By the Books – Resources

Skills Building Past Sessions

To Reserve or Not To Reserve – A Panel Discussion

The panel, featuring Penelope Rowe – Chair (CSC NL), Tammy Davis (United Way NL), Laura Wardle (Grant Thornton LLP), Brian Scammell (Brian T. Scammell Assurance, Valuation & Advisory), and Josh Quinton (CIBC Wood Gundy), convened to discuss the need, barriers and possibilities of setting up reserve funds for not-for-profit organizations.

(Held Monday, 14 May 2018)

  1. Video – To Reserve or Not To Reserve
  2. Clear the Fuzzy Thinking About Nonprofit Reserves (Barr, K.)
  3. Director Duties – Keeping a Reserve (Lalonde, S.)
  4. Tips on Development a Reserves Policy (Lalonde, S.)
  5. Planning ahead: Improving financial health with reserves planning (Grant Thornton LLP)
  6. How Much Surplus is Appropriate for a Non-Profit or Charity Organization (Corkum, B.)
  7. Nonprofit Operating Reserves and Policy Examples (Nonprofits Assistance Fund)
  8. Maintaining Nonprofit Operating Reserves (Nonprofit Operating Reserves Initiative Workgroup)
  9. Operating Reserve Policy Toolkit for Nonprofit Organizations (Nonprofit Operating Reserves Initiative Workgroup)
  10. Appendix C: Policy on Agency Reserves (Excerpt – United Way NL)
  11. Charitable Giving (CIBC)
  12. Give a little bit (CIBC)
  13. Guidance CG-013 – Fundraising by registered charities (Excerpt – Canada Revenue Agency)
  14. Income Tax Interpretation Bulletin (IT)496R re: Income Tax Act and Non-Profit Organizations (Canada Revenue Agency)
  15. Condominium Act, 2009 (Excerpt – Government of NL)


Preparing For Your Financial Statement Audit – WEBINAR


Learn about the difference between an audit and a review engagement and who can perform them; what to expect during an audit; and what your organization can do to work smoothly through the process.

(Offered Wednesday, 25 April 2018)

  1. Audit Preparation Webinar Recording 
  2. Power point slides for Audit Prep 25 Apr 2018 webinar
  3. Sample List of Requested Items for Audit (B Scammell)
  4. The Difference Between and Audit and a Review Engagement (The Strauss Blog)
  5. Financial Information Kit (Charity Central)
  6. Why RFPs Should Be a Nonprofit Leader’s Best Friend
  7. A Guide to Financial Statements of Not-For-Profit Organizations: Questions for Directors to Ask (CPA Canada)


The Role of Treasurers and Finance Committees


A discussion of the vital role Treasurers and Finance Committees play with respect to nonprofit financial management.

(Offered Monday, 12 March 2018)


  1. Power point slides for The Role of Treasurers and Finance Committees 12 March 2018
  2. Role Description for a Charity Treasurer (the Charities File)
  3. Duties of the Treasurer of a Nonprofit Corporation (Nonprofit Law Blog)
  4. The Finance Committee (Bradrick, E.)
  5. Role of the Finance Committee (Nonprofit Accounting Basics)
  6. Make Good Use of the Treasurer and Finance Committee (Barr, K.)
  7. Exerpt from Accountants on Board: Guide to Becoming Director of a Not-for-Profit Organization (CPA Canada)
  8. Accountants on Board: Guide to Becoming Director of a Not-for-Profit Organization FULL (CPA Canada)

Internal Financial Controls: Protecting Your Organization


What board and staff need to know about protecting financial assets from fraud, theft and inefficiencies; tips and tools, plus helpful handouts and links to resources.

(Offered Tuesday, 20 February 2018)


  1. Power point slides for Internal Financial Controls – Protecting Your Organization 20 February 2018
  2. Lack of training for board members often breeds expense scandals, says expert (CBC News)
  3. Preventing fraud in Not For Profit organizations (RBC Royal Bank)
  4. Critical financial controls that could shelter the homeless and feed the hungry (Charity Village)
  5. Tools for nonprofit leaders: Policies and procedures (Charity Village)
  6. Cheque it Out: Internal Financial Controls for Nonprofits – Checklists (CSC NL)
  7. More than $58,000 still unaccounted for at Mile One Centre (The Telegram)
  8. Business owners say fraud, theft by former bookkeeper had huge impact (The Telegram)
  9. Fraudulent accountant blasted for sticky fingers (CBC News)
  10. Newfoundland priest and wife facing chanrges of fraud (Anglican Journal)
  11. 3 things you should know about pre-employment credit checks (


Learn to Reconcile Your Bank Account


How to prepare the bank reconciliation, with a working example, as well as tips for the bank reconciliation review.

(Offered Thursday, 15 February 2018)



Operating Budgets and Cash Flows: Do You Use Them?


A look at the budgeting process and related cash flows – a 2-hour workshop to fine tune the skills of both staff and volunteers.

(Offered Tuesday, 13 February 2018)


  1. BTB Budgets Power Point Slideshow
  2. Budgeting for Nonprofits
  3. Budgeting Guide for Non-Profits
  4. Fifteen budget tune-up tips
  5. 10 step annual budgeting checklist
  6. Learn from the Pros
  7. 13 Free Nonprofit Budget Templates You Should Try
  8. Copy of cash flow projection
  9. Detailed expense estimates
  10. Simple Budget Template

Completing and Filing T4 Slips and the T4 Summary – WEBINAR


With this 56 minute webinar, learn how to complete and file T4 slips & summaries for your organization

(Offered Wednesday, 7 February 2018)



  1. Completing and Filing T4 Slips and the T4 Summary Webinar recording
  2. T4 web Power Point Slideshow
  3. T4 (fillable)
  4. T4 Summary (fillable)
  5. rc4120-17e


Payroll, Benefits & Remittances: Paying Your Employees Correctly – WEBINAR


Demostrations on how to develop and maintain a Payroll system for your organization. A hour long webinar discussing benefits, payroll & remittance.

(Offered Wednesday, 31 January 2018)



  1. Payroll, Benefits & Remittances – Paying Your Employees Correctly Webinar recording
  2. T4001 Employer’s Guide Payroll
  3. Td1-fill-04-17e
  4. T4032 NL_General_Jan 1 2017
  5. CPA_Pay_Statement_Guidelines
  6. 20170906_Employer_Registration
  7. Payroll web Power Point Slideshow


Accounting Software – Do You Need IT? – WEBINAR


A 39 minute webinar presentation about accounting software and how it can benefit any organization.

(Offered Wednesday, 13 December 2017)



  1. Accounting Software – Do You Need It Webinar recording
  2. BTB Accounting Software (web) Power Point Slideshow
  3. The Top 8 Free Accounting Software for Nonprofits
  4. Free and Low Cost Accounting Software Options for Nonprofits
  5. Techsoup CANADA – A Few Good Accounting Packages
  6. Capterra – When Do You Need Accounting Software



The Do’s and Don’ts of Charitable Receipting – WEBINAR


With this one hour webinar (and resources), learn how to and how not to go about Charitable Receipting within Nonprofit Organizations.

(Offered Wednesday, 29 November 2017)



  1. The Do’s and Don’ts of Charitable Receipting Webinar recording
  2. BTB Charitable Receipts (web) Power Point Slideshow
  3. Charity Central – Sample donation receipts
  4. CRA checklist
  5. Imagine Canada – Basics of Tax Receipting for Donations
  6. Issuing Receipts for Non-cash Charitable Donations
  7. Issuing Receipts in Specific Situations

Navigating HST in a Nonprofit Organization – WEBINAR


Need to know materials on navigating HST in a Nonprofit organization. A hour long webinar including basic guidelines for completing and understanding GST-HST for NPO’s.

(Offered Wednesday, 22 November 2017)




  1. Navigating HST in a Nonprofit Organization Webinar recording
  2. GI-066 How a Charity Completes Its GST-HST Return
  3. GI-067 Basic GST-HST Guidelines for Charities
  4. GST31-fill-17e
  5. GST66-fill-13e
  6. GST-HST_for_CNPO
  7. HST for Nonprofits Power Point Slideshow
  8. RC1-fill-17e
  9. RC4081-16e
  10. RC4082-10-16e
  11. RC7066-sch-fill-17e



Setting Up a Chart of Accounts – Where Do You Start? – WEBINAR


A 34 minute webinar on what an nonprofit organization needs to understand about setting up a chart of accounts and how to start.

(Offered Wednesday, 8 November 2017)



  1. Setting Up a Nonprofit Chart of Accounts – Where Do You Start Webinar recording
  2. Non Profit Chart of Accounts
  3. Clemenson Chart of Accounts White Paper
  4. QuickBooks for Nonprofits
  5. Top Free Accounting Software Options
  6. Setting Up Accounts Power Point Slideshow


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