Institutional Governance and Accountability

Credibility and accountability are core to Utthan’s identity, upheld through strong principles of good governance across all processes and practices. Robust audit and evaluation mechanisms ensure impact-driven investments and complete transparency in the utilisation of funds.

Registration Details

1) Utthan is registered with the Income Tax Department under section 12A. 
Approval No.: AAATU0354PE20214
2) All contributions to Utthan are eligible for a 50% tax exemption under section 80G of the Income Tax Act. 
Approval No.: AATU0354PF20214

Audit System

Statutory Auditors:                                                                                                                                                         

1) H. Rustom & Co.                                                         2) A.S. Shaikh & Co.                                                                    

Chartered Accountant                                                  Chartered Accountant                                                                 

 Internal Auditor:
1) N. M. Nagri & Co.
Chartered Accountant

Policy & Decision-Making Structure

Utthan follows a participatory and decentralized approach to decision-making, rooted in its commitment to transparency, collective leadership, and community-grounded governance. Policies and decisions are shaped through a multi-tiered system involving program teams, vertical-level collectives, and statutory committees.

a. Vertical-Level Coordination Meetings

Regular review and planning meetings are held across area-level, tribal-level, and coastal-level verticals. These platforms enable field teams, community representatives, and program leads to collectively assess progress, identify challenges, and propose contextual solutions.

b. Statutory Committees

Key organizational functions are overseen by statutory committees including the Management Committee, Welfare Committee, Procurement Committee, and Programme Steering Committee. These bodies meet periodically to ensure compliance, strategic direction, and operational effectiveness.

c. Executive Leadership

The executive team, comprising senior leadership and project heads, facilitates day-to-day management and strategic alignment across programs. This team reports to the Board and ensures that decisions taken at the vertical and committee levels are implemented effectively.

d. Board of Trustees

The Board of Trustees provides overall vision, policy guidance, and oversight. It ensures adherence to principles of good governance and organizational accountability. While not involved in daily operations, the Board meets periodically to review strategic priorities, approve policies, and uphold Utthan’s mission.

Project Management & Monitoring System

Utthan follows a participatory and layered project management and monitoring system that ensures responsiveness, accountability, and impact. The system is structured to promote real-time learning and adaptive implementation.

a) Multi-level Monitoring

Project implementation is monitored at multiple levels, including by the CEO, area managers, vertical leads, and program teams. Regular reviews, site visits, data tracking, and team reflections ensure timely progress and alignment with community priorities.

b) Impact-Driven Approach

Monitoring is closely linked to outcome tracking and learning. Data-driven decision-making forms the core of our adaptive management, enabling us to measure what works, where, and why—ensuring informed course correction and deeper impact.

c) External Evaluations

To uphold transparency and enhance credibility, Utthan engages external agencies and independent experts to conduct evaluations. These assessments provide critical insights into effectiveness, efficiency, and relevance of our interventions.

d) Collaborative Partnerships

We work through multiple partnerships across geographies and sectors, including with community-based organisations, networks, government bodies, and knowledge institutions. Rather than selecting partners, we co-create collaborations based on mutual alignment, community needs, and programmatic synergy.

Audit & Financial Compliance System

Utthan upholds the highest standards of financial transparency and accountability through a structured audit and compliance system. Our multi-tiered framework ensures that resources are managed responsibly, aligning with legal norms and our commitment to good governance.

A. Internal & Process Audit

Ongoing internal audits are conducted throughout the year to monitor and strengthen financial discipline, internal controls, and adherence to operational systems.
Internal Auditor: N. M. Nagri & Co., Chartered Accountants

B. Statutory Audit

Annual statutory audits are carried out for the finalisation of financial statements in compliance with standard regulatory requirements.
Statutory Auditors:

• H. Rustom & Co., Chartered Accountants

• A.S. Shaikh & Co., Chartered Accountants
   

C. Registration & Tax Exemption Details

• 12A Registration: Approved under Section 12A of the Income Tax Act
  Approval No.: AAATU0354PE20214.

• 80G Certification: Donations to Utthan are eligible for 50% tax exemption under Section 80G
  Approval No.: AATU0354PF20214.

Use of Technology for Good Governance

Utthan actively integrates technology across its programmes and operations to strengthen transparency, enhance stakeholder engagement, and ensure efficient, real-time decision-making. Our use of technology focuses on decentralised access, data integrity, and participatory monitoring systems.

a) Integrated Monitoring and Stakeholder Information Systems
Utthan uses a comprehensive, web-based Management Information System (MIS) that enables real-time tracking of programme activities, resource use, and field-level progress. This system also maintains a dynamic database of stakeholders—such as women farmers, federation members, Gram Panchayat representatives, and facilitators—allowing for detailed monitoring of outreach, participation, and change at the individual, household, and village levels. Standardised digital forms and dashboards ensure that programme teams and leadership can plan, review, and adapt interventions effectively across geographies.

b) Open-Source and Participatory Tools

Utthan uses open-source tools such as KoBoToolbox for digital data collection, feedback surveys, and field assessments. These tools are accessible even in remote and low-connectivity areas, enabling grassroots teams to collect and analyse data with ease.

c) Social Media & Digital Outreach

Technology is also used to enhance visibility and public engagement. Utthan actively uses social media platforms to share field stories, programme updates, policy dialogues, and community voices—ensuring transparency and building wider support for the work.

d) Accounting and Financial Management Systems

Our finance and accounts operations are digitised through secure accounting software, enabling real-time reporting, budget tracking, and compliance management. These systems are linked with internal audits and donor reporting to ensure accuracy and accountability.

People Management

At Utthan, our people are our greatest strength. We foster an inclusive, participatory, and non-discriminatory work culture rooted in mutual respect and shared purpose. Annual appraisals are conducted to support professional growth, while continuous capacity-building efforts are central to nurturing leadership—both within our teams and among community-based federations. Our focus is on creating an environment that values learning, encourages accountability, and cultivates future leaders committed to equity and grassroots change.