Anti-Fraud Policy
1. Policy Statement
Kidney Care for All CIC (KCA) is committed to the highest standards of ethical conduct and integrity. Fraud, theft, and corruption are wholly unacceptable and will not be tolerated. We are committed to protecting our assets, reputation, and the public interest by preventing, detecting, and responding to fraud.
2. Purpose of the Policy
The purpose of this policy is to:
– Define what constitutes fraud
– Set out the responsibilities for preventing and reporting fraud
– Outline the procedures for responding to allegations or suspicions
3. Scope
This policy applies to:
– All directors, officers, staff, and volunteers
– Contractors, consultants, suppliers, and any other individuals or organisations associated with KCA
4. Definition of Fraud
Fraud involves deception intended to result in financial or personal gain, or to cause loss to another. It may include:
– Theft of cash or assets
– Forgery or alteration of documents
– Misuse of funds or resources
– False accounting or expense claims
– Providing false information to obtain funding or contracts
5. Roles and Responsibilities
– Directors are responsible for promoting a culture of honesty, transparency, and accountability
– The Treasurer has primary responsibility for overseeing financial integrity and reporting suspicious financial activity
– All members of the organisation are responsible for safeguarding resources and reporting concerns
6. Prevention Measures
KCA will maintain procedures and controls to reduce the risk of fraud, including:
– Financial controls such as dual signatories and regular reconciliations
– Segregation of duties wherever practical
– Regular review of expenditure, accounts, and budgets
– Vetting of new suppliers, staff, and volunteers where appropriate
7. Reporting Fraud
If fraud is suspected or detected:
– Report the matter promptly to the Secretary or Treasurer
– Provide any evidence or details that may assist with investigation
– Confidentiality will be respected, and whistleblowers will be protected from retaliation under our Whistleblowing Policy
8. Investigation Process
– All reports will be reviewed promptly by at least two directors
– Investigations will be handled objectively, discreetly, and professionally
– If criminal activity is suspected, the matter will be reported to the police or Action Fraud
9. Disciplinary Action
Where fraud is proven, appropriate action will be taken, including:
– Disciplinary measures (including possible dismissal or removal from role)
– Recovery of losses
– Reporting to regulatory bodies or law enforcement
10. Training and Awareness
This policy will be made available to all relevant parties. Directors and staff will be reminded annually of the importance of fraud prevention and their responsibilities.
11. Review of Policy
This policy will be reviewed annually by the Board of Directors to ensure continued relevance and effectiveness.