What is the MoF’s Anti-Corruption Program (ACP)?
The perceived corruption of government officials is creating a tremendous loss of confidence in the central government by the citizens of Afghanistan. As the collector of revenue and customs taxes for the Islamic Republic of Afghanistan (IRoA), the MoF is in a unique position to begin to address this issue and demonstrate that the IRoA is willing to take action. ACP is first a prevention and awareness raising program designed to educate Ministry of Finance employees on the various types of corruption, their consequences, and their effects on the government and country. It is also a complaints mechanism with a telephone hotline as well as an online complaints form. A set of procedures is in place so that all complaints are dealt with consistently and legally. Please see the ACP Frequently Asked Questions for further detail. All inquiries for ACP can be sent to: acp@mof.gov.af

How does Ministry of Finance define corruption?
Corruption is defined as the abuse of public position for private gain.
1. Payment to get a job
2. Payment to give service
3. Receiving gifts for service
4. Using position to provide favors to friends/family
5. Using office equipment for personal use
6. Embezzlement and deception
7. Stealing or the un-authorized copying of documents
8. Changing official records for gain
9. Using government facilities and work time for personal affairs
10. Forging documents
11. Negligence in performing delegated duties (delaying performing service until gift received etc.)
12. Involving ethnic, regional, religious, linguistic, partisan, gender and personal considerations into selection and employment
13. Establishing or managing a business organization which is party to a deal with the government
14. Making paid or unpaid work commitments with a business organization, which is a party to a deal with the government

Sources: (The Law of Campaign against Bribery and Official Corruption, October 2004 & Code of Conduct of Civil Service Employees, 1385)

What actions will be taken against employees found to be corrupt?
If an employee is perceived to have committed a major corrupt act – taking a bribe, forging documents, stealing money or other government-owned material, etc:

• The Minister can forward a complaint to the Attorney General and the employee will lose his job and will face appropriate legal punishment, if found guilty.

• If the employee is found not guilty, then the Minister can decide to move the employee to another position or return him/her to the same position.

If an employee commits a minor corrupt act – not doing his/her job properly, disobeying orders, refusing services to customers, etc:

• The Minister has the right to take the following actions without forwarding a case to the Attorney General for prosecution: issue a warning, reduce or forfeit pay (or both), move an employee to a lower position, move an employee laterally to another position or change an employee's work location, and put an employee on hold, while still paying his/her salary.

How does MoF protect whistleblowers (people that make complaints)?
A key part of whistleblower protection is MoF's firm position that the source of any allegation or evidence will be treated with utmost confidentiality. MoF’s Anti-Corruption Project’s confidentiality agreement emphasizes that ACP will
• make its best effort to encourage and protect whistleblowers and other witnesses
• limit the circulation of any information regarding an investigation strictly to those with a need to know
• engage appropriate officials to identify actions that will prevent retaliation from taking effect or otherwise causing harm to the individual or firm, where a witness may suffer or has suffered retaliation because of assistance in an investigation
• protect from unauthorized disclosure throughout and following an investigation the identity of an individual who makes a report in good faith to ACP
• refer concerns of unauthorized disclosure by ACP staff of the identity of a witness related to ACP’s inquiries to MoF officials responsible for disciplinary procedures.
For more information, read ACP’s confidentiality agreement.
Can someone be harmed by false allegations? What does MoF do about a person who deliberately files a false allegation? Will I be punished if I file a report that turns out not to be true?
An allegation alone is not sufficient for MoF to determine if there has been a violation of the Anti-corruption Policy. Any allegation must be confirmed by an independent investigation by ACP before it can be used as the basis for applying a sanction.
MoF's procedures allow it to impose a sanction on anyone who knowingly reports false, frivolous, or misleading information. ACP will investigate to gather evidence that such reports were false or malicious before MoF can take such action.
No one will be punished for reporting concerns in good faith, even if they cannot be supported by additional evidence or ultimately are found to be incorrect. The key premise to making complaints is that they are believed to be accurate, or suspicious enough to cause concern.
Does ACP investigate all complaints?
ACP screens all complaints to assess whether the allegations are specific, credible, verifiable, and material. At the conclusion of the screening process, the ACP will decide whether enough clear evidence is available to pursue the case. If a decision is made not to pursue the case further, ACP documents the reasons for that decision, and retains the information in its database in case additional information is received later.
Does MoF investigate anonymous complaints?
Yes. MoF recognizes the sensitivity of these issues and encourages any concern of corruption related to MoF to be reported, on an identified basis or anonymously. Anonymous allegations may be difficult for ACP to investigate however, unless there is some means for ACP to seek clarification or additional information from the complainant. Free Internet-based e-mail systems have made this possible.
What happens to allegations about staff?
If there is credible evidence of corruption a case is referred to a hearing board made up of the three Deputy Ministers of MoF. The hearing board makes recommendations to the Minister for final action. Every step of the process is recorded and maintained by ACP.
(Source: ADB Office of Inspector General Integrity Division)

Complaint Form
Information concerning the identity of a complainant is strictly controlled and will not be released to other MoF staff or to anyone outside MoF without the consent of the complainant.We may not be able to investigate without being able to contact you. If you wish to remain anonymous, we suggest an Internet-based, free e-mail address.
Complaint@mof.gov.af