Delegation of authority
This is where you set out who is accountable for the strategic financial functions and related activities, like approving financial strategy and policies, and who will actually implement them.
Reserves policy
Along with your general financial objectives, your reserves policy sets the tone of the financial approach of your organisation. You want to demonstrate a thoughtful and assertive use of your assets.
Conflicts of interest
Your organisation might have a separate conflicts of interest policy, or you may choose to incorporate it into this manual, because the conflicts that arise are frequently financial.
Segregation of duties
This is a basic building block of internal control, implicit in everything, but a term often used without context or explanation.
