typical content headings for a financial procedures manual
Trustees' financial responsibilities.
Controls on expenditure - who can spend what and with whose authority.
Controls on financial assets - for example, who records cheques received and who banks them.
Exercising budgetary control - who can spend how much and on what, and what expenditure needs special permission.
Controls on human resources - who can recruit and for what roles, and what permissions are needed.
Controls on physical assets - for example, who can authorise the sale and lease of buildings or equipment.