PSE, an association managed transparently :

PSE, an association managed transparently

Our association is managed in a transparent and accountable way, through different control mechanisms, and communicates annually on its results.

Audit and control

In compliance with legal obligations, the association's accounts are audited every year by Sefico-Nexia.

Pour un Sourire d'Enfant (PSE) registers its accounts every year with the Journal Officiel.

The Board of Directors has set up an Audit Committee. This body regularly commissions audits of the activities in the field.

The internal control team is based in Cambodia and ensures that the various departments respect the framework of policies and procedures set by the governing bodies and comply with the legislative and regulatory provisions in force. It contributes to safeguarding and improving the operations of the association.

A management control function is also located in Phnom Penh and ensures the effectiveness and efficiency with which the organisation uses its resources to accomplish its missions. It relies on modern tools (a new ERP system to support  finance & purchasing was  deployed in 2020) and accurate general and analytical accounting, which ensures there is a rigorous allocation of resources and uses by programme and project, as well as cost management by beneficiary.

The IDEAS hallmark

Created in 2010, this hallmark attests to the quality of governance, financial management and monitoring of the effectiveness of activities by associations and foundations. The founders of IDEAS are: the Compagnie Nationale des Commissaires aux Comptes, the Conseil Supérieur de l'Ordre des Experts Comptables and the Caisse des Dépôts.

A demanding process to obtain this Hallmark

In October 2018, the Hallmark was awarded to our association after 18 months of intense work between the IDEAS team and our management team, including the President of the association, the Treasurer and the General Secretary.  During this period, the IDEAS team carried out a global analysis of our organisation, covering the key fields of the organisation in order to optimise its functions and efficiency. The IDEAS Hallmark is based on a demanding reference framework: the IDEAS Guide to Good Practice.

At the end of the process, external audits were carried out by an independent chartered accountant.The IDEAS Hallmark was awarded to PSE on 18 October 2018 by an independent Committee, whose diverse membership allows it to benefit from the skills and experience of sponsors / financiers, associations / foundations, experts from the voluntary sector and from the control and audit professions.

PSE was awarded the IDEAS Hallmark for a second time in 2022.


  • Mission defined and followed
  • Management without conflicts of interest
  • Efficient governance
  • Risk management
  • Respect for the donor

Financial management

  • Fair accounting
  • Financial reporting
  • Budget management

Effectiveness of the activities

  • Monitor and evaluate activities
  • Performance comparison
  • Cost control
  • Management control

Recognition of the transparency and efficiency of our association

Obtaining this hallmark recognises our efforts and is a motivational factor for our volunteers, our teams, our donors and our partners!

A word from Ghislaine Dufour, President of Pour un Sourire d'Enfant

"As stipulated in our Charter, written by our founders Christian and Marie-France des Pallières, our association has always been committed to managing effectively the money entrusted to us, with a view to using it in the best possible way for our beneficiaries. The IDEAS hallmark attests to our constant efforts to structure ourselves rigorously from the start, and encourages ongoing continuous improvement.It is an element of motivation for our volunteers who contribute so much, and a pledge of trust and loyalty for our partners and sponsors!"

October 2018

A word from Thomas Valleteau, General Secretary of Pour un Sourire d'Enfant

"PSE has been awarded the IDEAS Hallmark for the second time, after having been first awarded it in 2018.

This is an important step in the implementation of continuous improvement of our operations. The strengthening of our management and control capacities to meet the commitment, stipulated in our Charter, to respect the money entrusted to us and to use it efficiently.

The IDEAS hallmark attests to the professionalism and ethics of our teams - both volunteers and employees - and strengthens the confidence of our stakeholders. It makes us part of a group of associations and partners who share the same values of transparency and the search for impact on beneficiaries."

October 2022