WHO IS ACCREDITED?

Private Organization Accreditation

White's Residential & Family Services is Indiana's largest social services agency offering accredited and comprehensive residential, foster care, independent living, adoption, and home-based services.
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VOLUNTEER TESTIMONIAL

Judy Kay, LCSW

Volunteer Roles: Peer Reviewer; Team Leader

In administration for 22 of 24 years at Child Saving Institute, a COA-accredited not-for-profit child welfare agency in Omaha, Nebraska. Retired approximately two years ago, I moved to Tucson, Arizona, where I advocate for children's rights as a Court Appointed Special Advocate (CASA) volunteer to three young children.
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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.

FIN 8: Payroll

Payroll practices comply with federal and state wage and hour laws.

Rating Indicators
1
The organization's practices fully meet the standard, as indicated by full implementation of the practices outlined in the FIN 8 Practice standards.
2
Practices are basically sound but there is room for improvement, as noted in the ratings for the FIN 8 Practice standards.
3
Practice requires significant improvement, as noted in the ratings for the FIN 8 Practice standards.
4
Implementation of the standard is minimal or there is no evidence of implementation at all, as noted in the ratings for the FIN 8 Practice standards. 

Table of Evidence

Self-Study Evidence On-Site Evidence On-Site Activities
    • Payroll procedures
    • Annual reconciliation reports
    • Interview:
      1. Payroll staff
      2. CFO

  • FIN 8.01

    Payroll practices include: 
    1. review and approval of payroll expenditures, including time and overtime records; 
    2. documentation of changes in time and overtime records; 
    3. authorization of payment for new hires and severance for terminations; 
    4. oversight for mandatory deductions and pay rates; 
    5. separation of payroll funds; and 
    6. timely deposit of withholding taxes.

    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.,
    • A few minor record-keeping omissions exist, but general practice and procedural expectations require written authorization regarding payroll actions.
    3
    Practice requires significant improvement; e.g.,
    • The chief financial  officer or designee frequently fails to review payroll expenditures; or
    • Written authorization regarding time and overtime records, hiring, terminating, and other personnel actions are lacking in a significant number of cases.
    4
    Implementation of the standard is minimal or there is no evidence of implementation at all.

  • FIN 8.02

    The organization assures annual reconciliation of gross pay, FICA withheld, and employer FICA with Federal Forms W-2, and the general ledger.

    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.,
    • Practices conducts complies with wage and hour laws except on isolated occasions, and errors are immediately corrected as necessary.
    3
    Practice requires significant improvement; e.g.,
    • The organization does not seek legal counsel with respect to its payroll practices and several practices do not comply with applicable wage and hour laws.
    4
    Implementation of the standard is minimal or there is no evidence of implementation at all.
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