JANIC Accountability Self-Check (ASC) 2021

2023 Feburary

Accountability Self-Check (ASC), a self assessment tool developed by JANIC in 2008 with aim to enhance accountability efforts by NGOs/CSOs to gain trust of beneficiaries, supporters, and the general public. Through supporting individualNGOs/CSOs to conduct ASC2021, the latest version, JANIC aim to meet the philosophy, values, and action guidelines set forth in the JANIC Charter adopted by the JANIC General Assembly in June 2020.
Since 2014, Japan Platform made it one of requirements to member NGOs to conduct latest version of ASC.
指 針 (○必須項目 ☆強化項目)

Criteria (○Mandatory ☆To be reinforced)

指針のチェックポイント

実現している 実現していない
Achieved Not achieved

Points to check when making decisions

Organizational Management Criteria
VisionOrganization,Roles,Management

1○ The purpose (principle, mission, etc.) of the organization is clearly stated.

・The purpose of the organization stipulated in its Constitution, etc. is clearly stated on informative materiels available
to the general public such as website, SNS, prospectus, brochures and annual reports.

2○The jurisdiction, responsibility, and role of the organization’s componentsare clearly stated.

・The authority and responsibility of the highest decision-making body, auditors, executive director, and each executing
body is clearly defined in the relevant documents.

3☆

・Decision-making rules are in place.
Procedures of the decision-making of organization’s management are clearly ・The procedures of decision-mekaing are clearly stated in the division of duty rules, meeting procedures, etc.
stated.
・If ICT softwares are used in workplace for organizational management, the decision-making procedures for usage ofICT softwares are developed and in place.

4○

The contents and process of decision-making are shared by all staffmembers.

・The contents and the background of decisions made in the organization's decision-making bodies (General Assembly,Board Meeting, etc.) are reported at staff meetings and other occasions, and its minutes and other relevant
documents are availabe to staff members.

5○

The job performance of the board members and the organization’s financial
situation are audited.

・The statutory auditors audit both the activities of the board members and the financial situation of the organization,and record their opinions in the audit report.

6○Intermediate and long term strategy for achieving the purpose of theorganization is formed.

・The strategic plan clearly states not only the course of plan but also, the organizational management and funding
policy.

7○ The implementationof the intermediate and long term strategy is monitored.

・The implementation status of the strategy can be verified in project reports and meeting minutes of board meetingsor staff meetings, etc.

8

☆ Environment-friendly, energy and resource saving activities are in place.

・Documents describing goals and efforts toward energy saving, resource saving purchase and reduction of resource
consumption in office are developed and in place.

9☆ The gender diversity in the organizatoin management is addressed.

・There exist guidelines and policies of the organization that take into account the diversity of all stakeholders related
to the organization (including executives and employees, volunteers, and beneficiaries of projects).

10○The prohibition of sexual exploitation, abuse, and harassment is clearlystated; the rules, regulations and reporting systems have been establishedto prevent it from occuring and to respond when it occurs.

・Rules and systems regarding the prohibition, prevention, and appropriate response to sexual exploitation, abuse, andharassment are clearly stated as standards of conduct for the staff and representatives of the organization.
・Policy or rules regarding the whistleblowing system are clearly stated. It includes not only the whistleblowing systembut also ensuring that beneficiaries have an opportunity to file objections to the implementation of a project.

11○Donations, grants, supplies, etc. are used for the purposes agreed withdonors.

・Project plans, financial statemetns, grant applications and other reports clarify that the objective of grant application
matches outputs of the project.

12○Measures to increase the independent revenues (member fees, donations,operational income, interest yield) are implemented.

*Independent revenue: membership fees, donations, operational income and interest yield, not including project
grants, agent service fee nor subsidies.
・Increase in the value or percentage of the independent revenue on the financial statements during the past threeyears can be verified.
・The percentage of independent revenue should aim to be 30%.

13☆

Funds and goods are fairly procured and the transparency of theprocurement process is ensured.

14○

Rules and regulations of recruitment, retirement, job description, welfare
assistance, wages, etc. of employees is clear.

15☆

In order to enable employees to perform well, opportunities of capacity
development are provided.

・Policies, plans and provisions about the capacity development of staff members are in place.
・Alternatively, there is a track record of staff training in the past three years.

16○

The friendly working environment are provided to encourage theparticipation of interns and volunteers.

・The organization provides opportunities to get engaged through websites, pumphlets and SNS.
・There is a guideline regarding the capacity development of interns and volunteers.
・There are opportunities(interviews, questionnaires, etc.) to collect voices of interns/volunteers.

17○

With recognition of importance of data management, information, including
digital data, is appropriately managed and protected.

・Rules of document management is in place.
・The accumulated information is organized and stored so as to be available to those who need it when necessary.

18○ Data is protected to prevent the loss or falsification of information.

Finances

Staff
Capacity
Development

Data
Protectionand Sharing

・Regulations regarding the procurement of funds and goods are clearly stated.
・Reguations stipulate that the organization will strive for fair procurement and will not procure through illegal orantisocial acts.
・The employment regulations and employment contracts are developed and in place in the case there are paid
employees.
・Regulations for recruitment, retirement, job description, social welfare, wages, etc. are clearly stated.

・Electronic data is regularly backed up.
・Computers and tablets which are used in workplace are protected against viruses.
・Access authority is configured and regularly reviewed.
・In the case of using ICT solutions, the contracts are manged under the name of the organization.
Sub-Total of 18 Criteria

指 針 (○必須項目 ☆強化項目)

Criteria (○Mandatory ☆To be reinforced)

指針のチェックポイント

Sub-Total
実現している 実現していないAchieved Not achieved

Points to check when making decisions

Project Implementation Criteria

19☆ Code of conduct for programme/project implementation is created.

*Code of Conduct: A summary of standards and ideas for realizing core values that are considered essential toachieve the organization's mission and vision. The document may be titled as "Action Guidelines", "Credo", "Creed","Governing Guidelines", etc.
・The organizational documents that contains relevant content to the mission and field of activities of the organization
can be confirmed.
- field of activities of the organization (e.g. "environment", "human rights", "gender", etc.),- beliefs that the organization attaches particular importance to (e.g. "local ownership", "social change", "publicawareness", etc.),- treaties, goals and standards that the organization advocates for realization (e.g. the Convention on the Rights of theChild", "Transforming Our World: The 2030 Agenda for Sustainable Development, Sustainable Development Goals(SDGs)", Sphere Handbook: Humanitarian Charter and Minimum Standards for Humanitarian Assistance")・If the organization have signed the JANIC Charter, that will be considered as achieving this item.

20☆ The process of project implementation and continuation is systemized.

・There exist manuals, handbooks and other documents explaining the process of project implementation in order toimplement, continue and handover the project smoothly.

21○ Intermediate and/or long term strategy is created for programme/project.

・Project plan states the purpose of the project, goals, approaches to achieve the goals, and direction after the project(expansion, development, transfer, withdrawal, etc.).

22

○

23

○ Project plan is drafted based on stakeholders’ feedback.

・Project plan is developed taking into consideration voices collected from stakeholders such as individuals, especiallybeneficiaries, and organizations who are directly or indirectly involved in project implementation.

24○ The contents of project plan are shared with stakeholders.

・Information is shared with stakeholders such as individuals, especially beneficiaries, and organizations directly orindirectly involved in the project.

25○ Project is implemented based on project plan.

・Project plan and project activity are consistent.

26○ The project implementation is monitored.

・Project progress, resources usage, and achievements are monitored and analyzed regularly.
・The results of monitoring are shared with stakeholders and reflected on project implementationon process.

27○Project report is created at the end of the fiscal year or at the completion ofproject.

28○・Evaluation is conducted at the completion of project for single-year projects and at the end of the year for multi-year
The evaluation is conducted at the end of the fiscal year or at the completion projects.
of project.
・Evaluation items include goal attainment, outcomes, efficiency, relevance, sustainability, contribution of thestakeholders, and lessons learned.

29○

The contents of the evaluation and project report are shared withstakeholders.

GeneralPlanning

Implementati
onandMonitoring

Evaluation
andReporting

Annual or multi-year project plan is created based on intermediate and/orlong term strategy.

・Project plan is developed annually or based on the project period.
・Project plan states the purpose of the project, goals, approaches to achieve the goals, necessary resources and its
procurement method.

・Project report is created at the completion of project for single-year projects and at the end of the year for multi-yearprojects.
・Project report includes information on project implementation, achievemenst and resource usage.

・Information is shared by individuals, especially beneficiaries, and organizations directly or indirectly involved in theproject.
Sub-Total of 11 Criteria

指 針 (○必須項目 ☆強化項目)

Criteria (○Mandatory ☆To be reinforced)

指針のチェックポイント

Sub-Total
実現している 実現していないAchieved Not achieved

Points to be Verified for the Criteria

Accounting Criteria
30○ Rules for the accounting process of the organization are clearly stated.

・There is a written accounting regulation or equivalent document, describing detailed accounting process including
accounting principles, accounting titles and types of accounting.

31○ Accurate account book is created for all financial records.

・There are journals, general ledgers and other relevant documents.
・In case of using an accounting software, check the documents on the system.

32

○33

○ Receipts for incomes and expenditures are appropriately sorted and stored.

・All evidential documents such as receipts are filed in chronological order.
・Evidential documents can be searched based on books.
・Evidential documents are stored for more than seven years or for the period agreed with funder/donor.

34○ Account manager and accounting staff are assigned separately.

・Account manager (Executive Director, etc.) who approves payment and accounting staff who handles cash areseparate.
・When the Executive Director is concurrently the account manager and the accounting staff, a board member incharge of finance checks the account regularly.

35・ There are records of approvals such as signatures and seals of those who have approval authority on slips, payment
request forms, expenditure inquiries and other relevant documents.
Payments are made in cash or by bank transfer only after receiving approval○・If approval is given by electronic means, the exchange is recognized as a record of approval.
from an appropriate person with authority.
(the exchange means a request for approval from the applicant by e-mail and a reply from the person authorized toapprove)36

In regards to cash and deposit, the account book and the actual available○balance is compared on a regular basis.

・Accounting manager and accounting officer check the cash balance with the account books, and has its record.
・The balance is reconciled with all accounts and books that the organization manages, and the record of reconiliation
is kept.
・The above action is taken at least once a month.
・If it is done only in the accounting system, the managing director and the treasurer keep a record that they take theaction.

37○ Suitable budget plan is made based on each year’s project plan.

・Budget is prepared based on activity plan and on sum-up of the costs.
・Budget has been approved and recorded by the decision-making body38

○ Budget, actual income and expenditure are checked on a periodic basis.

・Document to compare budget and actual expense are prepared and checked by board of directors or managing
director.

39○ Financial statement is prepared every fiscal year.

・Balance sheet, and Statement of Income and Expenditures are prepared.
・For corporated organizations, documents stipulated by law are prepared.

40○ Financial statement is approved by the decision-making body.

・After the settlement of account, meetings of decision-making body, such as board meeting and general assembly, areheld, and financial statement is approved.

In the case of multiple project implementations, incomes and expenditures
are managed on a project basis.

General Rules

Daily
Accounting
Process

Account
Balancing・Income and expenditure are recorded by projects.
・At the settlement of account, balance is calculated by projects.

Sub-Total of 11 Criteria
指 針 (○必須項目 ☆強化項目)

Criteria (○Mandatory ☆To be reinforced)

指針のチェックポイント

Sub-Total
実現している 実現していない
Achieved Not achieved

Points to check when making decisions

Public Information Criteria

General41○ Project reports and financial reports are made public.

42

○

43

○ The published information is regularly updated.

44○

The official organization name, full address, contact information, and list ofboard members are made public.

Personal information protection and the privacy of the idividuals are fully
considered in regards to any public information.

・Information about programmes/projects and financial statements are published on website, annual report and otherrelevant media, and made available upon requests.
・Reports for at least the latest two years or more are made public.
・The official and latest information is available on website, SNS, brochures and other documents which can beaccessed by the general public.
・At least the representative's name should be publicized in the list of board members.
・The latest information is reported a few times a year through website, newsletter, SNS and others.
・Rules and handling standards for the protection of personal information and privacy are stated.
Sub-Total of 4 Criteria
Overall Total of 44 Criteria

Sub-TotalTotal

Copyright Japan NGO Center for International Cooperation (JANIC)
Contact: ac-challenge@janic.org