NGO ERP donor audit checklist for Cambodia
How Cambodian NGOs can prepare donor audit evidence across procurement, expenses, assets, payroll, and project budgets with one ERP workflow.
Updated 2026-06-26 · 8 min read
Donor audit evidence should be captured during work, not after it
The weakest audit position is trying to rebuild decisions from email, chat, and spreadsheets after a donor asks for evidence. A stronger NGO ERP process captures approvals, attachments, budget references, and review status while the transaction is happening.
Evidence to keep for every donor-funded transaction
- Project, donor, and budget-line reference
- Requester, approver, reviewer, and timestamp history
- Quotation, invoice, receipt, or delivery evidence
- Finance review status and payment or reimbursement record
- Asset custody record when a purchase becomes an asset
The audit-ready operating model
A practical NGO ERP should connect project budgets to purchase requests, expense claims, assets, and payroll. That connection lets teams answer donor questions quickly without rebuilding the story from separate systems.