ACKNOWLEDGMENTS: Ghana Country Team (GCT) Opportunities Industrialization Centers International (OICI) CARE International US Agency for International

Development (USAID), Governance Team Ghana Association of Private Voluntary Organizations in Development (GAPVOD) Pan African Organization for Sustainable Development (POSDEV) Center for Democratic Development (CDD) Action Aid International Ghana Members of Standards Commission (list on www.posdev.org) Donors: InterAction American Council for Voluntary Action Commonwealth foundation

Special thank you to the West African Civil Society Institute for publishing the Standards.

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35.An NGO/CSO will seek to dialogue and cooperate with Government and Intergovernmental agencies where such cooperation would be both appropriate and mutually-beneficial and could increase the NGOs/CSOs effectiveness in dealing with issues and priorities in line with its mission objectives.

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CHAPTER X: PARTNERSHIP AND COLLABORATION NGOs/CSOs acknowledge that cooperation with the Government, Intergovernmental agencies, and funders may be beneficial in advancing their mission-related objectives. They also acknowledge that there are often circumstances that would advocate that they partner with each other. Such collaboration for the common good may reduce duplication of services, allow the pairing of diverse strengths and resources and promote effectiveness in tackling priorities. NGOs/CSOs therefore affirm that in partnering with each other they will:32.Collectively define the respective roles and operate on the basis of mutually-accepted guidelines and ensure that all members participate in all critical decision making in the partnership. While ensuring that there are agreed forms of decision-making (e.g. consensus, majority, supermajority, etc) that reflect the comparative strengths of the participants. 33.Recognize and honour their obligation to be accountable to the partnership and each other; periodically assess each other's performance and monitor their collective achievements; and share all monitoring, evaluation and program reports that are considered relevant to the partnership activities/project. Share all technical/sectoral information and knowledge available to them to advance the partnership. . Relationship with other Government Agencies and Intergovernmental Bodies 34.An NGO/CSO will enter into a partnership agreement with a Government or Intergovernmental body only when it is beneficial to the achievement of the NGOs/CSOs objectives and does not compromise the independence or autonomy of the organization. 25

will always treat beneficiaries with utmost respect, will be current and will accurately portray the Mission and Objectives of the NGO/CSO 29. To ensure that projects foster participation and benefits for both women and men, there will be Gender Mainstreaming and elements of Gender Awareness will be integrated into each stage of a project's activities, from planning and review to implementation and evaluation.

Content Page
INTRODUCTION/BACKGROUND ADMINISTRATION OF THE STANDARDS ROLES AND RESPONSIBILITIES OF THE - PAGE 7 - PAGE 8

CHAPTER IX: PUBLIC AFFAIRS AND PUBLIC POLICY NGOs/CSOs provide an important vehicle through which individuals organize and work together to improve their communities. When consistent with its mission and purpose, a non-profit should represent the interests of the people it serves through public education and public policy advocacy, as well as by encouraging board members, staff, volunteers and constituents to participate in the public affairs of the community. Public Policy Advocacy 30.Nonprofits that engage in advocacy should have a written policy defining the process by which the organization determines positions on specific issues. Public Education 31.Nonprofits should ensure that any educational information provided to the media or distributed to the public is factually accurate and provides sufficient contextual information to be understood.

STANDARDS COMMISSION SECRETARIATE DEFINITION OF TERMS CHAPTER I CHAPTER II CHAPTER III CHAPTER IV CHAPTER V CHAPTER VI CHAPTER VII CHAPTER VIII : LEGAL : GOVERNANCE : CONFLICT OF INTEREST : FINANCIAL ACCOUNTABILITY : RESOURCE MOBILISATION : NGO/CSO AUTONOMY : HUMAN RESOURCES

- PAGE 9 - PAGE 10 - Page 11 - Page 14 - Page 15 - Page 16 - Page 17 - Page 20 - Page 20 - Page 21

: NGO/CSO WORK OR ACTIVITIES - Page 23

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CHAPTER VIII: NGO/CSO WORK OR ACTIVITIES In undertaking its programs or rendering its services, an NGO/CSO will act with the utmost professionalism and treat the people they serve with respect regardless of age, gender, religion, and ethnicity, social or economic status. 25.NGOs/CSOs must be vigilant in conducting their business. No NGO/CSO will knowingly partner, collaborate or act as a conduit for any local, foreign or international entity that seeks to provide sponsorship or resources of any kind whether financial, educational, material, medical etc that will prove detrimental to the interests of the Ghanaian people, individually or as a whole. Any NGO/CSO with confirmation of such objective or intention will desist from any further partnership or collaboration, and where applicable, will make an official report to the law enforcement agencies. 26.NGOs/CSOs will ensure participation of their target population in planning the various stages of the project cycle and will consult target communities and involve them to the greatest extent possible in the implementation and evaluation of projects that affect them, along with periodic impact assessments of their activities. 27.NGOs/CSOs will prioritize capacity-building for the most vulnerable sections of Ghanaian society including the very poor, the aged, the disabled and infirm, minorities, women, and children to encourage self-reliance. Generally, and in furtherance of broader development ideals, NGOs/CSOs will ensure that their projects and programmes contain components of skills transfer, capacity building and strengthening, especially in regard to human development. 28.Any publicity and marketing materials used by an NGO/CSO will not mislead the targeted audience, whether intentionally or otherwise. Such materials 23

INTRODUCTION/BACKGROUND c. The right to receive equal pay for equal work, freedom to form or join a union and have reasonable working hours. d. The opportunity to be trained and retrained for skills development. e. The protections granted to women workers particularly those pregnant or nursing such as the right to maternity leave and limitations on night work and overtime. f. The right to fair termination of employment. g. The organization will have policies to address complaints and prohibit retaliation against whistleblowers. 22.The management, employees and volunteers of an NGO/CSO will be selected for being persons that are committed to the achievement of the declared Mission of the organization and will be guided by the leadership to competently and professionally perform the responsibilities they have agreed to assume. 23.NGOs/CSOs will strive to increase the number of women where they are under-represented in senior decision-making positions at its Headquarters and in the field, on Councils/Boards of Directors, and in respect of Advisory Groups. 24.To improve NGO/CSO effectiveness, gender sensitization will be fully integrated into NGOs/CSOs human resource development programs for staff at all levels to improve NGOs/CSOs effectiveness and to promote non-discriminatory working relationships and respect for diversity in work and management style. 22 7 The scope of work, the numbers and influence of NGOs/CSOs have expanded considerably in Ghana, leading to the recognition of this sector as an unavoidable partner in the socio-economic development of the country. As societies in Africa undergo social, economic and political transformation NGOs/CSOs are being challenged to remain relevant and responsive to the needs of the people they serve and to convincingly make their impact and contributions felt by the wider citizenry. The expansion of this sector has brought in its wake some degree of mistrust among the key stakeholders: international NGOs, local NGOs, the Government, international donors, and the larger public. Each group has had occasion to impugn the integrity of NGOs and CSOs and have questioned the relevance and contribution of the sector to national development. The criteria and basis for judgment is not clear but the negative perception has no doubt impacted negatively on the sector. In light of this, it has become necessary for the community of NGOs and CSOs to commit to the principle of selfregulation, subscribe to some standards of operation, and establish an ethical code of conduct which members of the community will agree to and comply with.

ADMINISTRATION OF THE STANDARDS The Administration of the Standards is broken up into seven steps listed below and are designed to apply to any NGO, regardless of size, level of structural and operational sophistication, or sectoral focus. 1. Application - NGO/CSO voluntarily submit application to the Secretariat (POSDEV) to be admitted to the standards peer review. The Secretariat reviews the application and sends out the; Secretariat sends the organization all of the information on the Standards Project so that the organization can do a self-assessment 2. Self-assessment - a thorough self-assessment is mandatory before the next step in the process can take place. 3. Peer Review - the volunteering organization selects a peer reviewer and the Standards Commission selects two additional peer reviewers (the system will not allow two NGOs to review each other). All three peer reviewers are briefed on th Standards Project and the methodology of the assessment and sign a confidentiality agreement prior to the peer review assessment. The peer review takes place over 2-3 days on site of the organization being reviewed by the three peer reviewers and facilitators from the secretariat. Once the assessment is completed, the peer reviewers sign the final report and submit it to the secretariat for review and then to the organization that was reviewed. 4. Standards Commission - Review Report to award certification if the Standards Commission decides that the organization passed based on the results of the peer review process, NGOs will receive a compliance seal valid for three years awarded by the Standards Quality Control Board (the seal is 8 Government or Intergovernmental agency or act as an instrument of any Multi-Lateral Aid Organization, Local Government or foreign Government policy. In the case in which an NGO/CSO is specifically established for political and legislative activities, it will at all times operate within the limits of its Mission and stated objectives. At no time will an NGO/CSO adjust its policies or non-partisan nature for political gain.

CHAPTER VII: HUMAN RESOURCES All NGOs/CSOs will support non-discriminatory employment practices and relationships, and uphold the principles of gender balance within the organizational strata. An NGO/CSO will establish its own Staff Performance Appraisal Guidelines with which management, employees and volunteers will comply in undertaking their respective responsibilities. Monitoring, Appraisal, Reward/Disciplinary measures will be prescribed for ensuring quality standards delivery on the part of staff. 21.In respect of employees, NGOs/CSOs will abide by all applicable laws and regulations relating to employee rights and benefits including the Labour Act 2003, Act 651. These include: a. The right to a written contract of employment where the worker is employed for a period of six(6) months or more or for a number of working days equivalent to six months or more within a year. b. The rights of employees to work in a safe and satisfactory environment.

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CHAPTER V: RESOURCE MOBILISATION 17.An NGO/CSO will only accept funding that is: a) Consistent with its current Mission, b) Does not compromise its core principles and c) Does not restrict its ability to address relevant issues freely, thoroughly and objectively. 18.NGOs/CSOs will be truthful in all of their appeal for funding. All appeals need to be clearly explained to donors, detailing where their funds are going and how they will be used (e.g.. to what projects, beneficiaries, communities). 19.Funding or resources from private, public, local or foreign sources allocated/granted to an NGO/CSO will be directed and applied to specific and approved goals in the most efficient method through good managerial and professional practices. Also funds that are slated to be applied to specific NGO/CSO projects will not be utilized for other activities unless previously agreed upon by the Funder(s). revocable if the annual compliance assessment reveals noticeable backsliding) 5. Publicize on website - organizations awarded a certificate/seal will be listed on the POSDEV website as having met the standards 6. Mini Annual Review - each year the organization will undergo a mini review to make sure that they have addressed any concerns the reviewers/commission may have had 7. Renewal after three years - after three years, the organization would need to apply for a full peer review again to renew their certification for the next three years. ROLES AND RESPONSIBILITIES OF THE STANDARDS COMMISSION The independent Standards Quality Control Board/Commission is made up of 15 proven NGO managers who are voluntarily serving for a three year term. The Commission is charged with approving the selection of 2 NGOs to complement the organization's selected peer reviewer to ensure the quality of the process. Based on results of review, the Commission will award the compliance seal. Also it will commission random annual audits of organizations in compliance. The team will also act as an arbitration body when disagreement arises from a peer review.

CHAPTER VI: NGO/CSO AUTONOMY An NGO/CSO will be an autonomous body in itself. Its policies, vision, and activities will not be solely determined by any For-profit Corporation, Funder, Government, Government official, political party, or other NGOs/CSOs. 20.An NGO/CSO will govern itself autonomously, according to whatever Governance Structure it selects for itself and will be equipped to control its own activities. The mandated affairs of an NGO/CSO will not be part of, or be controlled by any 20

SECRETARIAT POSDEV has managed the Ghana Country Team (GCT) since 2004 and is the interim secretariat for the Standards Commission. The mission of POSDEV is to build an alliance of African NGOs committed to the empowerment of local grassroots movements as the driving force for attaining self-reliant sustainable development and social justice in Africa POSDEV's current focus is to support the development of a well-defined and more effective NGO/CSO sector in Ghana, which is accountable to the public and stakeholders and contributes effectively to the development agenda for poverty reduction. Safeguards against financial impropriety (such as policies for signing cheques), and so forth. 15.NGOs/CSOs will ensure compliance with the Internal Revenue Act 2000 (Act 592) and the Social Security Law, Act 247, 1991 in terms of payment of PAYE and SSNIT contributions for staff. 16.The Internal Control procedures of NGOs/CSOs will incorporate safeguards against financial impropriety (e.g. limiting the ability of a person to issue a cheque to him/ herself, such as requiring a countersignature on a cheque). NGOs/CSOs will be diligent and vigilant in accounting for the funds they receive from Funders, preparing and submitting the appropriate financial budgets and planning reports on time and to quality standards. They will also consistently monitor and report financial activities relating to approved budgets, and regularly submit bank reconciliation and other periodic statements and reports to the satisfaction of the Funder. Regular and accurate financial records will be kept and such financial records and related documents will be open and available for reasonable scrutiny by all interested parties.

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DEFINITION OF TERMS 11.NGOs/CSOs will practice sound financial management and will comply with all applicable statutory and reporting requirements. In accordance with the Companies Code, 1963, Act 179, all NGOs/CSOs will: a) Keep proper books of accounts on all sums of money received and expended. b) Record its assets and liabilities as well as maintain an account for all property acquired for use. 12.Periodic and Annual audits of the NGOs/CSOs activities will be duly conducted by an independent Certified Accountant, who can certify that the organization is operating legally and according to generally-accepted accounting practices. Also financial records and related documents will be open and available for reasonable scrutiny by all interested parties to ensure proper accountability. 13.The Governing Body of an NGO/CSO, namely the Council/Board of Directors, holds ultimate fiscal responsibility for the organization and members will understand the organization's financial statements and reporting requirements. The annual budget of an NGO/CSO is to be approved by the Governing Body, and will outline projected expenses for program activities, fundraising, and administration. The NGO/CSO will operate in accordance with that budget. 14.An NGO/CSO will have established financial policies, suitable for the size of the organization, regarding the receiving and disbursement of financial resources, investment of assets, purchasing practices, internal control procedures that 18 Standards Code: A shared set of norms, rules of behaviour and principles that standardize conduct, action and behaviour. NGO/CSO: A non-governmental, non-partisan, voluntary, and independent organization or association formed for the promotion of public benefit and national development, and registered under the laws of the Republic of Ghana. For the purposes of this Standards Code, the term NGO/CSO also includes Trusts and Non-Profit Organizations.

PURPOSE AND OBJECTIVES OF THE STANDARDS CODE THIS STANDARDS CODE seeks to: ! Demonstrate that the NGO/CSO community is able and disposed to voluntary self regulation, ! Ensure transparency, accountability and good governance in the operation of NGOs/CSOs by voluntary self-regulation, ! Provide the basis for institutional learning and set up guidelines for the adoption of structures and systems that help organizations mature and behave responsibly and transparently ! Enable the NGO/CSO sector to remain relevant and responsive to the needs of the Ghanaian people, ! Assist NGOs/CSOs in remaining compliant with the provisions and dictates of their own Constitution under which they are registered, ! Improve the quality and sustenance of services provided by NGOs/CSOs to the Ghanaian public, Improve the relationships and linkages between NGOs/CSOs and various stakeholders including the 11

Government of Ghana and the private sector, and to encourage the development of mutually-beneficial strategic partnerships.

disclosure will neither preclude nor imply impropriety unless there is just cause. 10. NGOs/CSOs will have a written Conflict of Interest policy. The policy should be applicable to the members of the Council/Board of Directors, management, staff, and volunteers who have significant independent decision-making authority regarding the resources and programs of the organization. The policy should a. Identify the types and conduct or transactions that raise conflict-of-interest concerns, b. Set forth procedures for disclosure of actual or potential conflicts, c. Ensure the signing of a conflict of interest statement, d. Provide for review of individual transactions by the uninvolved members of the Council/Board of Directors. e. Board members and employees should absent themselves from discussions or abstain from voting or otherwise participating in a decision on any issue in which there is a conflict of interest.

PREAMBLE We NGOs/CSOs operating in communities in Ghana for the welfare of Ghanaians, affirm to strive to abide by this set of principles and recognize:a) That NGOs/CSOs play a singular role as significant agents of social change, human development and democratic governance in Ghana. b) That the preservation and protection of public confidence in the commitment of NGOs/CSOs to the fundamental values of integrity, transparency, accountability, good governance and rule of law, is essential. c) That, NGOs/CSOs must foster trust and goodwill with the members of the public that they serve, as well as with the larger society. d) The respect for the universal principles of human rights and democratic governance that are widely acknowledged and accepted. We also affirm that we will support:e) The promotion of peace and justice through programmes that foster economic, social and political development. f) The enhancement of national development through the harnessing of financial, material and human resources in support of social and economic development. 12

CHAPTER IV: FINANCIAL ACCOUNTABILITY NGOs/CSOs will have proper financial and legal procedures in place, not only in accordance with statutory law, but also as a measure of safeguarding the integrity of the NGO/CSO. They will also serve to assure funders, members, and the general public that investments in the organization are safe and being applied to the purposes for which they were acquired. 17

objectives. These include the formation of rules regarding the selection and organization of Council/Board of Directors and procedures for appointing and electing their officers. The Plan will also set out its Governance Structure and how authority will be delineated between the Council/Board of Directors and Management. The Governance Structure of an NGO/CSO will be so designed as to ensure that its activities are in line with its defined Vision and Mission Statement. The said Vision and Mission statement will be referenced and reviewed periodically, to ensure that all activities, programmes and projects of the NGO/CSO are appropriately aligned with it.

g) The opportunities that transform the conditions that perpetuate poverty, deprivation, powerlessness and ignorance in Ghana. h) The promotion of citizen participation in development, policy thinking, dialogue and consensus building. We also uphold the following principles:i) NGOs/CSOs work together to promote an enabling environment that respects the protection and sustenance of the principles of freedom of speech, freedom of expression and of conscience. j) In advancing their cause and/or championing their objectives, NGOs/CSOs will not engage in or condone the use of violence or any actions that pose danger to human life, property or security. k) NGOs/CSOs will not tolerate intimidation, terrorism, corruption, bribery, financial impropriety or other unlawful and/or criminal transaction or activity as would be defined by International Conventions, and the Ghanaian Criminal Code, 1960 Act 29.

CHAPTER III: CONFLICT OF INTEREST NGO/CSO management, staff or volunteers shall not place themselves in a position in which their professional duties conflict with their personal interests and/or duties to other persons. This will include instances where private business and political interests appear to interfere with the objective exercise of professional judgment. The best interests of the local individuals, groups and communities that NGOs/CSOs serve must always be upheld above organizational gain or undue personal profit. 9. Council Members/Directors of NGOs/CSOs in particular, but also managers, staff and volunteers, will disclose all potential and actual conflicts of interest; including any institutional affiliation, business or political interests that might possibly give rise to a conflict-of-interest situation (such as sitting on a Council/Board of Directors of or, otherwise being associated with another NGO/CSO with competing goals and missions or, being related in any way with an actual or potential supplier of goods and services or recipient of grant funds). Such 16

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STANDARDS FOR EXCELLENCE FOR NONGOVERNMENTAL ORGANIZATIONS AND CIVIL SOCIETY ORGANIZATIONS IN GHANA CHAPTER I: LEGAL 1. NGOs/CSOs should legally register in accordance with laws and regulations as prescribed and in the format laid out by the Companies Code of Ghana, 1963, Act 179. NGOs/CSOs in this regard will comply with Section 17 and Table B in the Second Schedule of the Companies Code and will deliver to the Registrar General's Department, the NGO/CSO Regulations which set out the purpose of the NGO/CSO, and the duties, rights and powers of its members accordingly. All changes in character or composition (such as name alterations, registered office/address, Constitution and names of members of its Council/Board of Directors) are filed at the Registrar General's Department. 2. NGOs/CSOs will also comply with statutory and prescribed financial reporting requirements, in particular the filing of annual reports with the Registrar General's Department. 3. NGOs/CSOs will at all times have a registered office and physical address that publicly displays its complete name. 4. NGO/CSO will not carry out its purposes and objectives with the aim of making profits, as prescribed under Section 10 of the Companies Code 1963, Act 179.

CHAPTER II: GOVERNANCE All NGOs/CSOs will be governed fairly, impartially and responsibly by its Council/Board of Directors whose members will be guided by the principles of good governance, and democratic values and ideals in the performance of their roles. 5. In accordance with the dictates of the Companies Code, 1963, Act 179, all NGOs/CSOs will have a Council/Board of Directors of not less than two members and a Secretary. Nothing in the law however precludes an NGO/CSO from having more than two members on its Council/Board of Directors. There will be clear evidence of the input of the Council/Board of Directors in the activities of the NGO/CSO. 6. NGOs/CSOs will establish procedures for appointing and electing their officers, and will clearly define the respective roles to be performed by such officers who will duly comply with the dictates of those roles. NGOs/CSOs will have their Council/Board of Directors composed of volunteer members who will not place themselves in a position in which their professional duties conflict with their personal interests and/or duties to other persons. 7. As a body, an NGO/CSO will strictly abide with the Governance provisions set out in its Constitution as duly approved and registered under statutory law and will deploy best management practices in its internal organization and administration. 8. NGOs should have statutes and/or bylaws that clearly spell out the plan of governance that best allows it to fulfil its mission, while reflecting the core values and cultural standards of the organization. The Plan of Governance will establish guidelines for managing the organization in order to achieve its

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