Services · Foundational

Month-End Close, Reconciliations and Financial Reporting Manual Module

FMP10

Defines period-end close calendar, reconciliations, review procedures, journal controls, reporting packs, management accounts and financial-statement preparation links.

What changes

More timely and reliable financial reporting, fewer unreconciled balances and improved management oversight of close quality.

What you get

Approved Month-End Close manual module FMP049
Month-end close calendar and checklist FMP050
Account reconciliation template and control log FMP051
Journal entry and review control form FMP052
Management reporting pack and financial statement preparation template FMP053

What has to come first

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

Grounds the close and reporting gaps in needs assessment findings
FMP02Accounting Policies, Chart of Accounts and Books of Account Manual Module Recommended

The chart of accounts and accounting policies set the accounts and policies this module closes and reports on
FMP01Finance Governance, Roles and Delegations Manual Module Recommended

The governance module sets the approval authority and segregation of duties this module applies to journals and reconciliations
FMP04Cash, Bank and Treasury Management Manual Module Recommended

The cash, bank and treasury module provides the bank and cash data this module reconciles

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	Run the close, reconciliations and reporting
HNS budget holders and programme managers	Use the management reports and confirm budget-versus-actual
HNS Secretary General	Approves the close and reporting policy
HNS internal and external audit	Assurance over close and reporting
GFDC delivery team	Drafts and advises

How it is measured

Indicator	Target	Evidence
Month-end close completed to the calendar each period	Close completed within the target working days each period	Month-end close calendar and checklist (FMP050)
Key balance-sheet and bank accounts reconciled and reviewed each period	100% of key accounts reconciled and reviewed each close	Account reconciliation template and control log (FMP051)
Manual journals, accruals and prepayments reviewed and approved before posting	100% of manual journals reviewed and approved	Journal entry and review control form (FMP052)
Management reporting pack issued on time from the closed ledger	Reporting pack issued within the target days of close	Management reporting pack and financial statement preparation template (FMP053)

Tools

5 of 5 ready to download.

FMP049 Month-End Close manual module Template DOCX
FMP050 Month-end close calendar and checklist Template XLSX
FMP051 Account reconciliation template and control log Template XLSX
FMP052 Journal entry and review control form Template DOCX
FMP053 Management reporting pack and financial statement preparation template Template DOCX

Standards

COSO Internal Control - Integrated Framework
HNS finance manual, accounting policies and close procedures
HNS Delegation of Authority (DoA) and governance ToRs
IFRC financial reporting and accountability framework for National Societies
IAS 1 - Presentation of Financial Statements (IPSAS 1 equivalent under IPSAS reporting)
The accrual basis of accounting (IPSAS or IFRS as the HNS reports)

Describe the problem, not the service

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

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