Transparency and compliance


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.


Binding principles and rules


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 Board of Trustees.
  • 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.


External audits


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 2020, 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.


Top score in transparency test

In the transparency test conducted by the non-profit analysis and consultancy firm PHINEO in November 2014 Menschen für Menschen received the grade “very good”. The purpose of the test commissioned by SPIEGEL ONLINE was to determine how diligently, systematically and transparently fundraising organizations report on their work online. Among the 50 organizations examined, Menschen für Menschen achieved 10th place. The study of the Foundation certified an above-average high level of transparency in the categories “Vision and strategy”, “Activities” and “Effect”.


Good marks from Finanztest

In the autumn of 2014 Finanztest magazine, a publication of Stiftung Warentest, tested ten fundraising organizations set up by celebrities. The foundation Menschen für Menschen was rated “particularly good”. Finanztest attested the Foundation very low administration and advertising expenses, a high level of transparency and high quality management and control. Special mention was made of the informative Annual Report, and praise was expressed for the clear procedures in the selection and funding of projects in Ethiopia.


Internal audits


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.


Independent auditing

Every year we have our accounting inspected by independent auditors. The audit report is submitted to the Executive Board, Supervisory Board and Board of Trustees. Once again we received an unqualified audit certificate for the Annual Financial Statements 2018.

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.


Annual reports

Annual Report 2021
Annual report 2020
Annual Report 2019
Annual Report 2018
Annual Report 2017
Annual Report 2016
Annual Report 2015
Annual Report 2014

Further proof of transparency


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.

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 2018
Financial Statements 2018
Charter of the Menschen für 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 11th June 2018 for the promotion of tax-privileged purposes and thus recognised as a non-profit organisation.