10/16/2018 Tackling the Accreditation Requirements through the 2018 Requirements Manual Melissa Kalvestrand Deputy Director Road Map 2018 Requirements Manual – Format – Highlights – Accreditation Documentation 1
10/16/2018 Handout: Excerpt 2017 Standards Accredit… “b : to recognize or vouch for as conforming with a standard” 2
10/16/2018 Integrating 2017 Standards into Accreditation Program Indicator Elements – Keeps Core • Title investigation, baseline documentation reports, management plans, monitoring – Adds Key High-Risk Areas • Financial health, insurance, stewardship documentation – Drops Low-Risk or Redundant Areas • Charitable solicitation registration 2018 Requirements New Indicator Elements 3
10/16/2018 Format 4
10/16/2018 2018 Manual Format 1. Indicator Elements in Four Groups Governance, Finance, Transactions, Stewardship 2. Requirements for Each Group 3. Application Documents for Each Group Indicator Elements in Groups: Governance, Finance, Transactions, Stewardship 5
10/16/2018 Handout pg. 2 6
10/16/2018 Accreditation Application Land and Conservation Pre-Application Application Application Easement Materials Questions Documents Documents (“Project Documentation”) 7
10/16/2018 Requirements: Format • Bold Font – Bold: Demonstrate compliance or corrective action – Non-bold: Demonstrate compliance; but corrective action situational and depends on risk • Detail of Review – Sufficiently, Generally, Appropriate – Exist Requirements: When they Apply • When compliance… – Renewal: over term – First-time: current work (unless noted) • New requirements phased in… 8
10/16/2018 Isolated and Rare Non-Compliances Questions 9
10/16/2018 Governance Finance Transactions Stewardship Governance • Organizational Documents • Board Structure and Operations • Board Meetings • Strategic Goals • Conflicts of Interest and Other Policies Handout pgs. 2-4 10
10/16/2018 Governance: Conflicts of Interest and Other Policies Finance • Financial Records and Financial Health • Board Oversight • Gift Acknowledgement and Donor Restrictions • Internal Controls • Stewardship and Defense Funding • Insurance Handout pgs. 4-9 11
10/16/2018 Finance: Financial Records and Financial Health 2016 2018 Finance: Financial Records and Financial Health 12
10/16/2018 Finance: Financial Records and Financial Health Application Documents Finance: Board Oversight Application Documents 13
10/16/2018 Finance: Gift Acknowledgement and Donor Restrictions Application Documents Finance: Internal Controls Indicator Element 6D1. Establish written internal controls and accounting procedures, including segregation of duties, in a form appropriate for the scale of the land trust, to prevent the misuse or loss of funds 14
10/16/2018 Finance: Internal Controls Application Documents Finance: Internal Controls http://www.landtru staccreditation.org/ renewal/application -and-project- documentation/105 0-internal-controls 15
10/16/2018 Finance: Insurance Application Documents Transactions • Project Due Diligence • Project Review and Approval • Conservation Easement and Fee Title Deeds • Baseline Documentation Reports • Tax Deduction • Recordkeeping Handout pgs. 9-16 16
10/16/2018 Transactions: Due Diligence/ Visual Inspection Project Documentation Transactions: Baseline Documentation Reports 2016 17
10/16/2018 Transactions: Baseline Documentation Reports 2018 Transactions: Tax Deduction Tax Deduction 1A3, 9E2, 10A1, 10B2, 10C2, 10C3, 10C4 18
10/16/2018 Land Conservation Project List Transactions: Tax Deduction Project Documentation 19
10/16/2018 Stewardship • Conservation Easement Monitoring and Conservation Property Inspections • Conservation Property Management Plans • Conservation Easement Enforcement and Amendment Policies • Conservation Easement Amendments and Extinguishments • Conservation Easement Enforcement and Conservation Property Ownership Challenges • Conservation Easement Stewardship Records Handout pgs. 17-20 Stewardship: Conservation Easement Stewardship Records Application Document 20
10/16/2018 Stewardship: Conservation Easement Stewardship Records Application Documents Stewardship: Monitoring Forms 2016 Fee inspection report contents starting in 2020 2018 21
10/16/2018 What Next… Education Resources • Land Trust Alliance Background Narratives: Enhanced with Accreditation Call-outs • Five Online Courses: Overview, Governance, Finance, Transactions, & Stewardship 22
10/16/2018 Narratives for Practice Elements Online Courses 23
10/16/2018 Now what? Step 1: Read the Manual Introduction Step 2: Read the Requirements Step 3: Look at the New Documents o Have it? Great! Check that it meets the requirements. o Don’t have it? Plan to have in place by 2019. Step 4: If you are accredited, review any Expectations for Improvement (EFIs) and contact the Commission if you have questions Final Questions & Wrap-Up mkalvestrand@landtrustaccreditation.org info@landtrustaccreditation.org 518-587-3143 24
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