I. How is CSO accountability and transparency addressed in Pakistan (e.g., which laws, which self-regulation mechanism or another model)?
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1 1 ACHIEVING ACCOUNTABILITY THROUGH PUBLIC AND SELF-REGULATION INITIATIVES PAKISTAN CSO Certification System Developed by Malik Babur Javed, Pakistan Centre for Philantropy and Eszter Hartay, European Center for Not-for-Profit Law I. How is CSO accountability and transparency addressed in Pakistan (e.g., which laws, which self-regulation mechanism or another model)? 1.1. Public Regulation Initiatives Registration Acts: The legal framework governing CSOs is complex, and there are several laws under which an CSO may be registered. The five registration acts are the Voluntary Social Welfare Agencies Registration and Control Ordinance 1961, the Societies Registration Act 1860, the Cooperative Society Act 1925, the Companies Ordinance 1984 and the Trust Act The National Accountability Ordinance 1999: It extends to the whole of Pakistan and applies to all persons in Pakistan including CSOs. Under the National Accountability Ordinance National Accountability Bureau (NAB) has been established to eradicate corruption from the country Self-Regulation Initiatives NPO Certification System: It is run by the Pakistan Centre for Philantropy (PCP) which is an independent, nonprofit organization established in 2001 to facilitate collaboration between the CSOs, donors and the government and to promote the volumen and effectiveness of philantropy for social development in Pakistan. The PCP is the only NPO certification agency in the country. II. What is the CSO Certification System about? 2.1. What is the aim of the Certification System and what are the main issues it addresses? The CSO Certification System as the first CSO Certification Agency in Pakistan- was established by PCP in upon the authorization of the Revenue Division of the Government of Pakistan. It aims to set sector wide standards for good internal governance, transparent financial management and effective programme delivery. The certification of the CSOs aims to bridge the information and credibility gap that exists between the donors and CSOs and facilitates increased resource mobilization from philantropists. Furthermore, the role of the CSO Certification System is to build and strenghten the capacity of the civil society sector for enhanced service delivery.
2 Was the Certification System established with the participation of the CSOs? PCP perceived the idea of certification of CSOs during the course of stakeholder consultations for its Enabling Environment Initiative (a programme which facilitates a dialogue among various stakeholders- especially the Government and the Civil Society Organizations- to propose a consensus-based and enabling regulatory framework) and included a proposal in its final recommendations of the EEI study for a mechanism identifying credible partners in development. The government accepted this recommendation and in 2002 the Income Tax Rules were amended by the Federal Board of Revenue (FBR). The Certification Model is developed through a participatory process and is a living document, destined to undergo changes over time in the light of experience gained and feedback from the stakeholders Who is running the Certification System and what is the proportion of the CSOs in the governing and the monitoring bodies? PCP is led by an independent Board of Directors consisting of prominent citizens and leaders from the corporate sector and civil society. The Certification Panel, which decides to approve, reject of defer the applications, is an eight -member panel comprising of three nominees of PCP s Board of Directors (not from within the Board), two representatives from the government (one each from the Federal Board of Revenue and the Ministry of Social Welfare) and three members from the corporate and civil society sectors. Board s nominees are accomplished individuals of high eminence and integrity. The Panel is a completely independent body and works in an autonomous manner free from any control of the government or PCP What are the specific preconditions which shall be met to benefit from the Certification System (e.g., term of operation, threshold)? In the course of the CSO Certification procedure PCP examines the structures, systems, procedures put in place by the CSO to deliver its services and ensure the sustainability of its programmes. There are 10 pre-requisites which should be met before the application is processed for evalulation. Most importantly, the organization shall be registered and functional during the last three years. Furthermore, there are standard in terms of the purpose of the organization, the disposal of the assets after dissolution, the prohibition concerning the political engagement and the distribution of assets, the external audit, the lack of adverse decree against the CSO, the functioning of the government body, the maintenance of accounts and the ownership of the assets. The CSOs need to comply with further requirements of Income Tax Ordinance and Rules in order to receive tax benefits.
3 3 There are altogether 80 different standards under the three broad categories of internal governance, financial management and programme delivery which are scored in the course of the evaluation. The applicability of the standards varies according to the size of the CSOs. The applicants should achieve a minimum score both in each categories and in total. The certification is valid for three years and thus it needs to be renewed. The Certificational Panel may withdraw the certification inter alia in case of dissolution, bankruptcy, failure to comply with mandatory reporting requirements and misuse of the funds. PCP has put in place the following operational and institutional mechanisms to ensure neutrality, objectivity and transparency in the Certification System: The certification model has been developed with the objective to achieve a thorough, professional and objective evaluation of CSOs. For this purpose an effort has been made to develop parameters that are precise as well as objectively verifiable. Clear specifications and guidelines have been given for the procedures to be employed during evaluation thereby ensuring that the evaluation done is free from the influence of the subjective judgment of the evaluator and is in accordance with a standardized format. The evaluation of a CSO is done by a team comprising of 3 people. In this team 2 people are involved in the desk review and the field evaluation of the organisation under the direct supervision of the Evaluation Team (ET). The report prepared by these people on the basis of desk review and field evaluation is subjected to intense scrutiny by the ET. The evaluation report prepared by the ET specialist is first submitted to the Programme Manager Certification. The report is carefully examined by the Programme Manager in terms of accuracy of data, reliability of assessment and quality of presentation. As a final and objective check the evaluation report is presented to the Certification Panel to oversee and approve the findings of the certification unit. The Certification Panel acts as the final authority to grant or refuse the certification application for a CSO How many CSOs can benefit from the existence of the Certification System? There are altogether 215 certified organizations which is a low number compared to the over 65,000 (sixty five thousand) registered NGOs which are currently operating in Pakistan.
4 What kind of benefits do the certified organizations enjoy (e.g., tax exemption, promotion)? Enhanced credibility and increased donor assistance: The certification is beneficial for both the CSOs and their philantropists. From one side the system helps the philantropist identifying the credible CSOs and from the other side the CSOs are at an advantage to better generate financial and philantropic assistance. Tax benefits: Only certified CSOs are entitled to receive income tax benefits hence whenever a CSO applies for tax exemption from the Federal Board of Revenue it needs to submit a certificate of good governance from PCP with respect to its declared mission and objectives. Improved capacity: Certification also has a direct impact on the capacity of the CSOs since it urges the adoption of modern and effective governance, financial management and programme delivery practices How the implementation of the Certification System is monitored and evaluated? The parameters of certification have broad ownership by the corporate sector, international aid agencies, government and the CSOs. After every three years a review of the process and parameters of certification involving all stakeholders is conducted and the evaluation standards are refined accordingly. Two such reviews have been conducted during last seven years. The PCP initiates the process by seeking feedback from evaluated CSOs, donors and civil society networks. After compiling the views of all stakeholders the draft of Model with amendments is presented to the FBR for their comments and approval. After every Panel meeting record of all certified organisations is sent to the FBR for their information. Similarly, the record of the certified organisations is also provided to the FBR at the end of each year. The FBR evaluates PCP s performance on annual basis as an authorized certification agency. III. How does the government cooperate with PCP in the implementation and compliance of the Certification System? How does PCP ensure independence? The government financially support PCP: in % of the core expenditure was funded by the Government while 34% of the support for the programme activities came from the Government. The Certification Programme remained fully funded by the Ministry of Social Welfare from 2006 to The funding was stopped as the Ministry devolved from the federal level to the provinces.
5 5 Whenever a CSO applies for tax exemption from FBR it needs to submit a performance evaluation report which raises the interest of the CSOs to apply for certification. Because PCP is the only certification agency in Pakistan till date. PCP works purely as an independent non-profit organisation with no intervention from the government in policy matters and day to day management. Although PCP is Government authorised certification body but all its decisions are made by the programme committees and the Boards of Directors. The only direct representation of the government in the decision making bodies of the PCP is in the Certification Panel. The reason for involving these representatives of the Government is to build ownership of the concept and system of certification within the Government. IV. What is the impact of the model so far? What are the main recommendations and lessons learned? PCP has contributed significantly to philanthropy development in Pakistan by drawing attention to the importance of increasing resources for community based social development initiatives. Furthermore, the Certification programme has been successful in assisting the CSOs to improve their governance systems, enhance their strengths and minimize their weaknesses in the areas of financial management and programme delivery. Corporate entities are increasingly putting their weight behind PCP s certification system (e.g., ICI Pakistan, Lever Brothers, Italian Debt Swap and the German Embassy have made it mandatory for NPOs receiving funds to be certified by PCP.) According to a recent survey conducted by the PCP over 90% CSOs informed that after certification process they received tax benefits, over 70% informed that certification helped in building capacity and enhancing knowledge base, over 30% informed that certification helped in obtaining funding from donors. Lessons Learnt: Essentials for Success Involve stakeholders at formative stage Identify benefits for CSOs & other stakeholders Credibility of the certifier Make changes to suite the local environment Recognition by government & donor(s) Factors that can Jeopardize Mandatory Certification High Certification Fee Discretion-Equal values not applied across the board Non- Participatory Processes
6 6 V. Useful links Website of the Pakistan Centre for Philanthropy: Country Information: a/pakistan_countrypage.asp The text of the National Accountability Ordinance may be found on the following website:
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