Corruption Prevention Policy Implemention Guide

Corruption Prevention Policy Implemention Guide

1. Fixtures

 

• Are fixtures registered?
• Do at least two members and workers update the inventory of the fixtures regularly?
• Are the fixtures being insured?

Updating the fixture list, checking the operationality, liquidating fixtures that are no longer operational, donating the surplus fixtures to organizations working in similar fields of activity are the proceedings that should be done via minutes. In annual checks, minutes created through the current situation are used for planning purposes. Recommendations for removing items off the fixture list, donating and delisting from fixture inventory, which are delivered through minutes, are applied by the decision of the board of directors of the association. Assignment and outcomes of the situational assessment are processed in the minute book of the association.

1. Payments

 

• Is the person who received the payment also the one who approved it?
• Have accounts been opened, operated or closed with at least two authorized signatures?
• Has the authorized person's approval been obtained before payment has been made?
• Are financial accounts and financial documents hidden in a secure and safe place?
• Are payments made with a specific purpose, justification and approval from the authority?
• Are there measures and rules for detecting unusual payments?
• Is there enough information for financial policy, accounting system and overall performance?
• Are budget changes and justifications appropriate and adequate?
• Is there a sudden increase in any spending items in accounting and finance processes? Are the reasons for the rise reasonable and clear?
• Are tax payments being delayed? Is the justification reasonable?
• Are employee taxes and mandatory deductions being delayed?
• Are legal limits complied with in payments?
• Is there a payment tracking system?

1. Financial Supervision

 

• Is there an active supervisory board? Is there a standard for supervisory board reports and work?
• Are activities and policies supervised together with financial supervision?
• Are there assessments of activity/cost ratios in the audits?
• Is there an audit of the association's work and projects?
• Are evaluations taken from the inspections of the Department of Associations adequately?
• Is a qualified finance and accounting expert being employed?
• Are task definitions for auditing processes adequate and up-to-date?
• Are financial aspects examined during monitoring assessment and impact assessment?
• Are rules of procurement being operated?
• Are conflict-of-interest processes monitored in financial transactions?
• Is corruption policy used as a guiding document in financial audits?

1. Procurement

 

• Is the transaction approved and authorized in the purchase (service, goods) processes? Are procurement decisions being justified and regularly recorded?
• Is physical control of purchased goods being checked and compared to invoice specifications?
• Does more than one person work in the control processes and decides on quantity, type, price, feature issues in purchases of goods and services?
• Are the standards of different funding organizations being used in the purchasing processes? Are the standards used compatible with the association's minimum standards?

Procurement processes should be indicated in the audit reports annually.

1. Presents and Celebrations

 

• Has an upper limit been determined for gifts or services and expenses allocated for visiting stakeholders and other institutions and persons?
• Is there a list and price range of items that cannot be accepted as gifts?
• Have any questions been determined for employees to ask before receiving a gift?

1. Permanent and Full-Time Employees

 

• Do the staff have up-to-date personal files?
• Is there anyone on the payroll but not receiving a salary?
• Is anyone authorized to make payments without a receipt or invoice?
• Is a regular financial and activity report prepared regarding the projects?
• Do key experts and employees often resign?
• Are employees low in morale and often expressing this?
• Do employees of the institution have high job drop-off rates?
• Is there a delay and disruption in the in-house information flow?
• Are the task definitions consistent with the job done?
• Is the human resources policy being implemented in the processes of hiring and terminating the business agreements?

1. Transportation, Travel and Per Diems

 

• Are transportation, travel, and per diems being approved?
• Are financial and activity reports of travels formal and consistent?
• Are the travel-related insurance policies being taken out?

1. Incomes and Cash

 

• Have physical measures been taken for valuable documents and assets? Are there any security measures?
• Are bank transactions done on a daily basis? Are authorizations, tracking, and reporting clear?
• Are financial and accounting reports prepared on time?
• Are project budgets and accounting records consistent?
• Do the financial reports of projects allow real-time tracking? Are there measures for delays?
• Is there a risk plan for the cash flow?
• Is the relation between income and planning realistic?
• Are fund development processes effective?
• Are the annual balance sheets announced?