Services · Scale-Up

Budget to Actual reports assessment

BVA

Assesses budget-to-actual reporting, variance analysis, budget-holder review routines, report format, frequency and corrective-action tracking.

What changes

More reliable financial data, better reporting, stronger audit readiness and improved system-enabled finance operations.

What you get

BvA process map and assessment findings BVA004
Reconciliation and variance review testing results BVA005
BvA reporting SOP with RACI and variance commentary standards BVA006
Prioritised improvement plan with variance action log BVA007

What has to come first

NAHNeeds Assessment Report - National Head Quarters or NABNeeds Assessment Report - Branch/District Recommended

Needs assessment findings locate BvA reporting weaknesses within the wider control environment
COAChart of accounts analysis and review Recommended

A sound chart of accounts and cost centre structure underpins report structure and reconciliation

Who is involved

From the National Society's side. This is what the engagement asks of your people.

Your own staff work alongside the adviser throughout, so this is a commitment of their time as well as the Centre's. Ask in the request and you are given the day estimate per role before anything is signed.

Role	What they do
HNS Secretary General / Senior Management Team	Users of BvA insights
Head of Finance / budgeting team	Owners of BvA production
Programme managers and project coordinators	Budget holders; variance owners
PMER	Alignment to programme delivery and reporting
Branch leadership and branch finance	For decentralised budgets
Donor reporting focal point	Where applicable
Internal audit	Assurance perspective

How it is measured

Indicator	Target	Evidence
Assessment report and improvement plan approved by HNS management	8 weeks from kick-off	Approved report and management meeting minutes
Reported actuals reconcile to the general ledger for sampled periods	100 percent of sampled reports	Completed reconciliation worksheets (BVA005)
BvA reports issued within the agreed SLA after month end	Within 10 working days	Report issuance log against period-end dates
Material variances carry specific commentary and a tracked corrective action	At least 90 percent of variances above threshold	Variance action log (BVA007)

Tools

5 of 7 ready to download. The rest are in development and listed so you know they are coming.

BVA001 Variance Analysis Reports Template XLSX
BVA002 Gantt Chart for tracking the deliverable timeline and milestones. Placeholder In development
BVA003 Financial Management Systems (ERP software or accounting platforms). Form In development
BVA004 BvA assessment checklist and process mapping workbook Template XLSX
BVA005 Reconciliation and variance review sampling worksheet Template XLSX
BVA006 BvA reporting SOP with RACI and commentary standards Template DOCX
BVA007 BvA improvement plan and variance action log Template XLSX

Standards

COSO Internal Control - Integrated Framework
GFDC Operational Framework (intake, triage, service workflow)
HNS finance manual, accounting policies and close procedures
Donor agreements and reporting requirements
HNS budgeting policy and budget vs actual reporting procedures
External audit management letters and prior year adjustments
HNS chart of accounts and cost centre structure

Describe the problem, not the service

You do not need to know which of the 124 to ask for.

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