Audit & Accountability

Grassroots Trust Limited will review 100% of all approved grants for accountability compliance.

Your Organisation must obtain invoices for all goods or services, and complete full accountability as soon as reasonably possible, but no later than six months following grant money being received.

If you were granted funding toward a salary / wage, you will need to provide a signed declaration form confirming the funds were spent on the purpose for which they were granted and that all legal obligations including IRD deductions have been met.

The primary contact for your Organisation will receive a reminder email 20 days prior to the accountability report being due. It is your responsibility to ensure your contact details are always up to date.

Failure to provide your accountability report within the 20 days provided will result in Grassroots Trust Limited seeking a full refund of the grant.

If additional time is required, please call a member of our Grants Team on 0800 957 960 to discuss your options.

If your Organisation does not proceed with the Approved Specific Purpose for which the funds were granted, or there is a surplus of funds once the purchase has been made, these funds must be returned to Grassroots Trust Limited by direct credit within 5 working days of becoming aware of the surplus.

What documents do I need to provide for project, activity, or operational expenses?

For project, activity, or operational expenses, we require tax invoices and actual bank statements.

If payments are made by cheque, a receipt from the supplier must also be provided. If payments are made in batches, the batch payment summary showing the invoice you wish to claim must be provided.

  1. Invoices must be provided in full (not just the front page) and be:
    • Addressed to the Grant Recipient (your Organisation)
    • State the full contact details of the supplier
    • Provide a full description of the goods and services
    • Clearly show whether the total is GST inclusive or exclusive
  1. Bank statements must be actual bank generated statements or internet banking transaction lists that include:
    • The bank’s name i.e. BNZ
    • The Grant Recipient’s name (your Organisation)
    • The bank account number (that matches the account your grant was paid into)
    • Highlighting of all relevant payments

For examples of an invoice or bank statement and to see what information we will be looking for when we assess your accountability report, please click below.

What documents do I need to provide for salary/wage costs paid via payroll?

All we require is the signed declaration form confirming that the funds were only spent on the purpose for which they were granted.

You must also keep on hand all supporting documentation that confirms the salary spend in case you are chosen to be audited. This documentation includes your IR employment information, and bank statements showing all salary/wage payments to the staff member, and IRD deduction payments made to IRD. If the payments are made in batches, the payment batch summary showing the funded staff member must also be kept with your supporting documentation.

To download a salary/wage declaration form, please click below.

How should I prepare my documents for uploading?

Documents must be scanned into ONE FILE per approved line item and the file chosen from the drop-down menu as you Invoice File in the Accountability Project/Activity Costs Grid in Step 6 of your Accountability Report.

Below is an example of what should be included in your ONE FILE if you were approved funding towards the costs associated with electricity from January to February 2020:

  1. Full January electricity invoice (not just the front page)
  2. Bank statement highlighting payment of January electricity invoice
  3. Full February electricity invoice (not just the front page)
  4. Bank statement highlighting payment of February electricity invoice

Please note all invoices must be paid from the bank account in which Grassroots Trust deposited the funds. No payments can be made as a reimbursement to any member of the Organisation; this includes any credit card payments. No money may be transferred to another party to pay for any expenditure. If any of the above occur, a full refund will be requested.

How do I access my Accountability Report online?

Prior to starting your accountability report, we recommend that you read our “Applicant Dashboard Guide” and our Audit and Accountability frequently asked questions which are updated on a regular basis to reflect the most commonly asked questions each month.

How to access my Applicant Dashboard:

  1. Click on the “Complete my Accountability Report” option below.
  2. Click on Login, enter your email address and password
  3. Choose Accountability Reports from the side menu
  4. Click on the grant you wish to complete an accountability report for
  5. Follow the instructions you receive from there

What if my report is re-opened for additional information?

Once your report has been assessed by Grassroots Trust, additional information may be requested in relation to how the funds have been spent. An email will be sent to the primary contact person requesting this information is provided within 5 working days.

The requested information must be scanned into ONE FILE called RESUBMITTED ACCOUNTABILITY to the Additional Information section in Step 6 of your Accountability Report.

Will our Organisation be audited?

Grassroots Trust Limited will audit 5% of approved project, activity, and operational cost grants annually. They will further audit 5% of approved salary / wage contribution grants annually to confirm that the funds were only spent on the purpose for which they were granted, and that all legal obligations including IRD deductions have been met.

If your Organisation is selected to be audited, a member of our Grants Team will contact you.

Grassroots Trust Limited grant records will also be inspected and audited by the Department of Internal Affairs (DIA). Grassroots Trust Limited is required to provide details of all grants to the DIA. All applications must be made on the understanding that, if a DIA officer requests, the grant recipient must agree to and participate in an inspection/audit.