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NGO Financial Sustainability - Pathfinder …

FUNDAMENTALS OF. NGO. Financial Sustainability Prepared by: Abt Associates Inc., Under a subcontract to: Pathfinder International Produced for: Agency for International Development Abt Associates Inc. is a subcontractor to Pathfinder International under Cooperative Agreement No. CCP-A-00-92-00025-20, (effective 1 June 1994) with the United States Agency for International Development in support of the Family Planning Ser- vices Project to increase the access to and availablity of high-quality family planning and/or reproductive health services. Acknowledgments Abt Associates Inc. would like to thank the many people who contributed to the development of Fundamentals of NGO Financial Sustainability . Path- finder International has made Sustainability a priority and has allocated diverse resources towards helping organizations achieve that goal, including providing the funding for the Financial Sustainability project through which this manual was developed.

Acknowledgments Abt Associates Inc. would like to thank the many people who contributed to the development of Fundamentals of NGO Financial Sustainability .

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Transcription of NGO Financial Sustainability - Pathfinder …

1 FUNDAMENTALS OF. NGO. Financial Sustainability Prepared by: Abt Associates Inc., Under a subcontract to: Pathfinder International Produced for: Agency for International Development Abt Associates Inc. is a subcontractor to Pathfinder International under Cooperative Agreement No. CCP-A-00-92-00025-20, (effective 1 June 1994) with the United States Agency for International Development in support of the Family Planning Ser- vices Project to increase the access to and availablity of high-quality family planning and/or reproductive health services. Acknowledgments Abt Associates Inc. would like to thank the many people who contributed to the development of Fundamentals of NGO Financial Sustainability . Path- finder International has made Sustainability a priority and has allocated diverse resources towards helping organizations achieve that goal, including providing the funding for the Financial Sustainability project through which this manual was developed.

2 The contributing authors of the manual include Stefania Slabyj, Nena Terrell, Stephen Musau, Michael McGunnigle, Kate Stillman, and Ryan. Some of the material was adapted from a manual entitled, Improving Sustainability through Multi-Disciplinary Financial Management, which was compiled by TEO Resource Managers. Gail Naimoli of the Manoff Group provided curriculum development support for this manual. Kate Stillman coordinated the entire process of producing the manual, and reviewed each chapter before it went to the editor. Linda Griffin Kean pro- vided skillful editing and desktop publishing services. Most of all, we thank the staff members of the many nongovernmental organizations with whom we work through Pathfinder International.

3 Their dedication and commitment in providing vital health services to under- served populations on a daily basis are inspirational. Contents Acknowledgments Acronyms Introduction 1. Key Elements of Sustainability The Types of Sustainability .. 1-4. Factors that Influence Sustainability .. 1-6. Monitoring Sustainability .. 1-7. Figure Eight Characteristics of Effective Leadership and Management .. 1-8. Figure Harmony of Sustainability Efforts and Stakeholder Interests .. 1-9. The Role of Communication .. 1-10. Figure The Importance of Communication.. 1-10. The Sustainability Process .. 1-11. Figure The Process of Sustainability .. 1-12. Conclusion .. 1-13. Example: Guide for Organizational Assessment .. 1-14. 2. Strategic Planning The Benefits of Strategic Planning.

4 2-3. The Three Stages in the Strategic Planning Process.. 2-4. Figure The Three-Stage Strategic Planning Process .. 2-4. Stage One: Planning and Preparation .. 2-5. Example: Strategic Planning Participants .. 2-6. Stage Two: The Strategic Planning Workshop .. 2-9. Figure SWOT Guidelines .. 2-11. Example: SWOT Table for Afya Clinic .. 2-13. Example: Mission Statement .. 2-14. Example: Vision Statements .. 2-14. Example: Programmatic Goals .. 2-15. Example: Organizational Goals .. 2-15. Example: Programmatic Objectives .. 2-16. Example: Organizational Objectives .. 2-16. Stage Three: Finalize the Strategic Plan .. 2-18. Figure Sample Work Plan Table.. 2-19. 2. Example: Strategic Planning Workshop Agenda ..2-22. 3. Human Resource Management Figure Developing a Human Resource Management System.

5 3-4. Plan Your Staffing Needs ..3-5. Example: Staffing Plan ..3-6. Develop an Organizational Chart ..3-7. Example: Organizational Chart..3-8. Create Job Descriptions ..3-9. Figure The Components of a Job Description ..3-9. Example: Job Description ..3-11. Develop Performance Plans ..3-12. Example: Performance Plan ..3-13. Establish a Performance Appraisal and Review Process ..3-15. 4. Management Accounting Some Key Terms ..4-2. The Use of Management Accounting ..4-5. Example: Cost Analysis Summary ..4-8. Management and Change ..4-9. Example: Understanding the Needs of Stakeholders..4-11. Constraining and Driving Forces ..4-12. Quality..4-13. 5. Financial Accounting Financial Statements ..5-3. Methods of Recording Accounting Information.

6 5-5. The Income and Expenditure Statement..5-7. Example: Income and Expenditure Statement ..5-8. The Balance Sheet ..5-10. Example: Balance Sheet..5-12. 6. Budgeting Performance Reporting ..6-5. Example: Performance Indicators ..6-6. Preparing a Budget..6-7. Service Volume Budget ..6-8. CONTENTS 3. Revenue Budget .. 6-10. Example: Estimate Fee Revenue for a Revenue Budget .. 6-11. Expense (Cost) Budget.. 6-12. Example: Expense Budget of a Health NGO .. 6-12. Example: Estimate Costs for Drugs and Medical Supplies .. 6-14. Capital Budgets.. 6-15. Cash Budgets/Forecasts .. 6-16. Example: Cash Flow Budget .. 6-17. Budget Variance Analysis .. 6-18. 7. Cost Accounting The Need for Cost Accounting .. 7-4. Example: Cost Recovery Levels.

7 7-4. How Is Cost Accounting Typically Utilized?.. 7-6. Overview of Basic Cost Accounting Concepts, Procedures, and Terms .. 7-8. Example: Cost Analysis Summary .. 7-9. Example: Direct and Indirect Costs Norplant Insertion .. 7-11. Allocation of Overhead Costs .. 7-12. Example: Commonly Used Allocation Bases .. 7-12. Example: Indirect Costs .. 7-13. Example: Allocating Indirect Costs by Cost Center .. 7-14. Example: Total (Full) Costs by Cost Center .. 7-14. Example: Allocating Costs by Direct Apportionment.. 7-15. Example: Allocating Costs by the Step-Down Method.. 7-17. Cost Behavior Fixed and Variable .. 7-18. Example: Fixed and Variable Costs .. 7-18. Break-Even Analysis .. 7-20. Example: Break-Even Analysis .. 7-20. Example: Break-Even Chart.

8 7-21. Approaches to Costing .. 7-22. RVU Costing .. 7-24. Example: Relative Value Unit Costing Using the Ranking Method .. 7-25. Example: Relative Value Unit Costing for Staff Time Using the Objective Data Method.. 7-26. Example: Relative Value Unit Costing for Medicines Using the Objective Data Method .. 7-27. Example: Allocating Costs Using the Objective Data Method .. 7-28. 8. Marketing Planning What Is Marketing? .. 8-4. Figure Components of a Marketing Plan .. 8-5. Formative Research .. 8-6. Example: Designing Interview and Survey Questions.. 8-8. 4. Example: Implementing Interviews..8-9. Figure Health Care Market ..8-11. Strategy Development..8-12. Figure The Components of Effective Marketing ..8-15. Message and Media Development and Implementation.

9 8-16. Example: Conveying the Benefits to Patients ..8-16. Monitoring and Evaluation ..8-21. Example: An NGO Marketing Plan ..8-22. Example: Monitoring and Evaluation Worksheet ..8-27. 9. Board Roles and Responsibilities The Board and Senior Management ..9-4. The Primary Functions of the Board ..9-5. Responsibilities of the Board ..9-7. Figure Ten Basic Responsibilities of Nonprofit Boards..9-7. The Structure and Size of the Board ..9-11. Figure Sample Duties for Chairperson of the Board..9-12. Board Activities ..9-13. Managing the Board..9-14. Example: Board Member Duties ..9-16. 10. Internal Controls The Elements of Internal Control ..10-4. Creating an Internal Control Structure ..10-6. Warning Signs of Inadequate Internal Control.

10 10-8. Internal Control Questionnaire ..10-10. Example: General Control Environment Questionnaire..10-11. Example: Internal Control Questionnaire for Cash Management ..10-12. Example: Internal Control Questionnaire: Medical Inventories and Supplies..10-14. Example: Internal Control Questionnaire: Payroll ..10-15. Example: Internal Control Questionnaire: Purchases and Expense Management ..10-16. Example: Internal Control Questionnaire: Petty Cash Management ..10-17. 11. Fraud Prevention Reasons for Fraud..11-4. Figure The Fraud Triangle ..11-4. Symptoms of Fraud ..11-6. Fraud Prevention ..11-8. CONTENTS 5. 12. Fundraising Preparing to Apply for Funds .. 12-4. Writing a Funding Proposal .. 12-7. Learning from a Fundraising Process.


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