1. How to report your financial information A project of the Center for Victims of Torture

6. Form: APFR101 SAMPLE FINANCIAL REPORT NED Grant No. 2008-791.0 PERIOD REPORT COVERS: 12/01/2008 – 02/28/2009 GRANTEE: ________________________ (insert beginning and ending dates of reporting period) CONVERSION INFORMATION : ( must be completed if applicable) For the Grantee: “Expenditures This Period” incurred in currency other than US dollars were converted to US dollars for purposes of this report at the rate of = US$1.00 PRIOR EXPENDITURES TOTAL LINE ITEM BUDGET EXPENDITURES * THIS PERIOD EXPENDITURES PROGRAM COSTS Salaries, 8 months $1,872 $ 702 $ 702 $1,402 Communications and Postage 880 80 800 880 Translation Costs 1,688 1,688 0 1,688 Workshop Costs 1,560 0 1,000 1,000 TOTAL PROGRAM COSTS $6,000 $2,390 $2,482 $4,892 Petty Cash 20 GRAND TOTAL $6,000 $2,390 $2,502 $4,892 Non-NED Funding Contributed 100 * "Prior Expenditures" on all reports after the initial Financial Report should be the same as the "Total Expenditures" on the previous report. Any variations must be annotated and explained. Your organization’s name Is here

7. Form: APFR101 SAMPLE FINANCIAL REPORT NED Grant No. 2008-791.0 PERIOD REPORT COVERS: 12/01/2008 – 02/28/2009 GRANTEE: ________________________ (insert beginning and ending dates of reporting period) CONVERSION INFORMATION : ( must be completed if applicable) For the Grantee: “Expenditures This Period” incurred in currency other than US dollars were converted to US dollars for purposes of this report at the rate of = US$1.00 PRIOR EXPENDITURES TOTAL LINE ITEM BUDGET EXPENDITURES * THIS PERIOD EXPENDITURES PROGRAM COSTS Salaries, 8 months $1,872 $ 702 $ 702 $1,402 Communications and Postage 880 80 800 880 Translation Costs 1,688 1,688 0 1,688 Workshop Costs 1,560 0 1,000 1,000 TOTAL PROGRAM COSTS $6,000 $2,390 $2,502 $4,892 Petty Cash 20 GRAND TOTAL $6,000 $2,390 $2,502 $4,892 Non-NED Funding Contributed 100 * "Prior Expenditures" on all reports after the initial Financial Report should be the same as the "Total Expenditures" on the previous report. Any variations must be annotated and explained. Be sure to include what the conversion rate of the currency was in each report period.

8. Form: APFR101 SAMPLE FINANCIAL REPORT NED Grant No. 2008-791.0 PERIOD REPORT COVERS: 12/01/2008 – 02/28/2009 GRANTEE: ________________________ (insert beginning and ending dates of reporting period) CONVERSION INFORMATION : ( must be completed if applicable) For the Grantee: “Expenditures This Period” incurred in currency other than US dollars were converted to US dollars for purposes of this report at the rate of = US$1.00 PRIOR EXPENDITURES TOTAL LINE ITEM BUDGET EXPENDITURES * THIS PERIOD EXPENDITURES PROGRAM COSTS Salaries, 8 months $1,872 $ 702 $ 702 $1,402 Communications and Postage 880 80 800 880 Translation Costs 1,688 1,688 0 1,688 Workshop Costs 1,560 0 1,000 1,000 TOTAL PROGRAM COSTS $6,000 $2,390 $2,502 $4,892 Petty Cash 20 GRAND TOTAL $6,000 $2,390 $2,502 $4,892 Non-NED Funding Contributed 100 * "Prior Expenditures" on all reports after the initial Financial Report should be the same as the "Total Expenditures" on the previous report. Any variations must be annotated and explained. We will provide you with the basic format with YOUR approved budget and will update the ‘Prior Expenditures’ column.

9. Form: APFR101 SAMPLE FINANCIAL REPORT NED Grant No. 2008-791.0 PERIOD REPORT COVERS: 12/01/2008 – 02/28/2009 GRANTEE: ________________________ (insert beginning and ending dates of reporting period) CONVERSION INFORMATION : ( must be completed if applicable) For the Grantee: “Expenditures This Period” incurred in currency other than US dollars were converted to US dollars for purposes of this report at the rate of = US$1.00 PRIOR EXPENDITURES TOTAL LINE ITEM BUDGET EXPENDITURES * THIS PERIOD EXPENDITURES PROGRAM COSTS Salaries, 8 months $1,872 $ 702 $ 702 $1,402 Communications and Postage 880 80 800 880 Translation Costs 1,688 1,688 0 1,688 Workshop Costs 1,560 0 1,000 1,000 TOTAL PROGRAM COSTS $6,000 $2,390 $2,502 $4,892 Petty Cash 20 GRAND TOTAL $6,000 $2,390 $2,502 $4,892 Non-NED Funding Contributed 100 * "Prior Expenditures" on all reports after the initial Financial Report should be the same as the "Total Expenditures" on the previous report. Any variations must be annotated and explained. You will be responsible for filling in these two columns.

10. Form: APFR101 SAMPLE FINANCIAL REPORT NED Grant No. 2008-791.0 PERIOD REPORT COVERS: 12/01/2008 – 02/28/2009 GRANTEE: ________________________ (insert beginning and ending dates of reporting period) CONVERSION INFORMATION : ( must be completed if applicable) For the Grantee: “Expenditures This Period” incurred in currency other than US dollars were converted to US dollars for purposes of this report at the rate of = US$1.00 PRIOR EXPENDITURES TOTAL LINE ITEM BUDGET EXPENDITURES * THIS PERIOD EXPENDITURES PROGRAM COSTS Salaries, 8 months $1,872 $ 702 $ 702 $1,402 Communications and Postage 880 80 800 880 Translation Costs 1,688 1,688 0 1,688 Workshop Costs 1,560 0 1,000 1,000 TOTAL PROGRAM COSTS $6,000 $2,390 $2,502 $4,892 Petty Cash 20 GRAND TOTAL $6,000 $2,390 $2,502 $4,892 Non-NED Funding Contributed 100 * "Prior Expenditures" on all reports after the initial Financial Report should be the same as the "Total Expenditures" on the previous report. Any variations must be annotated and explained. The Total Expenditures is the sum of the ‘Prior Expenditures’ and the ‘Expenditures this Period’.

11. Form: APFR101 SAMPLE FINANCIAL REPORT NED Grant No. 2008-791.0 PERIOD REPORT COVERS: 12/01/2008 – 02/28/2009 GRANTEE: ________________________ (insert beginning and ending dates of reporting period) CONVERSION INFORMATION : ( must be completed if applicable) For the Grantee: “Expenditures This Period” incurred in currency other than US dollars were converted to US dollars for purposes of this report at the rate of = US$1.00 PRIOR EXPENDITURES TOTAL LINE ITEM BUDGET EXPENDITURES * THIS PERIOD EXPENDITURES PROGRAM COSTS Salaries, 8 months $1,872 $ 702 $ 702 $1,402 Communications and Postage 880 80 800 880 Translation Costs 1,688 1,688 0 1,688 Workshop Costs 1,560 0 1,000 1,000 TOTAL PROGRAM COSTS $6,000 $2,390 $2,502 $4,892 Petty Cash 20 GRAND TOTAL $6,000 $2,390 $2,502 $4,892 Non-NED Funding Contributed 100 * "Prior Expenditures" on all reports after the initial Financial Report should be the same as the "Total Expenditures" on the previous report. Any variations must be annotated and explained. In this example, the “Prior Expenditures” refers to ALL previous report periods. The NEXT report will show the $4,892 amount at the bottom of this column with just $1,108 remaining of the $6,000 grant.

12. Form: APFR101 SAMPLE FINANCIAL REPORT NED Grant No. 2008-791.0 PERIOD REPORT COVERS: 12/01/2008 – 02/28/2009 GRANTEE: ________________________ (insert beginning and ending dates of reporting period) CONVERSION INFORMATION : ( must be completed if applicable) For the Grantee: “Expenditures This Period” incurred in currency other than US dollars were converted to US dollars for purposes of this report at the rate of = US$1.00 PRIOR EXPENDITURES TOTAL LINE ITEM BUDGET EXPENDITURES * THIS PERIOD EXPENDITURES PROGRAM COSTS Salaries, 8 months $1,872 $ 702 $ 702 $1,402 Communications and Postage 880 80 800 880 Translation Costs 1,688 1,688 0 1,688 Workshop Costs 1,560 0 1,000 1,000 TOTAL PROGRAM COSTS $6,000 $2,390 $2,502 $4,892 Petty Cash 20 GRAND TOTAL $6,000 $2,390 $2,502 $4,892 Non-NED Funding Contributed 100 * "Prior Expenditures" on all reports after the initial Financial Report should be the same as the "Total Expenditures" on the previous report. Any variations must be annotated and explained. You can add the ‘Petty Cash’ and the ‘Non-NED Funding Contributed’ line items if they apply.

15. NAME OF GRANTEE .................................................................................................... NOTE: THIS FORM IS TO ASSIST YOU IN PREPARING THE SUBMITTED DOCUMENTATION REQUESTED FOR NED’S INVOICE REVIEW. NED Grant No. 2008-791.0 PLEASE USE THIS FORM(MAKE AS MANY COPIES AS NECESSARY) TO LIST ALL EXPENSES RELATED TO EACH BUDGET CATEGORY REPORTING PERIOD FROM ......................................TO......................................... SPECIFIED IN “ATTACHMENT B” OF YOUR GRANT AGREEMENT. LIST OF EXPENSES FOR ......................................................BUDGET CATEGORY (PREPARE A SEPARATE LIST FOR EACH BUDGET CATEGORY) INVOICE VERIFICATION WORKSHEET *PLEASE SUBMIT ONLY PHOTOCOPIES NOT ORIGINALS. *PLEASE NOTE THAT EACH ITEM OR AMOUNT WRITTEN IN THIS SHEET SHOULD BE SUPPORTED BY AN ATTACHED DOCUMENT (COPY OF TIMESHEET, INVOICE, RECEIPT, CONTRACT OR BILL) WHICH IS NUMBERED AND CORRESPOND TO (REFERENCE/ITEM No.) IN THIS SHEET. *MAKE SURE THAT THE TOTAL IN EACH BUDGET CATEGORY SHEET CORRESPOND TO THE AMOUNTS REPORTED IN THE FINANCIAL REPORT. TOTAL DESCRIPTION OF EXPENSE AMOUNT IN US $ CONVERSION RATE AMOUNT IN FOREIGN CURRENCY VENDOR/ PAYEE OR RECIPIENT INVOICE/ RECEIPT No. INVOICE DATE REFERENCE ITEM No.

16. INVOICE VERIFICATION WORKSHEET NAME OF GRANTEE ...... (Enter Your Organization Name) NOTE: THIS FORM IS TO ASSIST YOU IN PREPARING THE SUBMITTED NED Grant No. 2008-791.0 PLEASE USE THIS FORM(MAKE AS MANY COPIES AS NECESSARY) TO LIST ALL EXPENSES RELATED TO EACH BUDGET CATEGORY REPORTING PERIOD FROM . June 15, 2007 ...TO.... September 15, 2007 SPECIFIED IN “ATTACHMENT B” OF YOUR GRANT AGREEMENT. LIST OF EXPENSES FOR ….. .. Workshops ........BUDGET CATEGORY (PREPARE A SEPARATE LIST FOR EACH BUDGET CATEGORY) SAMPLE - INVOICE VERIFICATION WORKSHEET (Workshops budget category) DESCRIPTION OF EXPENSE AMOUNT IN US $ CONVERSION RATE AMOUNT IN FOREIGN CURRENCY VENDOR/ PAYEE OR RECIPIENT INVOICE/ RECEIPT No. INVOICE DATE REFERENCE ITEM No. *PLEASE SUBMIT ONLY PHOTOCOPIES NOT ORIGINALS. *PLEASE NOTE THAT EACH ITEM OR AMOUNT WRITTEN IN THIS SHEET SHOULD BE SUPPORTED BY AN ATTACHED DOCUMENT (COPY OF TIMESHEET, INVOICE, RECEIPT, CONTRACT OR BILL) WHICH IS NUMBERED AND CORRESPOND TO (REFERENCE/ITEM No.) IN THIS SHEET. *MAKE SURE THAT THE TOTAL IN EACH BUDGET CATEGORY SHEET CORRESPOND TO THE AMOUNTS REPORTED IN THE FINANCIAL REPORT. $1,699.84 1.6 1,062.40 TOTAL Purchase of workshop room facility (250), and food and beverages for 50 people at 6.20 per person $897.20 1.6 560.75 YMCA 255715 09/6/07 4 25 participants at $14 per participant $560.38 1.6 350.24 Travel Per Diems 45269 08/15/07 3 LCD projector $57.01 1.6 35.63 Equipment Rental 7586 07/25/07 2 25 participant packets at $4.63 per packet $185.25 1.6 115.78 Workshop materials 255689 06/30/07 1

17. NAME OF GRANTEE : (Enter Your Organization Name) GRANT NO . 2008-791.0 REPORTING PERIOD FROM: ________ TO _________ LIST OF EXPENSES FOR Salaries BUDGET CATEGORY SAMPLE - INVOICE VERIFICATION WORKSHEET ( Salaries budget category ) Salary, April 2006 120,64 28,7825 3472,24 Staff 15 15.06.06 7 Taxes to medical insurance federal fund, April 2006 1,53 28,7825 44,00 Federal treasure, V. branch 83 03.05.06 6 Taxes to federal budget, April 2006 8,34 28,7825 240 ,00 Federal treasure, V. branch 85 03.05.06 5 Taxes to social insurance fund, April 2006 4,03 28,7825 116,00 Federal treasure, V. branch 87 03.05.06 4 Taxes to medical insurance territorial fund, April 2006 2,78 28,7825 80,00 Federal treasure, V. branch 82 03.05.06 3 Taxes to superannuation fund, April 2006 13,86 28,7825 399,00 Federal treasure, V. branch 80 03.05.06 2 Taxes to superannuation fund, April 2006 5,56 28,7825 160,00 Federal treasure, V. branch 81 03.05.06 1 DESCRIPTION OF EXPENSE AMOUNT IN US $ CONVERSION RATE AMOUNT IN FOREIGN CURRENCY VENDOR/ PAYEE OR RECIPIENT INVOICE/ RECEIPT No. INVOICE DATE REFERENCE ITEM No.

19. Enter staff name & organization Sample Timesheet

20. Sample of a Staff Salary Voucher

21. 4. Travel expense report If travel is being paid for by the New Tactics-NED grant, you are required to fill out this report for each reporting period.

22. 5. Cash Record Book If your organization adds a ‘petty cash’ item to the Financial Reporting Sheet, then you will also include this Cash Record Book for documentation.

23. 6. Accounting Record This form is for your records only. You do NOT have to return document to New Tactics.