Geirfa

Ymwadiad – mae’r eirfa hon yn deillio o ffynonellau amrywiol, ac mae’n ymwneud â thestun y Cod yn hytrach na geirfa gynhwysfawr i’r sector. Fe’i hadolygir o bryd i’w gilydd

Adolygiad

Asesiad ffurfiol o rywbeth gyda’r bwriad o ysgogi newid os oes angen.

Adrodd

Rhoi cyfrif o rywbeth. I elusennau, gall hyn gynnwys yr adroddiad blynyddol a gwybodaeth a roddir ar y wefan neu a gyfathrebir mewn ffyrdd eraill.

Adroddiad blynyddol

Adroddiad blynyddol yr ymddiriedolwyr gan gynnwys gwybodaeth ynglŷn â gweithgareddau’r elusen, cyfrifon blynyddol, strategaeth, y datganiad llywodraethu ac eitemau eraill.

Aelod

I gwmni elusennol, mae aelod i bob pwrpas yn warantwr mewn cwmni cyfyngedig drwy warant. Mae aelodau o gymdeithasau anghorfforedig fel arfer yn ymaelodi drwy gytuno i gadw at yr is-ddeddfau. Yn gyffredinol, daw pobl yn aelodau pan nodir eu henw yn y gofrestr aelodau sy’n ddogfen ffurfiol y mae’n ofynnol i gwmnïau a mudiadau eraill ei chadw.

I gwmni cyfyngedig drwy warant mae aelodaeth wedi’i chyfyngu i’r tanysgrifwyr i’r Memorandwm a’r rheini a dderbynir yn aelodau o dan y rheolau a osodir yn yr Erthyglau.

Gall aelodaeth o elusen fod yr un fath â’r diffiniad o aelodau o gwmnïau elusennol, ond mae modd iddynt hefyd weithredu cynllun aelodau neu gefnogwyr sy’n darparu buddion penodol. Mae gan aelodau o elusen yr hawl i bleidleisio a chael gwybodaeth ynglŷn â’r ffordd y mae’r elusen yn cael ei rhedeg.

Allbynnau

Swm rhywbeth a gynhyrchir. Er enghraifft, nifer y bobl sy’n defnyddio gwasanaeth cymunedol.

Amcanion

Yr hyn y mae uchelgais neu ymdrech yn ceisio ei gyflawni; nod neu ganlyniad a ddymunir.

Amrywiaeth

Hanfod amrywiaeth yw cydnabod, parchu a gwerthfawrogi gwahaniaethau pobl, a’u galluogi i gyfrannu a gwireddu eu potensial llawn o fewn diwylliant cynhwysol. Ymysg y pethau i’w hystyried yn y cyd-destun hwn y mae rhyw, ethnigrwydd, cefndir cymdeithasol a diwylliannol a nodweddion.

Annibynnol

Rhydd rhag rheolaeth allanol; heb fod o dan awdurdod na dylanwad arall. Gweler hefyd ‘gwrthdaro buddiannau’

Archwiliad

Arolwg swyddogol o gyfrifon cwmni neu fudiad gan gorff annibynnol.

Archwiliad sgiliau

Proses i fesur a chofnodi sgiliau unigolyn neu grŵp. Y pwrpas yw canfod y sgiliau a’r wybodaeth y mae ar y mudiad eu hangen, yn ogystal â’r sgiliau a’r wybodaeth sydd gan y mudiad yn barod.

Arian wrth gefn

Adnoddau neu nwyddau ariannol nad oes angen eu defnyddio am y tro ond sydd ar gael os oes eu hangen.

Asedau      

Eitem o eiddo dan berchnogaeth mudiad, a ystyrir i fod â gwerth ac ar gael i dalu dyledion, ymrwymiadau, neu ymrwymiadau etifeddol. Mae asedau’n cynnwys eitemau diriaethol (er enghraifft, tir, eiddo ayyb) ac anniriaethol, fel enw da.

Atebol / atebolrwydd

Atebolrwydd yw’r ddyletswydd ddiosgoi i egluro’r ffyrdd y mae unigolyn neu grŵp wedi cyflawni’r rhwymedigaethau sydd arnynt yn ôl y gyfraith, corff lywodraethu neu ddogfen gyfansoddiadol, neu’r ffyrdd y maent wedi achosi i’r pethau hyn gael eu cyflawni. Tra mae’n bosib dirprwyo i eraill y gwaith o gyflawni’r gweithgareddau/rhwymedigaethau hyn, ni ellir dirprwyo’r rhwymedigaeth i barhau’n atebol am y camau a gymerir.

Atebolrwydd cyfreithiol 

Bod yn gyfrifol am rywbeth yn ôl y gyfraith (gweler hefyd ‘atebolrwydd dirprwyol’)

Atebolrwydd dirprwyol

Mae atebolrwydd dirprwyol yn cyfeirio at sefyllfa lle mae rhywun yn cael ei ddal yn gyfrifol am weithredoedd neu ddiffygion rhywun arall. Yn y gweithle, gall cyflogwr fod yn gyfrifol am weithredoedd neu ddiffygion ei gyflogeion, a bwrw y gellir dangos eu bod wedi digwydd yn ystod eu cyflogaeth.

Budd cyhoeddus

Budd i’r cyhoedd, un o ofynion statws elusennol. Creu effaith bositif o ganlyniad i’r gwaith a rhoi budd i grŵp digon eang o fewn cymdeithas. Mae hyn yn ganolog hefyd i Gwmnïau Buddiannau Cymunedol a mathau amrywiol eraill o fudiadau.

Buddiolwr

Rhywun sy’n cael budd o weithgareddau’r elusen.

Bwrdd

Grŵp o unigolion a etholir neu a benodir sydd, gyda’i gilydd, yn gyfrifol am drefn lywodraethu a chyfeiriad strategol mudiad, ac sydd ag atebolrwydd cyfreithiol.

Cadeirydd

Rhywun sy’n llywyddu dros gyfarfod, yn sicrhau y dilynir gweithdrefnau, yn crynhoi dadleuon, ac yn darparu arweinyddiaeth i’r bwrdd/pwyllgor.

Canlyniadau

Yr hyn sy’n dilyn gweithred neu weithgaredd. Er enghraifft, gwell iechyd ymysg y grŵp targed, neu warchod cynefin.

Cod

Set o gonfensiynau neu egwyddorion sy’n llywodraethu ymddygiad mewn maes penodol.

Codi i lefel uwch

Trosglwyddo pwnc o bryder neu ddiddordeb i fyny yn y gadwyn benderfynu.

Cofrestr buddiannau

Cofrestr a gedwir i restru buddiannau ymddiriedolwyr a’u buddiannau ymddangosiadol; mae’r gofrestr yn cofnodi buddiannau sydd â’r potensial i ddylanwadu ar ddyletswyddau swyddogol.

Contractwr

Person neu gwmni sy’n ymgymryd â chontract i wneud dan o waith neu berfformio gwasanaeth.

Cydymffurfiaeth

Y weithred o gadw at orchymyn neu reol.

Cydymffurfiaeth reoleiddiol, gofyniad

Mae cydymffurfiaeth reoleiddiol yn disgrifio’r nod y mae mudiadau’n ceisio ei gyflawni yn eu hymdrechion i sicrhau eu bod yn ymwybodol o ddeddfau, polisïau a rheoliadau perthnasol, ac yn cymryd camau i gydymffurfio â nhw.

Cyfansoddiad

Dogfen lywodraethu elusen yw unrhyw ddogfen sy’n nodi dibenion yr elusen a, fel arfer, y ffordd o’i gweinyddu. Gall y ddogfen fod yn weithred ymddiriedolaeth, cyfansoddiad, memorandwm ac erthyglau cymdeithasu, trawsgludiad, ewyllys, Siarter Frenhinol, Cynllun gan y Comisiwn, neu ddogfen ffurfiol arall.

Cyfrifon blynyddol

Adroddiad ariannol a gyflwynir gan ymddiriedolwyr elusen i’w haelodau (a phan fo angen y Comisiwn Elusennau) bob blwyddyn. Bydd y ddogfen hon yn dilyn y Datganiad o'r Arfer a Argymhellir i elusennau.

Cylch gorchwyl (pwyllgorau)

Cwmpas a chyfyngiadau gweithgaredd neu grŵp.

Cyllideb

Cynllun, wedi’i fynegi mewn termau ariannol, a gynigir gan y mudiad, yr uwch dîm rheoli neu’r bwrdd, er mwyn cyflawni, am gyfnod penodol, unrhyw rai neu bob un o swyddogaethau’r mudiad.

Cymesur

Cywir neu addas o ran maint, swm, neu raddfa wrth ei ystyried mewn perthynas â rhywbeth arall.

Cynaliadwy

Gallu parhau dros gyfnod o amser.

Cyndyn o fentro

Yn amharod neu’n gyndyn o gymryd risgiau.

Cynefino

Proses o hyfforddiant cychwynnol i aelodau newydd o staff neu’r bwrdd. Pwrpas cynefino yw rhoi gwybodaeth ac arweiniad i’r aelod newydd fel y gall ddod mor effeithiol â phosib yn ei rôl newydd cyn gynted â phosib.

Chwythu’r chwiban

Gweithred lle mae rhywun sy’n gysylltiedig â mudiad (fel arfer cyflogai) yn adrodd unrhyw gamweddau i ffynhonnell allanol.

Darbodus

Gofal, barnu’n dda, a doethineb wrth edrych ymlaen.

Datganiad llywodraethu

Trosolwg o’r prosesau y mae mudiad yn cael ei gyfarwyddo yn unol â nhw. Fel arfer, fe’i hanelir at aelodau a rhanddeiliaid er mwyn sicrhau tryloywder, cysyniad sy’n awgrymu y dylai rhanddeiliaid wybod sut mae’r mudiad yn cael ei redeg. Ymhellach, mae datganiad llywodraethu yn sicrhau atebolrwydd y rheini wrth y llyw.

Datgelu

Y weithred o wneud gwybodaeth yn hysbys – yn gyffredinol, yn yr adroddiad blynyddol neu ar y wefan. Ymysg yr enghreifftiau y mae gweithgareddau a strategaeth yr elusen, cyfansoddiad y bwrdd (hynny yw, pwy sy’n aelodau ohono), datganiadau ariannol ac yn y blaen.

Defnyddiwr gwasanaeth

Yn gyffredinol mae ‘defnyddiwr gwasanaeth’ yn golygu unrhyw un sy’n glaf neu ddefnyddiwr arall o wasanaethau iechyd a / neu gymdeithasol, ond mae’r cysyniad yn ymestyn i fuddiolwyr elusennau.

Dibenion / pwrpas

‘Pwrpas’ elusen yw’r hyn y cafodd ei sefydlu i’w gyflawni. Mae pwrpas elusennol yn un sydd:

  • yn cyd-fynd ag un neu fwy o’r 13 disgrifiad o ddibenion a restrir yn y Ddeddf Elusennau
  • er budd y cyhoedd (y ‘gofyniad budd cyhoeddus’)

Diduedd

Trin pob pwnc neu berson yn gyfartal.

Diddymu

Y broses o gau elusen neu fudiad yn ffurfiol.

Dilys / dilysrwydd

Y gallu i amddiffyn rhywbeth â rhesymeg neu gyfiawnhad.

Diogelu

Gwarchod rhag niwed neu ddifrod â mesur(au) priodol.

Dirprwyo

Pan fo un parti yn rhoi awdurdod i barti arall at ddiben(ion) y cytunwyd arnynt. O dan y cysyniad cyfreithiol o atebolrwydd dirprwyol, mae’r dirprwywr yn dal i fod yn gyfrifol am weithredoedd neu ddiffygion y dirprwy wrth gyflawni diben y dirprwyo.

Disgrifiad o rôl

Datganiad eang, cyffredinol, ac ysgrifenedig o swydd benodol. Fel arfer mae’n cynnwys manylion dyletswyddau, pwrpas, cyfrifoldebau, cwmpas, ac amodau gwaith y swydd ynghyd â theitl y swydd, ac enw’r person.

Diwylliant

Syniadau, arferion, ac ymddygiad cymdeithasol pobl, cymdeithas, neu fudiad penodol.

Dogfen lywodraethu

Gweler Cyfansoddiad

Effaith

Gwahaniaeth neu ddylanwad amlwg.

Effeithiol

Yn llwyddiannus wrth gyflawni canlyniad a ddymunwyd neu a fwriadwyd.

Elusen

Dywed y Ddeddf Elusennau mai sefydliad yw elusen sydd er budd y cyhoedd ac a sefydlir er dibenion elusennol yn unig.

Enw da

Y credoau neu’r farn gyffredinol ynglŷn â rhywun neu rywbeth. Os oes gan elusen enw da, mae’n fwy tebygol o sicrhau cyllid a rhoddion.

Ethos

Ysbryd nodweddiadol diwylliant, cyfnod, neu gymuned (neu fudiad) sy’n dod i’r amlwg yn ei agweddau a’i ddyheadau.

Gofyniad cyson

Gofyniad sy’n parhau i fodoli neu ddatblygu.

Gonestrwydd / uniondeb

Y rhinwedd o fod ag egwyddorion moesol cryf; bod yn onest ac yn weddus.

Goruchwylio

Y weithred o wylio dros rywbeth.

Gweithdrefnau

Dilyniant cronolegol o weithredoedd. Dull sefydledig neu benodedig o ddelio gyda mater neu broses benodol, neu o brosesu mater neu broses benodol.

Gwerthoedd

Egwyddorion neu safonau ymddygiad; barn unigolyn o’r hyn sy’n bwysig mewn bywyd.

Gwerthuso

Asesiad ffurfiol o’r perfformiad dros gyfnod amser penodol.

Gwerthuso’r bwrdd
Adolygu’r bwrdd

Yr adolygiad rheolaidd i asesu perfformiad y bwrdd (a chyfarwyddwyr unigol) naill ai gan y bwrdd ei hun (hunanasesu) neu gan drydydd parti, ac i ddarganfod ble y gellir gwella. Dylai’r cadeirydd adrodd i’r bwrdd ynglŷn â’r canlyniadau a dylai’r bwrdd wedyn adrodd y canlyniad i’r aelodau yn yr adroddiad blynyddol.

Gwirfoddolwr

Rhywun sy’n gweithio i fudiad heb gael ei dalu.

Gwrthdaro buddiannau

Yr egwyddor sylfaenol ynglŷn â phob ymddiriedolwr yw na ddylent gael unrhyw fuddion ar ben y rheini sydd ar gael i fuddiolwyr eraill ac ni ddylent ddylanwadu ar benderfyniadau sy’n effeithio’n uniongyrchol arnynt. Dylai ymddiriedolwyr fod yn effro i’r holl amgylchiadau lle gall eu buddiannau wrthdaro.

Hyfywedd

Gallu i weithio’n llwyddiannus.

Is-gwmni

Mudiad neu gwmni a reolir gan fudiad neu gwmni daliannol.

Is-lywydd

Rôl swyddog anrhydeddus a gyflawnir gan ymddiriedolwr sy’n dirprwyo yn lle cadeirydd y mudiad ac yn ei gefnogi.

Lliniaru

Gwneud (rhywbeth drwg) yn llai difrifol neu boenus.

Llywodraethu

Llywodraethu (corfforaethol) yw’r system y mae cwmnïau yn cael eu cyfarwyddo a’u rheoli yn unol â hi.

Moeseg, moesegol

Safonau moesoldeb ac ymddygiad unigolyn neu fudiad.

Monitro

Pan fo mudiadau yn sefydlu pwyllgorau trosolwg a chraffu. Eu diben yw dal y gweithredwyr yn atebol a hefyd cefnogi’r mudiad i ddatblygu polisïau a chyfrannu at rôl arwain y mudiad drwy graffu ar wasanaethau a gweithredoedd y mudiad.

Mudiad gwirfoddol

Grŵp o unigolion sy’n dod i gytundeb, fel arfer fel gwirfoddolwyr, i ffurfio corff (neu fudiad) i gyflawni pwrpas.

Polisi (gweler Gwrthdaro buddiannau)

Pwyllgor

Grŵp o unigolion sy’n derbyn ac yn ystyried adroddiadau gan drydydd parti ac yn cyflwyno’r canfyddiadau i gorff uwch.

Dylai pob pwyllgor fod â chylch gorchwyl priodol a chyfredol sy’n cael ei gymeradwyo a’i adolygu gan y bwrdd.

Recriwtio

Gweithred a phroses o ymrestru pobl.

Risg

Sefyllfa lle mae rhywun neu rywbeth ac iddo werth yn agored i berygl, niwed, neu golled.

Rhanddeiliad

Rhywun sydd â diddordeb neu gyfran mewn rhywbeth.

Rheoleiddiwr

Y Comisiwn Elusennau i Gymru a Lloegr yw’r adran lywodraethol anweinidogol sy’n rheoleiddio elusennau cofrestredig yng Nghymru a Lloegr ac yn cynnal y Gofrestr Ganolog o Elusennau.

Rheoli risg

Dadansoddi a rheoli risg. Mae hyn yn cynnwys adnabod ac asesu’r risg, penderfynu a ddylid derbyn y risg, gwarchod yn ei herbyn, ei hatal neu yswirio yn ei herbyn, a’r broses o weithredu penderfyniadau o’r fath.

Rhiant-elusen

Elusen sy’n berchen ar fudiad arall drwy drefniadau llywodraethu.

Sicrhau

Datgan yn bositif a chael gwared ag unrhyw amheuon.

Sicrwydd

Datganiad positif a fwriedir iddo roi hyder.

SORP

Datganiad o’r Arfer a Argymhellir (SORP – Statement of Recommended Practice) sy’n amlinellu’r ffordd y mae’n rhaid i elusennau wneud cyfrif am eu harian.

Strategaeth / strategol

Cynllun gweithredu i geisio cyflawni nod hirdymor neu gyffredinol.

Swyddog

Person sydd mewn safle o awdurdod, neu ymddiriedaeth. Mae ymddiriedolwyr a’r prif weithredwr yn swyddogion, er enghraifft.

Tâl

Taliad cydnabyddiaeth am waith neu wasanaethau.

Uno

Cyfuno dau neu fwy o bethau, yn enwedig mudiadau, yn un.

Ymddiriedolwr

Mae gan ymddiriedolwyr elusen yr un ystyr ag yn adran 177 o Ddeddf Elusennau 2011, hynny yw, y personau sydd â’r rheolaeth gyffredinol dros weinyddu elusen, ni waeth beth maent yn cael eu galw.

Er enghraifft, yn achos cymdeithas anghorfforedig y pwyllgor rheoli yw’r ymddiriedolwyr elusen, ac yn achos cwmni elusennol y cyfarwyddwyr yw’r ymddiriedolwyr elusen.

Mae ymddiriedolwyr yn gyfrifol am yr elusen yn ôl y gyfraith.

Ymddiriedolwr elusen, gweler ymddiriedolwr

*

Ymgynghori

Y weithred neu’r broses o ymgynghori neu drafod yn ffurfiol.

Yr Ymddiriedolwr Hanfodol

Canllaw allweddol i ymddiriedolwyr gan y Comisiwn Elusennau yw Yr Ymddiriedolwr Hanfodol. Mae’n rhoi eglurder ynghylch dyletswyddau cyfreithiol, a beth y mae’n rhaid ac y dylai ymddiriedolwyr ei wneud. Mae e’ ar gael ar wefan y Comisiwn Elusennau.

A
Accountability - Accountability is the unavoidable duty to explain the ways in which an individual or group has carried out, or caused to be carried out, the obligations placed upon them by law, a governing body or constitutional document. While the discharge of these activities/obligations may be delegated to others, the obligation to account for (ie remain accountable for) the actions cannot be delegated.
Accountable - Accountability is the unavoidable duty to explain the ways in which an individual or group has carried out, or caused to be carried out, the obligations placed upon them by law, a governing body or constitutional document. While the discharge of these activities/obligations may be delegated to others, the obligation to account for (ie remain accountable for) the actions cannot be delegated.
Annual accounts - A financial report presented by the trustees of a charity to its members (and where required the Charity Commission) each year. This document will follow the Statement of Recommended Practice for charities.
Appraisal - A formal assessment of the performance over a set time frame.
Assets - An item of property owned by an organisation, regarded as having value and available to meet debts, commitments, or legacies. Assets include tangible (for example, land, property etc) and intangible items, such as reputation.
Assurance - A positive declaration intended to give confidence.
Assure - To state positively and dispel any doubts.
Audit - An official inspection of a company or organisation’s accounts by an independent body.
B
Beneficiary - A person who derives advantage from the activities of the charity.
Board - A group of elected or appointed individuals who are collectively responsible for the governance and strategic direction of an organisation, and who have legal liability.
Board Evaluation, Board Review - The periodic review to assess the performance of the board (and individual directors) either by itself (self-assessment) or by a third party, and indicate where improvements can be made. The chair should report to the board on the results and the board should then report the result to the members in the annual report.
Budget - A plan, expressed in financial terms, proposed by the organisation, senior management team or board, for the purpose of carrying out, for a specific period, any or all of the functions of the organisation.
C
Chair - Person presiding over a meeting and who ensures procedures are followed, sums up arguments, and provides leadership to the board/committee.
Charity - The Charities Act states that a charity is an institution which is for the public benefit and is established for charitable purposes only.
Charity trustee - See Trustee
Code - A set of conventions or principles governing behaviour in a given sphere.
Committee - A group of individuals who receive and consider reports from a third party and present the findings to a superior body. All committees should have appropriate and up-to-date terms of reference that are approved and reviewed by the board.
Compliance - The act of obeying an order or rule. Regulatory compliance describes the goal that organisations aspire to achieve in their efforts to ensure that they are aware of and take steps to comply with relevant laws, polices, and regulations
Conflict of interest - The basic principle regarding all trustees, is that they should not receive any benefits over and above those that are available to other beneficiaries and should not influence decisions that have a direct impact upon them. Trustees should be alert to all the circumstances where a conflict could arise.
Constitution - A charity's governing document is any document which sets out the charity's purposes and, usually, how it is to be administered. It may be a trust deed, constitution, memorandum and articles of association, conveyance, will, Royal Charter, Scheme of the Commission, or other formal document.
Consultation - The action or process of formally consulting or discussing.
Contractor - A person or company that undertakes a contract to do a job or perform a service.
Culture - The ideas, customs, and social behaviour of a particular people, society, or organisation
D
Delegation - Grant of authority by one party to another for agreed purpose(s). Under the legal concept of vicarious liability, the delegator remains responsible for the delegate's acts or omissions in carrying out the purpose of the delegation.
Disclosure - The action of making information known – generally, in the annual report or on the website. Examples include the activities and strategy of the charity, board composition, financial statements and so on.
Dissolution - The process of formally closing a charity or organisation.
Diversity - Diversity is about recognising, respecting and valuing people’s differences, and enabling them to contribute and realise their full potential within an inclusive culture. Among items to be considered in this context are gender, ethnicity, social and cultural background and characteristics.
E
Escalate - To pass a topic of concern or interest upwards in the decision-making chain.
Essential Trustee - The Essential Trustee is a key piece of the Charity Commission’s guidance for trustees. It offers clarity over legal duties, what trustees must and should do. It is available through the Charity Commissions website.
Ethics, ethical - Standards of morality and conduct of either an individual or organisation
Ethos - The characteristic spirit of a culture, era, or community (or organisation) as manifested in its attitudes and aspirations.
G
Goals - The object of an ambition or effort; an aim or desired result.
Governance - (Corporate) governance is the system by which companies are directed and controlled.
Governance Statement - A governance statement is an overview of the processes by which an organisation is directed. Typically, it is aimed at members and stakeholders in the interest of transparency, a concept that implies that stakeholders should know how the organisation is being run. Further, a governance statement is to ensure accountability of those in charge.
Governing document - See Constitution
I
Impact - A marked effect or influence.
Impartial - Treating all topics or people equally.
Independent - Free from outside control; not subject to another's authority or influence. See also ‘conflict of interest’
Induction - Process of initial training for new members of staff or the board. The objective of induction is to inform the new member such that he or she can become as effective as possible in their new role as soon as possible.
L
Legitimate - Able to be defended with logic or justification; valid.
Liability - The state of being legally responsible for something (see also ‘vicarious liability’)
M
Member - For a charitable company, a member is essentially a guarantor in a company limited by guarantee (CLG). Members of unincorporated associations usually become so by agreeing to abide by the bye-laws. In general, people usually become members when their name is entered in the register of members which is a formal document required of companies and other organisations. For CLG membership is limited to the subscribers to the Memorandum and to those who are admitted to membership under the rules set out in the Articles. Members under the charity definition can be the same as that for charitable companies, but they may also operate a membership or supporters scheme which provides certain benefits. Members of a charity have the right to vote and to receive information on the running of the charity.
Merger - A combination of two or more things, especially organisations, into one.
Mitigate - Make (something bad) less severe, serious, or painful.
Monitoring - Monitoring involves organisations setting up overview and scrutiny committees. Their purpose is to hold the executive to account and also to support the organisation in terms of policy development and contribute to the organisations’ leadership role through scrutiny of the organisations’ services and actions.
O
Officer - Person who holds a position of authority, command, or trust. Trustees and the chief executive are officers, for example.
Ongoing requirement - A requirement that continues to exist or develop.
Outcomes - The way something turns out; a consequence. Examples would be better health among the target group, or preserving a habitat.
Output - The amount of something produced. An example would be the number of people using a community service.
Oversight - The action of overseeing something.
P
Parent charity - A charity that owns another organisation through governance arrangements.
Policy - see Conflict of interest
Probity - The quality of having strong moral principles; honesty and decency.
Procedures - Chronological sequence of actions. Established or specified method of dealing with or processing a particular issue or process.
Proportionate - (or proportional) correct or suitable in size, amount, or degree when considered in relation to something else
Prudence - Care, caution, and good judgment, as well as wisdom in looking ahead.
Public benefit - Benefit to the public, a requirement of charitable status. Creating a positive impact from work and benefiting a sufficiently wide group in society. Also central to Community Interest Companies and various other types of organisation.
Purposes - A charity’s ‘purpose’ is what it is set up to achieve. A charitable purpose is one that: – falls within one or more of 13 descriptions of purposes listed in the Charities Act – is for the public benefit (the ‘public benefit requirement’)
R
Recruitment - Action and process of enlisting people.
Register of interests - A register kept of the interests and perceived interests of trustees; the register records interests which could potentially influence official duties.
Regulator - The Charity Commission for England and Wales is the non-ministerial government department that regulates registered charities in England and Wales and maintains the Central Register of Charities.
Regulatory compliance, requirement - Regulatory compliance describes the goal that organisations endeavour to achieve in their efforts to ensure that they are aware of and take steps to comply with relevant laws, polices, and regulations.
Remuneration - Payment for work or services.
Reporting - Give an account of. For charities, this can include the annual report and information put on the website or communicated in other ways.
Reputation - The beliefs or opinions that are generally held about someone or something. If a charity has a good reputation, it is more likely to obtain funding and donations.
Reserves - Financial resources or commodities not needed for immediate use but available if and when required.
Review - A formal assessment of something with the intention of instituting change if necessary.
Risk - A situation where someone or something valued is exposed to danger, harm, or loss.
Risk management - The analysis and management of risk. Involves the identification and assessment of risk, the decision whether to accept, guard against, prevent or insure against the occurrence and the process of implementing such decisions.
Risk-averse - Disinclined or reluctant to take risks.
Role description - A broad, general, and written statement of a specific job. It generally includes details of duties, purpose, responsibilities, scope, and working conditions of a job along with the job's title, and the name or designation of the person.
S
SORP - Statement of Recommended Practice which outlines how charities must account for their finances.
Safeguard - Protect from harm or damage with appropriate measure(s).
Service user - Generally 'service user' means anyone who is a patient or other user of health and / or social services, but the concept extends to the beneficiaries of charities.
Skills audit - A process for measuring and recording the skills of an individual or group. The purpose is to identify the skills and knowledge that the organisation requires, as well as the skills and knowledge that the organisation currently has.
Stakeholder - A person with an interest or concern in something.
Strategy, strategic - A plan of action designed to achieve a long-term or overall aim.
Subsidiary - An organisation or company controlled by a holding organisation or company.
Sustainable - Able to continue over a period of time.
T
Terms of reference - The scope and limitations of an activity or group.
Trustee - Charity trustees has the same meaning as in s.177 of the 2011Act, that is, the persons having the general control and management of the administration of a charity, regardless of what they are called. For instance, in the case of an unincorporated association the management committee are its charity trustees, and in the case of a charitable company it is the directors who are the charity trustees. Trustees are legally liable for the charity.
V
Values - Principles or standards of behaviour; one's judgement of what is important in life.
Viability - Ability to work successfully.
Vicarious liability - Vicarious liability refers to a situation where someone is held responsible for the actions or omissions of another person. In a workplace context, an employer can be liable for the acts or omissions of its employees, provided it can be shown that they took place in the course of their employment.
Vice Chair - An honouree officer position taken by a trustee which deputises and assists the chair of the organisation.
Voluntary organisation - A group of individuals who enter into an agreement, usually as volunteers, to form a body (or organisation) to accomplish a purpose.
Volunteer - A person who works for an organisation without being paid.
W
Whistle-blowing - Action by which a person associated with an organisation (usually an employee) reports any wrongdoing to an external source.