Checklist for a small NGO

Mikoko Development Foundation | MDF HQ/Chapter/Group Internal audit review checklist 1

COMPLIANCE MANUAL

© Mikoko Development Foundation 2021


MDF Internal Audit Review Checklist

Available at www.mikoko.or.tz/

A. General

Ref Checklist Item Y/N N/A

Notes

A1 Does the organisation have an up-to-date MDF HQ/Chapter/Group which shows the staffing and committee structure?

If not, they should describe the staff and Board set-up to help you draft an organogram.

(Refer to MDF Chapter/Group Organization Structure)

A2 How many staff and/or Board of Directors are involved in financial administration for the organisation?

It is useful to note the job titles and approx. how many hours they spend on finance admin work.

A3 Have any of the staff received finance-related training and/or possess accountancy qualifications?

Note details of qualifications/duration of training.

A4 Does the organisation have a Finance Manual – i.e. written down procedures which cover financial rules, routines and processes?

If yes, who has access to the manual?

Try to get sight of the manual or other written procedures to establish how recently it was written/updated.

A5 Does the organisation use a computer to store its accounting records? If yes, which program(s)?

Does the organisation use a computer to produce financial reports? If yes, which program(s)?

A6 What are the MDF HQ/Chapter/Group’s main sources of income?

A7 What financial trends are apparent (e.g. funding growing or drying up)?

http://www.mikoko.or.tz/


B. Budgeting and Planning

Ref Checklist Item Y/N

N/A Notes

B1 Which of the following budgets does the MDF HQ/Chapter/Group have:

- project budgets? (e.g. those relating to one activity or

donor-funded project)

- core costs (administration/overheads) budget

- organisation-wide budgets (i.e. consolidating all activities)?

- cash budgets or cash flow forecast?

- Others? [specify]

Try to get copies or sight of the most recent budgets available, noting the period they refer to.

B2 What is the process used to produce the MDF HQ/Chapter/Group’s budgets?

Find out who is involved, when they are produced, what

method is used. Is there a link to the MDF HQ/Chapter/Group’s mission and objectives?

B3 Is the MDF HQ/Chapter/Group ’s annual budget formally approved by the Board and entered in the minutes?

Are significant changes to the budget approved by the Board?

This could be verified by sight of the Minutes book.



Notes

C1 Which of the following basic accounting records does the MDF HQ/Chapter/Group keep:

- Cashbook?

- Analysed cashbook?

- Petty cash book?

- A file of invoices/receipts for all expenditures?

- A file of receipts/vouchers for incoming funds?

- A file of bank statements for each bank account held?

- A fixed assets register?

C2 Which of the following additional accounting records does the MDF HQ/Chapter/Group keep:

- Payroll records?

- General ledger/nominal ledger?

- Journal book?

- Accounts Payable/Purchase Ledger?

- Accounts Receivable/Sales Ledger?

- Others:

C3 How recently were the books updated?

- within the last 7 days?



- more than 30 days ago?

- more than 60 days ago?

C4 Were the accounting records available for your inspection?

If not, why?

C5 Is the MDF HQ/Chapter/Group aware of and complying with the accounting requirements of:

- the MDF HQ/Chapter/Group’s governing document?

- Statutory regulations?

C6 Are the annual financial statements formally approved by Board members at an annual general meeting?

This could be verified by sight of the Minutes book

C7 If relevant, what arrangements are made for accounting for and managing foreign exchange?


C. Accounting Records

D. Internal Controls

Ref Checklist Item Y/N

N/A Notes

D1 Which of the following policy and procedures are written down:

- Delegation of authority (i.e. who signs what on behalf of the organisation and within what limits – cheques, purchase orders, leases, contracts, etc.)

- Cash handling and banking?

- Procurement and payment (i.e. how to order/purchase goods and services)

- Use and control of vehicles

Are these communicated to all staff and Board of Directors?

D2 Is there any segregation of tasks to provide automatic ‘double check’?

Need to establish whether the financial admin tasks are shared by staff or concentrated in the hands of one or two people.

D3 Which of the following controls over incoming funds are followed:

- Numbered duplicate receipts issued for all incoming cash and cheques?

- Cash received and counted in the presence of more than one person?

- Cash coming in and petty cash floats kept separate at all times?

- Incoming receipts banked promptly and regularly? (at

least weekly)?

- All incoming money banked and no amounts held over

for petty cash “feeding”?

Variations should be explained

D4 What controls are in place over receipt books issued by the MDF HQ/Chapter/Group?

For example, numbered duplicate books signed for and checked.

D5 What precautions are taken to ensure that cash, cheque books and other valuables held on the premises are safeguarded?

Are keys of safe or cash box signed for?

Is insurance held to cover contents of safe or cash box?


D. Internal Controls (cont.)

D. Internal Controls (Continued)

Ref Checklist Item Y/N Notes


Notes

D6 Which of the following controls over purchases are followed:

- Supporting documentation held for all items of expenditure (i.e. invoices, vouchers, receipts)?

- All expenditure properly authorised on a Payment Voucher?

- Invoices checked against orders made?

- Records kept of orders placed but not carried out?

- The quality and quantity of goods supplied checked against orders made?

- Payments only made against original invoices (i.e. not

on monthly statements or photocopies)?

- Regular stock-taking undertaken?

D7 Which of the following controls over payments by cheque are followed:

- Conditions set down in the governing document about who can sign cheques complied with?

- At least 2 signatories on the bank mandate?

- Cheques and never signed in blank?

- A nominated signatory may not sign a cheque made payable to themselves?

- All cheque expenditure is recorded in the cashbook

and noted with the relevant cheque number?

- Cheque stubs completed at time of payment?

- Cheques signed only with proper documentary evidence of the nature of the payment?

D8 Which of the following controls over payments by petty cash are followed:

- Every effort made to minimise cash payments?

- All payments by cash made from a cash float?

- The cash float drawn from the bank and not from incoming money?

- All petty cash payments have supporting documentation?

- Supporting documentation authorised by someone other than the cashier or claimant?

- Amounts of claim entered on a petty cash voucher?

- All payments noted in a petty cash book?

- All topping up withdrawals from bank noted in the petty

cash book?

- Regular checks made of petty cash records by

someone other than the cashier?


N/A

D9 Which of the following controls over the MDF HQ/Chapter/Group’s bank accounts are complied with:

- All bank accounts held in the name of the MDF

HQ/Chapter/Group, not individuals?

- Instructions to open or close accounts properly authorised and / or reported to Board of Directors?

- Secure records held for all bank accounts?

- Regular bank reconciliations carried out?

- Bank statements regularly inspected by the Board of Directors?

D10 Which of the following checks on accounting records are made:

- Cross checks made between bank statements and income and expenditure records to ensure no discrepancies between records?

- Checks made by someone other than the original recording officer (e.g. Internal Auditor)?

- Any restrictions placed on donated income identified

and observed?

D11 If the MDF HQ/Chapter/Group has paid employees:

- Are personnel records kept and held separately from wages records?

- Are salary levels properly authorised and recorded?

- Are checks made to verify existence of employees?

- Are cash payments for wages and salaries avoided whenever possible?

- If cash payments made, are they paid out by someone

other than the payroll clerk and signed for?

- Are staff employed under a proper contract of

employment?

- Is compliance with statutory tax regulations ensured?

D12 If the MDF HQ/Chapter/Group owns fixed assets (vehicles, office equipment, buildings, etc.):

- Is an Assets Register/inventory held and updated

regularly?

- Are assets checked regularly to ensure that they are still in good repair and in the proper location?

- Has insurance cover been considered?

- Is the use of fixed assets reviewed annually to ensure they are put to best use and serving the MDF HQ/Chapter/Group’s interest?

- Are vehicles fitted with appropriate security and kept in a safe place overnight?

- Are buildings properly safeguarded?


E. Financial Reporting and Monitoring


Notes

E1 Does the MDF HQ/Chapter/Group produce financial statements (including a Balance Sheet and Profit & Loss or Income & Expenditure account)? If yes:

- How often?

- Period covered by the most recent statements?

- Who receives copies of the financial statements?

Obtain copies of the latest set of statements if available.

E2 Are the annual financial statements subjected to an independent audit by a qualified professional?

If yes:

- When was the last external audit conducted and by whom?

- Was the audit report qualified or unqualified?

Obtain a copy of the latest audited statements if available

E3 Does the MDF HQ/Chapter/Group produce periodic reports for MANAGERS which compare performance against budgets?

If yes:

- How often?

- Period covered by the most recent report?

- Who prepares the reports?

- Who receives copies of the reports?

Obtain copies of the latest budget comparison reports if available.

E4 Does the MDF HQ/Chapter/Group produce periodic reports for DONORS which compare performance against budgets? If yes:

- which donors?

- how often?

- who prepares the reports?


MIKOKO CAMPS PUBLIC HEALTH AND SAFETY


Youth/Adult Camp Site Inspection Checklist

Standards For Youth/Adult Camp Sites

Good Fair Bad

1. Caretaker / Matron / Patron.

There must be a Caretaker / Matron / Patron to see that the camp is maintained

properly as required by the Child Protection Policy and Safe From Harm Procedures.

2. Light, Heat, Ventilation.

Rooms used for living, dining, cooking or sleeping and toilet and bath buildings must

have proper lighting and ventilation with insect screening on windows and outside

doors. Adequate ventilation and temperature must be provided in sleeping quarters,

toilets and in bath buildings when occupied.

3. Beds and Sleeping Areas.

Suitable and separate beds must be provided for all campers. The rooms or areas

used for sleeping purposes for more than one person shall be maintained with a floor

area of not less than 50 square feet for each occupant & a minimum average ceiling

height of not less than 7 feet. There should be proper air circulation and no

undesirable odours in sleeping quarters.

4. Toilets, Lavatories and Showers.

An adequate number of toilets must be provided for employees. At least one shower

and one lavatory with cold and or hot running water and one toilet must be provided

for each sex for each 10 youth/adults. Lavatories shall be located adjacent to the

toilet facilities. Any growth of mould within the fabric of the building is undesirable. If

such facilities are to be used by males and females, each WC must be contained in a

separate room, which is lockable from the inside. There should be proper air

circulation and no undesirable odours in bath, showers etc

5. Drinking Water.

Fresh and pure drinking water must be supplied at convenient locations. At least one

drinking water fountain must be provided for each 10 youth/adults. An annual regular

water test may be required. On site Monthly testing and recording of drinking water

chorine residual, These should in compliance with Section 7 of Anguilla Building Code.

6. Kitchen Facilities.

Kitchen sinks must be supplied with cold and or hot running water. Shelves are

required for equipment /food storage above the floor. Sufficient cold storage facilities

(e.g. cold rooms, fridges, freezers) for the separate storage of raw and cooked

products must be provided. The layout and design of tables, equipment should allow

access for effective cleaning and/or disinfection. In addition the wall areas directly

behind cookers should have a durable surface finish, such as stainless steel, to allow

vigorous cleaning. Design & construction of food preparation rooms must avoid the

build-up of excessive temperatures & must be capable of keeping food at suitable

temperatures. (Hot foods Hot 60 C Cold Foods Cold 4 C).First In First Out (FIFO) must be

practice in storage areas

7. Food Handlers.

All food handlers must have a certificate of health or valid food handlers’ permit.

Food employees shall wear hair restraints such as hats, hair coverings or nets, beard

restraints. Keep as clean as reasonably practicable all parts of his person, clothing or

overalls refrain from spitting and smoking; After using the toilet wash his hands with

soap before resumption of his duties to prevent food borne disease transmission. Food

handlers must prepare food above ground at all times. Food employees may not

care for or handle animals that may be present such as patrol dogs, support animals,

or have pets such as cats on premises.

8. Dining Areas.

The Buildings/Camp Structure must have proper lighting and ventilation with insect

screening on windows and outside doors. The building or structure must protect

campers from the elements rain, dust dampness and is recommended to be smoke

free. (Control of Flies). Floors, walls, ceilings, and woodwork / tables must be made of


hard, smooth, impervious washable finish material that facilitate easy cleaning and or

disinfection. Water must be supplied at convenient locations for hand washing and

washing up utensils. At least one lavatory basin with running water must be provided

for each 10 campers The serving of food must be done in an orderly manner, if buffet

style campers should line up in an orderly manner. There should be persons serving the

food on the buffet line, campers should not serve their own food so as to prevent

contamination.

9. Sanitation/ Garbage Bins/ Solid Waste Disposal.

All toilet and bathrooms, kitchen and mess halls, sleeping and living rooms, and beds

and bedding must be kept clean and sanitary. Closed garbage and waste

containers must be provided and must be emptied as often as necessary. The entire

camp area must be kept clean and well drained and free from trash and garbage to

prevent attracting vectors. These should in compliance with Section 10 of Anguilla

Building Code.

10. Laundry Facilities/Areas.

Laundry areas must have proper lighting & ventilation, with proper emergency exits.

All washing machines where provided should not be located in food rooms so as to

minimize the risk of food contamination. This is particularly relevant where soiled

materials may have to be washed. There must be separate areas, shelves or

containers for dirty & clean linen. The wastewater generated from laundry activities

should not cause dampness or stagnant water that may encourage vector breeding.

11. Location with Respect to Livestock/Pest Control.

Employee housing/camp shall be maintained not less than 100 feet from barns, pens,

or similar quarters of livestock or poultry. In addition the must be a pest control plan to

prevent transmission of vector borne diseases.

12. Drainage/ Sewage / Waste Water Disposal.

The premises shall be free from depressions in which water can stand. Natural

sinkholes, pools, swamps or other surface collectors of water within 200 feet of the

periphery of employee housing/camp shall be either drained or filled to remove the

surface water. The septic tanks, package plants and or grease traps should cause no

pollution of ground or coastal waters or facilitate vector breeding. These should in

compliance with Section 8 of Anguilla Building Code.

13. Liquefied Petroleum/Natural Gas Restriction.

No liquefied petroleum (LPG/LNG) gas tanks or cylinders shall be maintained within a

individual campsite/accommodation, nor be within 5 feet of a source of ignition, nor

be less than 5 feet from any housing/camp building opening or property line. All

LPG/LNG tanks will be secured against Tropical Storms and Hurricanes.

14. Emergency Exits.

All exists for all buildings or portions thereof in employee housing/camp shall be

maintained clear and unobstructed at all times and meet Building Code

requirements.

15. Safety, Fire Extinguishers, Protective Gear.

Prevention of accidents and injuries of diverse nature in the housing/camp

environment and on site. All electrical outlets, panels must be properly protected.

There must be adequate safety plans, adequate fire extinguishers; signs- go slow-

caution and protective gear (hard hats, gloves, shoes) for campers & first aid kits

thorough the camp area. These should in compliance with Section 5 of Anguilla

Building Code.

16. Disaster Plans.

There must a detailed disaster plan provided to the Government of Anguilla

Department of Disaster Management documenting procedures to protect campers in

the event of any disaster event as defined in the Disaster Act 2007. There should be

regular fire safety drills/ hurricane drills/ disaster drills. The Housed Employees, Migrant

Worker or Man Camp Disaster Plan is separate from the required Project or

Development Disaster Plan and Ongoing Operations or Property Disaster Plan


17. Evacuation Plan.

There must a detailed evacuation plan to facilitate removal from the island of

campers in the event of a hurricane or other life threatening disaster. This can be

inclusive in the Housed Employees, Migrant Worker or Man Camp Disaster Plan

18. Communicable Diseases/ Nurse / Medical History.

Regular medical checks and reporting/ recording of all signs and symptoms of

communicable illness to the Health Authority is required. Close contact and crowded

environmental conditions are ideals for the spread of communicable diseases as well

as parasitic infections, intestinal diseases and respiratory infections (bedbugs, scabies,

round worms, tapeworms, Tuberculosis influenza).

There must be a medical nurse on site with medical history and records for each

employee. There must be a medical station maintained on site staffed at all times via

on site staff or an on call medical nurse or doctor after hours.

19. Employee Responsibility.

Each employee and occupant of a labour camp shall help take care of the camp

and keep it clean.

In addition they must report any signs of illness immediately to the caretaker or nurse.

COMMENTS ON AGREED MODIFIED PROVISIONS FOR CULTURE AND CUSTOMS

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COMMENTS ON DEFICIENCY AND ACTIONS REQUIRED / TAKEN

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Director Public Health & Environment ______________________________ Date _______________________

Manager Public Heath ________________________________________ Date _______________________

Real Estate Manager _____________________________________________ Date _______________________


More Information Download Anguilla Building Code at http://mikoko.or.tz/education.html

http://mikoko.or.tz/education.html

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Checklist for a small NGO