Sarbanes-Oxley for Nonprofits: A Guide to Building Competitive AdvantageA complete guide to leveraging the power of Sarbanes-Oxley--specifically for nonprofits The first book to discuss the implications of Sarbanes-Oxley legislation as it relates to nonprofit organizations, Sarbanes-Oxley for Nonprofits is an essential guide for all nonprofit executives and boards who want to know how the new legislation can enhance their organization's mission. By establishing a "platinum standard" of operations and governance within nonprofit organizations, executives and board members will be better equipped to attract high-quality staff and board members, as well as the attention of donors and other potential funding sources. Sarbanes-Oxley for Nonprofits presents the best practices that have emerged from the Public Company Accounting Reform and Investor Protection Act (Sarbanes-Oxley) in a manner that explains their source and value to the nonprofit organization. Written for both small and large nonprofits, Sarbanes-Oxley for Nonprofits includes: * Practices intended to establish a "platinum standard" of operations and governance within the nonprofit * Coverage of audits, financial statements, board activities and decision making, how to teach board members to read and interpret financial statements, conflicts of interest, whistle-blower protection, and how to leverage these standards to gain a competitive advantage * Sarbanes-Oxley best practices and the organizational culture * Sample documents, forms, and checklists to introduce these best practices into any nonprofit organization * And much more! |
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Cuprins
| 1 | |
Chapter 2 Safeguarding Your Nonprofits Financial Resources and Assets Establishing Auditor Independence and Audit Committee Competence | 27 |
Chapter 3 Reading and Interpreting Financial Statements | 39 |
Chapter 4 Form 990 Unnecessary Paperwork or a Useful Tool? | 67 |
Chapter 5 SOX Sections VIII and XI Document Retention and Whistleblower Protection Obligations | 75 |
Chapter 6 Raising the Bar of Accountability SOX Best Practices and the Board | 85 |
Chapter 7 SOX Best Practices and Organizational Culture Changing the Environment | 103 |
Chapter 8 A Platinum Operating Standard Starts with Good Bones | 123 |
Appendix C Document Retention and Storage Protocols | 191 |
Appendix D Audit Committee Procedures and Protocols | 195 |
Appendix E Conflict of Interest Policy | 197 |
Appendix F Code of Ethics for Board and Senior Management | 201 |
Appendix G Board of Directors Governance Profile and Performance Expectations | 203 |
Appendix H Board Orientation Session | 207 |
Appendix I Review of Internal Controls Report and Recommendations | 211 |
Appendix J Risk Management Plan | 213 |
Chapter 9 Creating a Competitive Advantage Leveraging SOX Best Practices | 137 |
Chapter 10 SOX Best Practices for Small Nonprofits | 155 |
Appendices Best Practices Checklists Worksheets and Sample Documents | 165 |
Appendix A Working Through the Four Basic Financial Statements | 167 |
Appendix B Whistleblower Protection Policy | 189 |
Appendix K Business Continuity Plan | 219 |
| 225 | |
| 229 | |
Alte ediții - Afișează-le pe toate
Sarbanes-Oxley for Nonprofits: A Guide to Building Competitive Advantage Peggy M. Jackson,Toni E. Fogarty Vizualizare fragmente - 2005 |
Sarbanes-Oxley for Nonprofits: A Guide to Building Competitive Advantage Peggy M. Jackson,Toni E. Fogarty Nu există previzualizare disponibilă - 2005 |
Termeni și expresii frecvente
accounting period accounts receivable activities agency areas Assets Released audit committee auditor balance sheet behavior board and senior board culture board members Business Continuity Plan Cash and Cash cash equivalents cash flows Chapter charities clients compliance conflict of interest current assets current liabilities depreciation disclosure discussion document retention donations donors employees ensure equipment example excess of revenues expected files Finance Committee financial statements fundraising GAAP governance important interest policy investments legislation long-term debt ment non-current assets nonprofit boards nonprofit organizations obligations organization’s organizational culture payable PCAOB period ratio permanently restricted procedures profit protocols Released from Restrictions restricted net assets review of internal risk management role sample statement Sarbanes-Oxley senior management SOX best practices staff statement of cash statement of changes statement of operations support over expenses tax-exempt temporarily restricted tion today’s total assets unrestricted vendors volunteers
Pasaje populare
Pagina 4 - The Securities Exchange Act of 1934 created the Securities and Exchange Commission (SEC) and gave it the power to regulate many aspects of the securities industry.
Pagina 11 - ... fairly present in all material respects the financial condition and results of operations of the issuer...
Pagina 4 - This includes the power to register, regulate, and oversee brokerage firms, transfer agents, and clearing agencies as well as the nation's securities self regulatory organizations (SROs). The various stock exchanges, such as the New York Stock Exchange, and American Stock Exchange are SROs.
Informații bibliografice
| Titlu | Sarbanes-Oxley for Nonprofits: A Guide to Building Competitive Advantage |
| Autori | Peggy M. Jackson, Toni E. Fogarty |
| Editor | John Wiley & Sons, 2005 |
| ISBN | 0471731994, 9780471731993 |
| Lungime | 256 pagini |
| Exportă citatul | BiBTeX EndNote RefMan |