SAF is highly committed to acting professionally; fairly and with integrity and does not tolerate any form of bribery or corruption. SAF places great importance on the efficient, effective and proper use of resources. It is a key responsibility of SAF’s management team to ensure that financial resources are managed appropriately and adequate controls over financial resources are maintained to prevent misuses. For that reason, SAF has developed an Accountability Policy as well as a Finance Manual (Policy) in (20) pages including (43) articles, to be of further assistance to its employees and service users. Theses manuals contain sufficient details that enable the staff to understand the procedures they should carry out with minimal supervision and verbal instruction. Internal control is one of the important issues in the finance policy. According to the finance manual, internal controls should be purposeful in reducing risks of fraud and corruption but should not unnecessarily restrict activities. SAF as a non-governmental and not-for-profit organization earns neither profits nor benefits. Therefore, SAF does not have any beneficial ownership.



SAF during the years of its activities has paid its tax liability to the revenue department of Ministry of Finance which were extracted as withholding tax according to Afghanistan Tax Income law, in a timely manner. Based on Donors requirements, SAF’s financial statements have been regularly audited by auditors of independent auditing companies, assigned by the projects’ donors and/or relevant sectoral ministries. The final audit reports have been provided to SAF at the end of each auditing process.

The finance department of SAF has been able to effectively managed around 55 million US dollars funded to SAF for the implementation of developmental and humanitarian projects in different provinces of Afghanistan.