English to Spanish Other Law (general) Power of Attorney

Buenas tardes,

Me gustaría confirmar la traducción del siguiente término:

***Acquittals** to Donors: Providing documentation to donors that all funds received were spent in accordance with the contract (i.e., providing a P&L for that grant and reconciling the cash received/grants in advance accounts); or, returning funds to donors in cases where funds are not fully spent and the grant requires unspent funds to be returned

Por el contexto, creo que "absolución de responsabilidad de los donantes" iría bien.

Consulté con el cliente el significado de P&L pero no me ha contestado.

Agradezco sus aportes.