• Name of organisation, registration date and number (as applicable under various Acts), registered address of the organisation and address for communication if different to the registered address
• Names of Board members, gender role in the organisation(President etc). Relationship if any between Board members and areas of competency of Board members
• Number of Board meetings held in then year. Number attended( to be indicated in brackets)
• Names and addresses of auditors
• Names of main bankers and legal advisors (if applicable)
• Numbers of main staff (full time and part-time, male and female ration, paid and voluntary) Organisational structure or organogram
• Networks / linkages with other organisations
• Historical details origins, brief history, milestones of the organistion

• Vision, mission of the organisation
• Objectives and description of main activities undertaken during the year including communities served and geographical areas of operation
• Review of the progress and results achieved in the year Provide verifiable indicators(facts and figures) demonstrating achievement at local, state, regional, national and international levels
• Information regarding internal or external evolutions/ audits (if any) conducted on programmes and/ or the organisations
• Major plans for the future (if any)

• Complete audited statement of accounts with schedules to be included in annual report; or to be made available on request, or for a fee
• If the full statement is included - include an Abridged Balance Sheet; and income and Expenditure account.The report should state which basis of accounting has been used (cash or accrual). Information on previous year's account to be presented
• Annual Report to be available within eight months of end of the fiscal year - prefebly much sooner
• Percentages to be mentioned next to amounts in financial statements and graphs and charts to facilitate easy understanding of information
• Main financial achievements/ observations to be shown separately as 'performance highlights'
• Appeal to be included in the Annual Report to reinforce the point that the organisation is looking for funds; also a statement of thanks to donors; and an invitation to visit the organisation

Remuneration
• Total amount of remuneration and reimbursements (separately) to Board members/ Trustees and number of Board members who receive remuneration from the organisation. Gross remuneration (salary and benefits) of the CEO/ Director and distribution of staff according to salary levels
• Gross remuneration of the three highest paid staff members and the lowest paid members
• Travel
• Total cost of national and international air travel (separately) by all personnel (including volunteers)
• Details on international travel, name of traveller, purpose, sponsorship details etc.

Travel
• Total cost of national and international air travel (separately) by all personnel (including volunteers)
• Details on international travel, name of traveller, purpose, sponsorship details etc.

• This ensures a uniform selection process that is unbiased and transport. It comprises of the following steps

• Have an organisation chart showing the present staff position and future requirements
• Assess both short-term and long-term volume of work and plan staff positioned accordingly
• Assess the job responsibilities attached to each staff position
• Determine the qualification (education, skills, experience) required for each staff position
• Accordingly determine the number of staff positions that are vacant

• Display the requirement on notice board
• Inform other NGOs through networks
• Inform the community through word of mouth
• Advertise in newspaper etc. if needed
• Clearly mention the number of positions, the required qualification and the salary range in the employment notice

• Shortlist the suitable applications based on requirements
• Call candidates for interviews, preferably on specific dates and times
• Try to interview at least three candidates for each position
• Constitute an interview board of at least two members and their assessment should be recorded in writing
• As a good practice, make reference checks from the past employer for the selected candidate
• Verify copies of certificates confirming a candidate's education and other experience against originals and keep a record

• Ensure that all permanent, temporary and contractual employees have an appointment letter stating designation/ position, joining date, termination date (in case of contract), salary details benefits and notice period (in case of employees). Preferably, job responsibilities should also be mentioned
• Issue letters to volunteers stating the assignment, its time period and compensation (if any)
• Keep a copy of all such letters duly signed by the appointee/ volunteer for office records

• Salaries (above Rs.1000/- p.m.) to be paid through A/c Payee cheques
• Proper receipt to be issued for all donations received from the employees whether through cash or cheque, and such donations to be reflected in accounts and annual report
• All employees to be informed about the confirmed date of payment in each month
• Employees to be encouraged to deposit their cheque in their personal bank accounts

• As part of joining formalities, each employee must submit the following documents:-
• Copies of qualification certificates (obtained in the delection process)
• Photographs Reference letter (if any)

• This is to provide equitable benefits to all employees based on their contribution to the organisation and to ensure that all revelant compensation laws are complied with e.g Provident Fund, Minimum Wages etc.The following are also to be considered

• All employees to receive 'minimum wages' as defined in law, especially when projects are supported by government and other donor agencies, either national or international

• Leave policy and compensation policy should be available in writing and accessible to all employees
• Ensure minimum 15 working days leave for 1 complete year of service, could be a maximum of 45 days
• Ensure at least one day off in each week
• Ensure all female employees are entitled to a minimum of 12 weeks maternity leave, applicable also at the time of adoption (for 2 children)
• Ensure that 6 weeks paternity leave is granted

• Have a declared list of holidays that should cover state and national holidays. The following are the three national holidays, 26th january(Republic Day) 15th August (Independence Day), 2nd October (Gandhiji's Birthday)
• Holidays other than on the declared list should be based on state Laws (National, Festival Holidays Act)
• The holiday list should be prepared in consultation with the staff and displayed at the beginning of the year

• An accrual basis of accounting to be followed

• Grants to corpus for general expenses to be recognised as direct increases in assets and liability
• Endowments for specific purposes to be recognised as direct increases in assets and liability
• Income from corpus and endowment to be recognised as revenue and assests
• Donated assests to be treated as deferred income liability and recognised as income over the depreciated period of asset

• Recognise as revenue over appropriate period Grants received in advance for future periods to be treated as liabilities
• Unutilised amounts at the end of the period to be transferred from Income and Expenditure to Unutilised Grants under Liabilities and not to be shown as excess of income over Expenditure

• Mere stipulation of purpose does not amount to condition. Returnability required to recognise condition
• Recognise as liability on receipt, and as income only when reasonably certain’ that the conditions will be met
• Unutilised / liability amount to reflect under ‘Unutilised Grants’

• Where there is no variance power, treat as asset and liability, under Earmarked Funds
• Where there is variance power, treat as income and expense

• Recognise as applicable only when a legally enforceable right exists, as in a signed MoU

• Recognise, based on fair market value, as deferred liability (def.) and reflect in inventory
• On utilisation recognise as income and expense
• In case of services, recognise only if it would have been otherwise paid for. Recognise when service is provided

• Treat as conditional grants with the matching clause as condition

• The Balance Sheet, Income and Expenditure Statement and Receipt and Payment statement should be presented in a consolidated form at the level of the Legal Entity and inclusive of FC and non-Fc figures

• Every organisation must present, along with the Balance sheet and Income Expenditure, Receipt and Payment Statement with their financials

• Income and Expenditure, and in Balance Sheet under Unutilised Grants, segregated into restricted and conditional, and Deferred Liability/ Capital Grant. Scheduled to list sources of grants

• Income and Expenditure, and in Balance Sheet under Unutilised Grants, segregated into restricted and conditional, and Deferred Liability/ Capital Grant. Scheduled to list sources of grants

• Corpus figures in the balance sheet must show the opening balance in the Corpus Fund at the beginning of and additiond during the year , withdrawals from corpus Funds during the year and the closing balance in the fund

• Natural heads reflect expenses under regular business heads, such as salaries, travel, office, expenses interest etc .Functional heads on the other hand, reflect expenses classified functionally as programme, administration and fundraising expenses. It is recommended that expenses are placed under functional heads

• Previous period comparisons to be provided

• Remuneration to Directors, travel and other reimbursements to Directors should be disclosed separately- Likewise in case of trustees/shareholders/members

• Provisions of AS18 of the indian Accounting standards must be applied
• Disclose gifts/ services support separately 

• Including Furniture and Fixtures
• Includes program loans such as credit to communities (does not include staff loans)
• In case of expenditure exceeding income
• In case of income exceeding expenditure.

*Notes
Column applicable if schedules are provided

1. Salf Generated Income includes community contributions, consultancy, fees, net   contribution from income generating activities (net of expenses),income from   investments and other income including membership fees.
2. Indian Sources includes Grants from Government, voluntary grant making agencies, foundations and trusts, grants from corporates, public contributions (including NRIs)
3. International Sources include Grants from Multi/ Bi-lateral and Internatinal grant making agencies
4. Expenditure towards 'objects'- This includes expenses directly attributable to the program objectives including salaries of project personnel, project related travel etc.   Breakups could be given with respect to main program areas
5. Increasing organisations are establishing departments for public communication and fund raising. This would include all associated costslike advertisement costs, salaries, printing materials, postage etc
6. Central management / administrative expenses