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Fiscal Non-Profit Administration Table of Contents

PREFACE

I. ORGANIZATION OF THE NON-PROFIT AGENCY

A. INCORPORATION

B. BOARD OF DIRECTORS

C. CONFLICT OF INTEREST

D. TAX EXEMPT STATUS

E. EMPLOYER IDENTIFICATION NUMBER

II. BUDGET AND MANAGEMENT

A. BUDGET

B. FUND-RAISING ACTIVITIES

C. PROCUREMENT

D. TRAVEL POLICIES AND PROCEDURES

E. INSURANCE

F. FRAUD/MISUSE OF FUNDS

G. Whistle-Blower Protection

H. Records Retention

III. PERSONNEL

A. PERSONNEL POLICIES AND PROCEDURES

B. EMPLOYEE VERSUS INDEPENDENT CONTRACTOR

C. EMPLOYEE WITHHOLDING ALLOWANCES

IV. ACCOUNTING

A. FEDERAL AND STATE TAX FILING REQUIREMENTS

B. SALES AND USE TAXES

C. ALLOWABLE COSTS

D. COST-SHARING AND MATCHING REQUIREMENTS

E. INTERNAL CONTROL SYSTEM

F. BANK ACCOUNTS

G. PETTY CASH FUND

H. PROGRAM INCOME

I. PROPERTY MANAGEMENT

V. CONTRACTING

A. SUBRECIPIENT RELATIONSHIPS

VI. AUDIT

A. SELECTION OF AN AUDITOR

B. AUDIT AND REPORTING REQUIREMENTSState Grants Compliance Reporting: $500,000 or more

State Grants Compliance Reporting: at least $25,000 but less than $500,000

State Grants Compliance Reporting: Less than $25,000

VII. SAMPLE CHART OF ACCOUNTS

GLOSSARY

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