Guidance

Internal financial controls for charities (CC8)

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

Published 1 July 2012
From:
The Charity Commission
Applies to:
Wales and England (see publications for Scotland and Northern Ireland)

Documents

Internal financial controls for charities

Ref: CC8 HTML

Checklist: Internal financial control for charities

ODT, 156KB

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Internal financial controls for charities - PDF

PDF, 377KB, 31 pages

Internal financial controls for charities checklist - PDF

PDF, 292KB, 9 pages

Rheolaethau ariannol mewnol elusennau

PDF, 396KB, 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
Published 1 July 2012

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