DON’T JUDGE THE BOOKKEEPER BY HIS “COVER”
Keywords:
not-for-profit, governance, internal controls, fraudAbstract
Small non-profit organizations frequently have Boards of Directors who lack sufficient appreciation of the importance of good governance and/or appropriate financial expertise. As well, the personal charisma and influence of key players can successfully deter efforts to properly govern. In the case of “Sunrise Film Festival” such leadership created the necessary conditions for fraud and concealment that can easily happen when sufficient internal controls over resources are lacking. A bookkeeper with a slick cover almost took down the success of the substantial efforts of numerous volunteers to build a legacy for the arts over a period of four years.
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