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The
answer to the question "Accountable to Whom?" will vary from
one non-profit organization to another. The answer will depend on such
factors as whom the organization serves, how it is funded, which Province
it is located in, what other groups it is affiliated with, and so on.
You will need to thoroughly scan your organization's environment to determine
who your "stakeholders" are.
A typical sampling of those to whom your board might be
responsible could include:
- Clients, customers, members or service users
Your board is ultimately responsible to those whom it exists to serve.
- Funders and donors
As a condition of receiving money, you are responsible back to those
who contribute it.
- Volunteers and staff
Non-profits are accountable to their human resources.
- Partners
Your organization is accountable to the other charities, corporations
and community groups with whom you partner. Many charitable collaborations
and partnerships are now putting accountability agreements in place
to ensure that responsibilities are clear and explicit.
- Governments
Your board is responsible to Canada Customs and Revenue Agency, your
Provincial Government department responsible for incorporation, and
government bodies from which you receive funding.
- Professional associations, accrediting bodies
and umbrella groups
Perhaps your organization belongs to a national body whose members must
meet certain standards. Your organization's staff may belong to professional
associations that require them, and therefore your organization, to
carry out their duties according to a particular ethical code. Membership
comes with its privileges ... and its responsibilities.
- General public
As agents of public trust, we are responsible to the community as a
whole.
Your board will be accountable to each of these stakeholders
in different ways and for different results.
Now that you have an idea of whom your board is accountable
to, learn what your board is accountable
for.
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