Generate an Excel workbook for NGO internal audit: donations, 80G support, grants, restricted funds, FCRA, programme evidence, procurement, payroll, corpus, investments, governance and compliance.
| Area | Risk | Control | Test | Evidence | Cadence |
|---|---|---|---|---|---|
| Donation receipts and 80G evidence | Donations are recorded without complete donor details, receipt control, bank traceability, restriction tagging or 80G support. | Sequential receipts, donor master validation, bank reconciliation, cancellation log and 80G reporting review. | Trace sampled donations to receipt, donor record, bank credit, restriction tag and 80G evidence. | Donation receipt, donor master, bank statement, payment reference, 80G file and cancellation log. | Monthly |
| Grants and utilisation certificates | Grant funds are used outside donor conditions, reported without evidence or carried forward without restricted-fund accounting. | Grant agreement review, budget-to-actual tracker, restricted fund ledger and utilisation certificate review. | Map grant terms to spend heads, reconcile receipt/spend/closing balance and sample UC evidence. | Grant agreement, donor budget, fund ledger, expense vouchers, UC, donor report and approval note. | Monthly / Quarterly |
| FCRA receipts and utilisation | Foreign contribution is received or used without valid FCRA status, designated account controls or utilisation support. | FCRA validity check, designated bank control, FC receipt/utilisation ledger and annual-return evidence review. | Verify FCRA status, trace foreign receipts to designated bank and test utilisation against objects and support. | FCRA certificate/prior permission, designated bank statement, FC ledger, donor terms, vouchers and return support. | Monthly / Annual |
| Programme and beneficiary evidence | Programme spends are claimed without beneficiary evidence, field verification, budget linkage or proof of delivery. | Approved programme budget, beneficiary register, activity tagging, field verification and review. | Sample programme vouchers to beneficiary lists, attendance/distribution proof, field reports and donor reporting. | Programme plan, budget, beneficiary list, attendance, distribution proof, field report and voucher. | Monthly / Quarterly |
| Procurement vendors and conflicts | Goods or services are bought from unapproved, conflicted, related or split vendors without competitive evidence. | Vendor onboarding, conflict declaration, quotation/tender control, PO approval and three-way match. | Review vendor KYC/conflicts, test threshold splitting and match PO, GRN/service note, invoice and payment. | Vendor master, KYC, conflict declaration, quotations, PO, GRN/service note, invoice and payment proof. | Monthly |
| Payroll consultants volunteers | Payroll, consultants, honorarium, volunteer reimbursements or travel claims are unsupported, duplicate or wrongly allocated. | HR master, attendance/timesheet approval, consultant contract review, reimbursement policy and TDS review. | Match payroll and consultant payments to HR/contract records, attendance, deliverables, bank payments and allocation. | HR master, appointment/contract, attendance, timesheet, deliverable, claim, approval and bank proof. | Monthly |
| Corpus investments fund accounting | Corpus, endowment and restricted funds are mixed with general funds, invested outside policy or used without approval. | Fund classification review, board-approved investment policy, investment register and corpus utilisation approval. | Reconcile fund balances, verify investment holdings/income allocation and review donor/board approvals. | Fund ledger, donor restriction note, board minutes, investment register, bank/FD statements and allocation working. | Quarterly |
| Statutory compliance and registrations | 12AB, 80G, FCRA, CSR-1, TDS, GST where applicable or statutory returns lapse without tracking. | Compliance calendar, registration validity tracker, return filing review and notice escalation. | Check registration validity, return acknowledgements, challans, notices and delayed filing exceptions. | 12AB/80G orders, FCRA certificate, CSR-1 acknowledgement, Darpan ID, returns, challans and notices. | Monthly / Annual |
| Governance related parties MIS | Board oversight, related parties, MIS, safeguarding, whistleblowing or donor/beneficiary data controls are weak. | Board calendar, policy register, related-party register, MIS review and access-control review. | Review board minutes, policy updates, related-party disclosures, MIS packs and user access to sensitive data. | Board minutes, policies, related-party register, MIS pack, access list, incident log and ATR tracker. | Quarterly |
Use this with the NGO internal audit checklist, the RCM builder and the monitoring rules repository.
NGO internal audit is strongest when receipt, restriction, utilisation and beneficiary evidence are tested together. The workbook connects donations, grants, FCRA, programme spend, procurement, payroll, fund accounting, governance and compliance to practical RCM rows.
The Excel export gives auditors separate sheets for engagement scope, RCM rows, donation samples, grant utilisation, FCRA receipts/utilisation, programme beneficiary testing, procurement/payroll/advances and monitoring exceptions. Tailor it to donor conditions, registration status and approved audit scope.
A CA firm is reviewing a charitable trust with domestic donations, CSR grants, restricted programme funds and FCRA receipts.
