Fundraising Sample Letters to Vendors - Excel

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					                                     Audit Preparation Contents

                                                                         Worksheet Tab

What being ready for the audit means                                    "Ready"

Schedules and documents to mail to our office
   three weeks before audit fieldwork                                   "To Mail"

Schedule and documents for first day of fieldwork
   (Not to be mailed to our office)                                     "FirstDay"

Statement of Functional Expenses                                        "SFE"

Fixed Asset Example and Instructions                                    "FA-Inst"
   Fixed Asset Template                                                 "FA-T"

Accrued Vacation Example and Instructions                               "Vac-Inst"
   Accrued Vacation Template                                            "Vac-T"

Lease-Example and Instructions                                          "Lease-Inst"
   Lease-Template                                                       "Lease-T"

Temporarily Restricted Net Assets Analysis Example and Instructions     "TRNA-Inst"
  Temporarily Restricted Net Assets Analysis Template                   "TRNA-T"

Individual Donations >$5,000 Example and Instructions                   "Don-Inst"
    Individual Donations Template                                       "Don-T"

Foundation/Corporate Support > $5,000 Template                          "Fnd/Corp-T"

Government Contracts/Awards Summary Schedule-Example and Instructions   "GovSch-Inst"
  Government Contracts/Awards Summary Schedule-Template                 "GovSch-T"

Government Contract Worksheet                                           "GovWkst"

Executive Director Questionnaire                                        "ED"

Administrative Assistant Questionnaire                                  "Admin"

Payroll Reconciliation                                                  "PR Recon"

Payroll Census                                                          "PR Census"

List of Board of Director Meetings                                      "BOD"




File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: Contents
            Being ready for the audit means:

                      Schedules and documents to be sent to us arrive in our office three weeks
                         before the first day of fieldwork.
                      Schedules and documents requested for the first day of fieldwork are pulled
                         and ready for review.
                      Opening net assets equal closing net assets of the prior year
                      Supporting schedules sent to us agree to the general ledger
                         Example:
                         - Cash is reconciled to the bank statement.
                         - Schedule of accounts receivable equals the total of accounts/grants/contracts
                                receivable on the "Balance Sheet."
                         - Schedule of accounts payable equals the total of accounts/grants/contracts
                                payable on the "Balance Sheet."
                         - Schedule of fixed assets includes all capital items and agrees to the total
                                of fixed assets on the "Balance Sheet."
                         - Schedule of foundation grant revenue agrees to the total of foundation grants
                                on the "Income Stmt"
                      Depreciation has been calculated and depreciation expense has
                         been recorded in your general ledger.
                      Accrued vacation liability has been calculated and the total of accrued
                         vacation agrees to the total on your "Balance Sheet."
                      In-kind contributions of non-cash assets (e.g. inventory, materials, equipment)
                         have been posted to the general ledger.
                      In-kind services have been posted (Post only if services create or enhance a leasehold
                         non-financial assets such as leasehold improvements or required special
                         skills that were provided by entities or persons possessing those skills and
                         would be purchased if they were not donated).
                      Payroll expense can be reconciled to 941s. (See payroll reconciliation)
                      Written cost allocation plan describes the rationale for allocating costs to specific programs,
                         administration and fundraising.
                      Amounts below have been reviewed and written-off or adjusted
                            Outstanding checks > 6 months
                            Receivables > 120 days
                            Assets no longer in service
                            Obsolete inventory
                            Major repairs and maintenance to capitalize based on organization's capitalization policy
                            Equipment expense reviewed for items to capitalize


            Examples of Supporting documentation:


                          . Original receipts
                          . Original invoices
                          . Check copies
                          . Grant letters
                          . Contracts
                          . Loan agreements
                          . Bank/Brokerage statements



File:54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: Ready
                           SCHEDULES/DOCUMENTS TO BE SENT TO OUR OFFICE

                                      Mail Three Weeks Before the First Day of Fieldwork


NOTE:
          All applicable statements and schedules should be emailed
    to Janette @ckcpa.biz         Materials that cannot be emailed should
    be mailed to us at 1611 Telegraph Ave. Suite 318 Oakland, CA 94612


                                                                                  Sent to Auditor ?
                                                                            Yes                       N/A


Trial balance
Balance Sheet
Profit and Loss Consolidated
Profit and Loss by Department
Prior Year/Current Year P&L Comparison
Statement of Functional Expenses for Financial Stmt Presentation
    (See sample attached)
Budget vs Actual P&L Comparison
Prior year audit (New clients only)
Prior year 990 (New clients only)
Tax Return Optimizer
                                Assets:
Bank Reconciliations for last month of the fiscal year
Investment analysis
Aged accounts receivable
Aged grants receivable
Aged pledges receivable
Prepaids and other assets
Fixed assets schedule (See attached example)


                               Liabilities:
    Accounts payable
    Accrued vacation (Use attached format)
    Other accrued expenses
    Deferred revenue
    Amortization schedule of notes payable, long-term debt,
    capitalized lease obligations




File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: To Mail
                                                                            Sent to Auditor ?
                                                                      Yes                       N/A


                       Support and Revenue:
    Foundation/Corporate Support (Use attached format)
    Individual Donations (Use attached format)
    Schedule of Government Contracts/Grants/Awards (Use
    attached format)
    Government Contract/Grant/Award Worksheet (Use attached
    format)
    Donated equipment/materials, professional services


                             Expenses
    Payroll reconciliation (Use attached format)
    Repairs and maint. exp transaction detail
    Equipment expense transaction detail


Personnel census or comparable schedule
Schedule of Operating Leases (Use format attached)
Basis of cost allocation
Analysis of Temporarily Restricted Net Assets (Use attached format)




File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: To Mail
                                                               SCHEDULES/DOCUMENTS FOR FIRST DAY OF FIELDWORK
                                                                          (DO NOT SEND TO AUDITORS)
INSTRUCTIONS:

   1.     We may send you an "Audit Preparation Summary" after reviewing schedules you send to us.
          All issues on this summary must be resolved before the first day of fieldwork.

   2.     For items below, provide copies for our audit file or have documents available for review as indicated.
          (Do not send to us)

   3.     All documents requested should be pulled from your files and on the desk or in a box
          ready for our review on the first day of fieldwork.

   CAN'T GET READY BY THE FIRST DAY OF FIELDWORK?
      Please reschedule in advance. Let us know as soon as possible.
      $500 Rescheduling Fee will apply for rescheduling less than three weeks in advance.
      Subsequent rescheduling fee--$500 for each rescheduled appointment.

                                                                                                         AVAILABLE    If checked,
                                                                                             MAKE       FOR REVIEW         not
                                                                                             COPY       (NO COPIES)    applicable              COMMENTS

Board minutes                                                                                                  X

Assets:
          Bank statements for the two months AFTER the fiscal year end.                                        X
          Broker monthly activity reports for the year                                                         X
          Invoices for fixed asset additions                                                                   X

Liabilities:
          Loan and lease documents including lines of credit agreements                        X                                    For new agreements only
          Complete "Executive Director/Admin Staff Questionnaire" See attached                 X
          Operating lease agreements                                                           X                                    For new agreements only

Support and Revenue:
       Grant letters and contracts                                                                             X                    Auditor to select copies needed
       Government contract invoices                                                                            X                    Auditor to select copies needed
       Records supporting the value/quantity of donated materials/services                                     X


          Filename: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
          Sheet: First Day                                                                                                                             Page 5 of 28
                                                                    AVAILABLE    If checked,
                                                            MAKE   FOR REVIEW         not
                                                            COPY   (NO COPIES)    applicable   COMMENTS
Expenses
      Quarterly 941s                                                    X

For new clients or if updated:
       Organizational Chart                                  X
       Fiscal policies and procedures manual                 X
       Personnel policies                                    X
       Bylaws                                                X
       Chart of accounts                                     X




       Filename: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
       Sheet: First Day                                                                            Page 6 of 28
                                                                                                 ABC Nonprofit

                                                                                      Statement of Functional Expenses
                                                                                   Year Ended _________________________

                                                                     Program (Optional Presentation)
                                                      Domestic                        International                                         Management
                                                     Certification        Public         Expert            Project             Total           and                                     Total
                                                      Programs         Partnerships    Assistance        Development          Program        General         Fundraising       2003            2002

       Compensation of officers and directors       $                 $                $                $       25,000    $      25,000     $     48,000     $   15,000    $     88,000    $    85,000
       Other salaries                                     354,518           54,455           60,034             47,236          516,243          134,930         47,236         698,409        664,851
       Payroll taxes                                       28,743            2,014            4,713              3,603           39,073            8,030          3,603          50,706         48,934
       Pension contributions                               32,971            5,692            5,350              4,802           48,815           15,004          4,805          68,624         67,906
       Other employee benefits                             29,374            7,428            5,323              3,620           45,745            9,115          3,620          58,480         58,040
                                                          445,606           69,589           75,420             84,261          674,876          215,079         74,264         964,219        924,731

       Professional fundraising fees                                                                                                                             25,000          25,000              -
       Accounting fees                                                                                                                            55,000                         55,000         52,000
       Legal fees                                                                                                                                 10,000                         10,000              -
       Supplies                                             4,590            1,792              393                               6,775           19,174            316          26,265         30,304
       Telephone                                           13,603            2,518              641                              16,762            5,028          1,322          23,112         25,631
       Postage                                              7,804              783               31                               8,618            1,316            184          10,118
       Occupancy                                            2,800                                                                 2,800           67,645                         70,445         72,959
       Equipment rental and maintenance                                      3,200                                                3,200            4,235                          7,435          2,300
       Printing and publications                              235            1,700                                                1,935              458          3,800           6,193
       Travel, meals and entertainment                     34,232            4,511           16,930                            55,673              1,013          8,704           65,390       100,115
       Interest                                                                                                                     -              1,794                           1,794         1,701
       Grants                                                                                                   69,000         69,000                                             69,000        48,000
       Depreciation                                                                                                                 -              8,138                           8,138         7,763
       Insurance                                                             7,789                                              7,789              6,469                          14,258        13,425
       Dues, licenses, service fees                           325                                                                 325                779             81            1,185         1,340
       Other professional services                         59,226          391,669           67,596               296         518,787              1,713                         520,500       393,705
                                                    $     568,421     $    483,551     $    161,011     $     153,557     $ 1,366,540       $    397,841     $ 113,671     $   1,878,052   $ 1,595,656

       Instructions:
           1. List natural expense classifications:
              a. The expense classifications above are from the Statement of Functional Expenses on the IRS Form 990.
              b. Please consolidate your general ledger expense classifications and use the IRS natural expense classifications.
                 You may list five other classifications of your own choosing as "Other expenses".
              c. Expense classifications such as "Support service expense, Board expenses or Strategic Planning expenses" are not natural classifications.
                 These expense classifications must be broken down into natural classifications such as supplies, meals, travel, consultants.
              d. Providing a detail of programs as in the above example is optional. You may just have one column called "Program "
          2. Allocate expenditures between program, general and administrative, and fundraising
                 The basis of allocation should be documented and provided to the auditor for testing.



File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: SFE
                                                                    SAMPLE
                                                                     Client

                                                             Fixed Asset Schedule

                                                             DECEMBER 31, 2XXX
                                                                Year Ended




                                                                                    Accumulated                       Accumulated
   Date of                                                         Depreciation     depreciation,     Current year   Deprecation @   Net Book Value
  Purchase               Description                  Cost           Method       beginning of year   depreciaiton    12/31/2XXX     @ 12/31/2XXX


             Furniture and equipment:
1/01/20XX     Dell Computer                               1,200      3 yrs/SL                 400             400             800             400
6/01/2XXX     Office furniture                            2,500      5 yrs/SL                                 250             250           2,250
                                                          3,700                               400             650           1,050           2,650

             Equipment held under capital lease:
1/01/20XX     Copier                                      5,000      5 yrs/SL               1,000            1,000          1,000           4,000
                                                          5,000                             1,000            1,000          1,000           4,000

             Leasehold improvements:
1/01/20XX     Office remodel                             25,000      5 yrs/SL               5,000            5,000          5,000          20,000
6/01/2XXX     Carpeting                                   8,000      4 yrs/SL                                1,000          1,000           7,000
                                                         33,000                             5,000            6,000          6,000          27,000

             Building and improvements:
1/01/20XX     Building                                 350,000     28.5 yrs/SL            12,281           12,281          12,281        337,719
6/01/2XXX     Kitchen remodel                           80,000      27 yrs/SL                               1,481           1,481         78,519
                                                       430,000                            12,281           13,762          13,762        416,238


             Land                                      430,000                                                                           430,000

                                                       471,700                            18,681           21,412          21,812        449,888

INSTRUCTIONS:
    1.   Provide a copy of written policies for the auditors that documents the following:
          a. How the organization distinguishes between capital items and repairs and maintenance expenses
          b. Cutoff amount for fixed asset purchases and disposition requiring board approval.
          c. Cutoff amount for capitalizing fixed asset purchases (Purchases below the cutoff is expensed).
          d. Depreciable life established for each major classification of fixed assets

     2.      Prepare a fixed asset schedule using the example above.
              a. Don't forget to include donations that meet the organizations cut-off for capitalization.
              b. Fully depreciated assets should be maintained in the accounting records if still in use.

     3.      At least annually take a physical inventory of property and equipment and compare
             it to the fixed asset schedule.
                a. Note if equipment has been properly identified by numbered metal tags or other means of identification
                b. Note material changes to status of items such as sales, scrapping, obsolescence.
                c. Update fixed asset schedule to physical inventory if necessary.

     4.      Adjust the general ledger to agree with the fixed asset schedule if necessary.
               Total cost basis, accumulated depreciation, depreciation expense should equal to the general ledger.




File:54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet:FA-Inst
                                                        SAMPLE
                                                         Client

                                                   Fixed Asset Schedule

                                                   DECEMBER 31, 2XXX
                                                      Year Ended




                                                                                 Accumulated                       Accumulated
   Date of                                                      Depreciation     depreciation,     Current year   Deprecation @   Net Book Value
  Purchase                    Description           Cost          Method       beginning of year   depreciaiton    12/31/2XXX     @ 12/31/2XXX


             Furniture and equipment:


                                                            -                                 -               -               -               -

             Equipment held under capital lease:

                                                            -                                 -               -               -               -

             Leasehold improvements:


                                                            -                                 -               -               -               -

             Building and improvements:


                                                            -                                 -               -               -               -


             Land                                           -

                                                            -                                 -               -               -               -




File:54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet:FA-T
                       _______________________________________
                                            Client


                                      Accrued Vacation


                                ________________________
                                         Year Ended


                                                                                   Vacation
                                                                      Vacation    Liability as
                           Annual         Hrs per      Hourly Rate    Hours at    of year end
        Name               salary          week        ((A/B) / 52)   year end       (D*C)
                             A              B               C            D             E

S. Example                   45,000          37.50           23.08       57.00        1,315.38

T. Example II                38,000          40.00           18.27       35.00         639.42

J. Sample                    95,000          40.00           45.67       25.00        1,141.83


                         Total Accrued Vacation                                       3,096.63




INSTRUCTIONS:
            1.         Provide a copy of written policies for compensated time off.


            2.         Prepare a vacation accrual schedule using the example above.


            3.         Have available for review the following documents signed/initialled
                       by employee and supervisor:
                        a. Payrate agreement
                        b. Accrued hours at the fiscal year end


            4.         Adjust the general ledger to agree with the vacation accrual schedule if necessary.




File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: Vac-Inst
                               _______________________________________
                                                   Client


                                             Accrued Vacation


                                        ________________________
                                                 Year Ended


                                                                                Vacation    Vacation
                                                                     Hourly     Hours as    Liability
                                                       Hrs per        Rate       of year     at year
             Name                  Annual salary        week       ((A/B)/52)      end     end (D*C)
                                         A                  B          C           D           E


                                                                    #DIV/0!                 #DIV/0!




                                  Total Accrued Vacation                                    #DIV/0!




File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: Vac-T
                                                                                  ABC Nonprofit
                                                                                       Client
                                                              SCHEDULE OF LEASES WITH TERMS > 30 DAYS
                                                                      FISCAL YEAR ENDED June 30, 2001
                                                                                                                           Lease Obligation for year ended June 30,
                                                                                                                              2002       2003        2004        2005      2006     Thereafter
                          Description                           Lessor                          Term    Monthly Payment
Office Space on 235 Example St.                      Sample Corporation           1/1/01-12/31/01                  2,000      12,000
                                                                                  1/1/02-12/31/02                  2,500      15,000     15,000
                                                                                  1/1/03-12/31/03                  2,600                 15,600      15,600
                                                                                  1/1/04-12/31/04                  2,700                             16,200       16,200
                                                                                  1/1/05-12/31/05                  2,800                                          16,800   16,800
                                                                                  1/1/06-12/31/06                  2,900                                                   17,400        17,400
                                                                                  1/1/07-12/31/07                  3,000                                                                 36,000
                                                                                                                              27,000     30,600      31,800       33,000   34,200        53,400


Instructions:
        1. Calculate your lease obligations for the next five years individually and for
obligations beyond five years, add them together.
      2. DO NOT INCLUDE MONTH TO MONTH LEASES ON THIS SCHEDULE.




File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: Lease-Inst
                                                                           Client
                                                          SCHEDULE OF LEASES WITH TERMS > 30 DAYS
                                                              FISCAL YEAR ENDED _____________


                                                                                                                     Lease Obligation for year ended Month______ Day______:
                          Description            Lessor                  Term             Monthly Payment   Year :      200___        200___        200___        200___          200___       Thereafter




                                                                                                                                 -             -             -                -            -                -




File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: Lease-T
                                        _______________________________________
                                                         Client

                                       Temporarily Restricted (TR) Net Assets Analysis

                                                     _______________________
                                                            Year Ended

   Part II:
                                                                                                              Ending TR
                            Opening           TR             Total TR        Total        Amount of TR        Net Assets
                             TR Net      Contributions     Contributions    amount       to release from       Available
                            Assets @      received in       Available       used for        restriction       @12/31/X2
           Purpose          12/31/X1     current year         (B+C)         purpose      (Lesser of D or E)     (D-F)
             (A)               (B)            (C)               (D)           (E)               (F)               (G)

    Capacity Building         20,000           25,000            45,000       45,000              45,000              -
    Public Relations          15,000           25,000            40,000       55,000              40,000              -
    Stipends                       -            9,450             9,450       13,000               9,450              -
    TLP Program                5,000          125,000           130,000       16,000              16,000        114,000
    Time restricted          100,000          150,000           250,000      100,000             100,000        150,000

        Total                140,000          334,450           474,450      229,000             210,450        264,000


    Part I:
                                                              Received in Current Year
                                                               Purpose
                            Capacity        Public                           TLP
   Funder/Donor              Bldg.         Relations         Stipends      Program       Time Restricted         Total

   Goldman                    25,000           25,000                                                            50,000
   CA Endowment                                                                10,000                            10,000
   Bothin                                                                      50,000                            50,000
   SF Foundation                                                  9,450                                           9,450
   Mellon                                                                                        150,000        150,000
                              25,000           25,000             9,450      125,000             150,000        334,450


   INSTRUCTIONS:
                           Definitions:
                             a. Temporarily restricted contributions=contributions that are restricted by the
                                 donor (not the organization's board or program directors) to be used for a
                                 specific purpose or during a specified time period.
                             b. Amount to release from restriction = amount allowable to release because a
                                 stipulated time restriction ends or purpose restriction is accomplished.

                1.         Complete Part I
                             a. List all donors (individuals, foundation grants, corporate grants) that
                                provided restricted contributions (DO NOT INCLUDE GOVERNMENT GRANTS)
                             b. Classify amounts received based on the restriction

                2.         Complete Part II
                             Column:
                             (A)    List purpose restrictions
                             (B)    Enter opening temporarily restricted net assets available by purpose restriction
                                    (Be sure it agrees to the previous year's audited financial statements if applicable)
                              (C)   Enter totals for each purpose restriction from Part II
                              (D)   Add Columns B + C
                              (E)   Enter total amount used for each restriction
                                    (Document how this number can be tied to the general ledger)
                              (F)   Enter the lesser of Col. D or Col. E
                             (G)    Subtract Col. F from Col. D



Filename: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: TRNA-Inst
                                      _______________________________________
                                                       Client

                                     Temporarily Restricted (TR) Net Assets Analysis

                                               _______________________
                                                      Year Ended

Part I:
                                                                                                                Ending TR
                        Opening             TR              Total TR        Total         Amount of TR to       Net Assets
                         TR Net        Contributions      Contributions    amount           release from         Available
                        Assets @        received in        Available       used for       restriction (Lesser   @12/31/X2
          Purpose       12/31/X1       current year          (B+C)         purpose             of D or E)         (D-F)
            (A)            (B)              (C)                (D)           (E)                  (F)               (G)

                                                                      -                                     -              -
                                                                      -                                     -              -
                                                                      -                                     -              -
                                                                      -                                     -              -
                                                                      -                                     -              -

    Total                        -                    -               -               -                     -              -


Part II:
                                                              Received in Current Year
                                                               Purpose

Funder/Donor                                                                                                       Total

                                                                                                                           -
                                                                                                                           -
                                                                                                                           -
                                                                                                                           -
                                                                                                                           -
                                 -                    -               -               -                     -              -




 Filename: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
 Sheet: TRNA-T
                                                       _______________________________________
                                                                        Client

                                                 Individual Donations greater than or equal to $5,000

                                                                 _______________________
                                                                        Year Ended



                                                                                                                                                        Total
                                                                                 Check if
                                                      Workpaper                    for
                                                                                                                                  Cash or  Amount    Individual
                                                      Reference       Total      general                          Restricted       stock  Receivable Donations
     Date                      Donor                 (For Auditor)   Amount      support    Restricted Purpose   Dates for use   received @ Year End   (H+I)
      (A)                       (B)                       (C)          (D)         (E)              (F)               (G)            (H)      (I)        (J)

     5/15/02    Gerry Generous *                                        3,000      X               N/A                N/A            250       2,750      3,000
     6/25/02    The Generous family *                                   2,500
     6/15/02    The Nice Family                                         6,000               Advocacy Project     6/2002~6/2003     3,000       3,000      6,000
     9/12/02    V. Wonderful                                            7,000               Litigation                 N/A         4,500       2,500      7,000

 Total of gifts from donors who gave less than $5,000                  12,000                                                     12,000                 12,000

                Total Individual Donations                             30,500                                                     19,750       8,250     28,000

 INSTRUCTIONS:
   Column:

      (A)      Enter date of promise per donor letter or date of deposit received whichever is earliest.
      (B)      List donors >$5,000
                (Make a copy of donor letter or if unavailable, provide a check copy for the auditors)
      (C)      For auditor's use only
      (D)      Enter total amount of promise to give or amount donated
      (E)      Check if for general support
      (F)      List restricted purpose stipulated by donor
      (G)       Identify specified dates for use if stipulated by donor. (If not stipulated
                enter N/A)
      (H)       Enter amount of cash or stock received
       (I)      Enter amount receivable at the fiscal year end
      (J)       Add Columns H + I (should equal Col. D)

                NOTE: USE INSTRUCTIONS ABOVE FOR PREPARING FOUNDATION/CORPORATE SUPPORT SCHEDULE
File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: Don-Inst
                                                       _______________________________________
                                                                        Client

                                                 Individual Donations greater than or equal to $5,000

                                                                _______________________
                                                                       Year Ended




                                                                                                                                                           Total
                                                     Workpaper                 Check if
                                                                                                                                 Cash or    Amount      Individual
                                                   Reference (For    Total   for general                         Restricted       stock  Receivable @   Donations
    Date                      Donor                   Auditor)      Amount     support     Restricted Purpose   Dates for use   received   Year End        (H+I)
     (A)                       (B)                       (C)          (D)        (E)               (F)               (G)            (H)       (I)           (J)




 Total of gifts from donors who gave less than $5,000                                                                                                                -

               Total Individual Donations                                -                                                            -             -                -




File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: Don-T
                                                            _______________________________________
                                                                             Client

                                                 Foundation/Corporate Support greater than or equal to $5,000

                                                                        _______________________
                                                                               Year Ended



                                                                                                                                                                       Total
                                                         Workpaper                    Check if for
                                                                                                                                           Cash or      Amount      Individual
                                                       Reference (For       Total      general                             Restricted       stock    Receivable @   Donations
     Date                      Donor                      Auditor)         Amount      support       Restricted Purpose   Dates for use   received     Year End       (H+I)
      (A)                       (B)                          (C)             (D)          (E)                (F)               (G)            (H)         (I)           (J)




 * Total of gifts from foundations who gave less than $5,000

                Total Foundation Support                                          -                                                              -              -                -



       *       If any foundation gives gifts less than $5,000 which TOTAL $5,000 or more, please list each gift separately.




File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: FndCorp-T
                                                                                                         _________________________________________
                                                                                                                          CLIENT

                                                                                                   SCHEDULE OF GOVERNMENT CONTRACTS/GRANTS/AWARDS

                                                                                                          ______________________________________
                                                                                                                       YEAR ENDED


                                                                                                             Federal                                  Program or          Workpaper                               Amount
                                                                                                              CFDA                                   Award Amount        Reference (For          Revenue        Receivable @
                                                                                                             Number        Identification Number      per Contract     Auditors Use Only)       Recognized        Year End

                                                                       FEDERAL AWARDS

                                                 Department:_US Department of Example
                                                      Passed through:_City and County of Example
                                                           Program:Example Program                                1145.5        28-456-6879A         $       245,600                        $         200,000   $   25,000

                                                 Department: Department of Agriculture
                                                     Passed through:State of California
                                                         Program: Adult Food Program                              2267           45-5559 T                   98,000                                   98,000               -



                                                             STATE/ CITY AND COUNTY AWARDS

                                                      Program:       Psychiatric Services                                          4117                     175,000                                  175,000         17,890
                                                      Program:       Resource and referral                                        24-0004                    65,000                                   65,000         28,176




                                                                     Total Government Awards/Contracts                                               $      583,600                         $        538,000    $    71,066



                                                 INSTRUCTIONS;
                                                     1. Complete schedule and list all government contracts/grants.
                                                     2. Check to be sure that total revenue recognized/receivables on the government schedule equals the general ledger.
                                                     3. Complete a "Government Worksheet" for each government contract.




File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: GovSch-Inst
                                                                                                            _________________________________________
                                                                                                                             CLIENT

                                                                                                       SCHEDULE OF GOVERNMENT CONTRACTS/GRANTS/AWARDS

                                                                                                              ______________________________________
                                                                                                                           YEAR ENDED

                                                                                                                                                                              Workpaper
                                                                                                             Federal CFDA                               Program or Award    Reference (For                           Amount Receivable
                                                                                                               Number          Identification Number         Amount        Auditors Use Only)   Revenue Recognized     @ Year End

                                                                       FEDERAL AWARDS


                                                 Department:______________________
                                                      Passed through:_______________
                                                           Program:_________________

                                                 Department:______________________
                                                      Passed through:_______________
                                                           Program:_________________

                                                 Department:______________________
                                                      Passed through:_______________
                                                           Program:_________________


                                                                STATE/ CITY AND COUNTY AWARDS

                                                     Program:
                                                     Program:
                                                     Program:

                                                     Program:




                                                                   Total Government Awards/Contracts                                                    $             0                         $               0    $               0




File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: GovSch-T
COMPLETE FOR EACH GOVERNMENT CONTRACT GREATER THAN $10,000



                                                                         GOVERNMENT CONTRACT/GRANT/AWARD WORKSHEET
                                          Government Funder: _________________________                                             Contract no:


                                          Contract period                                                                          CFDA No (if applicable)



                                          Total award amount

                                          Total amount earned for fiscal year ended _____:

                                          Amount receivable at fiscal year ended _______:
              For auditor use

                 Ref:                     Attach copy of following (check when attached):
              IG ___a                               Face sheet of award (indicates contract period, amount, no.)
              IG ___b                               Budget
              IG ___c                               Amendments to budget
              IG ___d                               Contract income statement for fiscal year audited

                                          Are draw downs or requests for reimbursements based on: (check applicable method(s))
                                          a. Actual expenditures per the general ledger
                                          b. Estimates of expenditures
                                          c. Prorated over contract period

                                          Contract questionnaire (to be completed by your program director/contract monitor)
                                                                                                                                                     Prepared by: _____________________
                                               1.    Do the following compliance requirements apply to this contract?
                                                                                                 Yes            No      If yes, please provide the following:
              IG ___                                 Davis-Bacon                                                        Prevailing wage rates and agreement(s) with building contractors
              IG ___                                 Travel rates                                                       Copy of contract travel rates/provisions
              IG ___                                 Competitive bidding                                                List of purchases/services put to bid and vendors who received RFP
              IG ___                                 Eligibility                                                        List of eligible clients and copy of application
              IG ___                                 Matching                                                           List of source(s) which provide the matching funds
              IG ___                                 Sub-recipient monitoring                                           List of sub-recipients and blank monitoring form
              IG ___                                 Other special tests and provisions                                 Details of special provisions and procedures to insure full compliance
              IG ___                                 Indirect cost rate                                                 Copy of approved indirect cost rate


              III                              2.    List of staff assigned to this contract/program and percentage of FTE
                                                     Name                                          Position   FTE




              IG _____                         3.    Were any site visits, audits, performance reviews initiated or completed by your government funder?                    Yes         No
                                                     If yes, please make the report available for review.



Filename: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: GovWkst
                                                 ED


On average, how many hours a week do you work?
Annual salary

     How many hours a week do you spend with program directors
     Do you have regular staff meeting? How long does it last?
       Weekly
       Monthly

     How many times a month do you talk/meet with the Board chair?
     How many times a month do you talk with other board members?
       Audit committee
       Development committee
       Program committees
       a.
       b.
       c.
       d.
       e.
       Personnel committee

     How many times per month do you meet with donors?

     Do you prepare board minutes?

     How long does it take you to prepare your ED's report to the board?

     How many thank you notes do you write per month?

     How many times a month do you make public appearances?
       Do you describe:
              Client population
              Mission and goals
              Implementation of program components
       Do you ask for financial support other than incidentally?

        Do you implement program goals other than as supervisor?
        Which ones and how many hours per month?
        a.     Client services?
        b.     Research?
        c.     Writing?
        d.     Editing?

File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: ED
                                                 ED


       e.      You get the idea
       f.      etc.
       g.      ??
     How many monthly reports to funders do you review?
     How many proposals do you sign a year?
     Do you review the payroll? How long?
     Do you approve purchases?
     How long does it take you to write/sign checks each week?

     Do you write grant proposals?
       How many during the past year?
       How long do they take?




     Did any of the following events occur?
       Eviction
       Employee disciplinary problem
       Defalcation, embezzlement, fraud
       Funding source audit
       Significant staff vacancy, illness or leave of absence
       Initiation of new benefit (pension, section 125, BCAB, etc.)
       Board and/or officer election
       New funding source developed
       New govt contract obtained
     Do you do staff evaluations, probation, warnings, etc.?
       Nominating committee
     Describe your participation in the preparation of the annual budget




     Do you approve final hires?
     Do you develop job descriptions?
     Do you negotiate with the health insurance provider?
     Do you negotiate with the landlord?




File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: ED
                                             Admin

Hours of operation per week:
            35
            40
         37.50
                On average, how many hours a week do you work?
                Total hours of weekly activities
                Total hours of monthly activities
                Total hours of annual activities
                Total hours described
                Annual salary
Admin Assistant

     Is there a weekly or monthly staff meeting?
        Weekly
        Monthly

        Do you prepare minutes of any of the following?
               Finance committee
               Development committee
               Program committees
               a.
               b.
               c.
               d.
               e.
               Personnel committee
               Nominating committee
               Other:

     Do you prepare board minutes?

     Do you maintain donor information?
     Do you maintain other organizational statistics?
     Do you answer phones?
     Do you get the mail?
     Do you maintain office supplies inventory?
     Do you implement program goals?
       Which ones and how many hours per month?
       a.      Intake
       b.      Client referrals
       c.      Intern/student supervision
       d.      Special events for clients

File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: Admin
                                              Admin

        e.      Translation
        f.      Other

     Did any of the following occur?
       Eviction
       Employee disciplinary problem
       Defalcation, embezzlement, fraud
       Funding source audit
       Significant staff vacancy, illness or leave of absence
       Initiation of new benefit (pension, section 125, DCAB, etc.)
       Board and/or officer election
       New funding source developed
       New govt contract obtained

     Describe your participation in the preparation of the annual budget




     Do you maintain personnel files?




File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: Admin
                                                    ____________________________________
                                                              (Client)

                                                              Payroll Reconciliation


                                                                Year Ended

                                    Period                      Gross
              Quarter               Ended                       Wages                  FICA   MCARE




                               Total             Per 941

                               **                Difference

                                                 Per G/L


           ** Explain any differences (ie. SEP/IRA , 401K, Dependent Care deductions) Differences should be
           supported by documentation which ties to the general ledger.




File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: PR Recon
                                                                       PERSONNEL CENSUS
                                                         For the Year Ended _____________________________
Please list all employees paid during the fiscal year being audited. Please indicate what percent of time was charged to each funder/contract.
For employees who are shared among programs and/or functions, please attach documentation to indicate how you arrived at your allocation, OR
we can help you calculate the allocation.

                                                                                                                                                    Total Percentage =
                                                                                                  Program                                                 100%
         Name                          Title                   Total paid for FYE_____    A          B            C         G&A       Fundraising
Ted Sample                     Caseworker


                                                                                                  Program                                         Total Percentage =
                                                                                          A          B            C         G&A       Fundraising       100%
           Name                         Title                  Total paid for FYE_____
                               Executive Director
                               Administrative Assistant




     Filename:54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
     Sheet: PR Census
                                                 _____________________________
                                                            (Client)

                                                   Board of Directors Minutes
                                                       ________________
                                                          (Year Ended)




                                      Meeting
                                       Date              Minutes Provided Auditor




File: 54a7938b-b892-46ca-9d8b-d34dd9ce3a58.xls
Sheet: BOD

				
DOCUMENT INFO
Description: Fundraising Sample Letters to Vendors document sample