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Public sector / nonprofits

Audit and treasurer handover checklist: preserve the exact existing books and handover index.

Audit and treasurer handover checklist: preserve the exact existing books and handover index. Keep your original source records together, then date the exact files. It does not establish origin, identity, truth, physical events, sending, delivery, agreement, acceptance or the outcome of a dispute.

Your photos and files stay on your device, so keep them.

EXAMPLE
End-of-term books handed to successor/auditor
1 Nov 2026
Authority time: 14:02 UTC · example
Bitcoin block time: 14:10 UTC · example
Last checked: 15:02 UTC · example
✓ Dated◆ Permanent
Now keep it safe: three things
  1. Keep your photos and files unedited. The receipt only matches the originals. Put them in an album such as “My records”.
  2. Save this receipt to your camera roll.

    Keep the receipt file too. The image is a handy copy; checking needs the file.

  3. Email it to yourself.Email it to myself

    Your mail app opens a draft. Attach your receipt image and receipt file. Don’t attach your photos or documents. Timevolt does not send it or know whether it was sent.

Your record, one step at a time.

Your photos and files stay on your device, so keep them.

Local preview: files are fingerprinted here. Notes and progress stay in this browser. Keep downloaded copies; browser storage is not a backup.

0 items
How?

Add the exact original files for this part of the record. Keep them unchanged; a different export or edit has a different fingerprint.

Add link and screenshots

The link is recorded, not fetched or verified.

    0 items
    How?

    Record the date, time, place and who you spoke to. New notes are saved separately rather than editing an old note.

    How to keep notes that hold up
    Write it down

    By making a receipt you agree to the Terms and Privacy Policy. The Bitcoin record is permanent.

      By making a receipt you agree to the Terms and Privacy Policy. The Bitcoin record is permanent.

      How to keep notes that hold up

      Write notes as soon as you can. Keep the original account rather than replacing it later; the venue decides what weight it gets.

      1. Write it down straight away, on paper or in the box on a step.
      2. Put the date, time and place at the top, and who you spoke to.
      3. Use their words where you can; separate what you saw from what you were told.
      4. Sign or initial a paper note, photograph it and add the photo.
      5. Never edit an old note. Add a new dated entry when something changes. A device save time is not independent time evidence or proof of event order.
      End-of-term books handed to successor/auditor

      01 · Keep the exact files

      Keep the original files for end-of-term books handed to successor/auditor. Include any existing photos, signed records and source-system exports.

      Records to keep: Ledger export and bank reconciliation at handover

      End-of-term books handed to successor/auditor

      02 · Date the file’s code

      Your device fingerprints the selected file or manifest. Dated follows an independent timestamp; Permanent follows Bitcoin anchoring.

      An independent time, tied to the exact bytes.

      End-of-term books handed to successor/auditor

      03 · Keep the evidence

      Keep the original files and complete receipt separately, alongside any existing venue, signature and workflow records.

      Keep the originals too. A changed or compressed copy has a different fingerprint.

      Try a file. It stays here.

      Make a test receipt on this device.

      By making a receipt you agree to the Terms and Privacy Policy. The Bitcoin record is permanent.

      or drop a file here

      Real cases: why the saved copy matters.

      Real cases where dated records mattered. We don’t claim a time receipt would have changed the result.

      England and Wales · 2026

      Hand over access as well as duties

      An inquiry found trustees who were leaving kept control and shut the new ones out instead of handing over. It blamed those leaving for serious failings, not the new trustees. Both charities had been removed from the register.

      Summarized on Oct 29, 2026

      Read the source ›

      Related cases

      What courts, schemes and regulators say.

      Positions below refer to the cited rule or record type, not endorsement of Timevolt. This service is not represented as an eIDAS qualified timestamp provider. A non-qualified timestamp does not receive the qualified timestamp presumption.

      Needs something else · Australia; Victorian government schools

      Victoria Education Finance Manual section 19; updated January 8 2025

      A principal leaving longer than two terms prepares a financial handover statement; incoming principal verifies items, stocktakes major accountable items and files the statement.

      Scoped school policy requires actual checking and current records. A timestamp does not verify correctness, replace stocktake or prove delivery.

      Source summary as of 2026-10-29. Check the current source and applicable local rules.

      Read the source
      Unclear · Scotland; public audit 2022/23 appointment transition

      Audit Scotland August 2022 handover guidance

      Predecessor and successor auditors exchange knowledge through reports, briefings, working-paper access and agreed responsibilities.

      Dated historical transition guidance, not evidence of a current universal audit rule or approval of an independent timestamp.

      Source summary as of 2026-10-29. Check the current source and applicable local rules.

      Read the source

      Other ways to do this

      Prices change. Check each provider’s site for current prices and service details.

      • CAPA handover worksheet

        Provides a handover checklist separating ready, missing and inapplicable records.

        Visit site
      • Xero accounting software

        Keeps accounting records and collaboration history.

        Visit site
      • QuickBooks

        Provides bookkeeping platform.

        Visit site

      Proves / Doesn’t prove

      Proves

      A completed time receipt shows that the exact selected file existed by the independently witnessed time. You can check whether a later copy has the same bytes. It does not establish creation time, authorship, identity, event order, location or the truth of the contents.

      Doesn’t prove

      It does not establish origin, identity, truth, physical events, sending, delivery, agreement, acceptance or the outcome of a dispute.

      It does not establish origin, identity, truth, physical events, sending, delivery, agreement, acceptance or the outcome of a dispute.

      These are the bounds of a completed proof. The local tester does not establish any time. The chosen court, scheme or regulator decides what to accept.

      Questions, answered plainly.

      Your file stays on your device. During normal receipt creation, your device sends a randomized code made from its fingerprint, plus encrypted recovery data. It doesn't send the plain fingerprint or the random value that opens the code. Keep the original file and the complete receipt for checking. Privacy Policy.

      What is a handover statement for in Victorian schools?

      It gives departing and incoming principals a shared account of the school's financial position under that specific policy.

      Source summary as of October 30, 2026. Check the current source and its scope.

      Context for this answer
      Does filing the export replace checking the figures?

      No. Victoria's policy separately requires the incoming principal to verify items and stocktake major accountable assets.

      Source summary as of October 30, 2026. Check the current source and its scope.

      Context for this answer
      Is auditor handover only a file transfer?

      The cited Audit Scotland transition guidance also describes briefings, access to working papers and agreed responsibilities.

      Source summary as of October 30, 2026. Check the current source and its scope.

      Context for this answer
      Can late records still leave questions unanswered?

      Yes. The Quba inquiry could not verify later-discovered documents because of elapsed time and discrepancies.

      Source summary as of October 30, 2026. Check the current source and its scope.

      Context for this answer
      What can a simple handover worksheet track?

      The opened CAPA worksheet records whether each item is ready, missing or inapplicable, plus its location or owner.

      Source summary as of October 30, 2026. Check the current source and its scope.

      Context for this answer

      The file tester runs on your device. It does not issue a timestamp or take a payment.

      Keep the records you already have.

      Keep your original files and any existing official records while the receipt service is being prepared.