Our transparency is not a claim, it is a verification
95,9 % of every donation goes straight to the field. Audited accounts. Voluntary board. Charitable tax status. Everything that follows is available for inspection and verification.
The ratio that says it all
95,9 %
of every Swiss franc and every euro collected goes directly to the field in Battambang.
This figure is not a marketing slogan. It is an accounting ratio, calculated every year after audit, based on actual expenditure. The calculation method is simple: we add up all operational expenditure directly linked to the six programmes in Battambang (salaries of the local team, accommodation and food at the refuge, school fees for supported pupils, raw materials for the training centre, university scholarships, running costs of the kindergarten), we divide by total income, and we get 95,9 %. The remaining 4,1 % covers unavoidable structural costs, detailed below.
To put this ratio in context: according to their annual reports, most organisations in the sector devote between 75 % and 90 % of their resources to the field. AVEC is well above these thresholds, and this is deliberate: the structure is lean because management is based on site, because fundraising remains modest in scale, because the board is voluntary.
The 4,1 % in costs, line by line
No NGO can operate 100 % in the field. There are always unavoidable costs. Here is exactly where AVEC’s 4,1 % goes.
~1,5 %
Annual audit
Independent external fiduciary firm in Switzerland, chartered accountant in France. Full verification of the accounts, supporting documents and international transfers to Cambodia. This is the expense that makes the other figures credible.
~1,2 %
Banking and transfers
Bank charges on donations received in Switzerland and France, exchange commissions from CHF / EUR / USD into Cambodian riel, international transfers to the operational accounts in Battambang. Kept as low as possible, but entirely unavoidable.
~0,8 %
Legal administration
Administrative taxes, annual administrative obligations of the AVEC Switzerland association, filings of the AVEC France association, public liability insurance, exceptional legal fees. The cost of the legal existence of two structures in two countries.
~0,6 %
Communications
Web hosting, domain name, donation management tool, postage for tax receipts, occasional document printing. No communications agency, no paid campaigns. The minimum needed to remain visible.
These percentages are indicative and vary slightly each year depending on the volumes collected. Exact figures appear in the annual report, published and downloadable below.
What is never paid for out of donations
To reach 95,9 % in the field, it also takes what we don’t pay for. Here is what AVEC refuses to fund, either as a matter of principle or because of its voluntary set-up.
- No salary paid in Switzerland or France. Patrik Roux and Theavy Bun are paid through the Cambodian operational structure, at the local salary standard. The president of the AVEC Switzerland association, Philippe Cloux, and the members of the AVEC France board are volunteers. No remuneration in Europe.
- No paid advertising campaigns. No Google Ads, no Facebook Ads, no bought mailing lists. AVEC’s visibility is built through word of mouth from donors, through our volunteer Sentinelles and Voix, and through the newsletter that we manage ourselves.
- No communications agency. The website, visuals and reports are produced in-house or by volunteers. We would rather resources went to a child than to a freelancer.
- No donor loyalty gifts. No calendars, no pens, no mugs branded with AVEC. Your donations fund programmes, not promotional items.
- No company car, no business-class travel. Patrik’s trips between Switzerland and Cambodia are in economy class, covered by him personally or through the Voix d’AVEC when earmarked donations allow it.
The audits, guarantors of everything above
Compulsory annual audit
The accounts of the AVEC Switzerland association are verified every year by an independent external fiduciary firm. The accounts of the AVEC France association are verified by a chartered accountant. No exceptions, no year without an audit since AVEC was founded.
Scope of the audit
All income (donations received, sponsorships, grants), all expenditure (transfers to Battambang, structural costs), all supporting documents for Cambodian expenditure (invoices, contracts, payroll), all international bank transfers. Nothing is left out.
Publication
The audit report is included in the annual report, available to download (see the next section). The AVEC Switzerland association also submits its accounts to the cantonal tax authority as part of maintaining its exemption.
Annual reports and accounts
AVEC’s annual report is published every year in spring, after the accounts are closed and audited. It contains: the complete balance sheet, the income statement for both structures (Switzerland and France), the use of funds by programme in Battambang, trends in operational figures (children cared for, learners trained, scholarship students, etc.), the year’s key actions, and the audit report.
The 2025 annual report can be downloaded below, in French and in German. For previous editions, write to patrik.roux@info-avec.org.
Five commitments, written, signed and honoured
AVEC commits in writing to every donor, every sponsor, every student sponsorship. Here are the five fundamental promises that the association has kept since it was founded.
- No misappropriated funds, no grey areas. The accounts are audited, the ratio is public, the bank flows are traceable. If an expense cannot be justified, it is not made.
- No marketing use of a protected child’s identity. Minors cared for at the refuge, at the kindergarten, in schools and at the training centre are never named or photographed individually in our communications. Our sponsorship ethics in detail.
- Factual, dated information to all donors. Monthly newsletter, quarterly journal for sponsors, detailed annual report. No promotional communication without verifiable figures.
- Absolute confidentiality of personal data. Your details as a donor are never passed on to third parties, never used for anything other than tracking your donation and sending your tax receipt. Compliant with the European GDPR and the Swiss nFADP.
- Reversibility of any commitment. One-off donation, recurring donation, sponsorship: everything can be changed, suspended or stopped at any time, by simple email, without justification or notice.
A question, a doubt, something to verify?
Transparency is only worth something if it is questioned. If you represent a foundation, a corporate sponsor, a grant committee, or if you are a demanding donor, write to us directly. We provide all the supporting documents required: full accounts, non-public audit report, operational partnership contracts, field team salaries, copies of agreements with the Cambodian Ministry of Social Affairs. Patrik Roux replies personally to any well-founded request within 48 working hours.
You now know where your money goes. The rest is up to you.