed of establishment and articles of
association, and the secondary and instrumental nature of these activities in relation to
the activities in the public interest performed on the basis of the criteria and regulatory
limits set forth in the ministerial decree identified in art. 6 of the CTS. In view of the fact
that the appointment took place on 23 December 2020, monitoring of performance
exclusively or prevalently of activities in the public interest under art. 5 of Legislative
Decree no. 117/2017 was conducted by both (i) reading the company’s books up to
the issue date of this certification; (ii) meeting with the Secretary General to obtain indepth
information on implementation of the projects;
• the absence of the subjective goal of making a profit and compliance with the
prohibition of distribution of profits, surpluses from operations, funds or reserves
to the Association’s founders, members, workers and associates, directors and
other members of association bodies under art. 8, paragraphs 1 and 2 of the CTS,
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