Non-paid statutory/public-benefit activity
Where applicable, we organise records so income, costs and funding sources can be distinguished clearly.
NGOS · FOUNDATIONS · ASSOCIATIONS
NGO accounting starts with funding sources and the organisation’s activities
A foundation or association may combine several activities, projects and funding sources. We first map where funds come from, what activities they support and how the accounting records need to distinguish them.
ACTIVITY MODEL
We separate concepts that have different organisational and accounting meaning
At onboarding we establish which activities actually exist. We do not assume Polish public-benefit-organisation status and we do not automatically treat paid public-benefit activity as business activity.
Paid public-benefit activity
Where the organisation conducts it, we treat it as a separate information area and do not automatically label it business activity.
Business activity
Where the NGO conducts business activity, we separately map its documents, income, costs, settlements and links to the rest of the organisation.
NGO FUNDING MAP
How funds and documents move from financing to project accounting
This map does not determine whether a specific cost is eligible under a grant programme. It shows the information that needs to be connected so records remain transparent and can support later project reporting.
Funding source
Grant, donation, membership fees, paid activity, business activity or another source — according to what actually exists in the organisation.
Project / activity / budget
We agree whether a document should be assigned to a project, activity, task or another agreed reporting dimension.
Source document
Invoice, bill, agreement, payroll record or another document reaches accounting with the information needed to identify it.
Description and allocation
The NGO provides the project/activity context. Accounting does not automatically determine cost eligibility under a grant programme.
Project/accounting records
Data are recorded so the agreed projects, activities or funding sources can be distinguished in the accounting model.
Reports and reporting data
Structured accounting data can support agreed reports and information needed by the organisation for further reporting.
PROJECT LEDGER MAP
One document may need several pieces of context before it reaches the right record
Instead of relying on one person’s memory, we agree a simple set of identifiers and responsibilities. Detail depends on the organisation and the conditions of the funding involved.
What is it?
document and transaction type
What is it linked to?
project, activity, funding source or another agreed dimension
Who explains it?
the NGO contact responsible for business/project context and missing information
Where does it go?
accounting records and, where agreed, a separate project report/ledger view
RESPONSIBILITY BOUNDARY
Accounting structures the data; it does not replace grant rules or the funder’s decision
Organisation side
- identify the project or activity linked to the document
- provide business/project description where needed for allocation
- share relevant grant-agreement conditions that affect the agreed accounting setup
- identify the person responsible for approvals and clarification
LOGOS side
- maintain the agreed accounting records
- distinguish projects/funding sources in the agreed accounting model
- identify missing information needed to record documents
- prepare agreed summaries based on accounting data
PEOPLE AND AGREEMENTS
Projects often connect accounting with payroll
If the NGO employs staff or uses civil-law contracts, the service scope may include payroll and HR. Project or funding-source information may also be relevant to payroll data; the exact workflow is agreed in advance.
REPORTING DATA
Good project records reduce end-of-period document hunting
Completeness
check the agreed accounting workflow for documents and information required for recording
Separation
keep projects, funding sources and activity types identifiable under the agreed model
Summaries
prepare agreed accounting-data summaries matched to the organisation’s real information needs
Reporting
accounting data can support further reporting, but formal obligations differ by organisation and are not automatically identical for every NGO
NGO KNOWLEDGE BASE
Guides for preparing accounting data
INDIVIDUAL NGO SCOPE
Tell us about the organisation, projects and funding sources
Share the organisation type, projects, activity model, accounting volume and employees. We define the service scope before preparing an individual quote; we do not automatically determine legal status or grant-cost eligibility.
FAQ
Common questions about NGO accounting in Poland
Is paid public-benefit activity automatically business activity?
No. These concepts should not be automatically treated as the same. We establish which activities the organisation actually conducts and how they should appear in the records.
Can you maintain project and grant records?
The agreed scope can include distinguishing projects, funding sources and reporting dimensions and preparing summaries based on accounting data.
Does accounting decide if a cost is eligible under a grant?
Not automatically. Eligibility depends on programme rules, agreements and project documentation. The organisation provides the context and funding rules; accounting records the data under the agreed model.
Can the service include payroll?
Yes. Where the NGO employs staff or contractors, the scope may include payroll, agreements and social-security related administration.
Do all NGOs have the same reporting obligations?
No. Requirements depend on the organisation, activity model, accounting method, funding and other circumstances. We do not apply one automatic obligation set to every NGO.