The authors

John Cammack is an independent consultant and trainer. He has worked as Head of International Finance at Oxfam GB and as Senior Lecturer in Accounting and Financial Management at Oxford Brookes University. John is a qualified accountant and teacher and specialises in the non-profit sector. He works with a range of international relief and development agencies including the Aga Khan Foundation, Amnesty International, European Commission, Intrac, RedR and VSO. He is author of Basic Accounting for Small Groups (Oxfam, 2003) and Financial Management for Development (Intrac, 2000). John has a MBA and a MSc in Development Management. www.johncammack.net

Tim Foster is currently an independent consultant. He has previously worked for civil engineering consultants, the United Nations High Commissioner for Refugees, Oxfam GB, MSF and CARE. More recently he was the first Director of RedR International. Tim is a qualified Civil Engineer who has specialised in emergency humanitarian response. He has regularly acted as a resource person, trainer and convenor for RedR (London)'s emergency relief training programme and contributed to both editions of Engineering in Emergencies (ITDG Publishing, 1995 & 2002). tim.foster@fme-online.org

Simon Hale is a management consultant with twenty years' experience of international NGOs. He has worked in 35 countries as a consultant, workshop facilitator or manager. Current and recent clients include ActionAid International, Global Reporting Initiative (Amsterdam), Oxfam GB, Oxfam International, Rostros y Voces (formerly Vamos, Mexico) and Save the Children (UK). He offers financial management reviews, fraud workshops, programme reviews and organisational development consultancies. His approach to financial risk management has informed Oxfam GB's Anti-Fraud and Corruption Guidance and Oxfam International's Tsunami Accountability Framework. www.simonhaleassociates.com