An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon." Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, roll forward prior year working papers, and evaluate the propositions in their auditing report.
The Better Business Bureau (BBB) is a private, 501(c)(6) nonprofit organization founded in 1912. BBB's self-described mission is to focus on advancing marketplace trust, consisting of 92 independently incorporated local BBB organizations in the United States and Canada, coordinated under the International Association of Better Business Bureaus (IABBB) in Arlington, Virginia.
In general, compliance means conforming to a rule, such as a specification, policy, standard or law. Compliance has traditionally been explained by reference to the deterrence theory, according to which punishing a behavior will decrease the violations both by the wrongdoer and by others. This view has been supported by economic theory, which has framed punishment in terms of costs and has explained compliance in terms of a cost-benefit equilibrium. However, psychological research on motivation provides an alternative view: granting rewards or imposing fines for a certain behavior is a form of extrinsic motivation that weakens intrinsic motivation and ultimately undermines compliance.
Matching funds are funds that are set to be paid in proportion to funds available from other sources. Matching fund payments usually arise in situations of charity or public good. The terms cost sharing, in-kind, and matching can be used interchangeably but refer to different types of donations.
Grant Thornton LLP is the American member firm of Grant Thornton International, the seventh largest accounting network in the world by combined fee income. Grant Thornton LLP is the seventh largest U.S. accounting and advisory organization. The firm operates 59 offices across the US with approximately 8,500 employees, 550 partners, and produces annual revenue in excess of US$1.9 billion.
Big Brothers Big Sisters of Canada is a non-profit federation charity offering a youth mentoring program, founded in 1913. The Big Brothers Big Sisters movement in Canada provides services to 41,700 youths.
Youth mentoring is the process of matching mentors with young people who need or want a caring, responsible adult in their lives. Adult mentors are usually unrelated to the child or teen and work as volunteers through a community-, school-, or church-based social service program. The goal of youth mentoring programs is to improve the well-being of the child by providing a role model that can support the child academically, socially and/or personally. This goal can be accomplished through school work, communication, and/or activities. Goals and settings within a mentoring program vary by country because of cultural values.
Feed the Children, established in 1979 and headquartered in Oklahoma City, Oklahoma, is a non-profit organization focused on alleviating childhood hunger. Its mission is "providing hope and resources for those without life's essentials." The organization provides food, essentials, education supplies and disaster relief to those in need across the United States and in 8 countries around the world. Domestically, Feed the Children operates five distribution centers located in Oklahoma, Indiana, California, Tennessee and Pennsylvania.
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Internal auditing might achieve this goal by providing insight and recommendations based on analyses and assessments of data and business processes. With commitment to integrity and accountability, internal auditing provides value to governing bodies and senior management as an objective source of independent advice. Professionals called internal auditors are employed by organizations to perform the internal auditing activity.
In the United States, the Single Audit, Subpart F of the OMB Uniform Guidance, is a rigorous, organization-wide audit or examination of an entity that expends $750,000 or more of federal assistance received for its operations. Usually performed annually, the Single Audit's objective is to provide assurance to the US federal government as to the management and use of such funds by recipients such as states, cities, universities, non-profit organizations, and Indian Tribes. The audit is typically performed by an independent certified public accountant (CPA) and encompasses both financial and compliance components. The Single Audits must be submitted to the Federal Audit Clearinghouse along with a data collection form, Form SF-SAC.
An at-risk student is a term used in the United States to describe a student who requires temporary or ongoing intervention in order to succeed academically. At risk students, sometimes referred to as at-risk youth or at-promise youth, are also adolescents who are less likely to transition successfully into adulthood and achieve economic self-sufficiency. Characteristics of at-risk students include emotional or behavioral problems, truancy, low academic performance, showing a lack of interest for academics, and expressing a disconnection from the school environment. A school's effort to at-risk students is essential. For example, a study showed that 80% to 87% of variables that led to a school's retention are predictable with linear modeling. In January 2020, Governor Newsom of California changed all references to "at-risk" to "at-promise" in the California Penal Codes.
Big Brothers Big Sisters of NYC is a 501(c)(3) non-profit organization based in New York City whose mission is to help children reach their potential through professionally supported, one-to-one relationships with mentors that try to have a measurable impact on youth. Big Brothers Big Sisters of NYC is one of the oldest and largest youth mentoring organizations in the United States, and mentor over 2,500 children annually.
The CAMELS rating is a supervisory rating system originally developed in the U.S. to classify a bank's overall condition. It is applied to every bank and credit union in the U.S. and is also implemented outside the U.S. by various banking supervisory regulators.
Juvenile delinquency in the United States refers to crimes committed by children or young people, particularly those under the age of eighteen.
Public/Private Ventures (P/PV) was a nonprofit, nonpartisan, social research and policy organization; it disbanded on July 31, 2012. Its mission was to improve the effectiveness of policies, programs and community initiatives, especially as they affect vulnerable communities. The organization developed new models and performed evaluations of existing initiatives; it also assisted programs seeking to replicate and expand.
The Office of Inspector General (OIG) for the United States Department of Health and Human Services (HHS) is responsible for oversight of the United States Department of Health and Human Service's approximately $2.4 trillion portfolio of programs. Approximately 1,650 auditors, investigators, and evaluators, supplemented by staff with expertise in law, technology, cybersecurity, data analytics, statistics, medicine, economics, health policy, and management and administration. Based on Federal Employee Viewpoint Survey scores, OIG has been ranked the best place to work in HHS for 5 consecutive years by the Partnership for Public Service.
Big Brothers Big Sisters of Northern Nevada is a non-profit organization whose vision is "that all children achieve success in life." Their mission is "to provide children facing adversity with strong and enduring, professionally supported 1-to-1 relationships that change their lives for the better, forever."
Ovarian Cancer Research Alliance (OCRA) is a not-for-profit organization focused on ovarian cancer research, advocacy and patient support. The organization was formed in January 2016 when the former not-for-profit organization Ovarian Cancer Research Fund, which focused primarily on ovarian cancer research, combined with Ovarian Cancer National Alliance, which focused primarily on ovarian cancer advocacy and support programs, to form one organization.
Boot Campaign is a national 501(c)(3) charitable organization with offices in Dallas, Texas. Boot Campaign is accredited by the Better Business Bureau, continues a years-long Platinum rating from Candid, and has been named one of the nation's Great Nonprofits.
Charity assessment is the process of analysis of the goodness of a non-profit organization in financial terms. Historically, charity evaluators have focused on the question of how much of contributed funds are used for the purpose(s) claimed by the charity, while more recently some evaluators have placed an emphasis on the cost effectiveness of charities.
