Control of Official Receipts in a Multi-Branch Environment

Introduction Many registered charities carry on activities in a decentralized fashion. These include religious bodies with numerous churches or parishes and organizations with auxiliaries, local chapters and branches (collectively referred to as branches). In these decentralized organizations, the branches may operate with varying degrees of independence from the central body or council. In some situations…

Keeping a Charity Functioning: Some Accounting Guidance for Non- Profit Organizations

Introduction This article is based on a presentation to the Canadian Bar Association-Ontario Branch on September 27, 1983. It reviews briefly: • mandatory filing requirements • risks associated with charities • internal controls to minimize the risk of misused funds • budgeting and administrative procedures. Through this review some of the major factors that directors,…