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What are the guiding principles for financial management systems?
Consistency: your financial policies and systems must remain consistent over time.
Accountability: you must be able to explain and demonstrate to all stakeholders how you have used your resources and what you have achieved.
Transparency: your organisation must be open about its work and its finances, making information available to all stakeholders.
Integrity: individuals in your organisation must operate with honesty and propriety.
Financial stewardship: your organisation must take good care of the financial resources it has been given and ensure that they are used for the purpose intended.
Accounting standards: your organisation's system for keeping financial records and documentation must observe accepted external accounting standards.
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