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Measures to prevent fraud, corruption, misuse and mismanagement
Description of administrative and financial guidelines and procedures should be in place in member and partner organisations in order to minimize and prevent cases of fraud, corruption, misuse and mismanagement of funds. Danida guidelines and the DPOD Guidelines for the Danish Disability Funds and the Accounts and Audit Regulations are to be followed in connection with the administration of funds under the Danish Disability Funds and DPOD single projects.
The following anti-corruption clause of The Ministry of Foreign Affairs must be included in all project and funding agreements:
“No offer, payment, consideration or benefit of any kind, which could be regarded as an illegal or corrupt practice, shall be made, promised, sought or accepted – neither directly nor indirectly – as an inducement or rewards in relation to activities funded under this agreement, including tendering, award or execution of contracts. Any such practice will be grounds for the immediate cancellation of this agreement and for such additional action, civil and/or criminal, as may be appropriate. At the discretion of the Royal Danish Ministry of Foreign Affairs, a further consequence of any such practice can be the definite exclusion from any projects funded by the Danish Ministry of Foreign Affairs”.
Book-keeping and accounting:
According to Danida guidelines and as stipulated in DPOD Guidelines for the Danish Disability Funds and the Accounts and Audit Regulations, the involved organisations (member and partner organisations) must maintain secure and reliable accounting. The organisation must ensure that the economic procedures are satisfactory and with sound internal control routines. The organisation’s bookkeeping must be kept up-to-date, be documented with vouchers and in general observe good bookkeeping and accounting practice. The organisation must retain the accounting materials in compliance with the provisions of the Danish Bookkeeping Act for five years after completion of the activity.
According to Danida guidelines, and as stipulated in DPOD Guidelines for the Danish Disability Funds and the Accounts and Audit Regulations, audits abroad are to be conducted according to recognised international standards (IFAC/INTOSAI). To the extent relevant, foreign auditors must be informed of the contents of the Audit Instructions presented here. The auditor must verify the correctness and accuracy of the project accounts and check whether the transactions presented in the accounts are in conformity with the allocated grants, negotiated agreements, contracts concluded, and legislation and other rules for grant management. The auditor must also assess the extent to which due financial consideration has been exercised in the administration of the grant funds and the operational support comprised by the accounts.
During supervision visits, DPOD and member organisations should meet regularly with accountants, financial departments and local auditors to check financial procedures, guidelines and auditing principles. Partner organisations are expected to facilitate such meetings and visits.