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CAMFED IMPACT REPORT
whose results can be trusted, and whose ethics can be
honored with confidence and loyalty.
Financial transparency
Financial best-practice is essential to the systemic change
Camfed is working with communities to achieve, and
to its organizational accountability. Camfed continually
develops its financial systems to achieve the highest
degree of transparency and works to build the financial
knowledge of community partners.
Camfed’s financial records and systems exceed the
minimum disclosure requirements of regulators and
donors. Camfed was awarded a full 4-star rating for
efficiency and transparency by Charity Navigator, the
US watchdog on NGO performance, confirming that
Camfed “exceeds industry standards and outperforms
most charities working within the same area.” A USAID/
JSI Organizational Capacity Assessment found that:
“Camfed has a strong system for field oversight. Country
work-plans and budgets are reviewed by headquarters.
Communication systems between headquarters and
the field are well developed and active. Perhaps most
importantly, the organization has a system for linking and
assessing financial expenditure and program results”.
Accounts are audited regularly by Camfed and annually by
external auditors. Donors are provided with rigorous and
regular evidence of investment, and are also encouraged
to visit the field to see the program in operation.
Camfed advocates that other providers — particularly
government — communicate entitlements similarly to
communities. The Zambian Ministry of Education has
adopted Camfed’s model as its code of practice for the
disbursement of scholarships, which helps to further
protect girls in that country.
Expenditure of funds (e.g. for bulk purchase of school
uniforms and supplies) are regulated by Camfed policies
which ensure that financial controls are never in the hands
of one person, and that any misuse of funds will be quickly
detected. Different and dual signatories are authorized
to make purchases and sign checks, and to confirm the
legitimacy of transactions.
All partner schools, SMCs and CDCs, as well as Cama, are
required to keep accounts and records that are reviewed
and monitored regularly by Camfed. Training is provided
and Camfed works with each institution to ensure that
records accurately reflect the information required for
financial accountability and program management.
Clear guidelines and policies are provided by national
offices to all schools, SMCs and CDCs for the running of
the Safety Net program and Secondary-School Scholarship
program in line with Camfed’s universal Child Protection
Policy, which is reviewed by the Camfed national Board
and Executive at the annual general meeting. These
guidelines and policies are also tied to memoranda of
understanding with national Education Ministries.
Transparency in resource distribution:
a community driven process
National budgets are agreed by Camfed International in
a highly consultative process with national offices, and in
accordance with strategic objectives. Budgeting is carried
out at the community level by CDCs and SMCs, in line with
written guidelines and support from Camfed national
offices. Financial information is shared throughout Camfed
through the centralized finance system, which reflects the
Camfed program database. This provides an accurate and
up-to-the-minute picture on the funds available, how they
are being spent, and shortfalls.
Any funding deficit on priority areas, e. g. secondary
school scholarships, is met from Camfed’s reserves. These
reserves are funds designated by the Board to meet longterm
commitments of the girls’ education programs. Other
activities that are found to be underfunded in the optimal
budget are postponed, and become a fundraising priority.
The process of adapting optimal work plans and budgets
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