Financial Management - Accounting, Governance - Controls, Human Resources, IM, Project Execution - O&M, Public institution, River Basin Organization, SME, Tool, Water and Sanitation Service Provider,

Standard operating procedures

Written instructions that document the “who”, “what”, “where” and “when” of an activity.

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Financial Management - Accounting, IM, Public institution, Risk, SME, Water and Sanitation Service Provider,

Error-prone accounting systems

Manual or inadequate electronic accounting systems making it easy to avoid procedures.

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