# Financial Transparency Snapshot

Published: 10 February 2026  
Program: Operations

## Fund Categories

- Restricted program funds: donor-designated gifts for programs such as nests, education, rescue support, or advocacy.
- Unrestricted operating funds: flexible support for due diligence, reporting, staff capacity, technology, accounting, and urgent needs.
- Emergency reserve: rapid-response funds for qualified partner needs during chick abandonment, oiling, or extreme-weather events.

## Controls

SAPA's grant process should include written scopes, payment milestones, partner reporting, image and data permissions, and outcome definitions.

## Audit Timeline

The first independent financial review should be scheduled after fiscal year close, with a public annual report released after board approval.