NCJ Number
65524
Date Published
1968
Length
39 pages
Annotation
SELF-STUDY AND EVALUATION PROCEDURES AND STANDARDS ARE AVAILABLE FOR AIDING ORGANIZATIONS' FINANCIAL ACCOUNTING AND REPORTING.
Abstract
PREPARED BY THE NATIONAL ACCREDITATION COUNCIL FOR AGENCIES SERVING THE BLIND AND VISUALLY HANDICAPPED, THE STANDARDS DESCRIBE A PROVISION, CONDITION, OR CHARACTERISTIC FOUND IN AN ACCEPTABLE AGENCY. CHECKING OFF, THROUGH THE APPROPRIATE NOTATION, WHETHER AND TO WHAT EXTENT AGENCY PRACTICE CONFORMS TO THE STANDARD GIVES A FACTUAL BASIS FOR THE SUCCEEDING EVALUATION. THE STANDARDS MEASURED BY THE SELF-STUDY AND EVALUATION ARE INTENDED TO PROVIDE AN ADEQUATE BODY OF HISTORICAL AND QUANTITATIVE FACTS; THEY SUPPLY INTERNAL CONTROLS TO SAFEGUARD AGAINST ERRORS AND LOSSES. FURTHER, THE STANDARDS ARE INTENDED TO PROVIDE ADEQUATE ADMINISTRATIVE CONTROL AND REASONABLY EFFECTIVE FINANCIAL PLANNING THROUGH BUDGETS BASED ON HISTORICAL DATA PROJECTED TO GIVE EFFECT TO CURRENT AND ESTIMATED FUTURE OPERATIONS. MEETING THE STANDARDS WILL PROVIDE A SOUND BASIS FOR DETERMINING OVERALL PROGRAM COSTS, INCLUDING COSTS OF SERVICES AND PRODUCTS FOR WHICH FEES ARE SET. THE PROVISION OF THE NECESSARY SERVICE STATISTICS FOR USE IN ASSESING THE AGENCY'S WORK AND FULL PUBLIC DISCLOSURE OF THE AGENCY'S FINANCES AND OPERATIONS ARE ALSO STANDARDS' OBJECTIVES. THE APPENDIXES CONTAIN CHARTS OF ACCOUNTS FOR AGENCIES SERVING BLIND AND VISUALLY HANDICAPPED PERSONS AND A SAMPLE MONTHLY REPORT FORM FOR SUCH AGENCIES. (RCB)