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This resource comments on the need to properly track and report expenditures as well as identifying whether the grant is a contribution or exchange transaction. Also see related Nonprofit Accounting Basics resources on government grants (links below).
- Budget for Government Grants: Discusses budget use stipulations that may be included in government grants.
- Government Grants - Other Items to Consider: Comments on matching funds.
- Accounting for Government Grants - Sample Journal Entries: Provides examples of journal entries for accounting specific to government grants.
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