WHO IS ACCREDITED?

Private Organization Accreditation

CSS Healthcare Services provides Community based health services to the young, the elderly and to Individuals with Developmental Disability. Founded in 1997, we have the ability to offer a variety of quality community-based services to our clients, which has greatly contributed to our growth and success.
read more >>

ORGANIZATION TESTIMONIAL

Domestic Violence Intervention Services, Inc.

Donna Mathews, Associate Director

Becoming accredited and maintaining our accreditation through COA has helped us increase our professionalism and thereby provide better services to domestic violence, sexual assault, stalking, and dating violence survivors.
read more>>

Purpose

The nonprofit organization’s financial accountability and viability are achieved through the application of sound financial management practices that accord with legal and regulatory requirements.

FOC
FIN 2: Internal Control Environment

The organization establishes an internal control environment that promotes ethical financial management and includes mechanisms for: 
  1. review and oversight by the governing body’s audit committee; 
  2. conducting ongoing monitoring of the effectiveness of internal control policies and procedures; 
  3. management review by more than one individual; 
  4. assuring that management directives are carried out
  5. prevention of error, mismanagement, or fraud; 
  6. safeguarding and verification of assets; 
  7. segregation of duties to the extent possible; and
  8. governing body or designated committee approval of unanticipated financial transactions that have a significant impact.

Rating Indicators
1
The organization's practices reflect full implementation of the standard.
2
Practices are basically sound but there is room for improvement; e.g.,
  • Two of the elements are not fully addressed.
3
Practice requires significant improvement; e.g.,
  • Three elements are not fully addressed or one element is not addressed at all; or
  • An internal control manual is not present, but procedures loosely exist for some of the elements.
4
Implementation of the standard is minimal or there is no evidence of implementation at all; e.g.,
  • Fraudulent practices or serious financial mismanagement has occurred have occurred, and problems have not been remediated; or
  • Four or more elements are not fully addressed, or at least two elements are not addressed at all.

Table of Evidence

Self-Study Evidence On-Site Evidence On-Site Activities
    • Internal financial control policies and procedures
    • Governing body/audit committee minutes
    • Interview:
      1. Governing body audit and finance committee members
      2. CEO/CFO
Copyright © 2019 Council on Accreditation. All Rights Reserved.  Privacy Policy and Terms of Use