Practice 6D: Written Internal Controls

This module addresses Land Trust Standards and Practices Practice Element 6D1: 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.

This is a sample signing authority matrix from the Land Trust Alliance.

This is a gift entry and receipting procedures from the accredited Leelanau Conservancy.

This checklist suggests policies, procedures and practices that can address risks that arise in each phase of the financial management cycle.

This is a sample guideline for travel reimbursement from the accredited Leelanau Conservancy.

This is a sample spending policy for endowment and stewardship funds from the accredited Leelanau Conservancy.

This guidance covers Practice 3C: Board Governance.