Contributions Received
- Deposit records such as copies of contribution checks and deposit slips.
- Contributor-related correspondence, including response cards to fundraising events and any worksheets used in computing the contributions received.
- Daily lists of contributions received.
- List of contributor names and contribution amounts raised for each fundraising event.
Loans Received
- Loan agreements.
- Checks received.
- Records of outstanding balances.
Non-monetary Contributions
- Letters from contributors valuing the non-monetary contributions.
- Committee prepared documentation of non-monetary contributions.
Expenditures
- Canceled checks.
- Invoices and receipts.
- Contracts with consultants, employees, and vendors (i.e., for professional services received, office space rental, and purchase of supplies/products).
- Petty cash records (i.e., receipts, invoices, petty cash register).
- Payroll records.
Miscellaneous
- Bank statements (including bank statements for the months preceding and following the audit period).
- Check register.
- Samples of all mass mailings sent, including dates mailed and number of pieces mailed.
- Transcripts of any recorded telephone message and a record of the number of calls made for each recorded message.
- Correspondence to/from contributors and vendors.
