Services · Diagnostic

General Ledger and Trial Balance Analysis

GLA

Performs diagnostic review of the general ledger and trial balance, including account classifications, unusual balances, reconciliations, mapping to financial statements and data integrity checks.

What changes

Financial data integrity improves; posting and classification errors are identified; reconciliations and audit readiness improve; financial statements are based on cleaner ledgers.

What you get

Risk-based sampling plan and transaction testing workpaper GLA002
Control account reconciliation workbook with exception log GLA003
Variance and trend analysis workbook GLA004
General Ledger and Trial Balance analysis report with recommended adjusting entries and management action plan GLA005

What has to come first

COAChart of accounts analysis and review Recommended

A reviewed chart of accounts underpins the classification checks
NAHNeeds Assessment Report - National Head Quarters or NABNeeds Assessment Report - Branch/District Recommended

Needs assessment findings point the analysis at known ledger and reporting weaknesses

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	Receives the report; endorses the action plan
HNS Finance Director / CFO	Process owner; approves adjustments
Finance unit managers	Reconciliation owners; validation of findings
Finance department staff	Walkthroughs, queries, corrective postings
ERP administrator	Extracts, module mapping checks
Program and operations managers	Context for project and donor balances
GFDC delivery team	Performs the analysis and advises

How it is measured

Indicator	Target	Evidence
Complete GL and TB extracted and arithmetically verified for all entities in scope	100% of active accounts captured; TB balanced	Extraction and completeness checks in GLA001
Transactions tested per the risk-based sampling plan	100% of sampled items tested and documented; extensions recorded where thresholds were breached	GLA002 testing workpaper
Control accounts reconciled and exceptions dispositioned	100% of control accounts reconciled; exceptions cleared or escalated within 4 weeks of the report	GLA003 exception log
Analysis report and adjusting entries approved by HNS management within target time of fieldwork end	4 weeks	Approved GLA005 report and posted entries

Tools

6 of 6 ready to download.

GLA001 General Ledger Analysis Tool XLSX
TBA001 Trial Balance Input XLSX
GLA002 Risk-based sampling plan and transaction testing workpaper Template DOCX
GLA003 Control account reconciliation workbook with exception log Template XLSX
GLA004 Variance and trend analysis workbook Template XLSX
GLA005 General Ledger and Trial Balance analysis report with management action plan Template DOCX

Standards

COSO Internal Control - Integrated Framework
IFRS / GAAP accounting standards
GFDC Operational Framework (intake, triage, service workflow)
INPAS reporting standards for non-profit organizations
HNS finance manual, accounting policies and close procedures
ERP configuration documentation and vendor manuals
Donor agreements and reporting requirements
External audit management letters and prior year adjustments
HNS chart of accounts and cost centre structure

Request this service

The form arrives with GLA filled in. You can change it, and you do not have to be sure.

Request GLA

Code: GLA
Tier: Diagnostic
Outcome area: 4 · Finance operations, reporting, systems and audit readiness
Deliverables: 4
Tools: 6 of 6

Comes before

1 service names this one as a prerequisite.

FSCCompilation of Financial statements in accordance with GAAP

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What do I need?

Describe the problem, not the service

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

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