• Bookkeeper or accountant: closes the month, prepares the reports, and reconciles the bank and card accounts.
• Director: reviews the reports, explains variances from what happened in the program, and asks questions.
• Owner or board: reviews summary reports, approves the budget, and receives any concerns the director raises.

If you are the only person in the office, ask an owner, board member, or outside accountant to review the bank reconciliation and card statements each month. A second set of eyes is one of the strongest controls a small program has.