Part 7: Further reading

Review the list of policies, legislation and resources referenced in this handbook.

Accountability

• Public Accounts Committee

Accounting officer

• The Accounting Officer’s Survival Guide

Annual accounts and audit

• Accounting for Further and Higher Education (the Further and Higher Education SORP)

• College Accounts Direction Handbook

• College Accounts Direction

• Charity reporting and accounting: the essentials (CC15d)

• Financial Reporting Standard (FRS) 102

• Post-16 Audit Code of Practice

Budget reporting

• College Financial Forecasting Return

• College Financial Planning Handbook

Charities

• Charity publications and information

Conflicts of interest

• Conflicts of interest: a guide for charity trustees (CC29)

• Managing conflicts of interest in a charity

Executive pay

• The Colleges Senior Post Holder Remuneration Code

Financial management

• College management accounts good practice guide

• Charities and investment matters: a guide for trustees (CC14)  

• Managing a charity’s finances: planning, managing difficulties and insolvency (CC12)  

• Managing public money  

Fraud

• Action Fraud  

• Fraud risk management  

• Fraud Act 2006

• Protecting charities from harm: compliance toolkit

• Whistleblowing

Freedom of information

• Information Commissioner’s Office

Funding

• ILR Data Integrity Guidance

Governance

• Automatic disqualification of persons as charity trustees or senior managers  

• Changing your charity’s governing document (CC36) for designated institutions as registered charities

• Charity finances: trustee essentials (CC25)  

• Charity Governance Code

• Code of Good Governance for English Colleges

• Further education corporations and sixth-form college corporations: governance guide

• Good governance standard for public services  

• The Essential Trustee: What you need to know, what you need to do (CC3)

• Trustee board: people and skills  

• Trustee expenses and payments (CC11)  

• UK Corporate Governance Code

Internal control

• Internal financial controls for charities (CC8)  

Internal audit and audit committees

• Audit committee handbook  

• FRC guidance on audit committees

• The scope of work of audit committees and internal auditors in college corporations

• Internal Audit Code of Practice

Intervention

• College Oversight: Support and Intervention guide

• Secretary of State for Education statutory intervention powers for the further education sector

Procurement

• Business payment practices and performance: reporting requirements  

• Introduction to find a tender

• Public procurement policy

Risk management

• Charities and risk management (CC26)   

• Orange Book: Management of Risk – Principles and Concepts  

Tax

• Charities and tax  

• Check employment status for tax  

• PAYE: detailed information  

• Review of the tax arrangements of public sector appointees  

• Trustees trading and tax: how charities may lawfully trade (CC35)  

• VAT: detailed information  

• VAT registration