• Overview
• Transfer of funds
• Carrying cash
• Storing cash
• Bank accounts
• Developing controls and security
  • Advances and balances
  • Expenditure controls
  • Purchase controls
  • Roles and responsibilities
  • Separation of duties
  • Vouchers etc.
• Reducing risk
• Programme manager's role

• Case studies
• Resources

Roles and responsibilities

In the early days of an emergency there will be gaps and overlaps in areas of responsibility. Who checks the cash balances? Who approves large purchases? Is it all left to the accountant?

Clarity about finance-related responsibilities is vital. The basic principle is that all managers take responsibility for the finance-related consequences of their actions. Thus, if a manager makes a purchase order s/he is responsible for:

• ensuring that the amount is covered by their budget
• checking delivery and approving the payment to the supplier (counter-signed by their manager if it's a large amount).