IAS exercises a tight system of internal controls. In terms of financial controls the process of funds disbursements from the country programme to the respective projects/field offices is based on the accounting of funds previously received. Depending on the government or donor regulations, the process of funds transfer is either: a) from the donor agency to the IAS head office which then transfers the funds to the respective country programme or b) from the donor agency to the country programme. Each country programme has qualified accountants responsible for ensuring that the project expenditure is in accordance to the budget requirements. IAS produces annual institutional audit at head and country programme level as applicable. In addition, audits for each individual project/programme are performed as per donor requirements.
In 2012 we further embarked on a journey of strengthening our internal controls and consolidate our various organizational departments and information. The aims with the process were to make the organization more streamlined and coherent enabling us to meet various demands, but also providing more guidance to its staff and partners.
Today each Head Office Department has a procedure handbook guiding the work of that particular department. Embedded in the handbooks are a number of internal control mechanisms. The new organizational structure has provided for an even clearer overview on how IAS functions, its structure and governance. Other key documents include thematic manuals of IAS core sectors, the Humanitarian Strategy, a number of newly developed polices (such as Risk Management Policy, Complaints Response Policy) and TACT (Tool for Accelerated Community Transformation). In addition to this IAS has a highly sophisticated online administration tool which contains information on all projects, staff, assets, partners, policies and other vital resources of the organization. The administration tool is accessible for all IAS staff.