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Recordkeeping and Reporting Requirements

Report Templates 

Recordkeeping and Reporting Requirements.pdfLMCHD MIDTERM Report Template 2022.docxLMCHD FINAL Report Template 2022.docxExcel - Expenditure Summery Worksheet.xlsx

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All grantees and partners must abide by LMCHD's record-keeping and reporting requirements as well as ensure their organization is compliant with all laws of the appropriate state and federal agencies that govern charitable organizations (e.g., IRS, CA FTB, CA Secretary of State, Contra Costa County, etc.) 

LMCHD has policies and procedures in place to ensure that all District funds are properly accounted for and spent appropriately within LMCHD guidelines.  In addition, LMCHD has clearly established mechanisms to provide effective oversight of programs funded with District monies.  These policies, procedures, and practices include:

  1. Clearly published recordkeeping requirements to ensure that grant funds are spent appropriately on approved project activities;
  2. A mandate that each recipient of LMCHD funds have internal financial controls in place; and
  3. Standardized reporting requirements to ensure that LMCHD funds are achieving the purposes for which each project or program was funded.

Recordkeeping Requirements:

Each project funded by LMCHD must account for all grant expenditures by keeping the following documentation in a separate file for each grant year.  Files may be subject to periodic audits as necessary by District staff based upon either scheduled reviews or risk monitoring guidelines that will be established.

  • 3rd party receipts or invoices for expenditures using grant funds
  • Time and activity reports for staff funded by grant funds

Each project must also have documentation demonstrating that they have minimal levels of financial and organizational capacity to avoid misuse of grant funds, including:

  • Most recent financial audit (if performed)
  • Copy of 501(c)(3) documentation (if applicable)
  • Any existing documentation demonstrating that grant funds are kept separate from personal accounts and/or are tracked separately from other business expenses (e.g., separate business banking account, financial records, etc.).
  • Description of the internal system of financial controls describing checks and balances, and any policies or supporting documentation describing the organization’s financial controls.

Financial Controls Mandate

All LMCHD-funded projects should use District funds for activities described in grant agreements or other contracts with the LMCHD.  Funds may not be used for activities other than those authorized in writing by the District.  To control that grant funds are being used appropriately, and to control against waste, theft, inefficiency, for accuracy and reliability of financial information, and to encourage compliance with policies, each grant recipient must have internal controls.

Internal controls refer to the combination of policies, procedures, defined responsibilities, personnel, and records that allow an organization to maintain adequate oversight and control of its finances.  As such, internal controls reflect the overall financial management system of an organization or agency.  Budget controls, cash management, accounting controls, procurement, property controls, and audits are sub-parts of the overall financial system.

Reporting Requirements

Each project must submit an annual report to show that grant funds were used for: (1) the project as described in the grant application, LMCHD contract, or agreement; and (2) to demonstrate the project’s success.  Each project will report on the following in a standardized annual report:

  • Project description: as described in the project application, contract, or agreement and any changes that occurred after the application was approved.
  • Number of people served by the grant funds: and method of counting individuals.
  • Outcomes achieved: a brief description of specific accomplishments achieved using District funds and any supporting data the project may have collected.