The Foundation’s name: Globally Connected Stichting Foundation.
The Foundation’s registered office is located in The Hague, the Netherlands.
Ms. Ghada Rifai and Ms. Abir Haj Ibrahim
Telephone: 064 527 0963
Address (for correspondence only): Pinksterbloem 58, 1716 VD Opmeer, The Netherlands
The Globally Connected foundation is a network that aims to support and build trust and understanding between the Syrian diaspora, host communities and Syrians in Syria. This aim is achieved through capacity building and training, networking events, accompaniment as well as the setting up of grassroots initiatives and community projects. Globally Connected emerges directly from a number of Syrian grassroots initiatives that have worked to activate, engage, and connect like-minded individuals and organizations to create a pool of resources that can contribute to positive change in communities and organisations inside Syria. Globally Connected represents a global version of these initiatives, focusing on Syrian diaspora.
Globally Connected follows the various initiatives’ journey to strengthen understanding, raise levels of trust between individuals working in sustainable development and local communities, and to increase their ability to take action and become active citizens, thus contributing to positive social change. Behind Globally Connected stands a powerful network of leaders and supporting intercultural dialogue between the community organizations, on the first hand, and across country borders, on the other.
In light of the ongoing conflict in Syria and the high number of Syrians leaving the country because of it, the necessity for this work emerged among Syrians in diaspora and in their host communities. Globally Connected builds on the multi-cultural network of expert facilitators in conflict transformation and active citizens who previously worked inside Syria, but also aim to reach out and include members of host societies around the world, second and third generation diaspora and others.
WHO IS BEHIND GLOBALLY CONNECTED STICHTING
Management Board / Steering Committee
For the purpose of promoting active citizenship and ensuring participation of newcomers into host societies, Globally Connected will host, support, organise, and fund small initiatives and projects related to enhancing peace building process and encouraging entrepreneurship on the ground.
Members and partners will receive accompaniment, technical and management support as well as opportunities to learn and build their capacities throughout the life span of the initiatives. This can take the form of workshops, where members can learn, exchange knowledge on issues and develop strategies for advocacy, fundraising and partnership development efforts.
Throughout all of its activities, Globally Connected provides the space and opportunity for individuals to network inside and across different countries and regions. Networking through Globally Connected can foster vertical linkages between national and European NGOs to bring experiences from the grassroots level to the attention of European policy-makers.
The work with Syrian newcomers and host communities provides an opportunity for great research, documentation and storytelling of social cohesion efforts and positive intercultural relations. Globally Connected aims to use various mediums to spread information, including social media, traditional media, brochures and reports; but also use them to achieve its objectives. For instance, a “Welcome to Syria, welcome to Germany” brochure was co-produced by Syrian refugees and Germans with the aim of raising awareness of culture and customs in both countries.
We are happy to invite you to this joint event hosted by The LIVIA Foundation, The Danish Centre for Conflict Resolution and Globally Connected Denmark.
Come and be inspired on how to stay hopeful and how to work for change and non-violent, creative conflict resolution in the middle of violent conflicts like the one in Syria. At a time when many people feel discouraged and paralyzed by the destructive actions happening in Syria, we find it essential to gain knowledge and raise awareness about peace initiatives and transformative non-violent actions that are taking place – especially because we rarely hear of them.
At this open event a Syrian peace organization will share their stories and methods from their work on active citizenship within Syria, thus illustrating how they manage to carry out peace work in a time and place of violent conflict. Since the beginning of the war in Syria this organization has engaged thousands of social activists. Members of the network develop their own initiatives and activities across the country and young leaders serve as catalysts for change in their own local communities.
In Denmark, the need for peace work and non-violent conflict resolution is also becom-ing ever more pressing as opposing opinions regarding the current refugee crisis are creating tensions and divisions within society. Besides raising awareness about current peace work in Syria, this event is therefore also intended as an inspiration regarding ways of using active citizenship as a means to transform conflicts and human relations
Stories of active citizenship in Syria by Syrian peace activists.
Transforming conflicts/the relation between big and small conflicts by Else Hammerich – founder of the Danish Centre for Conflict Resolution
Stories from Syrians and Danes about the founding of a network that uses active citizenship as a means of working with peaceful coexistence in Denmark – Globally Connected.
Stories of Hope – an upcoming event on creative conflict transformation by The LIVIA Foundation.
”How to be an active citizen across borders and conflicts?” A facilitated conversation between participants by Jane Bruslund
is a newly established network of Danes and Syrians in Denmark who work with active citizenship in their local communities promoting peace and better co-existence. Globally Connected is established with the help of Syrian peace workers and also exist in Holland, where it started in early 2015 also with the purpose of creating better dialogue in Europe between Syrian refugees and Europeans.
aims at disseminating the courageous and nonviolent approaches to conflicts in societies. One initiative by the LIVIA Foundation is the LIVIA Award that has been given 4 times for brave conflict transformation initiatives in Denmark and other parts of the world. In 2014, Mobaderoon received the Livia prize for their non-violent and brave ways of creating better contact, relations and coexistence between people living in extreme conflict areas. (go to the website for more information: liviafonden.dk)
is a non-profit and non-governmental organization founded in 1994 with the purpose of spreading knowledge of peaceful conflict resolution nationally as well as internationally and to ensure that individuals and organizations are qualified to deal with conflicts in a sensible manner.
Time: 23rd of March from 16.00-18.30
Place: ”Møderiet” at Global Platform, Fælledvej 12, 2200 København N
Sign up: by e-mail: email@example.com
Suggested donation fee: 30,- kr. cash or mobile-pay at the entrance
has funded the upcoming of Globally Connected in Denmark
From the first day we arrived in our country of asylum, the Netherlands, we felt a mixture of relief and unease among the Dutch community. To them we seem like people from another planet with different languages, religions, customs, traditions - everything is different. After seeing “NO ISLAM HERE, GO HOME,” written on the street next to the refugee camp, we were distressed and fearful. Six of us were living in one apartment within the camp; six people from Syria, but from different cities, different religions. We lived as a diverse, united, and loving family. We decided to launch an initiative to send a simple thank you to the people of the surrounding community, a peaceful initiative that would say thank you for letting us live among you. We made simple handmade bracelets of colored wool, and each had a charm and a thank you note in Arabic and Dutch. The organization running the camp responded enthusiastically, so we planned to meet with a group of people from the surrounding area to give them the bracelets as a gesture of gratitude. The residents of the community were happy and surprised by the bracelets and the effort behind them. They began to recognize us and learn more about the details of our lives inside the camp. By the end of the meeting they left with many stories and a better understanding of us that they were eager to share with their friends and family - to spread the message that together we share one humanity.
منذ اليوم الأول الذي وصلنا به إلى بلد اللجوء شعرنا بمزيج من الارتياح وعدمه من قبل الهولنديي.. فنحن نمثل بالنسبة لهم أشخاص من كوكب آخر بلغة مختلفة وديانات مختلفة وعادات وتقاليد وبيئات مختلفة وكل شيء مختلف. و ظهر عدم الارتياح والخوف عندما كتبوا على أرض الشارع المجاور لمخيم اللاجئي عبارة: NO ISLAM HERE, GO HOME.
كنا ستة أشخاص من سوريا نعيش ف شقة واحدة ضمن المخيم. ستة أشخاص من سوريا ولكن من مدن مختلفة وديانات مختلفة.. متنوعي ومندمجي ومتحابي كعائلة واحدة. قررنا أن نقوم بمبادرة شكر بسيطة تجاه أهالي المنطقة الذين نعيش بينهم, مبادرة سلام لنقول لهم شكر اً لأنكم سمحتم لنا بالعيش بينكم. قمنا بصنع أساور ملونة من الصوف.. صناعة يدوية بسيطة مع بعض الزخرفات وأضفنا لكل واحدة عبارة شكراً بالعربي و بالهولندي Dank je well .. عرضنا الفكرة على المنظمة المسؤولة وأبدوا حماسهم لها.. وت التخطيط لاجتماع مع أهل المنطقة الصغيرة لنقدم لهم الأساور كهدية شكر بسيطة. كان الحضور سعيداً ومتفاجئا بهذه الأساور ومن كيفية صنعها.. وبدأوا بالتعرف علينا ومعرفة تفاصيل حياتنا داخل المخيم. ف نهاية الاجتماع غادرو ا ولديهم العديد من القصص والمعلومات عنا والتي يرغبون بإخبارها لأصدقائهم وعائلاتهم.. يريدون أن يخبروهم أننا
As part of the joint project cooperation between Globally connected and International Alert A number of people 13 participants coming from different Eu states (Netherlands, Germany, France, Denmark) who came together under the EU funded program Active voices took place in Zandaam to design and look into their Action research results where they can design their community action along with the hosting communities in some of the EU members states.
Syria’s ongoing conflict has left the country and its people scattered and shattered, with over 11 million refugees all over Europe and the Middle East. No longer able to dream of going back, they all have to face the reality that most of them are to stay. This creates challenges and gaps. How do refugees fully integrate into a new society and still stay connected to their Syrian identity? How do they lose the title ‘refugee’ and still feel like a united Syrian people? Active Voices gathers Syrians to tackle this problem exactly. It’s no secret that in any country that allows refugees, there is a problem of integration. Refugees are facing a big challenge of integrating into a completely different society, while often facing harsher judgements than any other. There’s a strict eye on you. And you have to find the balance of integrating into a new society, but also preserving your own culture and identity.
While many refugees are left to do this alone, there is a group of Syrian refugees who have gathered forces to help each other with this problem, and they call themselves Active Voices (Aswat Faeela). They are young refugees who live either in Europe, the Middle East or in Syria, who want to have a voice and help Syrians everywhere. How do refugees integrate better into their host communities? And how do we help people within Syria? Or refugees in neighboring countries? These are the type of questions they try to answer. In the weekend of 20-21 January 2018, a collection of this group came together in Amsterdam for a workshop. Obai, the facilitator of the workshop, says: “It all started in July 2017, when we (a small group of Syrians in Europe) decided to conduct a series of in-depth social research in every area, so we can learn more about the life of Syrians, their relationships with each other, their relationship with the host community, and their relationship with the Syrians who are still in Syria. Engaging around 1750 Syrians, we researched the best ways we can help improve their reality in Europe, the Middle East or in Syria.”
All within their respective host communities, these young active voices reached out to fellow Syrians and interviewed them, held focus groups and talked to people from the host communities to try and find out what is the best way to help Syrians everywhere
“We are holding this workshop today, to present the results of the researches, and to reach a common understanding among Syrians present in Europe around the reality of Syrians based on their own voices. The purpose of this workshop is to move from the research stage to the procedural stage, that aims at improving the situation of Syrians in Europe, promoting the relationships among them, and between them and the European community”, Obai states.
The workshop is a first of many. After this, a group of European Syrians will travel to Lebanon, and meet up with Syrians living in the Middle East, and some who are still residing in Syria. This will broaden the perspective of how to help Syrians, everywhere.
“The Active Voices project is very important. We need to take a step forward. We need to take action. The gap is widening, and someone must do something about it”, says Tarek, one of the participants living in Denmark.
All these active voices are in a way ambassadors. But more than that, these young people are bridges. They are bridging gaps between Syrians everywhere, and bridging gaps between Syrians and their host communities. They are coming from a place of war, continuing onto what sometimes can only be called a journey of horror, reaching a new community, but then not merely settling down into this community. They are working hard to improve their role in this society, and their role in the Syrian crisis all over the world. Their revolution goes on.
“It is essential that we derive strength from each other and support each other to take the first step to integrate into a new society”, says Rahaf, living in the Netherlands. She states: “Active Voices offers Syrians the chance within a new community to not merely be refugees, sometimes stripped of value, degraded to simply a number, but to actually have and be active voices.”
The workshop is the first step of Globally Connected programme to enhance dialogue and support peaceful coexistence between syrian migrants and Lebanese host community. The Workshop aims to create common spaces between the Lebanese and the Syrians to contribute in making a positive transformation for better integration between the two communities.
The facilitators team of Globally Connected lead the four days learning journey for the mixed groups of Syrian - Lebanese participants. The concepts, models, and interactive dialogue tools presented strive from accepting the other, discovering strengths and opportunities, investing resources, Appreciative Inquiry, and understanding identities and differences. The training also addressed the basis of conflicts and the critical issues that touch both communities, and the tools to resolve and manage conflict through dialogue, and understanding system thinking, strengths, gravity forces, and the transformation points which affect all of us. The group proceeded in planning for joint projects, and decided the focus of the dialogue activities should target children on children. They will start implementing these projects in step two of the programme.
The Syrian / Lebanese programme is funded by Uniceco and technically supported by GC in providing the team of trainers.
Globally Connected has lead the facilitation of the first Danish- Syrian "Learning Lab", in partnership with the DCCR. The Learning Lab is part of the DAPP (Danish Arab Partnership Programme) that aims to enhance dialogue between the Denmark and the Arab world.
Twelve Syrian facilitators from all around syria working on conflict resolution in Syria and operating on several local intiatives, and twelve danish facilitators from DCCR working on Street Mediation in Denmark and several other projects, came together for the six days camp, where they exchanged their knowledge, and experiences, learned about each others' cultures, and expressed a shared vision for joint work that will enhance the Danish - Arabic dialogue.
The workshop is the first activity of many in this programme, more spaces for exchanging and sharing need to be created, where Danes and Syrians can harvest their expertiences to support the integration of Syrian migrants, in Denmark and other countries.
Funded by the Danmission, and ActionAid, Techinically supported by GC.
Earlier this month in Lebanon, a number of Syrians displaced by the conflict and now living in neighbouring countries and Europe gathered for a five-day workshop supported by the British Council to reconnect and plan how to build trust and understanding between refugees and their new host communities. Members of the Livia Foundation, the Danish Centre for Conflict Resolution and International Alert were also present.
Most of the Syrian participants were already active to varying degrees inside Syria before and during the war, organising workshops, facilitating trainings and developing community initiatives that focused on building resilience to conflict at a grassroots level. Forced to endure and eventually flee the violence in Syria, they now find themselves eager to continue their work in their new countries, including Denmark, the Netherlands, Germany, Lebanon and Turkey.
The workshop had two objectives: to create a Globally Connected network of support between Syrians in diaspora and host communities, and to develop approaches for building trust and understanding between these groups.
During the workshop, a number of presentations were held about the situation of refugees in different host countries, including specific social, legal and economic issues linked to the refugee presence and the main challenges they are currently facing. Everyone shared a strong sense of social responsibility. Many observed that Syrian refugees were either becoming more isolated and conservative in their new host communities, or they wished to completely give up their Syrian identity. The necessity of creating options to support a more moderate ‘middle way’ was deemed crucial for fostering positive social development and cohesion between European host societies and newcomers.
The workshop was therefore very action-oriented, with a focus on expanding the Globally Connected network and challenging current negative narratives about Syrian refugees in host countries. Globally Connected activities will include Active Citizens, which is a social leadership programme led by the British Council that promotes intercultural dialogue and community-led social development.
The question of how to identify, recruit and involve community members in these initiatives, and how best to facilitate and sustain them, was discussed. Other questions revolved around conflict sensitivity, for example how to work in communities where a high level of political, social and cultural tensions exist, and how to encourage a sense of citizenship for the Syrian diaspora given the legal, social and political challenges.
One proposed solution was to involve the Syrian and Arab diasporas that have long been settled in the host communities, as many are already directly or indirectly involved in supporting newcomers. They represent natural bridge-makers but are also strongly affected by the growing right-wing political sentiment across Europe.
The positive energy, readiness and urgent need to work on issues of social inclusion between Syrian diaspora and host societies means that a number of innovative initiatives will – and must – surely be implemented sooner rather than later.
A longer version of this piece was originally published as a Globally Connected member’s blog on International Alert’s website.
Globally Connected, in cooperation with the peacebuilding organization International Alert, conducted the “Active Voices” (Aswat Faeela) workshop in Amsterdam on the 8th of October 2016.
In light of the ongoing conflict in Syria and the high number of Syrians leaving the country because of it, it was necessary to start establishing a network that aims to support and build trust and understanding between the Syrian diaspora, host communities, and Syrians back in Syria.
This workshop brought together members of the Syrian diaspora in Europe as well as European citizens who are engaged with the Syrian conflict to explore how to strengthen networks and how to work together on issues of common concern.
During the workshop, we were able to explore how Globally Connected and Syria Platform for Peace can participate in “Active Voices”, an EC-funded project, led by the British Council, and implemented through international consortium partners. The project is a two years’ multi-country Syrian youth development project that aims to develop the role of young Syrian social leaders as positive agents of change through practical action both inside Syria, as well as in countries affected by the Syrian Crisis, and to give them a voice in national and international discourse about peace-building. The workshop was an opportunity to explore how International Alert, Globally Connected, and Syria Platform for Peace can support “Active Voices”.
In addition, participants discussed how to strengthen the network between Syrian diaspora, host communities, and Syrians in Syria more broadly. International Alert and Globally Connected explored the interests, perceptions, and possibilities of participating audience to engage in the “Active Voices” project.
One of the participants was the Photographer Edo Landwehr who thankfully volunteered and took the photos here under of the workshop. Edo had some thoughts to share:
The "Active Voices" workshop was attended by Syrian participants living in various areas in Holland. I spoke to a teacher from Assen, a doctor from Groningen, and a mechanical engineer from Rotterdam. We started to introduce ourselves in three languages, however I was actually quite surprised to learn how good was their knowledge of the Dutch language.
They introduced themselves, where they came from, where they currently live, and shared their thoughts about their future. They discussed misconceptions, getting used to Holland, and what change they can bring together.
At one point, they were asked to do an exercise. The group held a rope and was instructed to form a square while having their eyes closed and were not allowed to speak. It was the exercise that had the most impact on me, as it changed my perspective and expectations within the ongoing workshop. Participants had this emotional thought to share afterwards: "While we felt restrained by a higher power, the most important thing is that we did not fall apart".
For the full blog: click here
Globally Connected, in partnership with International Alert, the British Council, and Search for Common Ground, organised in Amsterdam another milestone of the Aswat Faeela project, the Syrian Diaspora workshop, which connected for two days their network of Syrians residing in France, the UK, Denmark, the Netherlands, Sweden, and Germany with Syrians dispersed in the Middle East. The workshop explored in detail how the diaspora can support the development and implementation of the advocacy asks that have been identified by the Aswat Faeela Master Facilitators in the countries affected by the Syrian conflict. The timing of this meeting was strategically planned as the Master Facilitators from Aswat Faeela had just completed research within their Middle East communities to identify key issues that challenge them on a daily basis.
Throughout the Aswat Faeela project, all partners are using a unique and different approach by gathering and linking Syrian diaspora with Syrians from the Middle East. However, the Syrian Master Facilitators that were selected to travel to Amsterdam and meet the diaspora were not given a visa, but we connected with them all the time via Skype and they communicated what people inside Syria really need and what Aswat Faeela should advocate for. Therefore, and other than supporting the advocacy asks of the Arab Region, the Syrian diaspora will be conducting as well their own action research in Europe and within their Syrian gatherings to better plan how they can support their communities back home, in Syria.
There is no balance sheet and a statement of income and expenses so far, because the foundation is recently incorporated.
Our friends list will be uploaded soon.
FIELD OPERATIONS MANUAL
Prepared by SAANED for Philanthropy Advisory
Field Operations Manual&Policies
Table of Contents
100 INTRODUCTION... 6
101 Purpose of Manual 6
102 Scope and Organization.. 6
103 Amending the Manual 7
200 INTERNAL CONTROL POLICIES.. 7
201 Business Conduct and Disclosure. 7
202 Compliance with Laws. 8
203 Conflict of Interest/ Employee. 10
204 Organizational Conflict/ Board of Director Participation.. 12
205 Ethical Standards in Bidding, Negotiation and Performance of Grants. 12
206 Organizational Conflict of Interest/ Self-Dealing.. 12
207 Signature Authorities. 12
208 Requirements for Globally Connected Checks. 13
209 Equal Opportunity, Working Conditions and Environment. 13
210 Internal Controls over Cash Contributions. 14
211 Use of Suspense Accounts. 14
212 Access to Records. 14
213 Security of Financial Data. 14
214 Use of Globally connected Assets. 14
215 Other Internal Control Policies. 14
300 FINANCIAL MANAGEMENT POLICIES.. 15
301 Accounting Basis. 15
302 Incurred Costs . 15
303 Globally Connnected Financial Management System... 15
304 Cash Management. 16
305 Budgets . 16
306 Record Retention and Disposal 17
307 Monitoring Subrecipients and Grantees . 18
308 Financial Reporting-Globally Connected Support. 18
309 External Audit. 19
310 External Audit Scope. 19
311 Procuring Audit Services. 20
312 Audit of Subrecipients. 20
313 Oversight of Subrecipient Audits. 20
314 Audit Quality Assurance Reviews. 22
315 Audit Resolution.. 22
316 Final Audit Adjustments. 22
317 Chart of Accounts. 22
400 POLICIES RELATED TO ASSETS, LIABILITIES AND NET ASSET BALANCE 23
401 ASSETS.. 23
402 Bank Accounts. 23
403 Petty Cash Disbursements. 24
404 Accounting for Contributions and Pledges. 24
405 Fixed Assets. 24
406 Capitalization of Assets. 24
407 Ownership of Assets Acquired with Donor Funds. 25
408 Donated Assets. 25
409 Self-Constructed Fixed Assets. 25
410 Betterments. 25
411 Allowable Investments. 25
412 LIABILITIES.. 25
413 Advance Payments. 25
414 Accrual of Unpaid Salaries. 25
415 Liability for Compensated Absences. 26
416 Losses (Gains) on Grants. 26
417 NET ASSETS BALANCE.. 26
418 Endowment Funds. 26
500 REVENUE SOURCES.. 27
501 Policy for Accepting Funds. 27
502 Revenue Recognition.. 27
503 Program Income. 27
504 Interest Earned on Grant Funds. 27
505 Barter Transactions. 27
506 Segregation of Revenues. 27
600 COST ACCOUNTING POLICIES.. 28
601 Cost Accounting Period.. 28
602 Program Service Costs. 28
603 Administrative Costs. 28
604 Management and General Expenses. 29
605 Direct and Indirect Costs. 29
606 Contributed Services and Materials. 29
607 In-Kind Costs. 30
608 Accounting for In-Kind Costs. 31
609 Documentation of In-Kind Costs. 31
610 Depreciation Method.. 31
611 Gain or Loss on Disposition of Assets. 31
612 Accounting for Compensated Personal Absences. 31
700 PROPERTY MANAGEMENT POLICIES.. 32
701 Assets Acquired with Donor Funds. 32
702 Identification of Assets. 32
703 Physical Inventories. 32
704 Disposal of Assets. 32
800 HUMAN RESOURCE POLICIES.. 33
801 Compensation Policy.. 33
802 Survey of Salaries of Key Officials. 33
803 Initial Salary Determination.. 34
804 Fringe Benefits. 34
805 Salary Administration and Changes in Salaries. 34
806 Salary Payment Procedures. 34
807 Current Job Description and Resumes. 34
808 Labor Distribution Reporting.. 35
809 Consultant Utilization.. 35
810 Personnel Documents on File. 35
811 Probation.. 36
812 Termination of Employment. 36
813 End of Service Benefit. 37
814 Final Salary Payment. 37
815 Vacation Policy.. 37
816 Sick Leave. 38
817 Other Leaves. 38
818 Compensation Time. 38
819 Holiday Policy.. 39
820 Employee Insurances. 39
821 Compliance with Labor Laws. 39
900 OFFICE POLICIES.. 39
901 Office Assets. 39
902 Working Hours. 39
903 Transportation.. 40
904 Vehicle Policy.. 40
905 Employee Travel 40
906 Anti-fraud.. 40
907 Anti-Drug, Smoke Free and Alcohol Free Environment. 41
908 Money Laundering.. 41
909 Sexual Harassment. 41
910 Gender Equality.. 42
911 Child Protection.. 42
912 Code of Ethics. 43
913 WHISTLE BLOWER POLICY. 44
1000 PROCUREMENT POLICIES.. 45
1001 Objective. 45
1002 Procurement Methods/ Thresholds . 45
1003 Globally Connected’s Commitment to Best Practices. 47
1004 Responsibilities. 48
1005 Placing a Public Tender. 48
1006 Managing Procurement Risks. 49
1007 MANAGING PROCUREMENT RISKS. 49
1100 SAFETY AND SECURITY POLICY 50
1101 INTRODUCTION. 51
1102 COVERAGE OF THIS POLICY. 51
1103 AUTHORITY AND RESPONSIBILITY FOR SAFETY AND SECURITY. 51
1104 RISK RATING SYSTEM. 51
1105 BUDGET. 52
1106 SECURITY MANAGEMENT PLAN. 52
1107 TRAINING. 52
1108 PERFORMANCE MANAGEMENT. 52
1109 COMPONENTS OF A FIELD PROGRAMME SAFETY AND SECURITY MANAGEMENT PLAN. 52
1110 REPORTING INCIDENTS. 53
1111 SERIOUS SECURITY INCIDENTS. 53
1112 INVOLVEMENT WITH ARMS. 53
1113 INVOLVEMENT WITH ARMED FORCES. 53
1114 AUTHORIZATION TO WITHDRAW FROM AN AREA. 53
1115 AUTHORIZATION TO RETURN TO AN AREA. 53
1200 RISK MANAGEMENT POLICY. 53
1201 INTRODUCTION. 54
1202 POLICY OBJECTIVES. 54
1203 RISK MANAGEMENT PROCESS. 54
1204 ROLES AND RESPONSIBILITIES. 55
1205 RISK MANAGEMENT STRATEGY. 55
1206 CATEGORIES OF RISKS. 56
1207 FREQUENCY OF RISK REGISTER REVIEWS. 57
The main components and Objectives of Globally Connected are:
a) Platform of European and Arab world NGOs developing programs based on assets existing in those communities and enhancing those assets for the general welfare of that community,
b)To Build capacity of a team of Front liners working in Psycho- Social support for displaced people in Europe .
c).To Stimulate the practice of Local and Global Citizenship amongst Children and Youth, which is manly focusing on how the positive citizenship could be done in local level in each country and in international level in others countries, which is Humanity approach thinking
d). Organizing, providing support and finance for small-scale projects aiming to improve Peace Process , living conditions , and Entrepreneurship .
e). To initiate projects and activities that are related to the above goals .
by co-founders providing services and support to the GC.
The GC Support aims at supporting the GC in three ways:
a. Assisting in building the network to be a platform for exchanging knowledge, in order to respond to the needs of communities and accordingly design convenient and suitable programs.
b. Funding and technical support, and
c. Providing training programs.
A. Globally Connected ’s Field Operations Manual is the official document for the conduct of business and the accounting and administration for grants and contracts with funding sources.
B. The Manual shall guide in the application of various laws and regulations as applicable to Globally Connected .
C. The Manual constitutes fiscal policies and standards that have been adopted by Globally Connected .
The organization of this manual is as follows:
Section 100 Introduction-- provides a description of the purpose of the Manual of Accounting Policies and its organization.
Section 200 Internal Control Policies-- describes the organizational systems and human controls in place to safeguard the assets of Globally Connected and to ensure business is conducted in an ethical manner.
Section 300 Financial Management Policies-- sets forth policies for the operation of the financial management structure of Globally Connected .
Section 400 Accounting for Assets, Liabilities and Net Assets-- establishes policies for accounting for resources, obligations and available fund balances.
Section 500 Revenue Policies-- reflects when and how income is recognized by Globally Connected from its operations.
Section 600 Cost Accounting Policies -- deals with the measurement, assignment and allocation of costs to Globally Connected ’s various cost objectives.
Section 700 Property Management Policies-- presents policies and practices over the identification, control and disposition of donor funded property and Globally Connected ’s owned property.
Section 800 Human Resource Policies-- establishes policies over the control of compensation, cost-related fringe benefits, the status of employees and consultants, and the expenditure of funds on behalf of Globally Connected by its employees.
Section 900 Office Policies-- introduces Globally Connected ’s policies relating to attending to work and travel-related missions, in addition to policies setting the tone and culture of the operating environment.
Section 1000 Procurement Policies-- sets a framework for the procurement practices and identifies Globally Connected ’s relevant risk analysis and mitigation measures.
Section 1100 security policy-- risk rating system, budget, security management plan and performance management.
Section 1200 risk management policy-- risk management process, roles and responsibilities, risk management strategy, categories of risks, and frequency of risk register reviews.
Over the course of work, as additional matters require promulgation or changes to this Manual, officials of Globally Connected may amend this Manual.
A. Unethical actions are unacceptable under any conditions. The policies of Globally Connected depend to a very large extent on the following considerations.
Each employee must apply his/her own sense of personal ethics, which should extend beyond compliance with applicable laws in business situations, to govern behavior where no existing regulation provides a guideline. It is a responsibility to apply common sense in business decisions where specific rules do not provide all the answers.
In determining compliance with this code in specific situations, ask yourself the following questions:
1. Is my action legal?
2. Is my action ethical?
3. Does my action comply with Globally Connected policy?
4. Am I sure that my action doesn't appear inappropriate?
5. Am I sure that I would not be embarrassed or compromised if my action became known within Globally Connected or publicly?
6. Am I sure that my action meets my personal code of ethics and behavior?
You should be able to answer "yes" to all these questions before taking action.
Each supervisor is responsible for the ethical business behavior of his/her subordinates. Supervisors must weigh carefully all courses of action suggested in ethical as well as economic terms and base their decisions on the guidelines provided by this code as well as their personal sense of right and wrong.
Implementation of the provisions of this code is one of the standards by which the performance of all levels of employees will be measured.
B. In recommending or proposing a particular business transaction or course of action for approval, those involved must disclose to their superiors or to the Strategic Planning and Communications Group (THE BOARD), all the pertinent information they know about such transactions and the persons involved. The disclosure should include significant information that they may have reason to believe has been omitted by others.
C. Specifically, Globally Connected does not tolerate the willful violation or circumvention of laws pertinent to the operations of Globally Connected by an employee during the course of that person's employment; nor does the organization tolerate the disregard or circumvention of institutional policy or engagement in unscrupulous dealings. Employees should not attempt to accomplish by indirect means, through agents and intermediaries, what is directly forbidden.
Failure to comply with the standards contained in this code will result in disciplinary action that may include termination, referral for criminal prosecution, and reimbursement to Globally Connected for any losses or damage resulting from the violation. As with all matters involving disciplinary action, principles of fairness will apply. Any employee charged with a violation of this code will be afforded an opportunity to explain his or her actions before disciplinary action is taken.
Disciplinary action will be taken:
1. Against employees who authorize or participate directly in actions which are a violation of this code.
2. Against any employee who has deliberately failed to report a violation or deliberately withheld relevant and material information concerning a violation of this code.
3. Against any supervisor who attempts to retaliate, directly or indirectly, or encourages others to do so, against any employee who reports a violation of this code.
In complying with the laws and regulations that apply to work, hereunder information is useful.
B. Disclosure of Organization Information
The organization's proposal/grant/contract data, financial, and administrative information is a valuable, intangible property asset. Protection of this information is vital to continued growth and ability to provide quality services to the community, donors and sub-grantees.
Globally Connected 's intellectual property assets are not always of a technical nature. Typical of such information are:
1. Proposal/grant/contract data
2. Organization business, research and new programs plans
3. Operating plans
4. Salary, wage and benefits data
5. Employee, funding source and vendor lists.
This list, while obviously not complete, suggests the wide scope and variety of organization information that must be safeguarded. Correspondence, printed matter, documents or records of any kind, specific process knowledge, procedures, and special organization ways of doing things are all the property of and must remain at the organization.
C. Political Contributions
To safeguard impartiality and values related to inclusiveness of Globally Connected , no funds or assets of the organization may be contributed to any political party or organization or to any individual who either holds public office or is a candidate for public office. The direct or indirect use of any funds or other assets of the organization for political contributions in any form, whether in cash or other property, services, or the use of facilities, is strictly prohibited. The organization also cannot be involved with any committee or other organization that raises funds for political purposes.
This rule does not apply in those cases permitted by law and expressly authorized by the Strategic Planning and Communications Group (THE BOARD) of Globally Connected .
Following are examples of prohibited activities
1. Contributions by an employee that are reimbursed through expense accounts or in other ways.
2. Purchase by the organization of tickets for political fundraising events.
3. Contributions in kind, such as lending employees to political parties or using organization assets in political campaigns.
4. Indirect contributions by the organization through suppliers, funding sources or agents.
D. Government Officials
The organization is prohibited from offering, promising, or bestowing money, gifts, loans, rewards, services, use of facilities, lavish or extensive entertainment, or other favors to a government official or employee with a view toward influencing or inducing such official or employee to use his/her influence to effect an action or decision.
No employee of Globally Connected will offer, give, or promise to offer or give, directly or indirectly, any money, gratuities or other thing of value to any government employee with current or possible responsibility on an award of the organization. A gratuity includes any gift, favor, entertainment or other item having monetary value of over $50 per event or presentation (reviewed by the Executive Director on annual basis – any changes to be documented and kept on file). This includes services, conference fees, vendor promotional training, transportation, lodging and meals, as well as discounts not available to the general public and loans extended to anyone other than a bank or financial institution.
The provisions of this code apply fully to anyone who acts for Globally Connected.
E. Commercial Bribery
It is not allowed to make a payment either directly or indirectly or as a kickback to influence someone else, nor are you allowed to accept anything of value from someone who wants to do business with the organization. With the exception of government officials acting on a procurement, inexpensive advertising and promotional items are not considered to have "value," and an occasional business meal may be accepted or given if it has a value of under $50(reviewed by the Executive Director on annual basis – any changes to be documented and kept on file).
In some business relationships outside the government, an occasional gift is appropriate.
Globally Connected strongly discourages any gifts to any individual, but in the event a gift is proposed to be made, approval must be secured in advance from the Executive Director. However, acceptance of inexpensive gifts of an advertising and promotional nature is allowable. Gifts which do not fit this category must be returned. If the return of a gift is not practicable because of its nature, it may be given to a charitable institution and the giver informed of its disposition. It is not allowed to give or receive any lavish or expensive entertainment, but occasional normal and customary social business amenities are permitted.
Reporting to the immediate supervisor should be made upon being asked to made or accept a payment or gift in any form prohibited under this rule.
F. Record Keeping
To provide an accurate and auditable record of all financial transactions, Globally Connected books, records, and accounts must be maintained in conformity with acceptable standards. It is a responsibility to safeguard organizational assets under a person’s control and for maintaining an auditable record of financial transactions.
Further, Globally Connected specifically requires that:
1. No funds or accounts may be established or maintained for purposes that are not fully and accurately described on the books and records of the organization.
2. Receipts and disbursements must be fully and accurately described on the books and records of the organization.
3. No false entries may be made on the books or records nor any false or misleading reports issued.
4. Payments may only be made for the actual services rendered or products delivered. No false or fictitious invoices may be paid.
Reasons leading to a belief that the organization's books and records are not in accord with the foregoing requirements, requires reporting the matter to the immediate supervisor or the Executive Director.
There exists a primary responsibility to the organization. Accordingly, employees are expected to avoid any activity that may interfere, or have the appearance of interfering, with the performance of this responsibility. Similarly, employees may not use nor disclose confidential or proprietary information in any outside activity. A conflict of interest exists if certain outside business or other interests may adversely affect an employee’s motivation or performance.
The testing criteria for recognizing the existence of a conflict of interest include not only whether an employee actually is improperly influenced but also whether the situation lends itself to improperly influencing the employee. Even for the most conscientious person, a conflicting interest may unconsciously influence him/her, and the mere existence of that interest may cause the propriety of his/her acts to be questioned.
B. Outside Activities
An employee may not serve as a consultant to, or as a director, officer, or part-time employee of an entity that competes or deals with the organization or that seeks to do so, unless the employee obtains the prior express consent of his/her supervisor. Even if an employee is not to receive pay from the other entity and have no direct or indirect contact with it in his her/her job, this conflict of interest exists because an employee may inadvertently disclose proprietary information to the other company or benefit it through Globally Connected contacts and general knowledge of how the organization operates.
An employee may also have a conflict of interest if his/her outside activities, which in themselves may not be conflicts of interest, are so demanding on an employee’s time; that they interfere with job performance. Staff working with other employers, have the duty to make a declaration to Globally Connected .
C. Responsibility of Employees' Relatives
It is a good general rule not to discuss the organization's business with anyone, including relatives, who are not Globally Connected 's employees. Members of immediate family should be asked not to discuss organization’s business in the presence of others.
D. Globally Connected Assistance
Employees should review their personal and job situations and eliminate any possible conflicts of interest that exist. Employees should discuss possible conflicts of interest with their supervisors, who may in turn refer the matter to the Executive Director. Should employees wish, they may consult directly the Executive Director, with the understanding that he/she will hold disclosures in confidence unless they involve violations of law or failure to eliminate conflicts within a reasonable time.
E. Employee's/ Volunteer’s Duty to Report Conflicts of Interest
It is the employees and volunteers duty to report to their supervisors or to the Executive Director any known conflicts of interest within the organization. Further, employees/volunteers should report instances that come to their attention where non-organization personnel misrepresent themselves and organization officials or employees. The duty to report conflicts of interest equally applies to THE BOARD members, and as further articulated in articles 204 and 206.
Globally Connected believes in its values and principles represented in ethical integrity in administration and the ability to work fairly within both professional values and the values of the institution; therefore, conflict of interests policy comes to enhance these values and protect them, to avoid the impact of personal, family or professional benefit of any individual working for Globally Connected or part of its working team on fulfilling their duties, or gaining benefits on the account of the organization.
This policy applies to each person within the work teams of Globally Connected and includes support groups, functions, team of trainers and facilitators, including THE BOARD members and board members, team leaders, heads of executive projects, and all volunteers.
In the section above, conflict of interests includes what is related to the individuals themselves- mentioned previously- and the benefits of any other individual with whom they have personal relationship with, which includes spouse, children, parents, siblings or other family members.
Conflict of interests arises through financial benefits by selling, buying or leasing to Globally Connected .
Conflict of interests may also arise through the appointment or signing of contracts with children or relatives.
Conflict arises from the direct follow-up of members of the work group that are immediately related to one another. Members should pay attention to these situations if they are present in the work and propose alternatives that avoid the existence of relatives in the same team.
It should not be used unlawfully financially or morally he or any of his family and friends and acquaintances through the performance of his work and functions within the organization.
A. The organization will strictly observe the laws, rules and regulations which govern acquisition of goods and services by the donor agencies. Globally Connected shall compete fairly and ethically for such business opportunities. Globally Connected does not solicit or accept funds from parties who supply weapons or are politically affiliated.
The organization may not be organized and operated for the benefit of an affiliated or unaffiliated organization or an individual in his or her own private capacity, unless the private benefit is considered merely incidental. This private benefit preclusion will extend to:
A. Lending of money or other extension of credit between Globally Connected and an affiliated or unaffiliated organization or a private individual
B. Transfer to, use by, or for the benefit of a private individual of the income or assets of an organization.
Thus, Globally Connected will be guided by the principle of arm's length standards (e.g. this means that parties to a transaction are independent and on equal footing) with all affiliated or unaffiliated organizations or with a private individual(s).
Signature authorities will be in accordance to the matrix of responsibilities in place. Since
A. Institutional Matters
Type of Expenditure Authority or Transaction by Position
Major investments (capital expenditures, acquisitions, and construction-in-progress; sale/leaseback arrangements; major modifications or betterment; intangible assets)
Leases and rental transactions (direct and indirect)
Business meetings and business-related social activities
Consultants and representatives and executive search agreements
Legal fees and retainers
B. Business Commitments and Authorizations
Type of Expenditure or Transaction
Authorization to incur costs related unfunded expenditure request
Procurements (including sub-grants)
C. Personnel Matters
Temporary employees or contract labor personnel
Transfers or changes in labor classification (direct to indirect and vice versa)
Employment agency fees and/or employment advertising
Salary action, transfer, promotion and termination
Leave of absence
Education authorization and refund
D. Other Costs
Time card approvals
Exempt overtime authorization
Compensatory time off
Employee incentive payments
A. All checks issued by Globally Connected shall be signed by the Executive Director and/or his delegate in accordance with Globally Connected policy for bank accounts.
B. The practice of pre-signing blank checks is a specific violation of the Organization's internal control structure.
It is the organization's policy that all employment practices, including recruiting, hiring, transfers, promotions, compensation, benefits and termination practices, will be on the basis of job performance and without regard to race, creed, color, religion, national origin, sex or age. This policy also applies to qualified persons with physical or mental challenges. Participation in organization-administered training, education, tuition reimbursement, social and recreational programs will be offered on the same basis of equal opportunity to all employees. Safe and healthful working conditions will be provided employees at all locations. There will be compliance with all applicable regulations on matters relating to the protection of the environment.
Because of the cash nature of participant contributions, Globally Connected shall exert special safeguards over such funds. At a minimum, the organization shall employ one or all of the following precautions:
(1) legible and serially numbered Receipt Vouchers shall be maintained.
(2) deposit the amounts intact.
(3) deposits should be made on a daily basis to the extent possible.
(4) until deposit, all cash contributions should be maintained in a secure place.
(5) counts of cash should be regularly compared with the deposit receipts received from the bank.
Any cost the treatment of which as a direct cost or an indirect cost is unknown at the time of original incurrence will be recorded to the suspense account until its disposition has been resolved.
Finance Unit will provide access to the organization's records as required by the competent authorities, and provide supporting records as requested by auditors to facilitate the completion of such audits or reviews.
A. The organization's automated accounting system will have sufficient built-in general controls and application controls to preclude unauthorized access to data.
B. Access to any computer-based financial data will be granted on a need-to-know basis.
C. The system's accounting data will be backed up after use and stored in a safe location.
No employee of Globally Connected may use any office property, equipment, material or supplies for personal use without the prior approval of the immediate supervisor.
As an organization doing business with funding sources, Globally Connected has instituted the following additional internal control policies related to its funding grants, as part of the Finance Unit Operations:
A. Cost data will be reconciled on a sample basis with the budgeted labor and materials distributions and verified with source records (i.e., time cards, purchase orders, etc.).
B. Personnel charges will be periodically compared with work actually performed on a sample basis.
Globally Connected will report its costs and its income on the accrual basis. Accordingly, expenditures are recorded when a liability is incurred (i.e., when an invoice has been received or the amount can be readily estimated), but revenue is not recorded until actually earned by or is available to the grantee or sub-grantee. "Available" means that the revenue is both recognizable and collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period.
A. As a basic rule, Globally Connected shall comply with donors requirements with respect to the eligibility of costs for funding, under the relevant funding instruments.
B. Charges made to a program may be reported on an accrual basis. For reports prepared on the accrual basis, costs are:
· The sum of actual cash disbursements for direct charges for goods and services;
· The amount of indirect expenses incurred;
· The value of in-kind contribution applied, for example the value of the volunteer work can be charged to grants and retained as part of Globally Connected general funds
· Amounts owed for goods received/ services performed received and other amounts becoming owed under programs for which no current services or performance are required such as annuities and other benefit payments.
A. Globally Connected shall maintain records and make reports in such form and containing such information as may be required by its funding sources. Globally Connected will maintain such accounts and documents as will serve to permit expeditious determination of the status of funds and the levels of services, including the disposition of all funds received from its funding sources and the nature and amount of all charges claimed against such funds.
B. At a minimum, Globally Connected will maintain records containing information pertaining to grant or sub-grant awards, authorizations, obligations, unobligated balances, assets, outlays, income and liabilities.
C. For the purpose of determining the adequacy of a sub-recipient's financial management system, Globally Connected will maintain on a current basis as a minimum:
1. A disbursements register.
2. Fixed Assets Register for all acquired property and equipment.
3. In-Kind Journal/Worksheets.
4. Reconciled bank statements.
A. Globally Connected shall maintain a financial forecasting system to adequately forecast its fund flows and needs.
B. The time elapsed between the transfer of funds from the donor agencies and disbursement by Globally Connected shall be minimized taking into account the funding cycle; respecting the cash requirements/ needs of Globally Connected , in order to be able to satisfy its contractual obligations, on timely basis, over the effective period of program(s) implementation.
C. If required by a donor, Globally Connected will, to the extent feasible, limit cash advances to sub-grantees; sufficient to cover the needs over an identified time period.
D. Globally Connected ’s Finance Unit shall substantiate the existence of actual cash balances held by its sub-grantees, through the review of relevant statements of bank accounts, and as noted in article 303 C(4).
A. Globally Connected shall prepare an annual budget of revenues and expenses, seek the Strategic Planning and Communication Group (THE BOARD) approval there-to and regularly report on its utilization.
B. Globally Connected shall maintain a budget of its indirect costs and its bases of allocation for the periods covering the implementation of grants.
C. Globally Connected ’s budget is designed as a tool to monitor the financial activities throughout the year. The budget provides a benchmark or comparison point which is used as an early warning to point out that the financial goals and objectives may not be met. Globally Connected ’s budget is designed to provide this type of information and control for important elements that must be present:
1. The budget must be well conceived.
2. The budget must be broken down into periods corresponding to the periodic statements.
3. Financial statements must be prepared on a timely basis throughout the year and a comparison made to the budget, right on the statements.
4. Action must be taken where the comparison with the budget indicates a significant deviation.
Globally Connected ’s budget represents the end result of a periodic review by Senior Management of the organization’s objectives and goals, expressed in monetary terms. The basic steps followed by Globally Connected in order to prepare the budget are as follows:
1. A list of objectives or goals of the organization for the following year are prepared. This is essentially a re-evaluation of the relative priority of the existing programs.
2. The cost of each objective or goal is estimated. For continuing programs, last year’s actual expense and last year’s budget are helpful in estimating this cost. For new programs or modifications of existing programs, substantial amount of work is necessary to accurately estimate the costs involved. The estimating process is done in detail since elements of a particular goal or objective may involve many categories of expenses and salaries. Input from the operating staff of the organization is deemed highly important for this step.
3. The expected income of the organization is estimated.
4. The total expected income is compared to the expense of achieving the goals or objectives. Usually the expected expenses will exceed income, and this is where value judgment will take place. The importance of what programs are looked at, where can expected costs be reduced, can some additional income be expected. The process of reconciling expected income and expenses is the most important step taken during the year because it is here that the program’s blueprint for the coming year is fixed. Consideration is given to the reliability of the estimated income and expense figures.
5. The final proposed budget is submitted to the Strategic Planning and Communication Group (THE BOARD) for ratification.
6. Program/Project budgets follow the same guidelines as the overall corporate budget planning. For each program, especially new ones, special attention is given to current cost factors dealing with labor, fringe, indirect, other direct costs, travel and other relevant factors in preparing a concise realistic budget for the program in question in order to ensure that Globally Connected is recovering all costs that it expects to incur and at the same time present a realistic budget to the funding agency that will be fair and economical. Globally Connected shall honor the reporting requirements of its donors, as the case maybe, while presenting a programmatic intervention’s actual costs; should a specific budget monitoring framework be agreed upon in advance.
A. Type of Document
1. Critical and sensitive documents; including legal registrations, titles to properties, bylaws, contractual agreements, manuals and other institutional documents.
2. Administration and institutional documents; including administration logs, meeting minutes for the THE BOARD and different committees and Fixed Assets logs.
3. Financial and accounting documents; including accounting logs, payroll, attendance sheets, invoices and other supporting documents.
4. Projects; documents printed out from the systems, funding agreements, progress reports, financial reports and all other related documents.
B. Retention and Disposal of Documents
1. No original document of category 1 should be disposed. All such documents should be kept in a safe place or at lawyer’s office or in a bank safe. Additionally, a scanned copy should be kept on a secured location on the main server.
2. Disposal of Records
· Administration and institutional documents: Such documents shall be retained for five years, institutional documents have to scanned and electronically stored before disposal.
· Financial and accounting records: Globally Connected ’s policy to keep all accounting records for five years. Post to that period, documents shall be burned or shredded.
· Project documentations: all documents after five years should be disposed. Selective important documents to be scanned and stored on server.
C. If any litigation, claim, negotiation, audit or other action involving the records has been stated before the expiration of the relevant period, the records must be retained until completion of the action and resolution of all issues which arise from it, or until the end of the relevant period, whichever is later.
D. The disposal date determined under this policy will be the end of the fiscal year in which occurs the anniversary date of the required number of years from the act specified or, where not specified, from completion of a grant, date of final payment of a grant or year in which an entry is made charging or allocating a cost to a grant, as the case may be.
E. Globally Connected shall give due consideration and honor other requirements entailed in (i) grant agreements with funding sources (ii) host country laws where Globally Connected is operating.
F. Globally Connected shall maintain an appropriate referencing system for records in chronological order, organized by fiscal year.
As part of its decision-making processes for identifying and selecting partners to cooperate with, Globally Connected shall give a due consideration to the non-inclusion of the proposed partners in lists proscribed by donors or governments where Globally Connected operates (i.e. with respect to drug trafficking, money laundering, etc), and as maybe further be a donor requirement.
In addition, program and fiscal personnel shall be developing a criteria to categorize sub-recipients and grantees as follows:
Category 1 -- Experience has shown that sub-recipients and grantees may be relied upon to submit well prepared and documented grant applications, have highly qualified program and fiscal personnel and systems and can be relied upon to comply with the principal requirements. For organizations in this category, Globally Connected will arrange an annual fiscal assessment, rely upon the sub-recipient's annual audit and respond to reports for technical and other assistance.
Category 2 -- Experience indicates that sub-recipients and grantees in this category have fairly reliable procedures and controls. Globally Connected will rely upon periodic visits, contacts as grant resources permit, and the annual audit.
Category 3 – Sub-recipients who are known to be careless or less proficient in grant application preparation, grant cost accounting, reporting and grant/contract compliance. These sub-recipients or grantees are regularly visited and must show full documentation for all expenses on a monthly basis. In a number of instances, Globally Connected may purchase commodities and services on their behalf and maintain necessary documentation.
Globally Connected shall develop a Sub-recipient Monitoring checklist that should be adhered to at all times.
Finance Unit shall maintain supporting records in sufficient detail to prepare the organization's financial reports, including:
1. Financial statements for audit
2. Annual budget(s)
3. Indirect cost (e.g. overheads) submission calculation to be applied to grants.
1. Trial balance
2. Cost summaries and analyses, by grant and group of grants
1. Financial status reports including details of cost transactions.
2. Returns (including taxes, as applicable) to the competent authorities subject to the operations of Globally Connected
3. Other reports upon request
Financial Reporting-Globally Connected Local Support Group (LSG)
Designated personnel of the LSGs shall maintain supporting documentation in sufficient detail to prepare and provide Globally Connected Support the following:
1. Documentation for all expenses incurred for the month, categorized by source of funding
2. Interpretation and detail financial spreadsheet by line item and date incurred
3. Bank, petty cash and cash advances reconciliation analysis and supporting documentation
4. Projected budget expenses for the coming month
5. Cash request based on projected expenses
6. A monthly reconciliation to ensure all accounts have been charged
7. Unexpected budget changes/expenditures beyond normal
Globally Connected shall annually conduct a full scope audit by a qualified independent public accountant.
The audit will cover the entire operations of Globally Connected.
1. The financial statements and the accompanying schedules of the organization present fairly its financial position and the results of its financial operations in accordance with International Financial Reporting Standards.
2. The auditor is expected to issue a Letter to Management with respect to Globally Connected ’s accounting and control systems, and compliance with laws and regulations that may have a material effect on Globally Connected operations; including suggestions for improvement, as the case may be.
A. In arranging for audit services, the organization will follow the procurement standards for retaining professional services. Regardless of the amount of the contract there should be three offers.
B. In soliciting and retaining auditors to conduct the annual audit, Globally Connected shall make specific reference in its request for proposal and any resulting contract that the auditor shall need to be performed by in accordance with International Standards on Auditing and related International Financial Reporting Standards (IFRS). This would relate to the scope of the audit, standardized audit report, reportable events, plan for corrective action and resolution of audit findings.
C. The audit solicitation and any resulting contract for audit services will make specific reference that "if it is determined that Globally Connected 's audit work was unacceptable as determined by a competent authority, either before or after a reasonable time after a draft or final report was issued because it did not meet the granting agency's standards, IFRS Standards or not being based on those promulgated by the International Standards on Auditing, the auditor may, at the written request Globally Connected , be required to re-audit at its own expense and resubmit a revised audit report which is acceptable.
D. Globally Connected will award multi-year audit contracts of no longer than a five-year duration. At the end of such a multi-year period, Globally Connected shall observe competitive procedures in reproducing audit services.
A. Unless otherwise stipulated by a funding source, each sub-grantee expending $250,000 or more shall be required to conduct an audit for the resources channeled by Globally Connected Support. All audit reports of Globally Connected 's sub-grantees will be made available to Globally Connected 's independent public accountant.
B. For grantees and cost-reimbursement contractors expending less than $250,000 Globally Connected may employ substitute means to satisfy itself that its sub-recipient spent its funds in accordance with applicable laws and regulations. These substitute means could include, but not be limited to, examination by Globally Connected ’s Finance Unit, program reviews, fiscal assessments, etc. The results of the substitute means will be documented and made available for review by representatives of donor agencies and/or Globally Connected ’s external auditors.
A. Globally Connected ’s independent public accountant retained to conduct the annual audit should include in its audit report an opinion on the costs incurred by the sub-recipients (whenever it is practical to track) . This is normally accomplished by the auditor reviewing the sub-grantees' unqualified audit report for the same period and otherwise satisfying himself or herself of the extent to which such audit report may be relied upon.
B. Globally Connected shall provide its independent public accountant copies of all sub-grantees' audits for an expression of an opinion on Globally Connected ’s overall financial operations.
C. Globally Connected or its independent public accountant shall review all sub-grantee audits using the following guidance:
1. In general, a determination should be made during the review of audited financial statements as to whether:
a. The audit reports includes a statement for the funds channeled by Globally Connected and their utilization by cost category.
b. The audit report:
(1) Identifies the statements examined and the period covered.
(2) States that it was conducted in accordance with the International Standards on Auditing.
(3) Expresses an opinion as to whether the financial statements are fairly presented in accordance with International Financial Reporting Standards (IFRS) or other standards if so is requested by donors.
(4) The nature of any qualifications, if an unqualified opinion cannot be expressed.
2. Report on Compliance
The auditor's report on compliance should contain an opinion with respect to compliance with laws, regulations and donor requirements pertaining to financial reports and claims for advances and reimbursements:
a. A summary of all instances of noncompliance.
b. An identification of total amounts in-eligible, if any, as a result of noncompliance.
3. Internal Control (by means of Letter to Management)
The review should consider audit recommendations, if any, appearing in a Letter to Management (normally issued by external auditors). This letter results from the study and evaluation of sub-grantees internal control system of sub-grantees, and is limited to matters coming through the conduct of the engagement.
4. Comments on Other Matters
The review should determine whether the recipient has provided comments on the independent auditor's findings and recommendations and its corrective action plan to address the recommendations.
5. Adequacy of Information Provided
The review should also determine whether the information provided by the auditor on findings identified in the report is sufficient to facilitate resolution by Globally Connected officials. If the findings contain insufficient information to enable resolution, Globally Connected officials shall contact sub-recipient and arrange for corrective action.
Globally Connected officials shall:
A. Review the complete audit report and note any deviations in the report format from that prescribed in the audit grant scope of work.
B. Prove the clerical accuracy of all footings, extensions, etc., of all statistical data in the report.
C. Verify that all exhibits, schedules and supporting statements in the report are in agreement and reconcilable, where appropriate.
D. Review and evaluate the propriety of ineligible costs, if any, presented in the report and/or other management and internal control weaknesses.
A. Globally Connected shall systematically assure the timely and appropriate resolution of audit findings and recommendations.
B. Globally Connected shall ensure that appropriate corrective action, including settlement and payment of any unacceptable or ineligible costs, is taken within six months after receipt of an acceptable audit report for a sub-grantee.
A. Sub-grantees will submit their unaudited adjusted year-end report 30 days after the end of the grant period.
The principal account groupings of Globally Connected are listed in its Chart of Accounts. The following is representative of the cost groupings in place, incurred by the different units as allocated to specified cost centers. In its reporting to donors, Globally Connected shall honor the agreed-upon reporting format and the line items as per the approved budget; expenditures coding.
Monitoring and Evaluation
Other Operating Costs
Printings and publications
Stationery, hospitality and office supplies
Office and equipment maintenance
Meetings and workshops
Other Programmatic Costs
A. Establishment of bank accounts for the indicated purpose(s) and limitation(s) have been authorized by the Strategic Planning and Communications Group (THE BOARD) in accordance with its policy for management of bank accounts.
B. To the extent practical, Globally Connected funds will be maintained in interest-bearing accounts.
C. To mitigate the effects of local currency devaluation, funds shall be maintained in the same currency as received from donor agencies (US Dollars, Euros or other). The need for local currency shall be met by effecting exchange orders, from the foreign to the local currency bank account, in small tranches.
Petty cash payments will be made in an amount not to exceed the equivalent of $100 for local expense reimbursement and small-dollar vendor purchases, provided proper documentation is furnished with each request. The total ceiling for the established petty cash fund stands at $ 1,000. On monthly basis, or as the need arises, replenishment of the fund shall be initiated.
No salary payments and travel costs are to be made from the petty cash fund unless authorized in writing with justifications.
However, due to prevailing conditions in the country, the Executive Director can provide waiver to handle higher level of petty cash than stipulated here with a clear memo kept on file as for reasons for such action and level of petty cash tolerated when higher than $1,000. Such a waiver is valid for a maximum period of three months subject to documented renewal if needed. Alternatively, cash advances can be paid to the field staff or representatives to allow them to implement programs. Those cash advances need to be reconciled on monthly basis.
A. Contributions received, including unconditional pledges, are to be recognized as revenues in the period received/ made (for pledges). Contributions in a form other than cash are to be measured at the fair value of the items received.
B. All contributions received should be distinguished between contributions that increase permanently restricted net assets (i.e perpetual endowment contributions), temporarily restricted net assets (i.e. grants restricted for a specific purpose) and unrestricted net assets (i.e. free donations) .
A. To be classified as a fixed asset, a specific piece of property must possess three attributes: (1) tangible nature, (2) a useful life of one year or more, and (3) a value of $1,000 or more. All capitalized assets will be tracked through a register, and which includes all assets acquired with a cost of $ 150 and above.
B. All fixed assets acquired either by purchase from a donor source, own funding or donated to Globally Connected , will be immediately recorded in the Fixed Assets Account Group. Purchased fixed assets are valued at cost. Donated fixed assets are recorded at their estimated fair value at the time received by Globally Connected . All fixed assets owned shall be substantiated with adequate records, indicating the respective titles the sources from which the assets were acquired.
A. All tangible personal property with a useful life of more than one year and a unit acquisition cost of $1,000 or more will be capitalized and depreciated over its useful life using the straight-line method of depreciation. Globally Connected will expense the full acquisition cost of tangible personal property below this threshold in the year of purchase.
B. The basis of accounting for depreciable fixed assets is acquisition cost, and all normal expenditures, including installation costs, architect-engineer fees, etc., of readying an asset for use will be capitalized. However, unnecessary expenditures that do not add to the utility of the asset will be charged to the period incurred.
Unless otherwise noted in contractual agreements with donor agencies, ownership of all assets acquired with funds granted by donors will vest with Globally Connected .
Donated assets which, at the time of receipt, meet Globally Connected 's criteria for capitalization will be capitalized at their fair or appraised value.
A. For all long-lived assets constructed by Globally Connected , the following costs will be capitalized:
1. All direct costs incurred specifically in the construction of the fixed asset
2. Variable overhead and general and administrative costs
3. Interest costs that are material
B. Fixed overhead costs will not be capitalized unless they are increased by the construction of the asset.
Expenditures for significant betterments of existing properties are capitalized at cost. Maintenance and repairs are expensed as incurred.
Unrestricted funds not required to be used on a current basis will be invested in short-term interest-bearing accounts and/or investments consisting of certificates of deposit and other income-producing securities with maturities of less than one year. These investments should be readily convertible to cash and stated at the lower of cost or their market value.
Should Globally Connected receive payment on some grants in advance (of their implementation period), then such revenues are deferred (i.e reported as temporarily restricted) and recognized as income in the period in which the related products or services are delivered.
Salaries and wages earned, but unpaid will be reflected as a liability when entitlement to payment occurs.
Compensated absences arise from employees' absences from employment due to annual vacation entitlement. When Globally Connected expects to pay an employee for such compensated absences, a liability for the estimated probable future payments must be accrued if all of the following conditions are met:
1. The employee's right to receive compensation for the future absences is attributable to services already performed by the employee
2. The employee's right to receive the compensation for the future absences is vested or accumulates
3. It is probable that the compensation will be paid
4. The amount of compensation is reasonably estimated.
B. Compensated absences not to be paid upon employee termination will be reflected when paid.
Losses (gains) on grants/contracts are to be accrued when the losses (gains) become evident. Losses (gains) will be included in the income statement as an element of grant cost (revenue). Typical example of losses (gains) include rate-of-exchange differentials.
Globally Connected ’s net assets is comprised of three classes of assets, as follows:
· Unrestricted assets; representing funds which Globally Connected is under no external (i.e. donor) obligation to spend on a specific activity or purpose.
· Temporarily restricted assets; representing the balance of available funds which Globally Connected is contractually bound, by agreements with external parties, for spending on a specific activity/ project.
· Permanently restricted assets; representing the balance of funds not allowed to be spent by Globally Connected . Normally, income generated by such funds may be subject to spending.
A. Initial receipts for gifts, grants or bequests under an endowment agreement will be recorded as a capital addition based on the fair market value of the property received.
B. Unrestricted investment income from endowment funds and term endowment funds will be recorded as investment income in the unrestricted operating fund. Restricted expendable investment income will be accounted for as deferred revenue. Investment income that must be added to the principal balance as required by a donor or grantor agreement will be recorded as a capital addition. Also, gains or losses from investments will be recorded as capital additions or deductions.
C. When a term endowment fund expires, surplus resources will be transferred to the unrestricted operating fund or to a fund specifically designated in the donor or grantor agreement.
Globally Connected shall be seeking, and accepting, funding which:
A. Is aligned with its values.
B. Does not impose programs which are in conflict with its mission, vision and objectives.
C. Is politically neutral (does not have any kind of a political agenda).
D. If donor is government, then the source should have ratified the UN convention on Human Rights and specifically the UN Convention on Children Rights.
Revenue under cost reimbursement-type grants/contracts is recorded as costs are incurred.
A. Program income is gross income generated directly by a grant supported activity or earned only as a result of the grant agreement during the grant period.
B. If authorized by the grant agreement, costs incidental to the generation of program income may be deducted from gross income to determine program income.
C. Depending on the method provided for in the grant agreement, program income will be deducted from outlays, added to the funds committed to the grant agreement, or used to meet the cost sharing or matching requirements of the grant agreement.
Unless otherwise called upon in agreements, interest earned on donor funds will be used to cover the program’s cost with no further consent of the donor, or for general administrative costs with prior consent of the donor.
Globally Connected records all barter (non-monetary) transactions at the time such agreements are consummated. The estimated fair value of goods or services received is recognized as revenue when the source is used.
Globally Connected will separately identify the source and application of funds provided for the implementation of its activities.
The fiscal year of Globally Connected will be January 1st to December 31st. The same accounting period will be used for all adjusting entries, accruals and deferrals as well as accumulating costs in an indirect cost pool and establishing its base.
A. Costs will be classified in a manner that describes Globally Connected 's work. The tracks (programmatic interventions) will be adequately described and will disclose all relating service costs.
B. Globally Connected ’s personnel time and cost shall be allocated based on budgeted allocation time sheets reflecting planned effort for the various programs under implementation. The percentages of allocation shall be subject to modification, on quarterly basis, based on the realization of new grants, and their respective implementation dates, from different funding sources.
All costs for the overall operation of Globally Connected will be considered administrative. In general, the following list of costs which are considered necessary for the overall administration of Globally Connected will be included in this category--- to the extent (i) they relate to activities of a general nature and (ii) and are directed to the overall operation of Globally Connected :
A. Personnel expenses of the Executive Director(s), Finance and Administration, Monitoring and Evaluation as well as certain consultants---- if not relating to any specific program/ track of work.
B. Staff time devoted to planning activities, which are of a general nature and not assignable or allocable to a program such as: preparing public information, Media related work, public relations, etc, Globally Connected ’s overall program performance reviews and analysis of work effectiveness, and revision of Globally Connected ’s overall objectives and plans as necessary.
C. Staff time assigned to coordination activities, not relating to a program under implementation, (which may include joint planning with other agencies), assisting in the development of Globally Connected ’s other tracks of work.
D. Staff time spent in researching and acquiring other resources (fundraising) to be used for the development and expansion of Globally Connected tracks of work.
F. Staff travel expenses for personnel activities charged to Globally Connected ’s administration cost center.
G. General personnel management and record keeping related to employee benefits, as well as developing and implementing personnel policies and such activities as staff orientation and training of a general nature.
H. Financial management of the entire operation such as maintaining necessary journals, ledgers and accounts, making requisite bank deposits and withdrawals, invoicing and payment processing, payroll administration and preparing periodic financial reports that encompass Globally Connected ’s overall financial status. The cost of project accounting for grant/contract activities may be treated as an allocable cost.
I. The portion of Globally Connected 's annual audit relating solely to the audit of its administrative functions. The portion of Globally Connected ’s annual audit cost allocable to its program activities may be allocated on a rational basis.
Costs that cannot be related to a specific program or fund-raising activity will be classified as management and general costs. These costs generally include executive direction, legal, budgeting and accounting, and like kind of management and general activities.
A. Costs incurred specifically for a final cost objective (e.g., a grant) will be treated as direct costs. Costs benefiting more than one cost objective will be consistently treated as indirect costs. Costs necessary for the overall operation of the organization will be treated as management and general costs.
B. Globally Connected ’s allocation of indirect costs is based on:
· For rent; a pro-rata from the total office space occupied by each of the different 5 functions (General Management, Programs, Finance and Administration, Communication and Fundraising , Monitoring and Evaluation).
· For utilities and office supplies and the like of common shared cost; a pro-rata based on the number of employees working in each of the 5 functions
· For legal and audit fees; those incurred specifically in connection with a final cost objective will be allocated as a direct cost. Amounts benefiting more than one cost objective will be treated as an indirect cost.
A. Contributed services in the form of volunteer services will be recognized if all of the following conditions exist.
1. The services performed are significant and form an integral part of the efforts of Globally Connected (i.e if not donated, Globally Connected , otherwise, would have to pay for getting such services).
2. Globally Connected controls the employment and duties of the service donors.
3. Globally Connected has a clearly reasonable basis for the amount to be recorded.
B. Materials received as support will be recorded based on their estimated fair market value. When a reasonable fair market value cannot be determined, no support should be recognized.
A. To satisfy a matching or cost-sharing requirement on a grant or contract-- and as long as it does not contradict with donors requirements-- Globally Connected shall account for the following allowable in-kind costs:
1. Charges incurred by Globally Connected as project costs, including non-cash items such as depreciation or use charges.
2. Project costs financed with cash contributed or donated to Globally Connected (unrestricted contributions) and/or its sub-grantees.
3. Project costs represented by services and real or personal property donated to Globally Connected and/or its sub-grantees, provided such costs are:
a. Identifiable from grantee records
b. Necessary and reasonable for proper and efficient accomplishment of project objectives
B. Several items are not normally counted as in-kind:
1. Goods and services normally available free in the community and which would be available whether the project is operated or not.
2. Contributed time of elected officials of the Strategic Planning and Communications Group and the Advisory Council.
3. Value of space donated for meetings and other purposes in the homes of individuals, especially staff members.
4. Outdoor space such as playgrounds, park space and undeveloped lots.
C. Valuation of third-party, in-kind contributions::
1. Volunteer services: unpaid services valued at rates paid by other activities of Globally Connected should be consistent with those paid for similar work in the same labor market. Rates of employees of other agencies should be priced at the base compensation rate exclusive of fringe benefits and overhead costs.
2. Donated real or tangible personal property:
a. Tangible personal property and donated real property (land and buildings): purchase price or fair market value at the time of transfer.
b. Donated use of property: valued as if Globally Connected has rented the property and has paid the property-s fair rental value.
c. Globally Connected may be required to establish the value of real property through the use of an appraiser.
3. Other charges: adequately supported and permissible. Charges must be reasonable and properly justified.
A. Globally Connected recognizes several accepted methods of accounting for in-kind costs, including (i) accounting entries supported by worksheets detailing the in-kind costs, and (ii) worksheets details without recording in-kind in its official books of account.
B. There is considerable concern that recording in-kind costs in the books of account could distort the financial position of Globally Connected , especially when more than minimum match is reflected. On the other hand, a true picture of Globally Connected 's ability to achieve its mission would not be reflected if in-kind costs were not fully reflected.
C. In situations where in-kind services, equipment or space represents a major element whereby Globally Connected can achieve its overall mission, in-kind costs should be recorded in the books of account.
Globally Connected will obtain the same kind of documentation, to be retained for the same period of time, as required for incurred costs. To the extent feasible and practical, Globally Connected will obtain independently generated documentation for in-kind costs: time sheets or log-in sheets for donated labor, written verification of the value of donated equipment or space, etc.
Depreciation will be done on the straight-line method, based on the estimated useful lives of the respective assets, as follows:
3 – 5 Years
Office furniture and equipment
5 – 10 Years
Gains and losses from the sale, retirement or other disposition of depreciable property are to be included in the year in which they occur. The gain or loss for each asset disposed of is the difference between the net amount realized, including insurance proceeds from involuntary conversions, and its undepreciated balance.
Unless otherwise noted in contractual agreements with donor agencies, ownership of all assets acquired with funds granted by donors will vest with Globally Connected .
Globally Connected shall maintain detailed records of all assets acquired from donor ensure maintenance and disposal and not use it in any commercial activities.
A. Globally Connected will tag all assets upon receipt and will record assigned numbers on all applicable documents pertaining to the property control system.
B. Property records will be maintained that include:
· A description of the asset
· A serial number or other identification number
· The source of asset who holds title
· The acquisition date
· The cost of the property
· The location
· Use and Condition of the property,
· Any ultimate disposition date, including the date of disposal and sale price of the property.
A. Globally Connected will once every two years physically inventory the assets in its possession or control.
B. Personnel performing the physical inventory will not be the same individuals who maintain the property records or have custody of the property unless Globally Connected 's other staff are unavailable to perform the inventory count.
A. The Administration Unit is entrusted the responsibility for protecting Globally Connected ’s assets from loss, their maintenance on timely basis and their eventual disposal as the need arises. Disposal of assets may:
1. Occur as a result of an employee informing Globally Connected of the non-usability of a certain asset for operations. This can be due to normal wear and tear.
2. Be identified by the physical count conducted by Globally Connected to corroborate the availability of assets for its operations; including their working condition.
3. Be as a result of strategy to renew assets after an identified number of years lapse since their first use (i.e. computers); linked to availability of financial resources.
B. When fixed assets are old and/or unusable, the Administration Unit shall be responsible to draft a memo seeking approval of the Executive Director to start the process.
C. The Executive Director shall appoint a committee composed of three persons to evaluate the status of assets, write up a recommendation and eventually evidence the disposals process; once approved.
D. Disposal of an asset may entail:
· Donating the asset to another organization. This shall be documented through a confirmation letter for the receipt of assets by the other organization.
· Selling the asset for a certain value.
· Getting rid of the asset for no value; with a due consideration given to protecting the environment.
E. The Finance Unit is be kept engaged throughout the process and for advice regarding (i) the book values of the assets to be disposed (if not fully depreciated), (ii) source of funding through which such assets were originally obtained by Globally Connected and (iii) any limitations imposed by donors prior to their disposal.
It is the policy of Globally Connected to seek to match the total compensation--base compensation and fringe benefits--offered by other organizations for personnel performing comparable work in the same labor market area.
Globally Connected shall obtain data from a survey of the comparability of position-holders in the labor market area. This survey data should be obtained from comparable organizations, with the appropriate same number of employees and revenue level in the local geographic area. This survey should especially seek to obtain salary data from comparable grantees. The results of this salary survey should be used to periodically adjust Globally Connected 's salaries and be maintained on file.
This is the process by which Globally Connected arrives at the salary that it will offer to any given applicant for a position and the range of salaries within which it will negotiate in order to retain the services of any given individual. Globally Connected sets its initial salaries in accordance with the candidate's years of experience and relevant work in social projects. Globally Connected has developed a salary scale, which shall be used as a point of reference.
Globally Connected ’s personnel shall be entitled to the following benefits, as further explained in the articles of this section:
A. Salaries and wages of all new employees, quoted at an annual rate, will be established when making an offer of employment and approved by the Executive Director. All new employees are subject to a three month probation period during which time they will be informed if they will become a full-time employee.
B. Each employee's salary will be formally reviewed annually and adjusted based upon the results of each employee's performance appraisal.
C. Salary increases are periodic and designed in part to recognize and reward achievement and personnel contributions, as well as account for cost-of-living adjustments. Globally Connected 's policy is to reward good performance by giving deserving employees annual salary increases in the anniversary of their employment. Salary increases shall be approved in writing by the Executive Director.
A. Employees payroll shall be processed on monthly basis, no later than the 30th of the month. Payment shall be made by bank check or via wire transfer to their bank accounts.
B. Finance Unit shall make all deductions required by law (i.e. income tax and social/health insurance contributions), and ensure eventual transmission of such deductions to the competent authorities.
C. Finance Unit shall provide employees pay slips indicating their gross salaries, nature of deduction made and net amount earned.
For all paid positions, Globally Connected will maintain an up-to-date and complete job description. This job description should cover the scope of each position-holder's duties and responsibilities and minimum entry-level standards of performance. These job descriptions should be updated as job content changes or any reorganization of duties or jobs. For service level agreements and consultancies, a terms of reference document needs to be in place listing, amongst other, the needed qualifications of the service provider; to be evidenced with a curriculum vitae or capability statement of the service provider.
A. Charges to grants for salaries and wages, whether treated as direct costs or indirect costs, will be based on documented payrolls approved by a responsible supervisory official. The allocation of time worked must be supported by either:
(1) Load distribution reports (time sheets), which shall be prepared and controlled according to the following minimum standards:
a. Employees are responsible for preparing their own timesheets.
b. Employees should be provided clear instructions of the work to be performed and the activity to be charged.
c. Timesheets should be filled out as work is performed.
(2) Time percentages approved to-be-applied as per specific funding agreements, whereby Globally Connected shall maintain a record reflecting the total time effort made by an employee during a certain month.
Whether used in a direct or an indirect capacity, the utilization of all consultants, grant personnel and consulting firms will be sufficiently evidenced with:
A. Details of all agreements (e.g., work requirements, rate of compensation, and nature and amount of other expenses, if any) with the individuals or organizations providing the services and details of actual services performed.
B. Invoices or billings submitted by consultants, including sufficient detail as to the time expended and nature of the actual services performed (if contract is not based on a lump sum modality).
C. Consultant's work products and related documents, such as trip reports indicating persons visited and subjects discussed, minutes of meetings and reports.
The Finance and Administration Unit is responsible for ensuring that all files are complete and up to date. Such documents shall include:
Probation is a previously specified period of time at the beginning of employment during which Globally Connected and the employee test each other and either party may terminate employment for any reason whatsoever. Globally Connected 's policy is that all employees, regardless of classification, are hired on probation. The probation period is three months for all employees and is to occur only once during the period of employment with Globally Connected .
A. Termination of employment is the final, permanent, and irrevocable severance of the employment relationship between Globally Connected and the employee, which may occur for a variety of reasons and may be initiated by either Globally Connected or the employee. Different types of termination of employment require different policies, although the procedures tend to be routine and more of less similar, except for a few added procedures in cases of involuntary termination for cause, as discussed below.
B. Voluntary termination-- is the decision by an employee to terminate his/her employment relationship with Globally Connected by resigning prior to the conclusion of the term of employment specified in his/her employment contract. Voluntary terminations may occur for any number of reasons including changes in personal circumstances, dissatisfaction with the work, or a better opportunity elsewhere, including a degree of permanent job security which Globally Connected cannot offer. Globally Connected 's policy, is to discourage such terminations to the extent possible, since they interrupt the workflow and are therefore costly. Globally Connected does so by trying to make the work and the employment relationship as satisfying and rewarding as possible, and by trying to resolve problems in the job situation to head off voluntary terminations. However, Globally Connected shall under no circumstances make exceptions to its policies, such as matching salary offers from other firms, in order to induce an employee to stay.
In the event that an employee resigns, the Executive Director or his designee shall meet with the departing employee in order to determine the cause of resignation. Depending on the cause, the Executive Director shall then determine whether or not any further action is necessary, such as further improvements to the work environment or a market adjustment.
C. Assignment and/or project completion-- all fixed term employees are hired to complete a specific work plan task or set of tasks, or to provide support to those who do. As such, employees are routinely terminated upon completion of the task. Such terminations usually form the basis of the employment understanding between Globally Connected and its employees and are anticipated in the employment contract which specifies the exact duration of the term of employment.
D. Termination due to unforeseen circumstances-- this is an involuntary termination resulting from unforeseen causes beyond either Globally Connected 's or the employee's control. Unforeseen circumstances arise for a wide variety of reasons, including:
In such situations, Globally Connected 's policy is to give its employees 60 day notice when circumstances permit.
E. Involuntary termination for cause-- this termination is initiated by Globally Connected for a variety of reasons including failure to perform, a significant drop in the quality of performance, excessive unapproved absence, willful misuse of project property, gross misconduct, use of alcohol or other controlled substances on the job, or otherwise damaging the interests of Globally Connected and/or the project. Globally Connected 's policy is not to take such terminations lightly and to document the whole process through performance evaluations.
A. Employees (i) voluntarily terminated, (ii) terminated due to end of assignment/ end of project or (iii) involuntarily terminated due to unforeseen circumstances--shall be paid the equivalent of one month of pay per each year of service, and fractions there-of, based on the last earned gross salary.
B. Globally Connected reserves the right to withhold making a severance pay for involuntary terminations for cause.
A. Categories of employees whose employment is terminated in accordance with article (A), shall have their last salary processed within 10 days of termination. Exceptions shall be in case the employee has failed to relinquish all project property in his/her possession or has not reimbursed any outstanding charges or advances. In this case, final salary, or an amount equivalent to the cost of such property and/or charges, may be withheld Globally Connected until such time as the property is returned undamaged or the charges are reimbursed.
B. The final salary shall consist of all as yet unpaid amounts due to the employee, less all deductions or other amounts due to Globally Connected . Unpaid amounts due to the employee shall include regular monthly salary, unused accrued annual leave (as described in Article 815C), as well as all other amounts for as yet unreimbursed expense reports. Deductions shall be defined as per the provisions of article 806 (B), as well as unpaid amounts due for use of personal use of Globally Connected assets (i.e long-distance telephone charges, faxed, etc.)
C. Finance shall prepare the final salary payment upon notification by the Executive Director/ immediate supervisor of an employee's impending termination. At the same time, Administration shall coordinate with Finance of all anticipated dues and deductions.
A. Annual leave is normal vacation time, given for rest and relaxation. The vacation year begins on hired date and ends on anniversary of employment. Full-time employees will be entitled to receive (21) days of paid vacation at the normal rate of compensation, which accrues at 1.75 days/month for any given month.
B. Employees intending to take vacation leave will notify their supervisors sufficiently in advance of when time off is to be taken to permit work schedules to be met.
C. Globally Connected strongly encourages its employees to use their annual leave during the year which is 21 days in which it is accrued or immediately after it. However, in the event that an employee does not use accrued annual leave for any reason, those days may be carried over from one year to the next, provided that not more than 21 days of unused annual leave is accumulated. In the event of termination of employment, the employee shall receive a lump-sum payment for unused leave.
A. Sick leave is provided to allow employees to recover from illnesses or accidents while remaining on the payroll. Employees are entitled to 14 days a year for sick leave. Sick leave shall be used with supervisory notice for personal illness or an emergency or illness involving a family member.
B.No carryover for any unused sick leave will be made.
C. Employees will only use sick days when unable to work due to illness or injury. If an employee is absent for more than three continuous working days at one time, he/she must submit a doctor’s note to his/her supervisor.
D. If an employee has no further time balances, under special circumstances Globally Connected may allow him/her to borrow either from future time balances or take days off without pay.
Special arrangements can be made for unavoidable absences, including:
Employees are eligible to receive compensation time for approved Globally Connected ’s work (i.e. working on weekends or for extended hours beyond the required 8hrs/ day). However, all compensation time must have the prior approval of the supervisor before it can be earned.
These are generally official days of leave designed to commemorate national and religious occasions of significance. 15 days of authorized holidays shall be distributed at the beginning of each year by Finance and Administration.
A. Globally Connected shall fully cover the cost of protection against possible effects which maybe available when illness, accidental injury or death is job-related; otherwise known as workman insurance.
B. Globally Connected shall also provide its employees with health and other social security benefits (i.e, disability, unemployment, retirement and other) in accordance with the laws-in-force, per the geographical areas it operates in.
All benefits granted to personnel and deductions made from pay checks shall, as a minimum, conform and meet the requirements of the labor laws in place.
Globally Connected ’s premises, vehicles, equipment, communication facilities and other assets are solely intended for its operations (business purposes). Employees should maintain the use of office assets strictly for that purpose.
A. Globally Connected full time employees are required to work a minimum of 40 hours per week. At this point in time the work hours are set at 8:00 - 4:30 Monday through Friday with 1/2 hour for the lunch break. During the month of Ramadan, the official working hours shall be reduced to a total of 30 hours/ week.
B. Globally Connected recognizes the need for flexible working hours. Accordingly, Globally Connected entitles a flexible time arrangement, provided:
C. If an employee is unable to report to work, he/she must notify his/her immediate supervisor by 10: A.M. on the first day of absence.
Employees who use their own vehicle for work purposes shall be reimbursed at the standard mileage rate as determined by Globally Connected ’s Administration and announced every quarter. In addition, parking fees and tolls incurred in business travel are reimbursable.
Employees whom have been furnished a vehicle shall maintain an up-to-date log of the use of such vehicle and account for its use at the end of the month.
Personal use of a vehicle is not allowed. In case permission by direct supervisor allows personal use, all mileage relating to personal use must be reimbursed by the employee at the mileage rate announced by Globally Connected ’s Administration and announced every quarter.
If otherwise accommodation is not on a full-board basis, employees travelling internationally for work purposes shall be entitled to a daily per diem allowance to cover their subsistence. Current daily rates adopted by Globally Connected stand at $ 5 (for breakfast if accommodation is not on a bed/breakfast basis) and $ 15 and $ 20 for lunch and dinner; respectively. These rates shall be announced on annual basis to the staff by the administration unit and might need to be cleared with donors where necessary. No receipts are necessary for per diem entitlement.
International business travel when necessary needs approval by the direct supervisor and Globally Connected ’s Executive Director (or her/his delegate). Internal travel and mission trips needs approval of the direct supervisor. Further, it is Globally Connected ’s policy to resort to using 4 stars hotels and with the sharing of transportation (to the extent possible). Hotel cost is reimbursed on submission of receipt. Air travel is arranged by the administrative staff of Globally Connected and will be on economy class. No business class travel is allowed. Due to the tight budget of staff, staff are eligible for an advance to cover their expenses when travelling and this advance is to be liquidated with the adequate receipts where necessary within two weeks from returning from the assignment.
Globally Connected is committed to conducting business in accordance with the highest ethical and legal standards. Globally Connected has a zero tolerance towards fraud, bribery and corruption and will thoroughly investigate and seek to take disciplinary and/or legal action against those who perpetrate, are involved in, or assist with fraudulent or other improper activities in all its operations. Globally Connected employees shall maintain a professional and competent conduct in the areas of operation.
Fraud is a dishonest activity causing actual or potential financial loss to any person or organization including theft of money or other property by employees or persons and whether deception is used at the time, immediately before or immediately following the activity. This also includes the deliberate falsification, concealment, destruction or use of falsified documentation used or intended for use for a normal business purpose or the improper use of information or position.
Bribery is offering, promising, giving or receiving financial or other offerings (including gifts, loans, fees and rewards) with the intention of encouraging or ensuring a particular outcome.
Corruption is a dishonest activity in which a director, executive, manager, employee, contractor or any other person acts contrary to the interests of Globally Connected and abuses his/her position of trust in order to achieve some personal gain or advantage for him or herself or for another person or entity.
Globally Connected will hold annual workshop for its staff and its key stakeholders to discuss and review measures in place including building more awareness on the issue.
Globally Connected will include a clause on anti-fraud in all its agreements with partners and grantees, which will include this policy.
Anti-Drug refers to the ban on manufacture, distribution, dispensing, possession or usage of any controlled substance by any Globally Connected staff, or its subcontractors; inside or outside office premises. Smoke and alcohol free environment refer to the premises where work and tasks are performed; where smoking is limited to designated areas, during working hours, trainings and outside activities. Smoking Nargila and alcohol consumption are not eligible for payment by Globally Connected .
Globally Connected ’s management has the right to examine and inspect any valid suspicious individual and premises for a controlled substance or alcohol consumption, at its direction with or without a prior notice.
Violators of this policy could be subject to citations, warnings, terminations of employment and contracts, and repayment of all costs incurred to perform the needed examination and inspection if found to be in fault.
Money Laundering refers to the process whereby the origin of funds generated by illegal means (drug trafficking, gun smuggling, corruption…etc) is concealed as though they are derived from a legitimate source, and inserting them into circulation with the rest of Globally Connected ’s legally-acquired funds.
Globally Connected shall monitor any unusual or suspicious financial transaction of any sum of money taking place in relation to its transactions where it has a reason to believe the money is derived or will be used from/in illegal activity. Globally Connected shall also keep full records of any incoming / outgoing transfers regardless of amount along with all supporting documents. Globally Connected shall report to competent authorities any suspicious transaction (unconfirmed belief) concerning such transfers regardless of amounts.
Sexual harassment refers to sexual advances, request for sexual favors and verbal or physical conduct of a sexual nature when:
1. Submission to or rejection of such advances, requests or conduct is made either explicitly or implicitly a term or condition of employment, or as a basis for employment decisions.
2. Such advances, requests or conduct have the purpose or effect of unreasonably interfering with an individual’s work performance by creating an intimidating, humiliating or offensive work environment.
Globally Connected considers explicit or implied requests or gestures by any staff in exchange for actual or promised job benefits, favorable evaluation, monetary or in-kind compensation, promotions and or continued employment as constituting a sexual harassment which may include, but not limited to:
Any staff member who feels that s/he has been a subject of a sexual harassment, the concerned staff has to file a written signed complain to the Administration Manager within 48 hours of such incident. The Administration Manager shall start a fair and expeditious investigation of the allegations. The investigation may, as appropriate, include private interviews with the concerned staff, witnesses, references, evaluations, views of colleagues and reputation of concerned staff. The Administration Manager will then put the case in front of a Committee to review the case and make recommendations to the Executive Director. Concerned staff will be notified confidentially of the outcomes of the investigation.
If it is determined that an inappropriate action or conduct has been engaged by the concerned staff, an immediate action will take place including but not limited to counseling, citation, warning, or termination. False claims shall be a ground for termination.
In pursuit of its working objectives, Globally Connected shall:
A. Consult women, men and transgender people in implementing and promoting accountability for gender equality, and include gender representation data in equality monitoring across a range of roles and activities.
B. Address sexism, discrimination and harassment and promote gender equality.
C. Promote work-life balance and flexible working arrangements.
D. Promote an organizational culture through gender-sensitive and inclusive language, attitudes and behaviors.
E. Address unjustified inequalities as may be identified through equal pay reviews.
Globally Connected is committed to protect children from abuse, exploitation and organizational negligence. Globally Connected does not allow for child labor within its operations, and it supports the educational and vocational work for children. For activities involving children, all stakeholders are committed to a fundamental duty of care and must always address any allegations or concerns about actual or suspected cases of abuse.
Commitment to ethical professional conduct is expected from every member/staff of Globally Connected . Globally Connected recognizes the importance of codifying and making known to all stakeholders and the general public the ethical principles that guide its work.
The code of ethics of Globally Connected addresses the following:
Article I: Purpose
The whistle-blower policy is intended to provide a mechanism for the reporting of illegal activity or the misuse of Globally Connected assets while protecting the employee who make such reports from retaliation.
Article II: Definition
This policy is designed to address situations in which an employee suspects another employee or partner has engaged in illegal acts or questionable conduct involving Globally Connected assets. This conduct might include outright theft (of equipment or cash), fraudulent expense reports, and mis-statements of any accounts to any manager or to Globally Connected auditors or even an employee’s conflict of interest that results in financial harm to Globally Connected . Globally Connected encourages staff to report such questionable conduct and has established a system that allows them to do so anonymously.
Article III: Procedures
If an employee suspects illegal conduct or conduct involving misuse of Globally Connected assets or in violation of the law, he or she may report it and will be protected against any form of harassment, intimidation, discrimination or retaliation for making such a report of good faith.
Employees can make a report, and can opt not to have their names revealed, to any of the following Globally Connected Executive Director and/or the Strategic Planning & Communication Group (THE BOARD) at any time. Globally Connected will promptly conduct an investigation into matters reported, keeping the informant’s identity as confidential as possible consistent, to conduct a full and fair investigation.
Article IV: No Retaliation
An employee who has made a report of suspicious conduct and who subsequently believes he or she has been subjected to retaliation of any kind by any Globally Connected employee is directed to immediately report it to THE BOARD members as appropriate.
Reports of retaliation will be investigated promptly in a manner intended to protect confidentiality as much as practicable, consistent with a full and fair investigation. The party conducting the investigation will notify the employee of the result of the investigation.
Globally Connected strongly disapproves of and will not tolerate any form of retaliation against employees who report concerns in good faith regarding Globally Connected operations. Any employee who engages in such retaliation will be subject to discipline up to and including termination.
Likewise, Globally Connected does not tolerate false accusation against staff or Globally Connected partners. Any employee who engages in such false accusation will be subject to discipline up to and including termination.
Globally Connected shall ensure a fair and transparent procurement processes for goods or services needed for its operation. Further, Globally Connected shall take into account and comply with specific requirements and/or different procurement methods, thresholds and basis of evaluation (i.e. cost-quality considerations and weights) as noted in grant agreements with its external donors.
Procurement refers to the purchase of materials, supplies, and services in the best interest of Globally Connected , its partners, sub-contractors, and beneficiaries and the maintenance of good relations with approved vendors. To the extent possible, Globally Connected ’s procurement shall be based on competitive bidding.
Globally Connected resorts to:
A. Direct purchase for items costing up to $ 499.
B. Obtaining offers for items whose cost ranges between:
C. Placing a public tender for items costing more than $ 20,000
The rules governing the above thresholds are as follows:
Value of purchase
$0 - $499
• No need to seek quotations.
• From time to time you should check the market to compare prices available and to reassure yourself that your regular suppliers are not over-charging.
• Telephone quotes will suffice, together with a brief record of the quotes, their source and the reason for selection decision. Store all related files in local shared network drive.
Note: If it’s a one-off purchase under $500, no need to seek a quotation, however, if it becomes a regular purchase (but not under a contract), the first purchase should be benchmarked.
Examples are: standard equipment (mobile phones, telephone sets etc.)
$500 - $4999
• Contact at least two suppliers in writing with detailed specification of requirement including a deadline date for written responses.
• Assess and choose the one giving best VFM
• Keep a simple record of the quotations on your contract file, so that they can be reviewed by the person signing the contract / approving the payment. The nominated supplier should confirm the quotation in writing e.g. supplier can fax the quote through. This will highlight if there are any misunderstandings
• If the order is complicated, you should give suppliers a very clear specification of what you want.
$5,000 - $19,999
• Procurement Manager and/or Project Manager should be involved from the beginning in the negotiation process.
• Obtain at least three written quotations.
• Give the suppliers a detailed specification.
• State your delivery requirements.
• Give a deadline for the receipt of quotations.
• Assess and choose the one giving best VFM (Value for money is based not only on the minimum purchase price (economy) but also on the maximum efficiency and effectiveness of the purchase.)
• Keep a record of the quotations received on your contract file, so that they can be reviewed by the person signing the contract / approving the payment.
• Invoice must be signed by Procurement Manager and /or Project
Manager before processing.
• For these goods and services, you should test the market more thoroughly and undertake a fully competitive tender.
• Send at least three invitations to tender which would include a detailed specification of what you want, your delivery requirements, payment terms and management information etc.
• Procurement Manager and/or Project Manager is responsible for the tender process.
$80,000 and above
• The financial limit applies to the lifetime of the contract and you cannot disaggregate the contract to avoid the tendering process.
• It is assumed that the contract life will not be longer than four years.
• Go to competitive tender.
• In most cases contracts of this value MUST be advertised in the Official Journal and go through legally defined and lengthy tendering procedures
• Contact Procurement Team at least 6 months before the goods or services are required for advice and guidance on the procedures involved.
While complying with its procurement practices, Globally Connected shall give due consideration to:
I. Maintaining an approved vendor list and updating it on a bi-annual or more frequent basis. Vendors are approved based on reputation and actual utilization which proves fair dealing and prices, good quality and on-time delivery.
II. Engaging with vendors included in its approved vendors list. Accordingly, the Administration Unit shall draw up a list of not less than three approved vendors for any product / service to be purchased from outside sources according to clear and written criteria.
In case of inability to solicit three offers (due to exclusivity) or in case of purchasing from a vendor that is not on the already approved vendor list for reasons of expediting an order or otherwise, the concerned Unit/ Project Manager shall explain in writing the reasons for not-abiding, and the Executive Director shall sign a waiver indicating his/her approval.
III. Preparing a procurement plan at the beginning of each year (and ensuring its regular update) in order to allow for procurement in bulk (contributing to economies of scale) and ensuring the availability of goods on timely basis.
IV. Maintaining and promoting the operation of a sound internal control structure.
V. Promoting a culture which encourages staff to declare conflict of interest situations (as they may arise) with a mitigation of not having such staff involved in the making of a decision for a certain procurement.
VI. Not dissecting the procurements in order to avoid complying with Globally Connected ’s method of procurement.
Globally Connected ’s Administrative Assistant shall be responsible to monitor, report and seek the Administration Unit’s Manager approval on procurement practices. Specifically, the Administrative Assistant shall:
1. Be the focal point for receipt of procurement requests
2. Take lead in analysis of quotations (jointly with other Globally Connected personnel)
3. Follow up purchase orders. Purchase orders shall be communicated to the vendor by acceptable means of communication and should contain all terms and conditions to be adhered to. Delivery must be made as indicated unless an act of force majeure prevents such timely delivery.
4. Follow up the inspection process of the received materials or services (jointly with other personnel of Globally Connected ).
5. Update the rating of the vendor and its inclusion in the Approved Vendors List. Globally Connected staff are obligated to place orders impartially and give approved vendors equal opportunity to bid and refuse any gifts or favors. Approved vendors who may abuse this policy will be removed from the vendors list.
6. Make sure that non-conforming materials are not used by any party or employee, either accidentally or intentionally, through proper labeling, identification, or otherwise.
For items over US $ 80,000, a tendering process has to be applied. A tender document shall be prepared by the relevant Unit/ Project Manager (in coordination with the Administration Unit) and approved by the Executive Director (or his/her delegate)
The Executive Director (or his/her delegate) shall head and nominate the technical and financial committees members and determine the weights and the criteria.
The Technical committee shall utilize an assigned weight (consistent with the TOR) for each criteria and shall submit its conclusion to the Executive Director (or his/her delegate).
The Financial Committee shall open the financial offers of those who passed the technical evaluation.
The Financial Committee shall apply the pre-determined weights for technical and financial offers and submit its recommendation to the Executive Director (or his/her delegate)
The Executive Director (and/or his/her delegate shall instruct the Finance and Administration Unit to prepare a contract for the wining applicant and submit letters to losing applicants along with any submitted bank guarantees
The Board finely approve on the final submissions to the final bids
The following table details the procurement authorization matrix.
Procurement Authorization Matrix
Procurement Methods/ Thresholds
Purchase Review & Approval
Method of Payment
Petty Cash or Cheque
Cheque or wire transfer
Note: For procurement in Syria the principle of the above procedures will be adhered to though special procedures have been designed to supplement this policy. All payments will be made through a Hawala
Globally Connected recognizes the standard risks inherent to procurement practices. Accordingly, Globally Connected had instituted the following mitigation measures:
Globally Connected ’s Mitigation
Not complying with Globally Connected ’s established procurement mechanisms (direct purchase, soliciting offers and placing a Public Bid/ Tender).
Purchases made without obtaining the necessary approvals.
Inability to optimize the maximum value for money spent.
Maintaining the Administration Unit as an independent contact responsible to ensure compliance with Globally Connected ’s procurement practices.
Dealing with vendors not existing in Globally Connected ’s Approved Vendors List
Contracting suppliers who do not meet expectations. Henceforth, limiting the realization of maximum value for money spent on a proactive basis.
Lack of segregation of duties in-between receiving/ soliciting quotations (ones which do not require submission of sealed envelopes) and simultaneously being SOLELY involved in the evaluation process for the received quotations
Threatening the objectivity and fairness of the procurement process.
Limiting Globally Connected ’s ability to obtain best offers; thus not achieving competitive prices, quality and reliable performance.
Committee to be established in order to evaluate the price quotations received.
Formal determination of the committee members, to include their roles and responsibilities is to be made by Globally Connected ’s Executive Director.
Rotation in the membership of the committee is to be considered.
Not inspecting purchases (once delivered to Globally Connected )
Accepting non-conforming purchases.
Maintain Acceptance in an official documented manner.
Procurement procedures are silent regarding the utilization of a log sheet to record the date and time (amongst other) of received tenders.
Limiting an Evaluation Committee from: (i) making informed decisions, (ii) confirming that tenders were received during the allowable time period, and (iii) confirming that all received tenders are subject to evaluation.
Maintain a log sheet with an independent party who is not involved in evaluation.
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