Nonprofit Financial Internal Controls Checklist [FREE PDF]
This nonprofit financial internal controls checklist ensures compliance with AICPA Nonprofit Audit Standards requirements. Finance Director / Auditors use this checklist to document compliance, identify deficiencies, and maintain regulatory standing.
- Industry: Nonprofit
- Frequency: Annually
- Estimated Time: 2-3 hours
- Role: Finance Director / Auditor
- Total Items: 21
- Compliance: AICPA Nonprofit Audit Standards, OMB Uniform Guidance 2 CFR 200, IRS Exempt Organization Tax Compliance, State Attorney General Charitable Registration
Pre-Inspection Documentation
Verify records, permits, and prior findings before beginning inspection.
- All required permits and registrations current and available?
- Prior violation corrective actions verified as complete?
- Emergency response plan current and distributed?
- Required inspection records from prior periods complete?
Operational Compliance
Verify day-to-day operational compliance with regulatory requirements.
- All required operational procedures being followed?
- Required monitoring and sampling up to date?
- All permitted limits (discharge, emissions, etc.) currently being met?
- Logbooks and operational records current and complete?
- All personnel current on required regulatory training?
Equipment and Systems Condition
Inspect treatment, containment, and monitoring equipment.
- All required treatment and control equipment operational?
- Alarms and automatic shutoffs functional?
- Secondary containment structures intact and free of defects?
- Monitoring equipment calibrated and within calibration date?
Recordkeeping and Reporting
Verify recordkeeping meets regulatory requirements.
- All required records maintained and legible?
- Required regulatory reports submitted on schedule?
- Electronic records backed up and accessible?
- Recordkeeping findings and gaps
Findings and Closeout
Document inspection findings and corrective action plans.
- Any regulatory violations or deficiencies identified?
- Corrective actions documented with responsible party and due date?
- Photo documentation of findings?
- Inspector findings and recommendations
Related Nonprofit Checklists
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Related Financial Management Checklists
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Why Use This Nonprofit Financial Internal Controls Checklist [FREE PDF]?
This nonprofit financial internal controls checklist [free pdf] helps nonprofit teams maintain compliance and operational excellence. Designed for finance director / auditor professionals, this checklist covers 21 critical inspection points across 5 sections. Recommended frequency: annually.
Ensures compliance with AICPA Nonprofit Audit Standards, OMB Uniform Guidance 2 CFR 200, IRS Exempt Organization Tax Compliance, State Attorney General Charitable Registration. Regulatory-aligned for audit readiness and inspection documentation.
Frequently Asked Questions
What does the Nonprofit Financial Internal Controls Checklist [FREE PDF] cover?
This checklist covers 21 inspection items across 5 sections: Pre-Inspection Documentation, Operational Compliance, Equipment and Systems Condition, Recordkeeping and Reporting, Findings and Closeout. It is designed for nonprofit operations and compliance.
How often should this checklist be completed?
This checklist should be completed annually. Each completion takes approximately 2-3 hours.
Who should use this Nonprofit Financial Internal Controls Checklist [FREE PDF]?
This checklist is designed for Finance Director / Auditor professionals in the nonprofit industry. It can be used for self-assessments, team audits, and regulatory compliance documentation.
Can I download this checklist as a PDF?
Yes, this checklist is available as a free PDF download. You can also use it digitally in the POPProbe mobile app for real-time data capture, photo documentation, and automatic reporting.