Principles of transparency of P.L.E.A. e.V.
1. Respect for human dignity
The inviolability of human dignity is a guideline for our actions. We assume that people on any continent are subjects of their actions and not objects of assistance.
2. Directors and Executive Board
The board members that monitor the work of P.L.E.A. e.V. perform their duties with high competence and seriousness. There is a clear and unambiguous definition of the roles and functions of volunteer management and supervisory bodies and relative to the full-time board. These provisions are described in the statutes of the association, which is publicly known. The compensations and expenses for the employees of the association, should they be paid, will be disclosed. The honorary members of the institutions do not receive remuneration and expense allowance. In addition, the other posts of the board members and board members are published.
3. Economy and efficiency
P.L.E.A. e.V. applies all funds responsibly, economically and efficiently. This includes that P.L.E.A. e.V. ensures foresight and systematic acts and that there are clear rules and processing standards on the use of funds for all employees. This includes as well clear, understandable rules for the external tendering and commissioning of services and procurement. To prevent fraud and corruption, there are internal guidelines for employees and managers. Through continuous training of employees and managers, the implementation of existing rules and procedures will be continuously supported and qualifies the work of employees.
4. Internal organization
P.L.E.A. e.V. has a well-functioning, professional organizational structure with a clear and unambiguous regulation of internal powers and responsibilities as well as of the signing authorities. To secure and further develop the internal organization and the processing method, there is an internal audit that controls all work areas and regularly reports to the board and the supervisory bodies.
5. Accounting and Reporting
P.L.E.A. e.V. undertakes to make the sources and uses of funds transparent and available to the public. The bookkeeping and accounting are done according to law.
P.L.E.A. e.V. publishes an annual report for this, in which, if necessary, donations freely available passed on to other nonprofit organizations are noted, as appropriate.
The annual external audit covers the following aspects:
- Correct accounting and financial statements, comprising the balance sheet, income statement, notes and voluntary management report
- The adequacy of the management and economical and efficient use of funds.
The auditors report in person to the full-time board and the volunteer management and supervisory bodies of the outcome of the audit actions they implement.
7. Public Relations of Development Aid
We pay attention to accurate, fair presentation and make our own values, motives and our own actions transparent. We help people to be able to make their own decisions in between the various options and to reflect their own positions critically. Basis are the respect for different cultural orientations and tolerance of other viewpoints, provided they do not violate human dignity. The public relations of P.L.E.A.'s development aid shall be based on the applicable principles of journalistic and ethical probity. It is based on the guidelines that have been set in the "Code d'Athène" internationally and in the Press Code at the national level.
P.L.E.A. e.V. undertakes to comply with Christian and ethical values in the communication with donors. For sponsorship activities with companies an "Ethics Sponsorship Code" is formulated as a guideline, which is open to the public. The free choice of donors will be respected. Any semblance of pressure on the decisions of donors will be omitted. The donation purpose is described truthfully and the proper use of the donation is guaranteed. Commissions and other profit sharing in the acquisition of donors will not be paid.