Governing Board
The top management, overseeing all operations, is our Governing Board which has sole authority over the rights and responsibilities of PAC. This includes authority over the conduct of the Advisory and Impartiality Committee . The Governing Board appoints the members of the Advisory and Impartiality Committee. PAC being an independent non-profit organisation is governed by the board of PAC.
This board has overall authority and
responsibilities for the
operations of PAC to ensure that the Policies and Procedures shall be
implemented
in all the work of PAC and also that the interests of the Customers,
Stakeholders
and Public are represented. The terms of reference of this board are
the
following amongst others:
Development of Policies,
Regulation and
Procedures relating to the operations of PAC.
Supervision of the
implementation of the
Policies and Procedures of PAC.
Supervision of the finances of
PAC.
Contractual Arrangements.
Legal & Statutory
Compliance.
PAC aims to be effective, efficient and transparent in delivering
its
services. PAC is impartial in decision-making, regularly monitoring
its
performance, and always looking for ways to improve.
PAC Governing Board is responsible for all aspects of the
accreditation service
and calls upon independent experts, where required, to assist in the
assessment
and accreditation of conformity assessment bodies.
1. Purpose
This annex outlines the principles and procedures for receiving, recording, and
utilizing financial support provided by the PAC Governing Board. It reflects
PAC's status as a non-profit organization and its commitment to good governance,
financial transparency, and impartiality.
2. Scope
This policy applies to all internal financial contributions and operating support
provided by the PAC Governing Board to any department, project, or operational
unit within PAC.
3. Definitions
Internal Contribution: Voluntary financial support
from Board members intended to assist specific initiatives or general
organizational development.
Operating Support: Financial resources provided by
the Board to sustain PAC's core operational activities.
Gross Receipts: The total amount of funds received
without any deductions, recorded in PAC's accounting records.
4. Core Principle of Support
The PAC Governing Board affirms its commitment to provide unlimited financial and
strategic support, contingent upon the Executive Management demonstrating
consistent, responsible, and results-oriented performance aimed at advancing
PAC's systems and achieving international recognition and multilateral
acceptance.
Clarification: While the Governing Board provides overall oversight, approves
budgets, and supports the strategic growth of PAC, it does not participate in or
influence accreditation decisions, technical assessments, or the operational
implementation of accreditation activities. These responsibilities are strictly
managed by qualified executive and technical personnel in accordance with ISO/IEC
17011.
5. Requirements and Controls
5.1 All internal contributions must be:
Approved through a formal Board decision or
documented communication.
Recorded in full as gross receipts within PAC's
financial system.
Utilized in alignment with the defined purpose and
PAC's strategic objectives.
5.2 Internal financial support shall not compromise:
PAC's impartiality in decision-making
processes.
The independence and objectivity of accreditation
activities.
5.3 Required documentation must include:
A clear statement of the contribution's purpose (if
applicable).
The authorizing reference (e.g., Board resolution,
official correspondence).
Written confirmation from the Finance and Executive
Management teams.
6. Use and Oversight
All funds shall be used efficiently, transparently,
and under the supervision of the Executive Director.
The Impartiality Committee and the Internal Auditor
shall be granted full access to review and verify the utilization of these
funds.
7. Disclosure and Reporting
All internal contributions and operating support
shall be fully disclosed in PAC's annual financial statements and, where
appropriate, in transparency reports shared with external stakeholders.
Periodic summary reports may be submitted to the
Board detailing the use and impact of such funds.
8. Review
This annex shall be reviewed at least once every two years, or earlier if
necessitated by significant changes in PAC's governance structure or financial
framework.
Note:
This internal support mechanism is designed and implemented in full
alignment with the impartiality requirements of ISO/IEC 17011. It does not grant
the Governing Board any role in accreditation decisions or technical
assessments.
