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 definition
we have an operational understanding of
Accountability, which can guide us in asking
questions to accountability structures in our
organisation
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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
Resources
Board
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
Resources
Board
Resources
Activities
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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
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The Sport Club or a Community Based Organisation
Members
Resources
Board
Accountability - feed back
Resources
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?
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The Sport Club or a Community Based Organisation
Members
Resources
Board
Accountability - feed back
Resources
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?
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The Sport Club or a Community Based Organisation
Members
Resources
Board
Accountability - feed back
Resources
Activities
…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
The owners, the patronages
Executive committee,
steering group,
management group,
Members
Board
board of directors
Management
Administration, direction,
daily 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
Anyway, strong
accountability
structures
between these
levels are
important
Management
And we ask: ‘Is there ability
and willingness to fulfill
accountability functions?’
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The Typical NGO or CSO
We can ask questions like:
•How often does the board
meet?
•Is the board elected by the
member base through
annual general meetings?
Members
Board
Management
•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
Activities, operations and staff
Management
leads activities
with the help from
staff or volunteers
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The Typical NGO or CSO
Members
Board
Management
Activities, operations and staff
Management
leads activities
with the help from
staff or volunteers
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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?
Members
Board
Management
activities, operations and staff.
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The Typical NGO or CSO
Members
Board
Management
Activities, operations and staff
Staff or volunteers
work directly with
the communities
Community
Members
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The Typical NGO or CSO
•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
Members
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The Typical NGO or CSO
Members
Board
Management
activities, operations, staff,
Sometimes a CBO is
between the organisation
and the community
CBO
Community
Members
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The typical NGO or CSO
Members
Board
Management
Activities, operations and staff
Producing a even longer
accountability chain
CBO
Community
Members
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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 and staff
CBO
Community
Members
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The Typical NGO or CSO
Members
Board
Management
Sometimes funds come
through an international
partner
activities, operations, staff,
CBO
Community
Members
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The Typical NGO or CSO
Government
Private
donations
Members
Board
Management
Who has got the funds
either from private
sources or public
sources
Activities, operations and staff
CBO
Community
Participants
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The Typical NGO or CSO
Government
Private
donations
Members
Board
Management
The accountability
structures are:
Activities, operations and staff
CBO
Community
Participants
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The Typical NGO or CSO
Government
Private
donations
Members
Board
Management
The accountability
structures are
complex!
Activities, operations and staff
CBO
Community
Members
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The Typical NGO or CSO
Government
Private
donations
Members
Board
Management
And if we only look at the
money flow chain…
Activities, operations and staff
CBO
Community
Members
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The Typical NGO or CSO
Government
Private
donations
Members
Board
Management
And if we only look at the
money flow chain…we
see how long it is…
Activities, operations and staff
CBO
Community
Members
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The typical NGO or CSO
Government
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 and staff
CBO
Community
Members
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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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