You can see the impact of our work, get detailed information about how our resources are used and understand our governance mechanisms. We provide you with all the information here or by calling 900 100 822.
THIS IS HOW WE DISTRIBUTED OUR FUNDS IN 2016 AND HOW WE DISTRIBUTED THEM ACCORDING TO OUR KEY ACTION POINTS
Being transparent is not only about publishing our accounts; it is one of the principles that supports our organisation and the work we do every day.
In 2016, we were subject to 66 audits and 6 requests demanded by public donors as part of the execution of our projects. These audits, carried out by companies like Ernst & Young, take place both at our headquarters and in the countries where we work. Public funding, from which 80% of our funds are derived, demands strict control and justification, not just in terms of how funds are used but also regarding how projects are executed.
On top of the audits that review our accounts, Action Against Hunger-Spain also undertakes organisational audits at HQ and project audits in the intervention countries, both through independent bodies.
Action Against Hunger is also one of the few organisations that has a permanent internal auditor who reports directly to the foundation’s Board of Trustees.
As a Spanish foundation, Action Against Hunger-Spain must respond to its regulating body – the Foundations Commission – on an annual basis. For us, this relationship is maintained with the Ministry of Social Affairs.
Our highest governing body is the Board of Trustees, chaired by José Luis Leal, to which we are accountable for our work on an annual basis. Trustees receive no remuneration for their work, thus guaranteeing their independence.
As we have chosen the tax regime for non-profit organisations (Act 49/2002), we are also subject to direct control by the Spanish Tax Administration regarding use of funds and we present an annual report for this purpose.
Find out more about our investment policy.
PUBLICATION OF ACCOUNTS
Our duly audited annual accounts (2015) are published in our annual report, which is sent to all members and stakeholders.
In intervention countries, the Heads of Mission do not manage funds directly; instead, this is done by another management figure, the Administrator. The Administrator cannot, however, order any kind of expenditure without the approval of the Head of Mission.
On top of our compliance with accounting regulations, we have also developed an internal Analytical Accounting system that allows us to explain at all times and on an individual basis how and for what purpose all of the funds received are spent. These accounting records are audited according to each individual project in the field and, as Action Against Hunger-Spain does not have any subsidiaries, each transaction is separately integrated into head office’s accounts, in order to audit all operations together.
INSTITUTIONS THAT ENDORSE US
AECID (Spanish International Development Agency)
In 2004, AECID carried out a thorough examination of the accounting, project management and good governance mechanisms of Spanish NGOs in order to establish humanitarian action agreements. Action Against Hunger-Spain complied with all the requisites examined.
- ECHO (Humanitarian Aid & Civil Protection Department of the European Commission)
Action Against Hunger is one of the main allies of the world’s largest humanitarian donor – the European Union. Action Against Hunger’s International Network subjects all its ECHO-funded projects in the field to the thorough controls demanded by the institution regarding the use of its funds and the impact of the programmes and it is recognised within the Framework Partnership Agreement.
- Ernst & Young
This internationally prestigious company audits our accounts every year.
- CONGDE (Spanish Development NGOs Coordinating Committee)
Action Against Hunger-Spain is an active member of the Spanish Development NGOs Coordinating Committee. Action Against Hunger-Spain subscribes to, applies and actively promotes the Code of Conduct developed by CONGDE member organisations.
ACTION AGAINST HUNGER International Network
Action Against Hunger-Spain is part of the Action Against Hunger International Network (ACF-International), with offices in France, the United Kingdom, USA, Spain and Canada and presence in more than 45 countries. The Charter of Principles and the Intervention Principles are the international benchmark under which the network unites its mandate, mission and vision as well as the basic principles of all our interventions Independence, Neutrality, Non-discrimination, Free and Direct Access to Affected Populations, Professionalism and Transparency.
This is a foundation that has the aim of promoting CSR and the SGE-21 ethical management regulation. Action Against Hunger-Spain is a member of its Board of Directors and actively participates in its activities in favour of developing social responsibility in organisations.
CODES OF CONDUCT
Action Against Hunger has its own Code of Conduct and accepts and works within the framework of the CONGDE Code of Conduct, as well as the AEFR (Spanish Fundraising Association)’s Codes of Ethics and Best Practice and the International Red Cross Code of Conduct.
Action Against Hunger-Spain’s Ethics Committee is made up of professionals from both inside and outside the organisation. Its aim is to assess and guide the organisation’s workers in the practical application of our code of conduct (professional ethics); review and propose improvements to the Executive Committee; analyse the most likely risks (and their most effective solutions) and promote professional ethics in the organisations. It is a multidisciplinary committee made up of 13 members (10 internal, one trustee and two external members), with advisory and consulting functions. The committee meets at least twice a year and/or as per the request of stakeholders.
Action Against Hunger evaluates environmental and climate-related risks during its operations, ensuring that the technologies and strategies implemented are adapted to the economic, sociocultural and environmental limits of the communities in which the intervention is taking place, while showing a commitment to preventing contamination and environmental damage generated by the interventions. This is done by promoting best practice regarding environmental protection, which includes the consideration of climate vulnerability in order to ensure the continued provision of services and continuously improve environmental efforts by working towards the overall goal of sustainable development.
It is our desire and duty to be accountable on a regular basis, in recognition of the trust placed in us by our 45,545 members (natural or legal persons who support and constitute Action Against Hunger-Spain with a regular financial contribution, which is indefinite until otherwise stated by the interested person at any time) on 30 September 2014, and 28,878 donors (natural or legal persons who support and constitute Action Against Hunger-Spain with a one-off financial contribution and no commitment to making a continuous contributions over time), since the organisation’s founding date up to 30 September 2014 (see our foundation's articles of association).
Public donors demand strict control of these criteria for each and every one of the projects they fund. But we also want the public and the companies that collaborate with us to feel equally secure. For this reason, Action Against Hunger-Spain shows its voluntary commitment to integrating all social, work-related, ethical and environmental aspects that go beyond the legal requirements into its strategy and management. First, the ACF International Network has a solid framework of values and principles by which all our activities abide. They are mainly featured in our Charter of Principles and our Policy Paper. Second, we have a series of transparency mechanisms that we will explain below.
Our daily work in the field, the research and advocacy work carried out by our specialists and the monitoring work of our Board of Trustees and executive structure means we can say without a doubt that hunger has a solution.