Changes

Open Food Facts yearly budget increased significantly: 758 549€ in 2023 and the grants received in 2024 take us to a legal threshold where the accounts need to be monitored and certified by an external, independent body.

Open Food Facts yearly budget increased significantly: 758 549€ in 2023 and the grants received in 2024 take us to a legal threshold where the accounts need to be monitored and certified by an external, independent body.

It is the role of a statutory auditor, who carries out every year a critical review of the accounts. Their mission is to ensure that the rules governing operations and funding have been complied with by the accounting department that drew up the accounts.

It is the role of a statutory auditor, who carries out a critical review of the accounts every year. Their mission is to ensure that the legal framework governing operations and funding have been complied with by the accounting department that drew up the accounts.

More information on the thresholds making the certification of the accounts by a statutory auditor mandatory:

More information on the thresholds making the certification of the accounts by a statutory auditor mandatory:

https://www.service-public.fr/particuliers/vosdroits/F2907, namely :

https://www.service-public.fr/particuliers/vosdroits/F2907, namely :

Finally, a statutory auditor is reassuring for funding bodies - indeed a lot of them have asked us for accounts certified by a statutory auditor even if this was not mandatory yet.

Finally, a statutory auditor is reassuring for funding bodies - indeed a lot of them have asked us for certified accounts by an auditor even if this was not mandatory yet.

==== Motion 2 ====

==== Motion 2 ====

We are also required to appoint an alternate statutory auditor. They will not carry out any work and will only intervene in case of default of the appointed statutory auditor.

We are also required to appoint an alternate statutory auditor. They will not carry out any work and will only intervene in case of default of the appointed auditor.

Juliette FARA suggested the IDEXO practice, that she knows well, and we have decided to accept this suggestion.  

Juliette FARA suggested the IDEXO practice, that she knows well, and we have decided to accept her suggestion.  

The general assembly hereby appoints as alternate statutory auditor for a duration of six financial years starting with the current financial year 2024, i.e. until the financial year ending in December 2029:

The general assembly hereby appoints as alternate statutory auditor for a duration of six financial years starting with the current financial year 2024, i.e. until the financial year ending in December 2029: