"This book presents practical ways to build financial management capacity in an international development context (although much of it applies to any non-profit organisation). It describes best practice in the specific tasks of financial management – for example, planning and budgeting and financial controls. It gives examples of how groups and organisations build their own capacity. It also considers what leadership teams can do to guide their organisation’s long-term direction (an activity sometimes called ‘governance’) and it describes other financial management aspects that can be built into an organisation’s structure. It is written for non-government organisations (NGOs), larger community-based organisations (CBOs), and charities." (Introduction)