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The Sarbanes-Oxley Act was passed in 2002 placing new requirements on nonprofits (Worth, 2017). One provision of Sarbanes-Oxley regards destroying documents and protection of whistleblowers. When revisions occurred in 2015, new interests were added such as ensuring policies for whistleblowers and code of ethics were included in organization needs (Worth, 2017).

BoardSource (2003) recommends that nonprofit leaders carefully review the provisions of Sarbanes-Oxley and decide which ones are beneficial for the organization to implement. One of the provisions is about protecting whistleblowers. The Sarbanes-Oxley Act protects individuals who report suspected illegal activities in the organization and risk their careers as long as they are acting in good faith (BoardSource, 2003). To help reduce the likelihood of misconduct by employees and be an easy target for fraud or abuse, written policies are often put in place to express zero tolerance (BoardSource, 2003). Without having practices and procedures in place for reporting such actions, it puts both the organization and individual at heightened risk. It is also important to note, that punishment or reprimanding the employee that files the complaint is prohibited. Two recommendations that BoardSource (2003) provides is for the organization to have a formal process in place for complaints and that all nonprofit leaders must take all complaints seriously, investigate, and fix or justify any problems.

At the agency I work for, we have a Whistleblower Protection policy that is two pages in length. In the policy, it provides employees with the Compliance Officer and contact information for who is responsible to investigate and resolve all unethical and illegal conduct in the organization. Next, it clearly and concisely outlines the reporting responsibilities of employees. The policy continues on with employees must be acting in good faith when submitting a report and that there will not be any retaliation or punishment from the agency. Our policy also summarizes our confidentiality expectations to the individual filing and those that are suspected to be in violation of the misconduct. Lastly, the policy covers reporting procedures, accounting and auditing matters as well as how reported violations are handled. Not only do we have a policy that all employees are required to review throughout their probationary period, during their initial orientation to the position, our Human Resource Manager discusses this and employees sign off agreeing to the expectation.

Resources

BoardSource. (2003, March 1). The Sarbanes-Oxley Act and Implications for Nonprofit Organizations.GuideStar. Retrieved from https://trust.guidestar.org/the-sarbanes-oxley-act…

Worth, M. J. (2017). Nonprofit management: Principles and practices (4th ed.). Retrieved from https://redshelf.com