Welcome to Mango's Guide to Financial Management. We do hope you will enjoy using it and we welcome all feedback, suggestions and comments. Please spread the word about the Guide so that Mango's work and our supporters' investment have maximum impact. To get the best out of it, make sure you read the section here called How to use the Guide. 16. Country issues that potentially impact program and project financial management include a weak public financial management (PFM) environment, management and skills capacity issues, and ADB country portfolio issues. 7 ADB. 2005. Guidelines for the Financial Management and Analysis of Projects. Manila. internal financial control systems were found to have a positive significant influence on financial sustainability of the NGOs in Nakuru County. It is recommended that the management of NGOs should strengthen internal financial control systems in order to facilitate transparency in the management of NGOs. Keywords: NGOs, Nakuru County ... Finance Policies and Procedures Manual Budget Planning and Monitoring FIN-BP-04 Page 4 of 5 Description of Procedures Responsible Person 2.2 Review the financial statements 4) Review the financial statement and highlight material variances. 5) Find out the reasons for material variances via discussion with Executive Oct 10, 2013 · Nongovernmental non-profit organizations (NGOs) are becoming more and more prominent social actors in today's world. This coagulation and development of the nongovernmental sector, as an alternative to the market and public institutions, prompts the need for an analysis of the functionalities and eventual non-functionalities featuring their financing process.