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

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

This guidance covers Practice 3C: Board Governance.

This guidance covers Practice 11I: Condemnation

This is a sample for accounting procedures from Deborah Connors, Meredeth Clark and Steve Zimmerman, C.P.A.

This guidance covers Practice 7A: Capacity.

This guidance covers Practice 6C: External Financial Evaluation.