diff --git a/.mokogitea/workflows/issue-branch.yml b/.mokogitea/workflows/issue-branch.yml
index c2b02a6..d87ce9e 100644
--- a/.mokogitea/workflows/issue-branch.yml
+++ b/.mokogitea/workflows/issue-branch.yml
@@ -5,7 +5,7 @@
 # FILE INFORMATION
 # DEFGROUP: Gitea.Workflow
 # INGROUP: moko-platform.Automation
-# VERSION: 01.00.00
+# VERSION: 01.02.02
 # BRIEF: Auto-create feature branch when an issue is opened
 
 name: "Universal: Issue Branch"
diff --git a/source/packages/com_mokosuitenpo/mokosuitenpo.xml b/source/packages/com_mokosuitenpo/mokosuitenpo.xml
index cb571de..9c8cd31 100644
--- a/source/packages/com_mokosuitenpo/mokosuitenpo.xml
+++ b/source/packages/com_mokosuitenpo/mokosuitenpo.xml
@@ -7,7 +7,7 @@
 	<license>GPL-3.0-or-later</license>
 	<authorEmail>hello@mokoconsulting.tech</authorEmail>
 	<authorUrl>https://mokoconsulting.tech</authorUrl>
-	<version>01.02.00</version>
+	<version>01.02.02</version>
 	<php_minimum>8.3</php_minimum>
 	<description>MokoSuite NPO component</description>
 	<namespace path="src">Moko\Component\MokoSuiteNpo</namespace>
diff --git a/source/packages/plg_system_mokosuitenpo/src/Helper/FundAccountingHelper.php b/source/packages/plg_system_mokosuitenpo/src/Helper/FundAccountingHelper.php
new file mode 100644
index 0000000..6f29510
--- /dev/null
+++ b/source/packages/plg_system_mokosuitenpo/src/Helper/FundAccountingHelper.php
@@ -0,0 +1,139 @@
+<?php
+namespace Moko\Plugin\System\MokoSuiteNpo\Helper;
+
+defined('_JEXEC') or die;
+
+use Joomla\CMS\Factory;
+use Joomla\Database\DatabaseInterface;
+
+/**
+ * Fund accounting — restricted vs unrestricted funds, fund balances, GAAP compliance.
+ */
+class FundAccountingHelper
+{
+	/**
+	 * Get fund balances summary.
+	 */
+	public static function getFundBalances(): array
+	{
+		$db = Factory::getContainer()->get(DatabaseInterface::class);
+
+		$db->setQuery($db->getQuery(true)
+			->select('f.id, f.name, f.type, f.description')
+			->select('COALESCE((SELECT SUM(d.amount) FROM #__mokosuitenpo_donations d WHERE d.fund_id = f.id), 0) AS total_received')
+			->select('COALESCE((SELECT SUM(e.amount) FROM #__mokosuitenpo_fund_expenses e WHERE e.fund_id = f.id), 0) AS total_spent')
+			->from($db->quoteName('#__mokosuitenpo_funds', 'f'))
+			->where($db->quoteName('f.status') . ' = ' . $db->quote('active'))
+			->order('f.type ASC, f.name ASC'));
+
+		$funds = $db->loadObjectList() ?: [];
+
+		foreach ($funds as &$f) {
+			$f->balance = round((float) $f->total_received - (float) $f->total_spent, 2);
+			$f->is_restricted = ($f->type === 'restricted' || $f->type === 'temporarily_restricted');
+		}
+
+		return $funds;
+	}
+
+	/**
+	 * Record an expense against a fund.
+	 */
+	public static function recordExpense(int $fundId, float $amount, string $description, string $category = 'program'): int
+	{
+		$db  = Factory::getContainer()->get(DatabaseInterface::class);
+		$now = Factory::getDate()->toSql();
+
+		// Verify fund exists and has sufficient balance
+		$db->setQuery($db->getQuery(true)->select('type')->from('#__mokosuitenpo_funds')->where('id = ' . (int) $fundId));
+		$fundType = $db->loadResult();
+
+		if (!$fundType) throw new \RuntimeException('Fund not found');
+
+		// Enforce balance check on restricted funds (GAAP compliance)
+		if ($fundType === 'restricted' || $fundType === 'temporarily_restricted') {
+			$db->setQuery($db->getQuery(true)
+				->select('COALESCE((SELECT SUM(d.amount) FROM #__mokosuitenpo_donations d WHERE d.fund_id = ' . (int) $fundId . '), 0)'
+					. ' - COALESCE((SELECT SUM(e.amount) FROM #__mokosuitenpo_fund_expenses e WHERE e.fund_id = ' . (int) $fundId . '), 0) AS balance')
+				->from('DUAL'));
+			$balance = (float) $db->loadResult();
+
+			if ($amount > $balance) {
+				throw new \RuntimeException('Insufficient balance in restricted fund (available: $' . number_format($balance, 2) . ', requested: $' . number_format($amount, 2) . ')');
+			}
+		}
+
+		$expense = (object) [
+			'fund_id'     => $fundId,
+			'amount'      => $amount,
+			'description' => $description,
+			'category'    => $category, // program, admin, fundraising
+			'recorded_by' => Factory::getApplication()->getIdentity()->id,
+			'recorded_at' => $now,
+		];
+
+		$db->insertObject('#__mokosuitenpo_fund_expenses', $expense, 'id');
+		return (int) $expense->id;
+	}
+
+	/**
+	 * Get Statement of Financial Position (nonprofit balance sheet).
+	 */
+	public static function getFinancialPosition(): object
+	{
+		$funds = self::getFundBalances();
+
+		$unrestricted = 0;
+		$tempRestricted = 0;
+		$permRestricted = 0;
+
+		foreach ($funds as $f) {
+			switch ($f->type) {
+				case 'unrestricted': $unrestricted += $f->balance; break;
+				case 'temporarily_restricted': $tempRestricted += $f->balance; break;
+				case 'permanently_restricted': case 'restricted': $permRestricted += $f->balance; break;
+			}
+		}
+
+		return (object) [
+			'unrestricted'            => $unrestricted,
+			'temporarily_restricted'  => $tempRestricted,
+			'permanently_restricted'  => $permRestricted,
+			'total_net_assets'        => $unrestricted + $tempRestricted + $permRestricted,
+			'fund_count'              => count($funds),
+		];
+	}
+
+	/**
+	 * Get expense breakdown by category (program vs admin vs fundraising).
+	 */
+	public static function getExpenseBreakdown(string $from = '', string $to = ''): object
+	{
+		$db = Factory::getContainer()->get(DatabaseInterface::class);
+		$from = $from ?: date('Y-01-01');
+		$to = $to ?: date('Y-12-31');
+
+		$db->setQuery($db->getQuery(true)
+			->select('category')
+			->select('COUNT(*) AS count, COALESCE(SUM(amount), 0) AS total')
+			->from('#__mokosuitenpo_fund_expenses')
+			->where('DATE(recorded_at) BETWEEN ' . $db->quote($from) . ' AND ' . $db->quote($to))
+			->group('category'));
+
+		$byCategory = $db->loadObjectList('category') ?: [];
+
+		$program = (float) ($byCategory['program']->total ?? 0);
+		$admin = (float) ($byCategory['admin']->total ?? 0);
+		$fundraising = (float) ($byCategory['fundraising']->total ?? 0);
+		$totalExpenses = $program + $admin + $fundraising;
+
+		return (object) [
+			'program'           => $program,
+			'admin'             => $admin,
+			'fundraising'       => $fundraising,
+			'total'             => $totalExpenses,
+			'program_pct'       => $totalExpenses > 0 ? round($program / $totalExpenses * 100, 1) : 0,
+			'overhead_pct'      => $totalExpenses > 0 ? round(($admin + $fundraising) / $totalExpenses * 100, 1) : 0,
+		];
+	}
+}
diff --git a/source/pkg_mokosuitenpo.xml b/source/pkg_mokosuitenpo.xml
index ad69e32..77ac8cc 100644
--- a/source/pkg_mokosuitenpo.xml
+++ b/source/pkg_mokosuitenpo.xml
@@ -2,7 +2,7 @@
 <extension type="package" method="upgrade">
 	<name>Package - MokoSuite NPO</name>
 	<packagename>mokosuitenpo</packagename>
-	<version>01.02.00</version>
+	<version>01.02.02</version>
 	<creationDate>2026-06-11</creationDate>
 	<author>Moko Consulting</author>
 	<authorEmail>hello@mokoconsulting.tech</authorEmail>