A Z↝ Fr. Santhosh Varghese MSFS AN ESSENTIAL FINANCIAL AND FCRA COMPLIANCE CHECKLIST For Administrators, Bursars and Economers Edited and compiled by

FINANCIAL & FCRA COMPLIANCE CHECKLIST 2 | Page SECTION GUIDE A B C D E F G H I J K L M N O P Q R S T U VAnnual General Meeting Bank Accounts Cash Donations & Donors Executive/Governing Body FCRA Registration General Body Human Resources Income Tax Journal & Closing Entries Key Documents Legal & Statutory Register Meetings Notices & Changes Original Documents Projects Quotations & Procurement Registers Society Registrar Compliance TDS & Taxes Utilisation of FCRA Vehicles & Assets

FINANCIAL & FCRA COMPLIANCE CHECKLIST 3 | Page W X Y Z Works & Construction Cross Verification Year-End Audit Zero-Pendency Review

FINANCIAL & FCRA COMPLIANCE CHECKLIST 4 | Page A – Annual General Meeting No. Checklist item Soci ety FC RA Remarks AGM conducted as prescribed in Rules & Regulations Proper AGM notice issued (15 Days in Advance) Agenda to be sent along with the Notice Attendance register to be signed Previous AGM minutes confirmed Annual activity report presented Audited accounts presented Auditor appointed/reappointed Annual budget discussed & approved Major projects and programmes approved & ratified Governing Body membership confirmed AGM minutes signed by Chairperson/Secretary AGM records permanently preserved 1 2 3 4 5 6 7 8 9 10 11 12 13 ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐

FINANCIAL & FCRA COMPLIANCE CHECKLIST 5 | Page Accounts No. Checklist item Soci ety FC RA Remarks 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Separate books maintained for domestic and FCRA transactions Cash Book updated Bank Book updated General Ledger updated Journal maintained Trial Balance prepared Receipts & Payments Account prepared Income & Expenditure Account prepared Balance Sheet prepared Schedules to accounts prepared Project-wise accounts maintained Centre/unit-wise accounts maintained Donor-wise FCRA ledger maintained Purpose-wise FCRA ledger maintained Administrative expenses separately identified ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐

FINANCIAL & FCRA COMPLIANCE CHECKLIST 6 | Page B – Bank Accounts No. Checklist item Soci ety FC RA Remarks 1 2 3 4 5 6 7 8 9 10 11 12 Society's domestic bank accounts reconciled monthly SBI NDMB designated FCRA receipt account maintained No domestic receipt credited to FCRA account No foreign contribution credited to domestic account Approved utilization accounts separately maintained Monthly Bank Reconciliation Statement prepared Bank statements downloaded and filed Bank confirmations obtained for annual audit Interest credited verified FCRA interest treated as foreign contribution Fixed deposits reconciled with bank certificates Authorized signatories current and properly approved ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐

FINANCIAL & FCRA COMPLIANCE CHECKLIST 7 | Page C – Cash No. Checklist item D – Donations & Donors No. Checklist item Soci ety ☐ ☐ ☐ ☐ Soci ety FC RA ☐ ☐ ☐ ☐ FC RA Remarks Remarks 1 2 3 4 5 6 7 8 1 2 3 4 5 Domestic donation register maintained FCRA donor register maintained separately Donor name and address available Donor country recorded for FC Donor agreement/sanction letter preserved Cash transactions minimized Cash balance physically verified Cash Book matches physical cash Cash payment supported by original voucher Receipt vouchers sequentially numbered Payment vouchers sequentially numbered Advance register maintained Advances settled promptly ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐

FINANCIAL & FCRA COMPLIANCE CHECKLIST 8 | Page No. Checklist item E – Executive/Governing Body No. Checklist item Soci ety ☐ ☐ Soci ety FC RA ☐ ☐ FC RA Remarks Remarks 1 2 3 4 5 6 6 7 8 9 10 11 Updated Governing Bodyregister Names, addresses and occupations maintained Election/appointment resolutions preserved Specimen signatures maintained Changes reported to Registrar where required Changes reported under FCRA where applicablePurpose of donation clearly documented Receipt issued Donation reconciled with bank credit FIRC/SWIFT/remittance advice preserved Donor correspondence preserved Foreign source status verified before accepting FC ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐

FINANCIAL & FCRA COMPLIANCE CHECKLIST 9 | Page No. Checklist item F – FCRA Registration No. Checklist item Soci ety Soci ety FC RA FC RA Remarks Remarks 7 8 1 2 3 4 5 6 7 8 9 Conflict-of-interest declaration obtained Related-party transactions reviewed Original/current FCRA registration certificate available Registration number verified Registration validity/renewal date monitored Society name exactly matches FCRA records Registered address matches FCRA records FCRA bank details match portal records Key functionaries details updated FC-6 applications/notifications made wherever applicable FCRA portal login and registered email/mobile functional ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐

FINANCIAL & FCRA COMPLIANCE CHECKLIST 10 | Page G – General Body No. Checklist item H – Human Resources No. Checklist item Soci ety ☐ ☐ Soci ety FC RA ☐ ☐ FC RA Remarks Remarks 1 2 3 4 5 1 2 3 4 5 6 7 Appointment letter for every employee Employee personal file Attendance register Salary register Salary payment through bank wherever possible Employee contracts/current remuneration approved TDS on salary checked General Body membershipregister Admission/removal of members properly recorded Membership fee records maintained, where applicable General Body meetings held as prescribed Attendance and minutes maintained ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐

FINANCIAL & FCRA COMPLIANCE CHECKLIST 11 | Page No. I – Income Tax No. Checklist item Checklist item Soci etySoci ety ☐ ☐ ☐ ☐ ☐ ☐ ☐ FC RAFC RA ☐ ☐ ☐ ☐ ☐ ☐ ☐ Remarks Remarks 8 9 1 2 3 4 5 6 7 8 9 10 PF/ESI/professional tax checked where applicable Staff paid from FCRA identified project-wise Salary allocation between domestic/FCRA supported PAN valid and available TAN available where TDS applicable 12AB registration validity checked 80G registration validity checked, where applicable Income-tax return filed Audit report filed where applicable Form 10B/10BB applicability checked Accumulation/set-apart provisions reviewed where applicable Income application reviewed against charitable objects ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐

FINANCIAL & FCRA COMPLIANCE CHECKLIST 12 | Page J – Journal & Closing Entries No. Checklist item K – Key Documents No. Checklist itemSoci ety ☐ ☐ ☐ ☐ ☐ ☐ ☐Soci ety ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐FC RA ☐ ☐ ☐ ☐ ☐ ☐ ☐FC RA ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ Remarks Remarks 1 2 3 4 5 6 7 1 2 3 4 5 6 7 8 Year-end provisions recorded Depreciation entries passed Outstanding liabilities identified Advances reviewed Prepaid expenses adjusted Bank interest reconciled Fixed assets capitalized Society Registration Certificate Memorandum of Association Rules & Regulations/Bye-laws Latest amended Rules certified PAN/TAN 12AB/80G certificates FCRA certificate NITI Aayog/DARPAN registration & Updation

FINANCIAL & FCRA COMPLIANCE CHECKLIST 13 | Page No. M – Meetings No. Checklist item Checklist item L – Legal & Statutory Register No. Checklist itemSoci ety ☐ ☐Soci ety ☐ ☐ ☐ ☐ ☐ Soci etyFC RA ☐ ☐FC RA ☐ ☐ ☐ ☐ ☐ FC RA Remarks Remarks Remarks 1 2 3 4 5 1 2 3 4 5 9 10 Land/title/lease documents Important licences/NOCs Governing Body meetingsregularly conducted Notice and agenda preserved Quorum verified Attendance signed Resolution numbers sequentialStatutory compliance filemaintained Court/legal notices separately filed Agreements legally vetted for major works Property documents safely preserved Insurance policies current ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐

FINANCIAL & FCRA COMPLIANCE CHECKLIST 14 | Page No. Checklist item N – Notices & Changes No. Checklist item Soci ety ☐ ☐ Soci ety ☐ ☐ ☐ FC RA ☐ ☐ FC RA ☐ ☐ ☐ Remarks Remarks 6 7 8 9 1 2 3 4 5 10 Change of registered officereported Change in Governing Bodyreported Change in Rules/Constitution properly approved Amended Rules filed with Registrar within applicable time FCRA changes submitted in appropriate form where required Minutes signed Financial decisions supported by resolution Construction/project approvals supported by resolution Vehicle/asset purchase supported by resolution Bank/signatory changes supported by resolution ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐

FINANCIAL & FCRA COMPLIANCE CHECKLIST 15 | Page P – Projects No. O – Original Documents No. Checklist item Checklist itemSoci ety ☐ ☐ ☐ ☐ ☐ ☐ ☐Soci ety ☐ ☐ ☐ ☐ ☐ ☐FC RA ☐ ☐ ☐ ☐ ☐ ☐ ☐FC RA ☐ ☐ ☐ ☐ ☐ ☐ Remarks Remarks 1 2 3 4 5 6 7 8 1 2 3 4 5 6 Written project proposal Governing Body approval Donor approval/sanction Approved budget Project code created in accounts Separate project ledger Original invoices maintained Original vouchers preserved Agreements preserved Quotations preserved Work orders preserved Sanction letters preserved Completion certificates preserved No unsupported photocopy treated as primary evidence without explanation ☐ ☐

FINANCIAL & FCRA COMPLIANCE CHECKLIST 16 | Page No. Checklist item Q – Quotations & Procurement No. Checklist itemSoci ety ☐ ☐ ☐ ☐ ☐ ☐ ☐Soci ety ☐ ☐ ☐ ☐ ☐ ☐FC RA ☐ ☐ ☐ ☐ ☐ ☐ ☐FC RA ☐ ☐ ☐ ☐ ☐ ☐ Remarks Remarks 1 2 3 4 5 6 7 8 9 10 11 12 13Purchase requisition/needrecorded Budget availability checked Competitive quotations obtained as per policy Comparative statement prepared Vendor selected with recorded justification Purchase/work order issuedProject agreement/MOU Periodic progress report Photographs/evidence of implementation Beneficiary records where relevant Utilization certificate Project completion report Unspent balance reconciled

FINANCIAL & FCRA COMPLIANCE CHECKLIST 17 | Page No. R – Registers No. Checklist item Checklist item Soci ety ☐ ☐ ☐ Soci ety ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ FC RA ☐ ☐ ☐ FC RA ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ Remarks Remarks 7 8 9 1 2 3 4 5 6 7 8 9 10 11 12 Goods received/verified Invoice checked Payment approval documented Membership Register Governing Body Register Minutes Book Asset Register FCRA Asset Register separately identifiable Vehicle Register Land & Building Register Grant/Donor Register Advance Register Fixed Deposit Register Cheque/Bank authorization records Contract Register

FINANCIAL & FCRA COMPLIANCE CHECKLIST 18 | Page No. Checklist item T – TDS & Taxes No. Checklist item S – Society Registrar Compliance No. Checklist item Soci ety ☐ Soci ety ☐ ☐ ☐ ☐ Soci ety ☐ ☐ ☐ ☐ FC RA ☐ FC RA ☐ ☐ ☐ ☐ FC RA ☐ ☐ ☐ ☐ Remarks Remarks Remarks 1 2 3 4 5 6 1 2 3 4 13 Litigation Register whererequired Vendor TDS applicabilitychecked Contractor TDS checked Professional fee TDS checked Salary TDS checked Governing Body list filedafter AGM Changes in Governing Body disclosed Updated Rules filed if changed Balance Sheet and Auditor's Report filed after AGM Registrar acknowledgements preserved Registration certificate/details periodically verified ☐ ☐ ☐ ☐

FINANCIAL & FCRA COMPLIANCE CHECKLIST 19 | Page No. Checklist item U – Utilisation of FCRA No. Checklist item Soci ety Soci ety FC RA FC RA Remarks Remarks 5 6 7 1 2 3 4 5 6 7 8 TDS deposited within applicable due date TDS returns filed Form 16/16A issued Every FC expense relatestoSociety objects Every expense relates to donor- approved purpose Project-wise utilisation reconciled No mixing of domestic and FC funds Unspent FC carried forward correctly Interest included in FC balance Administrative expense classification checked Fixed assets purchased from FC separately identifiable ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐

FINANCIAL & FCRA COMPLIANCE CHECKLIST 20 | Page V – Vehicles & Assets No. Checklist item W – Works & Construction No. Checklist item Soci ety Soci ety ☐ ☐ ☐ ☐ FC RA FC RA ☐ ☐ ☐ ☐ Remarks Remarks 1 2 3 4 5 6 7 8 9 1 2 3 4 Project proposal Governing Body approval Donor sanction where applicable Approved estimate Purchase approved by competent body Invoice and payment proof available Asset tagged/numbered Location recorded Funding source recorded: Domestic/FCRA Physical verification annually Transfer of assets properly authorized Disposal supported by resolution and applicable law Once sold credit it to its original payment account ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐

FINANCIAL & FCRA COMPLIANCE CHECKLIST 21 | Page No. Checklist item X – Cross Verification No. Checklist itemSoci ety ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ Soci ety ☐ ☐ ☐FC RA ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ FC RA ☐ ☐ ☐ Remarks Remarks 1 2 3 5 6 7 8 9 10 11 12 13 14 15 16Quotations/tender documents Comparative statement Contractor agreement Work order Additional work/additional agreement where required Measurement/work certification Contractor bills TDS deductions Reasons for delay recorded Completion certificate Final completion report with photographs Asset capitalization completed Bank vs Cash Book Bank vs FC-4 Donor sanction vs actual receipt

FINANCIAL & FCRA COMPLIANCE CHECKLIST 22 | Page No. Checklist item Y – Year-End Audit No. Checklist item Soci ety ☐ ☐ ☐ ☐ ☐ ☐Soci ety ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ FC RA ☐ ☐ ☐ ☐ ☐ ☐FC RA ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ Remarks Remarks 4 5 6 7 8 9 1 2 3 4 5 6 7 8 9 Donor purpose vs utilization Ledger vs vouchers Asset Register vs Balance Sheet Salary Register vs bank TDS ledger vs statutory returns Project expenses vs progress reportBooks closed as of 31 March Final BRS completed Cash physically verified Stock/asset verification completed Debtors/creditors/advances confirmed All donor balances reconciled Audit schedules prepared Auditor queries resolved Signed financial statements obtained

FINANCIAL & FCRA COMPLIANCE CHECKLIST 23 | Page No. Checklist item Z – Zero-Pendency Review No. Checklist item HOW TO USE THIS HANDBOOK Soci ety Soci ety ☐ ☐ ☐ ☐ ☐ ☐ FC RA FC RA ☐ ☐ ☐ ☐ ☐ ☐ Remarks Remarks 1 2 3 4 5 6 7 8 9 10 Management letter/compliance observations followed upNo unsigned voucher No missing original bill No unexplained bank entry No old unsettled advance without explanation No missing project agreement No asset without identifiable funding source No missing Governing Body resolution for major decision No pending statutory filing All annual files indexed and archived Review each item periodically and mark the applicable column. Use the Society column for domestic/statutory compliance and the FCRA column for foreign-contribution compliance. ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☐ • • • • Record dates, document references, exceptions or follow-up action in Remarks. Retain supporting records in an indexed compliance file.

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