Ensuring that your organisation is accountable is a crucial responsibility of all voluntary management committees. Charities in particular are bound by law to be accountable to the public. The Charities and Trustee Investment (Scotland) Act 2005 includes duties for trustees and the ways in which charities and their trustees must be accountable - including requirements to provide information to the Office of the Scottish Charity Regulator (OSCR) and to the public, particularly annual reports and accounts. Please see our pages entitled 'Charitable Status after April 2006' for further information.

In general, those involved in the management of a charity should be accountable to:

• Funders - including private donors, central and local government and corporate donors
• Members of the charity
• Beneficiaries and users
• Staff and volunteers
• The general public

Reciprocally, staff and volunteers should be accountable for their actions to the Management Committee.

Making available information about the organisation is a good way for an organisation to show it is accountable and is general good practice.