Since more and more NGOs are sending their employees overseas, and/or hiring host country and third country nationals at foreign posts, Gelman Rosenberg and Freedman (GRF) has been asked more and more frequently how to manage the accounting and human resource components as they relate to these personnel.

Over the past few years, GRF has developed the following “Big Three List” to assist its clients in this area. The purpose of the “List” is to address the specific needs and unique situations your organization and your US employees, host country nationals and third country nationals find when working overseas.

These manuals are meant to supplement or, in some instances, replace other organization policy statements. Whether they are full-time or part-time employees or independent contractors, the manuals’ goal is to provide your organization and personnel clear guidelines in order to comply with funder restrictions, and US government and host country rules and tax laws.

The Big Three:

  • Make sure your organization has a Policy and Procedures Manual.
  • Make sure your organization has an Accounting and Finance Policy and Procedures Manual.
  • Provide other resources and access to certain information for overseas personnel such as IRS Publication 54, Form 673, etc.

Private: Kathleen Curtis Fisken, EA, LPA, ATA

Outsourced Accounting and Advisory Services Principal