S1 - Preamble
S2 - Partnerships
S3 - Governance
S4 - Organizational Integrity
S5 - Finances
S6 - Fundrainsing & Communications to the Public
S7 - Management Practices & Human Ressources
S8 - Acheiving Compliance
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Summary
Governance
S 3.4
Raison d'être
Indicators of Compliance
Ethical Questions to ask
Examples of good ethical practice
Examples of poor practice
Extraits audios
  1. The Organization's governing body shall review and approve the Organization’s annual budget, significant policies, key financial transactions, compensation practices, plans and programs and hold officers, committees and staff accountable for actions taken and results achieved under delegated authority.

Why
Why
The governing body is responsible and accountable for overall progress towards the Organization’s mission and vision. It should ensure that significant policies, plans, authority levels and other such enabling infrastructure are in place and appropriately serving the mission.
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Indicators of Compliance
Indicators of Compliance
  • The governing body sets priorities for the Organization and approves major plans based on those priorities.
  • The Organization has systems and well-defined and documented processes to carry out the required reviews.
  • The governing body analyzes and approves the annual budget in advance of its implementation.
  • The Organization has a delegation-of-financial-authority document that clarifies which types of transactions require advance approval of the governing body.
  • The Organization has clarified the expectations of the governing body and authority for the leaders of the governing body, committees and the Executive Director, in order to hold them accountable for actions taken and results achieved.
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Ethical Questions to ask
Ethical Questions to ask
  • Do all of our committees, councils and task forces have approved Terms of Reference?  
  • Are policies of the governing body in place and being monitored for all key areas of organizational practice?
  • Do we ensure that all plans and programs brought to the governing body for approval serve the Organization’s mission well and are consistent with its strategic plan?
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Examples of good ethical practice
Examples of good ethical practice
  • Ensuring that the governing body receives annual reports from its committees, which compare their results to an approved work plan.
  • Having the governing body determine the compensation of the Executive Director and the policies that guide compensation practices for the other staff.
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Examples of poor practice
Examples of poor practice
  • Bringing every decision to the governing body because there is no framework for delegating.
  • Explaining expenditures to the governing body only in terms of scope of work (e.g. number of programs funded) without information on what the funds achieved.
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