ERIC Number: ED057835
Record Type: RIE
Publication Date: 1968
Reference Count: 0
Self-Study and Evaluation Guide; Section C-2; Financial Accounting and Service Reporting.
National Accreditation Council for Agencies Serving the Blind and Visually Handicapped, New York, NY.
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)
Descriptors: Accreditation (Institutions), Agencies, Blindness, Community Services, Guides, Library Services, Methods, Self Evaluation, Standards, Visual Impairments
National Accreditation Council, 79 Madison Avenue, New York, N.Y. 10016 ($.75 prepaid)
Publication Type: N/A
Education Level: N/A
Sponsor: Social and Rehabilitation Service (DHEW), Washington, DC.; American Foundation for the Blind, New York, NY.
Authoring Institution: National Accreditation Council for Agencies Serving the Blind and Visually Handicapped, New York, NY.
Note: (2 References)