Governance

Anti-Money Laundering Policy

KKCS has an Anti-Money Laundering and Countering Financing Terrorism Policy in place, with proper guidelines and procedures established to detect, prevent, identify and escalate potential money laundering and/or terrorism financing activities related to the organisation.

Code of Conduct

KKCS has set out a Code of Conduct policy for the Management Committee (MC), employees and volunteers.

Communications Policy

KKCS has a communications policy that establishes procedures related to the release of information to the stakeholders, media and the public.

Conflict of Interest Policy

All MC members and staff are required to comply with KKCS’s conflict of interest policy. KKCS has put in place documented procedures for MC members and staff to declare actual or potential conflicts of interest on a regular and need-to basis. Members will also abstain and do not participate in decision-making on matters where they have a conflict of interest.

Data Protection Policy

KKCS respects and values the privacy of our clients, partners, donors, volunteers, and potential employees. We are committed to protecting the Personal Data that you provide to us. Please read our Data Protection Policy (DP Notice) to understand how we collect, use, and disclose your Personal Data.

Environmental, Social and Governance 

KKCS is committed to strengthening Environmental, Social and Governance (ESG) principles as part of our broader responsibility to ensure sustainable, accountable and values-driven operations. These efforts are embedded across our day-to-day practices, organisational policies and staff engagement initiatives. 

Fundraising Disclosures

For the financial year ended 31 March 2026, KKCS received S$60,642 (2025: S$51,395) in tax-deductible donations. Our Fundraising Efficiency Ratio was 0.9% (2025: 0.37%), based on total fundraising receipts of S$126,025 (2025: $85,880), reflecting the proportion of fundraising expenses incurred relative to total receipts from fundraising activities. 

KKCS will continue to raise funds to support our programmes for children, families and the community, as well as the overall operational and organisational needs of the charity. Fundraising activities will be conducted primarily through online giving platforms, grant applications and corporate partnerships. Donations received will be used to support programme delivery, charitable activities and operational sustainability.  

Institution of a Public Character Status and Donations

KKCS is an Institution of a Public Character (IPC) and can issue tax-deductible receipts for qualifying donations to donors. KKCS has established guidelines on fundraising. These guidelines are based on the recommendations set out by the National Council of Social Service and the Charity Council.

Loans Policy

KKCS does not grant loans to the MC, employees, related parties or external parties.

Managing Risks

The MC has established procedures and systems to identify, monitor, review and manage any major risks that KKCS may be exposed to.

Reserves and Restricted Funds Policy

Our reserves position for the financial years ended 31 March 2025 and 31 March 2026. 

Description	As at 31/3/2025	As at 31/3/2026
Accumulated General Fund	1,865,585	1,921,794
Service Units’ Accumulated Fund	7,321,594	6,921,301
Total Operating Reserves	9,187,179	8,843,095
Annual Operating Expenditure	10,167,729	11,690,854
Reserves ratio	0.90	0.76

The Management Committee has agreed that KKCS should seek to maintain reserves of at least one year and up to two years of annual operating expenditure, as this provides financial resilience for operational continuity and long-term sustainability while avoiding the over-accumulation of reserves. In addition, the Management Committee has also set the medium-term objective of achieving at least break-even financial performance over a rolling five-year period, to support prudent financial management and a gradual building of reserves towards at least one year. Diversification of income sources beyond current Government funding has also been set by the Management Committee as a strategic priority to support the gradual rebuilding of reserves. Management reviews the reserves position and its income diversification as part of annual budgeting and financial reporting with the Management Committee.  

Restricted funds refer to donations or grants designated for specific programmes or purposes. These funds are managed in accordance with donor intent and are not expected to be in deficit except due to timing differences, which will be addressed through unrestricted funds where necessary. Details of fund balances are disclosed in the audited financial statements. 

Volunteer Management Policy

KKCS has a volunteer management policy that establishes clear guidelines and procedures for the recruitment, engagement, training, supervision, and recognition of volunteers, ensuring alignment with KKCS’s mission, safeguarding practices, and governance standards.

Whistleblowing Policy

KKCS is committed to the highest standard of ethical behaviour and sound corporate governance. The whistleblowing policy is intended to provide guidance to those who have concerns about possible irregularities or wrongdoings within KKCS. Download the reporting form here.