Auditors for each jurisdiction are to be appointed and given access to the organization's accounts.

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This document employs terms related to the DCDR Advocacy that can be found in the TIOF terminology.

For a structure of The IO Foundation, please visit

About this document

This document, hereinafter the Policy, sets out the position maintained by TIOF in matters of Anti-corruption and Anti-bribery that you will need to be aware of while being a TIOF Member. You should familiarize yourself with it and comply with it at all times. Any questions you may have with regard to its contents or what you have to do to comply with it should be referred to your corresponding Team Human Resources Manager.

Any Member who breaches this Policy will face disciplinary action, which could result in dismissal for gross misconduct. Any non-employee who breaches this Policy may have their contract (or equivalent official relationship with TIOF) terminated with immediate effect.

This document complements TIOF's Code of Conduct.

This document does not form part of any Engagement Document and we may amend it at any time following the procedures described in TIOF's Statute.


This document directly applies to:

This document indirectly applies to:

The policies set out in this document apply to all TIOF Members unless otherwise indicated. They therefore apply to Members of the Boards (Directors, Advisers, Consultants), Employees, Volunteers and Interns; this is irrespective of their engagement type. They equally apply to all Contributors and will be used as part of the selection criteria when engaging with them.

This Policy applies within all TIOF Spaces, including (although not limited to) management activities, contributions or events; it and also applies when an individual is officially representing the organization in public spaces. Examples of representing the organization include (although not limited to) using an official e-mail address, posting via any official channel or acting as an appointed representative at an event.

Review and Amendments This policy shall be reviewed regularly to ensure its continued relevance and effectiveness. Amendments may be made to adapt to new legal requirements, changing circumstances or to better serve the organization's Mission.

Policy details

Anti corruption and Anti bribery statement

Article 7: Types of Donations 7.1 TIOF accepts donations in various forms to provide flexibility to our supporters. These include:

  • Fiat currency through legal tender

  • Cryptocurrency in accordance with regulatory compliance measures

  • In-kind donations, which may consist of goods or services valuable to our operations


All TIOF Policies are to be implemented through their corresponding Handbook.

Fiscal Years

Always natural year.

1st January to 31st December


The organization shall clearly establish a yearly timeline that reflects all relevant activities, processes and deadlines in accordance to their corresponding jurisdictions and must be strictly followed.

The Finance Handbook will specify the details for each organization.

Payment Cycles

  • Second Friday of the month

  • Any pending per diems or other expenses to be refunded: 1 week before FYE

    • Otherwise the funds will be donated to TIOF.

    • Any reimbursement claims must be submitted latest 3rd day of next payment cycle month


Roles for each position are to be defined with precision. Overlapping of roles that may lead to financial mismanagement are to be made not possible.


(Maybe put this under Contracted Parties?)

Auditors must comply with the following:

  • Be external to the organization

  • Do not have a conflict of interest with any Board or managerial members of the organization

  • Sign an SoI upon contracting

The organization must contract the necessary external auditors

  • As required by legislation

  • To fully implement the organizations' accountability and transparency commitments

  • To implement project evaluations, when necessary

The organization will ensure that Auditors:

  • Are provided with a clear definition of their auditing mandate

  • Are provided with all the information they require to fulfill their mandates

  • Are provided with all the tools the organization has available to perform their mandate


All payments require at least one approval.


Conversions needs to be approved by the Board.

Bank Statements

To be extracted quarterly and stored on TIOF's Team Finance Storage.

Other compensations


For activities Type A

  • Transportation

For activities Type B

  • Transportation

  • Accommodation

  • Per Diem

  • Communications (SIM)

>> Make a table

Per Diems & Cost of Accommodation shall be clearly stipulated in the Financial Handbook.

From Operations Manual

Accounting workflow is as follows:

  1. Cash Advances for Activities and Payments

  2. Liquidation of Cash Advances\

  3. Honoraria

  4. Per Diem Regulations; Maximum Amount

    1. Guidelines to per diem and hotel accommodation may change when the project partner requires otherwise. Subsequent consultation and agreement shall be made with the Executive Secretariat. Additionally, in the period of its initial years, expenses for logistics i.e. accommodation, travel and board, shall be negotiated with the staff as needed.

  5. Hotel Accommodation

  6. Travel Regulation

  7. Procurement


Expenses shall be implemented based on the approved project budget.

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