accountability structures in ngos and csos
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Accountability Structures in NGOs and CSOs
A self instructive PowerPoint Presentation
for CSO and NGO practitioners
Picture from an Accountability Workshop in India, March 2010
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Accountability Structures in NGOs and CSOs
Please note, that this presentation also exists in a version without guiding text for the facilitator
Find it here www.prngo.dk/kjdskla
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Why Accountability?
A CSO 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 the duty bearers whom they intend to engage in i.e. advocacy.
Picture from Accountability Workshop in India, March 2010
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Why Accountability?
Furthermore, a sound accountability structure 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 Sports 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 vendors - 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?
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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?
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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 owners, the patronagesThe owners, the patronages
Executive committee, Executive committee, steering group, steering group,
management group, management group,
board of directorsboard of directors
Administration, direction, Administration, direction,
daily leaderdaily 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 might be 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 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
ManagementAnyway, strong accountability structures between these levels are important
And we 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 annual general meetings?
•Do management report properly to the board?
Are members of the board capable of understanding financial and narrative reports?
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The Typical NGO or CSO
Members
Board
Management
Management leads activities with the help from staff or volunteers
Activities, operations and 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 and staff
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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?
activities, operations and staff.
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The Typical NGO or CSO
Members
Board
Management
Activities, operations and staff
CommunityMembers
Staff or volunteers work directly with the communities
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The Typical NGO or CSO
Members
Board
Management
activities, operations, staff,
CommunityMembers
•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,
CommunityMembers
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 and staff
CommunityMembers
Producing a even longer accountability chain CBO
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The Typical NGO or CSO
Members
Board
Management
Activities, operations and staff
CommunityMembers
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,
CommunityMembers
Sometimes funds come through an international partner
CBO
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The Typical NGO or CSO
Members
Board
Management
Activities, operations and 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 and 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 and staff
CommunityMembers
The accountability structures are complex!
CBO
Govern-ment
Private donations
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The Typical NGO or CSO
Members
Board
Management
Activities, operations and staff
CommunityMembers
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 and staff
CommunityMembers
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 and staff
CommunityMembers
…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 NGOs the members are not equal to the end users as is the case with the football club
In the football club model there is an obvious owner of the resources, namely the members, whereas the other model lacks such obvious ownership
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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 isn’t widespread 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
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