Associations, Foundations and Nonprofit Sector
Associations, foundations and civil-society organizations administer funds from members, donors, partners and government bodies, and owe a duty to render accounts to several different authorities.
Industry context
Maintaining tax immunities and benefits depends on formal and accounting requirements. Partnerships with government bodies are overseen by control agencies and the public prosecutor's office, and irregularities can expose officers to personal liability.
SGEx acts in this environment as a technical firm, engaged when the industry produces disputes, inquiries, reviews, losses, buyout claims, fraud, rendering-of-accounts matters or valuations that call for an independent examination.
Questions that arise in this industry
- Rendering of accounts for partnerships, cooperation agreements and donations.
- Accounting requirements for tax immunities and benefits.
- Audit of financial management and internal controls.
- Investigation of irregularities and diversion of funds.
- Reconstruction of accounts from incomplete records.
How SGEx Approaches This
SGEx may examine: sGEx typically reviews bylaws and meeting minutes, financial statements, work plans, accountability filings, bank statements, expense documentation and reports issued by oversight bodies.
Every engagement begins by framing the technical question, continues with the organization of these sources, and ends with conclusions presented in the format the proceeding requires, with assumptions and limitations disclosed.
Possible Work and Deliverables
The format is defined according to the case, the proceeding and the purpose of the work.
- Forensic report
- Accounting reconstruction
- Financial flow map
- Expert opinion
- Support during fact-finding proceedings
- Recalculation of tax credits
Other SGEx Solutions
Services, specialties, contexts and industries connected to this topic under SGEx's relationship matrix.
Related Services
- Forensic AccountingReconstruction and examination of accounting records and financial flows for evidentiary purposes, in contexts of suspected wrongdoing, conflict or inquiry.
- Fraud InvestigationTechnical investigation of financial and accounting irregularities, including fund tracing and the documentation of findings.
- Financial and Operational AuditExamination of financial statements, processes and controls, focused on the reliability of information and adherence to defined criteria.
- Accounting Expert ExaminationIndependent expert examination of accounting records, financial statements and calculations, prepared for judicial, arbitral and administrative proceedings.
- Economic and Financial Expert AnalysisAnalysis of values, cash flows, economic assumptions and financial models in disputes and decisions that turn on quantification.
Related Specialties
- Forensic Accounting and AuditAccounting reconstruction, tracing of financial flows, analysis of financial statements, contingencies and fraud investigation.
- Tax MattersLoss of tax immunities and benefits, enforcement and challenge of tax assessments, contingencies and review of calculations.
- Rendering of Accounts and Financial ReconciliationExamination and reconstruction of accounts, reconciliations, and receivables, payables and balances among partners, officers and other parties.
- Financial Crime and Money LaunderingAccounting and financial examination of fraud, diversion and misappropriation, and of the path funds took to conceal their origin.
Related Areas of Practice
- Corporate Criminal MattersCriminal proceedings involving companies and their officers in which the evidence turns on accounting and financial analysis.
- Corporate and Shareholder DisputesDisputes among shareholders, partners and officers, corporate dissolutions, buyout claims and disagreements over financial results.
- Courts of Audit and Oversight BodiesProceedings before Courts of Audit, internal-control bodies and other oversight bodies that examine the use of public funds.
- Tax Litigation and Administrative ProceedingsTax controversies in judicial and administrative proceedings that turn on accounting evidence and the review of tax calculations.
- Administrative and Regulatory MattersAdministrative proceedings and regulatory disputes with an economic and financial impact on companies and concession holders.
Related Industries
- Insurance and ReinsuranceClaims, loss adjustment, reinsurance treaties and disputes among insurers, policyholders and reinsurers.
- Construction, Engineering and InfrastructureConstruction works, engineering projects and infrastructure assets subject to cost, schedule and rebalancing claims.
- Cryptocurrency and Digital AssetsCustody, movement and recordkeeping of crypto-assets in investigations, disputes and asset-tracing engagements.
- Condominiums and Residential AssociationsCondominiums, gated communities and residents’ associations in account audits, accounts of property managers and disputes over works and cost sharing.
- Political Parties and OrganizationsParties, party branches, party foundations and campaigns in accounts submitted to the Electoral Courts, use of public funds and disputes over financial management.
Request an Analysis
Describe the technical question, the context in which it arose, and the documents available. This information lets SGEx assess the scope of the work before any proposal.