“The memo named the exact gift sentences and the invoices that did not match. One finding annoyed our program lead, but the board finally saw why those two payments had to move.”

Mei-Ling Chen · Finance Officer · education nonprofit, Taipei · Donor-use audit review

“We thought our fund codes were fine until the tracking assessment showed releases posting to operating expense with no link back to the scholarship fund. The punch list was blunt, which is what we needed before year-end.”

Arthur Huang · Treasurer · community foundation · Restricted fund tracking assessment

“The covenant check on our environmental grant caught a travel class that the agreement quietly disallowed. We corrected the report draft before the foundation visit. Turnaround was tight; we had to chase two invoices ourselves.”

Rita Fang · Program Manager · environmental NGO · Grant covenant compliance check

“The briefing pack gave our finance committee five questions instead of twenty slides. Newer board members stopped asking whether restricted cash could ‘temporarily’ cover payroll.”

Daniel Wu · Executive Director · health advocacy group · Board finance briefing pack

Extended story

Three scholarship funds before an annual meeting

An education nonprofit in Taipei held three donor-restricted scholarship funds. The general ledger showed healthy balances, yet the treasurer could not show which tuition payments belonged to which gift. Net Analytic sampled one academic year, matched payments to award letters, and found two releases charged to Fund B that the gift letter for Fund B never authorized.

The final memo recommended reversing those entries, documenting a corrected release, and adding a one-page fund abstract for each scholarship balance. The annual meeting used the abstracts; the donor who funded Fund A received a clearer utilization note without a defensive rewrite of the full audit file.

Explore the donor-use audit review