Draft, pending trustee approval
Anti Fraud and Donation Misuse Policy
To state the Trust's commitment to using donated and CSR funds only for their stated purpose, and how suspected misuse is handled.
Key provisions
- Restricted donations are tracked against the project or programme they were given for, not pooled silently into general funds
- Any trustee, staff member or volunteer who suspects fraud or misuse reports it through the Whistleblower and Reporting Policy, not informally
- A substantiated case of misuse is reported to the Board of Trustees and, where legally required, to the appropriate authority
- Financial controls, including maker checker approval on payments, are described in the Trust's internal governance manual
Escalation
Suspected fraud is reported through the Whistleblower and Reporting Policy below, not raised informally with the person suspected.
Policy record
| Classification | Operationally necessary, supporting trustee fiduciary duty |
| Applicable legal references | Indian Trusts Act 1882, Income tax Act 1961 |
| Responsible role | Finance |
| Approval authority | Board of Trustees, Dev's Foundation Trust |
| Status | Draft, not yet approved by the Trustees |
| Version | 0.1, draft |
| Review schedule | Annually, or on a relevant change in law |
This is a draft policy template written for site structure purposes. It has not been reviewed by a lawyer. Please have it checked against applicable Indian law, including the Digital Personal Data Protection Act 2023 where relevant, before publishing it as the Trust's actual policy.