decision making

Governance, Uncategorized

DUA Governance Standards: The Bridge Between Intention and Impact

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Every charity begins with a dream.A dream to change lives, to bring hope, to answer a call of duty.But alongside the dream, important questions often remain: “Are our trustees really guiding the ship?”“Do our accounts tell the full story?”“Are our staff protected and well equipped?”“And when donations—especially Zakat—are entrusted to us, can we prove they reach the people we promise?” These questions led to the creation of the DUA Governance Standards:four outcomes, eighteen criteria, four standard levels, and one clear framework—designed to help charities flourish with integrity. 1. Effective Leadership and Sound Governance Imagine a board of trustees that only meets when something goes wrong.Meetings are rushed, decisions unclear, and reports barely read.Now picture the same board gathering with purpose—reviewing management accounts, reflecting on impact,and setting direction with confidence. “The standards help trustees step into their rightful role, not as silent names on paper, but as guardians of mission and accountability.” 2. High-Level Financial Controls In some charities, funds blur together—donations, Zakat, Sadaqah—until no one can say with certainty where each pound went. The DUA Standards show a better way:robust banking and procurement controls,a clear accounting system,audited accounts submitted on time. “When finances are transparent and controlled, they stop being a burden and become a source of trust.” 3. Skilled and Supported People Behind every charity are people—passionate and committed.But passion needs structure.A strong finance voice in decision making.Qualified staff with fair contracts.A safe way to raise concerns. “When people feel secure and heard, trustees feel informed and the charity grows stronger than any single personality.” 4. Charitable Spending is Transparent and Well-Governed At the heart of every charity is service.Yet without care, even good intentions can drift.Zakat without policy. Partnerships without checks. Projects without feedback. The DUA Standards guide charities to pause and ask: “Is this spend aligned with our purpose? Are we acting on time, with transparency and care?” When the answer is yes,donors feel reassured, beneficiaries feel seen, and the mission shines.A Shared TransformationThe story is not of one charity but of many. “Trustees who once felt overwhelmed now meet with clarity.Accounts that once confused now tell a clear story.Staff who once worried now feel valued.Donors who once doubted now trust.” This is the story of the DUA Governance Standards—not rules for their own sake,but a bridge between intention and impact. Take Your Next Step Join us to see these standards in action: – Online Seminar – October 2025 How to Read Charity Accounts – A Simple Guide for Non-Finance Trustees → Learn to spot risks, ask the right questions and see how the DUA Standards fit your charity. – In-Person Conference – Birmingham, November 2025Governance in Practice: Building Financial Resilience for 2026 and Beyond → Network with trustees and executives, hear case studies, and explore a full DUA Financial Standard review. “Governance is not red tape—it’s the bridge between dream and delivery. Every charity deserves that bridge.” End – Author: Nasir Rafiq is a widely experienced Fellow Chartered Accountant (ICAEW) and a Charity Financial Governance Expert. He is the Managing Partner of Dua Governance, a Charity Governance specialist accountancy firm. Nasir has held many senior finance positions within the UK charity sector and continues to advise many charities on governance and leadership matters. Email: info@duagovernance.com Website: www.duagovernance.com

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The Power and Art of Mediation

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In the past two decades, I have been involved with many high profile mediation’s. This has become a key feature in many of my past and present engagements. Be it, disputes between trustees, disputes between employee and trustees, issues with regulators or between family business partners. Each time, I came in when all options have been exhausted and there is a stalemate, risk of self-destruction or Charity Commission intervention. With Allah’s blessing, I have always prevailed and have been able to resolve the matter amicably. My suggested solutions and plans achieved satisfaction by all parties and a “win win” solution for all with a clear way forward, Allhumdulillah. Although the outcomes were satisfying, the journey to it was often bumpy with lots of grit, patience, and sacrifice involved.   My approach to mediation is not conventional. Often the traditional culture forces the disputing parties to accept each other’s demands. Emotions and Islam is used to exploit each parties guilt and force corporation on moral grounds. This seldom results in long term and lasting solutions. My approach is far, from it. Mediation should be about justice, fair judgement and agreeing on what is right and fair, in the context of the overall objectives of the organisation and its expected destination. For me, mediation is about justice, fair judgement and agreeing on what is right and fair, in the context of the overall objectives of the organisation and its expected destination. This should not be about personal wins. Mediation or compromise should be about both parties winning, not the strong overcoming the weak which is often seen in traditional mediation. In each mediation, I employ the following same principles: Mediation requires a SMART overall objective I determine the overall SMART objective. Something, I can visualize and touch. Something that makes both parties stronger and win. This is the utmost important part of any mediation. Weak or no objectives, results in outcomes that are weak and at times unfair. Empathy is the ingredient to success I place myself in each parties’ shoes and explore the pressure points. Having empathy is the key ingredient for building trust. Empathy should be the starting point for any mediation. One must see wood from the trees Once the pressure points are identified, I iron them out against the overall objective. It is at this stage; I separate out the noise and the wood from the trees.  Baggage needs offloading People carry baggage that they need help with offloading People carry baggage that they need help with offloading. Sacrifices and compromises must always be for a bigger objective and cause. I make an effort to identify and offload this baggage which is often built up over a longer period based on personal experiences and perceptions. Often brushed under the carpet and ignored – never dealt with and it becomes the monster that stops common sense to prevail. Once I am left with the genuine concerns and risks, I build bespoke solutions, based on my professional judgments and experiences – Again, against the overall objectives of the mediation.  Closure needs work The mediation is then “closed” by all parties agreeing to “my solution”. By this time, I have earned the trust, strong emotions are ironed out and the focus for both parties is on the “win win” solution. The details are agreed and then signed off. All the above is accompanied and peppered with hard work, difficult discussions, listening, patience, moments of quiet meditations and a hard resolve from me with no compromise. Mediation is most relevant at the top People in positions of responsibility often end up carrying lot of baggage – this builds up over time, much depends on them being able to work effectively with each other. This is not always possible, and this inability of being able to work together often risks bringing the whole building down with years of “building” and “achievements” to a dramatic loss. This is where mediation then becomes that tool that can put the train back on its track. Mediation is not about making people love and hug each other – its about achieving objectives and making sure the train gets to its destination. Mediation is not about making people love and hug each other – its about achieving objectives and making sure the train gets to its destination.   End – Author: Nasir Rafiq is a widely experienced Fellow Chartered Accountant (ICAEW) and a Charity Financial Governance Expert. He is the Managing Partner of Dua Governance, a Charity Governance specialist accountancy firm. Nasir has held many senior finance positions within the UK charity sector and continues to advise many charities on governance and leadership matters. Email: info@duagovernance.com

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Charity Leaders: Why personal conduct matters

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The charity sector represents public benefit. Leaders of charity offices often preside over limited resources in the context of the job required of them. They also take decisions on donor funds and their decisions can have a far-reaching impact on the people that work in charities and / or the beneficiaries. Staff may be asked to sacrifice for the greater good, for beneficiaries sometimes this can be a matter of life and death or economic survival. Charity leaders must be able to lead an effective team; their success depends on it. Charity leaders must be able to lead an effective team; their success depends on it. In doing so leaders often have to take difficult decisions to bring the best out of them. The team must be able to trust and respect the leader. Leaders can train future leaders only when their followers can see them as role models and mentors. In this context the personal conduct of a leader especially in the charity matters. It becomes the difference between success and failure. A leader may move mountains, people and followers will forget that – however the conduct on how those mountains were moved is what becomes the legacy of that leader. It’s the personal conduct that touches people and followers and becomes part of the human memory and emotional history of the leader. Below are some common leadership characteristics and conducts that I have experienced in the charity sector that are proven to make a difference: Trust requires building People and followers must be able to trust their leader. It is only through the trusting, it becomes easier for the people, followers and teams to sacrifice and backdown at their personal cost. Trust is created by being able to follow through on promises without compromise. Trust must be earned and does not automatically come with positions – The leader can build it or break it. Trust must be earned and does not automatically come with positions – The leader can build it or break it. Trust is built by being transparent in public and private communications. Consultations promote trust especially when the followers / team members know that they will be consulted – this builds trust within the team. Trust grows in humility by accepting mistakes when they are made, and all leaders make them. All this requires consistency and patience by the leader. Fairness come what may Leaders enjoy powers entrusted to them over those that follow them. How they use these powers for the greater good of the office they represent identifies their conduct. Those leaders that don’t compromise on fairness tend to be more powerful and effective than those that compromise to benefit family, friends, or personal business interests – A leader may have favorites on a personal level – this must not skew the balance of fairness in the organisation. Nepotism eats personal conduct like termites eating wood Nepotism eats personal conduct like termites eating wood. One the face of it the wood has structure, the termites eat it from within. The wood sound then becomes hollow when tapped, just like the leaders that constantly compromise on principles over nepotism. When these leaders are tested, their teams abandon them over their hollow rhetoric. Being fair and more importantly the perception of being fair (as important) is a crucial conduct that effective leaders often display. This requires the leader to stick to policy and process and become a role model in doing so. Justice is not for the weak Humans are not angels – they make mistakes or do wrong. Teams and followers are not immune from it. An effective leader when confronted with wrong, deals with it. As not dealing with it promotes it, grows it, spreads it – there is always a limit on how much dust can be swept under the carpet. Whenever (and it will) the carpet is removed, all is laid bare, and it is then reflected on the conduct of the leader. Justice has its value when it can be felt and seen. This sets the standards and creates an environment where mistakes and wrongs are less made and discouraged. It becomes the moral compass for leaders and their followers / teams – with this compass they cannot go astray. Being just becomes the moral compass for leaders and their followers / teams – with this compass they cannot go astray. The good practice that is practiced Leaders that tend to take personal conduct seriously, often lead organisations with: effective HR and operational policy and processes that are followed, good and consistent performance management processes, effective organisational structures that achieve good quality consultation and accountability, fair and effective recruitment policy and processes – the right person the right job, a skillful rotating board that appoints the leader on merit and holds the leader accountable.   End – Author: Nasir Rafiq is former Interim Finance & Corporate Services Director of Islamic Relief Worldwide (2016-2019). He has held many senior finance positions within the UK charity sector and continues to advise many charities on governance and leadership matters. Nasir is the Managing Partner of Dua Governance Chartered Accountants and Business Advisors. A firm specialising in the charity sector. He is a widely experienced Fellow Chartered Accountant (ICAEW) and a Charity Financial Governance Expert. Email: info@duagovernance.com

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When assumptions don’t work

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Those that run organisations are expected to make decisions. These can be trivial and some with significant long-term impacts. They are often presented with scenarios where they are required to make decisions for the betterment of their organisations. These decisions could relate to appointments, procurements, ending or starting partnerships, strategic direction or related to communications. How these decisions are taken determines how risk is managed and disasters averted within an organisation. Bad decisions can indicate Bad governance. The quality of decision is based on the quality of the source. Is it based on assumptions or assurances? The difference between both is crucial and can be explained by how a surgeon conducts surgery. A surgeon when conducting lifesaving surgery must also make decisions. How these decisions are made gives us a glimpse on how assumptions can differ from assurances.   A surgeon regardless of his skill and experiences must rely on assurances provided by test results, machine sounds, camera, touch, tools and importantly opinion of other professionals. The more complicated the surgery, the more assurance is needed. This is how risk is managed. All these together give the experienced surgeon assurances on how much risk he/she can take and/or if the surgery is on track. Just imagine, if the surgeon decides to ignore all and just uses “assumptions” based on past experiences or what he/she may have heard or read from elsewhere to conduct the complex and life-saving surgery. One can imagine, this surgeon is playing with life and risking death on the table. The more experienced the surgeon, the keener he/she will be on relying on assurances from data, test results, tools, and opinion of other professionals. This is not about being weak or being undermined. This is about quality of professional decision making to save lives. Those that run organisations can learn from this example. Those charged with governance that rely on assurances tend to get it right compared to those that rely on assumptions and hearsay. Personal experiences of founders and leaders can be important but also dangerous when ignored over other means of assurances when making important decisions. The larger the organisation, the more need for robust assurance mechanisms. Below are some examples of assurances that can be used in decision making context: Comparing and Contrasting is a skill that leaders must have     Management regularly reports to their Boards. The Board members in their positions should have the ability to compare and contrast that information with other sources of information. Sometimes these alternative sources must be created for this purpose. For example: Does the reported finance information agree back to independently audited accounts? Does the HR report agree back to staff surveys or outcomes of tribunal cases / HR compliant investigations? Does the operations reporting agree back to independent evaluations and client / beneficiary feedback surveys? Is the Management submission on a matter supported by robust legal and finance advice? Do Management individually report to the Board and are these position holders consistent in their representations? Is there an independent and competent Internal Audit function that provides a robust professional assurance to the Board on ALL aspects of the organisation?   If you think it’s expensive to hire a professional to do the job, wait until you hire an amateur Professionals can be individuals or firms. A good widely experienced professional can provide an independent assessment beyond the organisation’s internal politics and embedded assumptions. Home truths from independent professionals can do wonders for cleaning up an organisation. Those leaders that surround themselves with “Yes Men” tend to fall in their own dug holes as they miss them when they eventually appear. Good Governance is about how organisations are run in achieving their objectives. Decision making is part of this. It therefore matters how these decisions are made using assumptions or assurances. End – Author: Nasir Rafiq is the Founder and Director of Dua Governance Chartered Accountants and Business Advisors, a firm specialising on financial governance. Nasir is a widely experienced Fellow Chartered Accountant (ICAEW) and a Charity Financial Governance Expert. Email: info@duagovernance.com

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