Introduction

Organization for Research and Skills Training for Women (ORSTW) is a non-for-profit, non-political and Non-Governmental Organization (NGO) established on 21/11/2012 as a women rights organization by a group of educated Afghan women. ORSTW is registered with Afghanistan’s Ministry of Economy and working for the welfare and empowerment of Afghan women in Afghanistan.

ORSTW started its functioning in Afghanistan on 21/11/2012 and currently working in Kabul, Kunar, Nooristan, Laghman, Nangarhar and Khost provinces conducting social research, peace building and  providing Skills trainings and practices, livelihood opportunities through business development skills trainings and micro-credit provision, educational activities, preventive health education, professional/management, capacity building programs, advocating and lobbying for and/or on behalf of the  Afghan women and sensitizing the masses towards admitting and accepting the role and contribution of their female counterparts.

2. Vision

A society free of discrimination, violence and corruption where every inhabitant lives a promoted and peaceful life.

3. Mission

To find out the social problems through a wide variety of researches, address the solutions, and eliminate all kinds of violence and discrimination to pave the way for a healthy society, and peaceful life and to improve the products, and vocational skills of the people.

4. Values

The following principles are valuable, trustworthy, and applicable to the organization, in addition, the organization suggest others to apply them:

Respect to human dignity

Honesty

Faithfulness

Hatred to all kinds of discrimination

Enthusiasm to peaceful life

Professionalism

Respect to organized laws and policies and Afghanistan

Transparency and accountability

Priority to youths and women

Assigning right people for duties coordination

ORSTW’s ability to improve its operations and build the capacity of its staff and provide good quality services to citizen. Therefore, ORSTW operates a ‘zero tolerance’ policy towards fraud, bribery and corruption related to any of its Projects, activities. All cases of actual or suspected fraud and corruption will be vigorously and promptly investigated and appropriate action will be taken. All staff, network members, partner(s), volunteers are expected to comply with this policy.

What are Corruption and Fraud?

In general corruption is defined as the misuse of entrusted power for private gain. It is the offering, giving, soliciting or acceptance of an inducement or reward which may influence a person to act against prevailing laws, rules, regulations, policies or codes. It affects everyone whose life, livelihood or happiness depends on the integrity of people and a position of authority. It threatens the stability and security of societies and it undermines democratic institutions and value. Corruption is best known in the form of bribery, Embezzlement or Extortion. However corruption does not exclusively involve money changing hands; it may also include a number of other corrupt actions as defined below.

Fraud is defined as deceit; trickery; an abuse of position or confidence; a failure to disclose relevant information; the possession, making or supplying of articles of use in fraud; or a misrepresentation to gain unfair or dishonest advantage.

ORSTW definitions of Corruption and Fraud

Conflict of Interest

A situation where a member of the ORSTW staff member has a private interest that could potentially influence or appear to influence, the impartial and objective performance of his/her own official duty.

Nepotism and favouritism:

A favouritism shown to relatives or friends without regard to merit. They are treated favourably based on the close personal relationship alone rather than on a professional and objective assessment of their skills and qualification.

Fraud

Taking, attempting to take or obtaining advantage by deception, intended for personal gain (money or any other benefit) or causing loss to others. This includes:

External fraud

Fraud that is perpetrated by any person outside the ORSTW, including organised crime.

Internal fraud

Fraud that is perpetrated by any person employed by or contracted to the ORSTW.

Collusion

Fraud that occurs between any person employed by or contracted to the ORSTW and any external parties.

Bribery

An act of offering, giving or receiving, soliciting or accepting a financial or other inducement with the intention of encouraging, ensuring and influencing a particular outcome. Inducements can take the form of gifts, loans, fees, rewards or other advantages.

Embezzlement

In wider term, it is the misappropriation or other diversion of property or funds legal entrusted to someone by virtue of his or her position.

Gift

A financial or other benefit, offered, given solicited or received in the expectation of receiving a benefit in return.  Gifts may be offered in form of cash, assets, presents, or hospitality. For the purposes of this policy, ORSTW believes gifts in excess of a value of $50 US Dollars should not be accepted, and those below this amount should be recorded on a gifts register.

Examples of fraud and bribery that could affect ORSTW might include, but are not limited to:

• Forgery/alteration of expense claims, cheques, inflating expenses etc.
• Falsifying receipts
• Misappropriation of funds and assets
• Irregularity in the handling and reporting of transactions
• Asking or accepting things of material value from suppliers/vendors for personal benefit including taking ‘a cut’ or ‘commission’ from suppliers and/or consultants
• Awarding work/contracts to friends or family members without an open and transparent selection process with no declaration of interest
• Payment of goods/services that are not delivered
• Paying or accepting bribes, even if this is aimed at facilitating the conduct of an official business
• Accepting bribes or kickbacks from suppliers, partners and beneficiaries
• Unauthorised personal use of assets
• Payment to ghost staff, partners, suppliers, vendors (who do not actually exist or who do not actually work on the ORSTW funded project)
• Destruction, manipulation and alteration of information and accounting records for fraudulent purposes
• Receiving funds for the same project or such costs as office rent, equipment, administration costs, overheads, programme running costs, reimbursable expenditure etc. from two donors without their knowledge or consent
• ‘Cohorting’ with suppliers, vendors, partners or beneficiaries with the intention to gain personal material benefit (e.g. falsifying receipts and other financial records)
• Unauthorised rental of property and equipment to one’s own organisation
• Misrepresentation – either of a person or documentation including such things as qualifications, references etc.
• Any instances of fraud and bribery prescribed in the United Nations Convention Against Corruption (UNCAC) and the laws of the Islamic Republic of Afghanistan.

Preventative Anti-Corruption Measures

Through its working practices and procedures ORSTW aims to prevent, promote detection and take timely and robust action to bring about an appropriate resolution in respect of fraud, bribery and corruption.

ORSTW continues to develop and be committed to maintaining systems and procedures, incorporating efficient and effective internal and external controls. These include but are not limited to conflict-of-interest registers agreements and internal segregation of duties for checking and authorisation requirements to ensure that errors and impropriety are prevented.

In addition to these, ORSTW grantees and project partners must commit to;

• Ensuring that ORSTW funds are used solely for the agreed purpose and that all funds are properly accounted for

• Ensuring audit and regulatory requirements are met by providing access for ORSTW, the Funder, their internal auditors, their external auditors, or their agents to conduct appropriate reviews and inspections of the activities relating to the project / grant.

• Ensuring all members of staff understand that they have a duty to report any internal and external suspicions or incidents of fraud, bribery or corruption

• Continuously reviewing the systems, procedures and internal controls through risk management processes and where appropriate audit arrangements.

• Establishing a complaint mechanism or process and ensure that beneficiaries from the programme can raise or report their concern on any misuse, possibly by the easiest possible means.   

ORSTW maintains and will continue to strengthen its network of systems, policies and procedures to assist in the prevention and detection of fraud and corruption. This policy statement is subject to a review annually to ensure its continued relevance.

Reporting concerns or suspected fraud or any form of corruption

ORSTW staff , network members, partner and volunteers are an important element in its stance on fraud, bribery and corruption.  Anyone with any concern that financial or other form of impropriety has taken place by any of the ORSTW staff network members are required to raise or report it to the following email addresses: :

Contact Details[1]:              orstw_afghanistan@yahoo.com

                                             Director@orstw.org.af

Suspected cases should be reported in writing and should set out the background and history of the issue, giving names, dates and places where possible, and the reasons why they are particularly concerned about the situation. If someone does not feel able to put their concern in writing, they can telephone or ask for a meeting following the structure outlined below. The earlier ORSTW is informed, the easier it will be to take action.

Telephone No:   0093- 796902020

All reports will be treated in confidence and will be investigated promptly and fully in a professional manner.

Although those reporting are not expected to prove the truth of an allegation nor are they expected to provide evidence, they will need to demonstrate that there are sufficient grounds for their concern.

ORSTW will do its best to protect the identity of the person reporting if they do not want their name to be disclosed.  However, a statement by the person reporting the concern may be required as part of the evidence, particularly if the Police or External Auditors become involved.  In order to take effective action, ORSTW will need proper evidence which may be required to stand up to examination in Courts or Tribunals.

To this end, ORSTW requires that:

a.     Any disclosure is made in good faith;

b.     The information disclosed, and any allegation contained in it, are substantially true;

c.      The report or disclosure is not made for the purpose of personal gain.

Dealing with suspected cases of Fraud and Corruption

ORSTW will thoroughly investigate and take action against all those who perpetrate, are involved in, or assist with fraudulent or other improper activities in all its operations and activities.

Suspected cases of fraud and corruption will initially be investigated by the ORSTW Senior Management Team (SMT) comprising the Executive Director, the Programme Manager and the Administrative Manager. This initial investigation will also be observed by a member of the ORSTW board of directors.

Cases where the initial enquiry confirms suspicions of corruption will be escalated to the ORSTW Complaints Committee (CC.

If allegations are made against the Management Unit itself, the complaint will be taken directly to the Complaints Committee. 

The resulting action taken by ORSTW will depend on the nature of the concern as determined by the ORSTW Senior Management Team or the Complaints Committee.

ORSTW will take the following measures when handling suspected cases of corruption:

• An initial inquiry to ascertain credibility of claims / suspected fraud or corruption.
• Where ORSTW decides the allegation is not backed by sufficient evidence and lack necessary detail, it may ask the informant for more information.
• Depending on outcome of initial inquiry and information received, resolution may be found through acceptance by the guilty party to repay misused funds, or a formal investigation will be conducted.
• Where appropriate and depending on the credibility of claims, and where claims have been substantiated by initial enquiries, projects and grants will be suspended immediately.
• Where appropriate, ORSTW will commission an external audit to investigate and verify the claims.
• In the event internal and/or external investigations establish that fraud, bribery or any form of corruption has occurred, ORSTW may refer the case for criminal investigation by the police and prosecutor.
• ORSTW will notify the Ministry of Economy and Attorney General’s Office with details of the fraud, bribery or any form of corruption that has occurred, and release a public statement to the same effect.

The overriding principles which ORSTW uses to guide the above actions are transparency, upholding the sanctity of rule of law, public interest, the interest of the donors, the interests of ORSTW and the interests of the Civil Society community.

Legal Basis

The main legal basis for this policy is the United Nations Convention Against Corruption (UNCAC), laws of the Islamic Republic of Afghanistan; in particular the articles 254-265 and 469-473 of the Penal Code and the High Office of Oversight and Anti-corruption (HOO) Law of Afghanistan