In practise, decision- makers may not be as rational and capable as implied in the process described above. Individuals may find it difficult to handle large amounts of information in order to prevent themselves from being overloaded. They may also adopt rather simple approaches to evaluating the mass of information provided.

Here is another set of guidelines, which would help you with the financial management of an NGO:

http://www.soc.titech.ac.jp/icm/
ppp/ppp-4.html