Financial Assistance Programme: usage
© FIFA.com

Changing trends

Between 2001 and 2006, FAP funds were principally used for making improvements to infrastructure, youth football and technical development within associations.

Today, the main focuses are the financing of technical development, planning and administration, as well as youth football, as is demonstrated by this comparison with 2010.

The following chart shows the use of FAP funds in 2010 by confederation, underlining the divergences that exist in different regions around the world, as far as football-related needs are concerned. Please note that funds applied to women’s football are included in the ‘technical development’ category.

Audits

The approval, transfer and use of FAP funds are administered by FIFA via its FAP regulations. The allocation of annual funding in its entirety is subject to certain conditions that member associations must respect.

One of the keystones of these regulations is the obligation on each association receiving FAP support to submit to an independent audit. Established to encourage member associations to demonstrate sound financial management and transparency, this requirement also enables FIFA to ensure that these resources are used appropriately.

Specifically, FAP regulations allow FIFA to ask member associations to submit to three different audits:

  • An annual local FAP audit, carried out by an independent auditor that FIFA reserves the right to reject, pertaining to the use of FAP funds.
  • A central FAP audit, commissioned by FIFA and carried out by a FIFA-appointed central auditor, pertaining to the use of FAP funds. FIFA is responsible for paying for this audit. Ten per cent of member associations in receipt of funds are selected to undergo the audit every year.
  • A statutory audit report on member associations by an external independent auditor. This audit relates to member associations’ complete accounts and is compulsory as per FIFA’s Standard Statutes (Article 43).