Subsidies granted to associations under ministries reached this year the sum of 115.7 MD. The Ministry of Social Affairs takes the lion's share with 44.3 MD, followed by the Ministry of Women, Family, Children and the Elderly with 21.4 MD, then the Ministry of Agriculture, of Water Resources and Fisheries, with a share of 10 MD, according to the latest report from the Ministry of Finance. These subsidies are generally distributed between funding for cooperatives, sports associations, cultural centers and some scientific associations of a social nature. On an organizational level, associations in Tunisia are subject to the provisions of Decree No. 88 of 2011, related to the organization of associations. This decree allowed the creation of thousands of associations which are subject, according to articles 34 and 44, to several financial provisions, but a large number of these associations do not reveal their financial movements and do not distribute their activity reports audited by auditors. The report fro m the Ministry of Finance did not address the issue of subsidies ran by public establishments, limiting itself to details relating to associations reporting to ministries. Associations under public establishments do not necessarily disseminate the movements of their accounts, despite the obligation imposed by current law. Source: Agence Tunis Afrique Presse