Financial Controls and Accountability

Background

Many people in leadership positions in civil society organisations and projects find themselves dealing with large sums of money when they have little or no knowledge or experience about how to manage money. This toolkit is intended to give such people a basic understanding of some of the issues and “how to’s.” It will not turn them into bookkeepers or accountant, but it will provide them with a reference tool to help them understand some of the concepts and approaches. This toolkit should be used together with the toolkit on Budgeting and the toolkit on Developing a Financing Strategy

What’s in the tool

This toolkit provides an introduction for the non-financial manager or leader on controlling the finances of the organisation in such a way that the organisation can be held financially accountable. It looks at the basics of a good bookkeeping system, at the importance of having financial policies and how to develop them. It also spells out the role of key structures in financial control and accountability, making a distinction between the Board and the CEO of the organisation. There is a section dealing with the annual external audit, and several examples to illustrate the financial control tools dealt with in the toolkit. The whole toolkit is geared towards enabling a non-financial manager or leader to manage the finances in an informed and competent way. 

Downloads

Download in English

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