This report examines the use of resources raised from public generosity by the Aides association. Dedicated to the fight against the human immunodeficiency virus (HIV) and to supporting people exposed to it, Aides has since its inception extended its activities to other at-risk groups. In 2022, its resources totalled €51.9 million, 40% of which came from public generosity (€20.8 million). The association’s other income comes mainly from public funding, in particular to finance the social and medico-social establishments it manages. The report stresses that the association’s fragile financial position is a cause for concern. Following its audit, the Court noted that the expenditure incurred by the association was in line with its objectives and those set out in the public appeals for donations, but expressed two reservations. These concern, on the one hand, the quality of the financial information provided to donors and the public, which is inadequate, and on the other hand, the control of funds raised by Aides for partners abroad, which needs to be strengthened.
