Finance and TreasuryGrant and Donor Fund Accounting
Donor funding arrives with conditions on what it may be spent on, when, and how it must be evidenced, and expenditure that breaches those conditions becomes ineligible and repayable regardless of how well the programme performed. This course covers accounting for it. Delegates work through the grant agreement and translating its conditions into a chart of accounts and budget structure, restricted and unrestricted fund accounting, and cost allocation between donors where staff and offices are shared. Eligible cost rules and the documentation each requires are covered. Reporting to multiple donors on different cycles follows. Audit and verification visits are addressed. The course closes on the commonest findings, on exchange rate handling, and on closing out a grant.
Course objectives
- Translate grant conditions into a chart of accounts and budget structure
- Apply restricted and unrestricted fund accounting
- Allocate shared costs defensibly between donors
- Apply eligible cost rules and hold the documentation required
- Report to multiple donors on differing cycles
- Prepare for audit and verification visits
- Handle exchange rates and close out a grant cleanly
Who should attend
- Finance staff in non governmental organisations
- Grant and programme accountants
- Project finance officers on donor funded work
- Auditors of donor funded expenditure
- Programme managers accountable for budgets
Course outline
- 01Ineligible and repayable
- 02The grant agreement and its conditions
- 03Chart of accounts and budget structure
- 04Restricted and unrestricted funds
- 05Shared cost allocation between donors
- 06Eligible costs and documentation
- 07Multi donor reporting cycles
- 08Audit visits, exchange rates and close out
Scheduled sessions
| Dates | Venue | Format | Price | Register |
|---|---|---|---|---|
| 19 to 21 October 2026 | Pretoria, South Africa | Classroom | R14,950 per delegate | Register Now |
| 15 to 17 February 2027 | Durban, South Africa | Classroom | R14,950 per delegate | Register Now |
| 29 to 31 March 2027 | Online | Online | R6,500 per delegate | Register Now |