Practical guidance for local decisions with real consequences.
Latest — Not-for-Profit2 min read
If the board has to excavate the financial statements to understand what happened, the reporting is not doing its job.
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The most dangerous sentence in not-for-profit finance is: 'But we have cash in the bank.' Sometimes you do. Sometimes it is already spoken for.
The legal minimum is not always the practical minimum. Funders, banks, boards, and agreements may ask for more than the statute does.
Small teams cannot copy the control system of a large organization. They need controls that actually fit the people they have.
