Annual auditor’s reports

The accounting of our expenses and income is carried out according to French accounting rules and regulations. Each month the managers of the areas of activities of Lérab Ling receive a financial statement. We work with a chartered accountant who provides us with an annual income statement, a balance sheet and appendix for further information.

In accordance with French law, our accounts are audited annually. This means a very thorough examination of all the financial movements and our financial practices.
The external auditor is RSM Rhône-Alpes (Lyon), the auditor is M.Gaël Dhalluin.

Moreover, we produce each year our accounts concerning collected funds such as donations (Compte d'emploi des ressources). These accounts establish how these funds have been used taking into account the sums which have not been used during the previous years. Please note that the Cour des Comptes (Controller and auditor general) considers the possibility of donating on our website as campagne nationale (national campaign). The control of the account concerning this use of resources falls therefore under the jurisdiction of the Cour des comptes.

Similarly, our specific requests for donations concerning scholarships, spiritual care or prayer requests are made and processed according to particular rules, together with the direct expenses they incurred. A chart showing the use of these dedicated funds is found in the note accompanying the accounts.

The auditor’s reports are available on the website of the Journal Officiel of the French government.

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