Once the decision to dissolve is made, the charity or its qualifed agents and consultants should:
Perform an audit to determine which funds are restricted and what those restrictions are. This process will allow the charity to determine what funds are available for paying the costs of dissolu- tion and what remaining funds will be available to be distributed with court approval through the cy pres process to charities with similar charitable purposes. This audit can often be most efficiently performed by an independent auditing firm.