Another statutory instrument, the Statement of Recommended Accounting and Auditing Practices (SORAAPS), currently awaiting gazettement by the government, will be a useful statutory instrument for promoting accountability in the sector.

The NGO Coordination Board, whose secretariat is the NGO Coordination Bureau, is responsible for registering NGOs. All registered NGOs automatically become members of, and pay a prescribed annual fee to, the NGO Council. Fully paid up members vote on policies and elect officials during the GASS. When necessary, the NGO Council holds a Special General Assembly.

The Executive Committee comprises 15 members elected every 3 years. It is responsible for policy making and for directing all the programmes of the Council. The Executive Committee has four subcommittees. These are the Networking, Finance & Administration, Rapid Response, Programme Support and Information and Publicity subcommittees.

The Regulatory Committee comprises 7 members elected every 2 years. It is a quasi-judicial tribunal, established to facilitate self-regulation in the NGO sector. It promotes and maintains adherence to the NGO Code of Conduct and the Rules and Regulations. The Committee also has the power to define and review the criteria for support by the NGO Council on registrations, applications for work permits and tax exemptions.

The Board of Trustees comprises 5 members elected every 3 years by the GASS. The Chief Executive Officer (CEO) heads the Secretariat and is an ex-officio member of all the committees and subcommittees of the NGO Council.