The purpose of this manual is to describe all accounting policies and procedures currently in use at Green Bay Botanical Garden (GBBG) and to ensure that the financial statements conform to generally accepted accounting principles; assets are safeguarded; guidelines of grantors and donors are complied with; and finances are managed with accuracy, efficiency, and transparency. To minimize risk of fraud, Garden staff evaluates cash handling procedures on a regular basis. 
All of GBBG’s staff with a role in the management of fiscal and accounting operations is expected to comply with the policies and procedures in this manual.  
These policies will be reviewed annually and revised as needed by the staff and approved by the Executive Director and Finance Committee of the Board of Directors.