Practice 6D: Written Internal Controls
Source
About This Practice
This guidance covers Practice 6D, which includes one element:
⬤ Establish written internal controls and accounting procedures, including segregation of duties, in a form appropriate for the scale of the land trust, to prevent the misuse or loss of funds
⬤ Accreditation indicator element | ■ Terrafirma enrollment prerequisite | ▲ Required for both
May 2026 update: Updated accreditation requirements for Practice Element 6D1 to reflect the 2026 Requirements Manual.
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For accreditation-related materials, please also consult the Land Trust Accreditation Commission website.