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:
England and Wales (see publications for Northern Ireland and Scotland)

Documents

Internal financial controls for charities

Ref: CC8 HTML

Internal financial controls for charities - PDF

PDF, 377KB, 31 pages

Internal financial control for charities checklist

ODT, 156KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email usability@charitycommission.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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

Related content