A supplement to a slide presentation on financial responsibilities of governing boards, suitable for use at a trustee workshop, is presented. A flow of funds model which depicts the five major financial zones (acquisition, allocation, current fund, plant fund, and endowment and similar funds) is the visual devise used through the presentation. Questions are posed to suggest ways in which financial reporting systems can be strengthened to provide board with the information they need at key points within the institutional flow of funds. Suggested uses for the slide show are discussed, with attention to the audience and the setting (committee meetings, trustee workshop or retreat, and regular meeting of the board as a whole). Equipment and related considerations are also addressed. Finally, the script of the presentation is provided. (SW)