Reporting of Irregularities

Danish civil society organisations' development and humanitarian efforts often occur in countries where corruption is pervasive, often to a degree that significantly impedes the country's progress and the legal rights of its citizens.

CISU aims to take a constructive approach to this issue and enhance the capacity of Danish associations and their partners to prevent and address corruption through capacity building, advice, and support.

CISU, like many others, defines corruption as:

"The misuse of entrusted power and resources for personal gain"

Acknowledging the lack of a universally accepted definition of corrupt behavior, we conclude that corrupt and dishonest practices encompass the following actions:

Fraud: Deliberate acts committed by management or others for personal gain. This includes false representations, extortion, conspiracy, secret agreements, fraud, nepotism, theft, embezzlement, document forgery, as well as misleading or fraudulent reporting of expenses related to project activities, travel expenses, allowances, etc.

Corruption: Offering payment beyond normal rates in exchange for special services or expedited processing (also known as "bribery" and "graft").

Misuse of funds: Using money and assets (such as company cars, phones, etc.) for purposes other than those specified in the funding application for the respective interventions and activities, as well as negligent or inappropriate asset maintenance.

Serious irregularities: Referring to inadequate accounting, delayed or omitted financial reporting to partners and donors, waste in the management of material, financial, and human resources, as well as other forms of management failure.

Acceptance or offering of gifts or services that exceed symbolic gestures, i.e., items other than pens, calendars, etc. No individual may directly or indirectly solicit or accept any form of gift, service, or other value in exchange for actions or omissions on the job, or that affect - or appear to affect - the exercise of his/her functions, duties, or judgment. This also extends to values transferred to third parties, such as spouses/partners, children, etc.

Concealment, obscuring, or withholding of information in contract management or potential conflicts of interest in collaboration with partner organisations, service providers, suppliers, and business partners. This includes any attempt to hide close family connections, shareholdings, co-ownership, and other significant relationships.

Preventing corruption and fraud begins long before any project grants. Already at the outset of a collaboration or the development of a specific project, it's important to discuss how corruption, misuse, and fraud can be prevented.

It's crucial to invest time in the partnership to clarify expectations and familiarize oneself with each other's organisations and backgrounds, etc., so that it's possible to understand the context from which one reacts and speaks.

• Have clear agreements on reporting and financial accounting with your partners.
• Participate in CISU's courses, such as "Managing Grants" and "Accounting practices and Financial Monitoring of Grants," as well as "Prevention of Corruption and Financial Management."
• If you or your partner(s) need tools for accounting and financial management, we recommend contacting CISU for guidance. You can also reach out to other CISU members and find partners on CISU's world map.
• During project visits and within your own organisation, we recommend using CISU's financial checklist, which you can find here. You can either use it as inspiration to develop your own or adapt it to fit your organisation and partnership.
• CISU's Accountability Dialogue Tool is structured similarly to Mango's Health Check but focuses on an organisation's internal coherence and control levels. This tool is recommended during partner visits and within your own organisation. You can download it here under supervision tools.