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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 rules and principles
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.
External audits
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 2024, 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.
Internal audits
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.
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 2023.
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.
Compliance
Compliance management ensures that the Foundation always performs its activities in accordance with law and that it observes high ethical standards in all areas. Since autumn 2023, the Foundation has been advised on compliance issues by the law firms Hogan Lovells and Gibson Dunn.
If you have questions and comments regarding compliance, please feel free to contact us at compliance@menschenfuermenschen.org.
Annual reports
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.
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.
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.
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 5th June 2024, 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:
Dr Sebastian Brandis (spokesman, full-time)
Benjamin Freiberg (full-time)
Supervisory Board:
Dr. Ingrid Sollerer (chairwoman),
Dr Annette Bhagwati (vice-chairwoman),
Haile Gebrselassie,
Prof. Netsanet Workneh Gidi,
Prof. Dr. Matthias Siebeck,
Peter Schwarzenbauer
All members of the Supervisory Board serve in an honorary capacity.
5. Activity report
Annual reports of past years can be found as a PDF download above and in the downloads section.
5. Personnel structure
The headquarters of the German Foundation are located in Munich, where around 25 employees work in the Executive Office, Fundraising & Communications, Press, Development cooperation, Purchasing & Logistics, Finance and IT. In addition, about 150 volunteers 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 2023
7. Details of the use of donations
to Financial Statements 2023
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.
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