Governance & Compliance

1. Risk Awareness

The organization recognizes risks including:

• Anonymous or unusually large donations
• Donations from high-risk jurisdictions
• Complex funding structures lacking transparency
• Pressure to redirect funds inconsistently with mission

2. Due Diligence

We implement risk-based due diligence procedures, including:

• Verifying donor identity for significant contributions
• Screening against relevant sanctions lists where applicable
• Documenting restricted gift purposes
• Reviewing corporate sponsorship agreements

3. Reporting

Suspicious transactions will be:

• Documented internally
• Reported to appropriate regulatory authorities where required
• Reviewed by the Board or Finance Committee

4. Record Retention

Donation and financial records will be retained in accordance with legal requirements and internal policy.

3. Reporting Channels

Reports may be made to:

• Executive Director
• Board Chair
• Independent designated email or reporting channel

Anonymous reporting is permitted where allowed by law.

4. Non-Retaliation

Retaliation against whistleblowers is strictly prohibited and may result in disciplinary action.

1. Segregation of Duties

• Financial authorization, record keeping, and reconciliation shall be separated where feasible.
• No single individual shall control all aspects of a financial transaction.

2. Approval Thresholds

Expenditures shall require:

• Dual approval for amounts above [Insert Threshold]
• Board approval for major capital purchases

3. Procurement Standards

For equipment and infrastructure purchases:

• Competitive quotations should be obtained where feasible
• Vendor selection shall consider quality, compliance, cost-effectiveness, and sustainability
• Procurement decisions must be documented

4. Audits

• Annual financial review or audit (if required by law or donor agreement)
• Internal financial reporting to the Board quarterly