NGO/NPO

Retain the constitution, registration, governing-body decisions and any relevant affiliation, project or sector approval. Record the activities and locations covered, conditions, reporting and renewal requirements. Evidence from one authority should not be treated as approval from every other authority.

Maintain donor or project conditions with the receipt, budget, expenditure and remaining balance. Keep fee-generating or ancillary activity identifiable where present. Use a clear bridge between project reports and the organisation’s accounts rather than different unexplained totals.

Establish the applicable Nepal reporting framework and any regulator or donor requirements. Audit, review and other assurance services have different purposes. Record the agreed service and reporting obligation rather than assume that one report satisfies all users.

Review receipt classification, payroll, professional-service payments and withholding where relevant. Retain exemption or concession evidence for the specific category and period. Non-profit status does not eliminate every employment, withholding, reporting or commercial-supply question.

• Sector and operational compliance
• Reporting and audit
• Employment obligations

Open the topic matching the task, then select the relevant article or official service. Check its period, source status and review note before using it. For older transactions, keep the earlier source set and working rather than applying the current-year explanation automatically.