In order to be eligible to receive further funding from the Guernsey Overseas Aid & Development Commission we share below an account of a misappropriation of funds 5 years ago which was reported at the time to the Guernsey Registrar, local church leaders, and in the Guernsey Press. Although no Commission funds were misappropriated our view is that by being open and transparent about this painful period for TTF we hope to reassure everyone who supports us that the measures that were taken at the time and the safeguards now in place will ensure every pound given can be accounted for and used for the benefit of the widows and orphans of Kagera.

 

(1) During Dr Wilson’s annual fieldwork audit of January 2019, she uncovered concerns of fiscal wrongdoing, which had not been apparent in her visit in January 2018. 

 

(2) Dr Wilson set up an internal investigation of areas that had given her concern – claims by staff of non-payment of monthly social security payments and non-payment of parish-workers stipends.

 

(3) A forensic audit was commissioned and paid for by Dr Wilson which confirmed that all specified funds had been applied as directed - building wells, houses, work on schools, but that petty cash and some government payments totalling approximately £44,933 could not be accounted for.

 

(3) Dr Wilson returned to Tanzania at the end of May 2019 and made further enquiries in each of the five offices and found sufficient grounds to support charges of fraudulent behaviour.

 

(4) This led in June 2019 to the immediate suspension of the staff involved in the misappropriation of funds 

 

(5) Dr Wilson oversaw the appointment of new leadership in Tanzania with 5 of the 6 new appointments being former Tumaini orphans whom TTF has supported through primary, secondary and university studies.

 

(6) New legislation enacted in Tanzania in 2019 required separate registration of overseas charities operating in the country. The Tumaini Fund engaged a lawyer to register Tumaini as a Non-Government Organisation (NGO) 

 

(7) This process was completed on 27 th July 2020 with the creation of the Tumaini Orphan Support Organisation (TOSO). Every monthly transfer that we now make from Guernsey must be covered by an Authorisation Agreement, which fully specifies the funds being transferred and how they are to be applied. The Agreement, by law, has to be presented to the regional Tanzanian government charity office for approval and authorisation before TOSO is allowed to access these funds. TOSO management officials are not permitted to use any of the transferred funds until the government has signed off on them.

 

(8) Additional financial safeguards include a quarterly audit of our accounts by the Tanzanian government auditor who cross-checks the Authorisation Agreements with receipts, invoices and payroll records and an annual Tanzanian certified audit of our accounts.

 

(9) Dr Wilson continues to visit Tanzania at least once per year to do her fieldwork which

includes individual meetings with over fifty staff.

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2019 Accounts