Institutional Policy
Financial Manual
Internal controls, budgeting, procurement, and reporting standards that keep every rupee accountable.
Last Updated: October 2024
1. Scope
This manual guides staff and finance partners on budgeting, bookkeeping, bank reconciliations, procurement thresholds, asset custody, and statutory filings (including 12A/80G and FCRA where applicable).
2. Core Controls
- Segregation of duties for approve / record / pay
- Dual authorization for payments above defined thresholds
- Documented vendor selection and comparative quotes
- Monthly bank reconciliation and variance review
- Retention of vouchers, invoices, and utilization certificates
3. Reporting & Audit
Annual financial statements are prepared and subject to independent statutory audit. Summaries are published through our Resources & Transparency library.
4. Requests
Auditors and institutional partners may request additional financial schedules via the document request form on the Resources page.