Sumber: Financial Control and Accountability Toolkit by Janet Shapiro (CIVICUS)
As a non-financial manager or leader in your organisation, you do not need to do the bookkeeping. But you do need to provide a framework for the bookkeeping system. To do this, you need to be involved in determining:
- The headings under which the financial information is summarised.
- The way in which expenditure and income are allocated.
The headings under which financial records are kept are known as the chart of accounts.
The headings for your chart of accounts should be much the same as those in your budget. The headings are coded and the person recording the financial information knows which code to use for different income and expenditure.
The headings should mean something to you. They should relate to the work you are doing. They should also be headings that make it possible for you to report accurately to your donors. Work with your bookkeeper or service to set up a Chart of Accounts that makes sense for you.
It is also up to you, as the leadership or management of the organisation, to decide where expenses should be allocated. You may want all your salaries together under “salaries” or you may decide, for costing purposes, that the salaries of project staff should be allocated to specific projects. These are budgeting decisions that will be reflected in your chart of accounts.
CIVICUS: World Alliance for Citizen Participation is an international allianceestablished in 1993 to nurture the foundation, growth and protection of citizen actionthroughout the world, especially in areas where participatory democracy and citizens’freedom of association are threatened. CIVICUS envisions a worldwide community ofinformed, inspired, committed citizens in confronting the challenges facinghumanity.
These CIVICUS Toolkits have been produced to assist civil society organisationsbuild their capacity and achieve their goals. The topics range from budgeting,strategic planning and dealing with the media, to developing a financial strategy andwriting an effective funding proposal. All are available on-line, in MS-Word and PDFformat at www.civicus.org and on CD-ROM.