THE HSWAGATA BUDDHA TOOTH RELIC PRESERVATION PRIVATE MUSEUM
FOR INTERNAL USE ONLY
Template No.: T069
Template Title: TK-069 Village Stupa Funds Mismanaged Allegation (D/F) — Accounts — Audit Trigger Protocol
Related Research Case IDs / Cluster:
Cluster D (Everyday Faith & Lay Donations) / Cluster F (HGT Conflicts)
Linked Templates / Policies:
TK-061 Small Donations / TK-064 Pledge Tracking / TK-068 Fundraising Conflict / T42 Rumour & Complaint Management / T30 Gentle Audit Sheet (if used)
Date of form: ____ / ____ / ______
Prepared by / Role: _______________________
Office / Unit: ____________________________
Country / Location: _______________________
Confidentiality Level:
Internal only [ ] Restricted [ ] Sacred-Restricted / Sensitive [ ]
Use of this form (tick):
New case / action [ ] Follow-up [ ] Annual review [ ] Archive only [ ]
Fields (TK-069 Body)
1) Case Identification
1.1 Case title: _______________________________________________
1.2 Village / stupa name: ______________________________________
1.3 Location (township/region): ________________________________
1.4 Date allegation received: ____ / ____ / ______
1.5 Allegation channel (tick): In-person [ ] Phone [ ] Letter [ ] Social media [ ] Committee meeting [ ] Other [ ]
1.6 Current status (tick):
Intake recorded [ ] Evidence collecting [ ] Audit triggered [ ] Mediation ongoing [ ] Resolved [ ] Closed [ ]
2) Parties Involved (Roles Only, No Insults)
2.1 Complainant (name optional): _______________________________
Role (tick): Donor [ ] Villager [ ] Committee member [ ] Monk [ ] Contractor [ ] Other [ ]
2.2 Accused person(s) / committee (name/role):
2.3 Stupa committee roles (if known):
Chair: __________________ Treasurer: __________________ Secretary: __________________
3) Summary of Allegation (Facts Only)
3.1 What is being claimed (tick all that apply):
Money missing [ ] Receipts missing [ ] Overpricing [ ] Private use [ ] No reporting [ ] Fake donor list [ ] Other [ ]
3.2 Short description (neutral):
3.3 Estimated amount involved (if known): __________________ Currency: _______
4) Immediate Harm / Risk Check (D/F)
Tick YES or NO:
Risk of community conflict escalating? Yes [ ] No [ ]
Threats, intimidation, or fear present? Yes [ ] No [ ]
Social media rumor spreading? Yes [ ] No [ ]
Risk of violence or forced removal of property? Yes [ ] No [ ]
Risk of evidence being destroyed? Yes [ ] No [ ]
If YES to any → notify Board/Senior + secure records within 24 hours.
5) Accounts and Evidence Request List (Attach/Collect)
5.1 Required Accounts (Minimum)
Collection ledger / donation list [ ]
Receipt book or receipt copies [ ]
Bank deposit slips / bank statements [ ]
Cash box opening/closing record [ ]
Expense log [ ]
Contractor invoices / quotations [ ]
Committee meeting minutes [ ]
5.2 Optional Supporting Evidence
Photos of construction progress [ ]
Materials delivery notes [ ]
Witness statements (signed) [ ]
Screenshots of online fundraising [ ]
Evidence file refs / IDs: ________________________________________
6) AUDIT TRIGGER PROTOCOL (MANDATORY)
6.1 Purpose
This protocol decides when to start an audit and how to do it fairly.
6.2 Audit Trigger Levels
Tick the highest level that applies.
Level 1 — Clarification Review (Low risk)
One complaint, small amount, records mostly available [ ]
Action: quick check + written clarification.
Level 2 — Internal Audit Trigger (Medium risk)
More than one complaint OR missing receipts OR no clear reporting [ ]
Action: internal audit by Admin/Records + neutral reviewer.
Level 3 — Urgent Audit + Safeguards (High risk)
Large amount OR strong rumor OR threats OR evidence risk [ ]
Action: freeze spending + urgent audit + Board oversight.
6.3 Immediate Safeguards (When Level 2 or 3)
Pause new spending from the fund [ ]
Secure receipt books and ledgers [ ]
Count remaining cash with two persons [ ]
Save copies (photos/scans) of key records [ ]
Inform committee in calm written notice [ ]
6.4 Audit Team Rules (Fairness)
At least 2 reviewers
No close family member of accused in audit team
Keep neutrality and respect
No public blaming during audit
Audit team names/roles:
___________________________ 2) ___________________________
7) Audit Checklist (Accounts Review Steps)
Tick as completed:
Confirm total collected (ledger + receipts) [ ]
Confirm total deposited (bank records) [ ]
Confirm cash handling (two-person counting if possible) [ ]
Match expenses to invoices and approvals [ ]
Check pricing vs local market (basic reasonableness) [ ]
Confirm physical progress vs spending (site check) [ ]
Write findings in simple, factual language [ ]
8) Findings Summary (Do Not Use Insults)
8.1 Key findings (facts):
8.2 Category (tick one):
No mismanagement found [ ]
Weak record-keeping (needs correction) [ ]
Misuse suspected (needs further action) [ ]
Misuse confirmed (action required) [ ]
8.3 Amount gap (if any): __________________ Currency: _______
9) Response and Resolution Options (D/F Peace Approach)
Choose actions (tick):
Records correction training for committee [ ]
Full public accounting report to donors [ ]
Return of funds (if appropriate and lawful) [ ]
Restructure committee roles [ ]
Mediation with elders/neutral monks [ ]
Legal consultation (only if needed) [ ]
Security plan (if threats) [ ]
Notes:
10) Communication Rule (Prevent Rumor Harm)
Tick:
Community update given only after findings approved [ ]
One spokesperson assigned [ ] Name/role: __________________
Message is calm, factual, and respectful [ ]
No personal attacks [ ]
11) Closure
11.1 Case closed date: ____ / ____ / ______
11.2 Closure status (tick):
Resolved with reconciliation [ ] Resolved with corrections [ ] Escalated [ ] Unresolved [ ]
11.3 Final notes (short):
12) Sign-Off
Prepared by: ________________________ Signature: ____________
Reviewed by: ________________________ Signature: ____________
Approved by (if required): ___________ Signature: ____________
Date: ____ / ____ / ______
