Services · Foundational

Income, Donor Funding and Grant Accounting Manual Module

FMP05

Documents procedures for recognizing income, recording donor funds, grant coding, restricted funding, income reconciliations and links between grants and accounting records.

What changes

More accurate donor-fund accounting, stronger restricted-fund tracking and improved consistency between finance records and donor agreements.

What you get

Approved Income, Donor Funding and Grant Accounting manual module FMP019
Grant and donor agreement register FMP020
Income recognition and deferred income schedule FMP021
Restricted fund tracking and grant coding template FMP022
Income reconciliation template FMP023

What has to come first

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

Grounds the income, donor funding and grant accounting gaps in needs assessment findings
FMP02Accounting Policies, Chart of Accounts and Books of Account Manual Module Recommended

The chart of accounts and accounting policies provide the income and grant coding this module posts to
FMP01Finance Governance, Roles and Delegations Manual Module Recommended

The governance module sets the approval authority for income recognition and grant acceptance

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 Finance Director	Owns the module and is the primary counterpart
HNS finance and accounting staff	Apply income recognition and reconciliation procedures
HNS grants and programme finance staff	Apply grant coding and restricted-fund tracking
HNS Secretary General	Approves the income and grant accounting rules
HNS resource mobilization or partnerships team	Provides donor agreements and reporting requirements
HNS internal audit	Assurance over income and grant accounting controls
GFDC delivery team	Drafts and advises

How it is measured

Indicator	Target	Evidence
Income, donor funding and grant accounting module approved by HNS leadership	Within 10 weeks of kick-off	Approval minutes or signed module
Active grants and donor agreements recorded with coding and restricted-fund tracking	100% of active grants	Grant and donor agreement register (FMP020)
Income reconciled between donor reports and the general ledger on a regular cycle	Monthly	Income reconciliation records (FMP023)
Restricted and deferred income recognized and released in line with donor agreements	100% of restricted grants	Income recognition and deferred income schedule (FMP021)

Tools

5 of 5 ready to download.

FMP019 Income, Donor Funding and Grant Accounting manual module Template DOCX
FMP020 Grant and donor agreement register Template XLSX
FMP021 Income recognition and deferred income schedule Template XLSX
FMP022 Restricted fund tracking and grant coding template Template DOCX
FMP023 Income reconciliation template Template DOCX

Standards

COSO Internal Control - Integrated Framework
IFRS / GAAP accounting standards
GFDC Operational Framework (intake, triage, service workflow)
HNS finance manual, accounting policies and close procedures
Donor agreements and reporting requirements
HNS chart of accounts and cost centre structure
HNS Indirect Cost Recovery Policy and cost allocation procedures
IFRC financial reporting and accountability framework for National Societies
IPSAS 23 - Revenue from Non-Exchange Transactions (grants, donations and donor funding)

Describe the problem, not the service

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

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