Guidance

College corporation financial management good practice guides

Information outlining good practice in college corporation financial management and assurance

From:
Department for Education and Education and Skills Funding Agency
Published
17 June 2020
Last updated
23 September 2025 — See all updates

Applies to England

Documents

Streamlined energy and carbon reporting for colleges

HTML

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

HTML

ILR data integrity guidance

PDF, 367 KB, 41 pages

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ILR data integrity guidance (web accessible version)

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Details

The Education and Skills Funding Agency (ESFA) closed on 31 March 2025. All activity has moved to the Department for Education (DfE). You should continue to follow this guidance.

Guides for college corporation:

  • governors
  • accounting officers
  • principals and executive leaders
  • chief financial officers

Guidance is also available on fraud awareness: good practice for education and training providers.

These guides provide suggestions for good practice, they do not replace or modify any of the requirements in the following:

You can find more good practice information at the Association of Colleges.

Updates to this page

Published 17 June 2020
Last updated 23 September 2025 show all updates

  1. Added a link to 'Fraud awareness: good practice for education and training providers'.

  2. Updated 'Streamlined energy and carbon reporting for colleges' following publication of 2025 government emission conversion factors for greenhouse gas company reporting.

  3. Updated 'Streamlined energy and carbon reporting for college corporations' for the reporting year 2023 to 2024.

  4. We have updated section 6.4 'Methodology' in the streamlined energy and carbon reporting for college corporations guidance, with links to a new Standardised Carbon Emissions Framework (SCEF), developed by the Alliance for Sustainability Leadership in Education (EAUC).

  5. We have updated the guide on scope of work of audit committees and internal auditors in college corporations.

  6. Streamlined Energy and Carbon Reporting for College Corporations document updated.

  7. ILR Data Integrity Guidance added to the web page.

  8. We have published the latest good practice guide, on the scope of work of audit committees and internal auditors in college corporations.

  9. First published.

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