For a board to fulfill its Biblical and legal mandate, it must see to it that the organization is viable, but also ethical.  A board must be able to answer the question, "What does it look like for this organization to be unethical, imprudent and immoral?"  If the board does not answer this question on its own terms, the media or legal system will.  The board's answer should take the form of clearly articulated policies, values and accountability systems.

At its core, an organization is simply a community of people united around a common purpose, enhancing each others' strengths and compensating for each others' weaknesses.  Ultimately, what will enhance or diminish a community will be its beliefs or shared values. Board members and staff must determine the behavioral non-negotiables if it is to accomplish its mission.  Through its statement of values, it must deal with such issues as:

Honesty vs. exaggeration
Respect for individuals and the greater good vs. selfish ambition
Humility vs. pride
Commitment vs. expediency
Trust vs. manipulation
Truth vs. popular belief

Policies and values are like street signs, street lines and traffic lights.  They provide pre-established direction, instruction and protection, but occasionally there are hazardous conditions which merit stronger safeguards such as guard rails.  Accountability systems are the guard rails for the organization. Accountability is more a matter of asking questions and giving feedback than merely having written policies and values.  There needs to be accountability in the areas of:

Professional integrity:  Ask
- Are we (the board and staff) following through with all that we say we will do in the way we say we will do it?

Financial integrity: Implement 
- A yearly financial review or audit which asks all the critical questions.

Personal integrity: Ask
- (the executive director) the following questions:
How are your relationships with your spouse, family, friends, etc.?  Are there any unresolved issues or concerns I should know about?
Is your life balanced? (spiritually, physically, socially, mentally?)  Is your current life style putting you at risk? (diet, rest, anxiety, work time vs. personal)
Grade your personal happiness factor
from 1 to 10 and explain your score?
Scriptural integrity: Ask
- Is there any area, activity, attitude or behavior  that we are involved in which any of us are doubtful of its scriptural rightness?
In order for accountability to be effective, it must be frequent and consistent.  A board member should meet monthly (absolutely — no less) with the executive
director over lunch to discuss these
questions.

The board member should be one who is in close proximity to the executive director, has a "mentoring" heart and will not only keep, but enforce the monthly commitment.  This is not only a matter of accountability, but more importantly, the development of the organization's most valuable resource - the executive director.