#section–hero-block_3818673800fc18ecb2ccf2a2ef30e7fb

Transparency and compliance

#section–text-block_e01dca46e140ca26687ed172fb4f8608

In Ethiopia and Germany we have created responsibilities and defined organizational flows to ensure that the donations entrusted to us are properly allocated to produce optimum benefits for the people in Ethiopia.

#section–text-block_f11b8b05ced14894272c5434119ca5d8
#section–heading-separator-block_51064f008b79591f8e64e2c331d1ca91

Binding rules and principles

#section–text-block_7a408de71024a4e247d0b2e7b6d8bbb9

Binding principles and rules apply to the activities of all employees of Menschen für Menschen. These are set forth in a series of guidelines.

  • Our Code of Conduct on dealing with corruption requires that employees fulfil their duties diligently and in conformance with the law, points out typical conflict situations and explains the consequences of corrupt behaviour.
  • Our Procurement Guidelines specify principles, procedures and prerequisites for the award of all contracts.
  • Our Travel Expense Regulations set forth the rules according to which travel expenses are reimbursed to the employees and members of the Supervisory Board, Board of Executives and Advisory Board.
  • Our Investment Guideline specifies the principles by which Menschen für Menschen invests in the financial market.
  • Our Guideline to Raising Awareness and Public Relations defines the content and instruments of public relations work as well as the rules of cooperation with outside companies, service providers, agencies and embassies

We will gladly send you a copy of the individual guidelines on request.

#section–text-block_4ad932bf7fbd1c8379115081a2bc703d
#section–heading-separator-block_2847162f408edb835e9c9dc81a41bd40

External audits

#section–text-block_c6a81301f83a10015563a3046862f189

DZI seal of approval since 1993

Each year Menschen für Menschen undergoes an audit by the German Central Institute for Social Affairs (DZI). The DZI has awarded Menschen für Menschen its seal of approval again in 2023, thus certifying the careful and responsible manner with which the Foundation handles the funds entrusted to it. Menschen für Menschen has received the DZI seal every year since 1993.

#section–big-image-block_d6b3f6c9d447099238b74c4f7b6357b3
#section–heading-separator-block_5ec9bf28cef88c7fa64025dde8646e4f

Internal audits

#section–text-block_fd898b58c7567a813461c168176fd03a

Control of allocated funds

All expenditures of the Foundation are checked by several instances before they are approved. Besides the project managers, the Country Representative, Head of Administration, Director of Programme Operations and Director of Programme Coordination, Monitoring and Evaluation and the Executive Board also pay regular visits to the project areas to monitor the proper use of funds.

In addition, our controlling employees make site inspections. In particular, they check the cash boxes, stocks and fuel consumption. They also review progress at the building sites. The department heads in the project areas report to the project managers and they in turn submit quarterly reports to the country representatives and Ethiopian authorities. These regularly inspect the contents of the reports to ensure conformity with the work completed.

#section–text-block_b725f95f83581552022414aa004ff794

Independent auditing

Every year we have our accounting inspected by independent auditors. The audit report is submitted to the Executive Board, Supervisory Board and Advisory Board. Once again we received an unqualified audit certificate for the Annual Financial Statements 2022.

In addition, external auditors carry out monthly checks of expenditure in Ethiopia against the receipts, making random checks compared to the work completed. They report their findings directly to the Executive Board.In addition, the Government of Upper Bavaria regularly audits our annual financial statements to ensure compliance with the provisions of the Bavarian Foundation Act.

#section–heading-separator-block_53b8b4aa528759162d0837e8ab352261

Compliance

#section–text-block_7be471b32e86f227754f56ff68dec2b6

If you have questions and comments regarding compliance, please feel free to contact us at compliance@menschenfuermenschen.org. The foundation is advised by external law firms in compliance matters.

#section–heading-separator-block_7ac23153ef106ff62660cb3611f60124

Annual reports

#section–text-block_ba13c2fe9568651e4560dd6f0f927a04

Results, balance sheets, accounting: in the annual reports, the Menschen für Menschen Foundation discloses its activities of the previous year. The most recent reports are available for downloading below. Find out more about our work through stories from Ethiopia, read in detail how we implement development projects and gain an insight into our accounting.

#section–documents-block_1e210cdc4a6912fa2bcf3fcd7528c542
Annual Report 2022
PDF-Download
Annual Report 2021
PDF-Download
Annual report 2020
PDF-Download
Annual Report 2019
PDF-Download
Annual Report 2018
PDF-Download
Annual Report 2017
PDF-Download
Annual Report 2016
PDF-Download
Annual Report 2015
PDF-Download
Annual Report 2014
PDF-Download
#section–heading-separator-block_52fbdb73cfc02d01aa4f00b5a7fa3e5e

Further proof of transparency

#section–text-with-picture-block_fbbdafaaf2874c5f081bbf40f868f16a

Menschen für Menschen is a signatory to the Transparent Civil Society Initiative. Here you will also find the current annual report, financial statement and the Foundation Charter.

#section–accordion-block_3104be269289118d9353aa4087b792fd
Transparent Civil Society Initiative
At the initiative of Transparency Germany eV together with key figures from civil society and science have defined ten items that each non-profit organization should make accessible to the public. Menschen für Menschen is a signatory to the initiative and publishes all the required information. In the following you will find all details of control and transparency of the Menschen für Menschen Foundation Germany required within the framework of the initiative. 1. Name, head office, address and year of founding Menschen für Menschen Foundation, Germany Brienner Straße 46, 80333 München Founding year: 1981 2. Complete charter and goals of the Menschen für Menschen Foundation* The charter of the organization can be found as a PDF for downloading here. *With effect from 31.12.2013 Almaz Böhm renounced the special rights granted in the charter. Further information on the founder, goals, approach and bodies of the Foundation can be found in the section “Who we are”. 3. Details of tax benefits Because it supports public health care, the idea of understanding among nations and development aid, following the last received notice of exemption from the Munich Tax Office for Corporations, Tax No. 143/235/72144, of 10.02.2012, the Foundation is exempted from corporation tax pursuant to Article 5 para. 1 No. 9 German Corporate Tax Act, and from business tax pursuant to Article 3 No. 6 Trade Tax Act. 4. Name and function of key decision-makers Executive Board: Peter Renner (full-time) Dr Sebastian Brandis (full-time) Dr Martin Hintermayer (part-time) Supervisory Board: Christian Ude (Chairman) Dr Hans Peter Lankes (Deputy Chairman) Dr Annette Bhagwati Dr Peter Hanser-Strecker Dietmar Krieger Dr. Ingrid Sollerer All members of the Supervisory Board serve in an honorary capacity. 5. Activity report Annual reports of past years are to be found as a PDF download in the sections Press/Downloads. Annual Report 2018 5. Personnel structure The headquarters of the German Foundation are located in Munich, where 25 employees work in the Executive Office, Fundraising & Communications, Press, Development cooperation, Purchasing & Logistics, Finance and IT. In addition, about 500 voluntary employees support the activities of Menschen für Menschen. This is the only way to achieve maximum aid for the people in Ethiopia with minimum expenses for administration and fundraising. 6. Details of the source of funding to Financial Statements 2018 7. Details of the use of donations to Financial Statements 2018 8. Affiliation to third parties The Menschen für Menschen Foundation in Germany is closely affiliated to its sister organization Menschen für Menschen – Society for the Provision of Relief – Austria, and Menschen für Menschen VoG – Belgium. The Menschen für Menschen office in Addis Ababa is a branch of the German Foundation. 9. Names of legal persons whose annual payments exceed 10% of their total annual budget There have been no single donations exceeding 10% of total annual revenue.
Annual Report 2022
Financial Statements 2022
Charter of the Menschen fuer Menschen Foundation
The Menschen für Menschen Foundation - Karlheinz Böhms Ethiopia Aid is a public foundation under civil law. It is registered with the Munich tax office under the tax number 143/235/72144 and was last exempted from corporation and trade tax by decision of 21st September 2021 for the promotion of tax-privileged purposes and thus recognised as a non-profit organisation.