smARTstart

Every issue pertaining to a nonprofit board of directors relates to the topic of governance, the overall princple and set of practices for ensuring accountability and compliance, transparency, healthy growth and long-term security. Some of the most prominent areas of nonprofit governance today in the post-Sarbanes-Oxley world include:

• Accountability and transparency issues
• Financial oversight and internal controls
• Hiring, evaluating, and if necessary, firing the Executive Director
• Program performance evaluation and development
• Organizational and strategic planning and development
• Personnel and human resource development
• Policy development

The resources below address these and related topics and will connect you to additional links on the important issue of good governance.

Resources

1. Council on Foundations: Governance Resources
2. Council on Foundations: Audit Committee Best Practices
3. Raffa & Associates: RFP for Audits
4. Raffa & Associates: Accountability for Nonprofits, The Current Landscape
5. Board Connect: Downloadable Policy Samples
6. Center for Civic Partnerships: Board Development Resources
7. Linda Rogers: Board Role in Human Resources Policy
8. BoardSource: Reviewing Financial Statements
9. Good Governance for Challenging Times (PDF)
10. Center for Nonprofit Innovation: Effective Board Governance
11. Wikipedia: Sarbanes-Oxley Act

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