Organic Mass Balance Worksheet

How to Use This Worksheet

A mass balance audit verifies that the amount of organic finished product you sold corresponds to the amount of organic raw ingredients you purchased, accounting for beginning inventory, ending inventory, and processing losses.

1. Define the Audit Period and Product

Your certifier will select a specific product and a specific timeframe (usually a few months to a year). Enter this at the top of the worksheet.

2. Track the Raw Ingredient

For the selected organic ingredient (e.g., Organic Oats), calculate:

• Beginning Inventory: Amount on hand at the start of the period.
• Purchases/Receipts: Amount received during the period (must match purchase orders and invoices).
• Ending Inventory: Amount on hand at the end of the period.
• Total Used: (Beginning Inventory + Purchases) - Ending Inventory.

3. Track the Finished Product

For the finished good (e.g., Organic Oatmeal Cookies), calculate:

• Beginning Inventory: Amount on hand at start.
• Amount Produced: Total batches made during the period.
• Amount Sold/Shipped: Total units sold (must match sales records).
• Ending Inventory: Amount on hand at end.

4. Calculate the Balance

Compare the "Total Raw Ingredient Used" against the "Amount Produced" of finished goods, factoring in the recipe's Bill of Materials (BOM) and expected yield loss. If the numbers don't align within a reasonable margin of error (typically 1-5% depending on the process), you have a mass balance discrepancy.