ABSTRACT
Income from dedicated supporters, grants or investment is not like making and selling a product. These traditional income sources have not previously required voluntary organizations to undertake costing and budgeting. As one Christian overseas charity accountant commented: ‘if we are short we ask the congregations’. A number of factors have begun to change this attitude:
• Government funding and in particular the contract culture; • the competition for funds; • increased scrutiny of how funds are spent; • the SORP.
