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This publication is available at https://www.gov.uk/government/publications/how-the-charity-commission-appoints-interim-managers/how-the-charity-commission-appoints-interim-managers
The Charity Commission has the power to appoint an Interim Manager to act in the administration of a charity. It is a quasi-judicial power and can be used by the commission only after opening a statutory inquiry under section 46 of the Charities Act 2011, if it considers that there has been misconduct or mismanagement in the administration of a charity or if it is necessary or desirable to protect the charity’s property.
1. How the commission appoints Interim Managers
The commission usually appoints an Interim Manager to manage a charity to the exclusion of the existing trustees. The charity pays the Interim Manager’s fees as in the case of receiver or liquidator appointments by the court. The appointment of an Interim Manager is only ever a temporary and protective step. The commission therefore appoints an Interim Manager only after very careful consideration of alternative solutions to the problems faced by the charity in question. The commission aims to appoint Interim Managers with the right skills and experience at a cost that will provide the charity with value for money. The commission maintains an approved list of providers from which appointments are usually made. When the commission needs to appoint an Interim Manager, it will invite selected providers from the list to tender for the appointment.
Although the commission can make Interim Manager appointments with the agreement of the charity trustees, most are taken forward without their consent, because the trustees are either unwilling or unable to put matters right themselves.
2. Applying to join the list of approved practitioners: Statement of Requirements
2.1 How to apply - key dates
Applications to join the Commission’s list of approved practitioners can be made annually, between 1 February and 31 March. Applications received after this date cannot be considered.
2.2 Introduction and legal context
The ‘Statement of Requirements’ defines the objectives, approach and basic requirements governing appointments to the Interim Manager (IM) approved practitioners list. It will be made available to all parties interested in applying to join the approved list.
The commission is authorised to appoint an IM under Section 76(3)(g) of the Act in any case where it is satisfied that there is, or has been, misconduct or mismanagement* in the administration of a charity; or that it is necessary or desirable to act for the purpose of protecting the property of a charity.
These powers may only be used where an inquiry has been opened under Section 46 of the Act.
The order to appoint an IM under the Act does not constitute a contract between the commission (or the charity) and the IM, nor does it create a legal right to remuneration.
The principles of conduct between the commission and the IM are defined in the Code of Practice, which practitioners will be required to sign before joining the approved list.
Misconduct includes any act which the person committing it knew (or ought to have known) was criminal, unlawful or improper.
Mismanagement includes any act that may result in charitable resources being misused; in a charity’s reputation being seriously undermined; or in the people who benefit from the charity being put at risk.
2.3 Objectives of the Interim Manager arrangements
The arrangements governing IM appointments reflect the commission’s regulatory stance and promote the strategic use of IMs in delivering outcomes tailored to the needs of charities.
Through the arrangements put in place, the commission aims to:
- detect, prevent or disrupt major problems or seek new approaches for earlier resolution
- be proportionate in terms of potential loss to charity funds, danger to beneficiaries and damage to the reputation of, and public trust and confidence in, a charity
- incorporate a clear exit strategy for appointments, with measurable outcomes - in some cases the reason for the appointment may determine the exit strategy
- demonstrate value for money through IM appointments
Where IM appointments are made under the Charities Act, to the exclusion of trustees, it will be to the minimum extent and duration necessary to achieve the desired outcome. In such cases, the commission would be expecting the earliest possible return to governance of the charity by competent trustees (or where necessary, dealing with the transfer or winding up of a charity that cannot be rescued and the problems solved).
2.4 Supervision of IMs
Regulations made under the Act authorise the commission to:
- require the IM to give security to the commission for the proper discharge of its functions
- determine the IM’s remuneration
- allow the IM to draw remuneration out of the income of the charity
- give notice where the commission is considering disallowing remuneration or removal from office or both, because the IM has:
- failed to give security in the manner required, or
- failed to discharge satisfactorily any function imposed on him or her, including the submission of reports
The regulations also prescribe the minimum periods at which the IM must report to the commission and the matters which the report must cover. The commission will stipulate the regularity (usually monthly) and format of reporting required prior to the appointment.
To support the methodology, the commission carries out analysis of IM cases via:
- ongoing monitoring of live cases including exit strategies
- maintaining central statistics and monitoring the effectiveness of individual appointments
- undertaking a feedback and follow-up process at the end of each appointment
2.5 The nature of services to be provided
The operational areas where IMs are most likely to be used are shown below and are sub-divided into specific categories. See Annex for case examples.
a) Specialist charity or sector experience, such as issues connected with:
- safeguarding issues in connection with children and vulnerable beneficiaries
- delivery of humanitarian aid overseas, particularly in conflict zones
- care home expertise
- animal welfare
b) Legal, financial and administrative expertise
- insolvency/dissolution/winding up and transferring business entities
- governance issues, including running board or committee elections, resolving internal disputes/managing conflicts of interest
- breaches of trust and recovery of charitable funds, if necessary through legal proceedings
- financial management/ ensuring proper internal controls
- charity law expertise, including: trustee benefits, the public benefit requirement, self-dealing issues, compliance with disposal of charity property requirements, trustee duties and responsibilities
c) Trading and fundraising
- charitable and non-trading issues/ improving complex group structures
- management of fundraising and control of associated costs
- managing investments/property portfolios
d) Other areas (not exclusive)
- accountancy, internal or external audit/ business planning/ advisory work to trustees/ risk management
- dealing with HMRC/Police and law enforcement agencies, particularly as regards financial mismanagement
2.6 The application and assessment process
Applications are not required to follow a prescribed format, but should be presented clearly, in a Microsoft Word document of no more than 8 pages (excluding CVs and references), providing the following core information:
- name, telephone number, email address, website and postal address of organisation
- name, job title, telephone numbers and email addresses for at least 2 named contacts. These will be the names held on record and contacted should an approved practitioner be invited to subsequently submit a proposal on an individual case, so it is important that the commission is informed of any changes to these contact details during the year
- supporting CVs and references for named contacts (see below at 2.5i)
Completed applications should be submitted by email to: IMrosterenquiries@charitycommission.gsi.gov.uk.
|Stage 1: Applicants to submit a proposal in response to the Statement of Requirements (SoR)|
|Stage 2:Applications will be assessed by the commission’s assessment panel|
|Successful applicants will be notified and invited to sign the Code of Practice (CoP), before being entered onto the approved list of practitioners|
Applications received after the stated deadline will not be considered, unless exceptional circumstances can be evidenced.
Information provided in the application will be used to assess overall capability and will be evaluated as follows:
- Overall capability:
- experience and expertise (60%)
- management and supervision capability (20%)
- fee and discount structures (20%)
Providers should note that application assessment will be based entirely on the information and evidence provided within the application and supplied by the specified referees. Undocumented factors such as ‘reputation’ or ‘standing’ will not be taken into account.
i) Evaluation of experience and expertise – areas of specialism and regional capacity
Practitioners are invited, within their application, to evidence their strengths and specialisms, demonstrating experience and expertise relevant to the service categories at 2.4 above. Capacity to operate on a national and regional basis must also be stated.
Please complete the checklist below, indicating (with an ‘X’) areas of specialism and regional capacity.
|Specialist Operational areas|
|a) Specialist sector experience|
|Safeguarding issues in connection with children and vulnerable beneficiaries|
|Delivery of humanitarian aid overseas, particularly in conflict zones|
|Care home expertise|
|Animal welfare expertise|
|b) Legal, financial and administrative expertise|
|Insolvency/dissolution/winding up and transferring business entities|
|Governance, including running board or committee elections, resolving internal disputes/ conflicts of interest|
|Breaches of trust and recovery of charitable funds|
|Financial management/ ensuring proper internal controls|
|Charity law expertise, including: trustee benefits, public benefit requirement, self-dealing issues, disposal of property, trustee duties and responsibilities|
|c) Trading and fundraising|
|Charitable and non-trading issues/ improving complex group structures|
|Management of fundraising and control of associated costs|
|Managing investments/ property portfolios|
|d) Other areas|
|Internal or external audit/ business planning/ advisory work to trustees|
|Dealing with HMRC/Police and law enforcement agencies, particularly as regards financial mismanagement|
|Capacity to operate in geographical areas|
|North East England|
|North West England|
|Yorkshire and the Humber|
|South West England|
|South East England|
|International - please specify which countries|
ii) Evaluation of experience and expertise – CVs and references
An Interim Manager appointment is always the appointment of an individual, rather than a firm or organisation. In addition, an applicant’s experience and expertise is, in effect, the experience and expertise of the firm or organisation as a whole and the specific individuals who may be involved in an appointment. For these reasons, a key part of the assessment of a provider’s experience and expertise will be based on the identification and assessment of ‘key individuals’ working for that provider.
Applicants are invited to propose up to 4 key individuals.
Assessment will examine:
- the CVs of key individuals – maximum 2 sides of A4 per CV
- references, provided by existing or former clients, of work with which the provider’s key individuals were involved - a maximum of 1 side of A4 per reference. Your referees may be contacted by the commission in the period between closing date for submission and 1 April
Where appointed, it is not expected that all work will necessarily be undertaken by a provider’s named individuals. However, as appointment of an Interim Manager can only be of a person, not a firm or organisation on an individual case, at least 1 of the named individuals should be the person proposed as the named IM. The key contacts are also expected to have the requisite levels of experience and expertise relevant to the categories applied for.
a) Evaluation of CVs
The CVs of the key individuals supplied will be used to make an assessment of the depth and breadth of expertise and experience available within a provider.
In making this assessment, the following factors will be taken into account:
- track record and extent of experience in the relevant categories
- demonstrable experience of working for or with charity and public sector clients (preferable) or for other relevant corporate clients, and/or understanding of the issues faced by charities and charity trustees
- demonstrable experience of assignment or project based work
- demonstrable expertise in specific areas of the law or technical areas
- professional qualifications and/or recognition of expertise, including relevant awards or publications
- any other relevant indicators
b) Evaluation of references
References (maximum 1 side of A4) will also be used as an assessment verification of an applicant’s experience and expertise. References can be from current or former clients, but should be for work in which the named key individuals were involved.
iii) Evaluation of management capability
A provider’s management capability represents the extent to which its operational environment and infrastructure ensures its personnel work effectively on appointment. In order to demonstrate the requisite capability, applicants should set out in brief how they undertake and/or ensure each of the following:
a) Staff management
Applicants must explain how key individuals are monitored and supervised.
Applicants must ensure that individuals have ready access to legal reference and regulatory material relevant to work they might undertake as part of an IM appointment, and that they receive timely information about any relevant changes in regulatory policy, practice and the law.
b) Case management
Applicants should ensure that processes are in place whereby key individuals guide and assist others working under their supervision and describe how this will be achieved.
Processes must be in place to ensure that appropriate case supervision and advice is being applied (such as case reviews) and that necessary corrective action is identified and enacted promptly.
Robust processes must be in place to ensure conflicts of interest are identified and managed. Applicants must ensure that effective cover is provided to IM appointments in the event that individuals working on a case are unexpectedly absent, for example during sickness absence.
c) Office management
Applicants must be able to deal with business electronically, on safe systems, and conduct communications via email.
Comprehensive procedures must be in place to ensure proper standards of document management. Providers must be able to identify and trace all documents, correspondence and other information relating to IM work and ensure that these are properly stored and readily accessible.
Applicants must have a system in place to ensure that time recording and billing is attributed accurately, and must describe how this is verified.
2.7 Fees, disbursements and expenses
The charging structure under these arrangements will be split into IM fees, IM disbursements and professional expenses.
- IM fees are the charges for the services of acting as Interim Manager during the appointment
- IM disbursements are sums of money spent by the provider on behalf of the charity
- professional expenses are additional costs that would have been incurred by trustees as if they were in the trustees’ office, eg estate agent’s fees on sale of property, tracing agent’s fees or legal fees for Counsel advice on litigation
NB Routine office administrative costs (such as routine photocopying and postage) will be considered a normal part of a provider’s overheads, and will not be chargeable to the charity.
2.8 Fee and discount structures
It is acknowledged that certain professional services (eg legal and accountancy firms) typically calculate fees on the basis of the time spent by the individual working on the case. However, IM cases will be expected to work to pre-planned and approved budgets, even if assessed on total hours worked. Some appointments might attract a fixed fee, or a fee which is a fixed percentage of the value of protection being overseen on trustees’ behalf.
Applicants should indicate in their application the charging bands and discount structures they would apply to hourly rates, based on seniority and specialism. These will be the rates held on file, unless updated each year by approved practitioners.
The commission will assess both the standard and discount fee rates offered, as well as degree of flexibility proposed by applicants (weighted 20%) in order to determine whether there are any obstacles to meeting basic value for money requirements.
The commission retains the right to exclude a practitioner, now or at a later date, if there is evidence of previous criminal convictions, professional negligence or misconduct, bankruptcy or issues in connection with the reputation or standing of the practitioner, which if known, may impact adversely on public trust and confidence in the sector and/or the commission.
All information provided by applicants in their proposals will be treated in strict commercial confidence. Proposal information will not be distributed beyond relevant commission personnel and officers will be made aware of their responsibilities to maintain strict confidence.
3. Annex: Case examples
Specialist sector experience
The function of the IM is to take custody and control of and provide care and protection to the animals belonging to the charity. IM to inspect the condition of the animals and take actions fit for their care and protection.
Appointment of new trustees; appointment of new manager for the care home. Implementation of training and working practices to ensure registration with the local authority would not be cancelled; re-establishment of confidence of funders.
Legal, financial and administrative expertise
Disputes prevented charitable activities and over the years the charity drifted away from its objects. Charity’s total assets were considered to be at risk. IM negotiated sales/ leases of unproductive properties. New scheme, governing document and body of trustees was essential to set the charity on proper footing.
Various signs of maladministration discovered, debt claims against charity property, breach of trust proceedings, large tax liabilities. Problems prevented charitable use of charity’s fund to further the aims and objectives to the full. IM was appointed to wind-up the charity thus preventing misuse and abuse of charity’s funds.
Trading and fundraising
IM investigated staff irregularities, reduced fundraising costs and corrected misallocation of costings. New trustees and CEO recruited. Fundraising costs reduced as a % of gross income. Accounts restated by a prior year adjustment.
Concerns over trustee involvement in connected party transactions, trustee benefits, fundraising allegations, application of funds for non-charitable purposes. Poor reputation of charity. IM was able to establish an independent functioning trustee body. Cash flow problems necessitated the sale of property held on special trusts.
IM to establish that funds are being used to further charitable activities and objects or if any funds have been applied for the benefit of any political organisation. IM to assess controls exercised by trustees over the affairs of the charity and methods used to send funds to beneficiaries.
IM appointed with full co-operation of trustees facing difficult decisions on the management actions necessary for continued delivery of the charity’s objects.
4. Interim Managers: Code of Practice
The provisions of this code apply to Interim Managers on the commission’s approved practitioners list.
This code sets out the basic principles that apply when appointing an Interim Manager (IM), made by the commission under section 76(3)(g) of the Act. These powers may only be used where an inquiry has been opened under section 46 of the Act. The appointment may limit the IM to specific tasks or require him/her to administer the charity to the exclusion of the charity trustees - section 78 (4)(a) and (b) of the Act refer.
Its purpose is to ensure that work undertaken in accordance with the Charities Receiver & Manager Regulations 1992 (‘the Regulations’):
- is proportionate in terms of potential loss to charity funds, danger to beneficiaries and damage to the reputation of charity
- provides a sound basis to move forward in terms of identification of case issue and features that can be legally defined
- is practical, robust and performed in a consistent manner
- delivers measurable outcomes that demonstrate value for money
- demonstrates due professional care
The provisions of this code apply to IMs.
The appointment of an IM under the Act does not constitute a contract between the commission (or the charity) and the IM. Statutory entitlement to remuneration is conferred under section 78 (8)(b) of the Act and regulation 3 of the Regulations.
Individuals seeking appointment shall be within the Court’s supervisory jurisdiction and resident within England or Wales.
The commission undertakes to issue case enquiries (a communication initiated by the commission, issued to approximately three approved firms or individuals, consisting of case information and an invitation to submit case proposals) to approved firms and individuals as signatories to this code. However, approved status does not constitute any guarantee of appointment.
4.3 General principles
In implementing the code, approved IMs will:
- demonstrate their integrity through honest and fair dealings with the charity community and all external contacts
- undertake not to receive, or agree to receive, from any person, or offer or agree to give to any person, or procure for any person, any gift or consideration of any kind as an inducement or reward for doing or not doing anything, or for showing favour or disfavour to any person, in the discharge of their functions
- respond promptly to invitations issued by the commission for case proposals and give reasons for not providing a proposal, to the extent possible (there may be circumstances where this is not possible, eg client confidentiality)
- ensure that clear and effective lines of communication are established and maintained with the commission’s case officer
- provide written information that is concise and uses language that the intended audience can understand and act upon
- ensure sufficient resource, time and commitment is given to the appointment and that contingency arrangements (any arrangements made to secure continuity of work following an appointment, including emergency cover for individuals’ unplanned absence) are in place
- comply with their statutory obligations under the Data Protection Act
- where a charity relies wholly or in part, on donations from the public IMs must ensure that the donor’s trust in the charity is not misplaced. Where possible IMs should keep donors informed, either on a collective or individual basis, regarding the current and future position of the charity
- confirms that the IM is independent of the commission and has a duty to form his or her own views
- may offer general advice based on its experience to inform the IM’s views
- may, on request by the IM, give advice or its opinion on any matter affecting the performance of his/her duties as such
4.4 Conflict of interest
Individuals should be sufficiently independent to perform any case appointment in a manner which facilitates impartial and effective professional judgement and actions. Objectivity is presumed to be impaired, and a conflict of interest must be declared, when an individual or firm has within the last three years:
- acted in the capacity of auditor, reporting accountant or independent examiner for the charity or any of its related parties
- been retained to act as a professional advisor or consultant to the charity or any of its related parties (for any purpose)
- been a connected person in respect of the charity, its assets or its trustees (Section 118 of the Act)
Adequate records and checks should be in place to identify potential conflicts of interest before individuals are nominated for case appointments.
4.5 Cases involving vulnerable beneficiaries
Certain cases involving children and vulnerable beneficiaries will require routine checks of individuals through the Disclosure and Barring Service (DBS). When nominating individuals for appointments of this nature in a case proposal, IMs shall ensure that evidence of the check results for that individual are current (eg valid within the last three months) and made available to the commission (the commission is a registered body and can countersign applications).
In performing their roles, individuals shall respect the sensitivity, customs and diversity of a charity’s community and its representatives at all times.
They shall not knowingly engage in behaviour that is harassing or demeaning to trustees, the congregation or members with whom they interact in their work based on factors such as those persons’ age, gender, gender identity, race, ethnicity, culture, national origin, religion, sexual orientation, disability, language, or socioeconomic status.
Appointed individuals will not engage in unfair discrimination on any basis proscribed by law.
Confidentiality and disclosure
Individuals and firms shall maintain adequate records and safeguard the information they receive when submitting case proposals and carrying out case appointments. Information supplied by the commission is commercially restricted. IMs must comply with legal and professional requirements concerning confidentiality and disclosure. Disclosures will include report requirements under the Terrorism Act, Proceeds of Crime Act and Money Laundering Regulations.
Commercially sensitive information obtained in the normal course of IM work shall not be used for personal or commercial gain.
Individuals put forward for appointments will demonstrate their knowledge, skills and experience through case selection interviews, as and when required.
No individual (involved in case actions) will accept or perform work that they are not competent to undertake unless they receive direct advice and support from key individuals to competently carry out the work.
In carrying out their role, individuals will have regard to all considerations that are relevant to the case outcome and will act in the best interests of the charity. Appropriate technical and professional based competencies will be secured and applied in a timely manner on a case by case basis.
Co-operative relationships with commission case officers will be evidenced through effective planning, progress reports, emerging risk and issue updates and regular review meetings.
Response to case enquiries
Case enquiries will be made to firms and individuals in accordance with their approved status within pre-determined case categories. Invitations to submit a case proposal will be based on:
- the nature of the charity case
- the match of experience, qualifications and expertise of key individuals
- the prevailing fee options, fee structure and maximum fee rates
- regional considerations and needs
- timing and availability
- whether a full or limited appointment has been determined
- case monitoring results (where applicable)
Relevant case information will be marked and handled as ‘commercial in confidence’ at all times. A maximum of 3 invitations will be issued for any case.
Response to an invitation (a ‘case proposal’) shall:
- detail the approach to the work and ability to achieve the case specification within the given timeframe - the approach shall be informed by risk assessment derived from case information
- provide details of nominated individuals who would conduct the work, including details of their respective roles
- provide a full costing proposal for the specified work - this may be factored or discounted to reflect a suitable remuneration to meet the charity’s needs and, as such, should represent good ‘value for money’
- confirm that potential conflicts of interest have been reviewed and that no conflict exists for the specified work
- (when requested) provide DBS evidence for nominated individuals
Nominated individuals shall be available for interview.
4.6 Obtaining instructions
Upon receipt of an order raised by the commission, appointments are governed by the Regulations. An order will set out the scope of appointment and the functions to be discharged. A copy of the Regulations will accompany each order.
4.7 Professional indemnity arrangements
Evidence of appropriate security to indemnify a charity against loss by negligent administration or by misappropriation of funds shall be provided prior to any order for an appointment. IMs shall ensure that the necessary bonding is in place and provides appropriate security for discharge of a specific appointment.
Apart from documents that must be issued under seal in accordance with the Regulations, IMs shall make use of all standard forms of communication (primarily email) for the creation and transfer of written information and submission of reports.
4.9 Case information
The commission will manage IM cases in accordance with case management procedures. These include:
- providing case information and updates in a timely manner
- case reviews
- impact of decisions in terms of the future of the charity
- open communications
- monitoring case outcomes
Under the code, IMs shall meet the minimum requirements for satisfactory reporting for the relevant charity by:
- submitting an initial report to the case officer within one month of appointment that:
- provides an estimate of the total value of the property
- sets out the strategy for discharging the functions (the ‘exit strategy’)
- incorporates information about the property and affairs (the ‘status report’)
- includes particulars of any matters to be brought to the attention of the case officer (the ‘highlight’ report)
- providing monthly reports, to be submitted within 12 days of month end, that:
- update the status report and value estimates as necessary
- identify changes to the exit strategy and associated impacts
- include a monthly highlight report
- provide a statement of resources used in the month
- attending regular progress review meetings with the case officer. In addition, a review should be held for any substantive change to the exit strategy
4.11 Case fees
Fee rates submitted in the prevailing fee structure will remain valid for a period of twelve months and will be subject to annual review. Any proposed adjustment to maximum fee rates or the underlying fee structure will be subject to written approval from the commission prior to implementation. Fee rates may not be adjusted retrospectively.
Billing information will contain sufficient detail and be presented in such a way that fees, expenses and disbursements can be verified against the cost proposal.
Arrangements for remuneration are dependent on the circumstances of the charity, the level of financial risk and the final outcome of the case. Remuneration may be apportioned or fixed:
- as a staged progression of the case
- upon completion of a specific action
- upon formal discharge of the case
- following wind-up
In exceptional circumstances, handling procedures may be approved by senior executives in the commission, or subject to adjustment as a result of new information or circumstance reported on a case.
Assessment of remuneration will form part of case monitoring and scheduled case reviews. Remuneration may be disallowed under the Regulations if the IM has failed to:
- give security in the manner specified on an indemnity basis
- discharge satisfactorily any functions imposed by the appointment; and
- submit reports in accordance with the minimum requirements
Debriefing shall be held after case closure or upon discharge of an appointment. Matters for review will include (but not be limited to):
- objectives (as detailed in the exit strategy) and case outcomes
- use of resources, timeliness and performance
- challenges encountered and lessons learnt
- opportunities for continuous improvement in the process; and
- matters to inform policy and practice
4.14 Dealing with complaints
Approved firms and organisations shall maintain and operate a complaints handling procedure, with details available on request. Individuals shall have a process in place to record, disseminate and respond to complaints.
All parties shall acknowledge, record and disseminate complaints resulting from IM appointment and commit to a timetable for response in accordance with the commission’s complaints handling procedures.
Signatories to the code undertake to apply these principles.
Signed on behalf of:
5. Information about individual appointments
Details of individual appointments are provided in the statement of results of the inquiry which (unless there are exceptional circumstances) is published after the conclusion of each inquiry.
The register of charities also shows when the commission has appointed an Interim Manager to a charity. This shows:
- their name and contact details
- additional information about their function
- whether the appointment is to the exclusion of the existing trustees, or whether the existing trustees retain some responsibilities and duties
Each financial year the commission publishes a summary list of its ‘live’ Interim Manager appointments. See below for details.
5.1 Impact of an Interim Manager’s work
The impact of each appointment includes a ‘protections’ figure, calculated to indicate the amount of charitable funds safeguarded or recovered as a result. These protections are subject to close scrutiny and are included only if there is no doubt about the Interim Manager’s role in protecting these funds. Some of the Interim Manager’s work will not necessarily result in financial protections, but there will be other benefits and positive impacts. These may include:
- identifying irregularities and inefficiencies and putting these right
- ensuring that a charity’s vulnerable beneficiaries are protected from harm
- instances of helping introduce significant improvements in a charity’s governance
- strengthening the charity’s financial management and financial controls
- protecting a charity’s reputation and/or the reputation of the sector
- protecting the public from unlawful / unregulated fundraising