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THINKING
ABOUT ACCOUNTABILITY
BASIC
INFRASTRUCTURE CHECKLIST
The
Planning Process
__ A concise, clearly-defined mission statement
__ A vision statement
__ A written strategic plan
__ An operational plan, with checkpoints to monitor progress
Governance
__ Articles of incorporation
__ Bylaws, with board liability and indemnification language
__ Board and committee policy handbooks
__ Orientation, training and evaluation plans for board members
__ Committee descriptions (purpose, structure, goals, activities)
__ Audit committee policies and procedures
__ Board resolutions/minutes book
__ Conflict of interest policy and procedures
__ Compensation documentation (executive and other staff)
__ Executive evaluation plan
__ Leadership succession and transition plan
__ Disaster recovery plan
__ Liability insurance
__ Risk evaluation and management systems
__ State sales and excise tax exemption
Human
Resources
__ Organizational chart
__ Position descriptions
__ Standards and policies for working with contractual employees
and consultants
__ Benefits documentation
__ Compliance with state and federal laws
__ Fair Labor Standards Act
__ Criminal and driving records
__ State and federal required postings (OSHA)
__ Human resources records retention policy
Personnel
Files
__ Application with original employee signature
__ Resume
__ Reference check documentation
__ INS documentation
__ Documentation of other conditions for employment (drug test
results, etc.)
__ Documentation of disciplinary action
__ Performance evaluations
__ Tax forms (I-9 andW-4)
Policies
and Procedures Manuals
__ Attendance/Leave
__ Code of ethics
__ Confidentiality policies and procedures
__ Conflict of interest, including disclosure of relationships
__ EEO/AA
__ Eligibility and classifications
__ Expense reimbursement
__ Grievance
__ Nondiscrimination, diversity and harassment
__ Orientation, training and evaluation
__ Technology/equipment access and use
__ Whistleblower
Financial
Management
__ Asset and cash management policies and procedures
__ Audit committee policies and procedures
__ Budgets
__ Bulk-rate postage permit
__ Chart of accounts
__ Contract management policies and procedures
__ Documentation of accounting policies and systems
__ Financial records retention and destruction policy
__ Internal control procedures
__ Investment policy statement
__ IRS determination letter and Form 1023
__ IRS Form 990 or 990-EZ
__ Nonprofit corporation information update, when required
__ Payroll (federal, state and local quarterly withholdings/filings)
__ Spending limits policy
__ Signature authority
__ UBIT reporting
__ Whistle blower policy
Fund
Raising
__ Case statement
__ Donor database
__ Donor recognition plan
__ Fund development plan
__ Gift acceptance and recognition policies
__ Grants management system
__ Registration/documentation for contractual fund development
professionals
Transparency
and Accountability
__ Annual report which is publicly available
__ Communications and public relations plan
__ Confidentiality policies and procedures
__ Document retention and destruction policy
__ IRS Form 990 and 1023
__ Marketing plan
Public
Policy and Advocacy
__ 501(h) election
__ Advocacy policy/plan
__ Lobbyist/lobbyist agent registration
__ Lobbyist/lobbyist agent financial report summary
Information
and Technology
__ Data collection system
__ Confidential, safe, accurate, reliable, cost-effective, legally
compliant and managed with integrity
__ Management information systems policies and procedures, including
Internet and e-mail use policies
Strategic
Alliances
__ Accreditation information
__ Memo of agreement/understanding for each collaborative commitment
Evaluation
__ Accountability and monitoring systems in place
__ Needs/assets assessment
__ Environmental scan
__ Formative evaluation (ways to improve the organization and
programs)
__ Outcome evaluation (documentation of how organization is making
a difference)
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