Nonprofit Audit: Ultimate Guide to Audited Financial Statements

A nonprofit audit is an independent examination of audited financial statements and records to ensure compliance. An audit can also provide insight into the organization’s financial health and help identify areas of improvement.

Transparency and accountability are paramount, especially for nonprofit organizations seeking to build trust with donors. One of the most effective ways to ensure financial integrity is through audited financial statements. These independently verified documents provide an in-depth look at an organization’s financial health, ensuring that the information presented is accurate, complete, and compliant with regulatory standards.

For nonprofits, audited financial statements demonstrate proper management of donor and grantmaker contributions. Regardless of the sector, audited financial statements play a vital role in fostering trust, enhancing financial management, and supporting informed decision-making.

This blog post delves into the intricacies of audited financial statements, exploring their importance, the challenges involved, and the best practices for preparing them. Whether you are a nonprofit leader, an accountant, or a financial manager, understanding the nuances of audited financial statements will equip you with the knowledge needed to navigate this critical aspect of financial reporting.

Nonprofit Audit Preparation

Preparing an audit for a nonprofit requires careful planning and consideration of best practices. Follow an organized process when conducting an audit. We discuss best practices for preparing an audit for a nonprofit organization, including gathering necessary documentation, determining scope of the audit, assessing risk and developing a plan for addressing it, undertaking steps to complete the process, and reporting findings from the audit.

What is a nonprofit audit?

A nonprofit audit examines financial statements and records. This determines whether they are free of material misstatement. It accurately reflects transactions in compliance with generally accepted accounting principles (GAAP). Nonprofit audits typically include evaluating internal controls, analyzing financial data, and assessing risks.

Certified Public Accounting firms verify that nonprofits comply with federal tax laws and regulations during the audit. The IRS and the nonprofit’s board of directors also use financial audits to ensure that nonprofits are in compliance with all laws, regulations and their governing documents.

An accounting professional examines financial statements to determine whether they conform to accounting standards.

What is the purpose and goals of a nonprofit audit?

The primary goals of a nonprofit audit are to provide transparency into the operations and financial health of the organization. Additionally, this allows organizations to make informed decisions about how they manage their funds, endeavor to be compliant in their operations, and demonstrate good stewardship of donor funds.

Ultimately, an audit allows the nonprofit to provide financial overviews that are clear, concise and meaningful. This process will help strengthen public confidence in the organization’s financial transparency as well as give members an opportunity to share their feedback. By understanding the goals behind an audit, nonprofits can strive for greater accountability and improved long-term success.

A nonprofit audit evaluates internal controls, analyzes financial data, assesses risks, detects any material misstatements or errors in the financial statements, determines whether the organization is following GAAP guidelines properly, and generates accurate reports that reflect the true state of the organization’s finances. An independent auditor should be able to determine if there have been any irregularities or fraudulent transactions made by management as well as uncover potential opportunities for improvement within the organization’s operations.

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Understanding Audited Financial Statements for Nonprofits

Audited financial statements are comprehensive financial records that have undergone an independent examination by a certified auditor. This process ensures the accuracy, completeness, and compliance of the financial statements with accounting standards and regulations. The primary goal of an audit is to provide an objective evaluation of an organization’s financial health, offering assurance to stakeholders that the financial information is reliable and trustworthy.

Key Components of Audited Financial Statements

Audited financial statements typically consist of several essential components that provide a detailed overview of an organization’s financial activities and position:

• Balance Sheet (Statement of Financial Position): This document provides a snapshot of the organization’s assets, liabilities, and equity at a specific point in time. It helps stakeholders understand the financial stability and liquidity of the organization.
• Income Statement (Statement of Activities): This statement outlines the organization’s revenues, expenses, and changes in net assets over a specific period. It highlights the financial performance and operational efficiency of the organization.
• Cash Flow Statement: This statement details the cash inflows and outflows from operating, investing, and financing activities. It provides insights into the organization’s cash management practices and its ability to generate cash to meet obligations.
• Notes to the Financial Statements: These notes provide additional context and detailed explanations of the financial information presented in the statements. They include information on accounting policies, contingent liabilities, and other relevant disclosures.

Gathering Necessary Documentation for the Audit

Gathering the necessary documentation for a nonprofit audit is an essential part of the process that helps to ensure accuracy and compliance with reporting standards. The steps involved in gathering the required paperwork are fairly straightforward. Follow them diligently in order to provide sufficient evidence for the auditor.

1. Collect any financial statements or reports used by the nonprofit organization such as income statements, balance sheets and other documents related to the operations of the organization. This information is essential for auditors to gain a comprehensive overview of the financial situation of the nonprofit.
2. Gather supporting documentation such as bank account statements, check registers and receipts from purchases or donations made during specific periods. Organize the documents chronologically and clearly labeled so that auditors can quickly reference them when needed. It’s also important to provide financial statements from preceding years in order for auditors to identify any areas of concern or discrepancies between current year performance and previous year performance.
3. Compile all relevant contracts, agreements and records pertaining to employee salary and benefits packages along with donor information, if applicable. Organize the paperwork neatly prior to handing over everything to the auditor who will review every document carefully before beginning their work.

Determining the Scope of an Audit

Understanding the scope of a nonprofit audit is an important part of the process to ensure accuracy and compliance with reporting standards. The scope refers to the extent and type of review conducted by the auditor. This can vary greatly depending on the size and complexity of the organization, as well as its financial activities and strategy.

When determining the scope of an audit, it’s important to consider any areas where there could be potential discrepancies or weak points in operations or governance. Auditors must have access to all relevant documents and records related to the finances of the organization, including cash management practices, long-term investments, accounting systems and procedures, internal controls, legal contracts, risk assessment policies and processes.

Goal of Audit

Auditors uncover the use and management of fund across various departments within the nonprofit organization. By understanding any risks or areas for improvement within each department’s operations, auditors are able to provide meaningful feedback that can help nonprofits improve their overall financial planning and performance.

Firstly, auditors must reach a complete understanding about reviewing specific financial statements during the audit process. Next, auditors develop a timeline and budget requirements for completing a compliant review. Lastly, auditors determine whether the nonprofit uses donor funds in accordance with their stated goals and objectives.

Assessing Risk and Developing a Plan

Auditors will gather all documents and records. They will then examine them to identify any internal or external risks to the nonprofit organization. These risks could involve financial reporting processes. They might also relate to cash management practices or internal control systems. Auditors will then evaluate the potential effects that these risks could have on the accuracy of the financial statements or on compliance with applicable laws and regulations.

Based on their evaluation of these risks, auditors should be able to develop a plan for addressing them in order to minimize any potential impact on the operations of the nonprofit organization. This involves creating controls or procedures ensuring corrective actions should any issues arise during future audits. In addition, proper documentation should be maintained in case further evidence is needed by auditors at a later date.

By assessing risk carefully and developing a plan for addressing it, nonprofits can help protect against errors or misstatements while also maintaining their reputation with donors who trust them with their donations. Through careful planning and effective risk assessment strategies, organizations are better equipped to deliver accurate financial reports while remaining compliant with all reporting standards.

Do all nonprofits need to have an audit?

An audit is not required for small nonprofits but it is highly recommended because it provides a third-party assessment of the organization’s financial records and practices.

Nonprofit organizations are audited for a number of reasons:

1. To ensure that the organization is operating in a legal and ethical manner
2. To verify the financial statements are accurate
3. To determine if the organization has complied with laws, regulations or its governing

Criteria for nonprofits, public charities, private foundations required to conduct an independent audit:

• Annual gross receipts of more than $500,000 or total assets (net worth) of more than $250,000 at the end of a fiscal year.
• Federal, state and local governments may request a copy of the nonprofit’s audited financial statements.
• Charitable nonprofits who spend $750,000 or more in federal and state funds per year.
• Some contracts with state and local governments to provide community services.
• State requirements may request charitable nonprofits to submit a copy of their audited financial statements when they register with the state for fundraising purposes.
• Private foundations may request a nonprofit to submit a copy of recent audited financial statement(s) when applying for a grant.

Alternatives to Audits

If a nonprofit is exempt from preparing an independent audit, they can opt for less expensive alternatives: such as a review or a compilation. This is much more cost-effective for smaller organizations.

• Review: Certified Public Accountant examines specific financial statements. This is less thorough than a full audit. It does not include a formal written opinion about whether the financials are in accordance with Generally Accepted Accounting Principles (GAAP).
• Compilation: Least expensive alternative. This involves an accountant to assemble financial statements from the information provided by the nonprofit. Financials are not subject to an audit or review. Transactions are not tested or analyzed. No opinion is provided regarding compliance with GAAP.

When does my charitable organization need an audit?

The Board of Directors should determine which type and frequency of audits to conduct based on the organization’s circumstances.

Nonprofit Organizations may need an audit to fulfill a legal requirement or as part of a contractual agreement. In these cases, the Board should determine which type and frequency of audits to conduct based on the organization’s circumstances.

How long do they anticipate the audit will take?

Donors, grantors and other stakeholders view audits for evaluating an organization’s financial health. Nonprofits must provide a minimum of five years’ worth of documentation for the auditor to review. The audit examines the organization’s financial statements, including income and expenses (such as salaries).

The length of the audit will depend on the size and complexity of the nonprofit. The average length is three to four weeks. However, audit time depends on various factors..

Auditors will also review the organization’s policies and procedures, including its operations and management. They will look at any documentation provided by the nonprofit to ensure that it is accurate and complete.

The auditor will also look at the nonprofit’s financial statements from previous years, if they are available.

The length of time required for an audit will depend on a number of factors including:

• The size and complexity of the nonprofit organization
• The effectiveness of internal control and management systems
• The number and type of transactions

Federal Government Requirements for Nonprofit Audits

The IRS and other governmental agencies may require an audit.

What variables determine length of audit?

• What is your annual budget? What is the total value of your annual budget? (ie. $1,000,000). How much on administrative costs? How much on program services? (ie. Program A- $10,000; Program B-$5,000; Program C-$8,000).
• How many employees does the nonprofit have? What are their roles in the organization? (ie. President/CEO, Vice President, Secretary, Program Director, Program A- 1; Program B- 2). Do they receive any compensation for their service to the organization?
• Are you a member of any other organizations that might require an audit? (ie. United Way, etc.)
• How many volunteers do you have? What are their roles in the organization? (ie. Board- 3; Program A- 2; Program B- 1; Program C- 4).

Additional factors

• What kind of fundraising activities does your nonprofit participate in on an annual basis? These can include:
• How many board members do you have? Do they receive any compensation for their service on the board?
• Number of programs offered? Costs associated with each program? (ie. Program A- $10,000; Program B-$5,000; Program C-$8,000)
• What is your total revenue for the last fiscal year?
• What is the total value of your assets? (ie. building- $200,000; equipment- $100,000; cash- $50,000)
• What is the total value of your liabilities? (ie. building- $200,000; equipment-$100,000; cash- $50,000)
• What is the total value of your net assets? (ie. building-$200,000; equipment-$100,000; cash-$50,000)
• What is the total value of your endowment?

How much does an audit cost?

Onsite audit fees can cost $20,000 or more for large nonprofits. There is a growing trend for smaller nonprofits to have “remote audits” where the auditors conduct the audit without a site visit. This can reduce fees.

How to reduce audit costs?

Using a fund accounting software system like FastFund Accounting can help your organization improve tracking and compliance with reporting standards requirements. It can also help your organization prepare for your audit, eliminating preparation expenses with an auditor.

Key benefits of using a fund accounting system for nonprofit audit preparation:

• Access to an auditable general ledger system.
• Complete audit trail of transaction changes.
• Generate Audit-ready financials for compliance.

Nonprofit Audit Report

The Financial Accounting Standards Board (FASB) principles require auditors to issue a report to the board of directors, presenting a professional opinion about the nonprofit’s financial practices. It will determine whether the audited financial statements represent the financial position of the organization without inaccuracies or material misrepresentations.

There are four types of reports:

• Unqualified Opinion – Shows no red flags or misstatements of any financial position.
• Qualified Opinion – Shows the auditors found one or two situations where the organization is not following GAAP. Overall, there are no misstatements of any financial positions.
• Adverse Opinion – Shows auditors found a material misstatement. Overall, the organization is not conforming to GAAP.
• Disclaimer of Opinion – Shows auditors found material misstatements. This can have a serious negative impact on obtaining funding.

What are Nonprofit Audit SAS Standards?

SAS 112 and nonprofit audit standards is an audit that redefines the types of internal control issues that will be reportable. 

Nonprofit Audit Standards Pinpoint Internal Control Deficiencies

When the American Institute of Certified Public Accountants released its nonprofit audit standards (Statements of Audit Standards – SAS) in 2006, it has had a profound affect on nonprofit organizations and the software they use for their financial management. In the past, you may have seen the terms “reportable condition” and “material weakness” in your audit reports. The term “reportable condition” will no longer be used. Instead, the term “significant deficiency” will be used. The term “material weakness” will still be used, but its definition has changed.

According to the SAS, a control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis.

What are control deficiencies?

In simple terms, according to the SAS, a control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. Control deficiencies are categorized as deficiencies in design or deficiencies in operation.

For example, a deficiency in design exists when a control necessary to meet the control objectives is missing, or an existing control is not properly designed so that even if it operates as designed, the control objective is not always met. Off-the-shelf accounting software does not have the proper internal controls to meet this SAS requirement. For example, in QuickBooks, you can easily change a transaction even if it clears the bank, or is in closed accounting period. This would be classified in your audit report as a significant deficiency.

Deficiency in operations

A deficiency in operation exists when a properly designed control does not operate as designed or when the person performing the control does not possess the necessary authority or qualifications to perform the control effectively. This is a perfect example of the deficiency inherent in off-the-shelf accounting software in their inability to generate financial statements for your audit. If your auditor creates financial statements for your audit, then they will report a deficiency in operation on your audit report.

What is a material weakness?

A material weakness involves significant deficiencies. These deficiencies make it more likely that the financial statements will contain undetected or unprevented material misstatements.

• A deficiency in design exists when a control necessary to meet the control objectives is missing, or an existing control is not properly designed so that even if it operates as designed, the control objective is not always met. Off-the-shelf accounting software does not have the proper internal controls to meet this SAS requirement. For example, in QuickBooks, you can easily change a transaction even if it clears the bank, or is in closed accounting period. This would be classified in your audit report as a significant deficiency.
• A deficiency in operation exists when a properly designed control does not operate as designed or when the person performing the control does not possess the necessary authority or qualifications to perform the control effectively. This is a perfect example of the deficiency inherent in off-the-shelf accounting software in their inability to generate financial statements for your audit. Under these new audit guidelines, if your auditor has to create the financial statements for your audit, then it will be reported as a deficiency in operation on your audit report.
• A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the entity’s ability to initiate, authorize, record, process, or report financial data reliably in accordance with GAAP such that there is more than a remote likelihood that a misstatement of the entity’s financial statements that is more than inconsequential will not be prevented or detected. Since most reports need to be created outside of the accounting software used by nonprofits, in programs like Excel, there is more of a risk that the audit will report a significant deficiency in their audit report.

Examples of Control Deficiencies

A poorly prepared financial report can cause management or board members to receive incorrect financial information. It can also lead to inaccurate IRS reporting. This can result in penalties, worse yet material fraud, including misappropriation of funds.

• Financial Risk Management involves implementing procedures to prevent or detect misstatements of the nonprofit’s finances. Here are some examples of control deficiencies and consequences:
• If there aren’t adequate systems in place that can help employees or management prevent or detect misstatements of the nonprofit’s financial position.
• If the same employee opened the mail and logged-in checks received, processed deposits, approved expenses and reconciled bank statements.
• If a nonprofit doesn’t not have staff members capable of preparing financial statements that conform with Generally Accepted Accounting Principles.

Reporting Findings and Recommendations from the Audit

Once these discrepancies or risks have been identified, auditors will then provide their recommendations for addressing them in order to ensure that future operations are compliant with reporting standards. These could include changes to financial reporting procedures, internal control systems, cash management practices or any other areas deemed necessary based on the data that has been reviewed.

Auditors must also provide a detailed report outlining all findings and recommendations so that nonprofits can take appropriate action to address any issues uncovered during the audit process. This allows organizations to remain compliant while also giving donors greater assurance that their funds are being used properly and in accordance with stated goals and objectives.

By clearly articulating the findings of an audit along with recommended corrective action, nonprofits can help ensure transparency into their financials while maintaining their reputation with those who trust them with their donations.

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How to prevent audit misstatements by using fund accounting software.

If an organization is using off the shelf accounting software, such as QuickBooks for Nonprofits, it is likely more audit findings will be reportable. The SAS clarifies that the significance of a control deficiency is dependent on the potential for a misstatement, not whether a misstatement actually occurred. Also, the potential misstatement does not have to be a material misstatement; it just has to be “more than inconsequential.” If more findings are reported, you will spend more time correcting and tracking the status of these findings. All of this translates into increased audit fees, the potential for negative reports in your audit and the risk of losing funding from your funding sources.

Using true fund accounting software, like FastFund Online will help to eliminate the potential internal control deficiencies inherent in off-the-shelf accounting software.

FastFund Nonprofit Accounting software includes the following features that are not available in off-the-shelf applications:

• The ability to generate FASB compliant financial statements will benefit your organization by having more real time data available and eliminate the need to report a significant deficiency weakness.
• Internal controls will help eliminate the potential for a significant or material weakness.
• Security functions can create proper segregation of duties.

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Case Studies and Real-Life Examples

Successful Nonprofit Audits

Examining successful nonprofit audits can provide valuable insights into best practices and effective strategies. These real-life examples illustrate how different organizations have navigated challenges to produce accurate and reliable audited financial statements.

Case Study 1: Small Nonprofit Organization with Limited Resources

• Background: A small nonprofit focused on community development faced challenges due to limited financial resources and volunteer-driven operations.
• Solution: The organization invested in affordable accounting software, Araize FastFund Accounting, and provided extensive training for volunteers involved in financial management.
• Outcome: The improved financial systems and well-trained volunteers ensured accurate record-keeping, resulting in successful audits and reliable audited financial statements. The organization gained greater trust from donors and secured additional funding.

Case Study 2: Large Nonprofit with Diverse Revenue Streams

• Background: A large nonprofit with multiple revenue streams, including donations, grants, and fundraising events, struggled with complex fund accounting and regulatory compliance.
• Solution: The organization implemented a robust internal control system, including regular internal audits and comprehensive financial policies. They also used Araize FastFund Accounting to streamline their financial processes.
• Outcome: The enhanced internal controls and thorough preparation led to a smooth audit process and accurate audited financial statements. This increased donor confidence and helped the nonprofit secure significant grants and funding.

Lessons from Audit Failures

Learning from audit failures is equally important. Understanding common pitfalls and how to avoid them can help nonprofits improve their practices and avoid similar issues.

Lesson 1: Inadequate Financial Documentation

• Scenario: A nonprofit failed to maintain proper documentation for donations and expenses, leading to discrepancies in their financial records.
• Solution: Implementing strict documentation policies and regular internal reviews ensured that all financial transactions were properly recorded and supported.
• Result: Improved record-keeping practices enhanced the accuracy of audited financial statements and prevented future discrepancies.

Lesson 2: Lack of Volunteer Training

• Scenario: A nonprofit relied heavily on volunteers for financial management but did not provide adequate training, resulting in inconsistent and inaccurate records.
• Solution: Developing a comprehensive training program for volunteers and staff ensured they understood financial procedures and responsibilities.
• Result: Consistent and accurate financial records led to successful audits and reliable audited financial statements.

Best Practices for Nonprofit Audits

Adopting best practices can significantly enhance the audit process and the quality of audited financial statements.

Regular Internal Audits

• Practice: Conducting regular internal audits helps identify and address potential issues before the external audit. This proactive approach ensures the accuracy and reliability of audited financial statements.
• Benefit: Regular internal reviews can catch discrepancies early, streamline the audit process, and enhance overall financial management.

Clear Financial Policies and Procedures

• Practice: Establishing and adhering to clear financial policies and procedures helps prevent errors and fraud, ensuring that financial records are accurate and compliant with regulatory requirements.
• Benefit: Well-documented procedures provide a framework for consistent financial management and support the preparation of accurate audited financial statements.

Continuous Education and Training

• Practice: Investing in continuous education and training for staff and volunteers involved in financial management keeps them updated on best practices and regulatory changes, supporting accurate and reliable financial reporting.
• Benefit: Ongoing training ensures that all individuals involved in financial management are knowledgeable and capable, reducing the risk of errors and enhancing the quality of audited financial statements.

By learning from real-life examples and adopting best practices, nonprofits can overcome common challenges and ensure the accuracy and reliability of their audited financial statements. These efforts not only support the organization’s financial health but also build trust with donors, grantmakers, and other stakeholders.

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Bottom Line

An independent audit reviews financial statements, including your nonprofit’s statement of financial position, related statement of activities, cash flows and notes to the financial statements. With FastFund Accounting, you can generate all the required financial statements. An auditor can examine profit/loss segments so they can easily track expenses back to each donation or grant.

It also gives you the ability to classify net assets (with restrictions or without restrictions) and provide this information to the auditor to determine if restrictions were satisfied. This saves the auditor time reconciling activity.

Another benefit involves grant tracking by funding source, grouping them by state or federal grantors. This is helpful when an auditor requests grant-specific details for generating this information into a report.

Frequently Asked Questions (FAQs)

1. What are audited financial statements for nonprofits?

Audited financial statements for nonprofits are comprehensive financial records that have been examined and verified by an independent auditor. They ensure the accuracy, completeness, and compliance of the financial information with accounting standards and regulations.

2. Why are audited financial statements important for nonprofits?

Audited financial statements are crucial for ensuring financial transparency and accountability. They build trust with donors, grantmakers, and stakeholders by providing assurance that the nonprofit’s financial practices are sound and funds are used appropriately.

3. How often should a nonprofit organization have its financial statements audited?

The frequency of audits can vary, but many nonprofits undergo annual audits. The requirement may depend on the size of the organization, funding sources, and regulatory requirements. Some funders or regulatory bodies may mandate annual audits.

4. What is the difference between audited, reviewed, and compiled financial statements?

Audited financial statements undergo a thorough examination by an independent auditor, providing the highest level of assurance. Reviewed financial statements involve limited procedures for moderate assurance, while compiled financial statements are prepared based on information provided by the organization without any assurance.

5. What does the audit process involve for a nonprofit organization?

The audit process involves several steps: planning, where the auditor discusses the scope with the nonprofit; fieldwork, where financial records and internal controls are examined; and reporting, where the auditor issues an opinion on the financial statements’ accuracy and compliance.

6. What are the key components of nonprofit audited financial statements?

Key components include the balance sheet (statement of financial position), income statement (statement of activities), cash flow statement, and notes to the financial statements. These elements provide a comprehensive view of the nonprofit’s financial health.

7. How can a nonprofit prepare for an audit?

Preparation involves maintaining accurate and organized financial records, implementing strong internal controls, conducting regular internal reviews, and ensuring all documentation is readily available. Using accounting software tailored for nonprofits can also streamline the process.

8. What are common challenges in auditing nonprofit financial statements?

Common challenges include limited financial resources, complex fund accounting, diverse revenue streams, volunteer-driven operations, and keeping up with changing regulations. Addressing these challenges is essential for accurate and reliable audited financial statements.

9. How do audited financial statements benefit nonprofit donors and grantmakers?

Audited financial statements provide donors and grantmakers with confidence that their contributions are being managed responsibly and in accordance with donor restrictions. This transparency can lead to increased support and continued funding.

10. What role does accounting software play in preparing for nonprofit audits?

Accounting software designed for nonprofits, such as Araize FastFund Accounting, helps maintain accurate financial records, track fund restrictions, and ensure compliance with accounting standards. It simplifies the preparation process and supports the generation of audit-ready financial statements.

Want to read more? Check out these insightful articles:

• What is Fund Accounting: Basics and Best Practices for Nonprofits
• Hidden Risks of Using Financial Spreadsheets for Nonprofits
• Advantages of Fund Accounting Software for Nonprofits
• GAAP for Nonprofits Sets New Standards for Financial Statements
• Nonprofit Payroll Software: Blog Series
• Requirements for Year-End Nonprofit W-2 Preparation
• Nonprofit Fund Accounting: Blog Series

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