Whistle Blowing Policy
African Center for Governance, Asset Recovery, and Sustainable Development Ltd/GTE
Whistle-Blowing Policy
April 2025
Acronyms
| AC | African Center for Governance, Asset Recovery and Sustainable Development. |
| BOD | Board of Directors |
| ED | Executive Director |
1.1 Introduction
African Center, in ensuring a high ethical standard in all its business activities has established a code of ethics which set out the standard of conduct expected in the management of its businesses across the organisation. All stakeholders are expected to comply with these standards in the discharge of their responsibilities. In furtherance of this, African Center’s Whistleblowing Policy and Procedure provides a channel for the staff and other relevant stakeholders to raise concerns about workplace malpractices, in a confidential manner; for it to investigate alleged malpractices and take steps to deal with such in a manner consistent with the policies and procedures and relevant regulations.
Whistleblowing for the purpose of this policy is the act of reporting perceived unethical conduct of employees, management, directors, and other stakeholders by an employee or other persons to appropriate authorities.
1.2 Purpose
The purpose of this Whistle-Blowing Policy is to provide a clear and confidential mechanism for employees, volunteers, contractors, and other stakeholders of the African Center for Governance, Asset Recovery, and Sustainable Development (African Center) to report concerns related to unethical, illegal, or unsafe practices within the organization. This policy aims to ensure that such concerns are addressed promptly and appropriately, without fear of retaliation.
1.3 Objectives of the Policy
This policy and procedure manual is intended to encourage staff and other relevant stakeholders to report perceived unethical or illegal conduct of employees, management, directors and other stakeholders across the organisation to appropriate authorities in a confidential manner without any fear of harassment, intimidation, victimization or reprisal of anyone for raising concern(s) under this policy. Specific objectives of the policy are:
- To ensure all employees feel supported in speaking up in confidence and reporting matters they suspect may involve improper, unethical or inappropriate conduct within the organisation;
- To encourage all improper, unethical or inappropriate behavior to be identified and challenged at all levels of the organization;
- To provide clear procedures for reporting and handling such concern(s);
- To provide assurance that all disclosures will be handled seriously, treated as confidential and managed without fear of reprisal of any form; and
- To help promote and develop a culture of openness, accountability and integrity.
1.4 Scope
This policy applies to all employees, volunteers, contractors, board members, and any other individuals associated with the African Center. It covers the reporting of all types of malpractice, including but not limited to fraud, corruption, harassment, discrimination, health and safety violations, financial mismanagement, and breaches of the organization’s policies.
1.5 Board and Management Commitment to the Policy
The Board and Management are aware that a robust internal system for employees and other relevant stakeholders to disclose workplace malpractices without fear of reprisal shows that employees take their responsibilities seriously and helps to avoid the negative publicity that often accompanies disclosures to external parties. Hence, the Board of Directors and Management are committed to promoting a culture of openness, accountability and integrity, and will not tolerate any harassment, victimization or discrimination of the whistleblower provided such disclosure is made in good faith with reasonable belief that what is being reported is fact.
1.6 Policy Statement
African Center is committed to the highest standards of openness, probity, accountability and high ethical Behaviour by helping to foster and maintain an environment where employees and other stakeholders can act appropriately, without fear of reprisal. To maintain these standards, African Center encourages employees and relevant stakeholders who have material concerns about suspected misconduct or any breach or suspected breach of law or regulation that may adversely impact the African Center, to come forward and report them through appropriate channels (in certain cases on a confidential basis) without fear of retribution or unfair treatment. African Center conducts its operations on the principles of fairness, honesty, openness, decency, integrity and respect. It is the intention of this policy to encourage employees and other relevant stakeholders to report and disclose improper or illegal practices or activities.
African Center is committed to investigate promptly any reported misconduct and to protect those who come forward to report such activities. African Center further assures that all reports shall be treated in strict confidence. African Center’s operating procedures are intended to detect and prevent or deter improper activities. However, the best systems of controls may not provide absolute safeguards against irregularities. This policy is intended to investigate and take appropriate action against any reported misconduct or concern.
1.7 Definitions
- Whistle-Blowing: The act of reporting an observed/perceived unethical misconduct of employees, management, directors and other stakeholders of an institution by an employee or other person to appropriate authority. It is an early warning system that enables an organization to find out when something is going wrong in time to take necessary corrective action.
- Whistle-Blower: Any person(s), including an employee, management, directors, depositors, vendor, and other stakeholders of an institution who reports any form of unethical behavior or dishonesty to the appropriate authority.
- Retaliation: Any adverse action taken against a whistleblower in response to their report, including but not limited to dismissal, harassment, demotion, or discrimination.
- Detriment: Victimization or reprisal of a whistleblower which can take any or a combination of the following forms: dismissal, termination, redundancy, undue influence, duress, withholding of benefit and/or entitlements and any other act that has a negative impact on the whistleblower.
- Good Faith: This is evident when a report or concern is made without malice or consideration of personal benefit and the employee has a reasonable basis to believe that the report is true; provided, however, a report does not have to be proven to be true to be made in good faith. Good faith is lacking when the disclosure is known to be malicious or false.
- Investigation: A process designed to gather and analyze information in order to determine whether misconduct has occurred and if so, the party or parties responsible.
- Misconduct: A failure by a staff member or other relevant stakeholder to observe the rules of conduct or standards of behavior prescribed by an organization.
- Suspect: A person who is alleged to have committed misconduct and subject of investigation.
2.1 Roles & Responsibilities
The following are the roles and responsibilities of key parties in the whistleblowing process:
| S/N | Responsible Officer | Responsibilities |
|---|---|---|
| 1 | Whistleblower | Whistleblowers are expected to act in good faith and should refrain from making false accusations when reporting his/her concern(s), and also provide further evidence at his/her disposal to aid investigation of the issues reported. |
| 2 | Suspect | Suspect has a duty to cooperate during the period of investigation, including provision of relevant information, documents or other materials as may be required by the investigator. |
| 3 | Investigating Body | The investigating body is expected to handle all matters with high professionalism, confidentiality, and promptly. He/She shall be independent and unbiased in carrying out the investigation. The Body has the responsibility of acknowledging all concern(s) reported and reporting on the progress of investigation to the whistleblower. |
| 4 | Head of Human Resource | The Head of Human Resources shall handle the report of investigation that relates to the entity’s employees in line with the laid-down disciplinary procedures. |
3.1 Whistleblowing Procedure
The whistleblowing procedure involves steps that should be taken by the whistleblower in reporting misconduct, and steps required for the investigation of the reported misconduct. The following procedures shall guide the whistleblowing process:
3.2 Internal Whistleblowing Procedure
Internal whistleblowing involves staff members across AC raising concerns about unethical conduct. The following procedure shall be adopted for the purpose of internal whistleblowing:
| S/N | Steps | Action |
|---|---|---|
| 1 | Step one Raising concern(s) by whistleblower |
An internal whistleblower may raise concern(s) through any of the following media (this can be done either by declaration or in confidence/anonymously):
Where the concern is received by a staff member other than the Executive Director or Legal Adviser, the recipient of such concerns shall be required to;
The concern(s) shall be presented in the following format;
Disciplinary measures in line with the Human Resources Policy shall be taken against any staff that receives concerns and fails to escalate. Also, disciplinary measures shall be taken against an internal whistleblower who acted out of malice. |
| 2 | Step Two Investigation of Concerns and update on progress of investigation. |
The Legal Adviser shall, on receipt of the concern(s) acknowledge receipt of the concern from the whistleblower within 2 working days, and immediately commence investigation. The purposes of investigation are to: a. Establish if a wrongdoing has occurred based on the concern(s) raised, and if so to what extent; and b. To minimize the risk of further wrongdoing, prevent any further loss of assets, damage to African Center’s reputation and if possible protect all sources of evidence. If preliminary investigation shows that the concern falls within the whistleblowing reportable concerns, then further investigation shall be carried out. If otherwise or the concern is outside the reportable misconduct, then the Legal Adviser shall refer the matter to appropriate quarters for further action. Where necessary the Legal Adviser shall provide update of the progress of investigation to the whistleblower, if the concerns fall within the reportable concerns. Finally, if the concern raised by the whistleblower is frivolous or unwarranted, the Legal Adviser shall ignore such concern, and where necessary disciplinary measure in line with Human Resources policy shall apply to staff involved. |
| 3 | Step Three Report of investigation and action on report. |
Upon conclusion of investigation, the Legal Adviser shall submit his/her report to the Board or the appropriate authority for further action(s). Where necessary the Legal Advisor shall escalate to the Executive Director. However, quarterly reports to keep the Executive Director abreast of developments in whistleblowing shall be submitted by Legal Advisor. All disciplinary action relating to the report shall follow the AC’s disciplinary procedure as contained in the staff handbook. |
| 4 | Step Four Non-Satisfaction with result of investigation/action |
If the whistleblower is not satisfied with the extent of investigation and or the action taken based on the outcome of the investigation, the whistleblower is at liberty to report to the Chairman of the Board of Trustees. |
3.3 External Whistleblowing Procedure
External whistleblowers are non-staff of African Center. External whistleblowers can fall into any of these categories: contractors, service providers, vendors, consultant, job applicants, and the general public. External whistleblowing shall follow the following procedure:
| S/N | Steps | Action |
|---|---|---|
| 1 | Step one Raising concern(s) by whistleblower |
An external whistleblower may raise concern through any of the following media (this can be done either by declaration or in confidence/anonymously):
Where the concern is received by staff other than the Executive Director and the Legal Adviser, the recipient of such concerns shall be required to;
The concern(s) shall be presented in the following format;
Disciplinary measures in line with the staff handbook shall be taken against any staff that receives concerns from an external whistleblower and fails to pass same to the appropriate authority. |
| 2 | Step Two Investigation of Concerns and update on progress of investigation. |
The Legal Adviser shall on receipt of the concern(s) acknowledge receipt from the whistleblower within 2 working days, and immediately commence investigation. The purpose of investigation is to: a. Establish if a wrongdoing has occurred based on the concern(s) raised, and if so to what extent; and b. To minimize the risk of further wrongdoing, prevent any further loss of assets, damage to African Center’s reputation and if possible, protect all sources of evidence. If preliminary investigation shows that the concern falls within the whistleblowing reportable concerns, then further investigation shall be carried out. If otherwise, the Legal Adviser shall refer the matter to the appropriate quarters for further action. However, if the concern raised by the whistleblower is frivolous or unwarranted, appropriate disciplinary action, including sanctions and blacklisting shall be taken. Where it is established that a criminal activity has taken place, the matter may be referred to the Nigerian Police Force, and where necessary, appropriate legal action taken. Where necessary the Legal Adviser shall provide update of the progress of investigation to the whistleblower. |
| 3 | Step Three Report of Investigation and action on report. |
Upon conclusion of investigation, the Legal Adviser shall submit his/her report to the Human Resources or the appropriate authority for further action(s). Where necessary the Legal Adviser shall escalate to the Executive Director. However, quarterly report to keep the Executive Director abreast of developments in whistleblowing shall be submitted by the Legal Adviser. If the concern(s) relates to the Executive Director, the matter shall be referred to the Chairman Board Audit & Risk Assessment Committee for further action. If the concern(s) relates to an external party (service provider), African Center shall immediately review the Service Level Agreement with such service provider, and if necessary terminate the agreement. |
| 4 | Step Four Non-Satisfaction with result of investigation/action |
In the event that the whistleblower is not satisfied with the extent of investigation and or the action taken based on the outcome of the investigation, the whistleblower is at liberty to report to the Chairman of the Board of Trustees. |
3.4 Nature of Concerns to Report
Whistle-blowing concerns may include, but are not limited to, the following:
- Fraud and Corruption: Any act of dishonesty, theft, bribery, or misuse of organizational funds or resources.
- Financial Mismanagement: Inaccurate financial reporting, misallocation of funds, or any other financial irregularities.
- Harassment and Discrimination: Any form of harassment, discrimination, bullying, or abuse of power within the organization.
- Health and Safety Violations: Any practices or conditions that endanger the health and safety of individuals associated with the organization.
- Breach of Policies: Violations of organizational policies, including those related to safeguarding, ethics, and confidentiality.
- Legal and Regulatory Breaches: Any actions that are illegal or violate applicable laws, regulations, or contractual obligations.
- Confidentiality: All reports will be treated with the highest level of confidentiality. The identity of the whistle-blower will be protected and will only be disclosed if necessary for the investigation, and with the whistle-blower’s consent, where possible.
4.1 Protection for Whistle-Blowers
- Protection from Retaliation: The African Center is committed to protecting whistle-blowers from any form of retaliation. Any employee or volunteer found to have retaliated against a whistle-blower will face disciplinary action, up to and including termination.
- Support for Whistle-Blowers: The organization will provide support to whistle-blowers, which may include counseling services, legal advice, or other appropriate assistance. Whistle-blowers who experience retaliation are encouraged to report it immediately to the Legal Adviser (Whistle-Blowing Officer) or the Executive Director.
4.2 False or Malicious Allegations
While The African Center encourages the reporting of genuine concerns, it also recognizes that false or malicious allegations can cause harm. Any individual found to have made a report that they know to be false or made with malicious intent will be subject to disciplinary action.
5.1 Monitoring and Reviews
This Whistle-Blowing Policy will be reviewed annually or as needed to ensure it remains effective and aligned with best practices and legal requirements. Any updates to the policy will be communicated to all employees, volunteers, and stakeholders.
Approved by:
Jideani Agabaidu
Board Chairman
Date: 28 April 2025
Juliet Ibekaku-Nwagwu
Executive Director
Date: 28 April 2025