Use of Donations & Resource Governance

Use of Donations

World Vision Hong Kong expresses its heartfelt thanks to all donors for their trust and support. In the Financial Year of 2021, we received over HK$700 million and helped 8.7 million people across 34 countries. To ensure that every cent is well accounted for, we continue to keep costs at the minimum. During this past year, 2.4% and 3.6% of our total income was spent on administration and fundraising, while 92.8% was allocated to global relief and community development programmes, and reserves, and 1.2% was used for public education.

To help you understand how donations are effectively and efficiently used, we have prepared and made available the Financial Highlights of 2021, Resource Governance and Frequently Asked Questions on our use of funds. We hope that by increasing our transparency, you will join hands with us in helping more needy children and families in developing countries.

2021 Financial Highlights

Where the funds were allocated
(Total Income HK$794,443,677)

Where the funds came from
(Total Income HK$794,443,677)

* HK$1,251,418 reserved to respond to future emergency relief needs and carry out community development programmes

The financial information relating to the year ended 30 September 2021 included in the financial highlights is derived from, but does not constitute the Organisation's statutory annual financial statements for that year. The Organisation's auditor, Ernst & Young, has reported on the financial statements. The auditor's report was unqualified; did not include a reference to any matters to which the auditor drew attention by way of emphasis without qualifying its report; and did not contain a statement under section 406(2), 407(2) or (3) of the Companies Ordinance.

For a full set of audited financial statements, please download here.

Resource Governance

In order to enhance the transparency and accountability of World Vision Hong Kong, we hereby outline our main practices and mechanisms on resource governance.

Fund and Project Management

World Vision has rigorous procedures to manage project funding and ensure the proper use of donations. Before deciding to support a project, World Vision Hong Kong ensures the availability of ministry funding and appraises the project plans and budgets based on the needs assessments. All funding and budget commitments follow World Vision’s standard policies and procedures and are monitored by World Vision programme office in the project country. After a project is completed, an evaluation is performed to assess the effectiveness and efficiency of the project for future improvement.

Cost Control

World Vision Hong Kong has very strict cost control policies and procedures to ensure that every dollar raised is properly used. During this past year, 6.0% of annual income was spent on administration and fundraising, while 92.8% of our income was allocated to global relief & community development programmes and reserves, and 1.2% for public education.

For donations (excluding government grants) towards an emergency appeal, World Vision Hong Kong will only charge direct fundraising cost against the income. For government grants, World Vision Hong Kong will not charge any cost against the grants.

Internal Control

An Audit Committee has been set up by the Board of Directors of World Vision Hong Kong. The Committee comprises four members and its membership is reviewed every two years by the Board. The members in 2021 were Mr Edmond Chiu-kong Chan (Chairman), Mr Daniel Wai-sang Lo, Mr Joseph Yuen-shun Lu and Rev Benjamin Yeung. The Committee considers the appointment and the audit fee of the external auditor, discusses internal and external audit matters, and reviews the annual financial statements and internal control system. The Committee also evaluates risk management practices and related processes under World Vision Hong Kong’s risk management framework for effectiveness. World Vision Hong Kong has also established locally an internal audit function for over 10 years to strengthen internal control and to improve cost efficiency and effectiveness.

World Vision International Office established the Global Internal Audit as an independent assurance and advisory function. The mission of the Global Internal Audit is to enhance and protect organisational values and assist World Vision International Office to accomplish its objectives by providing risk-based and objective assurance, advice and insight to improve the effectiveness of World Vision International Office’s governance, risk management and internal control processes. This includes ensuring ministry quality and the proper use of funds, and that internal monitoring mechanisms are properly in place. In general, risk-based integrated audits are conducted at least annually on auditable entities including project offices focusing on high risk areas of World Vision.

External Audit

World Vision Hong Kong has appointed Ernst & Young to perform the annual financial audit. Various fundraising activities and relief projects funded by government grants are also audited by external auditors as required by the HKSAR Government.


  1. YES! World Vision manages all projects and donations independently and there are rigorous internal audit procedures to ensure the proper use of donations. In addition, audits are conducted every year to account for every dollar received and we have a policy of hiring auditors of the highest professional reputation to ensure our financial statements give a true and fair view of the state of our organisation. The Financial Statements for the Year 2021 were audited by Ernst & Young in accordance with the Hong Kong Companies Ordinance and Statements of Auditing Standards issued by the Hong Kong Institute of Certified Public Accountants.

    Many donors have joined our Supporter Tours in which they have seen for themselves that not only does their money get there, but that it is wisely used to improve the lives of the children and their communities.

  2. World Vision is committed to making the best use of its donations. In the 2021 financial year, 92.8% of our total income was allocated to global relief and community development programmes, and reserves. Administration and fundraising costs accounted for 2.4% and 3.6% respectively of the total income, with remaining 1.2% spent on public education. Without the subvention of government, a certain amount spent on administrative costs is necessary to ensure that services are of good quality. Our rate compares favourably with similar organisations in Hong Kong that raise funds in the same manner and for the same purposes.

  3. Yes, if your total annual charity donation exceeds HK$100, your contributions to World Vision are tax-deductible as per the Inland Revenue Ordinance. World Vision Hong Kong provides receipts for all donations, regardless of the amount. To encourage charitable donations, the HKSAR Government exempts up to 35% of assessable income or profits on donations to recognised charitable organisations. World Vision Hong Kong is one of these organisations.

  4. Being or becoming a Christian is never a prerequisite for receiving help. World Vision is committed to helping the needy in developing countries, regardless of religion, race, ethnicity or gender.

  5. You can learn more about World Vision's funding allocation through the following ways:
    1. ShiQing and Vision Voice (World Vision's quarterly Chinese magazine and quarterly online English newsletter) - give donors an up-date on the latest news of developing countries and World Vision's global ministries.
    2. Annual Report - summarises World Vision's work and provides a financial report of the previous year. (Click to download 2021 Annual Report)
    3. Supporter Tours - donors can visit World Vision's projects in developing countries and witness in person how sponsors transform the lives of the poor.