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Top Tips 13

Top Tips for Who Does What in Financial Management

Everyone involved in an NGO, not just accountants, shares the responsibility for making sure that their funds are used effectively. But who should do what in practice?

1. The Board of Trustees

The Board is the governing body of the organisation. One of its main responsibilities is to oversee financial control and accountability in order to make sure that money is used appropriately to benefit all those it is intended to help. This includes to:

2. The Chief Executive Officer (CEO)

The CEO is the most senior member of the staff team and is responsible for:

Note: The CEO may delegate some of the activities required to fulfil these obligations to senior managers, such as the Finance Manager or Programme Managers, but the responsibility remains with him/her.

3. Senior Managers

Typical financial management responsibilities of senior managers include to:

4. Programme Staff

Senior managers often delegate financial responsibilities to programme staff, including to:

5. Finance Staff

The finance team provide important technical support to the other members of the organisation. Their responsibilities include to:

[Adapted from: Financial Control and Accountability Toolkit by Janet Shapiro, CIVICUS]


Want to learn more?

Mango’s Training Course Financial governance in practice is a one day course that can be run as an in-house event. Why not contact us to organise a course for your Board members, or join us on the next event and have your fear taken out of finance?

View our calendar of courses around the world here:

See Mango’s Guide to Financial Management for NGOs for free advice and tools, including a section on responsiblities. See:


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