Plan International Inc.

“Plan International, Inc (Plan) has a management services subsidiary, Plan Limited, established in the United Kingdom (UK). The directors of this subsidiary during the year ended June 30, 2021 were the CEO, Chief of Staff & General Counsel and Executive Director Finance & IT of Plan International, Inc. The COO and other Senior Management of Plan Limited report to the CEO of Plan International. Inc. The services provided by Plan Limited include programme and fundraising support services and management services for Plan International, Inc. and its member organizations. Programme support services include programme policy and technical expertise, impact evaluations and research, as well as systems which are integral to programme implementation. Fundraising activities include funding of new Plan National Organizations, business development of existing National Organizations and business and planning services designed to develop the fundraising capabilities of Plan. Support activities include governance, legal, finance, internal audit, human resources and back office information technology services.”

“In April 2021 a fraud in the Mali Country Office (CO) was reported to Plan International, Inc. (PII) management, relating to suspected falsified partner liquidations of funds advanced by PII.”

“An investigation into this incident was completed by PII's Counter Fraud Unit (CFU) in May 2021, and a fraud loss (misappropriation of funds) was identified. At that time, the dollar amounts involved did not meet the Internal Revenue Service's definition of a "Significant Diversion of Assets". The partner organizations implementing PII funded projects benefitted from the diversion of funds. Funds were advanced to partner organizations by PII but significant sums were not spent on the projects and were falsely accounted for as a bona-fide expenditure in reporting made to PII.”

“Following this initial investigation, the Mali CO made additional inquiries to determine whether this case was an isolated incident. This revealed that similar issues were occurring across other partners and therefore since August 2021, CFU has initiated further investigations into additional partners. This work is expected to be completed by June 30, 2022. As of the date of this filing, the overall losses identified amount to approximately $950,000. Given that PII considers these losses to have similar root causes of which PII was alerted to during fiscal year ended June 30, 2021, the losses may collectively constitute a significant diversion of assets required to be disclosed as part of PII's Form 990 for the fiscal year ended June 30, 2021.”

“As a result of the issues identified, PII has implemented a comprehensive remediation plan within the Mali CO, consisting of 92 robust action points: targeting reformation of CO processes in partner selection, contracting and financial management as well as in risk management, expenditure verification and pre and external auditing. PII management commissioned a light-touch Operational Review by the International Audit function to inform a decision about resuming business development activities and implementation of new grants in the Mali CO. The review was conducted in country from January 31, 2022 to February 4, 2022. The review covered an assessment of whether the controls that had been recently introduced by management as part of the remediation plan are in place and have started to be implemented. The review found that most of the agreed actions have been fully or substantially implemented and that of the total 74 high and medium priority agreed actions set out by management, 62 were due as of January 31, 2022. Of these, 51 (82%) have been fully or substantially implemented and 11 (18%) have been partly implemented. As a result of the review and subsequent discussion, PII management made the decision to allow new business development activities in Mali effective from April 4, 2022. It is expected that main remediation actions will be completed by June 30, 2022 after which the Mali CO will adjust their management objectives to include any long term actions to sustain the improvement in relevant processes, practices, systems and capabilities.”

“The Members of Plan International, Inc are separate legal entities(National Organizations) established with objectives, purposes and constitutions which are substantially similar to those of Plan International, Inc. These National Organizations carry out fundraising, development education and advocacy and those in India and Colombia also carry out development programmes in their respective countries. National Organizations are admitted as Members of Plan International, Inc. in accordance with Plan International, Inc's By-laws. During the year ended June 30, 2021 there were 20 Member National Organizations.”

“The Board of Plan International, Inc, is elected by the Members' Assembly of Plan International, Inc. Elections are held either when the term of office of a Board Director expires or on the resignation of a Board Director. Each term of office is for a period of three years.”

“The Members Assembly has the responsibility for approving the strategy of Plan International, Inc., the annual budget and long term financial plans, the appointment of the auditors, the annual financial statements, changes to the governance documents and governance arrangement, establishing the goals for the Board and monitoring its performance and ratifying the appointment of the CEO. Each Member National Organization is entitled to a minimum of one vote. Entitlement to further votes is determined by the level of funds transferred to Plan International, Inc. or to Plan International, Inc. approved programmes in India and Colombia.”

“The Form 990 is reviewed by senior members of the Global Finance Department and by an independent certified public accountant appointed by the organization. General Counsel, also reviews the Form 990 prior to submission.”

“Plan lnternational, Inc. has required Directors, Officers and Key Employees to disclose potential conflicts of interest as they arise throughout the year ended June 30, 2021. The corporation revised its conflict of interest policy in April 2018 to meet the requirements of the New York Non-Profit Revitalisation Act and other developments in good practice. Officers, Directors, Key Employees, Members' Assembly delegatee, Regional Directors, other Senior Management of the Management Services company, Plan Limited, and the Director of Treasury Services were required to disclose relevant interests or confirm that none arose. Declarations will continue to be required as circumstances change, when individuals are newly appointed and also on an annual basis.”

“The compensation of the CEO is determined by a performance review by Board and by use of comparability data for similar roles in the sector.”

“The financial statements of Plan International, Inc. together with the governing documents and policies are available upon request. Additionally, Plan International, Inc. posts the Annual Review and Worldwide accounts as well as the main policies that govern Plan's work on it's website (http://plan-international.org)”

“Other changes in net assets or fund balances is due to the currency translation adjustment between opening and closing reserves of ($11,983,996).”

“The Uniform Guidance audit for the fiscal year ended June 30, 2021 has been submitted.”

“FORM 990, PART III, LINE 4d, OTHER PROGRAM SERVICES”

“Sexual and reproductive health rights($70,459,282). Sexuality education for youth and families; adolescent and gender-responsive sexual and reproductive health and HIV services; prevention of harmful practices including child early and forced marriage and FGM; suppport for girls and young women most at risk.”

“Early Childhood Development ($107,979,249). Support for gender-sensitive parenting and nurturing care practices covering health, nutrition and hygiene, play and early learning, protection and positive discipline; maternal, neonatel and child health services; early learning and stimulation; community hygiene, sanitation and health campaigns.”

“Skills and opportunities for youth employment and entrepreneurship ($53,946,979). Life, vocational and business skills training and community engagement; working with private sector to create employment opportunities and access to financing; promote better working conditions and regulations for youth.”

“Girls, boys and youth as active drivers of change ($43,676,746). Capacity building for youth to be active citizens and to engage in collective action; government mechanisms for youth engagement; media and youth programmes; promoting youth participation in all our work.”

“Sponsorship Communications ($21,585,680). The full cycle of field activities, including central and regional management and logistical costs related to Child Sponsorship. The cycle starts with planning and then introducing communities to PI, Inc. and to Child Sponsorship, enrolling children in the scheme, monitoring the development of children within their communities and fulfilling our promise to children, families and communities. This is done through an annual questionnaire and other visits to the sponsored children and their communities as well as the delivery of programmes. We also facilitate communications by letter or email between sponsored children and their sponsors. A sponsorship ends when the child reaches 18 or when the child leaves the scheme for another reason. Sponsorship costs also include phasing out from communities.”

“Schedule C, Part IV, Supplemental Information-(Part II-B Line 1)”

“Philippines:Senate Bills 1929,2088,1426 and House Bills 137 and 1486”

“Timor Leste: Draft Child Protection law (previous name of the draft law is Child Protection in Vulnerable Situation)”

“Malawi: Marriage Divorce and Family Relations Act, Child Care and Protection Act, Penal Code, Access to Information Act”

“Zimbabwe: Marriages Bill 2019. Children's Amendment Bill, Child Justice Bill 2019, Education Amendment Act, 2020”

“Sierre Leone: Child Right Act”

“Togo: Togolese Child Code (Code de L'Enfant Togolais) Article 267”

“Ecuador:Organic Code for the Integral Protection of Girls, Boys and Adolescents COPINNA”

“El Salvador: Law for the Comprehensive Protection of Children and Adolescents (LEP), Gender Identity Law”

“Guatemala: Law of the Comprehensive Protection System for Children and Adolescents, Law on Non-Governmental Organizations for Development, Decree 2-2003, Penal Code of Guatemala (Law of Cybercrimes)”

“Honduras: Honduran Law on Safe and Human Migration, Returned Migrant Child Protocol, Bi National Protocol for Migrant Children between Honduras and Guatemala”

“Honduras:Comprehensive Sexuality Education Law (ESI), National System of Guarantees of Rights for Children,Special Justice System”

“See Schedule O XXX-XX-XXXX. 0. 0.”