Page 291 - Washington Nonprofit Handbook 2018 Edition
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• Has the ability and willingness to question the person with
concentration of duties.
Additional Resources:
There is a framework that is used worldwide to assist boards and
management to develop internal control systems for their organizations. Visit
www.coso.org for additional information.
"What Board Members Need to Know About Not-for-Profit Finance and
Accounting" by Jacobson Jarvis https://jjco.com/resources/jjco-booklets-useful-links/
“Controls for Small Organizations: A Guide for Board Members” by Putnam
Barber & Robert Fleming http://www.sos.wa.gov/_assets/charities/Controls%20For
%20Small%20Nonprofits.pdf
“Finance Unlocked for Nonprofits” by Washington Nonprofits https://www.wa
nonprofitinstitute.org/finance/
CHAPTER 76. Restricted Funds and Accounting Issues Specific to Nonprofits
(To be added by Dec. 31, 2018)
WASHINGTON NONPROFIT HANDBOOK -280- 2018
