Fundación Asha-Kiran´s Code of Good Governance
Introduction
The Board of Trustees of Fundación Asha-Kiran approves this Code of Good Governance to reinforce the ethical, transparent, and responsible management of the institution.
This document establishes the values, principles, and guidelines for action that must be observed by trustees, managers, employees, and volunteers, and which will also be communicated to donors, suppliers, and partner entities. Its objective is to guarantee public trust, to protect the founding mission, and to ensure a positive and lasting social impact.
1.- Fundamental Principles and Values
- Mission and values: To promote welcoming spaces where extremely vulnerable children and youngsters can be safe and receive affection, care, protection, and opportunities to develop and be happy.
- International regulatory framework: Inspired by the Convention on the Rights of the Child, the Universal Declaration of Human Rights, and the Geneva Convention.
- National regulatory framework: Strict compliance with Foundations Law 50/2002, Law 49/2002 on tax regime for non-profit organizations, Law 1/2002 regulating the right of association, and all the principles of transparency and good governance promoted by the Spanish NGO Coordination Committee and Fundación Lealtad.
- Diversity and inclusion: Absolute respect for the identity, culture, and diversity of the people we support.
- Community engagement: Citizen mobilization and creation of support networks to strengthen communities and bonds of solidarity.
- Ethics and responsibility: All decisions must be made with integrity, prioritizing the best interests of children, youth, and migrants.
2.- Structure and Governing Bodies
- Board of Trustees: It is the governing body, with powers of representation, governance, and administration.
Current structure
- Chair: Uttam Módenes (Gipuzkoa).
- Vice Chair and Secretary: Paloma (Hansa) Sousa Leal (Madrid).
- Spokesperson: Silvia Benítez Redrejo (Madrid).
Mode of operation
- The Board of Trustees shall meet at least twice a year and whenever required by the interests of the Foundation.
- The agreements shall be recorded in minutes signed by the President and the Secretary.
- The trustees shall perform their duties free of charge and may be reimbursed for justified expenses incurred in the performance of their duties.
Obligations of the trustees
- to comply with the law, this Code, and internal regulations.
- to participate diligently and loyally in meetings and decisions.
- to maintain confidentiality of sensitive information.
- to report and avoid instances of conflicts of interest.
- to ensure the economic sustainability and public image of the Foundation.
3.- Management, Transparency, and Control
- Total transparency: Yearly publication of reports on projects, results, and financial information, available in a format accessible to the public.
- Clear statements for donors and sponsors: Guaranteed traceability in all financing mechanisms (donations, sponsorships, charity shop, campaigns).
- Accountability: Drawing up verifiable annual reports and accounts subject to external audit when required by the regulations or as agreed by the Board of Trustees.
- Responsible use of funds: Prudent, efficient, and ethical administration of resources, avoiding any deviation from the foundation's purposes.
4.- Ethics and Conduct
- Honest management of aid: Resources are allocated directly and efficiently to children, young people, and migrants in situations of vulnerability in India, Spain, and Senegal.
- Responsible volunteering: Voluntary participation is formalized through a written agreement, suitable training is given, as well as accident and civil liability insurance coverage.
- Professional behavior: Explicit objection to any form of discrimination, harassment, or unworthy treatment at the workplace or during volunteer work.
- Confidentiality and data protection: Rigorous safeguarding of sensitive information about beneficiaries, donors, employees, and volunteers.
5.- Projects and Participatory Approach
- Day Centres (Pune, India): Comprehensive care, nutrition, and schooling for the children of itinerant working families.
- Young Promises Project (Pune, India): Academic support, guidance, and educational tools for young people in situations of vulnerability.
- Vínculos Project (Málaga, Spain): A space of welcome and accompaniment for young migrants and asylum seekers, promoting social integration and community leadership.
- Talibe Children’s Home Project (Saint-Louis, Senegal): Creation of a Community Centre for the restoration of rights of talibé children and adolescents living on the streets, through basic education, healthcare, child protection, and community strengthening.
6.- Relations with Stakeholders
- Donors: Transparency in the use of their contributions, right to confidentiality, and access to information on the use of the funds.
- Volunteers: Acknowledgment of their contribution, proper training, and legal and insurance coverage in their activities.
- Employees: Equal opportunities, professional advancement, and a safe and respectful environment.
- Beneficiaries: Support is based on respect, avoiding exploitative use of their vulnerability and promoting their active participation.
7.- Accountability and Evaluation
- Annual reports and financial statements: Published annually since 2008 and accessible to the public.
- Impact indicators: Periodic evaluation of the social impact of programs and projects.
- Two-way communication: Permanent communication channels with sponsors, contributors, and beneficiaries.
8.- Update and Monitoring Mechanisms
- Official approval: This Code will be approved by the Board of Trustees and recorded in the minutes.
- Monitoring: The Board of Trustees will appoint a person or committee responsible for monitoring its implementation.
- Periodic review: It will be evaluated and updated every 2–3 years, or more often if required by legal, strategic, or contextual changes.
9.- Validity, Compliance, and Reporting Channel
This Code will remain in force until the Board of Trustees approves its modification or replacement.
All members of the Board of Trustees, executives, employees, and volunteers must accept and comply with the provisions set forth herein.
Failure to comply with the Code jeopardizes the reputation of the Foundation. To report any violation, a confidential Ethics and Reporting Channel has been set up, managed by an independent external entity, which guarantees maximum impartiality and protection of the informant.
Alternatively, the notification may be made to the President or, in its place, to the Vice-President, for corrective measures to be taken.
10.- Communication and Dissemination of the Code
To ensure its effectiveness and that it is a well-known, living document:
- Internally: A copy will be provided to all new members of the Board of Trustees, employees, and volunteers, who must sign it to show their acceptance. It will be included in training and welcome programs.
- Externally: This Code will be published prominently on the Foundation website and made available to anyone who requests it.
- Commitment to transparency: The Foundation undertakes to inform, in its annual report, of the status of compliance with this Code and any relevant incidents handled through the Reporting Channel.
Code of Conduct in our Projects
1.- General principles of conduct
- Act always with integrity, respect, and professionalism
- Prioritize the best interests of the child in every decision
- Respect the dignity, culture, and rights of all beneficiaries
- Maintain a collaborative, positive, and constructive attitude
- Reject any form of discrimination, harassment, or violence
2.- Behavior with children and adolescents
What must be done:
- Treat all children with kindness, patience, and respect
- Use respectful and positive language
- Maintain professional boundaries in all interactions
- Ensure children’s privacy and confidentiality
- Foster a safe, inclusive, and welcoming environment
What must never be done:
- Hit, shake, or use any form of physical punishment
- Humiliate, insult, or use degrading language
- Be alone with a child in closed spaces without supervision
- Develop personal relationships outside the project context
- Transport children in private vehicles without express authorization
3.- Use of project resources and property
- Use resources exclusively for project purposes
- Maintain full transparency in all purchases and expenses
- Properly justify all expenditures according to the financial manual
- Care for and maintain equipment, materials, and facilities in good condition
- Immediately report any loss or misuse of resources
4.- Confidentiality and use of information
- Protect the identity and privacy of beneficiaries
- Do not share sensitive information with individuals outside the project
- Obtain express consent for photos or videos
- Use images only for authorized and dignified purposes
- Immediately report any information leaks
5.- Relations between staff and volunteers
- Maintain a respectful and collaborative work environment
- Resolve conflicts through constructive dialogue
- Respect established hierarchies and responsibilities
- Communicate openly about problems or concerns
- Support one another for the success of the project
6.- Conflicts of interest
- Immediately declare any possible conflict of interest
- Avoid personally benefiting from one’s position in the project
- Do not accept gifts or favours that compromise impartiality
- Always prioritize the project’s interests over personal ones
7.- Non-compliance protocol
- All violations of this code shall be investigated
- Consequences may include:
- Verbal or written warning
- Temporary suspension of activities
- Immediate termination of collaboration
- Report to authorities in serious cases
This Code of Conduct may be reviewed annually.
Child Protection Policy
1.- Statement of principles
Fundación Asha-Kiran commits to ensuring the protection and well-being of all children and adolescents who are beneficiaries of their projects. We recognize that all children have the right to be protected from all forms of abuse, mistreatment, exploitation, and neglect, as established by the United Nations Convention on the Rights of the Child.
Our policy is governed by the principle of the best interests of the child, which prevails over any other consideration.
2.- Scope of application
This policy is mandatory for:
- All paid staff of both organizations
- National and international volunteers
- Interns and students in training
- Any person collaborating with the projects
3.- Definitions and types of abuse
Child abuse is understood as any action, omission, or negligent treatment that violates the rights of the child:
3.1. Physical Abuse:
- Hitting, kicking, burning, or violent shaking
- Humiliating corporal punishment
- Deprivation of food, water, or sleep as punishment
- Unnecessary or forced medical attention
3.2. Emotional/Psychological Abuse:
- Insults, humiliations, constant mockery
- Shouting, threats, degrading language
- Derogatory comments about their family, origin, or abilities
- Destructive criticism that damages self-esteem
- Unjustified social isolation
- Disproportionate demands beyond their abilities
- Systematic induction of fear or anxiety
3.3. Sexual Abuse:
- Any sexual contact or behaviour with a child
- Exhibitionism or exposure to pornographic material
- Inappropriate sexual comments or insinuations
- Using a child in pornographic material
3.4. Neglect:
- Lack of proper supervision according to age
- Failure to meet basic medical, dental, or psychological needs
- Inadequate food, hygiene, or clothing
- School abandonment or obstruction of access to education
- Exposure to dangerous or unhealthy situations
3.5. Exploitation:
- Forced begging
- Child labour interfering with education and development
- Use in illegal activities
- Any form of child trafficking or trade
4.- Code of conduct for staff and volunteers
Must do:
- ✓ Treat all children with respect and dignity
- ✓ Obtain consent before any physical contact with a child (except in emergencies)
- ✓ Keep doors open or stay in visible spaces during individual activities
- ✓ Listen actively and take children’s concerns seriously
- ✓ Maintain professional relationships at all times
Must not do:
- ✗ Hit, shake, or use any form of physical punishment
- ✗ Use humiliating, discriminatory, or sexually suggestive language
- ✗ Be alone with a child in closed spaces without supervision
- ✗ Take photos or videos without express authorization
- ✗ Develop personal or friendship relationships outside the project context
- ✗ Sleep in the same room or bed as a beneficiary child
- ✗ Transport children in private vehicles without authorization
5.- Protocol for action in cases of suspected abuse
Step 1: Listen and Believe
- Listen to the child attentively and without interrupting
- Believe their account and do not minimize their experience
- Assure them they did the right thing by speaking up
Step 2: Do Not Investigate
- Staff must NOT investigate on their own
- Do NOT confront the alleged perpetrator
- Document the facts objectively
Step 3: Report Immediately
- Notify within the first 24 hours to:
- Local Protection Coordinator (Maison des Talibés)
- Protection Officer (Asha-Kiran Spain)
- In cases of imminent danger, contact local authorities
Step 4: Follow-Up and Support
- Provide psychosocial support to the child
- Maintain absolute confidentiality
- Follow the case until its resolution
6. Safe use of images and data
6.1. Informed Consent:
- Clearly explain how images will be used
- Children have the right to refuse to be photographed
6.2. Guidelines for Images:
- Ensure dignified clothing at all times
- Avoid images that depict suffering or humiliation
- Never identify children by full names
- Do not publish exact location information
7. Training and capacity building
- All staff and volunteers shall receive mandatory training on this policy before starting their duties
- Annual refresher training for all team members
- Specific sessions adapted to the local cultural context
9. Review and update
This policy shall be reviewed annually and updated as necessary.
Financial Procedures Manual in Our Projects
1.- Basic principles
This manual establishes simple but effective financial procedures that ensure:
- Transparency in the use of funds
- Traceability of all expenses
- Security for both organizations
- Practicality for field implementation
2.- LIMITS AND AUTHORIZATIONS (These amounts may vary depending on the budget)
2.1. Daily Operational Limits:
- Up to 100€: Local decision without prior authorization
- Between 100–450€: Prior communication via WhatsApp/email to Asha-Kiran
- More than 450€: Express and prior authorization by email from Asha-Kiran
2.2. Expenses that ALWAYS require prior authorization:
- Rental contracts (any amount)
- Hiring of personnel (prior approval of position and salary)
- Purchase of electronic equipment or high-value goods
- Extraordinary or unbudgeted expenses
3.- FUND TRANSFER PROCEDURES (These amounts may vary depending on the budget)
3.1. Initial Revolving Fund:
- An initial fund of 1,500€ shall be established for operational expenses
- This fund shall be replenished monthly upon justification
3.2. Monthly Fund Request:
- Deadline: 25th of each month
- Format: Email with detailed monthly budget
- Transfer: Asha-Kiran will make the transfer before the 5th of the following month
4.- REQUIRED SUPPORTING DOCUMENTATION
4.1. For ALL expenses:
An original invoice or official receipt must be submitted including:
- Name of the seller/provider
- Date of issue
- Clear description of goods/services
- Total amount in local currency
- Vendor’s stamp and signature (when possible)
4.2. Specific documentation:
- Payroll: Copy of contract and signed payslip
- Rentals: Copy of contract and payment receipt
- Services (electricity, water, telephone): Original invoices
5.- MONTHLY FINANCIAL REPORT FORMAT
Deadline: Up to the 10th of each month for the previous month
Simplified Report Format:
FINANCIAL REPORT – [MONTH/YEAR]
Project: From the Street to the Classroom
INCOME:
- Asha-Kiran Transfer: [Amount]
EXPENSES BY CATEGORY:
- Local staff: [Amount]
- Center rent: [Amount]
- School materials: [Amount]
- Activities with children: [Amount]
- Medical expenses: [Amount]
- Other expenses: [Amount]
TOTAL SPENT: [Amount]
CURRENT BALANCE: [Amount]
ATTACHED DOCUMENTATION:
- Invoices of the month (total: XX documents)
- Photos of purchases/materials
- Attendance list of staff
6.- CONTROL AND MONITORING
6.1. Monthly Review:
- Asha-Kiran will review the reports before the 20th of each month
- Any questions will be communicated within 10 working days
6.2. Local Filing:
The local ONG will maintain a physical file containing:
- All original invoices organized by month
- Copies of contracts
- Record of transfers received
6.3. Simple Audits:
Every 6 months, Asha-Kiran may request:
- Photos of the physical file
- Short video showing purchased materials
- Phone interview with local staff
7.- COMMUNICATION AND RESOLUTION OF DOUBTS
Preferred Channels:
- Emergencies: WhatsApp [local coordinator’s number]
- Regular inquiries: Email to [XXX@XXX]
- Transfers: Email to [XXX@XXX]
8.- TEMPLATES AND TOOLS
8.1. Daily Expense Record (Example):
Date | Item | Supplier | Amount | Authorization
-----------------------------------------------------
15/10 | School materials | Stationary Shop | 100€ | Authorization not required
20/10 | Door repair | Carpentry | 450€ | Email 18/10
8.2. Monthly Checklist:
- All invoices gathered
- Photos of important purchases taken
- Financial report completed
- Documentation scanned and sent
- Physical file organized
9.- MANAGEMENT OF UNFORESEEN EXPENSES
For urgent, unbudgeted expenses:
- Immediately inform Asha-Kiran via WhatsApp
- Explain the urgency and necessity
- Wait for authorization (generally within 24 hours)
- Keep all documentation
10.- CONFIDENTIALITY
All financial information shall be considered confidential and shared only among:
- The management team of the local NGO
- The administrative department of Asha-Kiran
- Auditors authorized by both parties
Annual Reports Our work over the years
Find out how we have worked every year since our founding. Explore our institutional reports to learn about the development of our projects, and our financial statements.
Transparency and Accountability
At Fundación Asha-Kiran, we believe that trust is based on facts, clarity, and responsibility. That is why we publicly disclose our latest audit, conducted by an independent external agency, as a sign of our commitment to transparency and ethical resource management.
Every contribution we receive —from members, donors, companies, or public entities— is turned into real opportunities for vulnerable children and youngsters. Publishing our audit is a way of being accountable to those who make our work possible and ensuring that every euro is used rigorously, efficiently, and honestly.
You can view our latest yearly audit below, which reflects our organization's activity and impact.
