Accountability statement

War Child operates and reports in accordance with standard guidelines and rules specified by recognised authorities, covering accounting standards, fundraising and governance. Standards issued by the Dutch Accounting Standards Board (RJ650), the Central Bureau for Fundraising (CBF), the Dutch Fundraising Institutions Association (VFI) and Code Wijffels, are of particular importance. War Child operates in accordance with these rules and strives to be a role model in how a reliable NGO should function in today’s society. In 2014, War Child will prepare to comply to open data standards as set by IATI, in order to improve public accountability and transparency.

Accountant

War Child’s internal organisation and controls as well as its annual accounts are audited by PwC Accountants. The annual accounts relating to War Child’s operations in programme countries are audited by an external auditor when required by local law or when required by the global auditor based on an assessment of materiality and risks.

PwC Accountants has been War Child’s accountant for the past thirteen years. The PwC partner and audit teams working on the War Child audit were changed in 2013. PwC performs no other non-auditing tasks for War Child.

Audit reports are discussed by the audit committee of the Supervisory Board, attended by the auditor, the Manager Finance and Control and the Managing Director. No qualified audit opinions were given on any of the global audits performed on War Child’s annual accounts in 2013. The global auditor’s unqualified opinion is attached to the War Child annual accounts 2013, which form an integral part of War Child’s annual report 2013.

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