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Internal Financial Controls Development
Taxonomy Code: TP-2100.2200-330
Programs that help nonprofit organizations, small businesses and other groups establish and maintain a system of internal accounting and administrative control that provides for the segregation of duties to protect organization assets; limits access to assets to authorized personnel who require such access to perform their assigned duties; and includes an authorization and record keeping system that provides effective accounting controls over assets, liabilities, revenues and expenditures. The plan should include an effective internal review process and procedures for handling cash receipts; cash disbursements; petty cash; payroll; grants, gifts and bequests; donated materials; and fixed assets.