The High Authority for Administrative and Financial Oversight in Tunisia, in the section of its annual report concerning the funding of associations within the framework of international cooperation, confirmed that several charities—classified as “suspicious” by the General Secretariat of Government—continued to receive foreign funding amounting to 23.9 million dinars. This followed an earlier total of 27.7 million dinars, coming primarily from Qatar, Kuwait, and Turkey. In addition, Tunisian associations obtained direct financing from foreign embassies in the country without passing through the official channel (the Ministry of Foreign Affairs) or notifying it of the size, source, or purpose of the funds.
More than 24,000 Associations
According to the Authority’s report, based on the audit conducted by the Court of Accounts, 25 observations were drawn concerning four public structures responsible for oversight: the Directorate General of Associations and Political Parties, the Ministry in charge of International Cooperation, the Ministry of Foreign Affairs, and the Central Bank of Tunisia. The review covered the information systems in place, the availability of accurate and comprehensive data on the financing of associations through international cooperation, and the governance of such programs.
Between 2011 and 2020, more than 13,000 new associations were created, peaking in 2011 and 2012 with 2,088 and 2,868 new associations respectively. As a result, the total number of associations reached 23,320 by March 10, 2020, and 24,797 by May 10, 2023, according to data from the “IFEDA” Center for Information, Training, Studies, and Documentation on Associations. Approximately 32% of these associations are concentrated in Greater Tunis.
Foreign financing—originating from states, institutions, organizations, and regional or international bodies—is considered one of the available support sources for associations under Decree No. 88 of 2011. This support may be provided directly to associations without passing through state structures or within the framework of bilateral cooperation agreements and plans.
Violations and Foreign Funding
The Authority explained that its audit drew on data from the Central Bank of Tunisia, the Ministry of Vocational Training and Employment, the Ministry of Social Affairs, and the National Business Registry, in addition to responses from a questionnaire sent to 59 associations that had received significant international funding. Only 22 responded and submitted documents to the Court of Accounts. Together, these associations received approximately 124 million dinars in foreign funding.
The audit found that 566 associations out of 1,005 failed to correct violations related to receiving foreign funding despite official warnings. Moreover, the General Secretariat of Government lacked up-to-date data on financial inflows, hindering effective monitoring and preventing the detection of associations that received at least 31.8 million dinars in undeclared foreign funds.
The questionnaire also revealed that 10 out of the 22 associations that responded did not maintain mandatory registers of aid, donations, and grants. Furthermore, the number of financial reports submitted by auditors to the Secretariat has declined, despite legal requirements for such reporting when annual resources exceed 100,000 dinars.
Counterterrorism and Money Laundering
The report indicated that follow-up measures included drafting amendments to Decree No. 88 of 2011 regulating associations, revising Articles 41 and 45 of the same decree, and calling on banks’ compliance departments to file suspicious activity reports involving associations to the Tunisian Financial Analysis Committee.
Other measures included instructing governors to strengthen oversight of associations, appointing regional and local coordinators in all 24 governorates and 274 delegations to carry out on-the-ground monitoring, and regularly reporting to the Directorate General of Associations and Political Parties.
The Ministry of Foreign Affairs, for its part, justified its lack of oversight regarding direct foreign funding of associations by embassies in Tunisia by pointing out that Decree No. 88 of 2011 does not require associations to notify the Ministry or go through diplomatic channels. Weak coordination among state actors further compounded the problem.
The Authority recommended revising the legal framework for associations, creating a comprehensive national database on associations and their funding, and strengthening monitoring of foreign financing. It also stressed that the Central Bank must overcome technical shortcomings and implement Article 100 of Basic Law No. 26 of August 7, 2015, on counterterrorism and money laundering.
Association Leaders Implicated in Terrorism Cases
Recently, the Investigative Judge at the Judicial Counterterrorism Division in Tunisia (a specialized court) issued arrest warrants against officials of charities implicated in organizing travel to conflict zones.
Hanane Qaddas, spokesperson for the Counterterrorism Division, stated: “As investigations progressed, it was revealed that several associations, outwardly engaged in social and charitable work, were in fact funding travel operations—the so-called financial wing.”
She confirmed that, based on these findings, arrest warrants were issued against the directors and treasurers of several associations, including Marhama Charity Association. This association had received foreign funding and maintained ties with travel agencies involved in sending fighters abroad.
The association’s treasurer, who held the position during the peak of youth travel to fight with terrorist groups, was imprisoned, while investigations continue to identify all those involved.
Frozen Bank Accounts
In July 2023, Tunisia’s National Counterterrorism Commission froze the funds and assets of Marhama for six renewable months, as published in the Official Gazette. The association had earlier announced that its bank accounts were frozen in December 2022, lamenting what it described as the “serious impact” on its development projects.
In September 2022, Tunisian courts reopened cases related to the travel of youths to conflict zones during 2012 and 2013. Investigations extended to security officials, former ministers, businessmen, and politicians linked to the Islamist Ennahda Movement. Observers said this marked the beginning of revelations about who facilitated such operations and concealed the tracks of those involved.
More than 100 people were charged, including Ennahda leader Rached Ghannouchi, former Prime Minister and Interior Minister Ali Larayedh, senior Ennahda figure Habib Ellouz (head of the Da’wa and Reform Association), and Mohamed Frikha, former Ennahda leader and private airline owner accused of transporting recruits to Syria.
Networks Supplying Youth to Conflict Zones
Previous reports revealed that charities operating under the guise of humanitarian work helped fund and transfer nearly 6,000 Tunisian youths to Iraq and Syria to join ISIS.
During its years in power, the Ennahda Movement repeatedly obstructed attempts to address the issue of youth travel for jihad, even blocking the work of a parliamentary committee investigating these networks. Its chairwoman was forced to resign after uncovering the links between these networks and Ennahda.
Secular parties in Tunisia accused Ennahda of turning a blind eye to extremist Islamists during its rule after the revolution, encouraging young men in mosques and private meetings to go fight in Syria—allegations Ennahda has consistently denied.
The dismissal of Judge Bechir Akremi in June 2022, as part of a judicial purge, lifted the shield that had long prevented cases related to terrorist travel—and other major files—from being opened. Activists accused Akremi of being close to Ennahda and of obstructing investigations into thousands of terrorism cases, including the assassinations of opposition leaders Chokri Belaid and Mohamed Brahmi.
Foreign Interference
In parallel, Tunisian authorities announced the freezing of funds belonging to suspicious associations receiving money from abroad and working for foreign entities, acting as extensions of outside forces.
This decision was issued by the Economic and Financial Judicial Division, which ordered the freezing of several associations’ assets linked to foreign funding. The Public Prosecution at the Division pledged to pursue investigations into foreign financing in coordination with the Financial Analysis Committee and other relevant bodies.
As investigations advanced, authorities froze funds and bank accounts belonging to several associations, citing suspicious foreign financing.
Tunisia is now moving to amend its law on associations to prevent those working for foreign entities or supporting terrorism—often under the guise of charitable or religious work—from operating.
A Destructive Agenda
Since coming to power, the Muslim Brotherhood-aligned Ennahda Movement rushed to enact Decree No. 88 regulating associations, facilitating the flow of funds to them. Returning from prisons and exile, its leaders were accused of carrying a destructive agenda aimed at indoctrinating society, spreading extremism, and amassing wealth.
With foreign funding channeled through extremist associations, they executed their plans over more than a decade, infiltrating state institutions and sowing corruption, under the belief that they were beyond accountability.
Ennahda’s heavy spending—whether in election campaigns or mass rallies to sway public opinion—has long raised questions about the sources of its funds.
A report by the Court of Accounts revealed that 1,385 associations received foreign funding, with 45 of them absorbing 56% of the total. In 2017 alone, 68 million dinars ($25.15 million) in foreign funds flowed to Tunisian associations, rising to 78 million dinars ($28.85 million) in 2018.
