Nonprofit Accounting Basics

Organizational Documents

Note: Articles published before January 1, 2017 may be out of date. We are in the process of updating this content.


Other Information

  • Trial balance for the fiscal year end being audited
  • Detailed general ledger for the fiscal year
  • Board minutes for the fiscal year and for months subsequent to year end
  • Current list of board of directors and finance committee members, if applicable
  • Organizational chart
  • Copy of current personnel and accounting manual
  • Copy of IRS determination letter, state tax exemption certificate, copy of any amendments to the by-laws and articles of incorporation
  • Budget for the fiscal year

Whenever possible, provide the requested items in electronic format to the auditor.  Also, assign a staff member to each item requested.  One person should be designated the audit coordinator and assign deadlines to have the requested items ready at the beginning of fieldwork.