Engagement

Donor-Use Audit Review

An independent review of how restricted gifts and grants were spent against donor covenants, grant letters, and board-approved purposes.

Typically 3–6 weeksDocument review and on-site or remote interviews from our Hsinchuang office

Request this review
Open financial ledgers and documents on a desk during an audit review

Who this is for

Finance officers, board treasurers, and executive directors of Taiwan nonprofits who need clear evidence that donor-restricted funds and grants were used as the gift instruments require. Common triggers include an upcoming board report, a funder follow-up, a change of finance leadership, or preparation for an external statutory audit.

What you receive

  • A written donor-use findings memo covering sampled restricted funds and grants
  • A schedule matching gift purpose language to actual expenditures
  • Exception notes where documentation is thin, incomplete, or inconsistent with the covenant
  • Practical remediation suggestions the board or finance committee can act on
  • A short briefing call to walk through findings with your designated contacts

What is included

We examine gift instruments, grant agreements, board minutes that record purpose designations, general ledger detail for restricted funds, and supporting payment files. Sampling depth depends on the number of active restricted balances and the period under review—usually one fiscal year, extendable when needed.

What is not included

This engagement is not a full financial statement audit, tax filing, or bookkeeping cleanup. We do not restate your accounts or issue an assurance opinion under auditing standards unless separately scoped. Statutory audit coordination can be arranged as a follow-on discussion.

How the work proceeds

  1. Intake — You share a fund list, gift/grant files, and ledger extracts for the review period.
  2. Scoping call — We agree the funds in scope, sampling approach, and interview contacts.
  3. Testing — We trace selected expenditures to purpose language and supporting documents.
  4. Findings draft — You receive a draft memo for factual correction within an agreed window.
  5. Final briefing — We deliver the final memo and discuss next steps with your team.

Preparation we ask of you

Designate one finance contact, export ledger detail for restricted funds, and gather original gift letters or grant contracts. Incomplete files slow the timeline; we note gaps rather than invent missing purpose language.

Next step

Request a donor-use audit review and tell us how many restricted funds and grants sit in the period you want examined. We reply with a scoped fee estimate within two business days.

Fee basis

Quoted by engagement after we see your fund count, grant volume, and how complete the gift files are. See the fees page for typical ranges.

See fee guidance