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Board of Directors

Board of Directors

The Board of Directors is a body of elected members responsible for the governance, leadership and strategy of the co-operative.

It is accountable to the shareholders of the ICOS for the overall operational and financial performance of the co-operative.

Typical duties of the Board include but are not limited to:

  • Governing the organisation and instituting broad policies, and strategic targets
  • Appointing, supporting and reviewing the performance of both the Chief Executive Officer and Co-op Secretary
  • The Board is accountable to its shareholders for the co-operatives performance
  • Approving annual budgets and safeguarding the availability of adequate financial resources. The Board is also responsible for safeguarding the assets of the Society and hence for taking responsible steps for the prevention and detection of fraud and other irregularities
  • The Board is responsible for causing to be prepared financial statements which give a true and fair view in accordance with applicable Irish law including the Industrial and Provident Societies Acts, 1893 to 1978 and Generally Accepted Accounting Practice in Ireland

The Board is also required to:

  • Select suitable accounting policies and apply them consistently
  • Make judgments and estimates that are reasonable and prudent
  • Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Society will continue in business
James O'Donnell
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