Sarbanes-Oxley for Nonprofit Boards / Edition 1

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Overview

Within the past three years, the nonprofit board has increasinglybeen held under the microscope of public scrutiny. The Grassleyhearings of 2004 and 2005 and the publicity of high-profilescandals at organizations such as the American Red Cross and theJames Beard Foundation have informed the American public—andlawmakers at federal and state levels—that scandals and fraudare no longer exclusive to the Enrons of the private sector.Nonprofit boards are feeling the heat and are being heldaccountable for the actions of their charities.

Sarbanes-Oxley for Nonprofit Boards shows your nonprofit boardand its leadership how to implement Sarbanes-Oxley (SOX)requirements and best practices into your organization as well asmake sense of what is expected in this new environment. With anemphasis on raising your nonprofit's standard of performance,author and nonprofit specialist Dr. Peggy Jackson skillfullyexplains how to leverage the power and value of SOX requirementsand best practices to move your nonprofit's board toward a higherquality of governance. Forms and checklists accompany thediscussion, for a user-friendly presentation.

Valuable for both large and small nonprofits, Sarbanes-Oxley forNonprofit Boards presents proactive methods for intervention anddiscusses:

  • Why nonprofit boards have difficulty in adjusting totwenty-first-century expectations
  • SOX as a cure for "LYBATD" ("Leave Your Brains At The Door")syndrome
  • Some clues to interpreting a board's culture
  • Other clues to observing dysfunction
  • How to jump-start your board to a higher level ofproductivity
  • The difficult discussion: talking to senior management, staff,and volunteers about fraud
  • Factors that promote fraud
  • How to scale SOX best practices in small nonprofits

Unflinching in describing the source of dysfunctions withinnonprofits,this practical guide shows nonprofit board members,prospective board members, and other nonprofit educationalorganizations, foundations, and philanthropic groups the best waysto rehabilitate their nonprofit's organizational profile and gain acompetitive advantage in today's business environment.

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Product Details

  • ISBN-13: 9780471790372
  • Publisher: Wiley
  • Publication date: 8/4/2006
  • Edition description: New Edition
  • Edition number: 1
  • Pages: 208
  • Sales rank: 837,376
  • Product dimensions: 6.04 (w) x 9.59 (h) x 0.85 (d)

Meet the Author

PEGGY M. JACKSON, DPA, CPCU, is a consultant and nationallyrecognized lecturer in risk management, business continuityplanning, and Sarbanes-Oxley compliance. She is a principal withAdjunct LLC and a founding partner of the Fogarty, Jackson &Associates Consulting Group in San Francisco, California. Dr.Jackson has coauthored several books published by Wiley, includingManaging Risk in Nonprofit Organizations, Sarbanes-Oxley forNonprofits, and Sarbanes-Oxley and Nonprofit Management: Skills,Techniques, Methods. She divides her time and consulting practicebetween her homes in the San Francisco Bay Area and the WashingtonDC metro area.

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Table of Contents

Acknowledgments.

Preface.

About the Author.

Chapter 1. History and Legislative Background of theSarbanes-Oxley Act of 2002 and State Nonprofit AccountabilityLegislation.

Chapter 2. Moving Nonprofit Governance into the Twenty-FirstCentury.

Chapter 3. Leveraging Sarbanes-Oxley Requirements and BestPractices to Move our Board to a Higher Level of Performance.

Chapter 4. SOX as a Cure for the "Leave Your Brains at the Door"Syndrome.

Chapter 5. Moving the Board Forward: InterventionTechniques.

Chapter 6. Start at the Beginning.

Chapter 7. Establishing a Platinum Standard for Governance.

Chapter 8. SOX and the really Small Nonprofit Board.

Appendix A. Letter from Senator Grassley to the Acting Chair ofthe American University Board of Trustees.

Appendix B. Whistleblower Protection Policy.

Appendix C. Risk Management Plan and Business ContinuityPlan.

Appendix D. Technology Policy.

Appendix E. Review of Internal Controls Report andRecommendations.

Appendix F. Board of Directors-Governance Profile andPerformance Expectations.

Appendix G. Conflict-of-Interest Policy.

Appendix H. Code of Ethics for Board and Senior Management.

Appendix I. Bibliography.

Index.

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