Download e-book for iPad: Financial Management in the Voluntary Sector: An by Paul Palmer

By Paul Palmer

ISBN-10: 0203996577

ISBN-13: 9780203996577

ISBN-10: 0415221595

ISBN-13: 9780415221597

This paintings specializes in the designated points of financially dealing with the coluntary association. whereas there are numerous similarities to the administration of the personal region, particularly, monetary administration of small companies, this booklet identitifies and explains the professional elements of charity finance.

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Additional info for Financial Management in the Voluntary Sector: An Introduction

Example text

There is a fundamental reconsideration now taking place in most western democratic countries of the role of the State, the health of civil society and about the rights and responsibilities of their citizens . . this rethinking has fundamental implications for the future of voluntary action. (Deakin 1995, p. 17) Underpinning the Commission’s report were six basic principles: 1 2 3 4 5 6 Public policy must recognize the unique qualities of the sector and provide the right context for it to flourish.

Auditing – is defined in the Concise Oxford Dictionary as ‘an official examination of accounts; searching examination’. This definition neatly encompasses the particular role of the external auditor but in addition the use of ‘searching examination’ covers other activities than reviewing accounting records – internal auditing while including aspects of accounting has a wider role. Independent – this concept is vital to all auditors but particularly to internal auditors who need to have a sufficient degree of independence to make the role acceptable to auditees and of value to the organization.

The three main functions of the board are financial monitoring, financial procedures and financial management. The Good Financial Management Guide Management issues 35 (Bashir 1999) identifies the key points relating to the role of the board in each of these key functions. Financial monitoring The financial monitoring carried out by boards is often typified by: a b The comparing of budgets of income and expenditure with actual results; The consideration of projected sources and levels of income and expenditure.

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Financial Management in the Voluntary Sector: An Introduction by Paul Palmer

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