Five sectors, five sets of rules
Each sector answers to different funders, regulators and lenders, so the controls and evidence it needs differ too.
Pick the sector closest to yours
Each page sets out the pressures, the rules with their current status, and the services that fit.
Grant-funded organizations carry compliance duties sized for far larger finance teams. We help you meet them with written policies, tested controls and a rehearsed single audit.
Venture-backed finance teams grow faster than their controls. We test what you have against the ledger and build what SOX, your auditors and your board will expect before the S-1.
Owner-led companies run on trust and long tenure. We test that trust against the ledger and build the controls, governance and records a successor, lender or buyer will ask to see.
Sponsors need numbers they can rely on between board meetings. We test portfolio companies' controls against the ledger and build monitoring that carries through to exit.
Fintech and digital-asset businesses must prove reserves, controls and conduct to partner banks, state regulators and customers. We build that proof from the ledger up.
Every sector answers to someone
The evidence you need depends on who is asking for it.
Federal agencies and pass-through entities
Written policies under 2 CFR 200, time-and-effort records, subrecipient monitoring and, above the threshold, a single audit.
Investors and future auditors
Controls that hold up in a first audit and a registration statement, and later in management's own assessment of internal control.
Owners and lenders
Evidence that cash is controlled, reporting is reliable and no single person can move money unseen.
Sponsors and portfolio boards
A consistent controls baseline across portfolio companies, and regular evidence that it still holds.
Banking partners and regulators
Proof of reserves, controls over customer funds, and conduct policies that match what happens in practice.
Large customers
Integrity and sustainability questionnaires answered consistently, with evidence behind each answer.
The method stays the same everywhere
The Open Ledger Method runs the same way in a community health nonprofit and a Series C software company. We trace how money moves, test it against the full record, disclose what we find and teach the people who run the controls. What changes is the rulebook each finding is measured against and the audience that reads the report.
A nonprofit's findings are framed against the Uniform Guidance and its funders' terms. A pre-IPO company's are framed against what auditors and underwriters will ask to see. A family business's are framed against what its owners and its bank need. The illustrative scenario The first single audit shows how this plays out for a grant-funded organization, and the Single Audit Threshold Checker tells you whether the rule applies to you yet.
Governance questions cross every sector. Our ethics and governance assessments start from the same ledger evidence wherever they are used.
Your sector is not listed here
The method applies wherever money moves through people and systems. Tell us about your organization and we will say plainly whether we fit.