Discussion: role of the governing board

  

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Most of the work described in your reading this week is central to the executive management roles of the organization, but the board needs to be engaged in the appropriate way at the appropriate times in financial management and accounting. Particularly, the board needs to be involved in obtaining the information needs of those within the company. In addition, the board needs to provide the organization’s financial statements for external stakeholders.

For this Discussion, use the information in your Learning Resources and outside sources when justifying your responses to the Discussion questions.

By Day 3

Post your analysis of the role of a governing board with regard to the financial management accounting processes. Explain where and how the board should be involved in these financial processes. Justify your response.

Renz, D. (Ed.). (2010). The Jossey-Bass handbook of nonprofit leadership and management (3rd ed.). San Francisco, CA: Jossey-Bass.

· Chapter 22, “Financial Management and Accounting”

· Chapter 23, “Risk Management”

Blackwood, A., & Roeger, K. (2011). Revoked: A snapshot of organizations that lost their tax exempt status. Urban Institute. Retrieved from http://www.urban.org/UploadedPDF/412386-Organizations-that-Lost-their-Tax-ExemptStatus.pdf

Tigas, M., & Wei, S. (2015). Nonprofit explorer: Research tax-exempt organizations. ProPublica. Retrieved from https://projects.propublica.org/nonprofits/ 

Hodge, M. M., & Piccolo, R. F. (2011). Nonprofit board effectiveness, private philanthropy, and financial vulnerability. Public Administration Quarterly, 35(4), 520–550. 

Note: Retrieved from Walden Library databases.

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