Guidance

College financial handbook

For college governors, accounting officers, chief financial officers, governance professionals and auditors.

From:
Department for Education
Published
25 June 2025

Applies to England

Documents

College financial handbook 2025: effective from 1 August

HTML

College financial handbook 2024

https://www.gov.uk/guidance/college-financial-handbook

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.

Colleges must comply with this handbook as a condition of their accountability agreement.

Read this handbook if you have responsibility for governing, managing or auditing a college or college group.

It is for:

  • college governors
  • accounting officers
  • chief financial officers
  • governance professionals
  • auditors

To provide feedback about this handbook or to contact DfE for guidance, use the customer help portal.

Updates to this page

Published 25 June 2025

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