Harmonised Grant Reporting

The Terms of Reference for Focus Group members are here. Focus Group 2 was set up to provide input on all matters related to the presentation of information in the financial statements and the explanatory notes, with a focus on the relevance and reliability of the information required by the disclosures. This group will cover classification of expenses, fund accounting, fundraising costs, and supplementary statements (donor reporting).

This focus group meeting was attended by 11 people from 9 countries on 5 continents.

• Slide deck