TN Nonprofit Manual

In 1998, the US state of Tennessee Comptroller's Office published a comprehensive guide for nonprofit organizations expending state grant funds. It's no longer available on the website, but it's still (twenty-odd years later) an excellent resource for nonprofit financial managers.

The manual consists of 14 sections, which I've broken into seven PDF documents, as listed below.

Cover page and TOC
Sections 01-03, covering general requirements, accounting/reporting systems, and chart of accounts
Section 04, cost allocation (entirely consistent with the US federal cost principles)
Sections 05-07, covering records, internal controls and external financial reporting
Sections 08-09, covering GAAP financial statements and subrecipient reporting
Sections 10-11, covering IRS form 990 and TN-specific reporting
Sections 12-14, covering single audits, questions & answers, and examples of bookkeping entries


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