Standard 6: Board Policy on Effectiveness - Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.
AKF USA does not meet this Standard because:
- The board of directors does not have a written policy stating that, at least every two years, an appraisal be done assessing the organization’s performance and effectiveness and determining future actions required to achieve its mission.
Standard 7: Board Approval of Written Report on Effectiveness - Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.
AKF USA does not meet this Standard because:
- It has not completed an effectiveness assessment in the past two years.
Standard 12: Detailed Functional Breakdown of Expenses - Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fund raising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.
AKF USA does not meet this Standard because, in the organization's financial statements, the detailed functional breakdown of expenses did not include:
- A breakdown of major program expenses.
- A breakdown of fundraising expenses.
Standard 13: Accuracy of Expenses in Financial Statements - Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fund raising expenses or otherwise understate the amount a charity spends on fund raising, and/or overstate the amount it spends on programs will not meet this standard.
AKF USA does not meet this Standard because:
- In the Alliance's opinion, the amount reported as fund raising expenses in the organization's 2008 audited financial statements is understated. Although the organization reports fundraising activities including office expense, fundraising event, and resource development, according to its financial statements, the charity does not allocate a portion of common expense items such as salaries and occupancy to the fund raising category.