Good Governance and Charity Reporting
Over 5,000 charities are now registered with the Charity Commission for Northern Ireland and there's a few thousand more waiting to be registered.
The Code of Good Governance sets out the principles and key elements of good governance for the boards of voluntary and community organisations.
The members of the board are equally responsible in law for board actions and decisions. They are collectively responsible and accountable for ensuring that the organisation is performing well, is solvent and complies with all its obligations in terms of:
The board will have a range of appropriate policies and procedures, knowledge, attitudes and behaviours to enable both individuals and the board to work effectively. The board will plan for its own development and renewal by:
The board has ultimate responsibility for directing the activity of the organisation and delivering its stated purposes. It will do this by:
As the accountable body, the board will maintain and regularly review the organisation’s system of internal controls, performance, and policies and procedures, to ensure that:
The board will be open, responsive and accountable, acting at all times with integrity, in the interest of the organisation and its beneficiaries. The board will:
To date, the Developing Governance Group (DGG) has produced the Code of Good Governance, governance health check and redeveloped the diycommitteeguide website with resources mapped to the Code.
The Charity Commission for England and Wales (CCEW) and the Office of the Scottish Charity Regulator (OSCR) previously published a single list of matters to be reported to the regulators by Auditors and Independent Examiners which was consistent for England, Wales and Scotland.