NGO financial statements: the full set, line by line
The statements an NGO or microfinance institution in Bangladesh prepares each year, what each one shows, the main lines, and how to have them ready before the auditor asks.
- Statement of financial position
- Income and expenditure
- Receipts and payments
- Cash flows
- Changes in funds
An NGO's annual financial statements usually include a statement of financial position, an income and expenditure statement, a receipts and payments account, a statement of cash flows, a statement of changes in funds, and notes. Microfinance NGOs add schedules for loans, savings and provision; donor-funded NGOs add fund-wise and project-wise statements. EOMS BD prepares the full set audit-ready from your books.
NGO-র আর্থিক বিবরণীর ফরম্যাট
একটি NGO-র বার্ষিক আর্থিক বিবরণীতে সাধারণত থাকে আর্থিক অবস্থার বিবরণী, আয়-ব্যয় বিবরণী, প্রাপ্তি ও প্রদান হিসাব, নগদ প্রবাহ বিবরণী, তহবিলের পরিবর্তন বিবরণী ও নোট। ক্ষুদ্রঋণ প্রতিষ্ঠানে ঋণ, সঞ্চয় ও প্রভিশনের শিডিউল এবং ডোনার প্রকল্পে ফান্ডভিত্তিক বিবরণী যোগ হয়। EOMS BD পুরো সেট অডিট-রেডি তৈরি করে।
Why NGO statements take so long every year
The format is not the hard part. The hard part is that the numbers behind it are spread across MIS reports, Excel files and branch books.
Figures in many places
Loans in the MIS, grants in Excel, assets in a register, so every line needs its own reconciliation.
Receipts vs income
Receipts and payments are confused with income and expenditure, especially for grants and capital items.
Fund balances unclear
Restricted and unrestricted funds are mixed, so the changes in funds statement does not tie.
Notes left to the end
Schedules and notes are built in the last week, which is when most audit queries start.
Click through each statement and see its main lines
Switch between financial position, income and expenditure, receipts and payments, cash flows and changes in funds to see the main lines each one contains for a microfinance NGO.
- Statement of financial position
- Income and expenditure
- Receipts and payments
- Cash flows
The main lines of each statement. Real statements add notes, the prior year and schedules.
What your organisation gets
Statement of financial position
Assets, members' savings, borrowings, funds and reserves, with loans shown net of provision.
Income and expenditure
Service charge, grant and other income against operating, interest, provision and depreciation costs.
Receipts and payments
All cash and bank receipts and payments, including loans given and recovered, for the year.
Cash flows
Operating, investing and financing activities, with the net change in loans to members shown clearly.
Changes in funds
Opening funds, surplus, transfers to reserve and special funds, and closing balances.
Notes and schedules
Accounting policies, loans by product, savings by type, provision, fixed assets and borrowings.
Fund-wise statements
Grant received, spent and unspent for each donor project.
Audit file
Lead schedules, reconciliations and supporting documents behind every line.
A complete NGO accounting system: software and service
Switch on only what you need. Hand us the whole job, or let your own team run the software.
Accounts
- Chart of accounts mapped to MRA/donor formats
- Vouchers with approval steps
- Ledger, cash and bank books
- Trial balance and statements
- Budget vs actual
Loans
- Product-wise disbursement & recovery
- Service charge (declining balance)
- Accrued service charge
- Write-off, waiver, rescheduling
- Loan ageing & provision
Savings & insurance
- General, voluntary & term savings
- Interest on savings
- Savings adjustment on closing
- Micro-insurance / risk fund
- Admission & passbook fees
Branches & funds
- HO, zone, area, branch structure
- HO current accounts & fund transfers
- Consolidated statements
- PKSF & bank borrowings
- Reserve & disaster funds
Donor projects
- Restricted & unrestricted funds
- Donor & budget-line coding
- Shared-cost allocation
- Advance and liquidation
- Donor financial reports
People & assets
- Payroll with field allowances
- Provident fund & gratuity
- Staff loans & security deposits
- Fixed assets & depreciation
- Tax & VAT deducted at source
Reports
- MRA-format monthly/quarterly/annual
- PKSF and lender reports
- NGO Affairs Bureau project accounts
- PAR, OTR, OSS, FSS
- Audit-ready statements & notes
Control & ownership
- Keep your current MIS
- Role permissions & audit trail
- Written NDA, your data stays yours
- Daily backup, cloud access
- Bangla + English, Excel/PDF
First consultation free, then a written quote
Tell us your branches and members, projects and donors, current software and the reports you need. We send a work plan and a line-by-line written quote, with no hidden charges.
Six kinds of organisation, one accounting system
Each has its own regulator, rules and reports, and the system is set up for that.
How we start, in 5 steps
Close the books
Year-end accruals, provision, depreciation and fund transfers posted.
Reconcile every balance
Bank, loans, savings, branch accounts and fund balances agreed.
Prepare the statements
All statements produced from the trial balance in your required format.
Write the notes
Policies, schedules and comparatives prepared alongside.
Support the audit
Document lists, query answers and final adjustments with the auditor.
Which statement answers which question
| Statement | Question it answers | Basis |
|---|---|---|
| Financial position | What do we own and owe at year-end? | Accrual |
| Income and expenditure | Did we have a surplus or deficit? | Accrual |
| Receipts and payments | What cash came in and went out? | Cash |
| Cash flows | Where did cash come from and go? | Cash, by activity |
| Changes in funds | How did each fund move? | Accrual |
| Notes | What is behind each number? | Explanations and schedules |
Frequently asked questions
Usually a statement of financial position, income and expenditure, receipts and payments, cash flows, changes in funds and notes. The exact set depends on the regulator, donors and the accounting framework you follow.
Receipts and payments lists all cash movements, including capital items and loans. Income and expenditure shows only income and costs that belong to the year, on an accrual basis.
Formats vary by regulator and donor, so we prepare the statements in the layout your auditor and regulator expect, with your figures and comparatives.
Loans to members are shown in assets, net of loan loss provision, with a note by product and fund source.
Each restricted grant appears in the fund notes with amounts received, spent and unspent, and in the changes in funds statement.
No. EOMS BD prepares accounts and statements and supports the audit. The audit itself is done by an independent audit firm you appoint.
Yes. Share last year's audited statements and this year's trial balance or books, and we will plan the work and send a written quote.
More on NGO & microfinance accounting
Have your statements ready before the auditor arrives
Send last year's statements and your current books. We will list what is missing and how long it will take.
+880 1784-222255info@eomsbd.com · Dhaka, Bangladesh