Services · Foundational

Donor Reporting and Grant Close-Out Procedures

GMM05

Covers donor financial reporting calendar, report preparation, review, reconciliation to accounting records, final reporting and close-out documentation.

What changes

More timely and accurate donor reports, better close-out discipline and reduced risk of questioned or unsupported costs.

What you get

Donor financial reporting calendar and tracker GMM014
Donor financial report template with reconciliation to the ledger GMM015
Grant close-out checklist and final report pack GMM016
Unspent funds and final reconciliation memo GMM017

What has to come first

GMM01Grant Lifecycle and Compliance Manual Recommended

The grant lifecycle and compliance manual sets the reporting calendar and close-out obligations this module operates
GMM03Grant Set-Up, Coding and Financial Tracking Procedures Recommended

Grant coding and the financial tracker supply the figures donor reports and the final reconciliation are built from
GMM02Grant Budgeting and Budget Revision Procedures Recommended

The approved grant budget is the basis each donor report reports actuals 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 donor reporting integrity and grant close-out
Grants and fundraising team	Hold donor agreements, reporting templates and deadlines
Programme managers	Confirm activity completion and provide narrative for reporting and close-out
Finance officers	Prepare reports, reconcile to the ledger and compile the close-out file
GFDC delivery team	Drafts the calendar, report template, close-out checklist and reconciliation memo and advises
Internal and external auditors and donors	Rely on donor reports and close-out documentation

How it is measured

Indicator	Target	Evidence
Donor financial reports submitted on or before the deadline	100% of reporting deadlines met	Donor reporting calendar and tracker; submission acknowledgements
Donor reports reconciled to the accounting records before submission	100% reconciled, variances explained	Reconciliation panel attached to each report (GMM015)
Grants formally closed out within the donor deadline after project end	Within 90 days of project end	Signed grant close-out checklist (GMM016)
Unspent funds and final balances cleared at close-out	100% of closed grants with a final reconciliation memo	Unspent funds and final reconciliation memo (GMM017); refund or carry-forward record

Tools

4 of 4 ready to download.

GMM014 Donor financial reporting calendar and tracker Template XLSX
GMM015 Donor financial report template with reconciliation to the ledger Template DOCX
GMM016 Grant close-out checklist and final report pack Template DOCX
GMM017 Unspent funds and final reconciliation memo Template DOCX

Standards

COSO Internal Control - Integrated Framework
HNS finance manual, accounting policies and close procedures
Donor agreements and reporting requirements
IFRC financial reporting and accountability framework for National Societies
IPSAS 23 - Revenue from Non-Exchange Transactions (grants, donations and donor funding)

Request this service

The form arrives with GMM05 filled in. You can change it, and you do not have to be sure.

Request GMM05

Code: GMM05
Tier: Foundational
Outcome area: 3 · Internal controls, policies, procedures and process effectiveness
Deliverables: 4
Tools: 4 of 4

Comes before

1 service names this one as a prerequisite.

GMM06Grant File and Audit Evidence Management Procedures

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