Workflows
Step-by-step workflows nonprofit teams can follow for donor, grant, and restricted-fund operations.
How to Submit the SF-SAC (Single Audit Data Collection Form)
A step-by-step workflow for completing and submitting the SF-SAC through the Federal Audit Clearinghouse, covering timing, required attachments, and common rejection reasons.
Workflow: Reclass Grant Budget at Fiscal Year-End
Step-by-step workflow for reclassifying grant budgets at FY-end: reconcile expenditures, book cross-year adjustments, and document for audit.
Workflow: Cost Transfer After Grant Closeout
Handling a necessary cost transfer after a federal grant has closed: federal agency notification, prior approval, and documentation.
Workflow: Processing a Nonprofit Donor Refund
Processing a donor refund: tax-receipt reversal, payment-processor refund, board policy triggers, and year-end 990 implications.
Workflow: In-Kind Contribution Valuation
Valuing in-kind gifts under ASU 2020-07: fair value techniques, disclosure requirements, and donor-acknowledgment letters.
Workflow: Allocating Payroll Across Multiple Grants
Allocating payroll across multiple federal awards: base-salary splits, fringe pools, time-and-effort reconciliation, and month-end trueup.
Workflow: Nonprofit Pledge Write-Off Process
Writing off an uncollectible pledge under ASC 958: collectibility analysis, bad-debt allowance, reversing entry, and donor-relations implications.
Workflow: Program Income Reporting
Recording, reporting, and disposing of program income from federal awards: tracking elections, FFR line 10, and post-award disposition.
Workflow: Subaward Budget Modification Process
Modifying a subrecipient's budget under a pass-through agreement: thresholds requiring approval, prior approval matrix, and amendment paperwork.
Workflow: Time and Effort Certification
Running monthly and semi-annual time-and-effort certifications that satisfy 2 CFR 200.430 — templates, sign-offs, and reconciliation to payroll.
Workflow: Year-End Release of Restricted Net Assets
Releasing restricted net assets at year-end: tying releases to grant-expenditure evidence, reclassification entries, and board reporting.
How to Negotiate a NICRA (Negotiated Indirect Cost Rate Agreement)
Step-by-step workflow for preparing and negotiating a federal Negotiated Indirect Cost Rate Agreement (NICRA) with a cognizant agency, including documentation, rate types, and the 10% de minimis alternative.
How to Perform a Monthly Grant Drawdown Reconciliation
Step-by-step workflow for reconciling federal grant drawdowns from Treasury PMS or ASAP.gov against general ledger expenditures each month, including interest remittance and FFR alignment.
How to Prepare the SEFA for a Single Audit
Step-by-step workflow for building the Schedule of Expenditures of Federal Awards (SEFA), including pass-through identification, CFDA/ALN accuracy, and reconciliation to the general ledger.
How to Respond to a Single Audit Finding
Step-by-step workflow for preparing a Corrective Action Plan (CAP) under 2 CFR 200.511, responding to audit findings, and submitting the CAP to the Federal Audit Clearinghouse and awarding agencies.
How to Track Donor Pledges vs Payments
Step-by-step workflow for recording unconditional and conditional donor pledges, recognizing contribution receivables under FASB ASC 958-605, and reconciling pledge payments against schedules.