diff --git a/source/packages/plg_system_mokosuitenpo/src/Helper/GrantReportingHelper.php b/source/packages/plg_system_mokosuitenpo/src/Helper/GrantReportingHelper.php
new file mode 100644
index 0000000..81c7a89
--- /dev/null
+++ b/source/packages/plg_system_mokosuitenpo/src/Helper/GrantReportingHelper.php
@@ -0,0 +1,65 @@
+<?php
+namespace Moko\Plugin\System\MokoSuiteNpo\Helper;
+
+defined('_JEXEC') or die;
+
+use Joomla\CMS\Factory;
+use Joomla\Database\DatabaseInterface;
+
+/**
+ * Grant reporting — deliverable tracking, spending reports, funder compliance.
+ */
+class GrantReportingHelper
+{
+	/**
+	 * Get grant spending report — budgeted vs actual by category.
+	 */
+	public static function getSpendingReport(int $grantId): object
+	{
+		$db = Factory::getContainer()->get(DatabaseInterface::class);
+
+		$db->setQuery($db->getQuery(true)
+			->select('g.*, cd.name AS funder_name')
+			->from($db->quoteName('#__mokosuitenpo_grants', 'g'))
+			->join('LEFT', $db->quoteName('#__contact_details', 'cd') . ' ON cd.id = g.funder_contact_id')
+			->where('g.id = ' . (int) $grantId));
+		$grant = $db->loadObject();
+
+		if (!$grant) return (object) ['found' => false];
+
+		// Get expenses charged to this grant's fund
+		$db->setQuery($db->getQuery(true)
+			->select('category, COUNT(*) AS count, COALESCE(SUM(amount), 0) AS spent')
+			->from('#__mokosuitenpo_fund_expenses')
+			->where('fund_id = ' . (int) ($grant->fund_id ?? 0))
+			->group('category')
+			->order('spent DESC'));
+		$grant->spending_by_category = $db->loadObjectList() ?: [];
+
+		$grant->total_spent = array_sum(array_column($grant->spending_by_category, 'spent'));
+		$grant->remaining = max(0, (float) ($grant->amount ?? 0) - (float) $grant->total_spent);
+		$grant->utilization_pct = (float) ($grant->amount ?? 0) > 0
+			? round((float) $grant->total_spent / (float) $grant->amount * 100, 1) : 0;
+
+		return $grant;
+	}
+
+	/**
+	 * Get grants requiring reports soon.
+	 */
+	public static function getUpcomingReportDeadlines(int $days = 30): array
+	{
+		$db = Factory::getContainer()->get(DatabaseInterface::class);
+
+		$db->setQuery($db->getQuery(true)
+			->select('g.id, g.title, g.funder, g.report_due_date, g.amount')
+			->select('DATEDIFF(g.report_due_date, CURDATE()) AS days_until_due')
+			->from($db->quoteName('#__mokosuitenpo_grants', 'g'))
+			->where($db->quoteName('g.status') . ' IN (' . $db->quote('active') . ',' . $db->quote('reporting') . ')')
+			->where($db->quoteName('g.report_due_date') . ' IS NOT NULL')
+			->where($db->quoteName('g.report_due_date') . ' BETWEEN CURDATE() AND DATE_ADD(CURDATE(), INTERVAL ' . (int) $days . ' DAY)')
+			->order('g.report_due_date ASC'));
+
+		return $db->loadObjectList() ?: [];
+	}
+}