The purpose of Basic Fiscal Management Obligations is to improve and/or develop an organization's internal fiscal management structure by creating in-house procedures that adhere to Generally Accepted Bookkeeping Principles thereby increasing the organization's ability to establish, maintain, and expand programs and services in underserved communities. The information in this manual was compiled from various sources. It is based upon material I have had to research and develop for my clients, knowledge gained from my mentors, associates, and friends, and my academic training.