NGB Support Kit V3.Indd
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IRISH SPORTS COUNCIL Nati onal Governing Bodies SUPPORT KIT NGB SUPPORT KIT - CONTENTS NGB Support Kit - Content 1. Governance 04 7. Project Management 152 1.1 Corporate Governance Introducti on 05 7.1 Decision Phase 153 1.2 Meeti ngs and the Annual Report 11 7.2 Detailed Planning Phase 155 1.3 Governance Principles 15 7.3 Implementati on Stage 164 1.4 Governing Sport 29 7.4 Evaluati on 169 1.5 Downloads & Links 53 7.5 Downloads & Links 171 2. Organisati onal Structure 54 8. Communicati ons 172 2.1 Incorporati on 55 8.1 Communicati ng with Members 173 2.2 How to Structure Your Sports Organisati on 58 8.2 Publicity 176 2.3 Downloads & Links 63 8.3 Public Events 178 8.4 Media Coverage For an NGB Event 179 3. Human Resources 648.5 Press Releases 181 3.1 Employee Handbook 65 8.6 Interviews 183 3.2 Employment Law 72 8.7 Media Dos and Donts 185 3.3 Downloads & Links 87 8.8 Other Miscellaneous Ideas 186 8.9 Data 186 8.10 Downloads & Links 187 4. Volunteers 88 4.1 Downloads & Links 97 9. Membership Development 188 9.1 General Membership Informati on 189 9.2 Membership Recruitment 190 98 5. Strategic Planning 9.3 Recruiti ng Volunteers 191 5.1 Strategic Planning and NGBs 101 9.4 Club Development 192 5.2 Managing Change 104 9.5 Club Management 197 5.3 The Strategic Planning Process 107 9.6 Young People in Sport 200 5.4 Summary of Key Points 121 9.7 School/Club Links 201 5.5 Downloads & Links 123 9.8 Child Safety and Protecti on 205 9.9 Downloads & Links 205 6. Financial Guidelines 124 10. Sponsorship 206 6.1 Corporate Governance 125 10.1 Fundamentals 207 6.2 Role of the Treasurer 126 10.2 Positi oning Your Organisati on 208 6.3 Company Requirements 128 10.3 Potenti al Sponsors 209 6.4 CRO Compliance Requirements 128 10.4 Key Steps for Sponsorship 209 6.5 The Annual Return 129 10.5 Downloads & Links 211 6.6 Taxati on Requirements 130 6.7 Principles, Risk, Internal Control & Auditi ng 133 6.8 Procurement 137 11. Other Supports 212 6.9 Banking 138 11.1 Department of Arts Sport & Tourism 213 6.10 Nominal (General) Ledger & Journals 139 11.2 Local Sports Partnership 214 6.11 Chart of Accounts 140 11.3 Volunteering Ireland 219 6.12 Fixed Assets 141 11.4 Boardmatch 220 6.13 Wages & Payroll 142 11.5 Age & Opportunity 221 6.14 Budgeti ng 146 11.6 Acknowledgements 222 6.15 Reporti ng 148 11.7 Disclaimer 222 6.16 Downloads & Links 151 3 NGB SUPPORT KIT Chapter One GOVERNANCE NGB SUPPORT KIT - Chapter One GOVERNANCE 1. Governance Introducti on All bodies in receipt of Irish Sports Council funding are expected to operate in a democrati c and transparent manner and display all elements of good corporate governance. The term governance, describes the process of running your sports organisati on, making decisions and ensur- ing that it is properly accountable; whereas management is concerned with organising the day-to-day acti vi- ti es of the organisati on. To be an eff ecti ve and accountable organisati on, you need to ensure that you have good governance arrangements in place. The Irish Sports Council’s strategic objecti ves include the development of Nati onal Governing Bodies (NGBs). Developing good governance practi ces in NGBs is a key part of that process. The basic principles of Gover- nance in a voluntary or public service context include Accountability, Openness and Integrity and these values should underpin all acti viti es of the NGB. Other key elements in the governance process involve an appropri- ate set of communicati ons between an NGB’s management, its Board, its members and other stakeholders. The `Internal Control System’ includes all the policies and procedures (internal controls) adopted by the NGB to assist in achieving their objecti ve of ensuring, as far as practi cable, the orderly and effi cient conduct of the Governing Body’s acti viti es. This includes adherence to internal policies, the safeguarding of assets, the preventi on and detecti on of fraud and error, the accuracy and completeness of the accounti ng records and the ti mely preparati on of reliable fi nancial informati on. The CEO, Chairperson and all Board members have a responsibility for ensuring that an adequate and appropriate internal control system operates within the NGB. The `Control Environment’ means the overall atti tude, awareness and acti ons of the Board, management and staff regarding internal controls and their importance in the company. The control environment encompasses the management style and organisati on culture and values shared by all. It provides the background against which the various other controls are operated. Factors refl ected in the control environment include the phi- losophy and operati ng style of the Chairperson, Board and any other staff and the structure and methods of assigning authority and responsibility. 1.1 Corporate Governance Introducti on The following areas have been identi fi ed as the most common areas that require att enti on within organisa- ti ons when they are audited by the Irish Sports Council. 1. Risk Management Risk is an event that may prevent the organisati on from achieving its objecti ves. An NGB can manage and con- trol risk appropriately by establishing internal controls. Risk includes all the uncertainti es and opportuniti es that an organisati on faces. Risks need not, and oft en cannot be eliminated, but they should be reduced to a level that is acceptable to the NGB. It is the responsibility of management to assess risks knowingly, reduce risks where appropriate and consider future events that cannot be predicted with absolute certainty. When an organisati on has developed and implemented a comprehensive risk management process it should be in a stronger positi on to maintain a sound system of internal control. These guidelines focus mainly on fi nancial risk, however all risks are inter-related. 5 NGB SUPPORT KIT - Chapter One GOVERNANCE Potenti al benefi ts and opportuniti es for implementi ng eff ecti ve risk management procedures are: • Bett er sporti ng or parti cipati on outcomes • Improved safety for parti cipants, offi cials, the board and volunteers • Lower costs and increased budget certainty • More eff ecti ve management of assets, events, programs and acti viti es • Improved compliance with the law, regulati ons and other formal requirements • Enhanced image and reputati on. Risks facing sport and recreati onal organisati ons: The inherent nature of sport and recreati on means that risk areas are broad. Some general risks that could apply to your organisati on include: • Inadequate or inappropriate insurance • The organisati on is not incorporated • Lack of fi nancial policies and safeguards • Unsafe equipment and faciliti es • No emergency medical plan The setti ng of clear, documented objecti ves is a preconditi on for risk management: In many organisati ons risk management has developed from the insurance functi on. However, risk management should be con- cerned with more than just the insurable risks. It includes all the uncertainti es and opportuniti es that a NGB faces. These risks may be analysed as follows: Strategic Risk: The risk that the NGB would take a strategic directi on or engage in acti vity at variance with its mission statement or fundamental organisati onal objecti ves Operati onal Risk: The risk that the NGB’s policies, procedures or acti viti es would fail to make progress to- wards achieving its organisati onal objecti ves Financial Risk: The risk of failing to safeguard company assets, fi nancial impropriety, fi nancial misreporti ng or failure to achieve value for money Reputati onal: The risk that the organisati on would engage in acti viti es or be perceived to engage in acti viti es that would threaten its good name brand and public image Managing Risks: When identi fying risks many NGBs will identi fy the symptoms of risk. However, to enable risks to be eff ecti vely managed, the underlying reason for the risk exposure (its cause) will have to be identi - fi ed 6 NGB SUPPORT KIT - Chapter One GOVERNANCE Responsibility for risk management rests ulti mately with the NGB’s Board who should retain responsibility for the major risks facing the organisati on. However, all levels of staff should be responsible for the management of risk in their parti cular area. • Risk management requires the following steps: establish a business framework; identi fy and evaluate risks; measure risks; control the most important risks; monitor and review arrangements for correcti ve acti on • Improving internal controls may reduce risks, for example, implementi ng audit recommendati ons. If the risk is too great for the NGB and it is not practi cal to reduce the risk then the risk should be avoided • Insurance is the usual way of transferring risks, especially high impact risks that cannot be accepted. As an alternati ve the risk may be transferred by contracti ng out certain functi ons, i.e. strategic planning ser- vices or through joint ventures, i.e. building a facility with another Governing Body of Sport with a view to sharing the cost and spreading the risk • A full review of the risks that the NGB faces should be undertaken at least once every three years. In ad- diti on, each year the risk management process at each level within the organisati on should be formally reviewed. The risks that have crystallised and any changes to the impact or likelihood of each signifi cant risk should also be considered.