1. 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

2. 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

3. 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

4. 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

5. 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 definition
we have an operational understanding of
accountability which can guide us in asking
questions to accountability structures in our
organisation
ccountability Obligation to demonstrate that work has been conducted in compliance with agreed rules and standards or to report fairly and accurately on performance results vis a vis mandated roles and/or plans (DAC). UM/Danida

6. The sport club or a Community Based Organisation
The simplest accountability structure:

7. 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

8. 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

9. The sport club or a Community Based Organisation
Members
Among themselves they elect a board and they develop the necessary rules of the organisation

10. The sport club or a Community Based Organisation
Members
Board
Resources from members – e.g. membership fees are channeled through the board

11. The sport club or a Community Based Organisation
Members
Resources
Board
Resources from members – e.g. membership fees are channeled through the board to....

12. The sport club or a Community Based Organisation
Members
Resources
Board
Resources
Activities

13. The sport club or a Community Based Organisation
Members
Resources
Board
Resources
Activities
Hiring a coach, renting a playing field.
Organising a market cleaning mechanism ,

14. The sport club or a Community Based Organisation
Members
Resources
Board
Resources
Accountability - feed back
Activities
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.

15. The sport club or a Community Based Organisation
Members
Resources
Board
Resources
Accountability - feed back
Activities
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.

16. The sport club or a Community Based Organisation
Members
Resources
Board
Resources
Accountability - feed back
Activities
…and they are very willing to hold the Board accountable since the resources invested is their own.

17. The typical NGO or CSO has a similar structure
Members
Board
Management
The typical NGO or CSO has a similar structure

18. The levels might be called different names… but still…
The typical NGO or CSO
Members
Board
Management
The owners, the patronages
Executive committee, steering group, management group, board of directors
Administration, direction, daily leader,
The levels might be called different names… but still…

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

20. Members Board Management
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

21. Members Board Management
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?

22. Members Board Management
The typical NGO or CSO
Members
Board
Management
Anyway, strong accountability structures between these levels are important

23. Members Board Management
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?”

24. We can ask questions like: How often does the Board meet?
The typical NGO or CSO
Members
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?
Board
Management
* Are members of the board capable of understanding financial and narrative reports?
etc.

25. activities, operations, staff,
The typical NGO or CSO
Members
Board
Management
activities, operations, staff,
Management leads activities with the help from staff or volunteers

26. activities, operations, staff,
The typical NGO or CSO
Members
Board
Management
activities, operations, staff,
Management leads activities with the help from staff or volunteers
Also here accountability matters…

27. activities, operations, staff,
The typical NGO or CSO
Does our management promote open, inclusive and respectful behaviour within the staff team?
Is staff capable of reporting back to management ?
Etc etc
Members
Board
Management
activities, operations, staff,
Also here accountability matters…

28. activities, operations, staff,
The typical NGO or CSO
Members
Board
Management
activities, operations, staff,
Staff or volunteers work directly with the communities
Community Participants

29. What can staff and management do to secure this? Members
The typical NGO or CSO
And we can ask:
Is the community ready and capable of holding the organisation accountable?
What can staff and management do to secure this?
Members
Board
Management
activities, operations, staff,
Community Participants

30. activities, operations, staff,
The typical NGO or CSO
Members
Board
Management
activities, operations, staff,
Sometimes a CBO is between the organisation and the community
CBO
Community Participants

31. Activities, operations, staff,
The typical NGO or CSO
Members
Board
Management
Activities, operations, staff,
Producing a even longer accountability chain
CBO
Community Participants

32. activities, operations, staff,
The typical NGO or CSO
Members
Board
Management
When funds for activities come from outside the organisation the accountability chain becomes longer again
activities, operations, staff,
CBO
Community Participants

33. Sometimes funds come through an international partner
The typical NGO or CSO
Members
Board
Management
Sometimes funds come through an international partner
activities, operations, staff,
CBO
Community Participants

34. Who has got the funds either from private sources or public sources
The typical NGO or CSO
Govern-
ment
Private
donations
Members
Board
Management
Who has got the funds either from private sources or public sources
activities, operations, staff,
CBO
Community Participants

35. The accountability structures are: activities, operations, staff,
The typical NGO or CSO
Govern-
ment
Private
donations
Members
Board
Management
The accountability structures are:
activities, operations, staff,
CBO
Community Participants

36. The accountability structures are: COMPLEX!
The typical NGO or CSO
Govern-
ment
Private
donations
Members
Board
Management
The accountability structures are: COMPLEX!
activities, operations, staff,
CBO
Community Participants

37. And if we only look at the money flow chain
The typical NGO or CSO
Govern-
ment
Private
donations
Members
Board
Management
And if we only look at the money flow chain
activities, operations, staff,
CBO
Community Participants

38. And if we only look at the money flow chain –
The typical NGO or CSO
Govern-
ment
Private
donations
Members
Board
Management
And if we only look at the money flow chain –
We see how LONG it is!
activities, operations, staff,
CBO
Community Participants

39. activities, operations, staff,
The typical NGO or CSO
Govern-
ment
Private
donations
Members
Board
Management
…but hold on! What happened to these two levels – are they still in the loop? Or have they become disconnected?
activities, operations, staff,
CBO
Community Participants

40. Comparing the two models we find at least three things:

41. 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!

42. 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:
High moral standards of people involved
Good accountability structures with proper checks and balances put in place in spite of the challenges