Field notes
Practical notes on fund expense testing, claim support, and preparing trustee packs in Hong Kong.
Short articles for finance leads and trustees who commission expense reviews. Topics stay close to vouchers, approvals, and fund rules.
Preparing the closed session after fieldwork
How to brief two or three trustees without drowning them in methods.
When vendor invoices sit in the wrong fund
Cost-centre drift between related grants and how sampling exposes it.
Travel claims that fail expense tests
The recurring gaps we see in staff travel claims against fund rules.
Building a sampling plan trustees will accept
How to agree sample size and attributes before anyone opens a voucher file.