Services · Foundational

Records, Documentation and Filing Controls Manual Module

FMP12

Defines document standards, filing structures, retention periods, source-document requirements, electronic storage, audit trails and access controls for finance records.

What changes

Better audit evidence, improved retrieval of supporting documents and reduced risk of lost or incomplete finance records.

What you get

Approved Records, Documentation and Filing Controls manual module FMP059
Finance records retention schedule FMP060
Source-document and supporting-evidence standards checklist FMP061
Electronic finance records, storage and access control register FMP062
Finance document filing index and audit-trail log FMP063

What has to come first

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

Grounds the records and documentation gaps in needs assessment findings
FMP01Finance Governance, Roles and Delegations Manual Module Recommended

The governance module sets the roles, delegation of authority and segregation of duties the access controls follow
FMP02Accounting Policies, Chart of Accounts and Books of Account Manual Module Recommended

The chart of accounts and accounting policies set the coding records are filed against

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 the documentation and filing controls day to day
HNS internal and external auditors	Rely on the records and audit trail as audit evidence
HNS IT or systems staff	Support electronic storage, backup and access controls
HNS Secretary General	Approves the records and documentation control policy
GFDC delivery team	Drafts and advises

How it is measured

Indicator	Target	Evidence
Finance records meet the source-document and supporting-evidence standards	Sampled transactions with complete supporting documents	Source-document and supporting-evidence standards checklist (FMP061)
Finance records are filed and indexed so they can be retrieved on request	Sampled records retrieved within the target time	Finance document filing index and audit-trail log (FMP063)
Finance records are retained and disposed per the retention schedule	Records held for the required period and disposed under control	Finance records retention schedule (FMP060)
Electronic finance records are stored with controlled access and backup	Electronic records under access control and backed up	Electronic finance records, storage and access control register (FMP062)

Tools

5 of 5 ready to download.

FMP059 Records, Documentation and Filing Controls manual module Template DOCX
FMP060 Finance records retention schedule Template XLSX
FMP061 Source-document and supporting-evidence standards checklist Template DOCX
FMP062 Electronic finance records, storage and access control register Template XLSX
FMP063 Finance document filing index and audit-trail log Template XLSX

Standards

COSO Internal Control - Integrated Framework
HNS finance manual, accounting policies and close procedures
HNS record retention and document management policies
IFRC financial reporting and accountability framework for National Societies
ISO 15489 Records Management principles

Describe the problem, not the service

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

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