Accountability has been one of the core values of FMSF since its inception. Following its vision of “aspiring for a reality in development cooperation where there will be overall and wholistic accountability among all the constituencies”, FMSF conducted various research activities and has been able to come out with some tools for promoting accountability. Also we have published a book on Social Accountability Standards. E- Form of the book is shared herewith.
 
Division One
Social Accounting - Concepts and Practices
Chapter 1 Being Socially Accountable
Chapter 2 Defining Social Accounting
Chapter 3 Limitations of Existing Systems
Chapter 4 Understanding the Circumstantial Value of Money
Chapter 5 Can Business Houses be Socially Accountable
Chapter 6 Social Accounting Governance Aspects
Chapter 7 Stakeholders and their Stakes
Chapter 8 Planning and Budgeting
Chapter 9 Checklist of Effective governance & Financial Management
Chapter 10 Suggestive Practices on Financial Reporting
Chapter 11 Accounting of Own Means of Contribution
Chapter 12 Internal Control Procedures
Chapter 13 Administrative & Programme Expenses
Chapter 14 Natural & Programme Heads
   
Division Two
Social Accountability Standards (SAS)
Chapter 15 Fundamental Documents
Chapter 16 Trustees and Board Memebers
Chapter 17 Meetings and Resolutions
Chapter 18 Accounting Policies
Chapter 19 Social Accountability Reports
Chapter 20 Staff Policies
Chapter 21 Appointment and Independence of Auditors and Evaluators
Chapter 22 Social Audit
Chapter 23 Own Means of Contribution and Non Monetized Assets
Chapter 24 Ration Analysis
Chapter 25 Linking Programme with Finances

Division Three
Fund Accounting
Chapter 26 Overview of Fund Accounting
Chapter 27 Difference between Commercial and Fund Accounting Systems
Chapter 28 Accountability Aspects of Fund Accounting
Chapter 29 NGO Inherent Characteristics Necessitating Fund Accounting
Chapter 30 Current Fund
Chapter 31 Corpus Fund
Chapter 32 Endowment Fund
Chapter 33 Other Funds
Chapter 34 Role of Fund Accounting and Governance
Chapter 35 Legal Framework and Fund Accounting
   

 

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