Sheet 1: Introduction

	
	
	
	
	
	
	

		


		

 
		
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		
PROGRAM FOR ORGANIZATIONAL GROWTH RESILIENCE AND SUSTAINABILITY TOOL FOR SOCIAL AND BEHAVIOR CHANGE COMMUNICATION ORGANIZATIONS (PROGRES_SBCC) 
		


	
	

		

 
		
		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		


		
Scoring is within a continuum of Stages 1 - 5
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		
Score
		
Interpretation
		


		


		


		


		


		


		


		


		


		


	
	

		


		
Stage 1
		
Function/policy/guideline/system not present
		


		


		


		


		


		


		


		


		


		


	
	

		


		
Stage 2
		
Function/policy/guideline/system in development; low quality. May be in use.
		


		


		


		


		


		


		


		


		


		


	
	

		


		
Stage 3
		
Function/policy/guideline/system present; of expected quality. No application.
		


		


		


		


		


		


		


		


		


		


	
	

		


		
Stage 4
		
Function/policy/guideline/system present; of expected quality. Some application, and some adherence.
		


		


		


		


		


		


		


		


		


		


	
	

		


		
Stage 5
		
Function/policy/guideline/system present; of expected quality. Complete application and adherence.
		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		

 
		
		


		


	
	

		


		


		


	
	

		


		


		


	
	

		


		


		


	
	

		


		


		


	
	

		


		


		


	
	

		


		


		


	
	

		


		


		


	



Sheet 2: Governance & Leadership

	
	
	
	
	
	
	
	
	
	
	
	
	
	

		
Domain: Governance and Leadership
		


		


		


		


		


		


		


		


		


		


	
	

		
Sub-Domain
		
Ideal Practice
		
Key Question
		
Stages
		
Means of Verification
		
Consensus Score 
		
Comments
		
Overal Sub-category Score
		


		


		


		


		


		


		


		


		


		


	
	

		
Stage 1
		
Stage 2
		
Stage 3
		
Stage 4
		
Stage 5
		


		


		


		


		


		


		


		


		


		


	
	

		
Governing Body Formation
		
The organization has a governing body with a constitution that guides its work.
		
Does the organization have a governing body and a constitution that guides its work?
		
The organization does not have a governing body.
		
The organization is in the process of establishing a governing body.
		
The organization has a governing body with a constitution. The constitution is not applied by the Board to guide its work.
		
The organization has a governing body and a constitution. Some provisions of the constitution are applied by the Board to guide some of its work.
		
The organization has a governing body with a constitution that is always applied by the Board to guide its work. The constitution guides the Board in its operations.
		
Constitution; appointment letters of Board members; Board minutes. 
		
4
		
The constitution exists but it does not guide all operations of the board.
		
2.0
		


		

 
		
		
	

		
The selection of the board members is guided by the agreed criteria as outlined in the constitution.
		
Are board members selected according to the agreed criteria?
		
There is a board, but there is no criteria for selecting board members. 
		
There is a Board, and the organization is developing the oard selection criteria.
		
The organization has selection criteria for Board members that is aligned with the constitution in place. Board members are in place but the selection criteria are not used.
		
The organization has selection criteria for Board members that are aligned with the constitution in place. Board members are in place. However, the selection criteria are not fully applied in the recruitment of Board members.
		
The organization has Board member selection criteria in line with the constitution, and they are fully applied in recruitment of Board members.
		
Constitution; Board governance manual; terms of reference.
		
1
		
There is no document outlining the criteria for selection; they need to incoporate these guidelines in the governance manual.
		


		
	

		
The Board members have clear guidelines on their roles and responsibilities as outlined in the constitution and as clarified in the Board governance manual and their appointment letters.
		
Do the board members have clearly defined guidelines on their roles and responsibilities?
		
The board members do not have guidelines on their roles and responsibilities.
		
The organization is in the process of developing guidelines on  the roles and responsibilities of Board members.
		
The Board members' roles and responsibilities are clearly defined in the constitution and the Board governance manual. However, these guidelines are not applied.
		
The Board members' roles and responsibilities are clearly defined in the constitution and the Board governance manual. However, these guidelines are not  fully adhered to by the Board members.
		
The Board members' roles and responsibilities are clearly defined in the constitution and the Board governance manual. Board members fully adhere to these guidelines.
		
Constitution; Board governance manual; terms of reference for sub-committees; appointment letters; Board minutes.
		
1
		
Do not have guidelines outlining roles and responsibilities of board members; they need a board governance manual.
		


		


		


		


		


		


		


		


		


		


	
	

		
Governing Body Function
		
The organization regularly evaluates the Board's performance in a structured manner to assess the impact of their work.
		
Does the organization evaluate the board's performance regularly?
		
The organization does not evaluate the performance of the  board.
		
The organization is in the process of developing Board performance evaluation criteria.
		
The organization evaluates the Board's performance regularly. Performance recommendations are documented but not addressed. 
		
The organization evaluates the Board's performance regularly. However, Board performance recommendations are not fully addressed, with only some recommendations acted upon.
		
The organization carries out performance evaluations of the board regularly. Board performance recommendations are fully addressed. 
		
Board performance evaluation tools; Board performance evaluation reports.
		
1
		
The organization does not have the tools to evaluate the performance of the board; they need tools and guidelines.
		
2.0
		


		


		


		


		


		


		


		


		


		


	
	

		
The organization has mission and vision statements, known by employees and used to guide the organization's work.
		
Does the organization have mission and vision statements?
		
The organization does not have  mission and vision statements.
		
The organization is in the process of developing its mission and vision statements.
		
Employees are aware of the organization's mission and vision statements. They are not used to guide the work of the organization.
		
Employees are aware of the organization's mission and vision statements. They are partially used to guide the organization's work.
		
The organization has mission and vision statements that are known to employees and fully used to guide the organization's work.
		
Mission and vision statements.
		
4
		
The vision and mission statements exitis; most employees are aware of both but they only partially guide the work.
		


		


		


		


		


		


		


		


		


		


	
	

		
Strategic Leadership
		
The organization has a strategic plan which is used to guide the organization's work and is reviewed regularly. 


		
Does the organization have a strategic plan that is used to guide its work and is reviewed regularly?
		
The organization does not have a strategic plan.
		
The organization is in the process of developing a strategic plan.
		
The organization has  a strategic plan, but it is not used to guide its work.
		
The organization has a strategic plan that is partially used to guide its work and is reviewed regularly.
		
The organization has a strategic plan that guides its work and is reviewed regularly.
		
Strategic plan; Board minutes; reports of review meetings.
		
4
		
The Strategic Plan exists and is used to guide all programmatic work but not the resource mobilization work yet.
		
2.0
		


		


		


		


		


		


		


		


		


		


	
	

		
The organization has an overhead budget (OH) used to fund overhead activities and is monitored regularly.
		
Does the organization have an overhead budget used to fund overhead activities?
		
The organization does not have an overhead budget.
		
The organization is in the process of developing an overhead budget.
		
The organization has an overhead budget but it is not used to fund overhead activities. 
		
The organization has an overhead budget that is partially used to fund overhead activities and is monitored regularly.
		
The organization has an overhead budget that is used to fund overhead activities and is monitored regularly. 
		
Overhead Budget, Overhead Budget Reports
		
1
		
The organization does not have an overhead budget. 
		


		


		


		


		


		


		


		


		


		


	
	

		
The organization carries out annual operational planning based on the strategic plan, and involves relevant stakeholders. The annual operational plan is implemented as scheduled.
		
Does the organization carry out and implement annual operational planning?
		
The organization does not carry out annual operational planning based on the strategic plan. 
		
The organization is in the process of carrying out its first annual operational planning.
		
The organization carries out annual operational planning. It involves the right stakeholders. The annual operational plan is not implemented. 
		
The organization carries out annual operational planning. It involves the relevant stakeholders. The annual operational plan is not implemented as scheduled. 
		
The organization carries out annual operational planning. The annual operational plan is implemented as scheduled.
		
Annual operational plans; Annual operational plan implementation status.
		
3
		
The organization does annual operation plans for program activities, but not as an organization as a whole, since they do not program overhead activities.
		


		


		


		


		


		


		


		


		


		


	
	

		
Succession Planning
		
The organization has a succession plan for leadership transition written in the governing body manual.The organization has a low-level of dependency on the current leader, and possesses the ability to continue existing activities and grow at the same rate without the current leader. There are other staff within the organization who could take over effectively from the current leader without major transitional problems in the absence of the current leader.
		
Does the organization have a succession plan for leadership transition?
		
The organization does not have a succession plan for leadership transition. 
		
The organization  is developing a succession plan for leadership transition.
		
The organization has a succession plan for leadership transition, but some managers are not aware that it exists. The organization is higly dependant on the current leader.
		
The organization has a succession plan for leadership transition, and most managers are aware that it exists. The organization is not higly dependant on the current leader.
		
The organization has a succession plan for leadership transition. It currently  has low dependence on the current leader; ability to continue existing activities, and grow at the same rate without the current leader. There are other staff within the organization who could take over effectively from the current leader without major transitional problems in case of extreme events or retirement of the current leader based on the governing body manual 
		
Organizational succession plan; training reports; governance manual 
		
1
		
There are no documents outlining a plan for successing management. There is no plan for leadership transition.
		
1.0
		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		
Overall Category Score
		
1.0
		


		


		


		


		


		


		


		


		


		


	

 




Sheet 3: Finance Ops & Admn

	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	

		
Domain: Finance, Operations, and Administration
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Sub-Domain
		
Ideal Practice
		
Key Question
		
Stages
		
Means of Verification
		
Consensus Score 
		
Comments
		
Overal Subcategory Score
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Stage 1
		
Stage 2
		
Stage 3
		
Stage 4
		
Stage 5
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Financial Policies and Procedures
		
The organization has established and operationalized policies, procedures, and systems guiding all aspects of financial management. They are readily available and consistently practiced by all staff members and meet generally accepted accounting principles (GAAP).
		
Does the organization have operational financial policies and procedures that are known and adhered to by all staff?
		
The organization does not have any financial policies and procedures.
		
The organization has financial policies and procedures that are not documented, or it has financial policies and procedures that need to be updated.
		
The organization has written financial policies and procedures, but staff practices are not in accordance with the policies and procedures.
		
The organization has established and operationalized policies, procedures, and systems that guide all aspects of financial management, readily available to staff. The policies and procedures are in conformity with GAAP, but are not consistently used.

		
The organization has established and operationalized policies, procedures, and systems guiding all aspects of financial management. They are readily available, are consistently practiced by all staff members, and meet generally accepted accounting principles (GAAP).
		
Administrative and Financial Guideline
		
4
		
Developed in 2012. Complete with forms and templates. Outlines all policies and procedures. While everyone knows it exists it needs to be used more consistently. Field staff sometimes submit incomplete reports. Budgets not submitted on time. 
		
4.0
		

 
		
		
	

		
Financial Management System
		
The organization has a financial management system that is used across projects and can produce periodic financial reports for decision making.
		
Does the organization have a financial management  system, which is used across projects and capable of generating periodic reports?
		
The organization does not have a financial management system.
		
The organization has a financial management system, but it is not functional.
		
The organization has a financial management system that is used across projects, but it cannot generate periodic financial reports.
		
The organization has a financial management system that is used across projects and can produce periodic financial reports, but these reports are not used consistently for decision-making within the organization
		
The organization has a financial management system that is used across projects and can produce periodic financial reports, and reports are consistently used for decision-making within the organization.
		
Automated or non-automated financial system; periodic financial reports.
		
5
		
Generate monthly financial reports. Use everyday transaction cover sheets (info by project) to produce monthly report. Have a quickbooks like system that also provides inputs to monthly reports. But very manual so want a more automated intregrated system. Decision making not always based on reports. 
		
5.0
		
	

		
Budget Management
		
The organization prepares, monitors, and reviews budgets and workplans that are approved by the Board/donors.
		
Does the organization prepare, review, and monitor its approved budgets and workplan?
		
The organization does not have any formalized  budgeting process.
		
The organization prepares budgets, but they are not prepared to support workplans. The organization does not carry out budget review or monitoring and the budget is not approved by the Board.
		
The organization prepares annual budgets that support the workplans, which are approved by the donor/Board. Budgets are fully integrated with the organization's annual workplan but are not monitored (performance is not monitored against the budget). 

		
The organization prepares annual budgets that support the workplans, which are approved by the donor/Board. Budgets are fully integrated with the organization's annual workplan, and are monitored, but not consistently (performance is not closely monitored against the budget). 
		
The organization prepares annual budgets that support the workplans, which are approved by the donor/Board. Budgets are fully integrated with the organization's annual workplan, and are consistently monitored.

		
Organizational annual budget; approved project budgets; budget variance analysis report; budget preparation procedure. 

		
5
		
Develop budgets and submit them as per donor guidelines (on a project by project basis). Also have budget monitoring (after each activity they update the budget). Have  annual organizational budgets and workplans. 
		
5.0
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Accounting and Record-Keeping
		
The organization has proper accounting records and financial support documents for all transactions, everything is completely coded in accordance with the chart of accounts, and maintained in a secure place.
		
Does the organization have proper accounting records and financial support documents for all transactions that are completely coded in accordance with the chart of accounts and securely stored?
		
The organization has no accounting records.
		
The organization has incomplete accounting records, financial documents, and a chart of accounts with or without secure storage.
		
The organization has accounting records, but financial documents are not coded in accordance with the chart of accounts, and there is or no secure storage.
		
The organization has accounting records, and financial documents are coded in accordance with the chart of accounts, but there is no secure storage.
		
The organization has accounting records, and financial documents are coded in accordance with the chart of accounts and securely stored.
		
Payment vouchers; chart of accounts; cash book; documents retention policy.
		
5
		
Al1 means of verification are in existence. Document retention policy (indonesian policy is every 10 years. Since Cipta hasn’t reached 10 years they have not done this yet). 
		
5.0
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Financial Reporting
		
The organization produces periodic quality financial reports in accordance with GAAP, government, and donor requirements. Reports are reviewed and approved.
		
Does the organization produce periodic quality  financial reports in accordance with GAAP, government, and donor requirements?
		
The organization prepares no periodic financial reports for relevant stakeholders. 
		
The organization's financial reports  are not consistently prepared for relevant stakeholders.
		
The organization prepares  periodic financial reports for relevant stakeholders, but they do not comply with organizational policies, GAAP, government and donor requirements.


		
The organization prepares periodic financial reports for relevant stakeholders, which comply with organizational policies , GAAP, government and donor requirements. Some reports are reviewed and approved.


		
The organization prepares periodic, quality financial reports for relevant stakeholders, which comply with organizational policies , GAAP, government and donor requirements. Reports are  reviewed and approved.


		
Approved periodic organizational financial reports.
		
5
		
Organizational reports done on a monthly basis consistenty. Project reports are also developed and submitted based on donor requirements.
		
5.0
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Internal Control Systems
		
The organization has strong internal control systems (authorization procedures, segregation of duties, physical restrictions, internal audits, and documentation and record retention), known to all staff and the board, and these are adhered to consistently. 
		
Does the organization have  strong internal control systems known to all staff and board and consistently adhered to? 
		
No internal control systems exist.
		
Internal control systems exist for personnel, authorization procedures, segregation of duties, and physical restrictions; however, control systems for documentation and record retention have  gaps and are incomplete.
		
Internal control systems exist for personnel, authorization procedures, segregation of duties, physical restrictions, documentation and record retention, and are known to all staff and board. However, they are not used. 
		
Internal control systems exist for personnel, authorization procedures, segregation of duties, physical restrictions, documentation and record retention, and are known to all staff and board. Systems are used sometimes, but are not adhered to consistently.
		
Internal control systems exist for personnel, authorization procedures, segregation of duties, physical restrictions, documentation and record retention. They are known to all staff and Board, and are adhered to consistently.
		
Financial policy/manual; procurement policy; payment voucher.
		
5
		
Have a procurement policy. Travel approval forms, transaction cover sheets etc. all developed and in finacial manual. Four internal controls are consistently used (prepared by, reviewed, pre-review and authorized). All outlined in the finance manual. 
		
5.0
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Payroll
		
The organization has a functional, compliant payroll system (compliance to statutory requirements, policies, and procedures) that is adhered to routinely.

		
Does the organization have a compliant payroll system that is adhered to routinely?
		
No payroll system exists.
		
An incomplete payroll system exists with no clear polices and procedures to guide  implementation.
		
A complete payroll systems exist with clear policies and procedures, which are not adhered to consistently.
		
A complete payroll systems exists with clear policies and procedures, which are adhered to consistently. Payroll  deductions are not submitted to relevant authorities.
		
A complete payroll system exists with clear policies and procedures, which are adhered to consistently. Payroll  deductions are consistently submitted to relevant authorities.
		
Human resource policy; staff pay slips; payroll.
		
5
		
Payroll done by HR and reviewed by the financial manager. System and timesheets consistently used. Pay slips are done at the end of every month. Have a tax consultant the reviews the forms. Staff overtime is also documented, reviewed and provided. 
		
5.0
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Purchasing and Procurement
		
The organization has a written procurement policy and procedures are known and adhered to by all staff.
		
Does the organization have a written procurement policy and procedures, which are known and adhered to by all staff?
		
The organization has no purchasing and procurement policy. 
		
The organization has an incomplete purchasing and procurement policy, with some elements missing or requiring updating.
		
The organization has a complete, written purchasing and procurement policy, which is known to all staff but is not followed. 
		
The organization has a complete, written purchasing and procurement policy, which is known to all staff. However, staff do not adhere to it consistently.
		
The organization has a purchasing and procurement policy, which is documented, and known to and consistently adhered to by all staff.
		
Purchase and procurement policy; competed procurements documentation.
		
5
		
Do have a procurement policy that stipulates how to procure goods. Very rigorous process. Have procurememt officer that reviews all forms. The same 4 layers of control are applied.
		
5.0
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Cash and Bank Management
		
The organization has a clear cash and banking system and management controls that are adhered to by staff.

		
Does the organization have clear cash and banking system and controls that are adhered to by staff?
		
The organization has no cash and banking systems or management controls. 

		
The organization has a cash and banking system that is incomplete. No cash management controls are in place.

		
The organization has a cash and banking system in place, as well as some management controls, but they are not known to or adhered to by staff.

		
The organization has a cash and banking system in place, as well as management controls, which are known by staff, but not adhered to consistently.  
		
The organization has a cash and banking system in place, as well as management controls, that are known by staff, and are adhered to consistently.  
		
Financial policy/manual; cash policy; bank statement; payment voucher and cash book.
		
5
		
Have a minimum/maximum amount for petty cash (in the financial policy manual). Petty cash are for expenses below 1 million rupiah. If more must be withdrawn from a bank. Keep all payment vouchers. Have a cash book that is consistently updated. 
		
5.0
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Inventory and Asset Management
		
The organization maintains an up-to-date inventory and asset management system.
		
Does the organization have an up-to-date inventory and asset management system? 
		
The organization does not have an inventory or asset management system.
		
The organization has an incomplete inventory and asset management system (no asset tagging), which lacks periodic verification.
		
The organization has a complete inventory and asset management system; however, not all assets are routinely tagged, and there is no routine verification.
		
The organization has a complete inventory and asset management system; assets are routinely tagged, but there is no routine verification.
		
The organization has a complete inventory and asset management system; assets are routinely tagged, and there is routine verification and updating.
		
Asset/inventory register/record; asset verification/count report; asset management policy. 
		
5
		
Have an invetory list of all your assets. Everytime they have a new program that update the inventory list. Everything is tagged by donors. All guidelines are in the manual. 
		
5.0
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Annual External Audit
		
The organization conducts an annual external  audit, reviews the audit report, and implements all audit recommendations.
		
Does the organization conduct an annual external  audit, review the audit report, and implement all audit recommendations?
		
The organization does not conduct an annual external audit.
		
The organization conducts an external audit, but not on an annual basis. 
		
The organization conducts an external audit on an annual basis, the audit report is reviewed, but the recommendations are not implemented.
		
The organization conducts an external audit on an annual basis, the audit report is reviewed, and some of the recommendations are implemented and monitored.
		
The organization conducts an external audit on an annual basis, the audit report is reviewed, and the recommendations are implemented and monitored.
		
Annual audit reports; letter of management; audit recommendation plan and implementation. 
		
5
		
Have an annual external audit. Internally complete it annually. Also complete audits per donor request. 
		
5.0
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Operations and Administration
		
The organization has clear operations and administrative policies and procedures that are known and adhered to by all staff.
		
Does the organization have clear operations and administrative policies and procedures that are known and adhered to by all staff?
		
The organization does not have clear operations and administrative policies and procedures.
		
The organization is developing its operations and administrative policies and procedures.
		
The organization has complete operations and administrative policies and procedures that are known by staff, but they are not used. 
		
The organization has operations and administrative policies and procedures that are documented and known, but not consistently adhered to by all staff.
		
The organization has operations and administrative policies and procedures that are documented and known, and consistently adhered to by all staff.
		
Financial Guidelines
		
5
		
The financial guidelines stipulates all administrative guidelines. All policies are known and used by staff. Staff all trained during their orientations. 
		
5.0
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Finance Staffing and Competency
		
The organization has sufficient finance staff with the relevant skills and clear roles and responsibilities.
		
Does the organization have sufficient finance staff with the relevant skills and clear roles and responsibilities?
		
The organization does not have finance staff or staff assigned to  finance responsibilities.
		
The organization has finance staff or staff assigned financial management responsibilities, but these staff do not have the relevant competencies.        
		
The organization has finance staff or staff with the relevant competencies, but without clearly assigned responsibilities.
		
The organization has finance staff or staff assigned finance responsibilities who have the relevant competencies, and have clearly assigned responsibilities. However, they do not always perform their financial management functions as stated in their roles.
		
The organization has finance staff or staff assigned  financial management responsibilities who have the relevant competencies,  have clearly assigned responsibilities, and perform their finance management functions as stated in their roles. 
		
Organogram; staff CVs; staff contracts/ job descriptions.
		
5
		
The organization has an organogram. All staff have job descriptions. Roles and responsibilities clearly defined. Cvs are documented. In the consensus workshop there was agreement that financial staff are overloaded and often work very late to maintain these high standards. 
		
5.0
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		
Overall Category Score
		
4.0