Philippine Council for NGO Certification

Important Points For Newly Established Applicant Organizations Self- Assessment

To help newly established applicant organizations better prepare for the PCNC evaluation visit which is a critical part of the whole certification process, they are advised to conduct a self- assessment using the following guide questions:

1. 2. 3. 4.

Are the purposes (VMG) of the organization clear? What are the needs being responded to and who are the beneficiaries? Do the Board, staff, and beneficiaries understand the VMG (purposes) well? Are the Board members actively involved in policy formulation and direction-setting? As evidenced by what? 5. Do the Board members meet regularly? How often? Is there proper documentation of minutes and resolutions? 6. Is there evident or possible conflict of interest among the Board and staff? How? (For example, the Board officers are family members or the Board members are also implementors.) 7. Are the Board members serving as volunteers or do they receive remuneration? 8. Are there clear processes for Board selection and election? 9. Are actual practices according to their Articles of Incorporation and By-laws? 10. Is there a clear organizational structure and lines of accountability? 11. Are there clearly-defined job functions and personnel policies? 12. Are there enough staff (even if volunteers or seconded by another organization) or skills necessary to implement the program/project activities or perform the necessary tasks? If newly established, does the organization plan to hire staff? 13. Does the organization pay its staff (if any) law-mandated wages and benefits? 14. Is there an operating system in place? 15. Is there a clear planning process? 16. Are the funds/resources utilized according to the organizations declared VMG (purposes) and plans? 17. Is there proper documentation of financial and project transactions? 18. Are there adequate internal control processes to ensure financial transparency and accountability, such as: properly maintained books of accounts registered with the BIR; a bank account in the name of the organization; receipts registered with the BIR and properly used; pre-numbered check vouchers and at least two (2) check signatories; separate persons for disbursements approval, bookkeeping, and cash custodianship; supporting documents of financial transactions properly maintained for audit; if an audit has been made, was it made by an independent CPA registered with the BIR, PRC & accredited by BOA; written accounting/financial policies & procedures; proper segregation of program & administrative expenses with administrative expenses not exceeding 30% ? 19. Are there mechanisms in place to ensure sustainability? 20. What are the organizations linkages? The following documents are to be exhibited during the evaluation visit for the evaluators perusal: 1. Books of Accounts for the current year: a. Cash Disbursement Book b. Cash Receipts Books c. General Ledger d. Journal Books 2. Official Receipts 3. Latest Audited Financial Statement 4. Financial Policies/Procedures 5. Budget for the Current Year 6. 3 Year Financial and Program Plan 7. Annual Budget duly approved by the Board 8. Annual Report 9. Check Disbursement Vouchers 8. Bank Account(s) & signatories 9. Minutes of Board Meetings 10. Board Resolutions 11. MOA w/ Partner Agencies/Project Proposals & Contracts, if any 12. Personnel/Administrative Policies & Procedures 14. Original SEC Registration & Articles of Incorporation & By-Laws & 15. Latest GIS filed with SEC 16. Monitoring/Evaluation tools, if any 17. List of Donations Received amounting to P500, 000 & above 18. Other Pertinent Document

Philippine Council for NGO Certification

Important Points For Newly Established Applicant Organizations Self- Assessment