---

The past two decades has experienced a tremendous revolution in NGOs establishments with increasingly serious monetary and financial volatility, raising the awareness for financial accountability and governance by stakeholders. This book examined financial governance and reporting principles through the mechanisms of internal control system and standard financial reporting procedures. It analysed the current financial management and reporting procedures of Link Community Development (LCD), Ghana to determine the effectiveness in regulating and providing the accountability stakeholders demand. The data indicate the weaknesses and challenges faced by LCD in administering efficient financial management mechanism; the strengths of this mechanism are not fully capitalized by LCD and as its operations with international partners requiring stronger financial governance principles. Finally the data was compared with the standard accounting practices for non-profit organisations for validity. The analysis of the findings revealed the status of LCD operations in ensuring sound financial governance in comparison with both local (Ghanaian) and international NGOs.

---

MBA-Finance (University of Wales Institute, Cardiff, U.K), Postgraduate Diploma in Business and Management (London School of Commerce, UK), B.Commerce (Hons.) from University of Cape Coast, Ghana. He is a management consultant with over 5 years´ experience in financial management. He is currently a Financial Management Consultant with JICA, Ghana.

---