Guidance

Internal financial controls for charities (CC8)

• From: The Charity Commission
• Part of: Managing your charity and Charity money, tax and accounts
• Published: 1 July 2012
• Applies to: England and Wales (see publications for Northern Ireland and Scotland)

How to manage your charity’s financial activity and use internal financial controls to reduce the risk of loss.

Documents

Internal financial controls for charities

Ref: CC8 HTML

Internal financial controls for charities

PDF, 599KB, 31 pages

Internal financial controls for charities checklist

PDF, 292KB, 9 pages

Rheolaethau ariannol mewnol elusennau

PDF, 624KB, 35 pages

Rheolaethau ariannol mewnol elusennau rhestr wirio

PDF, 310KB, 9 pages

Details

If a charity is to achieve its aims, its trustees need to ensure its:

• assets are properly used
• funds are spent effectively
• financial affairs are well managed

Internal financial controls are essential checks and procedures that help charity trustees:

• meet their legal duties to safeguard the charity’s assets
• administer the charity’s finances and assets in a way that identifies and manages risk
• ensure the quality of financial reporting, by keeping adequate accounting records and preparing timely and relevant financial information

Document information

Published: 1 July 2012

From: The Charity Commission

Part of: Managing your charity Charity money, tax and accounts