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内容简介:
Is your nonprofit organization ready for increased scrutiny, reporting requirements, regulations, and increased expectations from donors? This combination reference/workbook prepares you and shows you how Sarbanes-Oxley best practices can benefit your organization. It includes:
A structured de*ion of Sarbanes-Oxley and its implications for nonprofits
Detailed discussions on governance, including financial literacy for board members, new standards of accountability for boards, and best practices for nonprofit management
Sample documents, procedures, and frameworks to help you implement best practices
Worksheets, forms, and resource materials in each chapter
A "walk-through" of typical financial statements and sample documents such as a Conflict of Interest policy, board orientation curriculum, a Whistleblower Protection policy, a Document Preservation policy, and a fundraising plan.
Implementing proven best practices stemming from Sarbanes-Oxley can diminish organizational dysfunction, promote a solid infrastructure, and propel your organization to the platinum standard of operations and governance, giving your organization the competitive advantage in today's demanding nonprofit environment.
书籍目录:
Acknowledgments ix
Preface xi
CHAPTER 1 History and Legislative Background of the Sarbanes-Oxley Act of 2002
Chapter Overview
Chapter Objectives
Passage of the Sarbanes-Oxley Act of 2002
Analysis of the Legislative and Regulatory Content of SOX
Factors that Drove the Swift Passage of SOX
Implications of SOX for Nonprofits
Conclusion
Worksheet: SOX and Relevance to Nonprofit Operations
CHAPTER 2 SOX Requirements, Best Practices, and State Legislation
Chapter Overview
Chapter Objectives
What Are Nonprofits Required to Do Under SOX?
SOX Best Practices
Benefits of Implementing Best Practices --- Adding Value to the Nonprofit
Nonprofits: Current Legislative Environment
Example of State Legislation --- California's ``Nonprofit Integrity Act'' (SB 1262)
Conclusion
CHAPTER 3 Anatomy of a Dysfunctional Nonprofit: Diagnosing of Organizational Dysfunction
Chapter Overview
Chapter Objectives
Organizational Culture
Conclusion
CHAPTER 4 Root Cause Analysis Part I: Three Nonprofit Crises
Chapter Overview
Chapter Objectives
American Red Cross National Headquarters and Post-September 11th Fundraising and Blood Collection
Background
United Way of the National Capital Area
James Beard Foundation
Factors, Common and Unique, and Lessons Learned
Conclusion
CHAPTER 5 Root Cause Analysis --- Part II
Chapter Overview
Chapter Objectives
Summary of Finding from Root Cause Analysis --- Part I
Whistleblower Protection
Document Preservation Policy
CHAPTER 6 SOX Best Practices
Conclusion
SOX Best Practices and Governance
Chapter Overview
Chapter Objectives
Role of the Board in Today's Nonprofit
Conclusion
CHAPTER 7 SOX Best Practices and the Nonprofit Executive Team
Chapter Overview
Chapter Objectives
Conclusion
CHAPTER 8 Sarbanes-Oxley Best Practices and Information Technology
Chapter Overview
Chapter Objectives
Benefits of Implementing Sarbanes-Oxley Best Practices
Conclusion
CHAPTER 9 Human Resource Management-Sarbanes-Oxley Requirements and Best Practices
CHAPTER 10 Sox Best Practices and Fundraising
CHAPTER 11 SOX Best Practices and Internal Controls
CHAPTER 12 The Financially Literate Board
CHAPTER 13 SOX Best Practices and Legal Compliance
CHAPTER 14 Sox Best Practices and Political Competence
Appendix
Bibliography
About the Authors
Index
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作者简介:PEGGY M. JACKSON, DPA, CPCU, is a consultant and nationally recognized lecturer in risk management, business continuity planning and Sarbanes-Oxley compliance for nonprofits. Dr. Jackson has coauthored five books on risk management in nonprofit organizations. She is a partner with Fogarty, Jackson & Associates and a Principal with Adjunct LLC in San Francisco, CA. She and Toni Fogarty coauthored Wiley’s Sarbanes-Oxley for Nonprofits (April 2005).
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