1. Write one additional audit question for each of the categories (board, staff, donors, and fund raisers, clients/customers, volunteers, and society) listed in the sample audit in the Appendix B of the text.
2. Explain why each question you wrote is important to assessing an organization's ethical performance.
APPENDIX B
Part 3. The Audit
with Questions Only
This section has been included for those organizations that would prefer to use the ethics audit
without footnotes. Feel free to make copies of these pages for everyone involved in the audit
process.
Board
.
Has the board developed a clear mission statement?
.
Does the board use the mission statement as a basis for decision-making? If you
are a foundation, do your grants fall clearly within your mission and funding
guidelines?
.
Do all board members know what the mission statement says?
.
Is the board clear about its responsibilities?
.
Is there adequate financial oversight?
.
If board members have financial interests in the organization, how is this
handled?
.
If there are significant family, personal or business relationships between people
in the organization, are there clear policies for addressing problems that may
occur?
.
Does the board have clear policies for dealing with conflicts of interest of all
types?
.
Is there a clear values statement and/or code of ethics? Is it known to everyone
in the organization?
.
Does the board meet regularly?
.
Do all board members take an active role? Are there clear policies in place to
dismiss members who repeatedly miss meetings or who otherwise fail to carry
out their responsibilities?
.
Is the board the right size to carry out its responsibilities? Has its size been discussed?
.
Is free expression of ideas encouraged?
.
Does the board assess its own performance regularly?
Source: Reprinted with permission from Rigg, M. & Allen, M. (1994). The ethics audit checklist. In
Conducting an ethics audit: A checklist for nonprofits (pp. 53–59). Colorado Association for Nonprofit
Organizations (CANPO).
273
ISBN:
0-536-12115-X
Ethical Leadership in Human Services: A Multi-Dimensional Approach, by Susan Schissler Manning. Published by Allyn and Bacon. Copyright © 2003 by Pearson Education, Inc.
�
274 APPENDIX B / Part 3. The Audit with Questions Only
.
Does the board use a clearly-defined process to evaluate the executive director?
.
Does the board reflect the diversity of the population served?
.
Are board meetings open to other people beside the directors?
Staff
.
Do hiring policies strive to reflect the diversity of the population served?
.
Is there a formal anti-discrimination policy?
.
Do any staff members have financial interests in the organization?
.
If there are significant family, personal or business relationships between people
in the organization, are there clear policies for addressing problems that may
occur?
.
If employees work outside the organization or receive remuneration for speaking
engagements, consulting, etc., how is this handled?
.
Are policies in place to ensure accountability to the CEO and board?
.
Do the personnel policies ensure fairness to all staff?
.
Beyond fairness, do personnel policies provide adequate health care, sick leave,
leave to care for sick relatives, etc.?
.
Are there clear policies in place for evaluating staff?
.
Are there clear policies in place for developing a salary structure and awarding
pay increases?
.
Are employees provided with adequate training and development opportunities
needed for their jobs?
.
How do staff voice disagreements? Are there clear and reasonable grievance
procedures?
.
How are staff represented on or to the board?
.
Is the work place as safe, clean and comfortable as possible?
Donors and Fund Raisers
.
Are all fund raising statements true and balanced?
.
Does fund raising material provide a clear picture of actual programs?
.
Are people who raise funds on your behalf fully informed about the organization?
.
Might any of your solicitation methods be considered as unwarranted pressure
to give?
.
Is full information on your organization easily available to anyone who asks?
(e.g., annual report, IRS Form 990 or 990 PF, financial statements, and clear
funding guidelines for prospective grantees.)
.
Do you educate your donors on the availability of this information? If you are a
foundation, are staff or trustees available to answer questions and provide guidance?
.
If you are a foundation, do you provide equal access to groups you know as well
as to those who are newcomers? Does your giving include grass roots organiza-
ISBN: 0-536-12115
-X
Ethical Leadership in Human Services: A Multi-Dimensional Approach, by Susan Schissler Manning. Published by Allyn and Bacon. Copyright © 2003 by Pearson Education, Inc.
�
APPENDIX B / Part 3. The Audit with Questions Only
275
tions and a healthy diversity of beneficiary agencies within your funding guidelines?
.
What is the ratio of fund raising/administrative costs to program costs?
.
How are fund raising and administrative costs allocated?
.
Are you up-front with donors about how their contribution will be used? Do
budgets submitted to donors reflect true figures and realistic projections?
.
If priorities/needs change, do you request donor permission to use their contribution/
grant in a different way from the original stated purpose? If you are a
donor, how flexible are you when nonprofits encounter changes in needs/priorities
or difficulties in meeting grant agreements?
.
How are your organization’s development staff compensated?
.
Are there clear policies on how donors may be recognized for their contributions?
.
Is there a formal fund raising policy defining how and from whom funds are to
be solicited?
.
Do you honor donor requests for anonymity (including exchange of lists)?
Clients/Customers
.
Are policies in place to ensure confidentiality for clients?
.
When information on clients is exchanged with other agencies, are clients asked
for permission? How is this handled?
.
Are clients given access to their records so that they may challenge or correct information
on file?
.
What policies are in place regarding social/sexual relationships between clients
and staff?
.
Are clients treated with dignity and respect?
.
Are clients provided with adequate information to evaluate and choose appropriate
services?
.
Are clients fully and fairly informed of alternative services?
.
Are there adequate grievance procedures for clients who may be dissatisfied with
services provided?
.
Are program services available without discrimination? (Obviously, certain programs
are targeted to specific groups; within those target groups, are services distributed fairly?)
.
Are programs accessible to clients (location, hours of operation, physical access
to the building)?
.
Is information available in other languages, Braille or a recording, when necessary?
.
How do you balance the rights of clients with the rights of staff/volunteers?
Volunteers
.
Are policies in place to ensure adequate, appropriate screening of volunteers?
.
Are all volunteers screened in the same way, including board members?
Are all volunteers provided with training and appropriate supervision?
.
Are your organization’s expectations made clear to the volunteer?
.
Are the volunteer’s expectations clearly understood by the organization?
.
Are volunteers assigned meaningful work?
.
Are volunteers treated with dignity and respect?
.
Is there a clear grievance procedure for volunteers?
.
How are volunteers held accountable to the organization?
.
Are policies in place for warning, dismissing, or reassigning volunteers who
break agency rules or do not perform assignments as agreed?
.
Are clear policies in place regarding volunteer recognition and reward?
.
Are policies in place regarding reimbursement for expenses incurred in volunteer
duties?
.
Has the organization determined the type of volunteers necessary for its operation
and made plans to recruit them?
Society
.
Does your organization take adequate steps to educate the public about its programs
and services?
.
Does your organization provide full information about itself to any member of
the public, not just to organizational donors and members?
.
Is your organization sensitive and responsive to the needs and concerns of the
neighborhood and community?
.
Within allowable guidelines, does your organization do all it can to advocate for
legislation and social change consistent with its mission?
.
Does your organization employ ecologically beneficial practices, such as recycling,
minimal use of electricity, etc.?
.
Does your organization act with respect toward other organizations in the nonprofit
sector?
.
Does your organization conduct itself in ways that enhance the reputation of the
nonprofit sector?
.
Does your organization assume some share of responsibility for the well-being
of the entire nonprofit sector?
.
How does your organization handle competition with other nonprofit organizations?
WHAT???
Why did you post this long and complicated assignment?
How do you expect us to help you?
your no help at all
it is the answers from a HSM/230 class!! we were supposed to write out more questions to go with an assignment..
Additional audit questions for each category:
Board:
1. Does the board have a clear succession plan in place?
Explanation: This question is important because having a clear succession plan ensures smooth leadership transitions, which is crucial for an organization's ethical performance.
Staff:
1. Are there clear policies in place to address conflicts of interest among staff members?
Explanation: This question is important because conflicts of interest can compromise ethical decision-making and create a perceived or actual bias in the organization.
Donors and Fundraisers:
1. Are there policies in place to prevent the acceptance of donations from unethical sources?
Explanation: This question is important as accepting donations from unethical sources can tarnish an organization's ethical reputation and compromise its values.
Clients/Customers:
1. Are there procedures in place for addressing ethical concerns raised by clients or customers?
Explanation: This question is important because addressing ethical concerns promptly and effectively demonstrates an organization's commitment to the well-being and satisfaction of its clients or customers.
Volunteers:
1. Are there procedures in place to ensure equal opportunities for volunteer positions within the organization?
Explanation: This question is important because providing equal opportunities for volunteers helps to create an inclusive and diverse volunteer base, which is essential for ethical performance.
Society:
1. Does the organization regularly review and update its policies and practices to align with evolving societal values and expectations?
Explanation: This question is important as it ensures that the organization remains relevant and responsive to the changing needs and values of society, thereby supporting its ethical performance.