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CORPORATEGOVERNANCEASSESSMENT TOOL
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CORPORATE GOVERNANCEASSESSMENT TOOL
CHECKLIST
NGO CODE OF
CORPORATE GOVERNANCE
The Board must lead andcontrol; take responsibilityor the
organisationsperormance; insist onadequate inormation;inorm
management on its
requirements; communicateeectively withmanagement /sta andensure
stang and otherresources are adequate.
In the past year has the Board:
Identied aspects o the organisations perormance requiring
board action?
Discussed the adequacy o resources?
Received proper management reports?
Received acceptable responses rom management regarding
inormation sought?
Mentored the CEO?
Reviewed management succession planning?
On the issue o Board Leadership, we confrm that our organisation
is:
Fully compliant
Partially compliant
Non-compliant
As demonstrated by:
Reason or non-compliance:
Outcome o Governance Assessment, and agreed actions or the
coming year:
CODE PRINCIPLE 1: BOARD LEADERSHIP
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CORPORATE GOVERNANCEASSESSMENT TOOL
CHECKLIST
NGO CODE OF
CORPORATE GOVERNANCE
The Board must ensureeverything is compliedwith; have internal
controlsimbedded in organisationsystems; have riskmanagement
strategies;
develop and maintain areserves policy; prepareannual report and
accountsto governance standards;insist on diversity andequality
principles ineverything.
In the past year has the Board:
Received and reviewed all compliance needs?
Reviewed adequacy o internal controls?
Asked or proessional review o internal controls?
Reviewed competence o statutory auditor?
Reviewed risks and risk management procedures?
Reviewed the current status o the reserves?
Reviewed the quality o the Directors Report?
Sought advice on diversity & equality?
On the issue o Board Leadership, we confrm that our organisation
is:
Fully compliant
Partially compliant
Non-compliant
As demonstrated by:
Reason or non-compliance:
Outcome o Governance Assessment, and agreed actions or the
coming year:
CODE PRINCIPLE 2: BOARD ACCOUNTABILITY
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CORPORATE GOVERNANCEASSESSMENT TOOL
CHECKLIST
NGO CODE OF
CORPORATE GOVERNANCE
The Board mustagree Chairpersonsresponsibilities;
determineresponsibilities oboard/directors; requirecompany
secretary to
deal with induction/training; give companysecretary
responsibilityor having whistle-blowingprocedures; and respect
therights and responsibilitieso its membership
In the past year has the Board:
Identied unctions and authorities reserved to the board?
Determined resources required by secretary or induction and
training
o directors?
Reviewed all whistle-blowing cases?
Identied how directors must comply with board collective
responsibility?
Properly communicated with members, ensuring that members can
play
a part?
On the issue o Board Leadership, we confrm that our organisation
is:
Fully compliant
Partially compliant
Non-compliant
As demonstrated by:
Reason or non-compliance:
Outcome o Governance Assessment, and agreed actions or the
coming year:
CODE PRINCIPLE 3: BOARD RESPONSIBILITIES
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CORPORATE GOVERNANCEASSESSMENT TOOL
CHECKLIST
NGO CODE OF
CORPORATE GOVERNANCE
The Board must reviewperormance o board/directors; ensure
boardcontains mix o experienceand competencies;use objective
criteria
or selecting directors;periodically review legal/organisational
structures;enable all directors toparticipate; ensure boardcan meet
at short notice inemergencies.
In the past year has the Board:
Used the Dchas check-list or board sel-evaluation, or
another
methodology to review perormance o board and directors?
Agreed objective criteria or selecting
directors/chairpersons?
Considered the current suitability o structures?
Reviewed board meetings to ensure ull involvement o all
directors?
Tabled a strategic review?
On the issue o Board Leadership, we confrm that our organisation
is:
Fully compliant
Partially compliant
Non-compliant
As demonstrated by:
Reason or non-compliance:
Outcome o Governance Assessment, and agreed actions or the
coming year:
CODE PRINCIPLE 4: BOARD PERFORMANCE REVIEW AND RENEWAL
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CORPORATE GOVERNANCEASSESSMENT TOOL
CHECKLIST
NGO CODE OF
CORPORATE GOVERNANCE
The Board must set outclear unctions or boardcommittees;
deneresponsibilities o CEO; andassign responsibilities toChair.
In the past year has the Board:
Reviewed unctioning o committees?
Formally reviewed the CEOs perormance?
Insisted on ormal authority level document
Agreed what unctions are delegated to the Chair?
On the issue o Board Leadership, we confrm that our organisation
is:
Fully compliant
Partially compliant
Non-compliant
As demonstrated by:
Reason or non-compliance:
Outcome o Governance Assessment, and agreed actions or the
coming year:
CODE PRINCIPLE 5: BOARD DELEGATION
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CORPORATE GOVERNANCEASSESSMENT TOOL
CHECKLIST
NGO CODE OF
CORPORATE GOVERNANCE
The Board must install codeo conduct policy or board/sta ; apply
board collectiveresponsibility; insist ondirector participation
inboard committees; have
condentiality o boardaairs.
In the past year has the Board:
Reviewed its code o conduct?
Reviewed all confict o interest situations?
Discussed the manner in which board condentiality was
respected?
On the issue o Board Leadership, we confrm that our organisation
is:
Fully compliant
Partially compliant
Non-compliant
As demonstrated by:
Reason or non-compliance:
Outcome o Governance Assessment, and agreed actions or the
coming year:
CODE PRINCIPLE 6: BOARD AND DIRECTOR INTEGRITY
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CORPORATE GOVERNANCEASSESSMENT TOOL
CHECKLIST
NGO CODE OF
CORPORATE GOVERNANCE
The Board must ensurecommunications channelsoperate with members
andother stakeholders; engagewith key stakeholders;and have a
strict policy
on transparency & notwithholding inormation
In the past year has the Board:
Reviewed how the board communicated and engaged with
stakeholders?
Reviewed how all media matters were handled?
Considered new practical ways o improving transparency?
Actively promoted the AGM event?
On the issue o Board Leadership, we confrm that our organisation
is:
Fully compliant
Partially compliant
Non-compliant
As demonstrated by:
Reason or non-compliance:
Outcome o Governance Assessment, and agreed actions or the
coming year:
CODE PRINCIPLE 7: BOARD OPENNESS
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CORPORATE GOVERNANCEASSESSMENT TOOL
CHECKLIST
NGO CODE OF
CORPORATE GOVERNANCE
Procedures
Annual Planning and Budgetary
Procedures
Programme Management/
Programme Budgeting
ProceduresInternal Audit Procedures
Internal Control Procedures
Purchasing Procedures
Accounting/Financial
Procedures
Accounting Manual
HR Manual/Sta Handbook
Disciplinary Procedures
IT Systems/Procedures,
including data protection andrelated obligations
Reports
Management Reports to board
Programme Reports to board
Reports to board on ormal
reviews o internal controls
Management Accounts
Budget Outcome Reports
Cash Flow Budgets
Cash Flow Statements
Reports to board on committed
public giving
HR presentations to board
Internal audit outcomes o eld
programme audits
Internal audit reports on home
operations
Risk Management Assessmentsand Reports
Terms o Reerence (TOR)
documents
Responsibilities o Board
Responsibilities o Chairperson
Arrangements or appointing
directorsInduction Arrangements or
Directors
TOR o Audit Committee
TOR other board committees
Internal Audit Guidelines
(Internal Audit Charter)
Policies/Strategies
Strategic Planning Methodology
Annual Planning and Budget
System
Reserves Policy
Fraud Policy
Risk Strategy (Risk Register)
Confict o Interest Policy
Treasury Policy
Fundraising Strategy document
Code o Conduct & Ethics
Authority Levels document
Health & Saety Policies
Recruitment Strategies
Equality & Diversity Policies
Dchas recommends thateach organisation should havedocumented the
ollowing:
DchasT. +353 1 405 3801 F. +353 1 405 3802 A. Dchas 12 Harcourt
Street, Dublin 2, Ireland W. www.dochas.ie Dchas 2011
CORPORATE GOVERNANCE: RECOMMENDED DOCUMENTATION
