Our financial accountability framework focuses on recording, authorisation, reconciliation and reporting—not on making claims we cannot evidence.
Our standard is to record funds received with the date, amount, source or reference, and intended purpose where specified.
Programme expenditure is expected to relate to an approved activity, budget or verified need and to be supported by appropriate evidence.
Bank, mobile-money and cash records are reconciled so reported receipts and expenditure can be traced.
Donor and project reporting distinguishes planned budgets from actual expenditure and avoids unsupported allocation percentages.