The main objective of DW Switzerland is to raise funds for the programmes implemented by the other DW entities in Southern Africa. DW Switzerland has a Memorandum of Understanding (MoU) with both DW Namibia and DW Zambia. The MoU provides the framework of collaboration between the two entities, ensuring accountability and transparency. A funding agreement is also signed for every transfer of funds between the different DW entities, stating the intended use of the funds, as well as obligations and responsibilities.

Internal and external control mechanisms

Stringent internal and external control mechanisms ensure that funds are used exclusively for the intended purposes. For example:

• Payment authorization: In all three DW organisations, the processing of payments always needs two signatories, of which one is a local member of the board.
• Procurement: Any purchase of goods or services above a value of the equivalent of CHF 200 needs three quotations. Other strict procurement rules apply, as required by specific donors (e.g. the German Development Bank or UNICEF).
• Internal control: Internal control mechanisms are clearly defined and enforced by DW’s management and accountants.
• Accounting: In all three DW organisations, accounting services are provided by independent and reputable accounting firms.
• Budget tracking: To ensure the efficient use of funds, the budgets of all projects are monitored with weekly financial reports provided by the accounting firms.
• Financial audits: Auditors are appointed by the respective boards and financial audits are implemented on an annual basis.