ETH 1 - Open, Transparent Operations
The organization operates in an open and transparent manner in accordance with applicable legal requirements and uses assets exclusively and effectively to serve the purpose for which it has been created.
The public has access to clear, timely, accurate information, as appropriate to the type of organization, about the organizationís programs, activities, service recipients, and finances.
related FIN 6.01
Interpretation: Consumers of services, donors, volunteers, and public officials are among those for whom access to information should be assured. The federal Form 990 filing, a vehicle to convey full descriptions of activities undertaken, is used increasingly as a source of information for consumers.
Interpretation: COA recognizes that for profit organizations are not required to disclose financial information to the public.
The organization accurately portrays its mission or purpose in all communications that contain such a representation.
Foundations, not-for-profit corporations, for-profit subsidiaries, or holding companies/separate legal entities established under the organizationís auspices, or on the organizationís behalf, take only those actions that are in the organizationís and the stakeholderís best interests.
Note: Please see Tip Sheet: EAP Parent Companies in the Tools Index for additional assistance with this standard.
NA The organization has established no separate legal entities.
The organization eliminates internal and external barriers to achieving ethical practice throughout the organization, including unawareness of expectations and current information.
Interpretation: The organization promotes and maintains the education of the governing body, advisory group, owners, and staff regarding ethical practice and sets expectations for operating in an open, transparent manner.
When the network management entity, organizations with an ownership interest in the network, or members of the network's board of directors provide direct services to network clients, the network management entity discloses all ownership, partnership, or governance arrangements in all written material describing the network.
related ETH 2.04
Interpretation: In partner networks, which typically consist of a group of organizations that have joined together to form a new, separately incorporated network entity, the partner organizations often have a direct financial stake in the network, as well as a direct role in the network's governance, decision-making, and outcomes. In such cases partner organizations can be considered the network's "owners."
A network can use a simple statement such as "The XYZ Network is a partnership of provider organizations in Clark County" on letterhead or other written material, as long as the network makes more detailed written information, such as a list of all "owners" available upon request.
NA The organization is not a network management entity.