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Agriculture Education Emergencies Health HIV and AIDS Microfinance Peacebuilding Water and Sanitation

Cross-Cutting Areas

Capacity Strengthening Climate Change ICT4D IHD Monitoring and Evaluation Youth

Internal Account Management Toolkit

Guidance and practical tools for use in developing, overseeing and auditing the internal account programs of village banks. It also includes tools that can be given to bank members who can then use them in managing their own internal accounts.

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Judith Painter



Foreword 1
Section One: Policy Manual 17
Overview of the Internal Account 18
Strategic Relationships and Decision-making Authority 27
Policy-making Guide for the Internal Account
Section Two: Toolkit 78
Introduction 81
Overview of Internal Account Management 87
Lending Policies and Practices 107
Savings Policies and Practices 161
Recordkeeping Policies and Practices 187
Audit and Internal Control Policies and Practices
Appendix 341
Glossary 347
Index 353

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