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CWE-CWR-12 Compassion, Welfare & Environment Community Welfare & Relief CORE Excellence v2.9.7

Transparent zakāt and sadaqah distribution

Evaluates the organization's transparent systems for zakāt and sadaqah management. Upholding this sacred trust (amānah) is vital for institutional excellence, building donor confidence and ensuring that aid is distributed with integrity and accountability to verified recipients. The system must ensure zakat is allocated only to the Qur’anic asnāf (9:60) with a defined ‘āmil policy, and that sadaqah is treated as restricted where donor-imposed purposes apply under SORP fund accounting.

Assessment Questions
  1. Show your latest month-end reconciliation for zakāt and sadaqah funds and evidence of dual authorisation.
  2. Provide your zakāt aging report and list any balances >12 months with board-approved exceptions.
  3. Demonstrate sanctions screening for one donor, one partner, and one destination jurisdiction (logs + escalation rules).
  4. Provide a completed anonymised beneficiary case file showing asnaf classification, eligibility evidence, and QA sign-off.
  5. Explain and evidence your ‘āmil/admin cost calculation and allocation method; show the last quarterly disclosure.
Evidence Requirements
  • Documented Zakat & Sadaqah Management Policy (including fund classification & cost allocation rules).
  • Month-end reconciliation pack (bank recs + restricted fund recs + dual-approval).
  • Zakat aging schedule and exception logs.
  • Sanctions/OFSI screening logs and partner due diligence files (contracts, end-use verification).
  • GDPR artifacts: DPIA for beneficiary data, Record of Processing Activities (ROPA), and security controls.
  • Safeguarding policy, training records, and incident log.
  • Conflicts register, related party disclosures, and whistleblowing policy.
  • Asnāf classification decision record for sampled cases.
  • Published reports showing admin cost calculation and distribution statistics.
Scoring Guidelines
LevelRatingDescription
5 5/5 All KPIs met: Timeliness ≥90%, Verification 100% (QA sample ≥10%), Public reporting on time, Sanctions/DD 100%, Admin spend within policy.
4 4/5 Most KPIs met; minor gaps (e.g., annual reporting only) but verification and segregation are robust.
3 3/5 Policies implemented but ≤2 key KPIs below threshold (e.g. aging issues, reporting delays).
2 2/5 Major gaps: No partner end-use verification, no public reporting, or timeliness <60%.
1 1/5 No transparency, segregation, or verification in zakāt/sadaqah distribution.

Related Criteria

CWE-CWR-01 Weekly Dignified Food Support Service (Food Bank, Pantry, or Hot Meals) CWE-CWR-02 Hardship-grant / zakāt emergency fund CWE-CWR-03 Volunteer management: hours logging, safer recruitment & safeguarding CWE-CWR-04 Partnerships with local authorities and community organisations (NGOs/VCSE) CWE-CWR-05 User-impact survey results
Version
2.9.7 2025-11-05

Discussion (1)

Administrator 2026-03-07 11:08:00.967968

📋 **Version updated: 1.0.0 → 2.9.7** **Changes:** Updated islamic_references from mizan-297.json

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