Resources for Accountability

Resources For Accountability and Financial Management in the Voluntary Sector

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A project of the Capacity Joint Table, funded by the Government of Canada through the Voluntary Sector Initiative.

DECEMBER 2003

Introduction

Acknowledgements
An Important Note
Guide Sections

Module 1 – The Changing Environment for Accountability and Financial Management
Module 2 – Methods to Enhance Accountability
Module 3 – Financial Management
Module 4 – Learning Opportunities

Module 1. The Changing Environment for Accountability and Financial Management

Objectives
Preamble
The Trend Towards Accountability and Financial Management

In the voluntary sector
In the private sector
In the public sector

Examples at the Federal Level
Examples at the Provincial/Territorial Level
Examples at the Municipal Level

Improving Accountability in Voluntary Sector Organizations

Codes of Ethics
Governance
Program Evaluation
Financial Disclosure

Module 2. Methods to Enhance Accountability

Objectives
Preamble
Codes of Ethics
Board Governance
Program Evaluations

Program Example – Walk a Mile in My Shoes

Outcome Evaluations
Outputs vs. Outcomes
Performance Framework or Logic Model
Benefits of Outcome Evaluations
Limits to Outcome Evaluations

Social Auditing
Balanced Scorecard

Benefits of Balanced Scorecard
Limits to the Balanced Scorecard

Program Evaluation Summary

Financial Control Systems

Financial Controls
Finance Committee
Financial Audits
Audit committees

Module 3. Financial Management

Objectives
Preamble
Balance Sheet (or Statement of Financial Position)
Statement of Revenue and Expenses (or Income Statement, or Statement of Revenue, Expenditures and Accumulated Net Assets)
Statement of Changes in Fund Balances and Cash Flows (or Statement of Changes in Financial Position, or Statement of Cash Flows)
Fund Accounting
Summary

Module 4. Learning Opportunities

Objectives
Preamble
The Importance of Financial Education

Glossary

Using the Appendices

Disclaimer
Search Tips
Locating and Evaluating Voluntary Sector Management Print Publications

Appendix 1. Inventory of Resources to Enhance Accountability

Accountability: Understanding the Concept and its Elements
Audit Committees
Balanced Scorecards

Introductory Articles and Portal Sites on Balanced Scorecards
Manuals on Balanced Scorecards
Evaluations of the Use of Balanced Scorecards

Benchmarking
Board/Executive Director Development and Organizational Assessment Tools

Introductory Articles and Portal Sites
Board Development or Organizational Assessment — Manuals

Client Satisfaction Evaluation
Codes of Ethics, Accountability, or Best Practices

Introductory Articles or Portal Sites
Examples of Codes of Ethics for Nonprofit Organizations

Evaluation, General

Introductory Articles
Portal Sites for Evaluation (operational as of Sept. 2001)
Manuals on Evaluation

Financial Management and Controls
Foundations and Evaluations
Fraud Prevention
Indicators
Logic Models
Outcome Research / Measurement

Introductory Articles and Portal Sites on Outcome Research/Measurement
Manuals and Resources on Outcome Research / Measurement
Studies and Commentaries on Outcome Research / Measurement

Participatory or Empowerment Evaluation

Introductory Articles and Portal Sites
Manuals on Participatory or Empowerment Evaluation

Quality, Total Quality Management, and Continuous Improvement
Record-Keeping Systems
Results-Based or Performance-Based Management

Introductory Articles and Portal Sites
Portal Sites for Results/Performance Based Initiatives (operational as of Sept. 2001)
Manuals on Results-Based or Performance-Based Management

Risk Management and Directors’ Liability
Screening
Small Organizations, Key Resources
Social Auditing
Survey Methods

Appendix 2: Inventory of Financial Training and Voluntary Sector Management Resources

Academically-Based Canadian Programs
Academically-Based Voluntary Sector Management Professional Development Programs in Canada
Portal Sites or Other Directories of Academically-Based Nonprofit or Voluntary Sector Management Courses, and Business and Accounting Programs in Canada
Providers of MBA programs
College-Based Financial Management Diploma Programs in Canada
Non-academically Based Canadian Programs
Distance-Learning Nonprofit or Business Management Programs based in the United States
Portal Sites of Academic Nonprofit or Voluntary Sector Management Courses and Professional Development Programs in the United States
Textbooks on Accounting and Financial Management Used in Academic Nonprofit Management and Public Administration Courses
Literature on Training and Management Assistance Resources

Resources From The Capacity Joint Table

Skills Development and Human Resources Management
Research and Information Sharing
Policy Capacity
Financial Capacity

Resources For Accountability and Financial Management in the Voluntary Sector

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