ABSTRACT
A good program of financial management in a laboratory animal care and use program is no different than in any other business or program. It should tell the financial story in clear terms. It should meet the needs and format of the institution being served, and it should be meaningful. Financial management therefore includes acceptable accounting practices, sound budget planning, and frequent monitoring and adjustments. It is very important to remember that unlike most supplies and services used by the investigators, animal maintenance is usually very close to a monopoly and therefore suspect. The better the accounting practices, the easier it will be for the manager to tell his/her story.
