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| Format: | Recurso educativo Open Access |
|---|---|
| Language: | en |
| Published: |
1968
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| Subjects: | |
| Online Access: | https://eric.ed.gov/?id=ED057835 |
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Table of Contents:
- Self-Study and Evaluation Guide; Section C-2; Financial Accounting and Service Reporting. Accreditation (Institutions) Agencies Blindness Community Services Guides Library Services Methods Self Evaluation Standards Visual Impairments In determining standards to judge an agency's performance in meeting its responsibilities to the public, two fundamental factors must be taken into consideration: (1) standards for financial accounting and service reporting must be formulated in the knowledge that variations among agencies will necessarily give rise to variations in applicability of the standards and (2) standards contemplating the discharge by community agencies of their responsibilities for management accountability and disclosure must be primarily relevant to the sole purpose for which such agencies exist: to serve people. The standards presented are organized around six key questions; Will they provide: (1) an adequate body of historical, quantitative facts; (2) adequate internal controls; (3) adequate administrative control and reasonably effective financial planning; (4) a sound basis for determining overall program costs; (5) the necessary service statistics and (6) will they enable the agency to meet its responsibilities for full and meaningful public disclosure of its finances and operations? (Other sections of this guide are available as LI 003342-003344 and LI 003346 through LI 003351). (Author/NH)