Sumber: Financial Control and Accountability Toolkit by Janet Shapiro (CIVICUS)
A policy is not a legal document. It is an agreed upon set of principles and guidelines for a key area of activity within an organisation. A policy expresses how your organisation goes about its work and how it conducts itself. Procedures are the steps for carrying out a policy.
(Adapted from Olive ODT Ideas for a Change, Part 5, December 1999)
Good policies express a fair and sensible way of dealing with issues. While they can be changed, no organisation should change its policies too often. They are intended to guide the work of your organisation for a reasonable length of time. Once a policy becomes organisational practice, and has been approved by the Board or governance structure, it is binding on everyone in the organisation.
Good policies express a fair and sensible way of dealing with issues. While they can be changed, no organisation should change its policies too often. They are intended to guide the work of your organisation for a reasonable length of time.
A good financial policy:
- Is fair
- Meets legal requirements
- Is comprehensive (covers all likely situations) Is realistic and can be implemented
- Is affordable.
CIVICUS: World Alliance for Citizen Participation is an international allianceestablished in 1993 to nurture the foundation, growth and protection of citizen actionthroughout the world, especially in areas where participatory democracy and citizens’freedom of association are threatened. CIVICUS envisions a worldwide community ofinformed, inspired, committed citizens in confronting the challenges facinghumanity.
These CIVICUS Toolkits have been produced to assist civil society organisationsbuild their capacity and achieve their goals. The topics range from budgeting,strategic planning and dealing with the media, to developing a financial strategy andwriting an effective funding proposal. All are available on-line, in MS-Word and PDFformat at www.civicus.org and on CD-ROM.