✅ Independent Financial Verification

Audit Reports

HEAL Movement undergoes rigorous, independent external auditing every financial year by a government-recognised Chartered Accountant. All audit reports are publicly available — you can view them online or download as PDF. Our financial transparency is not an obligation; it is a matter of honour to the communities and donors who have trusted us for four decades.

FCRA Registered
80G Certified
CA Audited
UC Issued
Public Access
Audit Reports — PDF · documents/

Externally Audited Financial Statements

Each audit report covers the complete financial position of HEAL Movement for the relevant financial year — prepared independently by a Chartered Accountant and available for free download. Click View Report to open in your browser or Download PDF to save to your device. Reports are stored in the documents/ sub-directory.

5 Reports Available

  What Every Audit Report Contains

Balance Sheet as at 31 March
Income & Expenditure Statement
Receipts & Payments Account
Schedules to Financial Statements
Auditor's Report & Certificate
FCRA Utilization Certificate
Fund-wise Income & Expenditure
Statutory Compliance Declarations
FY 2024–25 Most Recent
Audit Report 2024–25
Financial Year: 1 April 2024 – 31 March 2025
Balance Sheet as at 31 March 2025
Income & Expenditure — all active programs
FCRA receipts & utilization accounts
Auditor's Report — unqualified opinion
Independent Auditor
Chartered Accountant — Nagercoil
HEAL-Audit-Report-2024-25.pdf documents/ · Approx. 2.8 MB
FY 2023–24 Available
Audit Report 2023–24
Financial Year: 1 April 2023 – 31 March 2024
Balance Sheet as at 31 March 2024
Income & Expenditure — Eco Child Rights, SHG programs
Mangrove & coastal conservation expenditures
FCRA compliance returns — FY 2023–24
Independent Auditor
Chartered Accountant — Nagercoil
Audit Report_2023-2024.pdf documents/ · Approx. 2.6 MB
FY 2022–23 Available
Audit Report 2022–23
Financial Year: 1 April 2022 – 31 March 2023
Balance Sheet as at 31 March 2023
MANOS UNIDAS project closure accounts
Seashell Workers SHG livelihood expenditures
Full FCRA receipts & utilization accounts
Independent Auditor
Chartered Accountant — Nagercoil
Audit Report -2022-2023.pdf documents/ · Approx. 2.5 MB
FY 2021–22 Available
Audit Report 2021–22
Financial Year: 1 April 2021 – 31 March 2022
Balance Sheet as at 31 March 2022
Post-COVID program expenditure accounts
TdH-G Ecological Conservation program accounts
Statutory compliance — IT, FCRA & Trust Act
Independent Auditor
Chartered Accountant — Nagercoil
Audit Report_2021-2022.pdf documents/ · Approx. 2.4 MB
FY 2020–21 Available
Audit Report 2020–21
Financial Year: 1 April 2020 – 31 March 2021
Balance Sheet as at 31 March 2021
COVID-19 emergency response expenditures
NITI Aayog nodal agency coordination accounts
FCRA annual returns — FY 2020–21
Independent Auditor
Chartered Accountant — Nagercoil
Audit Report 2019-2020.pdf documents/ · Approx. 2.3 MB
FY 2005–06 to 2019–20 On Request
Audit Archive — Earlier Financial Years
Audit records from FY 2005–06 through FY 2019–20
AJWS Seashell Workers program audits (2006–2013)
Welthungerhilfe Dalit Empowerment audits (2007–2010)
TdH-G Tsunami Rehabilitation accounts (2004–2008)
All FCRA and domestic fund audits on record
Archive Status
Maintained at HEAL Office, Nagercoil
Archive Audit Reports — FY 2005–2020 Available via email within 48 hours of request

📁 File Location: All audit report PDFs are stored in the documents/ sub-directory of the website root (e.g. documents/HEAL-Audit-Report-2024-25.pdf). Place your PDF files there using the naming convention shown on each card. If your PDF filenames differ, update the href attributes in this page accordingly.

HEAL Movement's Compliance Framework

Financial accountability at HEAL is not a formality — it is the foundation of trust with the communities we serve and the donors who support us. Our compliance framework covers every statutory requirement under Indian law for a registered public charitable trust receiving both domestic and foreign contributions.

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FCRA Registration

Foreign Contribution Regulation Act — fully registered to receive international donor funds. Annual FCRA returns filed with Ministry of Home Affairs, Government of India.

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Income Tax Returns

Annual IT returns filed under Section 12A and 80G registration — donors' contributions are eligible for tax deduction. All years compliant without exception.

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Trust Act Governance

All governance requirements under the Indian Trusts Act maintained — Executive Committee meetings, resolutions, and minutes documented every year since 1984.

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Utilization Certificates

Grant-specific Utilization Certificates (UCs) provided to all institutional donors as per individual MOU requirements — within the timeframe specified by each donor.

About Our Independent Auditor

HEAL Movement's annual financial statements are audited by an independent, government-recognised Chartered Accountant based in Nagercoil, Kanyakumari District. The auditor is not affiliated with HEAL Movement in any capacity and has no financial interest in the organisation — ensuring a fully independent, objective opinion on HEAL's financial statements each year. The auditor's report and certificate are included in every published audit report.

📬 Request an Earlier Audit Report

Audit reports from FY 2005–06 to FY 2019–20 are held in our document archive and can be provided on request within 48 business hours. These reports are available free of charge to donors, researchers, academics, journalists, government bodies, and the general public.

Or email us directly:
heal_m@hotmail.com
siluvaivasthian@gmail.com

Please quote your name, organisation (if any), the financial year(s) required, and purpose of request.

Transparency is the Foundation of Trust

Every audit report published here is a testament to HEAL Movement's commitment to the communities we serve and the donors who make our work possible. If you have any questions about our finances, we are always happy to speak directly.

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