Since the first Telethon in 1987, AFM has made a point to regularly inform its donors on how their donations are used. More than a simple requirement, financial transparency is part of AFM's code of ethics.
For that purpose, there are a number of procedures for internal and external controls : auditors, management controllers, financial committee, audits checking the Association's conformity and effective management, setting up of written management procedures, etc.
Furthermore, on several occasions, it has submitted to external audit institutions, either at AFM's own request, or on request of the government.
-In 1988, it was awarded the « Prix Cristal » for financial transparency from the Paris Regional Company of Auditors ;
-In 1989, it requested an assistance mission for development from the General Inspection for Social Affairs (Inspection Générale des Affaires Sociales) ;
-In 1996, the Court of Auditors (Cour des Comptes) published the results of the audit of the 1993 accounts, which concluded that « the funds collected are used in conformity with the programs carried out » and underlines « the extent and the variety of the programs conducted by AFM in the pursuit of its objectives and the novel nature of many of them » ;
-In 2000, on AFM's request, Arthur Andersen evaluated the Association's management for 1999-2000. It concluded that « the Association's management generally conforms to official legal standards ; it is transparent, impartial and its expenses are in accordance with its mission. »
-In 2001, AFM was the first association to submit to a «certification of services » procedure with an independant certification body which companies commonly use. The Bureau Veritas Quality International (become Bureau Veritas Certification in 2006) certified that AFM's procedures and management were in accordance with a previously defined set of references.
-In 2001 and 2002, the Court of Auditors has been conducting a survey for fiscal years 1994 to 2001. It is a follow-up audit which had been announced during the previous audit.
-In 2002 and 2003, BVQI carried out 3 surveillance visits following certification for the first time in October 2001. With each visit, the application of a certain number of frame of reference points was checked.
-In September and December 2004, BVQI (Bureau Veritas Certification since 2006) carried out a full audit, thus allowing the AFM to renew its certification.
With this renewal visit, application of all the characteristics of the frame of reference was checked.
Three surveillance visits took place place between 2004 and the next renewal in september 2007.
-In 2004, the Cour des Comptes (National audit office) published a report on its audit for the period 1994-2001, and concluded: “The missions that the Association has set itself are ambitious … and the results can be measured particularly by the longer life expectancy of patients affected by the most severe forms of myopathy and by the improvements brought to the quality of life for the persons concerned. The Cour des Comptes notes that the use of funds donated to the AFM by appeals to public generosity generally complies with their stated aim. However, it underlines, on one hand, that choices made by the Association in matters of research must – in the very interests of patients and their families
– be based on indisputable evaluation and follow-up procedures, and on the other, that the published ratios concerning jobs can be of significance only if the rules under which they are established remain constant or if not, at least any changes to these rules are pointed out and explained.”
See the AFM Press Release that followed the report of the Cour de Comptes. All the AFM’s replies are also given in full in the publication of the Cour de Comptes (
http://www.ccomptes.fr).
-In March 2008, Bureau Veritas Certification carried out a full audit, thus allowing the AFM
to renew its certification. The next surveilllance visit will take place in February 2009.
Finally, every year AFM publishes its accounts and makes them available to the general public on request and online on this website. It is also committed to answering any questions on this topic by mail or by phone on the Direct donor line : 0 825 07 90 95 (0,15 euros a minute).
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