Judging Criteria

Please note: For organisations in categories 1 and 2 it is not mandatory to submit financial statements prepared in accordance with Charities SORP.

1.       Transparency (50 points)
(a) Is it clear what the organisation’s purpose and key objectives are?
(b) Does it outline the organisation’s origins, profile its service users and how they support them?
(c) Is there a Chairperson’s report detailing highlights, challenges and linking past and current reports?
(d) Is there a Treasurer’s report providing an insight into the organisation’s income and expenditure

2.       Governance (90 points)
(a) Does it outline the organisation’s structure? (unincorporated association/company limited by guarantee/charity/co-op)?
(b) Does it detail the names, tenure, rotation of the board/trustees/officers/members?
(c) Does it provide details of its volunteers/employees ?
(d) Does it provide clear information on the funding (if any) it received and how that funding was used by source/type?
(e) Does it state that the organisation in compliance with a Governance Code?

3.       Performance & Impact (150 points)
(a) Does it specifically show what was achieved in the current year?
(b) Does it have measurable goals and provide multi-year performance targets and insight on its current and future plans to achieve its goals?
(c) Does it describe any challenges or barriers that the organisation encountered that prevented or constrained the achievement of its goals?
(d)Does it detail what its future plans are and any actions/measures the organisation plans to take to address any challenges or constraints it faces?

4.       Financial Information (90 points)
(a) Is a consistent story being told throughout?
(b) Are the sources of income stated?
(c) Is a surplus/breakeven or deficit position explained?

5.       Overall Quality of the Report (20 points)

Please note:

1. For organisations in categories 1 and 2 it is not mandatory to submit financial statements prepared in accordance with Charities SORP.
2. Annual reports which apply FRS 102 Section 1A and/or include abridged accounts will not progress beyond Stage 1 of the judging process and are not eligible for inclusion on the short-list. Non-profits have a particular responsibility to demonstrate their transparency and accountability and only annual reports which include full, unabridged financial statements can be considered for the Good Governance Award.

1.       Transparency (50 points)
(a) Is it clear what the organisation’s purpose and key objectives are?
(b) Does it outline the organisation’s origins, profile its service users and its specific operational context?
(c) Is there a Chairperson’s report detailing highlights, challenges and linking past and current reports?

2.       Performance & Impact (140 points)
(a) Does it have measurable goals and provide multi-year performance targets and insight on its current and future plans to achieve its goals?
(b) Does it specifically show what was achieved in the current year?
(c) Does it describe any challenges or barriers that the organisation encountered that prevented or constrained the achievement of its goals?
(d) Does it detail what actions/measures the organisation took and/or plans to take to address these challenges and constraints?

3.       Governance (120 points)
(a) Does it outline the organisation’s governance status and structure (e.g. legal structure, membership, role of the board/board committees, appointment and term of directors/committee members, registered office, accountants/auditor, solicitors, principal bankers)?
(b) Does it detail the names, tenure, rotation of the board/trustees/governors/officers/members?
(c) Does it provide details of on the number of employees/volunteers?
(d) Does it provide clear information on the funding (if any) it received and how that funding was used by source/type?
(e) Does it comment on the continuing availability of funding and highlight any risks/challenges to future funding?
(f) Does it state that the organisation is in compliance with a Governance Code?

4.       Financial Statements (90 points)
(a) Is a consistent story being told throughout by reference to both qualitative and quantitative information?
(b) Is the surplus or breakeven position in the income statement discussed in the report?

Please note:

1. For organisations in categories 3-7, the application of Charities SORP is considered a minimum requirement.  Financial statements submitted by organisations in these categories which are not prepared in accordance with Charities SORP will not progress beyond Stage 1.
2. Annual reports which apply FRS 102 Section 1A and/or include abridged accounts will not progress beyond Stage 1 of the judging process and are not eligible for inclusion on the short-list. Non-profits have a particular responsibility to demonstrate their transparency and accountability and only annual reports which include full, unabridged financial statements can be considered for the Good Governance Award.

1.       Mission, purpose & objectives (15 points)

(a) Is it clear what the organisation’s purpose and key objectives are?
(b) Does the organisation state its core values?
(c) Does it provide an insightful commentary on the organisation’s broader sector/ environment?

2.       Strategy & Performance (100 points)

(a) Does it provide a clear review of the organisation’s strategy implementation performance for the relevant year as well as how the current year’s strategy links to the longer term strategy of the organisation?
(b) Does it provide a clear review of the any challenges or barriers that the organisation encountered (e.g. covid-19) that prevented or constrained the achievement of goals and describe what actions/measures the organisation plans to take to address these challenges and constraints?
(c) Does it show what was achieved in the current year in measurable goals (KPIs)?
(d) Does it show year-on-year progress (or decline) against those goals/KPIs?
(e) Does it describe its future plans to achieve its strategic goals?

3.       Outputs Outcomes & Impacts (55 points)

(a) Does it demonstrate the difference/impact in concrete numbers and targets the organisation has made in the year in terms of what it has done or achieved (outcomes) and the difference it has made (impact)?
(b) Does it provide measures of outputs, outcomes and impact – e.g. use of case studies and testimonials?

4.       Funding (20 points)

(a) Does it provide clear information on the funding it received by source/type?
(b) Does it provide commentary analysis or explanatory information on key movements in funding from the previous years?
(c) Does it set out planned actions to be taken to improve/ensure sustainability of future funding?
(d) Does it comment on continuing availability of funding and highlight any risks/challenges to future funding?

5.       Governance (120 points)

(a) Does it give details of how the organisation is organised and governed (e.g. legal structure, membership role of the board/board committees, appointment and term of directors, registered office, accountants/auditor, solicitors, principal bankers)?
(b) Does it disclose the name of the Board Chairperson, Company Secretary and the CEO or manager of the organisation?
(c) Does it provide details of board meeting and board committee attendance?
(d) Does it provide a profile of Board members, skills, experience, tenure/term?
(e) Does it state that there is conflicts of interests policy in place and when this was last reviewed by the board?
(f) Does it provide details of how it engages and communicates with its stakeholders?
(g) Is it clear that the CEO is not a member of the board?
(h) Is the CEO’s remuneration package disclosed?
(i) Are the salary bands of those earning over €65,000 per annum disclosed?
(j) Does it provide details on how new board members are recruited, inducted and on-going development?
(k) Does it provide details of the organisation’s decision-making process and the delegation and oversight of delegated decision-making powers?
(l) Does it set out the organisation’s approach to risk management and does it disclose top risks and how they are managed?
(m) Does it describe the organisation’s approach to remuneration & performance management?
(n) Does it describe the organisation’s approach to investment policy?
(o) Does it state that the organisation in compliance with a Governance Code?
(p) Does it provide details of the number of employees and volunteers?

6.       Financial Reporting (90 points)

(a) Is a consistent story being told throughout, which explains a surplus/breakeven/deficit position?
(b) Is there a clear reserves policy? Does the policy set out the target minimum reserves level? Is there a detailed note disclosure showing the reserves at the start and end of the period and which shows and explains the movements on those reserves? Where reserves are below the target minimum level, is there an explanation of actions to be taken to reach the target level or if the reserves are above the target minimum is there a plan to use the excess to further the organisation’s purpose?