It should be reviewed by everyone in an organisation who is responsible for financial management, including those who prepare grant proposals and those who record and report on grant project activities. The guide is not offered as a complete manual of procedures on financial administration; it is intended only to provide practical information on what is expected from organisations in terms of fiscal accountability. To this end, the most important financial reporting and administrative forms are annexed as templates. Also available from: UNICEF Namibia Information Centre, P.O. Box 1706, Windhoek. Tel: +264 61 204 6275, E-mail: gkolling@unicef.org.