Audit & Accountability

Grassroots Trust Central Limited will review 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 fully completed hand 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. Please note, this must be hand signed as we do not accept electronic signatures.

The primary contact for your Organisation will receive a reminder email 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 required timeframe will result in Grassroots Trust Central Limited seeking a full refund of the grant. Any costs incurred from recovery action will remain the liability of the grant recipient.

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 Central 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 full bank statements*

Please name all documents so they can be easily identified eg power invoice May, bank statement power May.

If payments are made in a batch payment, the batch payment summary showing the invoice you wish to claim must be provided alongside the actual bank statement showing the batch payment being made.

1. Invoices must be provided in full (not just the front page) and be:

• • Addressed to your Organisation
  • Show 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

2. Bank Statements must be full bank generated statements or internet banking transaction lists that include:

• • The bank’s name i.e. BNZ
  • The Organisation name
  • 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.

*A full bank statement shows all transactions leaving the account. ‘Payment Processed’ documents will not be accepted.

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

For salary/wage costs paid via Payroll – all we require is a fully completed hand signed Salary/Wage Declaration Form confirming that the funds were only spent on the purpose for which they were granted. Please note, this must be hand signed as we do not accept electronic signatures.

For salary/wage costs paid via Invoice – we require a copy of the invoice and full bank statement* showing payment of the invoice.

You must 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.

*A full bank statement shows all transactions leaving the account. ‘Payment Processed’ documents will not be accepted.

How do I access my Accountability Report Online?

1. Click on the ‘Online Grants Portal’ button below
2. Enter your email address and click ‘Sign In’
3. Click on Accountability on the left hand menu
4. Press the down arrow next to the report you wish to complete and select submit accountability
5. Follow the instructions you receive from here

Will our Organisation be audited?

Grassroots Trust Central Limited may audit approved project, activity, and operational cost grants annually.

Grassroots Trust Central Limited may further audit 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 Central Limited grant records will also be inspected and audited by the Department of Internal Affairs (DIA). Grassroots Trust Central 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.