ANTI-FRAUD, ANTI-CORRUPTION POLICY

INTRODUCTION

"WORKS AND FAITH MISSION, WFM" as a charitable organization, is committed to carrying out its work throughout the national territory of Burundi in accordance with all applicable laws, rules and regulations and the highest ethical standards and values. We are convinced that we are called to give a witness of compassion and solidarity in transparency and responsibility.

AIM

The purpose of this Anti-Fraud and Anti-Corruption Policy is to reiterate WFM's commitment that its headquarters, provincial offices, members, managers at various levels and employees fully comply with the rules and national anti-corruption, anti-fraud regulations as well as any other applicable anti-fraud or anti-corruption laws, whether local or external, as may be suggested by our development partners.

For the purposes of this policy, a "contractor" or "supplier" is defined as a third party entity or individual who provides, and receives payment for, services or goods relating to any aspect of WFM's financial operations, and includes consultants and subcontractors. A "Non-Supplier Seller" is defined as an individual, company, organization and/or third party government entity who will receive payment from WFM but will not provide goods or services in return.

SCOPE

This policy applies to all employees of EAB-BUJUMBURA, including senior managers and financial officers, as well as members of the office of WFM, and contractors and suppliers of WFM. This policy is intended to supplement all laws, rules and policies of other donors. It is not intended to override local laws.

DEFINITION

According to WFM's understanding, Corruption is the abuse of public power for private gain, or the abuse of power for personal gain. It is also the offer, promise or payment of cash, gifts or even excessive entertainment or inducement of any kind offered or given to a person in a position of trust to influence the opinions or conduct of that person or to gain an advantage.

Noticed

Bribery and corruption can take many forms, including providing or accepting:

• Cash payment ;
• Bribes;
• political contributions;
• Charitable donations;
• Social advantages ; or
• Gifts.

Fraud simply encompasses all forms of irregularities and illegal acts characterized by intentional deception or cheating. Fraud can be perpetrated to the detriment or benefit of individuals or organizations. It can be carried out at different levels, inside or outside the organization.

POLICY REQUIREMENTS

Members and staff of WFM are strictly prohibited from offering, paying, promising or authorizing any payment or other thing of value to any person, directly or indirectly through any third party, for the purpose of from: causing the person to act or not to act in breach of a legal obligation; cause the person to misuse or misuse their position; obtaining an inappropriate advantage, contract or concession, for WFM or any other party.

To promote compliance with anti-corruption laws in Burundi and donor requirements in this area, no WFM staff member or WFM official is authorized to engage in any improper payment activity with respect to any official. foreigner, a national official or a person doing business in the private or state sector.

In addition, for each payment, the compliance books and records must properly record both the amount and a written description of any transaction, as required by best practice logic contained in the Administrative, Financial and Logistics Procedures Manual.

CHECKS

It is also common practice that annual audits are carried out regularly to ensure that the requirements of this policy, applicable procedures and guidelines are being met. Audits can be conducted internally by WFM, or externally by third parties retained after recruitment according to the procedures described in the Manual of Administrative, Financial and Logistics Procedures. Audit documentation should include suggested action plans and budgets for performance improvement.

POLICY BUILDING DISCIPLINE

Any employee who violates the standards of this policy will be subject to disciplinary action. To reinforce this policy, disciplinary action will be considered for the following cases:

Any employee who has direct knowledge of potential violations of this policy but does not report them to WFM management, will be subject to disciplinary action. Any employee who misleads or obstructs investigators from investigating potential violations of this policy will be subject to disciplinary action.

In all cases, disciplinary measures may include dismissal. Any third-party agent who violates the terms of this policy, who knows and fails to report it hinders the management of potential violations of this policy, or who misleads the investigator may be subject to legal action.