ABSTRACT
This chapter discusses the management activities and techniques that are necessary to acquire funds and disburse them, and some of the issues associated with tendering and contracting. Costing and budgeting are given particular attention but they are only part of the financial processes that are important in the smooth functioning of an organisation, no matter how small. The source of the funds, whether government or non-government, may affect the independence of the service. Unacceptable restrictions may be placed on the agency, or can be implicit and not evident until programs have been commenced. Business organisations tend to use 'budget' only for the total financial plan of the agency rather than for particular projects. Fragmentation of services is another result that causes concern to many agencies. A rather public disagreement was aired between some members of the Board of a human service organisation.
