Guideline 71. Prevention and control of corruption and fraud in contributions

Submitted by Anonymous (not verified) on Tue, 07/10/2018 - 09:46

The board and management protect the institution from all forms of corruption and fraud in the collection of programme contributions.

Guideline code

GG_09400

Mechanism

The management should design and implement systems and procedures to circumvent all known and potential modes of corrupt and fraudulent activities in the collection of programme contributions, focusing on core values which should constitute the basis for the daily operation of the institution, such as impartiality, legality and integrity.
The following mechanisms may be established:

A tamper-proof system of member identification;
Checks and balances at key points in the collection process;
Simplified and documented procedures to minimize areas of staff discretion;
Automation of the collection process to facilitate direct remittance of contributions to the institution and to minimize human intervention;
Publicity of payment procedures to increase the vigilance of paying members against fraudulent practices;
Regular statements of account sent to members to verify the correctness of their contribution records;
Prosecution of entities which engage in fraudulent activities;
Enforcement of compliance through strengthened inspection;
Cross-checking of contributions records with data from other authorities.

Parent

Structure

The board should establish the policies and measures to be implemented by the management to prevent and control corruption and fraud in the collection of contributions.
The internal audit office should monitor and audit the performance of control activities against corruption and fraud, both within the institution and in coordination with entities external to the institution.