1 Accountability structures in NGO’s and CSO’s A self instructive PowerPoint presentation useful for CSO and NGO practitioners Picture from accountability.

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Accountability structures in NGO’s and CSO’s

A self instructive PowerPoint presentation useful

for CSO and NGO practitioners

Picture from accountability workshop in India, March 2010

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Accountability structures in NGO’s and CSO’s

Take note that this presentation also exist in a version without text-explanation useful for the facilitator

Find it here www.prngo.dk/kjdskla

http://www.prngo.dk/kjdskla

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Why Accountability?

A Civil Society Organisation without proper accountability systems is fragile and open to rumours about mismanagement and abuse of power.


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Why Accountability

Worst of all, it will prevent it from enjoying respect and full legitimacy in the eyes of its stakeholders including those duty bearers whom they intend to engage with advocacy.


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Why Accountability

Further more, sound accountability structures is the most important aspect of prevention and detection of corruption.


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Accountability Structures – a definition

Accountability is the ability to account for your actions and performance to your stakeholders

Accountability includes that someone (your stakeholders) are willing and able to hold you accountable

With the willing and able aspect of the definitionwe have an operational understanding ofaccountability which can guide us in askingquestions to accountability structures in ourorganisation

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The sport club or a Community Based Organisation

The simplest accountability structure:

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The simplest accountability structure:

Football entusiasts from a small town come together – they form their own small club or association – and they become members

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Members

Football enthusiasts – or poor market venders - from a small town come together – they form their own small club or association – and they become members

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Members

Among themselves they elect a board and they develop the necessary rules of the organisation

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Members

Board

Resources from members – e.g. membership fees are channeled through the board

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Members

Board

Resources

Resources from members – e.g. membership fees are channeled through the board to....

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Members

Activities

Board

Resources

Resources

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Members

Activities

Board

Resources

Resources

-Hiring a coach, renting a playing field.

-Organising a market cleaning mechanism

,

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Members

Activities

Board

Resources

Resources Accountability - feed back

It is easy for members to hold the Board accountable – did the training take place? Did the market become clean? Have they spent the resources in an efficient way? Etc.

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Members

Activities

Board

Resources


It is easy for members to hold the Board accountable – did the training take place? Have they spent the resources in an efficient way? Etc.

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Members

Activities

Board

Resources


…and they are very willing to hold the Board accountable since the resources invested is their own.

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The typical NGO or CSO

Members

Board

Management

The typical NGO or CSO has a similar structure

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Members

Board

Management

The levels might be called different names… but still…

The owners, the patronagesThe owners, the patronages

Executive committee, Executive committee, steering group, management group, steering group, management group,

board of directorsboard of directors

Administration, direction, Administration, direction,

daily leader,daily leader,

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Members

Board

Management

Most often the organisation has a member base consisting of appointed prominent persons from the area of operation or influential in other ways.

The number of members often is limited to 10-50 members

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Members

Board

Management

Maybe the organsations was started by some of these members as in the football club / CBO case

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Members

Board

Management

Or maybe it was rather founded by a specific person who is still central at Board or management level?

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Members

Board

Management

Anyway, strong accountability structures between these levels are important

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Members

Board

Management

Anyway, strong accountability structures between these levels are important

And we can ask: ”Is there ability and willingness to fulfill accountability functions?”

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Members

Board

Management

We can ask questions like:

•How often does the Board meet?

•Is the Board elected by the member base through General Meetings?

•Do management report properly to the Board?

* Are members of the board capable of understanding financial and narrative reports?

etc.

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Members

Board

Management

Management leads activities with the help from staff or volunteers

activities, operations, staff,

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Members

Board

Management

Management leads activities with the help from staff or volunteers


Also here accountability matters…

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Members

Board

Management

•Does our management promote open, inclusive and respectful behaviour within the staff team?

•Is staff capable of reporting back to management ?

•Etc etc


Also here accountability matters…

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Members

Board

Management


CommunityParticipants

Staff or volunteers work directly with the communities

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Members

Board

Management



And we can ask:

•Is the community ready and capable of holding the organisation accountable?

•What can staff and management do to secure this?

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Members

Board

Management



Sometimes a CBO is between the organisation and the community

CBO

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Members

Board

Management

Activities, operations, staff,


Producing a even longer accountability chain

CBO

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Members

Board

Management



When funds for activities come from outside the organisation the accountability chain becomes longer again

CBO

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Members

Board

Management



Sometimes funds come through an international partner

CBO

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Members

Board

Management



Who has got the funds either from private sources or public sources CBO

Govern-ment

Private donations

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Members

Board

Management



The accountability structures are:

CBO

Govern-ment

Private donations

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Members

Board

Management



The accountability structures are:COMPLEX!

CBO

Govern-ment

Private donations

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Members

Board

Management



And if we only look at the money flow chain

CBO

Govern-ment

Private donations

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Members

Board

Management



And if we only look at the money flow chain –

We see how LONG it is!

CBO

Govern-ment

Private donations

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Members

Board

Management



…but hold on! What happened to these two levels – are they still in the loop? Or have they become disconnected?

CBO

Govern-ment

Private donations

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Comparing the two models we find at least three things:

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Comparing the two models we find at least three things:

The money chain in the NGO / CSO model with international funding is very long – and accountability is complex

In many NGO’s the members are not equal to the end users as is the case with the football club (or the Peoples Organisations and many CBO’s)

In the football club model there is an obvious owner to the resources, namely the members. The other model lacks such obvious owner!

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The ”Aid Chain” invites to corruption!!

Dramatically speaking we can conclude that the ”Aid Chain” actually invites to corruption!!

The fact that corruption is NOT everyday matter is probably due to:

1. High moral standards of people involved

2. Good accountability structures with proper checks and balances put in place in spite of the challenges

1 Accountability structures in NGO’s and CSO’s A self instructive PowerPoint presentation useful for CSO and NGO practitioners Picture from accountability.

Documents

organisation slide

board slide

accountability workshop

sport club

stakeholders accountability

definition accountability

accountability worst

small club