The governance of the association is overseen by a General Assembly, a Board of Directors, supported by a General Secretariat in France, a network of support branches, and a Management Committee in Cambodia, which responds to the balance between delegation and supervision. Each party has its responsibilities and all work cooperatively and with trust.

The operating rules of these bodies are described in the Statutes and in the Rules of Procedure.

The Audit Committee

The Audit Committee is a specialized committee of the Board of Directors, composed of directors and at least one qualified individual from outside the association. Its mission is to ensure that the governance and operations of the organization remain fully consistent with its policies, values, Charter, and Bylaws.

In this context, it ensures that the association’s risks are properly identified, prevented, and managed. Our risk management policy is structured around five major areas: strategic risks, financial risks, operational risks (including the safety of our field operations), cybersecurity, and reputational risks. Compliance is addressed under both financial and operational risks. To this end, the Committee relies on a risk map that is updated annually. The Committee ensures the proper functioning of internal control and management control. It provides its opinion on the financial statements before they are finalized, stays informed of incidents occurring within the organization, and closely monitors the implementation of recommendations resulting from internal and external audits, including those from the Independent Auditor (CAC). This rigorous approach guarantees to our partners that the resources entrusted to us are used with integrity, efficiency, and security.

Conflicts of Interest

The Independent Auditor certifies the annual financial statements and presents a report to the General Meeting regarding any relationships that may exist between directors, organizations eligible for assistance, and service providers.

Protection of Individuals and Whistleblower Policy

The association enforces a strict child protection policy, supplemented by a mandatory code of conduct for all employees and volunteers working in Cambodia. The employee handbook also outlines appropriate conduct toward adults. To ensure the effectiveness of these measures, local teams receive regular training. Finally, a reporting system—including internal and external emergency phone numbers and email addresses posted in our centers—is coupled with a rigorous procedure for handling reports.

The Headquarters in France

The headquarters of the association in Versailles is managed by a permanent General Secretary.

The association employs six permanent staff whose main tasks are:

• the secretariat

• managing donations and sponsorships

• managing corporate sponsors and partnerships

• coordination of the branch network

• communication

• liaison and assistance to the President and the Board

Several volunteers regularly contribute their skills (accounting, managing donations, graphic design, website, legal, translation, coordination of volunteer work in Cambodia, etc.).

Do you have any questions or want to know more? Please contact us!

The role of Christian and Marie-France des Pallières, founders of the association

Christian, who passed away in September 2016, and Marie-France have lived and worked in Cambodia among the children from the beginning of their work in the country, and Marie-France still lives in the Pour un Sourire d'Enfant centre in Phnom Penh.

Marie-France is a member of the Board of Directors and ensures that the commitments made to sponsors and donors are respected, as well as the ethics of PSE, as expressed in the association's Charter. She manages the publication of a quarterly newsletter, aimed at the association's sponsors and donors.