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Answers for Boards

What should be in our monthly financial package?

At minimum: balance sheet, income statement with budget-to-actual variance, general ledger, accounts payable register, delinquency aging, bank statements with reconciliations, and reserve fund detail.

Two questions matter as much as the contents. What day of the month does it arrive, and does a licensed accountant review it before it goes out. A package delivered on the twenty-fifth is nearly useless for a Board meeting on the first, and an unreviewed package pushes the review burden onto volunteer treasurers.

Ask for a sample package from any company you are considering. Firms that produce good ones are happy to show them.

When you get the sample, check three things beyond the contents. Whether budget-to-actual variance is shown against both the month and the year to date. Whether the delinquency aging ties to the balance sheet. And whether you can click from a general ledger line to the scanned invoice behind it without emailing anyone.

That last one separates firms more reliably than anything else in the package. It is easy to test before you sign and impossible to add afterwards.

General information for Board members, not legal advice. State law and your governing documents control, and both vary.

Take the toolkit instead of a mailing list

The RFP template, scope checklist, interview scorecard, notice calendar and transition checklist your Board would otherwise build from scratch. No email address, no signup, nothing sent to you afterwards.