Internal Financial controls for Charities (CC8)

This guidance from the Charity Commission sets out the basic internal financial controls which trustees need to consider. It is expressed in terms appropriate for small charities which are not companies. The same principles apply to smaller charitable companies. This guidance can also form a framework for larger charities to consider their controls.

This guidance does not aim to be an exhaustive list of controls as the Commission recognises that not all the controls mentioned will be applicable in every type of charity. They recommend that every trustee reads this guidance in conjunction with their other guidance The Essential Trustee: What you need to know (CC3) and The Hallmarks of an Effective Charity (CC60).

There is  a self-checklist for charities to use to assess their internal financial controls. This is available on this website under Internal Financial Controls - Self Checklist for Charities