Services · Foundational

Grant File and Audit Evidence Management Procedures

GMM06

Defines grant file structure, required supporting documentation, document retention, audit evidence packs and ownership of grant records.

What changes

Improved donor-audit readiness, better access to supporting records and reduced risk of missing grant documentation.

What you get

Grant file structure and document checklist GMM018
Grant document retention and ownership schedule GMM019
Audit evidence pack and document request index GMM020
Grant file completeness and audit-readiness review checklist GMM021

What has to come first

GMM01Grant Lifecycle and Compliance Manual Recommended

The grant lifecycle and compliance manual sets the documentation and retention obligations this module organizes
GMM03Grant Set-Up, Coding and Financial Tracking Procedures Recommended

Grant coding and the financial tracker identify the transactions whose supporting documents the grant file must hold
GMM05Donor Reporting and Grant Close-Out Procedures Recommended

The close-out file feeds the final, archived grant file and retention schedule

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 grant records integrity and audit readiness
Grants and fundraising team	Hold donor agreements, correspondence and reporting records
Finance officers	Maintain grant files, file supporting documents and assemble evidence packs
Programme managers	Provide activity, monitoring and procurement records for the file
GFDC delivery team	Drafts the file structure, retention schedule, evidence index and review checklist and advises
Internal and external auditors and donors	Rely on grant files and audit evidence packs

How it is measured

Indicator	Target	Evidence
Grant files complete against the document checklist	100% of active grants with a complete file index	Grant file completeness review (GMM021)
Requested supporting documents retrievable within the agreed service standard	Within 2 working days of request	Audit document request log; audit evidence pack and index (GMM020)
Grant records retained for the donor and statutory retention period	100% of closed grants retained per the schedule	Document retention and ownership schedule (GMM019); archive log
Audit evidence packs prepared ahead of each donor or external audit	Pack ready before audit fieldwork start	Audit evidence pack (GMM020); audit correspondence

Tools

4 of 4 ready to download.

GMM018 Grant file structure and document checklist Template DOCX
GMM019 Grant document retention and ownership schedule Template DOCX
GMM020 Audit evidence pack and document request index Template DOCX
GMM021 Grant file completeness and audit-readiness review checklist Template DOCX

Standards

COSO Internal Control - Integrated Framework
ISA - International Standards on Auditing
HNS finance manual, accounting policies and close procedures
Donor agreements and reporting requirements
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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