Contribution Funds for Non-governmental Organizations - a Handbook

Table of Contents

• 1.0 Introduction
• 2.0 Financial management requirements
  • 2.1 Accounting System
  • 2.2 Internal Control Practices
  • 2.3 Documentation Requirements
  • 2.4 Initial Site Visits
• 3.0 Costs eligibility
• 4.0 Financial reporting
• 5.0 Budget compliance and follow-up
• 6.0 Payments
  • 6.1 Progress Payments
  • 6.2 Final Payment
• 7.0 Compliance audits
  • 7.1 Audit Objectives
  • 7.2 Preparing for an Audit
  • 7.3 Initial Meeting
  • 7.4 Audit Procedures
  • 7.5 Audit trail
  • 7.6 Assistance from the Recipient
  • 7.7 Debriefing with the Recipient
• 8.0 Conclusion
• Terminology
• Appendix A: PA-1 Form - Final Claim
• Appendix B: PA-4 Form - Request for Interim Payment
• Appendix C: PA-5 Form - Statement of Disposition of Federal Contribution Funds
• Appendix D: Travel Claim Form