What documents should a foundation or association provide each month?

1. Sales, purchases and other accounting evidence

Send issued and received invoices, corrections, notes, contracts, settlement documents and internal evidence used under the organisation’s accounting policy. A payment confirmation does not automatically replace the underlying accounting document.

2. Bank, cash and payment information

Provide complete bank statements for all accounts, cash reports where cash is used, card statements, advance settlements and explanations of unidentified receipts or payments.

3. Payroll and civil-law contracts

Report new contracts, changes, absences, working-time or payroll information by the agreed deadline. Submit bills and acceptance information for civil-law contracts together with the data needed for payroll and social-security settlements.

4. Projects, grants and substantive approval

A document should be linked to the correct project, funding source and budget category when the agreement or internal rules require it. The organisation should also confirm that the expense is connected with its activity and has been approved by an authorised person.

For beneficiaries of NIW-CRSO programmes, current NIW guidance explains that electronic KSeF invoices do not have to be printed and described on paper if the accounting records create a durable, unambiguous and verifiable link to the project information. Other funders may set different documentation requirements.

• project or task name and agreement number
• funding source and eligible amount
• budget category or cost item
• substantive description and approval
• information about any own contribution or cost allocation

5. Organisational changes and decisions

Tell the accounting office about grants, new bank accounts, changes in the board or representation, new activities, significant contracts, loans, donations with conditions and resolutions that affect finances. A document arriving after the accounting deadline may require a correction.