Practical checklists and instructions used in nonprofit accounting, grant tracking and reporting engagements. You will only need the items that apply to your organization.
Year-end bank and credit card statements for every account
Investment and reserve account statements
List of active grants with award documents, periods and approved budgets
Grant activity and reimbursement records for the year
Contribution and pledge records, including restrictions communicated by donors
Program revenue and membership or fee income records
Payroll reports for the year, including allocation information
Contractor payment records and Forms W-9
Fixed asset additions and disposals
Loan statements and amortization schedules
Board minutes reflecting board-designated amounts where applicable
Most recent Form 990 filed
Independent audit or review services, when required, are performed by an appropriately independent qualified provider. ESBS supports the accounting records and requested schedules.
Grant documentation checklist
Depending on the award and funding agency, supporting documentation may include:
Executed grant agreement or award letter
Approved grant budget and any approved modifications
Grant period start and end dates
Invoices for grant-funded purchases
Proof of payment
Payroll support for grant-funded personnel
Timesheets or allocation documentation
Contracts or subrecipient agreements
Internal approvals
Cost classification and grant coding
Grant requirements vary by award and funding agency. Please send the award documents so the applicable requirements can be reviewed.
Reimbursement / vouching checklist
Before a reimbursement package is assembled:
Expenditures recorded and coded to the correct grant and period
Expenditures compared against the approved budget line
Supporting documentation collected for each expenditure
Payroll allocation support available for personnel costs
Prior submissions reconciled so amounts are not duplicated
Funder submission format and deadline confirmed
Reimbursement receivable recorded in the accounting records
The funder determines eligibility and approves reimbursement. ESBS supports the accounting and documentation process.
Board financial package checklist
Statement of financial position
Statement of activities
Budget vs. actual at the organization level
Program or grant reporting where applicable
Cash position and near-term cash outlook
Material receivables and payables, including outstanding reimbursements
Key variances with brief management commentary
The appropriate package depends upon the organization and its governance practices.
Payroll allocation information
To allocate personnel costs across programs, grants and functions, ESBS generally needs:
Employee list with roles
Programs, grants or functions each employee supports
Basis for allocation, such as timesheets or documented percentages
Please do not send Social Security numbers, full bank-account numbers, tax-return files or photos of identification through an unsecured form or email. Sensitive information should move only through an Evening Star–approved secure method.
