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Fluctuation Analysis (Nonprofit Organization)

This workbook is intended to facilitate fluctuation analysis during the initial planning stage or the wrap-up stage of an audit. It is intended to capture the major financial statement line items of a nonprofit organization.  It is not designed to assist in the preparation of financial statements.
Separate worksheets have been provided for statements of financial position, statements of activities, and statements of expenses by natural classification.  Enter the appropriate balances in the respective current and prior year columns.  The worksheets by natural classification will automatically calculate the year-over-year dollar and percentage change. If used as an interim date, the Statements of Activities amounts on the second tab and the Expenses by Natural Classification amounts on the third tab will be annualized based on the interim date for the fluctuation analysis. You may also input an expected amount that differs from the prior period for the fluctuation analysis.