a. The organization follows accounting practices which conform to generally accepted standards. (E)
a. The organization follows accounting practices which conform to generally accepted standards. (E) Met
a. The organization follows accounting practices which conform to generally accepted standards. (E) Needs Work
a. The organization follows accounting practices which conform to generally accepted standards. (E) Not Applicable
a. The organization follows accounting practices which conform to generally accepted standards. (E) Don't Know
b. The organization has systems in place to provide the appropriate information needed by Board and employees to make sound financial decisions and to fulfill government requirements (for example, the requirements of the Internal Revenue Service in the USA). (E)
b. The organization has systems in place to provide the appropriate information needed by Board and employees to make sound financial decisions and to fulfill government requirements (for example, the requirements of the Internal Revenue Service in the USA). (E) Met
b. The organization has systems in place to provide the appropriate information needed by Board and employees to make sound financial decisions and to fulfill government requirements (for example, the requirements of the Internal Revenue Service in the USA). (E) Needs Work
b. The organization has systems in place to provide the appropriate information needed by Board and employees to make sound financial decisions and to fulfill government requirements (for example, the requirements of the Internal Revenue Service in the USA). (E) Not Applicable
b. The organization has systems in place to provide the appropriate information needed by Board and employees to make sound financial decisions and to fulfill government requirements (for example, the requirements of the Internal Revenue Service in the USA). (E) Don't Know
c. The organization prepares timely financial statements including the balance sheet, income statement and cash flow statement, which are clearly stated and useful for the Board and employees. (Note that these statements might be referred to by different names in various countries.) (R)
c. The organization prepares timely financial statements including the balance sheet, income statement and cash flow statement, which are clearly stated and useful for the Board and employees. (Note that these statements might be referred to by different names in various countries.) (R) Met
c. The organization prepares timely financial statements including the balance sheet, income statement and cash flow statement, which are clearly stated and useful for the Board and employees. (Note that these statements might be referred to by different names in various countries.) (R) Needs Work
c. The organization prepares timely financial statements including the balance sheet, income statement and cash flow statement, which are clearly stated and useful for the Board and employees. (Note that these statements might be referred to by different names in various countries.) (R) Not Applicable
c. The organization prepares timely financial statements including the balance sheet, income statement and cash flow statement, which are clearly stated and useful for the Board and employees. (Note that these statements might be referred to by different names in various countries.) (R) Don't Know
d. The organization prepares financial statements on a budget-versus-actual (comparative basis) to achieve a better understanding of its finances. (R)
d. The organization prepares financial statements on a budget-versus-actual (comparative basis) to achieve a better understanding of its finances. (R) Met
d. The organization prepares financial statements on a budget-versus-actual (comparative basis) to achieve a better understanding of its finances. (R) Needs Work
d. The organization prepares financial statements on a budget-versus-actual (comparative basis) to achieve a better understanding of its finances. (R) Not Applicable
d. The organization prepares financial statements on a budget-versus-actual (comparative basis) to achieve a better understanding of its finances. (R) Don't Know
e. The organization develops an annual comprehensive operating budget which includes costs for all operations and also all sources of funding. This annual budget is reviewed and approved by the Board of Directors. (E)
e. The organization develops an annual comprehensive operating budget which includes costs for all operations and also all sources of funding. This annual budget is reviewed and approved by the Board of Directors. (E) Met
e. The organization develops an annual comprehensive operating budget which includes costs for all operations and also all sources of funding. This annual budget is reviewed and approved by the Board of Directors. (E) Needs Work
e. The organization develops an annual comprehensive operating budget which includes costs for all operations and also all sources of funding. This annual budget is reviewed and approved by the Board of Directors. (E) Not Applicable
e. The organization develops an annual comprehensive operating budget which includes costs for all operations and also all sources of funding. This annual budget is reviewed and approved by the Board of Directors. (E) Don't Know
f. The organization monitors unit costs of products through the documentation of revenue and expenses for each product, and for central administrative operations. (R)
f. The organization monitors unit costs of products through the documentation of revenue and expenses for each product, and for central administrative operations. (R) Met
f. The organization monitors unit costs of products through the documentation of revenue and expenses for each product, and for central administrative operations. (R) Needs Work
f. The organization monitors unit costs of products through the documentation of revenue and expenses for each product, and for central administrative operations. (R) Not Applicable
f. The organization monitors unit costs of products through the documentation of revenue and expenses for each product, and for central administrative operations. (R) Don't Know
g. The organization prepares cash flow projections to identify if sufficient cash in one hand pay short-term expenses. (E)
g. The organization prepares cash flow projections to identify if sufficient cash in one hand pay short-term expenses. (E) Met
g. The organization prepares cash flow projections to identify if sufficient cash in one hand pay short-term expenses. (E) Needs Work
g. The organization prepares cash flow projections to identify if sufficient cash in one hand pay short-term expenses. (E) Not Applicable
g. The organization prepares cash flow projections to identify if sufficient cash in one hand pay short-term expenses. (E) Don't Know
h. The organization periodically forecasts year-end revenues and expenses to assist in making sound management decisions during the year. (R)
h. The organization periodically forecasts year-end revenues and expenses to assist in making sound management decisions during the year. (R) Met
h. The organization periodically forecasts year-end revenues and expenses to assist in making sound management decisions during the year. (R) Needs Work
h. The organization periodically forecasts year-end revenues and expenses to assist in making sound management decisions during the year. (R) Not Applicable
h. The organization periodically forecasts year-end revenues and expenses to assist in making sound management decisions during the year. (R) Don't Know
i. The organization reconciles all cash accounts monthly. (E)
i. The organization reconciles all cash accounts monthly. (E) Met
i. The organization reconciles all cash accounts monthly. (E) Needs Work
i. The organization reconciles all cash accounts monthly. (E) Not Applicable
i. The organization reconciles all cash accounts monthly. (E) Don't Know
j. The organization has a review process to monitor that it is receiving appropriate and accurate financial information, whether from a contracted service or internal processing. (E)
j. The organization has a review process to monitor that it is receiving appropriate and accurate financial information, whether from a contracted service or internal processing. (E) Met
j. The organization has a review process to monitor that it is receiving appropriate and accurate financial information, whether from a contracted service or internal processing. (E) Needs Work
j. The organization has a review process to monitor that it is receiving appropriate and accurate financial information, whether from a contracted service or internal processing. (E) Not Applicable
j. The organization has a review process to monitor that it is receiving appropriate and accurate financial information, whether from a contracted service or internal processing. (E) Don't Know
k. Procedures are established for the periodic billing, follow-up and collection of all accounts on a timely basis, with documentation to substantiate all billings. (E)
k. Procedures are established for the periodic billing, follow-up and collection of all accounts on a timely basis, with documentation to substantiate all billings. (E) Met
k. Procedures are established for the periodic billing, follow-up and collection of all accounts on a timely basis, with documentation to substantiate all billings. (E) Needs Work
k. Procedures are established for the periodic billing, follow-up and collection of all accounts on a timely basis, with documentation to substantiate all billings. (E) Not Applicable
k. Procedures are established for the periodic billing, follow-up and collection of all accounts on a timely basis, with documentation to substantiate all billings. (E) Don't Know
l. Government contracts and purchase-of-service agreements are in writing and are reviewed by a member of the organization to monitor compliance with all stated conditions. (E)
l. Government contracts and purchase-of-service agreements are in writing and are reviewed by a member of the organization to monitor compliance with all stated conditions. (E) Met
l. Government contracts and purchase-of-service agreements are in writing and are reviewed by a member of the organization to monitor compliance with all stated conditions. (E) Needs Work
l. Government contracts and purchase-of-service agreements are in writing and are reviewed by a member of the organization to monitor compliance with all stated conditions. (E) Not Applicable
l. Government contracts and purchase-of-service agreements are in writing and are reviewed by a member of the organization to monitor compliance with all stated conditions. (E) Don't Know
m. Payroll is prepared following appropriate federal and state/provincial regulations and organizational policy. (E)
m. Payroll is prepared following appropriate federal and state/provincial regulations and organizational policy. (E) Met
m. Payroll is prepared following appropriate federal and state/provincial regulations and organizational policy. (E) Needs Work
m. Payroll is prepared following appropriate federal and state/provincial regulations and organizational policy. (E) Not Applicable
m. Payroll is prepared following appropriate federal and state/provincial regulations and organizational policy. (E) Don't Know
n. Persons employed on a contract basis meet all federal and state/provincial requirements for this form of employment. (E)
n. Persons employed on a contract basis meet all federal and state/provincial requirements for this form of employment. (E) Met
n. Persons employed on a contract basis meet all federal and state/provincial requirements for this form of employment. (E) Needs Work
n. Persons employed on a contract basis meet all federal and state/provincial requirements for this form of employment. (E) Not Applicable
n. Persons employed on a contract basis meet all federal and state/provincial requirements for this form of employment. (E) Don't Know
o. Periodic inventories monitor against theft, reconcile general ledger inventory information and maintain an adequate inventory level. (E)
o. Periodic inventories monitor against theft, reconcile general ledger inventory information and maintain an adequate inventory level. (E) Met
o. Periodic inventories monitor against theft, reconcile general ledger inventory information and maintain an adequate inventory level. (E) Needs Work
o. Periodic inventories monitor against theft, reconcile general ledger inventory information and maintain an adequate inventory level. (E) Not Applicable
o. Periodic inventories monitor against theft, reconcile general ledger inventory information and maintain an adequate inventory level. (E) Don't Know
p. The organization has a written fiscal policy and procedures manual and follows it. (R)
p. The organization has a written fiscal policy and procedures manual and follows it. (R) Met
p. The organization has a written fiscal policy and procedures manual and follows it. (R) Needs Work
p. The organization has a written fiscal policy and procedures manual and follows it. (R) Not Applicable
p. The organization has a written fiscal policy and procedures manual and follows it. (R) Don't Know
q. The organization has documented a set of internal controls, including handling of cash and deposits and approval over spending and disbursements. (E)
q. The organization has documented a set of internal controls, including handling of cash and deposits and approval over spending and disbursements. (E) Met
q. The organization has documented a set of internal controls, including handling of cash and deposits and approval over spending and disbursements. (E) Needs Work
q. The organization has documented a set of internal controls, including handling of cash and deposits and approval over spending and disbursements. (E) Not Applicable
q. The organization has documented a set of internal controls, including handling of cash and deposits and approval over spending and disbursements. (E) Don't Know
r. The organization has a policy identifying authorized check signers and the number of signatures required on checks in excess of specified dollar amounts. (E)
r. The organization has a policy identifying authorized check signers and the number of signatures required on checks in excess of specified dollar amounts. (E) Met
r. The organization has a policy identifying authorized check signers and the number of signatures required on checks in excess of specified dollar amounts. (E) Needs Work
r. The organization has a policy identifying authorized check signers and the number of signatures required on checks in excess of specified dollar amounts. (E) Not Applicable
r. The organization has a policy identifying authorized check signers and the number of signatures required on checks in excess of specified dollar amounts. (E) Don't Know
s. All expenses of the organization are approved by a designated person before payment is made. (E)
s. All expenses of the organization are approved by a designated person before payment is made. (E) Met
s. All expenses of the organization are approved by a designated person before payment is made. (E) Needs Work
s. All expenses of the organization are approved by a designated person before payment is made. (E) Not Applicable
s. All expenses of the organization are approved by a designated person before payment is made. (E) Don't Know
t. The organization has a written policy related to investments. (R)
t. The organization has a written policy related to investments. (R) Met
t. The organization has a written policy related to investments. (R) Needs Work
t. The organization has a written policy related to investments. (R) Not Applicable
t. The organization has a written policy related to investments. (R) Don't Know
u. Capital needs are reviewed annually and priorities established accordingly. (R)
u. Capital needs are reviewed annually and priorities established accordingly. (R) Met
u. Capital needs are reviewed annually and priorities established accordingly. (R) Needs Work
u. Capital needs are reviewed annually and priorities established accordingly. (R) Not Applicable
u. Capital needs are reviewed annually and priorities established accordingly. (R) Don't Know
v. The organization has established a plan identifying actions to take in the event of a reduction or loss in funding. (R)
v. The organization has established a plan identifying actions to take in the event of a reduction or loss in funding. (R) Met
v. The organization has established a plan identifying actions to take in the event of a reduction or loss in funding. (R) Needs Work
v. The organization has established a plan identifying actions to take in the event of a reduction or loss in funding. (R) Not Applicable
v. The organization has established a plan identifying actions to take in the event of a reduction or loss in funding. (R) Don't Know
w. The organization has established, or is actively trying to develop, a reserve of funds to cover at least three months of operating expenses. (R)
w. The organization has established, or is actively trying to develop, a reserve of funds to cover at least three months of operating expenses. (R) Met
w. The organization has established, or is actively trying to develop, a reserve of funds to cover at least three months of operating expenses. (R) Needs Work
w. The organization has established, or is actively trying to develop, a reserve of funds to cover at least three months of operating expenses. (R) Not Applicable
w. The organization has established, or is actively trying to develop, a reserve of funds to cover at least three months of operating expenses. (R) Don't Know
x. The organization has suitable insurance coverage which is periodically reviewed to ensure the appropriate levels and types of coverage are in place. (E)
x. The organization has suitable insurance coverage which is periodically reviewed to ensure the appropriate levels and types of coverage are in place. (E) Met
x. The organization has suitable insurance coverage which is periodically reviewed to ensure the appropriate levels and types of coverage are in place. (E) Needs Work
x. The organization has suitable insurance coverage which is periodically reviewed to ensure the appropriate levels and types of coverage are in place. (E) Not Applicable
x. The organization has suitable insurance coverage which is periodically reviewed to ensure the appropriate levels and types of coverage are in place. (E) Don't Know
y. Employees who handle cash and investments are bonded to help assure the safeguarding of assets. (E)
y. Employees who handle cash and investments are bonded to help assure the safeguarding of assets. (E) Met
y. Employees who handle cash and investments are bonded to help assure the safeguarding of assets. (E) Needs Work
y. Employees who handle cash and investments are bonded to help assure the safeguarding of assets. (E) Not Applicable
y. Employees who handle cash and investments are bonded to help assure the safeguarding of assets. (E) Don't Know
z. The organization has an annual, independent audit of their financial statements, prepared by a certified public accountant. (R)
z. The organization has an annual, independent audit of their financial statements, prepared by a certified public accountant. (R) Met
z. The organization has an annual, independent audit of their financial statements, prepared by a certified public accountant. (R) Needs Work
z. The organization has an annual, independent audit of their financial statements, prepared by a certified public accountant. (R) Not Applicable
z. The organization has an annual, independent audit of their financial statements, prepared by a certified public accountant. (R) Don't Know
