Nonprofit Restricted Donation Allocation Map

Nonprofit Restricted Donation Allocation Map — EVIDENCE-LIMITED REVIEW

Scenario received

A donation for youth programming is booked against unrestricted administration costs.

Evidence inventory

• S1: donor restriction correspondence — partial extract described by the requester; original full source not provided here.
• S2: gift receipt ledger — partial extract described by the requester; original full source not provided here.
• S3: project expense exports — NOT PROVIDED; required to validate dependent findings.
• S4: board release approvals — NOT PROVIDED; required to validate dependent findings.

Case-specific checks

Associate each gift to stated restrictions. INCOMPLETE until matching source anchors can be examined; document the observable facts, counterexamples and decision gate.
2.

Reconcile applied expense codes. INCOMPLETE until matching source anchors can be examined; document the observable facts, counterexamples and decision gate.
3.

Flag timing and purpose mismatches. INCOMPLETE until matching source anchors can be examined; document the observable facts, counterexamples and decision gate.
4.

Identify missing release authorization. INCOMPLETE until matching source anchors can be examined; document the observable facts, counterexamples and decision gate.

Deliverables

Restricted fund crosswalk. Create an evidence-linked section with observations, missing data, owner and next validation step.

Unsupported allocation queue. Create an evidence-linked section with observations, missing data, owner and next validation step.

Treasurer review memo. Create an evidence-linked section with observations, missing data, owner and next validation step.

Acceptance gate

The map distinguishes bookkeeping evidence from audit or legal conclusions. Do not label this gate passed until supplied source records actually demonstrate it.

Verdict and next action

INCOMPLETE — evidence required. Request S3 and S4 from the authorized owner, reconcile them with S1 and S2, then repeat the four checks and log remaining conflicts. No production change, approval, communication, or test run is claimed.