This manual is part of a Utility Management Series for Small Towns. This volume is intended to provide guidance to those engaged in execution of finance and accounts function in water utilities for systematic and consistency in their financial work. The manual comprises of methods and measurers adopted by a utility to safeguard its assets, secure the accuracy and reliability of its accounting data and promote operational efficiency. The manual also provides an introduction to finance policies and procedures, role of key officers in financing and accounting functions, how to budget and dealing with various financial transactions. Demonstrates how internal accounting control extends beyond internal checking, internal audit and other matters relating directly to the accounting functions.
UN-HABITAT (2013): Finance Policies and Procedures Manual. Nairobi: UN-HABITAT URL [Accessed: 28.03.2013]