Читать книгу Nonprofit Kit For Dummies - Stan Hutton, Beverly A. Browning - Страница 66

Defining roles causes problems for a number of nonprofit organizations. Should the board of directors be involved in day-to-day management decisions? No, probably not. An executive director and their staff don’t need board members to approve every management decision that comes along. The board must trust the staff to run the organization. To put it simply, the board sets the overall goals and policies, and the staff implements them. But (and this is a big but) many nonprofits have limited staff or even no staff. What happens when the organization’s work is done by the board and other volunteers?

In the case of volunteer-run organizations, board members must wear two hats. Most importantly, they must exercise their fiduciary responsibilities. When they meet as a board of directors, they must see the larger picture and make group decisions that benefit the organization and its programs and clients. But, at the same time, when they have to do the hands-on work needed to provide the services and perform the day-to-day tasks of running a nonprofit, board members must act as if they were employees or volunteer staff members. They may even hold regular, unpaid volunteer jobs with job descriptions and scheduled hours. Confusing, isn’t it? Still, anyone who serves as both a board member and a volunteer or staff member needs to keep this distinction in mind.

In any organization, building practices that create financial checks and balances is a good idea. These practices are particularly important when board members also act as staff. For example, an organization has better financial oversight and control when one person approves bills for payment, a different person signs the checks, and another person reviews the canceled checks and monthly bank statements. You don’t have to use this system — it’s just one way to make sure that funds are used and accounted for properly.