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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
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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.
Picture from accountability workshop in India, March 2010
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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.
Picture from accountability workshop in India, March 2010
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Why Accountability
Further more, sound accountability structures is the most important aspect of prevention and detection of corruption.
Picture from accountability workshop in India, March 2010
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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 sport club or a Community Based Organisation
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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The sport club or a Community Based Organisation
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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The sport club or a Community Based Organisation
Members
Among themselves they elect a board and they develop the necessary rules of the organisation
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The sport club or a Community Based Organisation
Members
Board
Resources from members – e.g. membership fees are channeled through the board
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The sport club or a Community Based Organisation
Members
Board
Resources
Resources from members – e.g. membership fees are channeled through the board to....
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The sport club or a Community Based Organisation
Members
Activities
Board
Resources
Resources
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The sport club or a Community Based Organisation
Members
Activities
Board
Resources
Resources
-Hiring a coach, renting a playing field.
-Organising a market cleaning mechanism
,
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The sport club or a Community Based Organisation
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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The sport club or a Community Based Organisation
Members
Activities
Board
Resources
Resources Accountability - feed back
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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The sport club or a Community Based Organisation
Members
Activities
Board
Resources
Resources Accountability - feed back
…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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The typical NGO or CSO
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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The typical NGO or CSO
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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The typical NGO or CSO
Members
Board
Management
Maybe the organsations was started by some of these members as in the football club / CBO case
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The typical NGO or CSO
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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The typical NGO or CSO
Members
Board
Management
Anyway, strong accountability structures between these levels are important
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The typical NGO or CSO
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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The typical NGO or CSO
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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The typical NGO or CSO
Members
Board
Management
Management leads activities with the help from staff or volunteers
activities, operations, staff,
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The typical NGO or CSO
Members
Board
Management
Management leads activities with the help from staff or volunteers
activities, operations, staff,
Also here accountability matters…
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The typical NGO or CSO
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
activities, operations, staff,
Also here accountability matters…
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The typical NGO or CSO
Members
Board
Management
activities, operations, staff,
CommunityParticipants
Staff or volunteers work directly with the communities
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The typical NGO or CSO
Members
Board
Management
activities, operations, staff,
CommunityParticipants
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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The typical NGO or CSO
Members
Board
Management
activities, operations, staff,
CommunityParticipants
Sometimes a CBO is between the organisation and the community
CBO
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The typical NGO or CSO
Members
Board
Management
Activities, operations, staff,
CommunityParticipants
Producing a even longer accountability chain
CBO
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The typical NGO or CSO
Members
Board
Management
activities, operations, staff,
CommunityParticipants
When funds for activities come from outside the organisation the accountability chain becomes longer again
CBO
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The typical NGO or CSO
Members
Board
Management
activities, operations, staff,
CommunityParticipants
Sometimes funds come through an international partner
CBO
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The typical NGO or CSO
Members
Board
Management
activities, operations, staff,
CommunityParticipants
Who has got the funds either from private sources or public sources CBO
Govern-ment
Private donations
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The typical NGO or CSO
Members
Board
Management
activities, operations, staff,
CommunityParticipants
The accountability structures are:
CBO
Govern-ment
Private donations
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The typical NGO or CSO
Members
Board
Management
activities, operations, staff,
CommunityParticipants
The accountability structures are:COMPLEX!
CBO
Govern-ment
Private donations
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The typical NGO or CSO
Members
Board
Management
activities, operations, staff,
CommunityParticipants
And if we only look at the money flow chain
CBO
Govern-ment
Private donations
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The typical NGO or CSO
Members
Board
Management
activities, operations, staff,
CommunityParticipants
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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The typical NGO or CSO
Members
Board
Management
activities, operations, staff,
CommunityParticipants
…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
